2004Annual Report.pdf

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Deloitte & Touche LLP
Suite 3300
925 Fourth Avenue
Seattle, WA 98104-1126
USA
Tel: [phone]
Fax: + 1 206 965 7000
www.deloitte.com
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INDEPENDENT AUDITORS' REPORT
A vista Corporation
Spokane, Washington
We have audited the balance sheet-regulatory basis of Avista Corporation (the "Company ) as of
December 31 , 2004, and the related statements of income-regulatory basis; retained earnings-
regulatory basis; cash flows-regulatory basis, and accumulated other comprehensive income
comprehensive income, and hedging activities-regulatory basis for the year ended December 31, 2004
included on pages 110 through 123.30 of the accompanying Federal Energy Regulatory Commission
Form 1. These financial statements are the responsibility of the Company s management. Our
responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States of
America. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes consideration of
internal control over financial reporting as a basis for designing audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company
internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements
assessing the accounting principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our audit provides a reasonable
basis for our opinion.
As discussed in Note 1 , these financial statements were prepared in accordance with the accounting
requirements of the Federal Energy Regulatory Commission as set forth in its applicable Uniform System
of Accounts and published accounting releases, which is a comprehensive basis of accounting other than
accounting principles generally accepted in the United States of America.
In our opinion, such financial statements present fairly, in all material respects, the assets, liabilities, and
, proprietary capital of A vista Corporation as of December 31 , 2004, and the results of its operations and its
cash flows for the year ended December 31 , 2004, in accordance with the accounting requirements of the
Federal Energy Regulatory Commission as set forth in its applicable Uniform System of Accounts and
published accounting releases.
This report is intended solely for the information and use of the board of directors and management of
Avista Corporation and for filing with the Federal Energy Regulatory Commission and is not intended to
be and should not be used by anyone other than these specified parties.
Lt_
March 9, 2005
Member of
Deloitte Touche Tohmatsu
Item 1: 00 An Initial (Original)
Submission
Resubmission No.
. Form 1 Approved
OMB No. 1902-0021
. (Expires 6/30/2007)
Form 'F Approved
OMB No. .1902-0029 "
(Expires 6/30/2007)
Form 3-Q Approved
OMB No. 1902-0205
(Expires 6/30/2007)
THIS FILING IS
..J
FERC FINANCIAL REPORT
FERC FORM No.1 : Annual Report of
Major Electric Utilities, Licensees
and Others and Supplem~ntal
Form 3-Q: Quarterly Financial Report
These reports are mandatory under the Federal ,Power Act, Sections 3, 4(a), 304 and 309, and
18 CFR 141.1 and 141.400. Failure to report may result in criminal fines, civil penalties and
other sanctions as provided by law. The Federal Energy Regulatory Commission does not
consider these reports to be of confidential nature
Exact Legal Name of Respondent (Company)
AvistaCorporation
Year/Period of Report
End of
FERC FORM No.1/3-Q (REV. 02-04)
FERC FORM NO. 1/3-Q:
REPORT OF MAJOR ELECTRIC UTiliTIES. liCENSEES AND OTHER
IDENTIFICATION
01 Exact Legal Name of Respondent
Avista Corporation
03 Previous Name and Date of Change (if name changed during year)
02 Year/Period of Report
End of 2004/04
/ /
04 Address of Principal Office at End of Period (Street, City, State, Zip Code)
1411 East Mission Avenue, Spokane, W A, 99202
05 Name of Contact Person
M. K. Malquist
07 Address of Contact Person (Street, City, State, Zip Code)
1411 East Mission Avenue, Spokane, WA, 99202
08 Telephone of Contact Person lncluding 09 This Report Is
Area Code (1) IX) An Original
[phone]
06 Title of Contact Person
Senior VP, CFO and Treasurer
(2) 0 A Resubmission
1 0 Date of Report
(Mo, Da, Yr)
04/25/2005
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements
of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material
respects to the Uniform System of Accounts.
01 Name ,03 Signature 04 Date SignedM. K. Malquist
, ~
/J (Mo, Da, Yr)02 Title / d~ /~ ~_
... '"
Senior VP, CFO and Treasurer f/
t-U t
......
04/25/2005
Title 18, U.C. 1001 makes it a crime for any person to knowingly and willingly fo 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.1/3-Q (REV. 02-04)Page
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
LIST OF SCHEDULES (Electric Utility)
Enter in column (c) the terms "none,
" "
not applicable," or "" 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)
Generallnformation 101
Control Over Respondent 102
Corporations Controlled by Respondent 103
Officers 104
Directors 105
Important Changes During the Year 108-109
Comparative Balance Sheet 110-113
Statement of Income for the Year 114-117
Statement of Retained Eamings for the Year 118-119
Statement of Cash Flows 120-121
Notes to Financial Statements 122-123
Statement of Accum Comp Income, Comp Income, and Hedging Activities 122(a)(b)
Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 200-201
Nuclear Fuel Materials 202-203
Electric Plant in Service 204-207
Electric Plant Leased to Others 213
Electric Plant Held for Future Use 214
Construction Work in Progress-Electric 216
Accumulated Provision for Depreciation of Electric Utility Plant 219
Investment of Subsidiary Companies 224-225
Materials and Supplies 227
Allowances 228-229
Extraordinary Property Losses 230
Unrecovered Plant and Regulatory Study Costs 230
Other Regulatory Assets 232
Miscellaneous Deferred Debits 233
Accumulated Deferred Income Taxes 234
Capital Stock 250-251
Other Paid-in Capital 253
Capital Stock Expense 254
Long-Term Debit 256-257
Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261
Taxes Accrued, Prepaid and Charged During the Year 262-263
Accumulated Deferred Investment Tax Credits 266-267
Other Deferred Credits 269
Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273
FERC FORM NO.1 (ED. 12-96)Page 2
Name of Respondent This '(!)ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none,
" "
not applicable," or "" 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 RemarksNo.Page No.
(a)(b)(c)
Accumulated Deferred Income Taxes-Other Property 274-275
Accumulated Deferred Income Taxes-Other 276-277
Other Regulatory Liabilities 278
Electric Operating Revenues 300-301
Sales of Electricity by Rate Schedules 304
Sales for Resale 310-311
Electric Operation and Maintenance Expenses 320-323
Purchased Power 326-327
Transmission of Electricity for Others 328-330
Transmission of Electricity by Others 332
Miscellaneous General Expenses-Electric 335
Depreciation and Amortization of Electric Plant 336-337
Regulatory Commission Expenses 350-351
Research, Development and Demonstration Activities 352-353
Distribution of Salaries and Wages 354-355
Common Utility Plant and Expenses 356
Monthly Transmission System Peak Load 398
Electric Energy Account 400
Monthly Peaks and Output 401
Steam Electric Generating Plant Statistics (Large Plants)401
Hydroelectric Generating Plant Statistics (Large Plants)402-403
Pumped Storage Generating Plant Statistics (Large Plants)406-407
Generating Plant Statistics (Small Plants)408-409
Transmission Line Statistics 410-411
Transmission Lines Added During Year 422-423
Substations 424-425
Footnote Data 426-427
Stockholders Rpts Check Approp box: Four copies... No annual report...450
Stockholders' Reports Check appropriate box:
Four copies will be submitted
No annual report to stockholders is prepared
FERC FORM NO.1 (ED. 12-96)Page 3
Name of Respondent
A vista Corporation
This Report Is:
(1) IX) An Original
(2) A Resubmission
Date of Report
(Mo, Da, Yr)
04/25/2005
Year/Period of Report
End of 2004/Q4
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.
M. K. Malquist, Senior Vice President, Chief Financial Officer and Treasurer
1411 E. Mission 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 receivership or
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 ~ontana
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) 0 Yes...Enter the date when such independent accountant was initially engaged:
(2) IX) No
FERC FORM No.1 (ED. 12-87)PAGE 101
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
C DRPORA TIONS 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)
Avista Capital, Inc.Parent company to the 100
Company's subsidiaries.
Avista Advantage, Inc.Provider of utility bill 100 Subsidiary of
processing, payment and Avista Capital
information services to multi
site customers in North Amer.
Avista Communications, Inc.Telecommunications 100 Currently inactive
Subsidiary of
Avista Capital
Avista Development, Inc.Nonoperating company which 100 Subsidiary of
maintains an investment Avista Ventures
portfolio of real estate and
other investments.
Avista Energy, Inc.Wholesale electricity and 99.Subsidiary of
natural gas trading,marketing Avista Capital
and resource management.
Avista Laboratories, Inc.Holds a cost based investment 100
:),..",,.."' , ,),,".. '
in a fuel cell technology
company.
FERC FORM NO.1 (ED. 12-96)Page 103
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
CITRPORATIONS 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 thevoting 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)
Avista Power, LLC Owns non-regulated generation 100 Subsidiary of
assets.Avista Capital
Avista Services, Inc.No longer operating.100 Dissolved in 2/2004
Avista Turbine Power, Inc.Receives assignments of 100 Subsidiary of
purchase power agreements.Avista Power
Avista Rathdrum, LLC Owns 49 percent of Rathdrum 100 Subsidiary of
Power, LLC Avista Power
Avista Ventures, Inc.Invests in emerging business.100 Subsidiary of
Parent of Avista Development Avista Capital
and Pentzer Corporation
Pentzer Corporation Parent company of Advanced 100 Subsidiary of
Manufacturing and Avista Ventures
Development.
Advanced Manufacturing and Development, Inc.Performs custom sheet metal Subsidiary of
manufacturing of electronic Pentzer Corporation
enclosures, parts and systems
for the computer, telecom and
medical industries. AM&D
also has a wood products
division that provides
FERC FORM NO.1 (ED. 12-96)Page 103.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/Q4(2) 0 A Resubmission 04/25/2005
C )RPORA TIONS 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) ina 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)
complete fabrication and
tumkey assembly for arcade
games, kiosks, store fixtures
and displays.
Avista Receivables Corporation Acquires and sells accounts 100
receivable of Avista Corp.
Avista Energy Canada, Ltd.A wholly owned subsidiary of 100 Subsidiary of
Avista Energy, Inc. that Avista Energy
provides natural gas service
to approximately 250
individual customers in
British Columbia, Canada
Rathdrum Power, LLC
..',....
Developed and owns an
.'...:..''" :,
electric generation asset.
Coyote Springs 2, LLC Developed and owns an li:
....,.-' ,..
electric generation asset.
WP Funding LP Owns an electric generation Controlled pursuant
asset.to FIN 46.
Spokane Energy, LLC Marketing of energy.100
FERC FORM NO.1 (ED. 12-96)Page 103.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04
(2) CJ A Resubmission 04/25/2005
JRPORA TIONS 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)
Avista Capital I An affiliated business trust 100 Currently inactive.
formed by the Company.Will be dissolved
Issued Pref. Trust Securities in 2005.
Avista Capital II An affiliated business trust 100
formed by the Company.
Issued Pref. Trust Securities
AVA Capital Trust III An affiliated business trust 100
formed by the Company.
Issued Pref. Trust Securities
Steam Plant Square, LLC Commercial office and retail Subsidiary of
leasing.Avista Development
Courtyard Office Center Commercial office and retail 100 Subsidiary of
leasing.Avista Development
L&S The Highlands, Ltd.Low income housing Subsidiary of
A vista Development
L&S Chewelah Meadows, Ltd.Low income housing Subsidiary of
Avista Development
L&S The Falls, Ltd.Low income housing Subsidiary of
Avista Development
Homestead Limited Partnership Low income housing Subsidiary of
Avista Development
FERC FORM NO.1 (ED. 12-96)Page 103.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
OFFICERS
1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of arespondent 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 TiUe f'IIame of Officer , S~l.ary
No.for Year(a)(b)(c)
Chairman of the Board, President and
Chief Executive Officer Ely
Senior Vice President, Chief Financial Officer and
Treasurer (Title change effective 02106/2004)M. K. Malquist
Senior Vice President S. L. Morris
Vice President and Chief Counsel for Regulatory and
Govemmental Affairs (Title change effective 02106/2004)D. J. Meyer
Vice President R. R. Peterson
Vice President R. D. Woodworth
Vice President and Controller C. M. Burmeister - Smith
Vice President K. O. Norwood
Vice President and Corporate Secretary K. S.Feltes
Vice President (Effective 05/14/2004)D. F. Kopczynski
FERC FORM NO.1 (ED. 12-96)Page 104
Name of Respondent This f!Jort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
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.
L.lrJe Name (an~ Title) of Director Pnnclpal Business AddressNo.(a)(b)
David A. Clack***325 E. Sprague Avenue, Spokane WA 99202
Lura J. Powell 2400 Stevens Dr., Suite B, Richland, WA 99352
R. John Taylor
***
111 Main Street, Lewiston 10 83501
John F. Kelly 4915 E. Doubletree Ranch Rd., Paradise Valley, AZ 85253
Jack W. Gustavel P. O. Box J, Coeur d' Alene, 10 83816
Jessie J. Knight, Jr.Emerald Plaza, 402 W. Broadway, Suite 1000,
San Diego, CA 92101
Erik J. Anderson 3720 Carillon Point, Kirkland, WA 98033
Kristianne Blake
**.
O. Box 28338, Spokane WA 99228
Gary G. Ely 1411 E. Mission Ave, Spokane, WA 99202
(Chairman, President, & CEO)
Roy Lewis Eiguren O. Box 2720, Boise, 10 83701
Michael L. Noel 11960 W. Six Shooter Rd. , Prescott, AZ 86305
FERC FORM NO.1 (ED. 12-95)Page 105
Name of Respondent
Avista Corporation
Thi~ Report Is:
' " .: ,
(1)' ~r An Original'(2) 0 A Resubmission
IMPORTANT CHANGES DURING THE QUARTERIYEAR
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, asappropriate, 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.
13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have
occurred during the reporting period.
14. In the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30
percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the
extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a
cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
Date of Report
04/25/2005
, Year/Period of Report
End of 2004/04
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/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/Q4
IMPORTANT CHANGES DURING THE QUARTERIYEAR (Continued)
1 . None2. None3 . None4 . None5 . None6 . In April 2004, the Company issued Junior Subordinated Debt Securities, with a principal amount of $61.9 million to
AVA Capital Trust III, a business trust. Concurrently, AVA Capital Trust III issued $60.0 million of Preferred Trust Securities to third
parties and $1.9 million of Common Trust Securities to the Company. The issuance was approved by the following state commission
orders: WUTC (Washington) docket UE-040329 Order No.1; IPUC (Idaho) case A VU-04-01 Order No. 29447; OPUC (Oregon)
UF 4202 Order No. 04 162; CPUC (California) application 00-04-011 decision 00-06-064; and Montana Commission docket 6690
Order No. 4535.
The Company used the proceeds from the Junior Subordinated Debt Securities to redeem $61.9 million of7.875 percent
Junior Subordinated Deferrable Interest Debentures, Series A, originally issued in 1997 to A vista Capital I, a business trust. A vista
Capital I used these proceeds to redeem $60.0 million of Preferred Trust Securities issued to third parties and $1.9 million ofCornmon
Trust Securities issued to the Company. Reference is made to Note 11 of Notes to Financial Statements, page 123 of this Report.
In November 2004, the Company issued $90.0 million of 5.45 percent First Mortgage Bonds due in 2019. The
Company used the proceeds to repay a portion of the borrowings outstanding under its committed line of credit. This debt was issued
under a registration statement filed on Form S-3 with the Securities and Exchange Commission. The issuance was approved by the
following state commission orders: WUTC (Washington) docket UE-031031 Order No. 1; IPUC (Idaho) case A VU-03-3 Order No.
29266; OPUC (Oregon) docketUF-4198 Order No. 03-347; CPUC (California) application 00-04-011 decision 00-06-064; and
Montana Commission docket 6690 Order No. 4535. Reference is made to Note 10 of Notes to Financial Statements, page 123 of this
Report.
On May 6, 2004, the Company amended its committed line of credit with various banks to increase the available amount
to $350.0 million from $245.0 million and extend the expiration date to May 5 2005. On December 17 2004, the Company entered
into a five-year committed line of credit with various banks in the amount of $350.0 million with an expiration date of December 16,
2009. This committed line of credit replaced a $350.0 million committed line of credit with a 364-day term that had an expiration date
of May 5 2005. Reference is made to Note 12 of Notes to Financial Statements, page 123 of this Report.
In December 2004, the Company issued $172.6 million of non-transferable First Mortgage Bonds (Collateral Bonds)
under its Mortgage and Deed of Trust, dated as of June 1, 1939, as amended and supplemented (Mortgage), in order to provide the
benefit of the lien of the Mortgage to secure its obligations with respect to previously issued and outstanding unsecured debt securities,
including $88.9 million of its Medium Term Notes, Series C and the municipal bond insurance policies insuring $83.7 million of
Pollution Control Revenue Bonds issued for the benefit of the Company by the City of Forsyth, Montana. The Collateral Bonds were
issued in order to suspend certain negative covenants, which had limited the Company s ability to issue additional secured debt. The
issuance was approved by the following state commission orders: WUTC (Washington) dockets UE-971300 and UE-011475 Order
No.2; IPUC (Idaho) case A VU-04-3 Order No. 29643; OPUC (Oregon) dockets UF-4153(1), UF-4185(1) and UF-4079(1) Order
No. 04-689; CPUC (California) application 00-04-011 decision 00-06-064; and Montana Commission docket 6690 Order No. 4535.
Reference is made to Note 10 of Notes to Financial Statements, page 123 of this Report.7. No changes in articles of incorporation or amendments to charter. The Bylaws of A vista Corporation were amended on
August 13, 2004. The amendments include the addition of Section 11 of Article II, which provides specific procedures for
shareholders to propose business to be brought before the Annual Meeting of Shareholders.
The amendments also include the addition of the following sentences to Section 2 of Article III: No person may be elected or
re-elected as a director if at the time of their election or re-election, such person shall have attained the age of seventy (70) years. Any
director who attains such age while in office shall retire from the Board of Directors effective at the Annual Meeting of Shareholders
held in the year in which their then current term expires, and any such director shall not be nominated or re-elected as a director.
Additionally, Section 15 of Article ill was deleted from the Bylaws of Avista Corporation, which previously stated: Directors who are
seventy (70) years of age or more shall retire from the Board effective at the conclusion of the Annual Meeting of Shareholders held in
the year in which their term expires, and any such Director shall not be nominated for election at such Annual Meeting. The foregoing
IFERC FORM NO.1 (ED. 12-96) Page 109.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmlssion . 04/25/2005 2004/04
IMPORTANT CHANGES DURING THE OUARTERIYEAR (Continued)
shall be effective in 1988 and thereafter as to any Director who is seventy (70) years of age or more during the year in which his or her
tenn expires.8. Average annual wage increases were 2.7% during 2004 for non-exempt personnel. Annual wage increases were 3.
for exempt employees (including officers) during 2004. Bargaining unit employees were granted increases of3.5% during 2004.9. Reference is made to Note 21 of Notes to Financial Statements, page 123 of this Report.10. None11. Reserved12. See Notes to Financial Statements at Page 123 of this Report.13. In February 2004, D.A. Brukardt, Vice President and Treasurer, resigned. M.K. Malquist was named Treasurer in
February 2004. In January 2004, T.L. Syms, Vice President and Assistant to the Chainnan, retired. In February 2004, D.J. Meyer was
named Vice President and Chief Counsel for Regulatory and Governmental Affairs. D.J. Meyer was previously Senior Vice President
and General Counsel. Don Kopczynski was named Vice President in May 2004. Michael L. Noel was elected as a director in 2004.14. Proprietary capital is not less than 30 percent.
IFERC FORM NO.1 (ED. 12-96)Page 109.
This Report Is: Date of Report
(1 ) (XI An Original (Mo, Da, Yr)
(2) A Resubmission 04/25/2005
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Current Year
End of QuarterlYear
Balance
(c)
Name of Respondent
Avista Corporation,
Line
No.Title of Account
(a)
UTILITY PLANT
Ref.
Page No.
(b)
Year/Period of Report
End of 2004/Q4
Prior Year
End Balance
12/31
(d)
,-~._-- ---------'--'---'-~~""-'
200-201 631 344,033 544,618,721
200-201 49,895,113 49,615,389
681,239,146 594,234,110
200-201 928,445,545 886,846,714
752 793,601 707,387,396
202-203
202-203
752,793,601 707,387 396
122
....._---~._._....._,.... --.-.....-.-..-.....,..
272,992
135,292
13,403,000
256 786,600
264,833
118,011
13,403,000
255,904,488
Utility Plant (101-106, 114)
Construction Work in Progress (107)
TOTAL Utility Plant (Enter Total of lines 2 and 3)
(Less) Accum. Provo for Depr. Amort. Depl. (108, 110, 111, 115)
Net Utility Plant (Enter Total of line 4 less 5)
Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.
Nuclear Fuel Materials and Assemblies-Stock Account (120.
Nuclear Fuel Assemblies in Reactor (120.
Spent Nuclear Fuel (120.
Nuclear Fuel Under Capital Leases (120.
(Less) Accum. Provo for Amort. of Nucl. Fuel Assemblies (120.
Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
Net Utility Plant (Enter Total of lines 6 and 13)
Utility Plant Adjustments (116)
Gas Stored Underground - Noncurrent (117)
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)
(Less) Accum. Provo for Depr. and Amort. (122)
Investments in Associated Companies (123)
Investment in Subsidiary Companies (123.
(For Cost of Account 123., See Footnote Page 224, line 42)
Noncurrent Portion of Allowances
Other Investments (124)
Sinking Funds (125)
Depreciation Fund (126)
Amortization Fund - Federal (127)
Other Special Funds (128)
Special Funds (Non Major Only) (129)
Long-Term Portion of Derivative Assets (175)
Long-Term Portion of Derivative Assets - Hedges (176)
TOTAL Other Property and Investments (Lines 18-21 and 23-31)
CURRENT AND ACCRUED ASSETS
Cash and Working Funds (Non-major Only) (130)
Cash (131)
Special Deposits (132-134)
Working Fund (135)
Temporary Cash Investments (136)
Notes Receivable (141)
Customer Accounts Receivable (142)
Other Accounts Receivable (143)
(Less) Accum. Provo for Uncollectible Acct.-Credit (144)
Notes Receivable from Associated Companies (145)
Accounts Receivable from Assoc. Companies (146)
Fuel Stock (151)
Fuel Stock Expenses Undistributed (152)
Residuals (Elec) and Extracted Products (153)
Plant Materials and Operating Supplies (154)
Merchandise (155)
Other Materials and Supplies (156)
Nuclear Materials Held for Sale (157)
Allowances (158.1 and 158.
224-225
228-229
227
227
227
227
227
227
202-203/227
228-229
" '
182 363
20,246,110
55,824 772
386,580,545
42,335 128
16,429,928
34,516,248
365,735,614
. '----- -,--.....-..---.-.-..........--,..
239,043
572,613
495,365
699,209
153,770
56,067 151
433,112
810,071
42,000,000
610,682
049,604
867,767
136,438
577,122
143,327
45,726,942
175,943
281,537
40,018,082
10,855
395,349
522 082
FERC FORM NO.1 (REV. 12-03)Page 110
Name of Respondent
Avista Corporation
This Report Is: Date of Report
(1 ) (XJ An Original (Mo, DB, Yr)
(2) A Resubmission 04/25/2005 End of
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)continued)
Current Year
End of OuarterNear
Balance
(c)
Year/Period of Report
2004/04
Prior Year
End Balance
12/31
(d)
line
No.Ref.
Page No.
(b)
Title of Account
(a)
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)
Gas Stored Underground - Current (164.1 )
Liquefied Natural Gas Stored and Held for Processing (164.164.
Prepayments (165)
Advances for Gas (166-167)
Interest and Dividends Receivable (171)
Rents Receivable (172)
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets (175)
(Less) Long-Term Portion of Derivative Instrument Assets (175)
Derivative Instrument Assets - Hedges (176)
(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176
Total Current and Accrued Assets (Lines 34 through 66)
DEFERRED DEBITS
Unamortized Debt Expenses (181)
Extraordinary Property Losses (182.
Unrecovered Plant and Regulatory Study Costs (182.
Other Regulatory Assets (182.
Prelim. Survey and Investigation Charges (Electric) (183)
Preliminary Natural Gas Survey and Investigation Charges 183.
Other Preliminary Survey and Investigation Charges (183.
Clearing Accounts (184)
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)
Def. Losses from Disposition of Utility PIt. (187)
Research, Devel. and Demonstration Expend. (188)
Unamortized Loss on Reaquired Debt (189)
Accumulated Deferred Income Taxes (190)
Unrecovered Purchased Gas Costs (191)
Total Deferred Debits (lines 69 through 83)
TOTAL ASSETS (lines 14-16,32,67, and 84)
16,858,709 20,113,211
230
230
232 231 982,032 239 863 731
12,084 058 156,159
728,989 510 244
233 242,169 86,083,253
352-353
36,554 021 28,712,173
234 892 673 222,386
28,639,755 352,084
428,982,406 438,013,241
709,777 595 645,755,525
62,610
268,257
724 434
899,276
19,493
391,040
82,082
66,023,684
55,824,772
141,421,043
-496,415
176,453
640,745
092,491
961
459,233
610,557
39,499,770
34,516,248
134,619,274
227
~~-
FERC FORM NO.1 (REV. 12-03)Page 111
Name of Respondent This Report is:Date of Report Year/Period of Report
Avista Corporation (1)An Original (mo, dB, yr)
(2)A Rresubmisslon 04/25/2005 end of 2004/Q4
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line Current Year Prior Year
No.Ref.End of QuarterlYear End Balance
TiUe of Account Page No.Balance 12/31
(a)(b)(c)(d)
PROPRI ET ARY CAPITAL
Common Stock Issued (201)250-251 629,055,981 626,787 34 7
Preferred Stock Issued (204)250-251
Capital Stock Subscribed (202, 205)252
Stock Liability for Conversion (203, 206)252
Premium on Capital Stock (207)252
Other Paid-In Capital (208-211)253
Installments Received on Capital Stock (212)252
(Less) Discount on Capital Stock (213)254
(Less) Capital Stock Expense (214)254 10,676,498 10,949,795
Retained Eamings (215, 215.1, 216)118-119 91,642,291 81,854,919
Unappropriated Undistributed Subsidiary Eamings (216.118-119 64,211,690 64,022 832
(Less) Reaquired Capital Stock (217)250-251
Noncorporate Proprietorship (Non-major only) (218)
Accumulated Other Comprehensive Income (219)122(a)(b)157 918 355,089
Total Proprietary Capital (lines 2 through 15)753,075,546 752 360,214
LONG-TERM DEBT
Bonds (221)256-257 521 300,000 431 300,000
(Less) Reaquired Bonds (222)256-257
Advances from Associated Companies (223)256-257 114,803,000 114,836,826
Other Long-Term Debt (224)256-257 497,427,068 576,532 661
Unamortized Premium on Long-Term Debt (225)
(Less) Unamortized Discount on Long-Term Debt-Debit (226)608,182 994,486
Total Long-Term Debt (lines 18 through 23)131 921,886 120,675,001
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)028,272 807 168
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.188,972 299,994
Accumulated Provision for Pensions and Benefits (228.754,150 35,897 551
Accumulated Miscellaneous Operating Provisions (228.
Accumulated Provision for Rate Refunds (229)
Long-Term Portion of Derivative Instrument Liabilities
Long-Term Portion of Derivative Instrument Liabilities - Hedges 39,971,987 33,060,110
Asset Retirement Obligations (230)190,714 659,307
Total Other Noncurrent Liabilities (lines 26 through 34)90,134,095 73,724,130
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)
Accounts Payable (232)66,444,650 48,421,782
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)909,608 19,845,113
Customer Deposits (235)286,185 4,452,327
Taxes Accrued (236)262-263 11,313,430 241,055
Interest Accrued (237)18,632,069 18,484,237
Dividends Declared (238)
Matured Long-Term Debt (239)
FERC FORM NO.1 (rev. 12-03)Page 112
Name of Respondent This Report is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (mo, dB, yr)
(2)A Rresubmission 04/25/2005 end of 2004/Q4
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDIT(S)ntinued)
Line Current Year Prior Year
No.Ref.End of QuarterNear End Balance
Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
Matured Interest (240)
Tax Collections Payable (241)736
Miscellaneous Current and Accrued Liabilities (242)15,927,496 28,275,405
Obligations Under Capital Leases-Current (243)946,251 633,401
Derivative Instrument Liabilities (244)
(Less) Long-Term Portion of Derivative Instrument Liabilities
Derivative Instrument Liabilities - Hedges (245)45,684,937 36,057,271
(Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges 39,971,987 33,060,110
Total Current and Accrued Liabilities (lines 37 through 53)133,174 375 132,350,481
DEFERRED CREDITS
Customer Advances for Construction, (252)937,286 978,187
Accumulated Deferred Investment Tax Credits (255)266-267 570,960 620,268
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)269 33,121,416 008,549
Other Regulatory Liabilities (254)278 34,700,436 13,027,706
Unamortized Gain on Reaquired Debt (257)225,371 696,571
Accum. Deferred Income Taxes-Accel. Amort.(281)272-277
Accum. Deferred Income Taxes-Other Property (282)293,535,925 265,021,296
Accum. Deferred Income Taxes-Other (283)234,380 299 248,293,122
Total Deferred Credits (lines 56 through 64)601,471,693 566,645,699
TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)709,777 595 645,755,525
FERC FORM NO.1 (rev. 12-03)Page 113
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) Fi A Resubmission 04/25/2005
STATEMENT OF INCOME
1. Enter in column (e) operations for the reporting quarter and in column (f) the operations for the same three month period for the prior
year.
2. Report in Column (g) year to date amounts for electric utility function; in column (i) the year to date amounts for gas utility, and in (k)
the year to date amounts for the other utility function for the current quarter/year.
3. Report in Column (h) year to date amounts for electric utility function; in column 0) the year to date amounts for gas utility, and in (I)
the year to date amounts for the other utility function for the previous quarter/year.
4. If additional columns are needed place them in a footnote.
Line Total Total Current 3 Months Prior 3 Months
No.Current Year to Prior Year to Ended Ended
(Ref.Date Balance for Date Balance for Quarterly Only Quarterly Only
Title of Account Page No.QuarterlY ear QuarterlY ear No 4th Quarter No 4th Quarter
(a)(b)(c) (d) (e) (1)
UTILITY OPERATING INCOME
Operating Revenues (400)300-301
Operating Expenses
Operation Expenses (401)320-323 706,876,899 628,688,576
Maintenance Expenses (402)320-323 34,361,705 30,395,326
Depreciation Expense (403)336-337 65,095,728 65.752,096
Depreciation Expense for Asset Retirement Costs (403.336-337
Amort. & Depl. of Utility Plant (404-405)336-337 682.080 151.368
Amort. of Utility Plant Acq. Adj. (406)336-337 99,066 99.048
Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)733 693
Amort. of Conversion Expenses (407)
Regulatory Debits (407.230.801 218.244
(Less) Regulatory Credits (407.12.638,745 10,449,403
Taxes Other Than Income Taxes (408.262-263 66,293,271 60,791,111
Income Taxes - Federal (409.262-263 019,926 22,613,266
- Other (409.262-263 302.010 282 899
Provision for Deferred Income Taxes (410.234, 272-277 17,792,760 291,061
(Less) Provision for Deferred Income Taxes-Cr. (411.1)234. 272-277 013,788 678,097
InvestmentTax Credit Adj. - Net (411.4)266 -49,308 -49,308
(Less) Gains from Disp. of Utility Plant (411.
Losses from Disp. of Utility Plant (411.
(Less) Gains from Disposition of Allowances (411.
Losses from Disposition of Allowances (411.
Accretion Expense (411.10)
TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)887.046.672 808,102,494
Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27 113.121,167 121.297,732
FERC FORM NO.1/3-Q (REV. 02-04)Page 114
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/Q4(2) (lA Resubmission 04/25/2005
STATEMENT OF INCOME FOR THE YEAR (Continued)
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY
Current Year to Date Previous Year to Date Current Year to Date Previous Year to Date Current Year to Date Previous Year to Date Line
(in dollars)(in dollars)(in dollars)(in dollars)(in dollars)(in dollars)No.
(g)
(h) (i) (k) (I)
447,578,339 406,888,146 259,298,560 221 800,430
28,475,946 25,258,364 885,759 136,962
50,720,406 50,578,273 14,375,322 15,173,823
708,236 790,075 973,844 361,293
066 99,048
733 693
230,801 218,244
12,638,745 10,449,403
46.434,772 43,903,386 19,858,499 16,887 725
13,754,983 25,776,211 735,057 162,945
135,937 972,732 166,073 310,167
664,355 172,553 10,128,405 118,508
939,086 554,927 702 123,170
-49,308 -49,308
584,988,476 546,430,765 302,058,196 261 671 729
94,686,037 105,680,685 18,435,130 15,617,047
FERC FORM NO.1 (ED. 12-96)Page 115
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
STATEMENT OF INCOME FOR THE YEAR (continued)
TOTALLine
No.
TiUe of Account
(a)
(Ref.
Page No.
(b)
Current Year
(c)
Previous Year
(d)
Year/Period of Report
End of 2004/04
nor on s
Ended
Quarterly Only
No 4th Quarter
27 Net Utility Operating Income (Carried forward from page 114)
28 Other Income and Deductions
29 Other Income
30 Nonutilty Operating Income
31 Revenues From Merchandising, Jobbing and Contract Work (415)
32 (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)
33 Revenues From Nonutility Operations (417)
34 (Less) Expenses of Nonutility Operations (417.
35 Nonoperating Rental Income (418)
36 Equity in Eamings of Subsidiary Companies (418.
37 Interest and Dividend Income (419)
38 Allowance for Other Funds Used During Construction (419.
39 Miscellaneous Nonoperating Income (421)
40 Gain on Disposition of Property (421.1)
41 TOTAL Other Income (Enter Total of lines 31 thru 40)
42 Other Income Deductions
43 Loss on Disposition of Property (421.
44 Miscellaneous Amortization (425)
45 Donations (426.
46 Life Insurance (426.
47 Penalties (426.
48 Exp. for Certain Civic, Political & Related Activities (426.
49 Other Deductions (426.
50 TOTAL Other Income Deductions (Total of lines 43 thru 49)
51 Taxes Applic. to Other Income and Deductions
52 Taxes Other Than Income Taxes (408.
53 Income Taxes-Federal (409.
54 Income Taxes-Other (409.
55 Provision for Deferred Inc. Taxes (410.
56 (Less) Provision for Deferred Income T axes-Cr. (411.
57 Investment Tax Credit Adj.Net (411.
58 (Less) Investment Tax Credits (420)
59 TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)
60 Net Other Income and Deductions (Total of lines 41, 50, 59)
61 Interest Charges
62 Interest on Long-Term Debt (427)
63 Amort. of Debt Disc. and Expense (428)
64 Amortization of Loss on Reaquired Debt (428.
65 (Less) Amort. of Premium on Debt-Credit (429)
66 (Less) Amortization of Gain on Reaquired Debt-Credit (429.
67 Interest on Debt to Assoc. Companies (430)
68 Other Interest Expense (431)
69 (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)
70 Net Interest Charges (Total of lines 62 thru 69)
71 Income Before Extraordinary Items (Total of lines 27,60 and 70)
72 Extraordinary Items
73 Extraordinary Income (434)
74 (Less) Extraordinary Deductions (435)
75 Net Extraordinary Items (Total of line 73 less line 74)
76 Income Taxes-Federal and Other (409.
77 Extraordinary Items After Taxes (line 75 less line 76)
78 Net Income (Total of line 71 and 77)
119
340
340
262-263
262-263
262-263
234, 272-277
234, 272-277
340
340
262-263
113,121,167 121,297,732
. ------------"-'------ ..----,----..----------...."............-.."..., "",,", ",", .." "..,........ ,.
"'d. "
" ". ", '.., , '" ,.. ", ..,.,, ", ",, , ....,..,. """"'"'" ,' .. .... " "....,....",.......,..,........"""""""",'...."..........,
'.m
""""""""""""'" """""" " " ,, " . """"""""'
m"...._"_,
-"-"""'""""--"--",......""",,,,,""""""""""'--"'-----""""-"-""""""""""""""""-", "
22,042
650
220,086
704
381,428
10,586,797
885,496
424,383
15,024,622
789
17,014
130
609,187
-4,377
156,784
12,050,635
853,013
89,613
20,555,154
---, ,, ', ', -, , , "
276
323,416
512,357
1,426,086
10,038
859,247
224,942
357,362
282,852
323,416
466,094
336,171
29,978
816,842
270,939
5,466,336
" ', ,,', ,,"'"
41,313 ,
797,319
373,290
040,980
133,706
-627,384
294,644
97,503
129,828
-481,773
968,974
-66,775
326,645
12,762,173
.. --- ""--'--"'-'.."---'--- -....-...-.....-......--..........-, ''"
73,356,536
689,417
611,956
5,782,104
389,246
567,308
86,261,951
35,153,860
81,021,259
907,423
064,380
1,480,337
320,268
238,014
89,555,653
504,252
, ,' ,' , , '" '
35,153,860 44,504,252
FERC FORM NO.1/3..Q (REV. 02-04)Page 117
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2004/04
This ~ort Is: Date of Report(1) ~ An Original (Mo. Da, Yr)(2) A Resubmission 04/25/2005
STATEMENT OF RETAINED EARNINGS
1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated
undistributed subsidiary earnings for the year.
3. 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)
4. State the purpose and amount of each reservation or appropriation of retained earnings.
5. 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.6. Show dividends for each class and series of capital stock.
7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
8. 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.
9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
Line
No.
Item
(a)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1 Balance-Beginning of Period
2 Changes
3 Adjustments to Retained Earnings (Account 439)
5 Stock Options Exercised
6 ESOP and other adjustment
7 Dividends received from Subsidiaries
9 TOTAL Credits to Retained Eamings (Acct. 439)
15 TOTAL Debits to Retained Eamlngs (Acet. 439)
16 Balance Transferred from Income (Account 433 less Account 418.
17 Appropriations of Retained Eamings (Acct. 436)
22 TOTAL Appropriations of Retained Eamings (Acet. 436)
23 Dividends Declared-Preferred Stock (Account 437)
29 TOTAL Dividends Declared-Preferred Stock (Acet. 437)
30 Dividends Declared-Common Stock (Account 438)
36 TOTAL Dividends Declared-Common Stock (Acet. 438)
37 Transfers from Acet 216.1. Unapprop. Undistrib. Subsidiary Earnings
38 Balance - End of Period (Total 1,15,16.22,29,36,37)
APPROPRIATED RETAINED EARNINGS (Account 215)
Contra Primary
ccount Affected
(b)
Current
OuarterN ear
Year to Date
Balance
Previous
OuarterN ear
Year to Date
Balance
-408.940
155,137
2,499,315
144.553)
170,109
990.037
245,512 10.015,593
'---'-'---- r--___m_..__-
---'-..-.---......,
772,432 35.347.468
"'-"-"""'----
r-'---"--"- ---..----......-....._____...n._.__-
155.438)
155.438)
24.923,827 ( 23.633.569)
""'.."."'.".
923,827
693,255
90,094.170
( 23.633.569)
894.719
80.306.798
FERCFORM NO.1/3..Q (REV. 02-04)Page 118
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
STATEMENT OF RETAINED EARNINGS
1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated
undistributed subsidiary earnings for the year.
3. 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)
4. State the purpose and amount of each reservation or appropriation of retained earnings.
5. 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.
6. Show dividends for each class and series of capital stock.
7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
8. 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.
9. If any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
Year/Period of Report
End of 2004/Q4
Line
No.
45 TOTAL Appropriated Retained Eamings (Account 215)
APPROP. RETAINED EARNINGS -AMORT. Reserve, Federal (Account 215.1)
46 TOTAL Approp. Retained Eamings-Amort. Reserve, Federal (Acet. 215.
47 TOTAL Approp. Retained Eamings (Acet. 215, 215.1) (Total 45,46)
48 TOTAL Retained Eamings (Acct. 215, 215., 216) (Total 38, 47) (216.
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account
Report only on an Annual Basis, no Quarterly
49 Balance-Beginning of Year (Debit or Credit)
50 Equity in Eamings for Year (Credit) (Account 418.
51 (Less) Dividends Received (Debit)
52 Subsidiary expense in Account 417.
53 Balance-End of Year (Total lines 49 thru 52)
Item
(a)
Contra Primary
ccount Affected
(b)
Current
QuarterlY ear
Year to Date
Balance
(c)
548,121
Previous
QuarterlY ear
Year to Date
Balance
(d)
548,121
.--.--.....___..m-
r-...__m....
--__..-- __m...".
,......"....--.....--...--..-.--.-.
548,121 548,121
...-..--,---.----------- -----..--,..",-,---..--..-..-..."""""
548,121
642,291
548,121
81,854,919
022 832
381,428
499,315
693,255
64,211,690
65,750,804
156.784
990.037
894,719)
64.022.832
FERC FORM NO. 1/3-Q (REV. 02..Q4)Page 119
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
STATEMENT OF CASH FLOWS
Year/Period of Report
End of 2004/Q4
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper, and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and CashEquivalents at End of Period" with related amounts on the Balance Sheet.
(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 in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See Instruction No.1 for Explanation of Codes)
(a)
1 Net Cash Flow from Operating Activities:
2 Net Income (Line 78(c) on page 117)
3 Noncash Charges (Credits) to Income:
Depreciation and Depletion
5 Power and natural gas deferrals
6 Amortization of debt expense
7 Amortization of investment in exchange power
8 Deferred Income Taxes (Net)
9 Investment Tax Credit Adjustment (Net)
10 Net (Increase) Decrease in Receivables
11 Net (Increase) Decrease in Inventory
12 Net (Increase) Decrease in Allowances Inventory
13 Net Increase (Decrease) in Payables and Accrued Expenses
14 Net (Increase) Decrease in Other Regulatory Assets
15 Net Increase (Decrease) in Other Regulatory Liabilities
16 (Less) Allowance for Other Funds Used During Construction
17 (Less) Undistributed Eamings from Subsidiary Companies
18 Other (provide details in footnote):
19 ESOP dividends
20 Allowance for uncollectible receivables
21 Other non-current assets and liabilities
22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)
24 Cash Flows from Investment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utility Plant (less nuclear fuel)
27 Gross Additions to Nuclear Fuel
28 Gross Additions to Common Utility Plant
29 Gross Additions to Nonutility Plant
30 (Less) Allowance for Other Funds Used During Construction
31 Other (provide details in footnote):
32 Deposits for utility plant acquisition
34 Cash Outflows for Plant (Total of lines 26 thru 33)
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)
39 Investments in and Advances to Assoc. and Subsidiary Companies
40 Contributions and Advances from Assoc. and Subsidiary Companies
41 Disposition of Investments in (and Advances to)
42 Associated and Subsidiary Companies
44 Purchase of Investment Securities (a)
45 Proceeds from Sales of Investment Securities (a)
Current Year to Date
QuarterN ear
(b)
Previous Year to Date
QuarterlY ear
(c)
72,871 141
037,057
301,374
450,004
917 518
-49,308
10,751 148
609,238
73,998,819
535,312
971,803
2,450,004
38,791,463
-49,308
18,650,796
94,433
204 745
008 005
2,401,353
452 804
381,428
11,615,102
143,775
528,534
640,532
124 535 814
167 229
630,827
334,617
192,697
156,784
803,240
167 506
-407 128
849,925
144,510,439
116,391,951 105 617,593
581 511
000,000
121,391 951 106,199,104UU'UU"".'U'U'_U"U
.""
.""""""U .'u
.I""
.""."".""."""'."""" .,..,.",.".",.".",.
..u.,...
,.,..
477,634 482 872
615,571
2,499,315
344 568
990 036
.!'."""
"""""U."""
"""""""""...,......,.".......,.,.,.,.,.,",.,..
.....,..,....,.. """u.".,..".,u.....,."...,.,. "
..,.
FERC FORM NO.1 (ED. 12-96)Page 120
Name of Respondent
Avista Corporation
This f3!eort Is:(1) ~An Original(2) A Resubmission
STATEMENT OF CASH FLOWS
Date of Report
(Mo, Da, Yr)
04/25/2005
Year/Period of Report
End of 2004/04
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-tenn debt; (c) Include commercial paper, and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Infonnation about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(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 in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See Instruction No.1 for Explanation of Codes)
(a)
Current Year to Date
QuarterlY ear
(b)
Previous Year to Date
QuarterlY ear
(c)
46 Loans Made or Purchased
47 Collections on Loans
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 (provide details in footnote):
54 Changes in other property and investments
55 Gain on disposition of property
56 Net Cash Provided by (Used in) Investing Activities
57 Total of lines 34 thru 55)
59 Cash Flows from Financing Activities:
60 Proceeds from Issuance of:
61 Long-Term Debt (b)
62 Preferred Stock
63 Common Stock
64 Other (provide details in footnote):
65 Long-term debt to affiliated trusts
66 Net Increase in Short-Term Debt (c)
67 Other (provide details in footnote):
68 Cash received in interest rate swap agreement
70 Cash Provided by Outside Sources (Total 61 thru 69)
72 Payments for Retirement of:
73 Long-term Debt (b)
74 Preferred Stock
75 Common Stock
76 Long-term debt to affiliated trusts
77 Premiums paid for the repurchase of long-term debt
78 Net Decrease in Short-Term Debt (c)
79 Long-term debt and short-term borrowing issuance costs
80 Dividends on Preferred Stock
81 Dividends on Common Stock
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)
85 Net Increase (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)
88 Cash and Cash Equivalents at Beginning of Period
90 Cash and Cash Equivalents at End of period
616,550
73,000
775
435,673
-424 383
848,976
89,760,600 44,795,250
061 241 775,591
61,856,000
50,000,000
125,000
155,802 841 98,570,841
' -
e_~____--------'
--------
----'-______n_-.en_-
66,186,722 124,033,279
750,000 574 266
61,856,000
-6,710,409 709,769
12,000,000
148,807 429,756
155,438
24,912,464 23,633,569
." ."...
.nnn....n_._'..'...'.....'...n.n.'nn..n.n.
'..... I'
"........,.......'.,..............., ".,..,...,,..",. ,..,.,.,..."..,.,.
23,761,561 55,965,236
955,531 19,584,011
FERC FORM NO.1 (ED. 12-96)Page 121
Name of Respondent
Avista Corporation
This Report Is:
(1) (!I An Original(2) 0 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.
7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not
misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be
omitted.
8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred
which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently
completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements;
status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matters shall be provided even though a significant change since year end may not have occurred.
9. Finally, if the notesto the financial statements relating to the respondent appearing in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
Date of Report
04/25/2005
Year/Period of Report
End of 2004/Q4
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/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTES TO FINANCIAL STATEMENTS
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Business
Avista Corporation (A vista Corp. or the Company) is an energy company engaged in the generation, transmission and distribution of
energy. A vista Corp. generates, transmits and distributes electricity in parts of eastern Washington and northern Idaho. In addition
A vista Corp. has electric generating facilities in western Montana and northern Oregon. A vista Corp. also provides natural gas
distribution service in parts of eastern Washington, northern Idaho, northeast and southwest Oregon and in the South Lake Tahoe
region of California. In July 2004, the Company entered into an agreement to sell its South Lake Tahoe natural gas distribution
properties (see Note 23 for further infonnation), which is subject to regulatory approval. Avista Capital, a wholly owned subsidiary of
A vista Corp., is the parent company of the subsidiary companies in the non-utility business segments.
The Company s operations are exposed to risks including, but not limited to, the price and supply of purchased power, fuel and natural
gas, regulatory recovery of power and natural gas costs and capital investments, streamflow and weather conditions, the effects of
changes in legislative and governmental regulations, changes in regulatory requirements, availability of generation facilities
competition, technology and availability of funding. Also, like other utilities, the Company s facilities and operations may be exposed
to terrorism risks or other malicious acts. 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 Reporting
The fmancial statements include the assets, liabilities, revenues and expenses of the Company. As required by the Federal Energy
Regulatory Commission (FERC), the Company accounts for its investment in majority-owned subsidiaries on the equity method rather
than consolidating the assets, liabilities, revenues, and expenses of these subsidiaries, as required by accounting principles generally
accepted in the United States of America. The accompanying financial statements include the Company s proportionate share of utility
plant and related operations resulting from its interests in jointly owned plants (See Note 6). In addition, under the requirements of the
FERC, there are differences from accounting principles generally accepted in the United States of America in the presentation of (1
current portions of long-term debt, short-term borrowings, and preferred stock, (2) assets and liabilities for cost of removal of assets
(3) assets held for sale, and (4) regulatory assets and liabilities.
Use of Estimates
The preparation of the fmancial statements in confonnity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect amounts reported in the financial statements. Significant
estimates include detennining unbilled revenues, the market value of derivative assets and liabilities, pension and other postretirement
benefit plan obligations, contingent liabilities and recoverability of regulatory assets. Changes in these estimates and assumptions are
considered reasonably possible and may have a material effect on the fmancial statements and thus actual results could differ from the
amounts reported and disclosed herein.
System of Accounts
The accounting records of the Company s utility operations are maintained in accordance with the uniform system of accounts
prescribed by the 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 also subject to
federal regulation by the FERC.
Operating Revenues
Operating revenues for A vista Corp. related to the sale of energy are generally recorded when service is rendered or energy is
delivered to customers. The detennination of the energy sales to individual, customers is based on the reading of their meters, which
occurs on a systematic basis throughout the month. At the end of each calendar month, the amount of energy delivered to customers
since the date of the last meter reading is estimated and the corresponding unbilled revenue is estimated and recorded. Accounts
receivable includes unbilled energy revenues of$I3.0 million (net of $48.9 million ofunbilled receivables sold) and $9.0 million (net
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
of $47.0 million of unbilled receivables sold) as of December 31 , 2004 and 2003, respectively. See Note 3 for information with
respect to the sale of accounts receivable.
Advertising Expenses
The Company expenses advertising costs as incurred. Advertising expenses totaled $1.7 million, $1.3 million and $1.2 million in
2004, 2003 and 2002, respectively.
Taxes other than 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 value of property. Utility related taxes
collected from customers are recorded as both operating revenue and expense and totaled $35.0 million, $31.7 million and $33.1
million in 2004, 2003 and 2002, respectively.
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 2000 return. The Internal Revenue Service is currently examining the Company s 2001
2002 and 2003 federal income tax returns.
The Company accounts for income taxes under Statement of Financial Accounting Standards (SFAS) No. 109
, "
Accounting for
Income Taxes." Under SF AS No. 109, a deferred tax asset or liability is determined based on the enacted tax rates that will be in
effect when the differences between the financial statement 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. Deferred tax liabilities and regulatory assets
have been established for tax benefits flowed through to customers as prescribed by the respective regulatory conumssions.
Stock-Based Compensation
The Company follows the disclosure only provisions of SF AS No. 123
, "
Accounting for Stock-Based Compensation." Accordingly,
employee stock options are accounted for under Accounting Principle Board Opinion (APB) No. 25
, "
Accounting for Stock Issued to
Employees." Stock options are granted at exercise prices not less than the fair value of conunon stock on the date of grant. UnderAPB No. 25, no compensation expense is recognized pursuant to the Company s stock option plans. See Note 2 with respect to the
revision of SF AS No. 123, which will result in the recognition of compensation expense beginning in the third quarter of 2005.
If compensation expense for the Company s stock option plans were determined consistent with SF AS No. 123, net income and
earnings per connnon share would have been the following pro forma amounts for the years ended December 31:
2004 2003 2002
$35 154 $44 504 $31 307
033 051
lliJl!
$0.$0.$0.
$0.$0.$0.
$0.$0.$0.
$0.$0.$0.
Net income (dollars in thousands):
As reported
Deduct: Total stock-based employee compensation expense
determined under the fair value method for all awards, net of tax
Pro forma
Basic earnings per conunon share:
As reported
Pro forma
Diluted earnings per conunon share:
As reported
Pro forma
Earnings Per Common Share
Basic earnings per conunon share is computed by dividing income available for conunon stock by the weighted average number of
connnon shares outstanding for the period. Diluted earnings per conunon share is calculated by dividing income available for connnon
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
stock by diluted weighted average conunon shares outstanding during the period, including conunon stock equivalent shares
outstanding using the treasury stock method, unless such shares are anti-dilutive. Conunon stock equivalent shares include shares
issuable upon exercise of stock options, contingently issuable shares and restricted stock. See Note 19 for earnings per conunon share
calculations.
Cash and Cash Equivalents
For the purposes of the Statements of Cash Flows, the Company considers all temporary investments with a maturity when purchased
of three months or less to be cash equivalents. Cash and cash equivalents include cash deposits trom counterparties.
Special Deposits
Special deposits represent $0.6 million of restricted cash related to Avista Corp.s interest rate swap agreements. See Note 13 for
further information with respect to A vista Corp. ' s interest rate swap agreements.
Accumulated Provision/or Uncollectible Accounts
The Company maintains an accumulated provision for uncollectible accounts to provide for estimated and potential losses on accounts
receivable. The Company determines the allowance for 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 accumulated provision for uncollectible accounts during the years ended
December 31 (dollars in thousands):
Accumulated provision as of the beginning of the year
Additions expensed during the year
Net deductions
Accumulated provision as of the end of the year
2004
281
195
(2.666)
2003
689
762
lU1Q)
2002
950
392
(3.653
Materials and supplies, fuel stock and natural gas stored
Inventories of materials and supplies, fuel stock and natural gas stored are recorded at the lower of cost or market, primarily using the
average cost method.
Utility Plant
The cost of additions to utility plant, 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.
Allowance for 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 the debt related portion is credited currently as a non-cash
item in the Statements of Income. 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 generally does not occur until the related utility plant is placed in
service and included in rate base.
The effective AFUDC rate was 9.72 percent for 2004, 2003 and the second half of 2002 and 9.03 percent for the first half of 2002.
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 generation
plants and composite rates for other utility plant. Such rates are designed to provide for 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 2.92 percent in 2004, 2.
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Oa, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
percent in 2003 and 2.92 percent in 2002.
The average service lives for the following broad categories of utility property are: electric thermal production - 30 years;
hydroelectric production - 77 years; electric transmission - 43 years; electric distribution - 47 years; and natural gas distribution
property - 35 years.
The Company recovers certain asset retirement costs through rates charged to customers as a portion of its depreciation expense.
These costs do not represent legal or contractual obligations.
Regulatory Deferred Charges and Credits
The Company prepares its fInancial statements in accordance with the provisions of SFAS No. 71
, "
Accounting for the Effects of
Certain Types of Regulation." The Company prepares its fmancial statements in accordance with SFAS No. 71 because (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 can be charged to and collected from customers at
levels that will recover the Company s costs. SFAS No. 71 requires the Company to reflect the impact of regulatory decisions in its
fmancial statements. SF AS 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) are reflected as deferred charges on the Balance Sheets.
These costs and/or obligations are not reflected in the statement of income until the period during which 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
SF AS No. 71 with respect 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 are incurred, even if the Company expected to recover such costs in the future.
The Company s primary regulatory assets include power and natural gas deferrals (see "Power Cost Deferrals and Recovery
Mechanisms" and "Natural Gas Cost Deferrals and Recovery Mechanisms" below for further information), investment in exchange
power, regulatory asset for deferred income taxes, unamortized debt expense, demand side management programs, conservation
programs and the provision for postretirement benefits. Regulatory assets that are not currently included in rate base, being recovered
in current rates or earning a return (accruing interest), totaled $3.2 million as of December 31, 2004.
Regulatory liabilities include utility plant retirement costs. Deferred credits include, among other items, regulatory liabilities created
when the Centralia Power Plant was sold, regulatory liabilities offsetting net energy commodity derivative assets (see Note 4 for
further information) and the gain on the general office building sale/leaseback, which is being amortized over the life of the lease.
Investment in Exchange Power-Net
The investment in exchange power represents the Company s previous investment in Washington Public Power Supply System Project
3 (WNP-3), a nuclear project that was terminated prior to completion. Under a settlement agreement with the Bonneville Power
Administration in 1985, Avista Corp. began receiving power in 1987, for a 32.5-year period, related to its investment in WNP-
Through a settlement agreement with the Washington Utilities and Transportation Commission (WUTC) in the Washington
jurisdiction, Avista Corp. is amortizing the recoverable portion of its investment in WNP-3 (recorded as investment in exchange
power) over a 32.5 year period beginning in 1987. For the Idaho jurisdiction, Avista Corp. has fully amortized the recoverable portion
of its investment in exchange power. Investment in Exchange Power-Net is included in Other Investments on the Balance Sheets.
Unamortized Debt Expense and Unamortized Loss on Reacquired Debt
Unamortized debt expense and Unamortized loss on reacquired debt includes debt issuance costs that are amortized over the life of the
related debt, as well as premiums paid to repurchase debt, which are amortized over the average remaining maturity of outstanding
debt in accordance with regulatory accounting practices under SF AS No. 71. These costs are recovered through retail rates as a
component of interest expense.
Natural Gas Benchmark Mechanism
The Idaho Public Utilities Commission (IPUC), WUTC and Oregon Public Utility Commission (OPUC) approved Avista Corp.
Natural Gas Benchmark Mechanism in 1999. The mechanism eliminated the majority of natural gas procurement operations within
Avista Corp. and placed responsibility for natural gas procurement operations with Avista Energy, Inc. (A vista Energy), the
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Company s non-regulated subsidiary. The ownership of the natural gas assets remains with Avista Corp.; however, the assets have
been managed by A vista Energy through an Agency Agreement. A vista Corp. has continued to manage natural gas procurement for its
California operations, which the Company has entered into an agreement to sell (see Note 23).
In the fIrst quarter of 2002, the IPUC and the OPUC approved the continuation of the Natural Gas Benchmark Mechanism and related
Agency Agreement through March 31 2005. In February 2004, the WUTC ordered that the Natural Gas Benchmark Mechanism and
related Agency Agreement be terminated for Washington customers and ordered A vista Corp. to file a transition plan to move
management of these functions back into Avista Corp. In April 2004, the WUTC approved Avista Corp.s transition plan, which
provides for the movement of these functions back into Avista Corp. to be completed by March 31 2005. Effective April 1 , 2005, the
Company will also be moving these functions from A vista Energy to A vista Corp. for Idaho and Oregon natural gas customers with
the expiration of the current agreements.
Power Cost Deferrals and Recovery Mechanisms
A vista Corp. defers the recognition in the income statement of certain power supply costs as approved by the WUTC. Deferred power
supply costs are recorded as a deferred charge on the Balance Sheets for future review and the opportunity for recovery through retail
rates. The power supply costs deferred include certain differences between actual power supply costs incurred by A vista Corp. and the
costs included in base retail rates. This difference in power supply costs primarily results from changes in short-tenn wholesale market
prices, changes in the level of hydroelectric generation and changes in the level of thermal generation (including changes in fuel
prices). Avista Corp. accrues interest on deferred power costs in the Washington jurisdiction at a rate, which is adjusted semi-annually,
of 8.4 percent as of December 31 , 2004. Total deferred power costs for Washington customers were $113.2 million and $125.
million as of December 31 2004 and 2003, respectively.
In Washington, the Energy Recovery Mechanism (ERM) allows A vista Corp. to increase or decrease electric rates periodically with
WUTC approval to reflect changes in power supply costs. The ERM provides for A vista Corp. to incur the cost of, or receive the
benefit from, the fIrst $9.0 million in annual power supply costs above or below the amount included in base retail rates. Under the
ERM, 90 percent of annual power supply costs exceeding or below the initial $9.0 million are deferred for future surcharge or rebate to
A vista Corp.s customers. The remaining 10 percent of power supply costs are an expense of, or benefit to, the Company.
Under the ERM, A vista Corp. makes an annual filing to provide the opportunity for the WUTC and other interested parties to review
the prudence of and audit the ERM deferred power cost transactions for the prior calendar year. The ERM provides for a 90-day
review period for the filing; however, the period may be extended by agreement of the parties orby WUTC order. In August 2004, the
WUTC issued an order, which approved the recovery of $22.8 million of deferred power costs incurred in 2003.
Avista Corp. has a power cost adjustment (PCA) mechanism in Idaho that allows it to modify electric rates periodically with IPUC
approval. Under the PCA mechanism, A vista Corp. defers 90 percent of the difference between certain actual net power supply
expenses and the authorized level of net power supply expense approved in the last Idaho general rate case. A vista Corp. accrues
interest on deferred power costs in the Idaho jurisdiction at a rate, which is adjusted annually, of 1.0 percent on current year deferrals
and 3.0 percent on carryover balances as of December 31, 2004. In October 2004, the IPUC issued its final order with respect to
general electric and natural gas rate cases filed by A vista Corp. in Idaho. The fmal order required A vista Corp. to write off a total of
$12.0 million (recorded as operation expenses in the Statements of Income) of certain deferred power costs, including associated
accrued interest, related to natural gas contracts entered into by A vista Corp. to provide fuel for its generating facilities. The IPUC
authorized the recovery of the remaining deferred power costs over a two-year period through a PCA rate surcharge to customers.
Total deferred power costs for Idaho customers were $9.5 million and $30.3 million as of December 31 , 2004 and 2003, respectively.
Natural Gas Cost Deferrals and Recovery Mechanisms
Under established regulatory practices in each respective state, Avista Corp. is allowed to adjust its natural gas rates periodically (with
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 already included in retail rates are deferred and charged or credited to expense when regulators approve
inclusion of the cost changes in rates. Total deferred natural gas costs were $28.6 million and $15.4 million as of December 31 2004
and 2003, respectively.
Reclassifications
Certain prior period amounts were reclassified to confonn to current statement format. These reclassifications were made for
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
comparative purposes and to conform to changes in accounting standards and have not affected previously reported total net income or
stockholders' equity.
NOTE 2. NEW ACCOUNTING STANDARDS
In May 2003, the Financial Accounting Standards Board (FASB) issued SFAS No. 150
, "
Accounting for Certain Financial Instruments
with Characteristics of Both Liabilities and Equity." This statement requires the Company to classify certain fInancial instruments as
liabilities that have historically been classified as equity. This statement requires the Company to classify as a liability fmancial
instruments that are subject to mandatory redemption at a specified or detenninable date or upon an event that is certain to occur. This
statement was effective for fInancial instruments entered into or modified after May 31, 2003, and otherwise was effective at the
beginning of the first interim period beginning after June 15, 2003. The restatement of financial statements for prior periods was not
permitted. The adoption of this statement required the Company to classify preferred stock subject to mandatory redemption as a
liability (included in long-term debt) on the Balance Sheets. The adoption of this statement also required the Company to classify
preferred stock dividends subsequent to July 1 2003 as interest expense in the Statements of Income.
In January 2003, the FASB issued Interpretation No. 46
, "
Consolidation of Variable Interest Entities," which was revised in December
2003 (collectively referred to as FIN 46). In general, a variable interest entity does not have equity investors with voting rights or it
has equity investors that do not provide sufficient fmancial resources for the entity to support its activities. Variable interest entities
are commonly referred to as special purpose entities or off-balance sheet structures; however, FIN 46 applies to a broader group of
entities. FIN 46 requires a variable interest entity to be consolidated by the primary beneficiary of that entity. The primary beneficiary
is subject to a majority of the risk of loss from the variable interest entity's activities or it is entitled to receive a majority of the entity'
residual returns. FIN 46 also requires disclosure of variable interest entities that a company is not required to consolidate but in which
it has a significant variable interest. The consolidation requirements of FIN 46 applied immediately to variable interest entities created
after January 31, 2003 and applied to certain existing variable interest entities for the first fiscal year or interim period ending after
December 15 2003. Application for all other types of entities was required for periods ending after March 15 2004.
FIN 46 resulted in the Company no longer including the capital trusts formed for the purpose of issuing preferred trust securities in its
fmancial statements for the period ended December 31 2003 and thereafter. The capital trusts are considered variable interest entities
under the provisions of FIN 46. As A vista Corp. is not the primary beneficiary, these entities are no longer included in A vista Corp.' s
fmancial statements. The sole assets of the capital trusts are $113.4 million of junior subordinated deferrable interest debentures of
A vista Corp. and the deconsolidation of these entities resulted in these debentures being reflected on the Balance Sheets as advances
from associated companies. Interest on debt to associated companies in the Statements of Income represents interest expense on these
debentures.
See Note 7 for a discussion ofa FASB Staff Position with respect to postretirement medical benefit obligations.
In December 2004, the FASB issued SF AS No. 123R, "Accounting for Stock-Based Compensation," which supersedes APB No. 25
and its related implementation guidance. This statement establishes standards for the accounting for transactions in which the
Company exchanges its equity instruments for goods or services with a primary focus on transactions in which the Company obtains
employee services in share-based payment transactions. The statement requires that the compensation cost relating to share-based
payment transactions be recognized in fmancial statements based on the fair value of the equity or liability instruments issued. The
Company will be required to implement the provisions of this statement beginning in the third quarter of2005. The Company expects
to record compensation expense (net of tax) of approximately $0.5 million in 2005 and $0.3 million in 2006 related to the periodic
vesting of stock options granted to employees in prior years. As the Company is not currently granting stock options to employees, the
prospective provisions of this statement are not expected to have a material effect on the Company s future fInancial condition, results
of operations or cash flows.
NOTE 3. ACCOUNTS RECEIVABLE SALE
Avista Receivables Corp. (ARC) is a wholly owned, bankruptcy-remote subsidiary of the Company formed for the purpose ofacquiring or purchasing interests in certain accounts receivable, both billed and unbilled, of the Company. On May 29, 2002, ARC
the Company and a third-party financial institution entered into a three-year agreement whereby ARC can sell without recourse, on a
revolving basis, up to $100.0 million of those receivables. In April 2004, the revolving amount available for sale was reduced to
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
$85.0 million. ARC is obligated to pay fees that approximate the purchasers cost of issuing commercial paper equal in value to the
interests in receivables sold. The amount of such fees is included in operating expenses of the Company. As of December 31 2004
and 2003, $72.0 million in accounts receivables were sold under this revolving agreement.
NOTE 4. UTILITY ENERGY COMMODITY DERIVATIVE ASSETS AND LIABILITIES
SFAS No. 133
, "
Accounting for Derivative Instruments and Hedging Activities " as amended by SF AS No. 138 and SFAS No. 149
establishes accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other
contracts, and for hedging activities. It requires the recording of all derivatives as either assets or liabilities on the balance sheet
measured at estimated fair value and the recognition of the unrealized gains and losses. In certain derIDed conditions, a derivative may
be specifically designated as a hedge for a particular exposure. The accounting for derivatives depends on the intended use of the
derivatives and the resulting designation.
Avista Corp. enters into forward contracts to purchase or sell energy. Under these forward contracts, Avista Corp. commits to
purchase or sell a specified amount of energy at a specified time, or during a specified period, in the future. Certain of these forward
contracts are considered derivative instruments. A vista Corp. also records derivative commodity assets and liabilities for
over-the-counter and exchange-traded derivative instruments as well as certain long-term contracts. These contracts are entered into as
part of Avista Corp.s management of its loads and resources as discussed in Note 5. In conjunction with the issuance of SFAS No.
133, the WUTC and the IPUC issued accounting orders authorizing Avista Corp. to offset any derivative assets or liabilities with a
regulatory asset or liability. This accounting treatment is intended to defer the recognition of mark-to-market gains and losses on
energy commodity transactions until the period of settlement. The order provides for A vista Corp. to not recognize the unrealized gain
or loss on utility derivative commodity instruments in the Statements of Income. Realized gains or losses are recognized in the period
of settlement, subject to approval for recovery through retail rates. Realized gains and losses, subject to regulatory approval, result in
adjustments to retail rates through purchased gas cost adjustments, the ERM and the PCA mechanism
Prior to the adoption of SF AS No. 149 on July 1, 2003, Avista Corp. elected the normal purchases and sales exception for
substantially all of its contracts for both capacity and energy under SFAS No. 133. As such, Avista Corp. was not required to record
these contracts as derivative commodity assets and liabilities. Under SF AS No. 149, substantially all new forward contracts to
purchase or sell power and natural gas used for generation, which were entered into on or after July 1 , 2003, are recorded as assets or
liabilities at market value with an offsetting regulatory asset or liability. Contracts that are not considered derivatives under SF AS No.
133 are generally accounted for at cost until they are settled or realized, unless there is a decline in the fair value of the contract that is
detennined to be other than temporary. Utility energy commodity derivatives consisted of the following as of December 31 (dollars inthousands):
Current utility energy commodity derivative asset
Current utility energy commodity derivative liability
Non-current utility energy commodity derivative asset
Non-current utility energy commodity derivative liability
Net regulatory liability
2004
$10 199
713
825
33,490
821
2003
983
997
517
33,060
443
The offsetting net regulatory liability is included in other regulatory liabilities on the Balance Sheets.
NOTE 5. ENERGY COMMODITY TRADING
The Company s is exposed to risks relating to, but not limited to, changes in certain commodity prices, interest rates and counterparty
performance. In order to manage the various risks relating to these exposures, A vista Corp. utilizes derivative instruments, such as
forwards, futures, swaps and options. A vista Corp. uses a variety of techniques to manage risks for their energy resources and
wholesale energy market activities. The Company has risk management policies and procedures to manage these risks, both qualitative
and quantitative. The Company s Risk Management Committee establishes the Company s risk management policies and procedures
and monitors compliance. The Risk Management Committee is comprised of certain Company officers and other individuals and is
overseen by the Audit Committee of the Company s Board of Directors.
I FERC FORM NO.1 (ED. 12-Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
A vista Corp. engages in an ongoing process of resource optimization, which involves the pursuit of economic resources to serve load
obligations and using existing resources to capture available economic value. A vista Corp. sells and purchases wholesale electric
capacity and energy to and from utilities and other entities as part of the process of acquiring resources to serve its retail and wholesale
load obligations. These transactions range from a term as short as one hour up to long-term contracts that extend beyond one year.
Avista Corp. makes continuing projections of (I) future retail and wholesale loads based on, among other things, forward estimates of
factors such as customer usage and weather as well as historical data and contract tenDS and (2) resource availability based on, among
other things, estimates of streamflows, generating unit availability, historic and forward market infonnation and experience. On the
basis of these continuing projections, Avista Corp. makes purchases and sales of energy on an annual, quarterly, monthly, daily and
hourly basis to match expected resources to expected energy requirements. Resource optimization also includes transactions such as
purchasing fuel to run thennal generation and, when economic, selling fuel and substituting electric wholesale market purchases for the
operation of Avista Corp.s own resources, as well as other wholesale transactions to capture the value of available generation and
transmission resources. This optimization process includes entering into financial and physical hedging transactions as a means of
managing risks.
A vista Corp. manages the impact of fluctuations in electric energy prices by measuring and, controlling the volwne of energy imbalance
between projected loads and resources and through the use of derivative commodity instruments for hedging purposes. Load/resource
imbalances within a rolling IS-month planning horizon are compared against established volwnetric guidelines and management
detennines the timing and specific actions to manage the imbalances. Management also assesses available resource decisions and
actions that are appropriate for longer-term planning periods. A vista Energy is responsible for the daily management of natural gas
supplies to meet the requirements of Avista Corp.s customers in the states of Washington, Idaho and Oregon. In February 2004, the
WUTC ordered that these functions be moved back to A vista Corp. for Washington customers, and in April 2004, the WUTC
approved Avista Corp.s transition plan to move these functions back into Avista Corp. by March 31 , 2005. Effective April I, 2005
the Company will also be moving these functions back to A vista Corp. for Idaho and Oregon customers with the expiration of current
agreements. As part of the transition plan, A vista Corp. has begun procuring natural gas for load service. This procurement process
includes entering into fInancial and physical hedging transactions as a means of managing risks. See description of Natural Gas
Benchmark Mechanism in Note I for further infonnation. A vista Corp. has continued to manage natural gas procurement for its
California operations, which the Company has entered into an agreement to sell (see Note 23 for further information).
Market Risk
Market risk is, in general, the risk of fluctuation in the market, price of the commodity being traded and is influenced primarily by
supply and demand. Market risk includes the fluctuation in the market price of associated derivative commodity instruments. Market
risk is influenced to the extent that the performance or nonperformance by market participants of their contractual obligations and
commitments affect the supply of, or demand for, the commodity. The Company manages the market risks inherent in its activities
according to risk policies established by the Company s Risk Management Committee.
Credit Risk
Credit risk relates to the risk of loss that A vista Corp. would incur as a result of non-perfonnance by counterparties of their contractual
obligations to deliver energy or make fInancial settlements. A vista Corp. often extends credit to counterparties and customers. 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.
Should a counterparty, customer or supplier fail to perform, A vista Corp. may be required to replace existing contracts with contracts
at then-current market prices or to honor the underlying commitment. A vista Corp. seeks to mitigate credit risk by applying specific
eligibility criteria to existing and prospective counterparties and by actively monitoring current credit exposures. These policies
include an evaluation of the fInancial condition and credit ratings of counterparties, collateral requirements or other credit
enhancements, such as letters of credit or parent company guarantees, and the use of standardized agreements that allow for the nettingor offsetting of positive and negative exposures associated with a single counterparty.
Credit risk also involves the exposure that counterparties perceive related to the ability of A vista Corp. to perform deliveries and
settlement under physical and fInancial energy contracts. These counterparties may seek assurances of performance in the form of
letters of credit, prepayment or cash deposits. 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).
A vista Corp. actively monitors the exposure to possible collateral calls and take steps to minimize capital requirements.
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Other Operating Risks
In addition to commodity price risk, Avista Corp.s commodity positions are subject to operational and event risks including, among
others, increases in load demand, transmission or transport disruptions, fuel quality specifications, changes in regulatory requirements
forced outages at generating plants and disruptions to infonnation systems and other administrative tools required for nonnal
operations. Avista Corp. also has exposure to weather conditions and natural disasters that can cause physical damage to property,
requiring repairs to restore utility service. The emergence of terrorism threats, both domestic and foreign, is a risk to the entire utility
industry, including A vista Corp. Potential disruptions to operations or destruction of facilities from terrorism or other malicious acts
are not readily detenninable. The Company has taken various steps to mitigate terrorism risks and to prepare contingency plans in the
event that its facilities are targeted.
NOTE 6. JOINTLY OWNED ELECTRIC FACILITIES
As of December 31 2004, the Company had a 50 percent ownership interest in a combined cycle natural gas-fIred turbine power plant
the Coyote Springs 2 Generation Plant (Coyote Springs 2) located in north-central Oregon, which was placed into operation in 2003.
The Company's share of related fuel costs as well as operating and maintenance expenses for plant in service are included in the
corresponding accounts in the Statements of Income. The Company s share of utility plant for Coyote Springs 2 was $108.8 million
and accumulated depreciation was $6.7 million as of December 31, 2004. In January 2005, the Company acquired the remaining 50
percent ownership interest in Coyote Springs 2 at a price of $62.5 million. See Note 24 for further infonnation.
The Company has a 15 percent ownership interest in a twin-unit coal-fired generating facility, the Colstrip Generating Project
(Colstrip) located in southeastern Montana, and provides fmancing for its ownership interest in the project. The Companys share of
related fuel costs as well as operating and maintenance expenses for plant in service are included in the corresponding accounts in the
Statements of Income. The Company s share of utility plant for Colstrip was $320.2 million and accumulated depreciation was $172.4
million as of December 31 2004.
NOTE 7. PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a defined benefit pension plan covering substantially all of its regular full-time employees at Avista Corp. and
Avista Energy. Individual benefits under this plan are based upon the employee s years of service and average compensation as
specified in the plan. The Company s funding policy is to contribute at least the minimum amounts that are required to be funded
under the Employee Retirement Income Security Act, but not more than the maximum amounts that are currently deductible for income
tax purposes. The Company made $15 million in cash contributions to the pension plan in 2004 and $12 million in each of 2003 and
2002. The Company expects to contribute approximately $15 million to the pension plan in 2005.
The Finance Committee of the Company s Board of Directors establishes investment policies, objectives and strategies to seek
optimum return for the pension plan, while also keeping with the assumption of prudent risk and the Finance Committee s composite
return objectives. The Finance Committee reviews and approves changes to the investment policy. The Company has contracted with
an investment manager who is responsible for managing the individual investment managers. The investment manager s performance
and related individual fund performance is periodically reviewed by the Finance Committee to ensure compliance with investment
policy objectives and strategies. Pension plan assets are invested primarily in marketable debt and equity securities. Pension plan
assets may also be invested in real estate and other investments, including hedge funds and venture capital funds. In seeking to obtain
the desired return to fund the pension plan, the Finance Committee has established investment allocation percentages by asset classes
as indicated in the table below.
The assumed long-term rate of return on plan assets is based on past perfonnance and economic forecasts for the types of investments
held by the plan. The fair value of pension plan assets invested in debt and equity securities was based primarily on market prices.
The fair value of pension plan assets invested in real estate was detennined based on three basic approaches: (1) current cost of
reproducing a property less deterioration and functional economic obsolescence (2) capitalization of the property's net earnings power;
and (3) value indicated by recent sales of comparable properties in the market. The fair value of plan assets was determined as of
December 31 2004 and 2003.
As of December 31 , 2004 and 2003, the pension plan had assets with a fair value that was less than the present value of the
accumulated benefit obligation under the plan. In 2004, the pension plan funding deficit increased as compared to the end of 2003 and
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
as such the Company increased the additional minimum liability for the unfunded accumulated benefit obligation by $9.2 million and
reduced the intangible asset by $0.7 million (representing the amount ofunrecogriized prior service cost) related to the pension plan.
This resulted in a charge to other comprehensive income of $6.4 million, net of taxes of $3.5 million for 2004. In 2003, the pension
plan funding deficit decreased as compared to the end of 2002 and as such the Company reduced the additional minimum liability for
the unfunded accumulated benefit obligation by $15.5 million and the intangible asset by $0.6 million (representing the amount of
unrecognized prior service cost) related to the pension plan. This resulted in an increase to other comprehensive income of $9.
million, net of taxes of $5.2 million for 2003. In 2002, the Company recorded an additional minimum liability for the unfunded
accumulated benefit obligation of $33.4 million and an intangible asset of $6.4 million (representing the amount of unrecognized prior
service cost) related to the pension plan. This resulted in a charge to other comprehensive income of $17.6 million, net of taxes of
$9.4 million for 2002.
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 provide benefits 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. The Company recorded an additional minimum liability for the unfunded accumulated benefit obligation of $1.
million, $0.3 million and $0.7 million related to the SERP for 2004, 2003 and 2002, respectively. This resulted in a charge to other
comprehensive income of$I.2 million, $0.2 million and $0.5 million, net of tax, for 2004 2003 and 2002, respectively.
The Company expects that benefit payments under the pension plan and the SERP will total $14.1 million, $14.0 million, $15.
million, $15.5 million and $16.2 million in 2005 2006 2007,2008 and 2009, respectively. For the ensuing five years (2010 through
2014), the Company expects that benefit payments under the pension plan and the SERP will total $102.4 million.
The Company provides certain health care and life insurance benefits for substantially all of its retired employees. The Company
accrues the estimated cost of postretirement benefit obligations during the years that employees provide services. The Company
elected to amortize the transition obligation of$34.5 million over a period of twenty years, beginning in 1993. In 2004, the Company
recognized the effect of an amendment to the cost-sharing policy, which limits the employer portion of the premium for all retirees.
This amendment reduced the accumulated benefit obligation by $4.3 million. The Company expects that benefit payments under the
postretirement benefit plan will be $3.1 million, $3.1 million, $3.1 million, $3.0 million and $3.0 million in 2005, 2006, 2007, 2008
and 2009, respectively. For the ensuing five years (2010 through 2014), the Company expects that benefit payments under the
postretirement benefit plan will total $14.5 million.
The Company uses a December 31 measurement date for its pension and postretirement plans. The following table sets forth the
pension and postretirement plan disclosures as of December 31 , 2004 and 2003 and the components of net periodic benefit costs for
the years ended December 31 2004 2003 and 2002 (dollars in thousands):
Pension Benefits Other Benefits
2004 2003 2004 2003
Change in benefit obligation:
Benefit obligation as of beginning of year $265 790 $238 385 $39 185 $29,062
Service cost 914 806 480 482
Interest cost 406 705 019 477
Plan amendment 263)
Actuarial loss (gain)737 046 (2,464)973
Benefits paid (13 309)(13 226)(3,042)741)
Expenses paid -WID (926)-ill)(6ID
Benefit obligation as of end of year 65. 79Q
Change in plan assets:
Fair value of plan assets as of beginning of year $167 962 $136 125 $14 587 $11 301
Actual return on plan assets 816 33,129 882 282
Employer contributions 000 000 964 785
Benefits paid (12 399)(12 366)524)713)
Expenses paid ----OOn (926)-ill)-1QID
Fair value of plan assets as of end of year 11 67.962
FERC FORM NO.ED. 12-Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Pension Benefits2004 2003
$(99,159) $(97 828)
73,604 71 695058 5 712
~) ~)
(20 996) (22 006)Q.Uill aMill
Funded status
Unrecognized net actuarial loss
Unrecognized prior service cost
Unrecognized net transition obligation/( asset)
Accrued benefit cost
Additional minimum liability
Accrued benefit liability
Accumulated pension benefit obligation
Accumulated postretirement benefit obligation:
For retirees
For fully eligible employees
For other participants
Weighted-average asset allocations as of December Equity securities 63%Debt securities 26%Real estate Other
Target asset allocations as of December 31
Equity securities
Debt securities
Real estate
Other
Weighted Average Assumptions as of December 31
Discount rate for benefit obligation
Discount rate for annual expense
Expected long-term return on plan assets
Rate of compensation increase (1)
Medical cost trend pre-age 65 - initial
Medical cost trend pre-age 65 - ultimate
Ultimate medical cost trend year pre-age 65
Medical cost trend post-age 65 - initial
Medical cost trend post-age 65 - ultimate
Ultimate medical cost trend year post-age 65
54-68%
22-28%
13%
75%
25%
00%
84%
64%
25%
54-68%
22-28%
13%
25%
75%
00%
00%
Other Benefits2004 2003
$(15,006) $(24 598)009 9 455
041
956
809
334
$18,914 $26 073
672 427
$7,282 685
64%59%
36%41%
52-72%
28-48%
75%25%
25%75%
00%00%
00%00%
00%00%
2009 2007
00%00%
00%00%
2008 2007
(1) In 2004, changed to an age-based scale ranging from 2.50 percent to 8.00 percent.
2004 2003 2002 2004 2003 2002
Components of net periodic benefit cost:
Service cost $ 8 914 $ 7,806 $ 6 734 $ 480 $ 482 $ 304
Interest cost 16,406 705 119 019 477 184
Expected return on plan assets (13 436)(10 862)(12 311)106)(842)064)
Transition (asset)/ obligation recognition 086)086) , (1 086)505 979 256
Amortization of prior service cost 654 653 831
Net loss recognition 3.447 896 1.021 245 405
Net periodic benefit cost iW22
Assumed health care 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, 2004 by $2.3 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 obligation as
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2) A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
of December 31 2004 by $2.0 million and the service and interest cost by $0.2 million.
In December 2003, the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (2003 Medicare Act) was signed
into law. The 2003 Medicare Act expanded Medicare to include, for the fust time, coverage for prescription drugs. In May 2004, the
F ASB issued Staff Position No.1 06-
, "
Accounting and Disclosure Requirements Related to the Medicare Prescription Drug,
Improvement and Modernization Act of 2003." The Company implemented the 2003 Medicare Act and the related FASB Staff
Position in 2004, which reduced the accumulated benefit obligation by $2.7 million as of December 31, 2004 and the 2004
postretirement benefit expense by less than $0.1 million.
The Company has a salary deferral 401(k) plan (Employee Investment Plan) that is a defined contribution plan and covers
substantially all employees. Employees can make contributions to their respective accounts in the Employee Investment 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 Employee Investment Plan. Employer matching contributions of $3.9 million, $3.6 million and $3.4
million were expensed in 2004, 2003 and 2002, respectively.
The Company has an Executive Deferral Plan. This plan allows executive officers and other key employees the opportunity to defer
until the earlier of their retirement, termination, disability or death, up to 75 percent of their base salary and/or up to 100 percent of
their incentive cash payments. Deferred compensation funds are held by the Company in a Rabbi Trust. As of December 31 , 2004
and 2003, there were deferred compensation assets of $11.5 million included in other special funds and corresponding deferred
compensation liabilities of $11.5 million included in other deferred credits on the Balance Sheets.
NOTE 8. ACCOUNTING FOR INCOME TAXES
As of December 31, 2004 and 2003, the Company had net regulatory assets of $123.2 million and $131.8 million, respectively, related
to the probable recovery of certain deferred tax liabilities from customers through future rates.
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for
fmancial reporting purposes and the amounts used for income tax purposes and tax credit carryforwards.
The realization of deferred tax assets is dependent upon the ability to generate taxable income in future periods. The Company
evaluated available evidence supporting the realization of its deferred tax assets and determined it is more likely than not that deferred
tax assets will be realized.
NOTE 9. ENERGY PURCHASE CONTRACTS
A vista Corp. has 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. A vista Corp. 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, fuel for generation and other fuel costs, which are included in operation expenses in the
Statements of Income, were $482.2 million, $464.1 million and $382.4 million in 2004 2003 and 2002, respectively.
The following table details Avista Corp.s future contractual commitments for power resources (including transmission contracts) and
natural gas resources (including transportation contracts) (dollars in thousands):
2005
Power resources $142 656
Natural gas resources 127.108
Total ~269.
2006
$92 507
50.073
2007
$95 523
55.457
2008
$95,981
45.173
2009
$96 542
39.808
Thereafter Total
$353 128 $876 337
396.403 714.022
All of the energy purchase contracts were entered into as part of Avista Corp.s 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.
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
In addition, A vista Corp. has operational agreements, settlements and other contractual obligations with respect to its generation,
transmission and distribution facilities. The expenses associated with these agreements are reflected as operation expenses and
maintenance expenses in the Statements of Income. The following table details future contractual commitments with respect to these
agreements (dollars in thousands):
Contractual obligations
Avista Corp. has fixed contracts with certain Public Utility Districts (PUD) to purchase portions of the output of certain generating
facilities. Although A vi~ta Corp. has no investment in the PUD generating facilities, the fIXed contracts obligate A vista Corp. 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 operation expenses
in the Statements of Income. Expenses under these PUD contracts were $7.3 million, $8.5 million and $7.8 million in 2004 2003 and
2002, respectively. Infonnation as of December 31, 2004, pertaining to these PUD contracts is summarized in the following table
(dollars in thousands):
any's Current Spare of
Debt Expira-
Kilowatt Annual Service Bonds tion
utp Qil Costs Costs Outstanqing ate
Chelan County PUD:
Rocky Reach Project 000 848 $990 $ 2 952 2011
Douglas County PUD:
Wells Project 000 079 528 015 2018
Grant County PUD:
Priest Rapids Project 000 868 795 961 2040
Wanapum Project 75.000 056 888 2040
Totals
(1) The annual costs will change in proportion to the percentage of output allocated to Avista Corp. in a particular year. Amounts
represent the operating costs for the year 2004. Debt service costs are included in annual costs.
The estimated aggregate amounts of required minimum payments (A vista Corp.s share of existing debt service costs) under these PUD
contracts are as follows (dollars in thousands):
Minimum payments
2005 2006
$2.957
2007
255
2008
$1JJ 5
2009 Thereafter Total
~6.665
In addition, Avista Corp. will be required to pay its proportionate share of the variable operating expenses of these projects.
IFERC FORM NO.1 (ED. 12-88) Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 10. BONDS AND OTHER LONG-TERM DEBT
The following details the interest rate and maturity dates of bonds and other long-term debt outstanding as of December 31 (dollars in
thousands):
MaturityYear Description2005 Secured Medium-Term Notes2006 Secured Medium-Term Notes
2007 First Mortgage Bonds
2007 Secured Medium-Term Notes (1)2008 Secured Medium-Term Notes (1)2010 Secured Medium-Term Notes (1)
2012 Secured Medium-Term Notes
2013 First Mortgage Bonds2018 Secured Medium-Term Notes2019 First Mortgage Bonds (2)
2023 Secured Medium-Term Notes2028 Secured Medium-Term Notes (1)2032 Pollution Control Bonds (1)
2034 Pollution Control Bonds (1)
Total secured debt
2004 Unsecured Medium-Term Notes
2006 Unsecured Medium-Term Notes
2007 Unsecured Medium-Term Notes (1)
2008 Unsecured Senior Notes2008 Unsecured Medium-Term Notes (1)
2010 Unsecured Medium-Term Notes (1)
2022 Unsecured Medium-Term Notes
2023 Unsecured Medium-Term Notes
2023 Pollution Control Bonds
2028 Unsecured Medium-Term Notes (1)
2032 Pollution Control Bonds (1)
2034 Pollution Control Bonds (1)
Total unsecured debt
Committed line of credit
Preferred stock
Total bonds and other long-term debt
Interest
Rate
6.39%-68%
89%-90%
75%
99%
06%-95%
67%-02%
37%
13%
26%- 7.45%
5.45%
18%-54%
37%
00%
13%
7.42%
14%
99%-94%
75%
06%
02%
15%
99%
00%
37%
00%
13%
2004
$ 29 500
30,000
150,000
850
000
000
000
45,000
500
90,000
500
000
700
17.000
606.050
2003
$ 29 500
000
150,000
000
000
000
000
500
500
343.500
500
000
850
317 683
000
25,000
000
000
100
000
700
17.000
552.833
80.000
31.500
000
000
280 827
000
000
100
314.927
68.000
29.750
(1) In December 2004, the Company issued $172.6 million of non-transferable First Mortgage Bonds (Collateral Bonds) under its
Mortgage and Deed of Trust, dated as of June 1, 1939, as amended and supplemented (Mortgage), in order to provide the benefit
of the lien of the Mortgage to secure its obligations with respect to previously issued and outstanding unsecured debt securities
including $88.9 million of its Medium Term Notes, Series C and the municipal bond insurance policies insuring $83.7 million of
Pollution Control Revenue Bonds issued for the benefit of the Company by the City of Forsyth, Montana. The Collateral Bonds
were issued in order to suspend certain negative covenants, which had limited the Company s ability to issue additional secured
debt.(2) In November 2004, the Company issued $90.0 million of 5.45 percent First Mortgage Bonds due in 2019. The Company used
the proceeds to repay a portion of the borrowings outstanding under its committed line of credit.
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
The following table details future long-term debt maturities, not including the committed line of credit or preferred stock (dollars in
thousands) :
Year
Debt maturities
In September 1999, $83.7 million of Pollution Control Revenue Refunding Bonds (Avista Corporation Colstrip 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. 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 1999 A and 5.
percent for Series 1999B. As described above, in December 2004, the Company secured these obligations through the issuance of
First Mortgage Bonds.
During 2004, the Company repurchased $36.6 million of 9.75 percent Senior Notes scheduled to mature in 2008. In accordance with
regulatory accounting practices, the total net premium on the repurchase of debt of $6.7 million will be amortized over the average
remaining maturity of outstanding debt.
In January and February 2005, the Company repurchased the following debt securities: $5.0 million of Secured Medium-Term Notes
scheduled to mature in 2018; $11.0 million of Secured Medium-Term Notes scheduled to mature in 2023; $5.0 million Unsecured
Medium-Term Notes scheduled to mature in 2022; and $5.0 million of Unsecured Medium-Term Notes scheduled to mature in 2023.
In April 2004, the Company filed an amended registration statement on Form S-3 with the Securities and Exchange Commission,
which would allow for the issuance of up to $349.6 million of securities (either debt or common stock). This filing amended and
combined three previous registration statements filed by the Company. As of December 31, 2004, the Company had remaining
availability of$259.6 million under this registration statement.
Substantially all utility properties owned by the Company are subject to the lien of the Company s various mortgage indentures. The
Mortgage and Deed of Trust securing the Company s First Mortgage Bonds (including Secured Medium-Term Notes) contains
limitations on the amount of First Mortgage Bonds, which may be issued based on, among other things, a 70 percent debt-to-collateral
ratio, and/or retired First Mortgage Bonds, and a 2 to 1 net earnings to First Mortgage Bond interest ratio. As of December 31 2004
the Company could issue $400.0 million of additional First Mortgage Bonds under the Mortgage and Deed of Trust. See Note 12 for
information regarding First Mortgage Bonds issued to secure the Company s obligations under a $350.0 million committed line of
credit.
NOTE 11. AnV ANCES FROM ASSOCIATED COMPANIES
In April 2004, the Company issued Junior Subordinated Debt Securities, with a principal amount of $61.9 million to AVA Capital
Trust III, an affiliated business trust formed by the Company. Concurrently, A VA Capital Trust Dr issued $60.0 million of Preferred
Trust Securities to third parties and $1.9 million of Common Trust Securities to the Company. All of these securities have a fIXed
interest rate of 6.50 percent for five years (through March 31, 2009). Subsequent to the initial five-year fIXed rate period, the securities
will either have a new fixed rate or an adjustable rate. These debt securities may be redeemed by the Company on or after March 31
2009 and will mature on April 1, 2034.
The Company used the proceeds from the Junior Subordinated Debt Securities to redeem $61.9 million of 7.875 percent Junior
Subordinated Deferrable Interest Debentures, Series A, originally issued in 1997 to AvistaCapital I, an affiliated business trust formed
by the Company. A vista Capital I used these proceeds to redeem $60.0 million of Preferred Trust Securities issued to third parties and
$1.9 million of Common Trust Securities issued to the Company.
In 1997, the Company issued Floating Rate Junior Subordinated Deferrable Interest Debentures, Series B, with a principal amount of
$51.5 million to Avista Capital II, an affiliated business trust formed by the Company. Avista Capital II issued $50.0 million of
Preferred Trust Securities with a floating distribution rate of LffiOR plus 0.875 percent, calculated and reset quarterly. The annual
distribution rate paid during 2004 ranged from 1.995 percent to 3.275 percent. As of December 31 , 2004, the annual distribution rate
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
was 3.275 percent. Concurrent with the issuance of the Preferred Trust Securities, Avista Capital II issued $1.5 million of Common
Trust Securities to the Company. These debt securities may be redeemed at the option of Avista Capital II on or after June 1 2007 and
mature on June 1 2037; however, this is limited by an agreement under the Company s 9.75 percent Senior Notes that mature in 2008.
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 with respect to, the
Preferred Trust Securities to the extent that AVA Capital Trust III and A vista Capital II have funds available for such payments from
the respective debt securities. Upon maturity or prior redemption of such debt securities, the Preferred Trust Securities will be
mandatorily redeemed. As discussed in Note 2, FIN 46 results in the Company no longer including these capital trusts in its fmancial
statements as of December 31, 2003 and thereafter.
NOTE 12. COMMITTED LINE OF CREDIT
On December 17, 2004, the Company entered into a five-year committed line of credit with various banks in the amount of $350.
million with an expiration date of December 16, 2009. This committed line of credit replaced a $350.0 million committed line of
credit with a 364-day term that had an expiration date of May 5 2005. The Company can request the issuance of up to $150.0 million
in letters of credit under the committed line of credit. As of December 31, 2004 and 2003, there were $32.8 million and $10.7 million
in letters of credit outstanding, respectively. The committed line of credit is secured by $350.0 million of non-transferable First
Mortgage Bonds of the Company issued to the agent bank. Such First Mortgage Bonds would only become due and payable in the
event, and then only to the extent, that the Company defaults on its obligations under the committed line of credit.
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 A vista Corp. to be greater than 70 percent at the end of any
fiscal quarter. As of December 31, 2004, the Company was in compliance with this covenant with a ratio of 59.9 percent. The
committed line of credit also has a covenant requiring the ratio of "earnings before interest, taxes, depreciation and amortization" to
interest expense" of Avista Corp. for the twelve-month period ending December 31 2004 to be greater than 1.6 to 1. As of December
, 2004, the Company was in compliance with this covenant with a ratio of 2.27 to 1.
Balances and interest rates of bank borrowings under the Company s revolving committed lines of credit were as follows as of and for
the years ended December 31 (dollars in thousands):
Balance outstanding at end of period
Maximum balance outstanding during the period
A verage balance outstanding during the period
Average interest rate during the period
Average interest rate at end of period
2004
$68 000
170 000
858
14%
2003
$80 000
000
034
99%
2002
$30 000
000
027
59%
3.39
NOTE 13. INTEREST RATE SWAP AGREEMENTS
In July, August and December 2004, Avista Corp. entered into three forward-starting interest rate swap agreements, totaling $200.
million, to manage the risk that changes in interest rates may affect the amount of future interest payments. These interest rate swap
agreements relate to the anticipated issuances of debt to fund debt that matures in 2007 and 2008. Under the tenDS of these
agreements, the value of the interest rate swaps are determined based upon A vista Corp. paying a fIXed rate and receiving a variable
rate based on LillOR for a term of seven years beginning in 2007 and a term of ten years beginning in 2008. The interest rate swap
agreements provide for mandatory cash settlement of these contracts in 2008 and 2009. These interest rate swap agreements are
considered hedges against fluctuations in future cash flows associated with changes in interest rates in accordance with SFAS No. 133.
As of December 31, 2004, A vista Corp. had a derivative liability of $6.5 million. An unrealized loss of $4.2 million (net of taxes of
$2.3 million) was recorded in other comprehensive loss for 2004, which is reflected as component of accumulated other
comprehensive loss on the Balance Sheets. The Company may request regulatory accounting orders to defer the impact of unrealized
gains and losses. If such accounting orders were obtained, the Company would record a regulatory asset or liability, which would
eliminate the effect of any unrealized gains and losses on these interest rate swap agreements in other comprehensive income (loss).
regulatory accounting orders are not obtained prior to the mandatory cash settlements in 2008 and 2009, the amount included in
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
accumulated other comprehensive income or loss at the cash settlement date will be reclassified to unamortized debt expense in
accordance with regulatory accounting practices under SFAS No. 71. This gain or loss will be amortized over the remaining life of the
forecasted debt issued.
NOTE 14. LEASES
The Company has multiple lease arrangements involving various assets, with minimum terms ranging from one to forty-five years. The
Company s most significant leased asset is the corporate office building. Certain 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 Company could be required to purchase the leased assets is remote. Rental expense under
operating leases for 2004 2003 and 2002 was $12.0 million, $13.4 million and $18.4 million, respectively.
Future minimum lease payments required under operating leases having initial or remaining noncancelable lease tenDS in excess of one
year as of December 31 2004 were as follows (dollars in thousands):
Year ending December 31:
Minimum payments required
The payments under capital leases are $1.1 million in each of 2005 and 2006, $1.0 million in each of 2007 and 2008, and $0.1 million
in 2009.
Equipment under capital leases totaled $5.3 million and $3.9 million as of December 31 2004 and 2003, respectively. The associated
accumulated depreciation totaled $0.5 million and $0.2 million as of December 31 2004 and 2003, respectively.
NOTE 15. GUARANTEES
The Company has guaranteed the payment of distributions on, and redemption price and liquidation amount with respect to, the
Preferred Trust Securities issued by its affiliates, AVA Capital Trust III and A vista Capital II, to the extent that these entities have
funds available for such payments from the respective debt securities.
Avista Power, LLC (A vista Power), a subsidiary of Avista Capital, through its equity investment in Rathdrum Power LLC, is a 49
percent owner of the Lancaster Project, which commenced commercial operation in September 2001. Commencing with commercial
operations, all of the output from the Lancaster Project is contracted to Avista Energy, a subsidiary of Avista Capital, through 2026
under a power purchase agreement. A vista Corp. has guaranteed the power purchase agreement with respect to the performance of
A vista Energy.
NOTE 16. PREFERRED STOCK-CUMULATIVE (SUBJECT TO MANDATORY REDEMPTION)
In September 2004, the Company made a mandatory redemption of 17 500 shares of preferred stock for $1.75 million. In March 2003
the Company repurchased 17 500 shares of preferred stock for $1.6 million, satisfying its redemption requirement for 2003.
September 2002, the Company made a mandatory redemption of 17,500 shares of preferred stock for $1.75 million. On September 15
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 2005 and 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; however, this right is limited by an agreement under the Company s 9.75 percent Senior Notes that mature in 2008.
Upon involuntary liquidation, all preferred stock will be entitled to $100 per share plus accrued dividends.
As discussed in Note 2, the Company adopted SF AS No. 150 effective July 1, 2003. The adoption of this statement requires the
Company to classify preferred stock subject to mandatory redemption as liabilities and preferred stock dividends as interest expense.
The restatement of prior periods was not pennitted.
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
NOTE 17. FAIR VALUE OF FINANCIAL INSTRUMENTS
The carrying values of cash, special deposits, working funds, temporary cash investments, accounts and notes receivable, accounts
payable, capital leases and the committed line of credit are reasonable estimates of their fair values. Derivative assets and liabilities
are reported at estimated fair value on the Balance Sheets.
The fair value of the Company s secured and unsecured debt as of December 31, 2004 and 2003 was estimated to be $998.7 million, or
108 percent of the carrying value of $921.0 million, and $1 012.7 million, or 112 percent of the carrying value of $896.3 million
respectively. The fair value of the Companys mandatorily redeemable preferred stock as of December 31, 2004 and 2003 was
estimated to be $32.0 million, or 107 percent of the carrying value of $29.8 million, and $29.9 million, or 95 percent of the carrying
value of $31.5 million, respectively. The fair value of the Company s long-term debt to affiliated trusts (included in advances to
associated companies) as of December 31, 2004 and 2003 was estimated to be $108.3 million, or 98 percent of the carrying value of
$110.0 million, and $99.5 million, or 90 percent of the carrying value of $110.0 million, respectively. The carrying value as of
December 31, 2004 and 2003 does not include $3.4 million of debt that is considered common equity by the affiliated trusts. These
estimates were primarily based on available market infonnation.
NOTE 18. 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 benefit of 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 was $0.5 million as of
December 31, 2004. The shares of common stock are allocated to the accounts of participants in the Plan as the note is repaid. During
2004, 2003 and 2002, the cost recorded for the Plan was $6.2 million, $6.9 million and $6.0 million, respectively. Interest on the note
payable to the Company, cash and stock contributions to the Plan and dividends on the shares held by the Trustee was $0.2 million
$1.7 million and less than $0.1 million, respectively during 2004. Interest on the note payable to the Company, cash and stock
contributions to the Plan and dividends on the shares held by the Trustee was $0.3 million, $1.7 million and $0.1 million, respectively
during 2003. Interest on the note payable to the Company, cash and stock contributions to the Plan and dividends on the shares held
by the Trustee was $0.5 million, $1.6 million and $0.1 million, respectively during 2002.
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 approval and 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 beneficial ownership 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 or group) 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.
The Company has a Dividend Reinvestment and Stock Purchase Plan under which the Company s shareholders may automatically
reinvest their dividends and make optional cash payments for the purchase of the Company's common stock at current market value.
From March 2000 through May 2003, the Company issued 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.
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Oat Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
The payment of dividends on common stock is restricted by provisions of certain covenants applicable to preferred stock and
long-term debt contained in the Company s Articles of Incorporation and various mortgage indentures. Covenants under the
Company s 9.75 percent Senior Notes that mature in 2008 limit the Company s ability to increase its common stock cash dividend to
no more than 5 percent over the previous quarter.
NOTE 19. 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):
Numerator:
Income from continuing operations
Loss from discontinued operations
Net income before cumulative effect of accounting change
Cumulative effect of accounting change
Net income
Deduct: Preferred stock dividend requirements
Income available for common stock
Denominator:
Weighted-average number of common shares
outstanding-basic
Effect of dilutive securities:
Restricted stock
Contingent stock
Stock options
Weighted-average number of common shares
outstanding-diluted
Earnings per common share, basic:
Earnings per common share from continuing operations
Loss per common share from discontinued operations
Earnings per common share before cumulative effect
of accounting change
Loss per common share from cumulative effect
of accounting change
Total earnings per common share, basic
Earnings per common share, diluted:
Earnings per common share from continuing operations
Loss per common share from discontinued operations
Earnings per common share before cumulative effect
of accounting change
Loss per common share from cumulative effect
of accounting change
Total earnings per common share, diluted
2004 2003 2002
$35 614 $50 643 $42 174
&1ill
35,614 45,694 455
Ll.J.2.Ql
154 504 307
125 2.402
400 232 823
47.874
$0.
fillil
(0.09)
$MO
$0.
fillil
(0.09)
$0.
Total stock options outstanding that were not included in the calculation of diluted earnings per common share were 730 100
306 200 and 1 445 890 for 2004 2003 and 2002, respectively. These stock options were excluded from the calculation because they
were antidilutive based on the fact that the exercise price of the stock options was higher than the average market price of A vista Corp.
common stock during the respective period.
209 244
277 154
$0.$1.03
!QJ..Ql
(O.Oil
.$.QJ3.$.O...2.Q
$0.$1.02
!QJ..Ql
(O.Oil (0.03)
$0.
IFERC FORM NO.1 (ED. 12-SS) Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 20. STOCK COMPENSATION PLANS
In 1998, the Company adopted and shareholders approved an incentive compensation plan, the Long-Term Incentive Plan (1998
Plan). Under the 1998 Plan, certain key employees, directors and officers of 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 available a maximwn of 2.5 million shares of its common stock for grant under the 1998 Plan. Beginning in
2000, non-employee directors began receiving options under this plan. The Company is requesting shareholder approval of an
additional 1.0 million shares under the 1998 Plan at the May 2005 Annual Meeting of Shareholders.
In 2000, the Company adopted a Non-Officer Employee Long-Term Incentive Plan (2000 Plan), which was not required to be
approved by shareholders. The provisions of the 2000 Plan are essentially the same as those under the 1998 Plan, except for the
exclusion of directors and executive officers of the Company. The Company has available a maximwn of 2.5 million shares of its
common stock for grant under the 2000 Plan.
The Board of Directors has detenninedthat it is no longer in the Company s best interest to issue stock options under the 1998 Plan
and the 2000 Plan. Other forms of compensation are in place including the issuance of performance shares to certain officers and other
key employees.
The Company has accounted for stock based compensation using APB No. 25, which requires the recognition of compensation
expense 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 was no
compensation expense recorded by the Company. Currently, SFAS No. 123 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-pricing model. See Note 1 for disclosure of pro forma net income and
earnings per common share. In December 2004, the FASB issued SFAS No. 123R , which supersedes APB No. 25 and its related
implementation guidance. The statement requires that the compensation cost relating to share-based payment transactions be
recognized in fmancial statements based on the fair value of the equity or liability instruments issued effective beginning in the third
quarter of2005. See Note 2 for further information.
In 2004, the Company granted 152 700 performance shares, all of which are still outstanding as of December 31 , 2004, to certain
officers and other key employees under the 1998 Plan and the 2000 Plan. In 2003, the Company granted 162 600 performance shares
(153 914 outstanding as of December 31, 2004) to certain officers and other key employees under the 1998 Plan and the 2000 Plan.
The performance shares will be payable at the Company s option in either cash or common stock three years from the date of grant.
The amount of cash paid or common stock issued will range from 0 to 150 percent of the performance shares granted depending on the
change in the value of the Company s common stock relative to an external benchmark.
Shares of common stock issued from the exercise of stock options under the 1998 Plan and the 2000 Plan are acquired on the open
market. As of December 31, 2004, there were 1.9 million shares available for future stock 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 31:2004 2003 2002
Nwnber of shares under stock options:
Options outstanding at beginning of year
Options granted
Options exercised
Options canceled
Options outstanding at end of year
481 886 684 350 440 475
000 569,800
(99,138)(37 439)
550 (325.925)
!J 9 77
Page 123.
Options exercisable at end of year
I FERC FORM NO.1 (ED. 12-
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
2004 2003 2002
$12.41 $10.
$13.$11.43
$18.46 $17.$19.
$15.$15.$15.
$16.$17.$18.
$ -
$ 4.$ 3.43
17%25%-4.96%
37.10%47.13%
87%61%
Weighted average exercise price:
Options granted
Options exercised
Options canceled
Options outstanding at end of year
Options exercisable at end of year
Weighted average fair value of options granted during the year
Principal assumptions used in applying the Black-Scholes model:
Risk-free interest rate
Expected life, in years
Expected volatility
Expected dividend yield
Information with respect to options outstanding and options exercisable as of December 31, 2004 was as follows:
Range of
Exercise Prices
$10.17-$11.68
$11.69-$14.
$14.62-$17.53
$17.54-$20.45
$20.46-$23.
$26.30-$28.4 7
Total
Number
ffihares
494 623
616 875
490 600
271 100
432 800
26.200
Options Outstan4Weighted WeightedAverage AverageExercise Remainingprice Lif in ears
$10.26 7.
11.82 6.
17.15 4.
18.73 3.
22.56 5.27.39 5.
$15.58 5.
Options axercisaQJ
Weighted
Average
Exercise
price
$10.
11.
17.
18.
22.
27.39
$16.
Number
ffihares
238,073
450 625
478 100
270 850
432 800
26.200
Non-Employee Director Stock Plan
In 1996, the Company adopted and shareholders approved the Non-Employee Director Stock Plan (1996 Director Plan). Underthe
1996 Director Plan, directors who are not employees of the Company receive two-thirds of their annual retainer in A vista Corp.
common stock. The connnon stock is acquired on the open market. The Company has available a maximum of 150 000 shares of its
common stock under the 1996 Director Plan and there were 65 553 shares available for future compensation to non-employee directors
as of December 31, 2004. In February 2005, the Board of Directors elected to terminate the 1996 Director Plan. With the termination
of the 1996 Director Plan, directors may elect each year to receive their annual retainer in cash, in common stock, or in a combination
of both cash and common stock.
NOTE 21. COMMITMENTS AND CONTINGENCIES
In the course of its business the Company becomes involved in various claims, controversies, disputes and other contingent matters
including the items described in this Note. Some of these claims, controversies, disputes and other contingent matters involve
litigation or other contested proceedings. With respect to these proceedings, the Company intends to vigorously protect and defend its
interests and pursue its rights. However, no assurance can be given as to the ultimate outcome of any particular matter. In addition to
issues specifically identified in this Note and with respect to matters that affect the regulated utility operations, the Company intends to
seek, to the extent appropriate, regulatory approval of recovery of incurred costs through the ratemaking process.
Federal Energy Regulatory Commission Inquiry
On April 19, 2004, the FERC issued an order approving the contested Agreement in Resolution of Section 206 Proceeding (Agreement
in Resolution) reached by Avista Corp., Avista Energy and the FERC's Trial Staff with respect to an investigation into the activities of
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmlssion 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
Avista Corp. and Avista Energy in western energy markets during 2000 and 2001. In the Agreement in Resolution, the FERC Trial
Staff stated that its investigation found: (1) no evidence that any executives or employees of A vista Corp. or A vista Energy knowingly
engaged in or facilitated any improper trading strategy; (2) no evidence that A vista Corp. or A vista Energy engaged in any efforts to
manipulate the western energy markets during 2000 and 2001; and (3) that Avista Corp. and Avista Energy did not withhold relevant
infonnation from the FERC's inquiry into the western energy markets for 2000 and 2001. As part of the Agreement in Resolution
A vista Corp. agreed to improve its system of taping energy trading conversations and its account settlement process. A vista Corp. and
A vista Energy agreed to maintain an annual training program on the applicable FERC Code of Conduct for all employees engaged in
the trading of electric energy and capacity. The Agreement in Resolution provides no remedial measures against Avista Corp. or
Avista Energy and imposes no monetary remedies or penalties, and does not relinquish or modify Avista Energy s or Avista Corp.
market-based rate authority. On May 19, 2004, the City of Tacoma and California Parties (the Office of the Attorney General, the
California Public Utilities Commission (CPUC), and the California Electricity Oversight Board, filing jointly) filed requests for
rehearing with respect to the FERC's April 19, 2004 order. On September 28, 2004, the State of Montana filed a motion to intervene
in these proceedings citing evidence of alleged market manipulation by Avista Corp. and Avista Energy. The FERC's rulings on the
rehearing requests and the State of Montana's motion to intervene are still pending. Based on the FERC's order approving the
Agreement in Resolution, the Company does not expect that this proceeding will have any material effect on its fmancial condition
results of operations or cash flows.
Class Action Securities Litigation
On September 27, 2002, Ronald R. Wambolt filed a class action lawsuit in the United States District Court for the Eastern District of
Washington against A vista Corp., Thomas M. Matthews, the former Chainnan of the Board, President and Chief Executive Officer of
the Company, Gary G. Ely, the current Chainnan of the Board, President and Chief Executive Officer of the Company, and Jon E.
Eliassen, the former Senior Vice President and Chief Financial Officer of the Company. In October and November 2002, Gail West
Michael Atlas and Peter Arnone filed similar class action lawsuits in the same court against the same parties. On February 3, 2003, the
court issued an order consolidating the complaints under the name "In re Avista Corp. Securities Litigation," and on February 7,2003
appointed the lead plaintiff and co-lead counsel. On August 19, 2003, the plaintiffs filed their consolidated amended class action
complaint in the same court against the same parties. In their complaint, the plaintiffs continue to assert violations of the federal
securities laws in connection with alleged misstatements and omissions of material fact pursuant to Sections 10(b) and 20(a) of the
Securities Exchange Act of 1934. The plaintiffs allege that the Company did not have adequate risk management processes
procedures and controls. The plaintiffs further allege that the Company engaged in unlawful energy trading practices and allegedly
manipulated western power markets. The plaintiffs assert that alleged misstatements and omissions regarding these matters were made
in the Company s filings with the Securities and Exchange Commission and other infonnation made publicly available by the
Company, including press releases. The class action complaint asserts claims on behalf of all persons who purchased, converted
exchanged or otherwise acquired the Company s common stock during the period between November 23, 1999 and August 13, 2002.
The Company filed a motion to dismiss this complaint in October 2003 and the plaintiffs filed an answer to this motion in January
2004. Arguments before the Court on the motion were held on March 19, 2004. On April 15, 2004, the Court called for additional
briefmg on what effect, if any, the FERC proceedings (see "Federal Energy Regulatory Commission Inquiry" above) have on this case.
On July 30, 2004, the Court denied the Company s motion to dismiss this complaint, holding, among other things, that the FERC
proceedings may ultimately have some evidentiary value relevant to the disclosure issues raised in this case, but they do not preclude
the resolution of those issues by the Court. In November 2004, the Company filed its answer to the complaint denying the plaintiffs
allegations. Because the resolution of this lawsuit remains uncertain, legal counsel cannot express an opinion on the extent, if any, of
the Company s liability. However, based on infonnation currently known to the Company s management, the Company does not
expect that this lawsuit will have a material adverse effect on its fmancial condition, results of operations or cash flows. It is possible
that a change could occur in the Company s estimates of the probability or amount of a liability being incurred. Such a change, should
it occur, could be significant.
California Refund Proceeding
In July 2001, the FERC initiated a proceeding to determine if refunds should be owed and, if so, the amounts of such refunds for sales
during the period from October 2, 2000 to June 20, 2001 in the California power market. The order provides that any refunds owed
could be offset against unpaid energy debts due to the same party. Interested parties have contested pricing detenninants and other
matters since the proceeding started. The CalISO and the CaIPX prepared revised values for the affected power transactions and they
are preparing additional iterations of revised prices and terms as directed by the FERC. The results of these calculations are likely to
be appealed to the FERC and federal courts. In March 2003, the FERC issued an order that addressed issues related to the California
refund proceedings, setting forth proposed retroactive pricing standards. The CalISO has estimated that it will fInalize the initial
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
calculation of the respective receivable/payable balances by the end of the first quarter of 2005, unless a further extension is granted.
Many of the numerous orders that FERC has issued in the California refund proceedings are now on appeal before the United States
Court of Appeals for the Ninth Circuit. In March 2004, the Ninth Circuit consolidated most of these appeals. The now consolidated
appeals remain in abeyance pursuant to an August 2002 Ninth Circuit order directing the FERC to allow parties to file additional
evidence on market manipulation. Because the resolution of the California refund proceeding remains uncertain, legal counsel cannot
express an opinion on the extent, if any, of the Company s liability. However, based on information currently known to the Company
management, the Company does not expect that the California refund proceeding will have a material adverse effect on its fmancial
condition, results of operations or cash flows. It is possible that a change could occur in the Company s estimates of the probability or
amount of a liability being incurred. Such a change, should it occur, could be significant.
Pacific Northwest Refund Proceeding
In July 2001, the FERC initiated a preliminary evidentiary hearing to develop a factual record as to whether prices for spot market
sales in the Pacific Northwest between December 25, 2000 to June 20, 2001 were just and reasonable. During the hearing, Avista
Corp. and Avista Energy vigorously opposed claims that Pacific Northwest markets were dysfunctional, that rates for spot market sales
were unjust and unreasonable and that the imposition of refunds would be appropriate. In September 2001 , the FERC's Administrative
Law Judge presiding over the evidentiary hearing issued a decision favorable to the Company s position and recommended that the
FERC not order refunds and instead dismiss the entire proceeding. In June 2003, the FERC terminated the Pacific Northwest refund
proceedings, after fmding that the equities do not justify the imposition of refunds. In November 2003, the FERC affinned its order.
Seven petitions for review, including one filed by Puget Sound Energy, Inc. (Puget), are now pending before the United States Court
Appeals for the Ninth Circuit. Opening briefs were filed on January 14 2005. Puget's brief is directed to the procedural flaws in the
underlying docket. Puget argues that because its complaint was withdrawn as a matter of law in July 2001 , the FERC erred in relying
on it to serve as the basis to initiate the preliminary investigation into whether refunds for individually negotiated bilateral transactions
in the Pacific Northwest were appropriate. On February 14, 2005, intervening parties, including Avista Energy and Avista Utilities
filed in support of Puget. Briefing is expected to be completed in the fIrst half of 2005. Because the resolution of the Pacific
Northwest refund proceeding remains uncertain, legal counsel cannot express an opinion on the extent, if any, of the Company
liability. However, based on information currently known to the Company s management, the Company does not expect that the
Pacific Northwest refund proceeding will have a material adverse effect on its fInancial condition, results of operations or cash flows.
It is possible that a change could occur in the Company s estimates of the probability or amount of a liability being incurred. Such a
change, should it occur, could be significant.
California Attorney General Complaint
In March 2002, the Attorney General of the State of California (California AG) filed a complaint with the FERC against certain
specific companies (not including Avista Corp. or its subsidiaries) and "all other public utility sellers in California. The complaint
alleges that sellers with market-based rates have violated their tariffs by not filing with the FERC transaction-specific information
about all of their sales and purchases at market-based rates. As a result, the California AG contends that all past sales should be
subject to refund if found to be above just and reasonable levels. In May 2002, the FERC issued an order denying the claim to issue
refunds. In July 2002, the California AG requested a rehearing on the FERC order, which request was denied in September 2002.
Subsequently, the California AG filed a Petition for Review of the FERC's decision with the United States Court of Appeals for the
Ninth Circuit. In September 2004, the United States Court of Appeals for the Ninth Circuit upheld the FERC's market-based rate
authority, but remanded the case back to the FERC in order to detennine whether transactional reporting under this authority was
adequate, and what remedies would be appropriate for those not in compliance. In October 2004, Avista Energy joined with others in
seeking rehearing of the Court's decision to remand the case back to the FERC for further proceedings. The Ninth Circuit has yet to
rule on the request for rehearing. Based on information currently known to the Company s management, the Company does not expect
that this matter will have a material adverse effect on its financial condition, results of operations or cash flows. It is possible that a
change could occur in the Company s estimates of the probability or amount of a liability being incurred. Such a change, should it
occur, could be significant.
Port of Seattle Complaint
In May 2003, a complaint was originally filed by the Port of Seattle in the United States District Court for the Western District of
Washington against numerous companies, including A vista Corp., A vista Energy and A vista Power (collectively the A vista
defendants), seeking compensatory and treble damages for alleged violations of the Sherman Act and the Racketeer Influenced and
Corrupt Organization Act by transmitting, via wire communications, false information intended to increase the price of power
knowing that others would rely upon such information. The complaint alleged that the defendants and others knowingly devised and
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
attempted to devise a scheme to defraud and to obtain money and property from electricity customers throughout the Western
Electricity Coordinating Council (WECC), by means of false and fraudulent pretenses, representations and promises. The alleged
purpose of the scheme was to artificially increase the price that the defendants received for their electricity and ancillary services, to
receive payments for services they did not provide and to manipulate the price of electricity throughout the WECC. In August 2003
the A vista defendants filed a motion to dismiss this complaint. A transfer order was granted, which moved this case to the United
States District Court for the Southern District of California to consolidate it with other pending actions. Arguments with respect to the
motions to dismiss filed by the Avista defendants and other defendants were heard on March 26 2004. On May 12 2004, the United
States District Court for the Southern District of California granted motions to dismiss filed by the A vista defendants, as well as other
defendants, with respect to this complaint. The Court dismissed the complaint because it determined that it was without jurisdiction to
hear the plaintiffs claims, based on, among other things, the exclusive jurisdiction of the FERC and the filed-rate doctrine. On May
, 2004, the Port of Seattle filed an appeal with the United States Court of Appeals for the Ninth Circuit. Because the resolution of
this lawsuit remains uncertain, legal counsel cannot express an opinion on the extent, if any, of the Company s liability. However
based on information currently known to the Company s management, the Company does not expect that this lawsuit will have a
material adverse effect on its fInancial condition, results of operations or cash flows. It is possible that a change could occur in the
Company s estimates of the probability or amount of a liability being incurred. Such a change, should it occur, could be significant.
Wah Chang Complaint
On May 5, 2004, Wah Chang, a division of TDY Industries, Inc. (a subsidiary of Allegheny Technologies, Inc.), filed a complaint in
the United States District Court for the District of Oregon against numerous companies, including A vista Corp., A vista Energy and
Avista Power. The complaint seeks compensatory and treble damages for alleged violations of the Sherman Act, the Racketeer
Influenced and Corrupt Organization Act, as well as violations of Oregon state law. According to the complaint, from September 1997
to September 2002, the plaintiff purchased electricity from PacifiCorp pursuant to a contract that was indexed to the spot wholesale
market price of electricity. The plaintiff alleges that the defendants, acting in concert among themselves and/or with Enron
Corporation and certain affiliates thereof (collectively, Enron) and others, engaged in a scheme to defraud electricity customers by
transmitting false market information in interstate commerce in order to artificially increase the price of electricity provided by them,
to receive payment for services not provided by them and to otherwise manipulate the market price of electricity, and by executing
wash trades and other fonDS of market manipulation techniques and sham transactions. The plaintiff also alleges that the defendants
acting in concert among themselves and/or with Enron and others, engaged in numerous practices involving the generation, purchase
sale, exchange, scheduling and/or transmission of electricity with the purpose and effect of causing a shortage (or the appearance of a
shortage) in the generation of electricity and congestion (or the appearance of congestion) in the transmission of electricity, with the
ultimate purpose and effect of artificially and illegally fIXing and raising the price of electricity in California and throughout the Pacific
Northwest. As a result of the defendants' alleged conduct, the plaintiff allegedly suffered damages of not less than $30 million through
the payment of higher electricity prices. In September 2004, this case was transferred to the United States District Court for the
Southern District of California for consolidation with other pending actions. In October 2004, the A vista defendants joined with other
defendants in filing a joint motion to dismiss the complaint. In February 2005, the Court dismissed the complaint because it
determined that it was without jurisdiction to hear the plaintiffs complaint, based on, among other things, the exclusive jurisdiction of
the FERC and the filed-rate doctrine. The Court's decision is subject to appeal. Because the resolution of this lawsuit remains
uncertain, legal counsel cannot express an opinion on the extent, if any, of the Company s liability. However, based on information
currently known to the Company s management, the Company does not expect that this lawsuit will have a material adverse effect on
its financial condition, results of operations or cash flows. It is possible that a change could occur in the Company s estimates of the
probability or amount of a liability being incurred. Such a change, should it occur, could be significant.
City of Tacoma Complaint
On June 7, 2004, the City of Tacoma, Department of Public Utilities, Light Division, a Washington municipal corporation (Tacoma
Power), filed a complaint in the United States District Court for the Western District of Washington against over fifty companies,
including A vista Corp., A vista Energy and A vista Power. According to the complaint, Tacoma Power distributes electricity to
customers in Tacoma, and Pierce County, Washington, generates electricity at several facilities in western Washington and purchases
power under supply contracts and in the Northwest spot market. Tacoma Power s complaint seeks compensatory and treble damages
from alleged violations of the Sherman Act. Tacoma Power alleges that the defendants, acting in concert, engaged in a pattern of
activities that had the purpose and effect of creating the impressions that the demand for power was higher, the supply of power was
lower, or both, than was in fact the case. This allegedly resulted in an artificial increase of the prices paid for power sold in California
and elsewhere in the western United States during the period from May 2000 through the end of 2001. Due to the alleged unlawful
conduct of the defendants, Tacoma Power allegedly paid an amount estimated to be $175.0 million in excess of what it would have
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmlssion 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
paid in the absence of such alleged conduct. In September 2004, this case was transferred to the United States District Court for the
Southern District of California for consolidation with other pending actions. In February 2005, the Court granted the defendants
motion to dismiss this complaint for similar reasons to those expressed by the Court in the Wah Chang complaint described above.
The Court's decision is subject to appeal. Because the resolution of this lawsuit remains uncertain, legal counsel cannot express an
opinion on the extent, if any, of the Company s liability. However, based on information currently known to the Company
management, the Company does not expect that this lawsuit will have a material adverse effect on its financial condition, results of
operations or cash flows. It is possible that a change could occur in the Company s estimates of the probability or amount of a liability
being incurred. Such a change, should it occur, could be significant.
Public Utility District No.1 of Snohomish County
On November 5, 2004, Public Utility District No.1 of Snohomish County filed a Petition For a Writ of Certiorari with the United
States Supreme Court, requesting the Court to consider whether the flied rate doctrine applies for market-based rates so as to preempt
state law antitrust and consumer fraud actions based upon alleged fraud and manipulation of electricity markets operated under
market-based rate tariffs. This petition seeks review of the decision of the United States Court of Appeals for the Ninth Circuit on
September 10, 2004, which held that the filed rate doctrine and field and conflict preemptions bar such actions. Seventeen states have
urged the United States Supreme Court to grant the petition. On February 22, 2005, the Court invited the Solicitor General to provide
the Court with the views of the United States. Although, this case does not directly involve A vista Corp. and its subsidiaries, the
outcome could have a bearing on pending litigation and regulatory proceedings affecting A vista Corp. and its subsidiaries discussed
above.
State of Montana Proceedings
On June 30, 2003, the Attorney General of the State of Montana (Montana AG) flied a complaint in the Montana District Court on
behalf of the people of Montana and the Flathead Electric Cooperative, Inc. against numerous companies, including A vista Corp. The
complaint alleges that the companies illegally manipulated western electric and natural gas markets in 2000 and 2001. This case was
subsequently moved to the United States District Court for the District of Montana; however, it has since been remanded back to the
Montana District Court. No further action has been made with respect to this complaint.
The Montana AG also petitioned the Montana Public Service Commission (MPSC) to fme public utilities $1 000 a day for each day it
finds they engaged in alleged "deceptive, fraudulent, anticompetitive or abusive practices" and order refunds when consumers were
forced to pay more than just and reasonable rates. On February 12, 2004, the MPSC issued an order initiating investigation of the
Montana retail electricity market for the purpose of determining whether there is evidence of unlawful manipulation of that market.
The Montana AG has requested specific information from A vista Energy and A vista Corp. regarding their transactions within the State
of Montana during the period from January 1 , 2000 through December 31 , 2001.
Because the resolution of these proceedings remains uncertain, legal counsel cannot express an opinion on the extent, if any, of the
Company s liability. However, based on information currently known to the Company s management, the Company does not expect
that these proceedings will have a material adverse effect on its fInancial condition, results of operations or cash flows. It is possible
that a change could occur in the Company s estimates of the probability or amount of a liability being incurred. Such a change, should
it occur, could be significant.
Montana Public School Trust Fund Lawsuit
In October 2003, a lawsuit was filed by Richard Dolan and Denise Hayman in the United States District Court for the District of
Montana against all private owners of hydroelectric dams in Montana, including A vista Corp. The lawsuit alleges that the
hydroelectric facilities are located on state-owned riverbeds and the owners have never paid compensation to the state s public school
trust fund. The lawsuit requests lease payments dating back to the construction of the respective dams and also requests damages for
trespassing and unjust enrichment. An Amended Complaint adding Great Falls Elementary School District No.1 and Great Falls High
School District lA was filed on January 16, 2004. On February 2, 2004, the Company filed its motion to dismiss this lawsuit;
PacifiCorp and PPL Montana, as the other named defendants also filed a motion to dismiss, or joined therein. On May 10, 2004, the
Montana AG filed a complaint on behalf of the state to join in this lawsuit to allegedly protect and preserve state lands/school trust
lands from use without compensation. On July 19, 2004, the defendants (including Avista Corp.) flied a motion to dismiss the
Montana AG's complaint. On September 29, 2004, the Court granted the motion to dismiss filed with respect to plaintiffs Richard
Dolan, Denise Hayman and the school districts. However, the motion to dismiss the Montana AG's complaint was denied, citing,
among other things, that the FERC does not have exclusive jurisdiction over this matter. On November 12, 2004, the defendants
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent
Avista Corporation
This Report is: Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
(2) A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
(including A vista Corp.) filed a petition for declaratory relief in Montana State Court requesting the resolution of the controversy that
the plaintiffs raised in federal court. On November 24, 2004, the Montana AG ftled an answer, counterclaim and motion for summary
judgment. The defendants have filed responses to the Montana AG's motion for summary judgment. The Montana State Court has not
scheduled a hearing on the motions. Subsequently, in response to the motions of the defendants, the federal magistrate judge on
January 19, 2005, filed reconunendations that the federal court order on the merits be vacated based on lack of jurisdiction of the
Court. Because the resolution of this lawsuit remains uncertain, legal counsel cannot express an opinion on the extent, if any, of the
Company s liability. However, based on infonnation currently known to the Company s management, the Company does not expect
that this lawsuit will have a material adverse effect on its fmancial condition, results of operations or cash flows. It is possible that a
change could occur in the Company s estimates of the probability or amount of a liability being incurred. Such a change, should it
occur, could be significant.
Colstrip Generating Project Complaint
In May 2003, various parties (all of which are residents or businesses of Co Is trip, Montana) filed a consolidated complaint against the
owners of the Colstrip Generating Project (Colstrip) in Montana District Court. Avista Corp. owns a 15 percent interest in Units 3 & 4
of Co Is trip. The plaintiffs allege damages to buildings as a result of rising ground water, as well as damages from contaminated waters
leaking from the lakes and ponds of Colstrip. The plaintiffs are seeking punitive damages, an order by the court to remove the lakes
and ponds and the forfeiture of all profits earned from the generation of Colstrip. The Company intends to work with the other owners
of Colstrip in defense of this complaint. Because the resolution of this lawsuit remains uncertain, legal counsel cannot express an
opinion on the extent, if any, of the Company s liability. However, based on infonnation currently known to the Company
management, the Company does not expect that this lawsuit will have a material adverse effect on its fmancial condition, results of
operations or cash flows. It is possible that a change could occur in the Company s estimates of the probability or amount of a liability
being incurred. Such a change, should it occur, could be significant.
Environmental Protection Agency Administrative Compliance Order
In December 2003, PPL Montana, LLC, as operator of Colstrip, received an Administrative Compliance Order (ACO) from the
Environmental Protection Agency (EP A) pursuant to the Clean Air Act (CAA). The ACO alleges that Colstrip Units 3 & 4 have been
in violation of the CAA permit at Colstrip since 1980. The permit required Colstrip to submit for review and approval by the EPA an
analysis and proposal for reducing emissions of nitrogen oxides to address visibility concerns if, and when, EP A promulgates Best
Available Retrofit Technology requirements for nitrogen oxide emissions. The EP A is asserting that regulations it promulgated in
1980 triggered this requirement. A vista Corp. and PPL Montana, LLC believe that the ACO is unfounded and PPL Montana, LLC is
discussing the matter with the EP A. The ACO does not expressly seek penalties, and it is unclear at this time what, if any, additional
control technology the EP A may consider to be required. Accordingly, the costs to install any additional controls for nitrogen oxides
if required, cannot be estimated at this time. In addition, the Montana Department of Environmental Quality (Montana DEQ) is
questioning whether the permit limits for sulfur dioxide emissions from Colstrip Units 3 & 4 are too high under provisions of the CAA
that limit allowable emissions from sources built after 1978. The owners of Colstrip are engaged in settlement negotiations on these
matters with the EP A, the Montana DEQ and the Northern Cheyenne Tribe.. Because the resolution of this issue remains uncertain
legal counsel cannot express an opinion on the extent, if any, of the Company s liability. However, based on infonnation currently
known to the Company s management, the Company does not expect that this issue will have a material adverse effect on its fmancial
condition, results of operations or cash flows. It is possible that a change could occur in the Company s estimates of the probability or
amount of a liability being incurred. Such a change, should it occur, could be significant.
Colstrip Royalty Claim
The Western Energy Company (WECO) supplies coal to the owners of Colstrip Units 3 & 4 under a Coal Supply Agreement and a
Transportation Agreement. The Minerals Management Service (MMS) of the United States Department of the Interior issued an order
to WECO to pay additional royalties concerning coal delivered to Colstrip Units 3 & 4 via the conveyor belt (approximately 4.46 miles
long) that is subject to reimbursement for certain costs under the Transportation Agreement. The owners of Colstrip Units 3 & 4 take
delivery of the coal at the western end (beginning) of the conveyor belt. The order asserts that additional royalties are owed MMS as a
result of WECO not paying royalties in connection with revenue received by WECO from the owners of Colstrip Units 3 & 4 under the
Transportation Agreement during the period October 1 , 1991 through December 31, 2001. WECO has appealed the order and the
appeal process could take up to five years to resolve. The owners of Colstrip Units 3 & 4 are monitoring the appeal process between
WECO and MMS.
WECO has indicated to the owners of Colstrip Units 3 & 4 that if WECO is unsuccessful in the appeal process, WECO will seek
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
reimbursement of any royalty payments by passing these costs through the Coal Supply Agreement. The owners of Colstrip Units 3 &
4 advised WECO that their position would be that these claims are not allowable costs per the Coal Supply Agreement nor the
Transportation Agreement in the event the owners of Colstrip Units 3 & 4 were invoiced for these claims. Because the resolution of
this issue remains uncertain, legal counsel cannot express an opinion on the extent, ifany, of the Company s liability. However, based
on information currently known to the Company s management, the Company does not expect that this issue will have a material
adverse effect on its fInancial condition, results of operations or cash flows. It is possible that a change could occur in the Company
estimates of the probability or amount of a liability being incurred. Such a change; should it occur, could be significant.
Hamilton Street Bridge Site
A portion of the Hamilton Street Bridge Site in Spokane, Washington (including a 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. In January 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 effective means of halting or controlling future 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.
The DOE, the Company and another PLP, Burlington Northern & Santa Fe Railway Co. (BNSF) signed an Agreed Order in March
2000 that provided for 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 ora 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, and then submitted another draft of the remedial investigation, which was accepted
as fmal 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 receiving input from the Company and the other PLPs, the fmal Cleanup Action Plan (CAP) was issued by the
DOE in August 2001. In September 2001 , the DOE issued an initial draft Consent Decree for the PLPs to review. During the fIrst
quarter of 2002, the Company and BNSF signed a cost sharing agreement. In September 2002, the Company, BNSF and the DOE
finalized the Consent Decree to implement the CAP. The third PLP has indicated it will not sign the Consent Decree. It is currently
estimated that the Company s share of the costs will be less than $1.0 million. The Engineering and Design Report for the CAP was
submitted to the DOE in January 2003 and approved by the DOE in May 2003. Work under the CAP commenced during the second
quarter of2003. In September 2004, a Site Preparation Agreement was reached with the third PLP with respect to the logistics of the
CAP. Under this agreement, the third PLP will have the site preparation completed by mid-2005 and work under the CAP will be
completed by late 2005.
Lake Coeur d'Alene
In July 1998, the United States District Court for the District of Idaho issued its fmding that the Coeur d' Alene Tribe of Idaho (Tribe)
owns, among other things, portions of the bed and banks of Lake Coeur d' Alene (Lake) lying within the current boundaries of the
Coeur d' Alene Reservation. This action had been brought by the United States on behalf of the Tribe against the state of Idaho. The
Company was not a party to this action. The United States District Court decision was affIrmed by the United States Court of Appeals
for the Ninth Circuit. The United States Supreme Court affIrmed this decision in June 2001. This will result in, among other things
the Company being liable to the Tribe for compensation for the use of reservation lands under Section 1 O( e) of the Federal Power Act.
The Company s Post Falls Hydroelectric Generating Station (Post Falls), a facility constructed in 1906 with a present capability of 18
, utilizes a dam on the Spokane River downstream of the Lake which controls the water level in the Lake for portions of the year
(including portions of the lakebed owned by the Tribe). The Company has other hydroelectric facilities on the Spokane River
downstream of Post Falls, but these facilities do not affect the water level in the Lake. The Company and the Tribe are engaged in
discussions with respect to past and future compensation (which may include interest) for use of the portions of the bed and banks of
the Lake, which are owned by the Tribe. If the parties cannot agree on the amount of compensation, the matter could result in
litigation. The Company cannot predict the amount of compensation that it will ultimately payor the terms of such payment.
However, the Company intends to seek recovery of any amounts paid through the rate making process.
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Spokane River Relicensing
The Company operates six hydroelectric plants on the Spokane River, and five of these (Long Lake, Nine Mile, Upper Falls, Monroe
Street and Post Falls) are under one FERC license and referred to herein as the Spokane River Project. The sixth, Little Falls, is
operated under separate Congressional authority and is not licensed by the FERC. The license for the Spokane River Project expires
in August 2007; the Company filed a Notice of Intent to Relicense in July 2002. The formal consultation process involving planning
and information gathering with stakeholder groups has been underway since that time. The Company s goal is to develop with the
stakeholders a comprehensive and cost-effective settlement agreement to be filed as part of the Company s license application to the
FERC in July 2005. The Company provided a Draft License Application for public comment in February 2005. The Company intends
to seek recovery of relicensing costs through the rate making process.
Clark Fork Settlement Agreement
Dissolved atmospheric gas levels exceed state of Idaho and federal water quality standards downstream of the Cabinet Gorge
Hydroelectric Generating Project (Cabinet Gorge) during periods when excess river flows must be diverted over the spillway. Under
the terms of the Clark Fork Settlement Agreement, the Company developed an abatement and mitigation strategy with the other
signatories to the agreement and submitted the Gas Supersaturation Control Program (GSCP) in December 2002 for review and
approval to the Idaho Department of Environmental Quality (DEQ) and the U.S. Fish and Wildlife Service. In February 2004, the
Idaho DEQ and the U.S. Fish and Wildlife Service approved the GSCP. In January 2005 , the FERC issued an order approving the
GSCP. The GSCP provides for the opening and modification of one and, potentially, both of the two existing diversion tunnels built
when Cabinet Gorge was originally constructed. Streamflows would be diverted to the tunnels when these flows are in excess of
turbine capacity. The cost of modifying the fIrst tunnel is currently preliminarily estimated to be $38 million (including AFUDC and
inflation) and would be incurred between 2004 and 2010, with the majority of these costs being incurred in 2007 through 2009. The
second tunnel would be modified only after evaluation of the performance of the fIrst tunnel and such modifications would commence
no later than 10 years following the completion of the fIrst tunnel. It is currently preliminarily estimated that the costs to modify the
second tunnel would be $26 million (including AFUDC and inflation). As part of the GSCP, the Company provides $0.5 million
annually as mitigation for aquatic resources that might be adversely affected by high dissolved gas levels. Mitigation funds will
continue until the modification of the second tunnel commences or if the second tunnel is not modified to an agreed upon point in time
conunensurate with the biological effects of high dissolved gas levels. The Company intends to seek recovery of the costs for the
modification of Cabinet Gorge and the mitigation payments through the rate making process.
The operating license for the Clark Fork Project describes the approach to restore bull trout populations in the project areas. Using the
concept of adaptive management and working closely with the U.S. Fish and Wildlife Service, the Company is evaluating the
feasibility of fish passage. The results of these studies will help the Company and other parties determine the best use of funds toward
continuing fish passage efforts or other fISh population enhancement measures.
Other Contingencies
In the normal course of business, the Company has various other legal claims and 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
condition, results of operations or cash flows. It is possible that a change could occur in the Company s estimates of the probability or
amount of a liability being incurred. Such a change, should it occur, could be significant.
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 Companys policy is to
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 for species offish 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 on the Company.
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. Claims within the Clark Fork River
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FI NANCIAL STATEMENTS (Continued)
basin could potentially adversely affect the energy production of the Company s Cabinet Gorge and Noxon Rapids hydroelectric
facilities. The Company is participating in this extensive adjudication 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 at the Colstrip thennal generating plant
in which the Company maintains an ownership interest. The anticipated share of costs at Colstrip is not expected to have a maj
economic impact on the Company.
As of December 31 , 2004, the Company s collective bargaining agreement with the International Brotherhood of Electrical Workers
represented approximately 50 percent of all A vista Corp. employees. The current agreement with the local union representing the
majority (approximately 90 percent) of the bargaining unit employees expires on March 25, 2005. A local agreement in the South
Lake Tahoe area, which represents 5 employees, also expires on March 25, 2005. Two local agreements in Oregon, which cover
approximately 50 employees, will expire on March 31 2005. Another local agreement in Oregon is not up for negotiations unti12007.
Negotiations are currently ongoing with respect to the labor agreements that expire in March 2005.
NOTE 22. INFORMATION SERVICES CONTRACTS
The Company has infonnation services contracts that expire between 2006 and 2012. Total payments under these contracts were $12.
million, $12.0 million and $9.7 million in 2004, 2003 and 2002, respectively. The majority of these costs are included in
administrative and general expenses in the Statements of Income. Minimum contractual obligations under the Company s infonnation
services contracts are approximately $12.4 million in 2005, $12.1 million in 2006 and $10.8 million per year from 2007 through 2012.
The most significant of these contracts provides for increases due to changes in the cost of living index and further provides flexibility
in the annual obligation from year-to-year subject to a three-year true-up cycle.
NOTE 23. DISPOSITION OF SOUTH LAKE TAHOE PROPERTIES
In July 2004, A vista Corp. reached an agreement to sell its South Lake Tahoe natural gas distribution properties to Southwest Gas
Corporation as part of Avista Corp.' s strategy to focus on its business in the northwestern United States. The agreed upon cash
purchase price for the properties is approximately $15 million, subject to closing adjustments. In February 2005, a CPUC
Administrative Law Judge issued a draft order, subject to conunent, that authorizes the proposed purchase and sale agreement under
the terms of a settlement agreement among the parties to the CPUC proceedings. The agreement is subject to customary closing
conditions, as well as regulatory review and approval by the CPUC. Final approval of the transaction has been placed on the CPUC'
meeting agenda for possible action on March 17, 2005. The Company expects the sale to be completed in the fIrst half of 2005.
As of December 31, 2004, Avista Corp. serviced approximately 18 750 customers (or 6 percent of total natural gas customers) in the
South Lake Tahoe region. Total revenues for 2004 from the South Lake Tahoe region were approximately $20.3 million (or 6 percent
of total natural gas revenues) and approximately 22.1 million therms were delivered (or 4 percent of total therms delivered) to South
Lake Tahoe customers.
NOTE 24. ACQUISITION OF REMAINING INTEREST IN COYOTE SPRINGS 2
In January 2005, Avista Corp. completed the acquisition of Mirant Oregon LLC's 50 percent ownership interest in Coyote Springs 2 at
a price of $62.5 million. Mirant Oregon LLC acquired an indirect 50 percent ownership interest in Coyote Springs 2 from the
Company during construction in 2001.
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 25. SUPPLEMENTAL CASH FLOW INFORMATION
Cash paid for interest
Cash paid for income taxes
2004
$79 380 054
320 684
2003
$84 644 701
475 767
Non-cash fmancing and investing activities:
Tramer of Coyote Springs 2 from subsidiary
Equipment acquired under capital leases
Unfunded accumulated benefit obligation
Intangible asset related to pension plan
Umealized loss on interest rate swap
365 083
(11 022 184)
(653 660)
482 354)
106 766,034
106 109
198 410
(653 659)
Other Cash Flows from Operating Activities:
Loss from IPUC order deferred power costs
Loss from IPUC order utility plant
Increase in special deposits
Change in other current assets
959 115
457 249
(572 613)
228,649)803,240
I FERC FORM NO.1 (ED. 12-88)Page 123.
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/25/2005
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
Year/Period of Report
End of 2004/Q4
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges , report the accounts affected and the related amounts in a footnote.
Line
No.
Item Unrealized Gains and
Losses on Available-
for-Sale Securities
(b)
Minimum Pension
Liability adjustment
(net amount)
(c)
Foreign Currency
Hedges
Other
Adjustments
(a)
1 Balance of Account 219 at Beginning of
Preceding QuarterNear
2 Preceding QuarterNear Reclassification
from Account 219 to Net Income
3 Preceding QuarterNear Changes in Fair
Value
4 Total (lines 2 and 3)
5 Balance of Account 219 at End of
Preceding QuarterNear / Beginning of
6 Current QuarterNear Reclassifications from
Account 219 to Net Income
7 Current QuarterNear Changes in Fair Value
8 Total (lines 6 and 7)
9 Balance of Account 219 at End of Current
QuarterN ear
(d)(e)
18,809,177)
9,454,088
454,088
355,089)
589,299)
589,299)
16,944,388)
FERC FORM NO.1 (NEW 06-02)Page 122a
Name of Respondent This ~ort Is: Date of Report Year/Period of Report(1) ~ An Original (Mo, Da, Yr) End of 2004/04Avista Corporation (2) A Resubmission 04/25/2005
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
Other Cash Flow
Line Hedges
No.Interest Rate Swaps
(f)
213,530)
213,530)
213,530)
Other Cash Flow
Hedges
(Specify)
Totals for each
category of items
recorded in
Account 219
(h)
( 18,809,177)
(g)
9,454,088
454,088
355,089)
( 11,802 829)
( 11,802 829)
( 21 157,918)
FERC FORM NO.1 (NEW 06-02)Page 122b
Net Income (Carried
Forward from
Page 117, Line 72)
(i)
Total
Comprehensive
Income
----
r------' -.
- u
---~-
r----
--_
_d_U
1---- ---
---
1--'
----------
1 - .,
---- .
53,958 340
23,351,031
Name of Respondent
A vista Corporation
Year/Period of Report
End of 2004/Q4
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
SUMMA Y OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in
column (f) common function.
(a)
Total Company for the
Current Year/Quarter Ended
(b)
Electric
(c)
Line
No.
Classification
1 Utility Plant
In Service
3 Plant in Service (Classified)
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (3 thru 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12 Acquisition Adjustments
13 Total Utility Plant (8 thru 12)
14 Accum Prov for Depr, Amort, & Depl
15 Net Utility Plant (13 less 14)
16 Detail of Accum Prov for Depr, Amort & Depl
17 In Service:
18 Depreciation
19 Amort & Depl of Producing Nat Gas LandlLand Right
20 Amort of Underground Storage Land/Land Rights
21 Amort of Other Utility Plant
22 Total In Service (18 thru 21)
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
33 Total Accum Prov (equals 14) (22,26,30,31,32)
599,493,023
270,937
032,356,785
604 763,960 032 356,785
49,895,113
26,580,073
681 239,146
928,445,545
752,793,601
38,456,293
070,813,078
692,153,884
378,659,194
("....................,................-.............................................,.........,............, ," '.. ': '
899,493,717 681,488,277
l'-
:""':::':"":"":~'~"'::::.:""'
i' '
"""'""".: "' ': :, ,""" ",
11,304,781
910,798,498
10,665,607
692,153,884
1""'-""""""""""""""""
""""""""""""""""'" ...,. ".""""""""""""" "',
r-..-"'--~-
~--""'~~'----:~ ----_...__....~_...~---_..._, .
n.""..
, ..,....""...:......-...............................
647,047
928,445,545 692,153,884
FERC FORM NO.1 (ED. 12-89)Page 200
Name of Respondent
Avista Corporation
This ~rt Is: Date of Report
(1) An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Other (Specify) Other (Specify) Other (Specify)
Year/Period of Report
End of 2004/04
Gas Common
503,773,459
365,491
63,362,779
905,446
505,138,950 67,268,225
620 016
26,580,073
537,339,039
212,782,212
324 556,827
818,804
087 029
23,509,449
49,577,580
"""""""""""""""""""""""""""""""""""""..........,.........,....."."".,.,..........",.........."......,.....,..,...,....,.....".....,..,...................."..,.,....,...,...........,.....,..,......,..,.........,.,..,......,...,."..,......,.........,..,...,.....,..............................,,."..,..".."."..,...........".."......"..,.,....,.,.....,........."..""""""""""""""""""""""""""""""",""',""""""'""""""""",""""""'."""""", " ", ,
194,495 991 23,509,449
639,174
195,135 165 23,509,449
"""""""""""'.""""""""""""""'-"""'"""""""""""""""""""""""",."............,..,....,.......,.,.."...."....,..""'."'.""""""""""""". ".............-.........,.....,.............-...,....................."...,....,......,..,..',..'...,.. ,....",...................-............-.....-........,.......,....-,..,..,............,.........,...,... ..,.....................-.....,......,...........""................,...........,..-....,.,.."....,... ', ,.. """ ..,, ,.. ......." "'..", ," .. ,"'" "" "", "" ,.. " " " ,.. ",..." ,.. '.. '.. ,,....", ' .. ,'--'-~'---'-"---- -"""'....--..- ""-'--"~-"-'-' -
,..,-..... n._........ '-""-"'
-'--"'-'---""'-~--'-"'------ ~"""""""-""""'-"""""-""-------"-"-"'-"'- ""--"-~'-' --_._.._._-_.~..._.,. '
17,647 047
212,782,212
,.....................................,.........................,....,..,......................................,............................................,..,..............,.....................,........,.......... ......,..........,.............,...................................................,............................ ........,...........,...........-.......................................,...............................
i "
.. '' '
23,509,449
FERC FORM NO.1 (ED. 12-89)Page 201
Line
No.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
ELECTRIL 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 Unclassified; 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. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and
reductions in column (e) adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
6. 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)
....lne Account Balance Additions
No.Beginning of Year
(a)(b)(c)
1. INTANGIBLE PLANT
(301) Organization 14,698 698
(302) Franchises and Consents 15,084,274 174,858
(303) Miscellaneous Intangible Plant 385,848 413,169
TOTAL Intangible Plant (Enter Total of lines 2,3, and 4)26,484,820 573,329
2. PRODUCTION PLANT
A. Steam Production Plant
(310) Land and Land Rights 245,216
(311) Structures and Improvements 124,264 999 345,992
(312) Boiler Plant Equipment 158,965,284 311 043
(313) Engines and Engine-Driven Generators
(314) Turbogenerator Units 45,892,386 343,524
(315) Accessory Electric Equipment 23,742,519 314 732
(316) Misc. Power Plant Equipment 15,209,672 44,460
(317) Asset Retirement Costs for Steam Production 114 206
TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)371,434 282 359,751
B. Nuclear Production Plant
(320) Land and Land Rights
(321) Structures and Improvements
(322) Reactor Plant Equipment
(323) Turbogenerator Units
(324) Accessory Electric Equipment
(325) Misc. Power Plant Equipment
(326) Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
C. Hydraulic Production Plant
(330) Land and Land Rights 53,317,245 446,675
(331) Structures and Improvements 36,277,984 844,118
(332) Reservoirs, Dams, and Waterways 98,454,035 940,264
(333) Water Wheels, Turbines, and Generators 954,788 080,974
(334) Accessory Electric Equipment 26,626,811 415,870
(335) Misc. Power PLant Equipment 133,150 187
(336) Roads, Railroads, and Bridges 991,393 169
(337) Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)317,755,406 11,788,257
D. Other Production Plant
(340) Land and Land Rights 762,631
(341) Structures and Improvements 144,465 139,448
(342) Fuel Holders, Products, and Accessories 956,940 39,839
(343) Prime Movers 21,828,291 28,341
(344) Generators 108,793,767 108,596
(345) Accessory Electric Equipment 050,755 14,216
(346) Misc. Power Plant Equipment 901,011 322
FERC FORM NO.1 (REV. 12"()3)Page 204
Name of Respondent This (!Jort Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) . D A Resubmission 04/25/2005
ELECTRIC PLANT IN SERVICE (Account 101,102 103 and 106) (Continued)
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 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.
7. 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.
8. 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.
9. 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 joumal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date
Retirements Adjustments Transfers Balance at Line
(d)(e)(f)
End rJ)Year No.
15,259,132
20,488 11,778,529
20,488 037 661
-4,367 240,849
014 15,571 124,561,406
235,169 159,041,158
042,382 45,193,528
20,844 036,407
245 252 887
114 206
333,654 19,938 371,440,441
34,045 53,729,875
50,947 071 155
790 102,391,509
924,314 100,111,448
90,734 26,951 947
185,337
999,562
068,785 34,045 328,440,833
820 758,811
283,913
13,917 101
21,856,632
108,902,363
036,539
903,333
FERC FORM NO.1 (REV. 12-03)Page 205
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
ELECTRIC PLANT IN SERVICE (Account 101,102 103 and 106) (Continued)
ILine Account B~lance Additions
No.Beginning of Year
(c)(a)(b)
(347) Asset Retirement Costs for Other Production
TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)163,437,860 224,652
TOTAL Prod. Plant (Enter Total of lines 16,25,35, and 45)852,627,548 16,372,660
3. TRANSMISSION PLANT
(350) Land and Land Rights 12~567,198 261
(352) Structures and Improvements 037 089 891 081
(353) Station Equipment 121,611,288 14,498,327
(354) Towers and Fixtures 17,067,563 676
(355) Poles and Fixtures 75,846,585 064,350
(356) Overhead Conductors and Devices 64,992,153 677,827
(357) Underground Conduit 561,148
(358) Underground Conductors and Devices 317,533 377 .
(359) Roads and Trails 826,844
(359.1) Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)304 827,401 34,136,899
4. DISTRIBUTION PLANT
(360) Land and Land Rights 841 090 50,195
(361) Structures and Improvements 10,125,884 117,185
(362) Station Equipment 68,474,553 525,744
(363) Storage Battery Equipment
(364) Poles, Towers, and Fixtures 155,174,194 890,135
(365) Overhead Conductors and Devices 105,326,965 635,485
(366) Underground Conduit 48,946,733 672,901
(367) Underground Conductors and Devices 80,647 470 436,938
(368) Line Transformers 120,817 037 413,008
(369) Services 949,921 391 ,356
(370) Meters 229,309 989,566
(371) Installations on Customer Premises
(372) Leased Property on Customer Premises
(373) Street Lighting and Signal Systems 20,521 010 396,797
(374) Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)724 054,166 38,519,310
5. GENERAL PLANT
(389) Land and Land Rights 124,681
(390) Structures and Improvements 969,585 678
(391) Office Fumiture and Equipment 146,403 039
(392) Transportation Equipment 936,007 251,361
(393) Stores Equipment 99,196 000
(394) Tools, Shop and Garage Equipment 751,526 45,494
(395) Laboratory Equipment 912,406 43,804
(396) Power Operated Equipment 890,032 428,212
(397) Communication Equipment 19,351 926 981,015
(398) Miscellaneous Equipment 738
SUBTOTAL (Enter Total of lines 77 thru 86)183,500 752 525
(399) Other Tangible Property
(399.1) Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87, 88 and 89)183,500 752,525
TOTAL (Accounts 101 and 106)960 177,435 92,354,723
(102) Electric Plant Purchased (See Instr. 8)
(Less) (102) Electric Plant Sold (See Instr. 8)
(103) Experimental Plant Unclassified
TOTAL Electric Plant in Service (Enter Total of lines 91 thru 94)960,177,435 354,723
FERC FORM NO.1 (REV. 12-Q3)Page 206
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106) (Continued)
Retirements Adjustments Transfers Balance at Line
(d)(e)(f)
End ~J)Year No.
820 163,658,692
5,402 439 57,803 863 539,966
12,570,459
916 10,923,254
672,150 345,452 135,782 917
069,239
485,314 89,425,621
493,775 224 68,173,981
561,148
317,910
826,844
656,155 343,228 337 651,373
034 892 319
10,243,069
171,161 10,025 839,161
146 301 7,407 161,910,621
127,427 848 108,829,175
43,999 54,575,635
375 862 607 86,696 939
752 143 31,561 125,446,341
78,561 90,262,716
368,406 850,469
64,238 853,569
128,098 -45 364 760,400,014
124,681
973,263
144,364
80,799 106,569
100,196
28,191 768,829
915 946,295
961,246 356,998
105,596 15,735 243,080
730
185,755 15,735 53,766,005
185,755 15,735 53,766,005
392,935 255,796 042 395,019
10,392 935 255,796 042,395 019
FERC FORM NO.1 (REV. 12-Q3)Page 207
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
CONSTRUCTION WORK IN PROGRESS - - ELE( TRIC (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)
STATE OF WASHINGTON
Post Street 115 Substation 2,457,619
Beacon-Rathdrum 230KV Line 332 249
Beacon Storage Yard-Build Containment Area 292,706
Hydro Relicensing Costs-Spokane River Project 744,036
Kettle Falls Capital Project 119,968
Huntwood Industries Line Extension 163,753
Test and Treat Replacement 198,580
Spokane Downtown Network 145,162
Upper Falls Control Work 180,833
West of Hatwai Telecommunication 382,775
Dry Creek-Lolo 230 Kv line 463,018
Reconductor East Valley Area 112,421
Benewah-Shawnee 230kv line 212,822
Boulder Construction 4,486,394
Scada II Add supv 139,234
Hallet & White Substation 193,176
Reconductor Metro-Post st Feeder tie 152,129
Deaconess Medical Center Project 264,414
Minor Projects (54) under $100,000 745,360
STATE OF IDAHO
Adelphia Make Ready Moscow 115,044
Dry Creek Switching Station 872,065
Ramsey 115kv Switching Station 111 964
Beacon-Rathdrum 050,752
Cabinet Gorge Unit #4 Turbine 127,399
Pleasantview 243 reconductor project 122,810
Clark Fork Settlement Agreement 837,561
Benewah-Shawnee 230kv 556,301
RAS installation for Cabinet Gorge 107,770
West of Hatwai telecommunication 579,168
Holbrook Upgrade Feeder 241,064
Minor Projects (56) under $100,000 946,240
STATE OF MONTANA
Noxon Rapids Capital Projects Upgrades 623,727
Clark Fork Settlement Agreement 202,278
Minor Projects (6) under $100,000 29,179
STATE OF OREGON
CS2 Spare Transformer 010,747
TOTAL 38,456,293
FERC FORM NO.1 (ED. 12-87)Page 216
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (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)
COMMON WA&ID
Minor Projects (10) under $100,000 135,575
TOTAL 456,293
FERC FORM NO.1 (ED. 12-87)Page 216.
Name of Respondent
A vista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmission 04/25/2005
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.
Year/Period of Report
End of 2004/04
No.(a)
1 Balance Beginning of Year
2 Depreciation Provisions for Year, Charged to
3 (403) Depreciation Expense
4 (403.1) Depreciation Expense for Asset
Retirement Costs
5 (413) Exp. of Elec. PIt. Leas. to Others
6 Transportation Expenses-Clearing
7 Other Clearing Accounts
8 Other Accounts (Specify, details in footnote):
644 621,400 644 621 400
10 TOTAL Deprec. Prov for Year (Enter Total of
lines 3 thru 9)
11 Net Charges for Plant Retired:
12 Book Cost of Plant Retired
13 Cost of Removal
46,727,951 727,951
~~~. ", ' ,' " . .. . '. ,," " . ,
i '
' .. . .' ,. , '., ', '
10,a7~,44"
1 ,421,944
913,715
880,676
10,372,447
1 ,421,944
913,715
880,676
14 Salvage (Credit)
15 TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 12 thru 14)
16 Other Debit or Cr. Items (Describe, details in
footnote ):
18 Book Cost or Asset Retirement Costs Retired
980,398
19 Balance End of Year (Enter Totals of lines 1,
10, 15, 16, and 18)
681,488,277 681 488,277
20 Steam Production
21 Nuclear Production
Section B. Balances at End of Year According to Functional Classification
202 093,155 202 093,155
22 Hydraulic Production-Conventional
23 Hydraulic Production-Pumped Storage
24 Other Production
25 Transmission
69,726,715 69,726,715
26 Distribution
27 General
901,274
120,927,355
234 722,215
32,117,563
681 488,277
901,274
120,927,355
234,722 215
117,563
681 488,27728 TOTAL (Enter Total of lines 20 thru 27)
FERC FORM NO.1 (REV. 12-03)Page 219
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.
1. Report below investments in Accounts 123., 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.
ILlne Descnption of Investment Date Acquired Date Of Amount or Investment at
No.(a)(b)l~rity
Beginning of Year
(d)
Avista Capital - Common Stock 1997 184,251,609
Avista Capital - Equity in Earnings 652,879
Dividends from Subsidiary (Avista Capital)
ITotal Cost of Account 123.1 $TOTAL 255,904,488
FERC FORM NO.1 (ED. 12-89)Page 224
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
INVESTMENTS 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 (t) 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 (t).
8. Report on Line 42, column (a) the TOTAL cost of Account 123.
Equity In -S-ubsidiary Revenues for Year Amount of Investment at Gain or Loss from Investment LineEarnin
~~)
of Year
(t)
End fJ)vear DiSP~fd of No.
184,251 609
381,428 75,034,306
2,499,315 499,315
381,428 2,499,315 256,786,600 42 I
FERC FORM NO.1 (ED. 12-89)Page 225
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2004/04(2) 0 A Resubmission 04/25/2005 End of
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)
Fuel Stock (Account 151)395,349 049,604 (1)
Fuel Stock Expenses Undistributed (Account 152)
Residuals and Extracted Products (Account 153)
Plant Materials and Operating Supplies (Account 154)
Assigned to - Construction (Estimated)309,870 549 896 (1)
,..
Assigned to - Operations and Maintenance
Production Plant (Estimated)201,762 306,934 (1),
Transmission Plant (Estimated)171 256 (1)
Distribution Plant (Estimated)190,993 (1),163,574
Assigned to - Other (provide details in footnote)843,705 815,688 U),
(~)
TOTAL Account 154 (Enter Total of lines 5 thru10)522,082 867 767
Merchandise (Account 155)
Other Materials and Supplies (Account 156)
Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Uti I)
Stores Expense Undistributed (Account 163)-496,415 610
TOTAL Materials and Supplies (Per Balance Sheet)11,421,016 13,854 761
FERC FORM NO.1 (ED. 12-96)Page 227
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
OTHER REGULATORY ASSETS (Account 182.
1. Report below the particulars (details) called for conc~rning other regulatory assets, including rate order docket number, if applicable.
2. Minor items (5% of the Balance in Account 182.3 at end of period, or amounts less than $50,000 which ever is less), may be grouped
by classes.
3. For Regulatory Assets being amortized, show period of amortization.
Line Description and Purpose of Balance at Debits CREDITS Balance at end of
No.Other Regulatory Assets Beginning of Written Off Dunng Wnnen Off Dunng Current QuarterN ear
Current the QuarterNear the Period
QuarterN ear Account Charged Amount
(a)(b)(c)(d)(e)(f)
FAS 106 - Accounting for Post Retirement 254,768 926.472,752 782,016
Benefits, other than Pensions (182.30)
182.30 Amort period 1996-2012
FAS 109 - Acctng for Income Taxes Util Prop 132,097,287 283.17,630,630 123.466,657
(182.31 & 182.32)
WA ERM Deferral Balance (182.35)Power Supp 99,774,940 655,027 186.102,429,967
WA Amortization (182.36)974,754 557.307,296 667.458
182.36 Amort period 2004-2006
Hamilton Street Bridge - WA (182.39,028)125,676 407.125,676
Hamilton Street Bridge -10 (182.39 038)105,300 407.105,300
BPA RES Exchange (182.45, 028)195,192 254.195,192
BPA RES Exchange AIR (182.45,098)679,445 254.679,445
BPA RES Exchange -Int Rec (182.46,028)30,267 419.30,267
BPA RES Exchange -Int Rec (182.46, 038)278 419.078 200
FAS 143-ARO Reg Asset (182.76)436,329)549,979 230.113,650
Oregon DSM Long-Term Reg Asset (182.80)632,736)various 208,065 -840,801
Workers Comp (182.83)688,889 671,996 242.360,885
TOTAL 239,863,731 877,002 11,758,701 231,982,032
FERC FORM NO.1/3-Q (REV. 02..Q4)Page 232
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
MISCELLANEOUS DEFFERED DEBITS (Account 186)
1. Report below the particulars (details) called for conc~rning 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 ~ccount Amount End of YearChar~ed(a)(b)(c)(e)(f)
Regulatory Deferrals - W A
Colstrip Common Fac.571 320 539,679 406 110,999
W A Accrued Power Def 139,007 139,007
WA Deferred Power Costs 791,372 013,674 10,777 698
WA ERM YTD Company Band 000,000 000,000
W A ERM YTD Contra Account 000,000 000,000
Regulatory Deferrals -
ID Deferred New Generation 736,944 184,236 552,708
Colstrip Common Fac.211 544 144 098 406 355,642
Idaho Accrued PCA Def 596,258 596 258
ID Deferred Power 338 083 850,010 var.86,188,093
ID Accumulated Surcharge Am 53,649,481 557 23,040,185 689,666
CS2 Levelized Retum 161,747 161,747
Payroll Accrual 909,178 var.919,898 989,280
Payroll Loading Clearing 677,798 677,798
PPP Surcharge 454,349 454,349
Misc Error Suspense 353,016 var.328 028 988
WPI-ID Terminated Elec Pur.391,997 555 391,997
Unamortized AIR Sale 241 146 144,336 96,810
Intangible Pension Asset 712,151 228.653,660 058,491
Nez Perce Settlement 207,659 557 214 202 445
Centralia Mine Env Balance 572,324 021 578,345
DES Contract Amortization 25,372 556 25,372
Metro-Sunset 115KV TE 114 581 159,108 273,689
CS2 Purchase 101 095 101,095
UPRR Permit Conv 331 370 258 331,628
Ortho Business Activity 136 054 137,719 665
Canadian GST Tax 13,117 039,727 var.052,844
Nez Perce Forest
Nez Perce Permit Conversion 38,983 14,503 53,486
Electric Network
Misc Work Orders C::$50,OOO 278,541 101 353 379,894
Subsidiary Billings 894,860 441,254 var.336,114
Misc. Work in Progress
Deferred Kegulatory Gomm.
Expenses (See pages 350 - 351)
TOTAL 083,253 51,242,169
FERC FORM NO.1 (ED. 12-94)Page 233
Name of Respondent This
f!prt
Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/Q4(2) 0 A Resubmission 04/25/2005
MISCELLANEOUS DEFFERED DEBITS (Account 186)
1. Report below the particulars (details) called for conc~rning 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 byclasses.
Line Description of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year ~ccount~Amount End of YearChar~ed(a)(b)(c)(e)(f)
Conservation
Enhanced Low Income Wzn 600 600
Oregon Gas Comm Consvt 177 675 184,707 032
Oregon Shower Head 107 134 777 908 174 911
Oregon Common Gas Eft 163 978 590 188,568
WPNG HE Wtr Htrs-Oregon 286 496 837 276,659
WPNG HE Furnaces 028 309 298 337 326,646
WPNG CA RES UI-066 724 var.658
WPNG OR Res Low 1 171 746 173,105 908 344,851
Regulatory-Sched 67 197 350 908 33,066 164,284
Reg-Water Heat Conv 033 287 908 152,358 880,929
Reg-SpacelWater Con 061 613 908 704 560 357 053
Reg-Elec Commllnd 663 417 908 116,375 547,042
Reg-Gas Wzn Res 032 724 908 153,145 879,579
Reg-UI EleclGas 348,471 908 49,738 298 733
Reg-Elec Manuf Home 284,794 908 48,984 235,810
Reg-Comm/lnd Gas 116 220 908 19,599 96,621
Reg-Gas Res Appl Ef 1,402,436 908 208 179 194,257
Reg-Gas Res Showerhead 564 908 047 27,517
Reg Elect Res Wzn 234 908 643 41,591
Reg UI Elec Wzn 841 908 099 742
Reg Elec Res Shwr 802 908 20,802
Reg CII Elec Fuel 195,213 908 34,221 160,992
Reg Gas A.E. Wtr 111 154 908 74,130 024
Reg Low Income Gas Wzn 337 567 908 56,634 280,933
Care - California 55,207 940 733
Consv. & Renewable Disco 199 787 336,332 536,119
Sand point DSR - PPL 740,353 908 113,387 626,966
Gas Plant
Hamilton Street Bridge Site 693 var.53,693
Electric Plant
Post Falls No Channel Study
Port Of Seattle 46,507 46,243 92,750
Easy Pay Billing CS 137 889 357 50,532
Lake CDA Issues 603 105 262,408 865,513
Shareholder Lawsuit 2002 211 186 755 069 966,255
Misc. Work in Progress
I Deferred Regulatory comm.
Expenses (See pages 350 - 351)
TOTAL 86,083,253 242 169
FERC FORM NO.1 (ED. 12-94)Page 233.
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmisslon 04/25/2005
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.
Year/Period of Report
End of 2004/04
No.
Electric
escnption an
(a)
11,330,752 11,818,604
Other
TOTAL Electric (Enter Total of lines 2 thru 7)
Gas
11,330,752 818,604
,"""""""""""""
,"""""""""'.."""V"""""""
,"""""',,""""""',""""""""""""""""""""""""""""""""""""""""""""',"""""""""""""": '. ", '" '.. ' , ,, ," '.. "'" ", '"
832,996 580,092
Other
TOTAL Gas (Enter Total of lines 10 thru 15
Other
TOTAL (Acct 190) (Total of lines 8, 16 and 17)
832 996
724 630
34,222,386
580,092
654,161
50,892 673
Notes
FERC FORM NO.1 (ED. 12-88)Page 234
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
CAPITAL STOCKS (Account 201 and 204)
1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separateseries 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 (Le., 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)
Account 201 - Common Stock Issued
No Par Value 200,000,000
TOTAL COM 200,000,000
Account 204 - Preferred Stock Issued 10,000,000
Cumulative
TOTAL PRE 10,000,000
FERC FORM NO.1 (ED. 12-91)Page 250
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
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 AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No.for amounts held by respondent)
ares Ampunt ares ~pst Sh~res Amount(e)(f)
(g)
(h)(i)
48,471,511 629 055,981
48,471,511 629 055,981
FERC FORM NO.1 (ED. 12-88)Page 251
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) DA Resubmission 04/25/2005
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 l,;lass ana ::senes of ::stoCK tSalance at Ena ot Year
No.(a)(b)
Common Stock - Public Issue 822 732
Shares issued under provisions of Respondant's Dividend Reinvestment and Stock Purchase Plan 442,145
Shares issued under provisions of Respondant's Employee Stock Purchase Plan 839
Common Stock - 401 k 215,137
Common Stock - Periodic Offering Program (POP)599,768
$6.95 Preferred Stock, Series K 334,005
Common Stock Split 187,872
22 TOTAL 10,676,498
FERC FORM NO.1 (ED. 12-87)Page 254b
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/Q4(2) n A Resubmission 04/25/2005
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.
3. 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 Premium or Discount
(a)(b)(c)
1 Acet. 221 - Bonds:
Secured Medium Term Notes $1,062 550,000 873,850,000 937 218
(Premium)50,220
Pollution Control Revenue Bonds:
6% Series due 2023 100,000 345,385
Colstrip 1999A due 2032 66,700,000 182,462
(Premium)334 000
Colstrip 1999B due 2034 000,000 565,288
(Premium)340,000
SUBTOTAL 961 650,000 10,306,133
Acct. 222 - Reacquired Bonds
Acet. 223 - Advances from Associated Companies-A. Advantage $800k; A. Energy $600k 1,400,000
Long Term Debt to Affiliated Trusts-AVA Capital Trust III 61,856,000 518,278
Long Term Debt to Affiliated Trusts-Avista Capital I 51,547,000 633,783
Acet. 224 - Other Long-term Debt
Series K Preferred Stock 35,000,000 089,391
Notes Payable - Banks (local) $350,000,000 578 000
Commercial Paper
Unsecured Senior Notes 400 000,000 128,000
(Discount)716,000
Medium Term Notes $1 000,000,000 683,000,000 071,295
(Premium)70,000
Long Term Curent
Notes Payable to Various Parties
TOTAL 194,453,000 40,970,880
FERC FORM NO.1 (ED. 12-96)Page 256
Name of Respondent This (!Jort Is:Date of RelJort Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04
(2) D A Resubmission 04/25/2005
LONG-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 ulJ(s~n~In LineNominal Date Date of (Total amount outstan ing without Interest for Year No.of Issue Maturity Date From Date To reduction for amounts held by Amount
(d)(e)(f)
(g)
reSP?~dent)(i)
522 350,000 25,034,806
12/18/1984 12/01/2014 12/18/1984 12/01/2023 100,000 246,000
9/01/1999 10/01/2032 9/01/1999 10/01/2032 66,700 000 335,000
9/01/1999 3/01/2034 9/01/1999 3/01/2034 17,000,000 871,250
610,150,000 29,487,056
400,000
4/5/2004 4/1/2034 4/30/2004 3/31/2034 61,856,000 565,447
06/03/1997 06/01/2037 06/30/1997 5/31/2037 51,547,000 156,745
9/15/1992 9/15/2007 9/15/1992 9/15/2007 29,750,000 158,844
12/17/2004 12/16/2009 12/13/2004 12/16/2009 68,000,000 100,138
4/03/2001 6/01/2008 4/03/2001 6/01/2008 280,827 068 29,218,173
30,000,000 10,511,208
133,530,068 79,197,611
FERC FORM NO.1 (ED. 12-96)Page 257
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report Year/Period of Report(1) ~ An Original (Mo, Da, Yr) End of 2004/04(2) 0 A Resubmission 04/25/2005
RECONCILIATION OF REP( RTED NET INCOME WITH TAXABLI INCOME FOR FEDERAL INCOME TAXES
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 retum 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 retum. 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 ~arocula~(ue~lIs)No. (a)
1 Netlncome for the Year (Page 117)
4 Taxable Income Not Reported on Books
9 Deductions Recorded on Books Not Deducted for Retum
11 Federal Income Tax
12 Deferred Income Tax
13 Investment Tax Credit
14 Income Recorded on Books Not Included in Retum
16 Equity in Sub Eamings (income) / Loss
19 Deductions on Return Not Charged Against Book Income
27 Federal Tax Net Income
28 Show Computation of Tax:
29 63,798,573 x .35 = 22,329,501
30 Settlement of prior year tax retums and adjustment of tax reserves
31 affecting deferred taxes
32 Settlement of prior year tax returns and adjustment of tax reserves
33 affecting current taxes
35 Tax
Amount
(b).. " q5,16~;,
:&p(!)'
775,591
73,032,236
443,955
11,686,245
-49,308
26,298,516
381,428
161 094
798,573
329,501
522 764
362,782
443,955
FERC FORM NO.1 (ED. 12-96)Page 261
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TAXES ACCRUED, PREPAID AND CHARGED 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.
L..lne Kind of Tax BALANCE AT BEGINNING OF YEAR c1~xes d
~~~
Adjust-argeNo.(See instruction 5). axes Accru~~prepal~ I axes
~~g ~?g
ments(Account 236)(Include In Account 165)(a)(b)(c)(d)(e)(f)
1 FEDERAL:
Income Tax (1989-1996)587,439 587 439
3 Income Tax (1998)912 912
Income Tax (1999)890 973,468 953,578
5 Income Tax (2000)120 811 120,811
Income Tax (2001)53,215,684 290,816 53,506,500
7 Income Tax (2002)49,041,157 253,144 -47 788,014
8 Income Tax (2003)664,448 10,051,662 000,000 716,110
9 Income Tax (2004)20,701,721 079,974 082,044
Unemployment Ins 2003
FICA (2003)601 601
FICA (2004)813,066 813,066
Retained Earnings-ESOP 147 005 147,005
Retained Earnings-ESOP -419,065 419,065
Retained Earnings-ESOP 141 026 141,026
Retained 139,205 139,205
Retained 221,742 221 742
Retained 395,319 068 043
Total Federal 430 847 523,245 919,572 096,486
STATE OF WASHINGTON:
Property Tax (2000 & Prior)466 176 96,474 562 650
Property Tax (2001) 614 305 259 362,872
Property Tax (2002)143 282 425
Property Tax (2003)948,000 935,655 008,694
Property Tax (2004)10,319,313 313
Excise Tax (2001)329,416 329,416
Excise Tax (2002)645 877 400,680 097 172
Excise Tax (2003)171,529 424 485 693,186 097 172
Excise Tax (2004)17,141,427 14,968,502
Gas Surcharge 697 49,114 29,043
Motor Vehicle (2004)807 807
Total Washington 12,496 830 26,866,252 26,703 545 201,203
STATE OF IDAHO:
Income Tax (1997-2000)981,138
Income Tax (2001)085,967
Income Tax (2002)749,501 593,571
Income Tax (2003)277,503 269,842
Income Tax (2004)752,406 318,000 515 383
TOTAL 241,055 84,514,505 76,881,762 560,368
FERC FORM NO.1 (ED. 12-96)Page 262
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
TAXES ACCRUED, 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.
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.Acco~nt 236)(Inct. in Account 165)(Account 408.1, 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
290,816
253,144
223,675 827,987
460,297 10,113,885 10,587,836
601
813,066
1,463,362 395,319
923,659 890,210 633,035
723 250
364,409 59,151
127 845
651 672,210 263,445
10,319,000 047,310 272 002
349,255 19,839
50,614 400,680
69,869 494,355
172,926 11,747,417 394 010
13,373 49,114
807
12,458,336 18,840,514 025,738
981 138
085,967
343,072
547,345
80,977 292 643 459,763
313,430 55,029,969 29,528 594
FERC FORM NO.1 (ED. 12-96)Page 263
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TAXES ACCRUED, PREPAID AND CHARGED 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 theactual, 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.
Lome Kind of Tax BALANCE AT BEGINNING OF YEAR Ch~xes d
~~~
Adjust-argeNo.(See instruction 5),axes Accru~~prepatd Taxes ~"a~g
~~~g
ments(Account 236)(Include In Account 165)(a)(b)(c)(d)(e)(f)
2 Property Tax (2000 & Prior)251,556 129,180 122,377
3 Property Tax (2001)106 786 106,739
4 Property Tax (2002)067 848 781
5 Property Tax (2003)703 492 701 088
6 Property Tax (2004)397 952 707 555
7 Excise Tax (2000)056 057
8 Excise Tax (2001)54,473 36,092 18,381
9 Excise Tax (2002)751 751
Excise Tax (2003)863 875 140,428 131,441
Excise Tax (2004)655 401 009
Motor Vehicle Ins. (2004)744 744
Irrigation Credits (2002)730 311
Irrigation Credits (2003)160
KWH Tax (2003)66,004 104 -44 900
KWH Tax (2004)280 457 302,477 900
Franchise Tax (2002)82,585 82,585
Franchise Tax (2003)730,394 691 460 692,408
Franchise Tax (2004)072,235 125,248 549,245
Totalldaho 013 757 600,716 168,182 149
STATE OF MONTANA:
Income Tax (1996-2000)615,757
Income Tax (2001)186,912
Income Tax (2002)69,988
Income Tax (2003)316
Income Tax (2004)410,403 239,000
Property Tax (1999)086 086
Property Tax (2000)-46,114 35,270
Property Tax (2001)1,454 165,534
Property Tax (2002)514 -41,356
Property Tax (2003)064 468 528 064,424
Property Tax (2004)858 000 432,987
Unemployment Ins (2004)
KWH Tax (2003)235,173 235,204
KWH Tax (2004)011,003 829,590
Motor Vehicle (2004)869 869
Consumer Council Tax 1,452 400 954
Public Commission Tax
Total Montana 757 100 294 243 812 055 95,994
TOTAL 241,055 84,514 505 76,881,762 560,368
FERC FORM NO.1 (ED. 12-96)Page 262.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TAXES ACCRUED, 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.pertaining to electric operations. Report in column (I) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments andamounts 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 Ket.Other No.ACCO
~sJ 236)
, (Incl. in Account 165)(Account 408., 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
18,062 111,118
-435 106,350
143 706
404
690,396 591,451 806,501
057
33,676 416
751
334 210
737 815 840
744
12,041
160
22,881 280,457
268,657
397,741 972,155 100,080
527,438 193,301 407,416
615,757
186,912
69,988
316
171,403 390,603 19,800
81,384
166,988
35,843
572 528
3,425 014 864,817 817
181,383 011,003
869
994 400
335,283 276,391 17,852
11,313,430 55,029,969 29,528,594
FERC FORM NO.1 (ED. 12-96)Page 263.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmisslon 04/25/2005
TAXES ACCRUED, PREPAID AND CHARGED 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 theactual, 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.
,-Ine Kind of Tax BALANCE AT BEGINNING OF YEAR
C~xes d ~~cf Adjust-argeNo.(See instruction 5)
"'(
axes Accru~9 prepaid 1 axes ~nng
~~?g
ments(Account 236)(Include an Account 165)ear(a)(b)(c)(d)(e)(f)
2 STATE OF OREGON:
3 Income Tax (1999 & Older)214 635 578
4 Income Tax (2000)158,916
5 Income Tax (2001)854 485 740
6 Income Tax (2002)216,117 131,680
7 Income Tax (2003)20,153 137 989 72,851
8 Income Tax (2004)171 001 85,000 59,006
9 Property Tax (1999-2000)55,143 55,144
Property Tax (2001)20,499 20,499
Proprty Tax (2002)60,055 055
Property Tax (2003)254 350 1 ,428,762 15,588
Property Tax (2004)697 517 1 ,277 044
Motor Vehicle (2004)
Busn Energy Tax Credit -414,235
-,-
16,786
Busn Energy Tax Credit 244
Busn Energy Tax Credit 55,790
Busn Energy Tax Credit 885 851
Busn Energy Tax Credit -44 059
Franchise Tax (2002)115,964 115,964
Franchise Tax (2003)214,906 597 121 382,216
Franchise Tax (2004)329,162 028,445 507 402
Total Oregon 270 471 583,124 717 363 85,014
STATE OF CALIFORNIA:
Income Tax (1996-2000)158,423
Income Tax (2001)142,429
Income Tax 2002 26,863
Income Tax 2003 058
Income Tax 2004 34,200 59,983 15,158
Property Tax (1999)128 479 128,479
Property Tax (2000-2001)452 906 358
Property Tax (2002)350 354
Property Tax (2003)265 270
Property Tax (2004)60,766 112,064
Excise Tax (1999-2000)163
Excise Tax (2001)
Excise Tax (2004)343
Franchise Tax (2002)557 747 557 747
Franchise Tax (2003)60,847 336,922 557 747
TOTAL 241 ,055 84,514,505 881 762 560,368
FERC FORM NO.1 (ED. 12-96)Page 262.
Name of Respondent This (!Jort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
TAXES ACCRUED, 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.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 Re!.Other No.Acco~nt 236)(Incl. in Account 165)(Account 408.1, 409.(Account 409.Earnings (Account 439)(h)(i)(k)(I)
215,213
158,916
853,745 740
347,797
85,291
995 21,740 149,261
190,000 835,496 593,266
579,527 321 637,195
-431,020
34,244
55,790
966
-44,059
793,315 329,162
-489,724 917 557 709,625
158,423
142,429
26,863
17,058
-40,941 34,200
906
354
270
51,297 60,766
163
343 343
159,977
11,313,430 55,029,969 29,528,594
FERC FORM NO.1 (ED. 12-96)Page 263.
Name ot'Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TAXES ACCRUED, PREPAID AND CHARGED 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 ~~xes ~~cf Adjust-C argedNo.(See instruction 5)1axes Accru~~~repai~ Taxes
'1~g
~~~g
ments(Account 236)(Include In Account 165)(a)(b)(c)(d)(e)(f)
1 Franchise Tax (2004)406,036 720
California PUC Tax 137
California Use Tax 309 241
Total Califomia 596,751 549,664 509,930 138,279
STATE OF ARIZONA:
7 Income Tax (2001)127 700 650
Total Arizona 127 700 650
COUNTY & MUNICIPAL
Occupation 192 123 091,937 16,051 010 216 527
Forrest Fire Protection
Greenacres Irrigation
City of Spokane PBIA 858 612
WA Dept of Natural
Spokane Utility Tax 205 767
Columbia Irrigation 136
Misc.104 408 736
Total County 087,062 097 961 16,051,765 216,527
TOTAL 241,055 514 505 76,881,762 560,368
FERC FORM NO.1 (ED. 12-96)Page 262.
Name of Respondent This (!Jort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
TAXES ACCRUED, 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 adjustmentsby 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.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 AcJustments to Ke!.Other No.Acco
~8J 236)
(Inc!. in Account 165)(Account 408.1, 409.(Account 409.Eamlngs (Account 439)(h)(i)(k)(I)
405,316 406,036
137
068 309
498,205 309 548,355
179 700
179 700
016,522 891,757 200,179
1,470
972 767
136
105,144 18,930 19,666
916,730 910,687 187 273
313,430 55,029,969 528,594
FERC FORM NO.1 (ED. 12-96)Page 263.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
ACCUMULA ED DEFERRED INVESTMENT TAX ~REDITS (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 Deferred for Year Allocations to
No.SUbd
lx~sions
of Year Current Year's Income Adjustments(c) (d) (e) (f) 1 Electric Utility
34%
510%
8 TOTAL
9 Other (List separately
and show 3%, 4%, 7%,
10% and TOTAL)
Gas Propertry (10%)620,268 1411.30S
TOTAL PROPERTY 620,268 49,30E
- -
, 28
FERC FORM NO.1 (ED. 12-89)Page 266
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
ACCUMULATED Dt:FERRED INVESTMENT TAX CRED TS (Account 255) (continued)
Balance at End Avera~e period ADJUSTMENT EXPLANATION Lineof Year of AI ocation No.to Income
570,960
570,960
FERC FORM NO.1 (ED. 12-89)Page 267
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
OTHER DEFFERED CREDITS (Account 253)
1. Report below the particulars (details) called for conceming C?ther 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 Balance at
No.Deferred Credits Beginning of Year Contra Amount Credits End of Year
(b)Account
(f)(a)(c)(d)(e)
Uneamed Interest - Customer
wiring & conversions 253.352 419 352 664 664
Deferred Revenue Prepayment -51,546 456 372 42,174
Pacific Walla Walla/Enterprise
Amort = 19 yrs 253.
CIT Oper Lease 253.09, 9/2006 108,011 931 39,277 68,734
BPA C&RD Receipts 253.65,880 various 850 427 950 460,980
Trust Fund - Centralia 253.893,089 287 621 896,423
Rathdrum Refund 253.543,976 33,822 510,154
Amort =25 years, through 1/2020
Supplemental Executive 13,201,395 903 761 145,634 15,443,268
Retirement Plan 253.
Gain on Sale and leaseback 091 648 261,456 830,192
of Building (Amortization period
is 25 years) 253.85 & 253.
iD Clark Fork Relicensing 253.-417 543 516,424 513,261 -420,706
Deferred Camp. 253.90,206 789 366,951 286,412 126,250
FAS5 Mark to Market 253.261,406 21,688,590 16,427,184
Amort Unbilled Revenue Add-ons 14,918,048 079 331 161 283
253.
TOTAL 34,008,549 39,775,190 38,888,057 33,121,416,
FERC FORM NO.1 (ED. 12-94)Page 269
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ACCUMULATED DEFFERED INCOME TAXES - OTHER 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.
Year/Period of Report
End of 2004/04
Line
No.
Account
CHANGES DURING YEAR
Balance at
Beginning of Year Amounts Debited
to Account 410.
(c)
Amounts Credited
to Account 411.
(d)(a)(b)
1 Account 282
2 Electric
3 Gas
4 General Common
"""""""""""""""""""""""""""""""""""""""""""""""""""""""""'....""" """""""-"""""""""""""""""""""""""""""""""""""""""""'-.....,.........., """"",""""""""""""""""""""""'""""""""""""""""""""""""",, .. , '" "'.., "" '" ..", ....,"" ..' "" '.. ' .. ,..
198 857,057
47,903,080
15,865,985
262 626,122
395,174
18,624,230
103,878
874,409
26,602,5175 TOTAL (Enter Total of lines 2 thru 4)
6 Non-operating
9 TOTAL Account 282 (Enter Total of lines 5 thru
10 Classification of TOTAL
11 Federal Income Tax
265,021 296 602 517
""""""""""""""""""""""""""""""""""""""",.,...........................,.............-. ..............",."...,."..,..,....,................."...,..,...........,...........-""""""""""""..........." """""""""""""""""""""""""""""""""""""""""""..,........."".. '" ,,..' ,, '. ', "'.. ".....'.....,
257 655,753
7 ,365,543
25,720,325
882 19212 State Income Tax
13 Local Income Tax
NOTES
FERC FORM NO.1 (ED. 12-96)Page 274
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
3. Use footnotes as required.
Year/Period of Report
End of 2004/04
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.to Account 411.
ADJ USTMENTS
-""""""""""""""""'.."-""""""""""""""""""""'..,.""................,..............,.....",., """"""""""""""""""""""""""" ...,..,....,..,...."....,.............',.....,......,....."..,.......,",...,..,........,..,....."......"...,.,..."...,."..,...............,...,......,..........."..,......,.
.......n...."....."""",
"'.
..mnn"....nnnm...nn-""""".....mm. 1
, ..' ." ,, ", ' ,, "., .. "'..
(h)
Credits
Account
Debited
(i)
Amount
(j)
Balance at
End of Year
Line
No.
Debits
(e)(f)
Account
Credited
(g)
Amount
(k)
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 275
Name of Respondent
A vista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ACCUMULATED DEFFERED INCOME TAXES - OTHER (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.
Year/Period of Report
End of 2004/04
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
1 Account 283
2 Electric
Electric 117,437,849 55,256,109
9 TOTAL Electric (Total of lines 3 thru 8)
10 Gas
11 Gas 3,490,222 2,484,383
17 TOTAL Gas (Total of lines 11 thru 16)
18 Other
19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)
20 Classification of TOTAL
490,222
127 365,050
248,293,121
2,484,383
49,003,485
768,241
21 Federal Income Tax
22 State Income Tax
23 Local Income Tax
NOTES
FERC FORM NO.1 (ED. 12-96)Page 276
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ACCUMULATED DEFERRED INCOME TAXES - OTHER (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.
Year/Period of Report
End of 2004/04
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 41 0.to Account 411.
(e)
ADJUSTMENTS
Balance at
End of Year
(k)
2,425,292 182.899,835 63,707,197
2,425,292 899,835 63,707 197
499 016,104
41,499
466,791 244,746
10,144 581
016,104
164 656,998
234 380,299
182.
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 277
Line
No.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/Q4(2) DA Resubmission 04/25/2005
OTHER REGULATORY LIABILITIES (Account 254)
1. Report below the particulars (details) called for conc~rning other regulatory liabilities, including rate order docket number, ifapplicable.
2. Minor items (5% of the Balance in Account 254 at end of period, or amounts less than $50,000 which ever is less), may be grouped
by classes.
3. For Regulatory Liabilities being amortized, show period of amortization.
Balance at Begining DEBITS Balance at EndLineDescription and Purpose of of Current of CurrentNo.Other Regulatory Liabilities
QuarterlY ear Account Amount Credits QuarterlY earCredited
(a)(b)(c)(d)(e)(f)
Centralia Sale 254.11. 028 & 038 674,973 407.163,222 237,252 749.003
FAS109-Acctg for Income Taxes 254.334,020 190.26,556 307,464
Nez Perce - Regulatory Liability 254.880,436 186.80.557.22,008 858,428
BPA Residential Exchange 254.45. 028 407.566,823 808,024 241,201
BPA Residential Exchange 254.45. 038 16,333 407.274,436 977,788 719.685
BPA Residential Exchange 254.45. 098 679,445 182.679,445
BPA Residential Exchange 254.46. 028 431.554 554
Mark to Mid FAS133 - Reg Liab 254.442,499 176.74.245.325,341,924 348.720,526 26.821,101
TOTAL 13.027,706 340,074 414 361.747,144 34.700,436
FERC FORM NO. 1/3-Q (REV 02-04)Page 278
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC OPERATING REVENUES (Account 400)
1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (f), and (g). Unbilled revenues and MWH
related to unbilled revenues need not be reported separately as required in the annual version of these pages.
2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
3. 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.
4. If increases or decreases from previous period (columns (c),(e), and (g)), are not derived from previously reported figures, explain any inconsistencies in a footnote.
Year/Period of Report
End of 2004/04
Line
No.
(a)
Operating Revenues Year
to Date Quarterly/Annual
(b)
Operating Revenues
Previous year (no Quarterly)
(c)
Title of Account
1 Sales of Electricity
(440) Residential Sales
(442) Commercial and Industrial Sales
4 Small (or Comm.) (See Instr. 4)
5 Large (or Ind.) (See Instr. 4)
(444) Public Street and Highway Lighting
7 (445) Other Sales to Public Authorities
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales
10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale
12 TOTAL Sales of Electricity
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provo for Refunds
201 774,791
90,287,659
846,748
201 339,021
78,276,186
769,419
864,472
507,291 964
89,993,250
597,285,214
864,929
490 032 903
652 692
564 685,595
597 285,214 564 685,595
15 Other Operating Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Property
20 (455) Interdepartmental Rents
21 (456) Other Electric Revenues
26 TOTAL Other Operating Revenues
27 TOTAL Electric Operating Revenues
",,' , " """"",..,...,...
"" 0
" "~.. .""",..,......":...."...",.. ..",;j"..,
483,332
360,216
344,525
523,157
453,494
259,685
79,201 226 189,519
389,299
679,674 513
425,855
652 111,450
FERC FORM NO.1 (ED. 12-96)Page 300
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report
(1 ) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC OPERATING REVENUES (Account 400)
5. Commercial and industrial Sales, Account 442, may be classified according to the basis of classification (Small 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.
6. See pages 108-109, Important Changes During Period, for important new territory added and important rate increase or decreases.
7. For Lines 2,and 6, see Page 304 for amounts relating to unbilled revenue by accounts.
8. Include unmetered sales. Provide details of such Sales in a footnote.
Year/Period of Report
End of 2004/Q4
MEGAWATT HOURS SOLD
Year to Date Quarterly/Annual Amount Previous year (no Quarterly)(d) (e)
AVG.NO. CUSTOMERS PER MONTH Line
Current Year (no Quarterly) Previous Year (no Quarterly) No.(f)
(g)
918,600
076,133
25,307
919,430
785,093
25,281
36,728
1,416
418
36,279
414
422
13,503 13,503
376 616 041,166 327 049 321 678
232,653 075,245
10,609,269 10,116,411 327,092 321,725
10,609,269 10,116,411 327 092 321,725
Line 12, column (b) includes $
Line 12, column (d) includes
651,237
27,043
of unbilled revenues.
MWH relating to unbilled revenues
FERCFORM NO.1 (ED. 12-96)Page 301
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
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 percustomer, 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 Numcer ana Ime or Kate scneaUie Mvvn i)OIO Kevenue I-\verage Numcer ISvvn or ?ales ~W~~olderNo.(a)(b)(c)of C~~\omers Per 1~stomer
(f)
1 RESIDENTIAL SALES (440)239,191 194,216,010 216,859 11,100 0600
1 Residential Service
3 2 Residential Service
4 3 Residential Service
5 12 Res. & Farm Gen. Service 440 913,801 10,046 320 0919
6 1 ~ MOPS II Residential
1 22 Res. & Farm Lg. Gen. Service 59,413 345,666 849,614 0563
8 30 Pumping-Special
9 32 Res. & Farm Pumping Service 10,093 618,193 1,441 915 0613
48 Res. & Farm Area Lighting 198 893,591 1719
49 Area Lighting-High-Press.219 60,626 2113
56 Centralia Refund
95 Wind Power 124 612
12 Residential Service
13 Residential Service
14 Residential Service
16 Residential Service
11 Residential Service
58A Tax Adjustment 369
58 Tax Adjustment 351,833
SubTotal 361,680 209,612 636 288,422 616 0622
Residential-Unbilled 601 94,342 0038
Total Residential Sales 343,013 209,518 294 288,422 591 0621
COMMERCIAL SALES (442)
2 General Service
3 General Service
11 General Service 560,255 036,105 31,049 18,044 0851
13 MOPS II Commercial
16 MOPS II Commercial
19 Contract-General Service
21 Large General Service 951 051 126,238 239 198 406,640 0641
25 Extra Lg. Gen. Service 331 314 063,269 30,119,455 0424
28 Contract-Extra Large Serv 594 23,683 594,000 0399
31 Pumping Service 010 189,410 869 82,865 0582
41 Area Lighting-Sod. Vap 185 090,400 1518
49 Area Lighting-High-Press.141 362 831 1690
56 Centralia Refune
95 Wind Power 11,831
14 Large General Service
TOTAL Billed 636,31~595,633 911 321 09~32,51 f 056
Total Unbilled Rev.(See Instr. 6)04~651,231 0611
TOTAL 10,609 26~591,285,214 321 092 32,43E 056:3
FERC FORM NO.1 (ED. 12-95)Page 304
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
SALES OF ELECTRICITY BY RATE SC HEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh percustomer, 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," Page300-301. 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.
I LIne Numoer ana IlIIe or Kate scneaule Mvvn ~ola Kevenue Average Numoer ~vvn or ?ales ~w~~e lderNo.(a)(b)(c)of cu(~\omers Per ~~stomer
(f)
1 75 Large General Service
2 76 Large General Service
3 77 General Service
4 58A Tax Adjustment 27,533
5 58 Tax Adjustment 706,235
6 SubTotal 924 562 200,701,136 728 79,628 0686
7 Commercial-Unbilled 962 073,655 1801
8 Total Commercial 918,600 201,774 791 36,728 79,465 0691
INDUSTRIAL SALES (442)
2 General Service
3 General Service
8 Lg Gen Time of Use
11 General Service 734 511,184 250 22,936 0891
16 MOPS II Industrial
21 Large General Service 206,367 12,938,634 213 968,859 0627
25 Extra Lg. Gen. Service 763,732 70,877,327 76,684,000 0402
28 Contract - Extra Large Service 195,131 87,000 2429
29 Contract Lg. Gen. Service 147 16,147 000
30 Pumping Service - Special 042 099 705 551 050 0499
31 Pumping Service 54,790 312 91~730 75,055 0605
32 Pumping Svc Res & Firm 398 204 614 158 21,506 0602
47 Area Lighting-Sod. Vap.255 33,123 1299
49 Area Lighting - High-Press 991 1567
56 Centralia Refund.
72 General Service
73 General Service
74 Large General Service
75 Large General Service
76 Pumping Service
77 General Service
58A Tax Adjustment 757
58 Tax Adjustment 444 869
SubTotal 072,603 89,624,740 416 1,463,703 0432
Industrial-Un billed 530 662 919 1878
Total Industrial 076,133 90,287 659 416 1,466,196 0435
STRE~T AND HWY LIGHTING (444)
6 Mercury Vapor St. Ltg.
7 HP Sodium Vap. St. Ltg
TOTAL Billed 10,636,31~595,633,977 327 09~51 f 056C
Total Unbilled Rev.(See Instr. 6)O4~651,237 0611
TOTAL 10,609,269 597 285,214 327 09~43!:0563
FERC FORM NO.1 (ED. 12-95)Page 304.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
SALES OF ELECTRICITY BY RATE SLHEDULES
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 un billed revenue as of end of year for each applicable revenue account subheading.
Line NumDer ana Iltle or Kate scneaUie MWn ~ola Kevenue Average NumDer ISwn- or ~ales ~WR~olderNo.(a)(b)(c)of cu(~)omers Per ?~stomer
(f)
1 11 General Service 166 15,077 640 0908
2 41 Co-Owned St. Lt. Service 316 948 18,588 1517
3 42 Co-Owned St. Lt. Service
High-Press. Sod. Vap.18,454 193,957 302 61,106 2273
5 43 Cust-Owned St. Lt. Energy
and Maint. Service 520 34,000 0812
7 44 Cust-Owned St. Lt. Energy
and Maint. Svce - High-Pres 797 86,789 26,567 1089
Sodium Vapor
45 Cust. Owned St. Lt. Energy Svc 595 116,818 199;615 0450
46 Cust. Owned St. Lt. Energy Svc 915 203,113 100,517 0697
56 Centralia Refund
58 Tax Adjustment 168,521
SubTotal 25,311 837,743 418 60,553 1911
Street & Hwy Lighting-Unbilled 005 2513
Total Street & Hwy Lighting 25,307 846,748 418 60,543 1915
OTHER SALES TO PUBLIC
(445)
None
INTERDEPARTMENTAL SALES 13,503 864,472 207,738 0640
58 Tax Adjustment
Total Interdepartmental 13,503 864,472 207,738 0640
SALES FOR RESALE (447)
61 Sales to Other Utilities (NDA)232,653 89,993,250 51,922,163 0403
Total Sales for Resale 232 653 89,993,250 51,922,163 0403
TOTAL Billed 10,636,31~595,633,977 327 09~51 f 056C
Total Unbilled Rev.(See Instr. 6)04~651,237 0611
TOTAL 10,609,269 597,285,214 327 092 32,43E 0563
FERC FORM NO.1 (ED. 12-95)Page 304.
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., 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 ( Le., 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 (Le., thesupplier 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., 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.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly iIIing Avera AveracationTariff Number Demand (MW)Monthly NC Demam Monthly CP emand
(a)(b)(c)(d)(e)(f)
American Electric Power WSPP
BP Energy Company WSPP
Arizona Public Service WSPP
Benton County Public Utility District WSPP
Black Hills Power, Inc.WSPP
Bonneville Power Administration WSPP
Burbank, City of WSPP
Calpine Corporation WSPP
Cargill Power Markets, LLC WSPP
Chelan County PUD No.WSPP
Chelan County PUD No.Tariff 10
Clatskanie Peoples PUD WSPP
Cogentrix Energy Power Marketing, Inc.Tariff 9
Cogentrix Energy Power Marketing, Inc.Tariff 10
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) r=; A Resubmission 04/25/2005
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 allnon-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 (t). For all other types of service, enter NA in columns (d), (e) and (t). 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 (t) 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 m. Explain in a footnote all components of the amount shown in column m. 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)
57,905 694,950 694 950
26,376 226,196 226,196
225 63,575 63,575
160 209,905 209,905
360 19,320 19,320
13,559 560,911 560,911
752 45,544 45,544
60,743 385,088 385 088
536 410,172 410,172
1 ,400 49,750 49,750
238 375 375
843 349,845 349,845
56,834 56,834
232 653 229,375 82,308,422 455,453 89,993,250
232,653 229,375 82,308,422 455,453 89,993,250
FERC FORM NO.1 (ED. 12-90)Page 311
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., 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 creditsfor energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on thePurchased 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 anyownership 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 (Le., thesupplier includes projected load for this service in its system resource planning). In addition , the reliability of requirements service mustbe 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., the supplier must attempt to buy emergency energyfrom third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets thedefinition 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 Lessthan 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" meansLonger than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly iIIing Avera AveracationTariff Number Demand (MW)Monthly NC Demanc Monthly CP emand
(a)(b)(c)(d)(e)(f)
Conoco Phillips WSPP
Conoco Phillips Tariff 10
Constellation Energy Commodities Group WSPP
Coral Power, LLC WSPP
Douglas County PUD No.WSPP
EI Paso Merchant Energy LP WSPP
Enmax Energy Marketing, Inc.WSPP
EPCOR Merchant & Capital US WSPP
Eugene Water & Electric Board WSPP
Franklin County PUD No.WSPP
Grant County PUD No.WSPP
Grant County PUD No.Tariff 10
Grays Harbor County PUD No.WSPP
Hinson Power Company WSPP
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This ~ort Is:Date of RelJort Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
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 allnon-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 RO 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-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 RO 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 (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximummetered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) 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 0). Explain in a footnote all components of the amount shown in column 0). 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 - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401 , line 23. The "Subtotal - Non-RO" 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)(k)
524 30,144 30,144
309 46,309
024 218,878 218,878
12,025 554,744 554 744
960 41,800 800
861 137 137
986 111 797 111 797
690 380,495 380,495
300 89,595 89,595
964 147,888 147 888
715 139 600 139,600
232,653 229,375 308,422 4,455,453 89,993,250
232,653 229,375 82,308,422 455,453 89,993,250
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4
(2) r; A Resubmission 04/25/2005
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., 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 ( Le., 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 (Le., thesupplier 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., 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" meansLonger than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly illing Avera AveracationTariff Number Demand (MW)Monthly NC Deman(Monthly CP emand
(a)(b)(c)(d)(e)(f)
Idaho Power Company WSPP
Idaho Power Company Tariff 10
J. Aron and Company WSPP
Klamath Falls, City of WSPP
MIECO WSPP
Mirant Americas Energy Marketing LP WSPP
Mirant Americas Energy Marketing LP Tariff 9
Mirant Americas Energy Marketing LP Tariff 10
Modesto Irrigation District WSPP
Morgan Stanley WSPP
NorthWestem Energy LLC WSPP
NorthWestem Energy LLC Tariff 10
NorthWestern Energy LLC Tariff 9
Okanogan County PUD Tariff 9
Subtotal RQ
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
SALES FOR RESALE (Account 447) (Continued)
as - 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 natureof 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 RO sales together and report them starting at line number one. Atter listing all RO sales, enter "Subtotal - RO"in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RO" in column (a) atter 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 RO 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 (t). For all other types of service, enter NA in columns (d), (e) and(t). 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 (t) 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 0). Explain in a footnote all components of the amount shown in column 0). 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 RO/Non-RO 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-RO" 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)(k)
51,403 295,084 295,084
000 000
20,869 734,611 734,611
215 470 470
400 18,600 18,600
791 139,103 139,103
338 14,820 14,820
199,367 199,367
20,192 990,532 990,532
166,160 775,686 775 686
11,607 642,345 642,345
637 861 637 861
100 344 243 344,243
10,980 472,430 472,430
232,653 229,375 82,308,422 455,453 89,993,250
232,653 229,375 82,308,422 455,453 89,993,250
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., 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 (Le., 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., 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.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly iIIing Avera AveracationTariff Number Demand (MW)Monthly NC Demanc Monthly CP emand
(a)(b)(c)(d)(e)(f)
PNGC Power WSPP
PacifiCorp WSPP
PacifiCorp Tariff 10
PacifiCorp Tariff 9
Peaker LLC Tariff 9
Pend Oreille Public Utility District Tariff 10
Pend Oreille Public Utility District Tariff 9
Portland General Electric Company WSPP
Portland General Electric Company Tariff 10
Powerex WSPP
P P L Montana WSPP
P P L Montana Tariff 10
P P L Montana Tariff 9
PPM Energy, Inc.WSPP
Subtotal RQ
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)0 A Resubmission 04/25/2005
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 allnon-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the natureof 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 RO 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-RO" in column (a) after this Listing. EnterTotal" 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 RO 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 (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximummetered 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 (t) 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 0). Explain in a footnote all components of the amount shown in column 0). 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 onthe Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page401, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page401iine 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)(k)
752 201,013 201 013
120,044 014 319 014 319
900 22,900
154 219,064 219,064
738,962 738,962
334 468 334,468
860 269,900 269,900
323,391 431,970 431,970
375 375
414 914 997,578 14,997 578
608 433,864 433 864
183,975 183,975
18,408 782 372 782 372
108,636 758,883 758,883
232 653 229 375 308,422 455,453 89,993,250
232,653 229,375 82,308,422 455,453 89,993,250
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This
ooort
Is:Date of Report Year/Period of Report
Avista Corporation (1 ) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., 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 (Le., 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 (Le., 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., 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" meansLonger than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly illing Avera AveracationTariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
Public Service of Colorado WSPP
Puget Sound Energy WSPP
Puget Sound Energy Tariff 10
Puget Sound Energy Tariff 9
Rainbow Energy Marketing WSPP
Redding, City of WSPP
Sacramento Municipal Utility District WSPP
San Diego Gas and Electric WSPP
Seattle City Light WSPP
Seattle City Light Tariff 10
Sempra WSPP
Sierra Pacific Power Company WSPP
Silicon Valley Power WSPP
Snohomish County PUD WSPP
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
SALES FOR RESALE (Account 447) (Continued)
OS - tor 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 ot the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - tor Out-ot-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 RO 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-RO" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total tor 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 RO 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 (t). For all other types ot service, enter NA in columns (d), (e) and (t). 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 (t) 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-ot-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column 0). 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 - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401 , line 23. The "Subtotal - Non-RO" 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)(k)
570 780,854 780,854
57,769 360,294 360,294
4,475 475
23,563 001,436 001,436
27,532 223,616 223,616
55,141 962,948 962 948
164 689 134 692 134,692
022 93,468 93,468
897 323,486 323,486
36,750 705,652 705,652
079 398,248 398,248
400 13,300 13,300
826 133 052 133,052
232 653 229,375 82,308,422 4,455,453 89,993,250
232,653 229,375 82,308,422 455,453 89,993,250
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent
Avista Corporation
This ~ort Is:(1) IlS..I An Original(2) 0 A Resubmission
SALES FOR RESALE (Account 447)
1. Report all sales for resale (Le., 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.~., 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 (Le., 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 suppliers 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., 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.
Date of Report
(Mo, Da, Yr)
04/25/2005
Year/Period of Report
End of 2004/04
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Tariff 9
Tariff 10
WSPP
Tariff 10
WSPP
WSPP
WSPP
WSPP
WSPP
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)Average Avera~Monthly NCP Demam Monthly CP-Oemand(e)
1 Sovereign Power
2 Sovereign Power
3 Tacoma Power
4 Tacoma Power
5 Tractabel Energy
6 TransAlta Energy Marketing
7 TransCanada Energy Ltd.
8 Turlock Irrigation District
9 UBS AG (London Branch)
1 0 hltr~C()mp*rty Whaeli~9 '
, , '
11 IntfaCoinp~~yGeneratibn
12 Revenue Adjustment
, '.."""
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)0 A Resubmission 04/25/2005
SALES FOR RESALE (Account 447) (Continued)
as - 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 Ra sales together and report them starting at line number one. After listing all Ra sales, enter "Subtotal - Ra"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-Ra" 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 theFERC 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 Ra 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 (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) 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 0). Explain in a footnote all components of the amount shown in column 0). 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-Ra grouping (see instruction 4), and then totaled on
the last -line of the schedule. The "Subtotal - Ra" amount in column (g) must be reported as Requirements Sales For Resale on Page
401 , line 23. The "Subtotal - Non-Ra" 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)(k)
492 3,492
449 449
295 54,860 860
400 400
17,250 732,165 732,165
177 393 099,763 099,763
400 22,400 22,400
35,649 791,835 791,835
12,400 547,500 547 500
430,235 4,430,235
33,212 33,212
994 994
232,653 229,375 82,308,422 455,453 993 250
232,653 229,375 82,308,422 455,453 89,993,250
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2004/04
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amount forNo Current Year
1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
Operation
(500) Operation Supervision and Engineerin
(501) Fuel
(502) Steam Expenses
(503) Steam from Other Sources
(Less) (504) Steam Transferred-Cr.
(505) Electric Expenses
10 (506) Miscellaneous Steam Power Expenses
11 (507) Rents
12 (509) Allowances
13 TOTAL Operation (Enter Total of Lines 4 thru 12)
14 Maintenance
15 (510) Maintenance Supervision and Engineering
16 (511) Maintenance of Structures
17 (512) Maintenance of Boiler Plant
18 (513) Maintenance of Electric Plant
19 (514) Maintenance of Miscellaneous Steam Plant
20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)
21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20)
22 B. Nuclear Power Generation
23 Operation
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 0 eration (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)
42 C. H draulic Power Generation
43 Operation
44 (535) Operation Supervision and En ineerin
45 (536) Water for Power
46 (537)Hydraulic Expenses
47 (538) Electric Expenses
48 (539) Miscellaneous H draulic Power Generation Expenses
49 (540) Rents
50 TOTAL Operation (Enter Total of Lines 44 thru 49)
Am,ountJorPrevIous Year
(c)
""""""""""""""""""""""""""""--""""""""""""""","',,"..""""""""""-""""""""""',""""""""""""""""""""""""""""""""""',"""""""'",. ,,.. '" .. '.., ,,.. ".. '' ,.. ".. "
261,185 315,045
452,596 18,022,235
663,914 530,452
329
755 670 692,696
052,829 518,455
18,573 15,952
24,204 767 099 164
413 094
475,061
299,893
540,369
731,802
460,219
30,664,986
324,679
457,588
622,932
918,003
645,474
968,676
067 840
"""'.."""""""""""""""",""""""""""""',,"""-","""""""'"""""-""'"""""""""""""""""""""""""....................,..............,..""',,"""""""""""""'.' '.. '.., ,.. "'. .., ,, '. , .' ',....
O,.....
.."
,L..
......, .. ... " ",
.c.
. .....' ,., '" , '..'
1 ,418,458
837 720
251 219
089,537
545 988
554,294
697 216
186 028
875,283
116,854
538,901
543,939
645,415
906,420
FERC FORM NO.1 (ED. 12-93)Page 320
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amou tforNo Curren Year
51 C. H draulic Power Generation (Continued)
52 Maintenance
53 (541) Mainentance Supervision and Engineering
54 (542) Maintenance of Structures
55 (543) Maintenance of Reservoirs, Dams, and Waterwa s
56 (544) Maintenance of Electric Plant
57 (545) Maintenance of Miscellaneous Hydraulic Plant
58 TOTAL Maintenance (Enter Total of lines 53 thru 57)
59 TOTAL Power Production Expenses-H draulic Power (tot of lines 50 & 58)
60 D. Other Power Generation
61 Operation
62 (546) Operation Supervision and Engineering
63 (547) Fuel
64 (548) Generation Ex enses
65 (549) Miscellaneous Other Power Generation Expenses
66 (550) Rents
67 TOTAL Operation (Enter Total of lines 62 thru 66)
68 Maintenance
69 (551) Maintenance Supervision and Engineering
70 (552) Maintenance of Structures
71 (553) Maintenance of Generating and Electric Plant
72 (554) Maintenance of Miscellaneous Other Power Generation Plant
73 TOTAL Maintenance (Enter Total of lines 69 thru 72)
74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)
75 E. Other Power Suppl Expenses
76 (555) Purchased Power
77 (556) System Control and Load Dispatchin
78 (557) Other Expenses
79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)
80 TOTAL Power Production Expenses (Total of lines 21 , 41,59,74 & 79)
81 2. TRANSMISSION EXPENSES
82 Operation
83 (560) Operation Supervision and Engineering
84 (561) Load Dispatching
85 (562) Station Expenses
86 (563) Overhead Lines Expenses
87 (564) Underground Lines Expenses
88 (565) Transmission of Electricity by Others
89 (566) Miscellaneous Transmission Expenses
90 (567) Rents
91 TOTAL Operation (Enter Total of lines 83 thru 90)
92 Maintenance
93 (568) Maintenance Supervision and Engineering
94 (569) Maintenance of Structures
95 (570) Maintenance of Station Equipment
96 (571)Maintenance of Overhead Lines
97 (572) Maintenance of Underground Lines
98 (573) Maintenance of Miscellaneous Transmission Plant
99 TOTAL Maintenance (Enter Total of lines 93 thru 98)
100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)
101 3. DISTRIBUTION EXPENSES
102 Operation
103 (580) Operation Su ervision and Engineering
Year/Period of Report
End of 2004/04
Am.ountjprPrevIous Year
(c)
318,133
315,229
164 438
358,419
177 230
333,449
030,665
337,450
343,717
118,240
165,789
125,567
090,763
12,997,183
902 645
226,327
362 585
241 ,309
694 210
26,427 076
285,602
18,763,019
522,242
264,491
710,748
546,102
""""""""""""""""""""""'-"'-"""""""""'-~"""""""""""""""""""""""""""""""""'-""""""'".......-........-"""""""....."...""""'"' , ' , ", '.. "..".. " "" ' , , ".."' ", .. ,"
194,528
57,619
127 821
127 958
507 926
28,935,002
222,940
57,927
660,608
137,168
078,643
26,624 745
"""""""""""""""""""'."""',"""""""""""""""'"..."............".....,......................,.....................,...,..............,..."""""'.......,.......""""""""""""""""'"
I,..
, .., "", ",, ",...".....,.....".."..,..... "".. "".. ,............
172,891 720
174,128
116,339,551
290,405,399
364,036,052
148,932 685
995,177
112,065,294
261,993 156
329,682,924
760,093
312 895
164,364
175,275
785,068
167,554
156,830
108,887
""".............""""""""""""""""""""""""""""""""""""""""""".........,......-.... ,-...............-..,..................-..,..,....,....,.......,.........................,..,......,
I ,
.. '" .,, ,,' " .. """""" ..", "" ..
455,394
409,169
154 809
13,431 ,999
079,188
426,368
115,042
12,838,937
418,183
067
1 ,327,652
921,940
9,487
254,349
744
197,871
695,328
235
683,329
16,115,328
150,527
14,989,464
702 835 640,714
FERC FORM NO.1 (ED. 12-93)Page 321
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2004/Q4
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amou tforNo Curren Year
104 3. DISTRIBUTION Expenses (Continued)
105 (581) Load Dispatchin
106 (582) Station Expenses
107 (583) Overhead Line Expenses
108 (584) Underground Line Expenses
109 (585) Street Lighting and Signal S stem Expenses
110 (586) Meter Expenses
111 (587) Customer Installations Ex enses
112 (588) Miscellaneous Expenses
113 (589) Rents
114 TOTAL Operation (Enter Total of lines 103 thru 113)
115 Maintenance
116 (590) Maintenance Supervision and Engineering
117 (591) Maintenance of Structures
118 (592) Maintenance of Station Equi ment
119 (593) Maintenance of Overhead Lines
120 (594) Maintenance of Underground Lines
121 (595) Maintenance of Line Transformers
122 (596) Maintenance of Street Lighting and Signal Systems
123 (597) Maintenance of Meters
124 (598) Maintenance of Miscellaneous Distribution Plant
125 TOTAL Maintenance (Enter Total of lines 116 thru 124)
126 TOTAL Distribution Exp (Enter Total of lines 114 and 125)
127 4. CUSTOMER ACCOUNTS EXPENSES
128 Operation
129 (901) Supervision
130 (902) Meter Reading Expenses
131 (903) Customer Records and Collection Expenses
132 (904) Uncollectible Accounts
133 (905) Miscellaneous Customer Accounts Ex enses
134 TOTAL Customer Accounts Expenses (Total of lines 129 thru 133)
135 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
136 Operation
137 (907) Supervision
138 (908) Customer Assistance Expenses
139 (909) Informational and Instructional Ex enses
140 (910) Miscellaneous Customer Service and Informational Expenses
141 TOTAL Cust. Service and Information. Exp. (Total lines 137 thru 140)
142 6. SALES EXPENSES
143 Operation
144 (911) Supervision
145 (912) Demonstrating and Selling Expenses
146 (913) Advertising Ex enses
147 (916) Miscellaneous Sales Expenses
148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)
149 7. ADMINISTRATIVE AND GENERAL EXPENSES
150 Operation
151 (920) Administrative and General Salaries
152 (921) Office Su plies and Expenses
153 (Less) (922) Administrative Expenses Transferred-Credit
""""""""""""""""""""""""-"""-""""""""""","""'",.,.."......,...........,....,.........
c...
,..,....,................................."'-"""""""""""""".."""""""""'".'"" '; ,, ,..",. ,,' , ",....'..., "....
Am.ountJorPrevIous Year
(c)
296,918
994 189
1,417,051
244 195
091 315
325,586
710 810
331 507
10,114,406
311,926
567,783
300,982
176,492
164,956
320,525
050,024
256,605
790,007
777,831
799
770,390
557,253
696,888
642,918
295,801
33,333
212 414
993,627
19,108,033
578,690
627
622 015
770,736
850,600
557,428
242,798
38,467
81,748
749,109
16,539,116
88,890
604,323
858,766
754,889
568,849
12,875,717
76,029
2,493,943
390,852
008,501
595 009
11,564,334
11,271,463
238,029
93,048
602 540
10,581,231
- 152,553
80,270
10,814 054
004 902
135,227 .
10,941
151 070
40,633
899,670
171 242
65,817
177,362
16,049,712
827,150
032
15,309,467
503,451
22,220
FERC FORM NO.1 (ED. 12-93)Page 322
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amount forNo Current Year
154 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
155 (923) Outside Services Emplo ed
156 (924) Property Insurance
157 (925) Injuries and Damages
158 (926) Emplo ee Pensions and Benefits
159 (927) Franchise Requirements
160 (928) Regulato Commission Expenses
161 (929) (Less) Duplicate Charges-Cr.
162 (930.1) General Advertising Expenses
163 (930.2) Miscellaneous General Expenses
164 (931) Rents
165 TOTAL Operation (Enter Total of lines 151 thru 164)
166 Maintenance
167 (935) Maintenance of General Plant
168 TOTAL Admin & General Expenses (Total of lines 165 thru 167)
169 TOTAL Elec Op and Maint Expn (Tot 80,100,126 134 141 148 168)
Year/Period of Report
End of 2004/04
Am,ountJprPrevIous Year
(c)
I""""""""""""""""
""""."'"""""""""""""""""""""""""""""""""""""""""""""""""",........-......,...."",...",...".........,.."",..".
I " "
. ,' , ,. "" '" , '
226,786 501 442
167,710 175,457
711 299 217,511
005,484 754,944
900 975
041,923 700,522
65,289
085,801 595,763
503,122 5,417,298
668,144 44,158,610
3,497,401 220,646
165,545 47,379,256
476 054,285 432,146,510
FERC FORM NO.1 (ED. 12-93)Page 323
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
~C~A~ED POWER ~Accou~t 555)
nc u 109 power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., 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 (Le., 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 Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average AveragecationTariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
American Electric Power WSPP
Arizona Public Service WSPP
Benton County PUD No.WSPP
BP Energy Company WSPP
Black Creek Hydro FERC #1
Black Hills Power WSPP
Bonneville Power Administration LF ' WNP#3 Agr.
..'
Bonneville Power Administration WSPP
Bonneville Power Administration NWPP
Bonneville Power Administration OS "
' ",..
BPA OAT
..'
Calpine Corporation WSPP
Cargill Power Markets, LLC WSPP
Chelan County PUD No.Rocky Reach
Chelan County PUD No.WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326
Name of Respondent This 'OOort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2)D A Resubmission 04/25/2005
PL. "". . ccou
~8g~1 (l;ontinued)
.. "
OnCfudlng power exe ange )
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 0), 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.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered \f/
of Settlement ($)
(g)
(h)(i)(m)
45,20(J 115,38C 115,380
16,OO(J 673,85(J 673,850
95€307,48(J 307,480
62,OO(J 780,12(J 780,120
197 217,4H;217,419
OOC 000
383,826 10,789,00:2 10,789,002
42,826 730,65f 730,655
.., ,
210,88363,524 65,025 210883
, , ~..
1521"15,218
20C 375 85f 375,855
23,92:2 960,191 960,191
152,34f 847 59~847 599
10,61 C 457,31~457,313
976,808 774,435 723,359 647,000 170,073,644 171,076 172,891,72(
FERC FORM NO.1 (ED. 12-90)Page 327
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
PU~C~A~ED POWERcltAccou~t 555)( nc u Ing power ex anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., 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 (Le., 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., 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.
as - 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 Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average AveragecationTariff Number Demand (MW)Monthly NCP Deman~Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Clatskanie Peoples PUD WSPP
Cononco Phillips WSPP
Cogentrix Energy Power Marketing WSPP
Constellation Power Source WSPP
Douglas County PUD No.Wells
Douglas County PUD No.Wells Settlement
Douglas County PUD No.WSPP
Douglas County PUD No.305
Duke Energy WSPP
EI Paso Merchant Energy LP WSPP
EPCOR Merchant & Capital US WSPP
Eugene Water & Electric Board WSPP
Ford Hydro Limited Partnership PURPA Agmt
Franklin County PUD No.WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005PI " ,~~ ccou
R8g~:, (l,;ontinued)
'" "",, '
(inaudlng" power exc ange
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 (t). For all other types of service, enter NA in columns (d), (e) and (t). 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 (t)
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 0), 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.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
10C OOC 000
48C 28C 27,280
1,47C 54,22€54,226
146,33€160,38C 160,380
115,05~078,99~078,993
29,64f 484,80f 484,808
43,83€282,64~282,644
187 070 187,114 647,000 647,000
475,20(13,854,60(:13,854,600
219,60(972,30C 972,300
00(174,10C 174 100
76(237,63C 237,630
74'236,08€236,086
83(83,66f 83,665
976,808 774,435 723,359 647,000 170,073,644 171,076 172,891,72C
FERC FORM NO.1 (ED. 12-90)Page 327.
This ~ort Is:(1) l!jAn Original
(2) D A Resubmission
PUR ASED POWER lAccou(lt 555)line uding power excl'langes)
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., 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:
Name of Respondent
Avista Corporation
Date of Report
(Mo, Da, Yr)
04/25/2005
Year/Period of Report
End of 2004/04
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (Le., 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., 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.
as - 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.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
1 Grant County PUD No.
2 Grant County PUD No.
3 Grant County PUD No.
4 Grays Harbor County PUD No.
5 Haleywest LLC
6 Hydro Technology Systems
7 Idaho Power Company
Inland Power & Light Company
9 J Aron and Company
10 Jim White
11 John Day Hydro
12 Klamath Falls, City of
13 Minnesota Methane
14 Mirant Americas Energy Marketing LP
Line
No.
Total
FERC FORM NO.1 (ED. 12-90)
Statistical
Classifi-
cation
(b)
R~."
FERC Rate
Schedule or
Tariff Number
(c)
Wanapum
Priest Rapids
WSPP
WSPP
PURPA Agmt
PURPA Agmt
WSPP
Mkt Tariff
WSPP
PURPA Agmt
PURPA Agmt
WSPP
PURPA Agmt
WSPP
Actual Demand (MW)Average Average
Monthly NCP Demanc Monthly CP Demand(e) (f)
Average
Monthly Billing
Demand (MW)
(d)
Page 326.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04
(2)D A Resubmission 04/25/2005
PL. "", "(1 ~I d""'. -;wE .ccou ~gg~) (ConTmueayne u mg po er exe ange
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 (t). For all other types of service, enter NA in columns (d), (e) and (t). 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 m, 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.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
($)
\t~
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
286,35€522 237 522,237
240,261 868,16e 868,160
11,20€483,98~483,983
862 88,65e 88,650
797 525,477 525,4 77
741 225,587 225,587
50e 194,80C 194,800
111 111
116,40C 559,31C 559,310
14~100 60~100,603
981 80,80,634
20C OOC 000
20f 20,63f 20,635
88f 888
976,808 774,435 723,359 647,000 170,073,644 171,076 172,891,72C
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
ooort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
PU~CHA~ED POWER ~Accou~t 555)(nclu mg power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., 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 (Le., 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., 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.
as - 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 Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average AveragecationTariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Mirant Americas Energy Marketing LP 294
Mirant Americas Energy Marketing LP 294
Modesto Irrigation District WSPP
Morgan Stanley Capital Group WSPP
Morgan Stanley Capital Group WSPP
Northpoint Energy WSPP
NorthWestern Energy LLC WSPP
NorthWestem Energy LLC WSPP
Okanogan County PUD No.Okanogan PUD
Pacific Northwest Generating Co-op WSPP
PacifiCorp WSPP
PacifiCorp WSPP
PacifiCorp 160
PPM Energy PPM Energy
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04
(2)D A Resubmission 04/25/2005
~\-. ecouRt 55~~J
(continued)I V ",VI Tlneludlng power exe ange
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 (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (50-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t)
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.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered \fl of Settlement ($)
(g)
(h)(i)(m)
52~235,20f 235,208
642 312
13C 57,90C 57,900
183,60C 140,80CJ 140,800
218,88C 701,23CJ 701 230
97E 975
11,52f 617,941 617,941
I:" "
..' . ..: '
240 240
53,434 242,02f 242,028
774 262 96C 262 960
39,16~817 711 817,711
8pO 800
..,.. ,..
19,000 61$,996 618,996
54,56~927,58f 927,588
976,808 774 435 723,359 647,000 170,073,644 171,076 172 891 ,72C
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) 0 A Resubmission 04/25/2005
~C~A~ED POWER ~Accou~t 555)nc u tng power exc anges
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.
as - 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 Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average AveragecationTariff Number Demand (MW)Monthly NCP Deman!Monthly CP Demand
(a)(b)(c)(d)(e)(f)
WSPPPPM Energy
Pend Oreille County PUD No.Pend Oreille PUD
Pend Oreille County PUD No.Generation Imbal
Pend Oreille County PUD No.NWPP
Phillips Ranch PURPA Agmt
Portland General Electric Company 304
Portland General Electric Company 178
Portland General Electric Company WSPP
Potlatch Corporation PURPA Agmt
Powerex WSPP
PPL Montana WSPP
Public Service of Colorado WSPP
Puget Sound Energy WSPP
Puget Sound Energy WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent
A vista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) D A Resubmission 04/25/2005
PU"'(vt.. :---1,CCOUJlt 555).(continued)(including 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.
Year/Period of Report
End of 2004/04
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 (1). For all other types of service, enter NA in columns (d), (e) and (1). MonthlyNCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (50-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (1)
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 0), 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 EXCHANGESMegaWatt Hours
Purchased MegaWatt Hours MegaWatt HoursReceived Delivered
(g)
(h) (i)
40,544
92,69E
56(
Demand Charges
COST/SETTLEMENT OF POWER
Energy Charges Other Charges
\~~
\f/
782 03~
676,667
159,29f I'
.."" ,, .."
84,130
.., "'
16,4408,415 930
637
11,038
451,230
10,308
452,595
200,73f
531,177
76,10C
427 56~
11,41~
36,17C
875,45C
22,810,88€
511,
16,943,02f
513,37.&j
655,28f
976,808 774,435 723,359 647,000 170,073,644 171,076
FERC FORM NO.1 (ED. 12-90)Page 327.
LineTotal U+k+l)
of Settlement ($)
(m)
782 032
676,667
75,166
16,440
637
125
875,450
22,810 886
511,354
16,943 028
513,374
655,288
125
172,891,72C
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
~C~A~ED POWER If'ccou~t 555)nc u Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., 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 (Le., 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., 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 Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average AveragecationTariff Number Demand (MW)Monthly NCP Deman~Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Puget Sound Energy WSPP
Rainbow Energy Marketing WSPP
Sacramento Municipal WSPP
Seattle City Light WSPP
Sempra Energy Trading WSPP
Sheep Creek Hydro PURPA Agmt
Sierra Pacific Power Company WSPP
Snohomish County PUD No.WSPP
Sovereign Power Sovereign
Spokane, City of - Upriver Project PURPA Agmt
Tacoma Power WSPP
Tacoma Power WSPP
Tractebel
TransAlta Energy Marketing WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005
PL 'VI 1-'( '.., ecou
R~~8g~l (l;ontinued)ClnCIudmg power exe ange )
AD - tor out-ot-period adjustment. Use this code tor any accounting adjustments or "true-ups" tor 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 tor 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 (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (50-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (50-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
5. 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 0), energy charges in column (k), and the total of any other types of charges, including
out-ot-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.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
($)($)
of Settlement ($)
(g)
(h)(i)(I)(m)
99,01 ~995, 73~995,734
80C 20(33,200
191 235,235,044
20C 146,17(146,170
34f 472,34E 472 346
20C 183,55C 183,550
55f 370 03E 370,036
33f 057 14,057
66,254 719,69E 719,696
06~759 87E 759,875
... ," .:'".. """
175 175
, , ,
52f 02f 025
175,OOf 570,157 570,157
976,808 774,435 723,359 647 000 170 073,644 171 076 172,891 ,72(
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
~C~A~ED POWER ~Accou~t 555)nc U Ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., 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 (Le., 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.
as - 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 Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly Billing Average AveragecationTariff Number Demand (MW)Monthly NCP Demanc Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Turlock Irrigation District WSPP
UBS AG
Wood Power Incorporated PURPA Agmt
IntraCompany Generation
, ,
Intia~ompapy Loss~s
Other - Inadvertent Interchange
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)0 A Resubmission 04/25/2005
PL w, 1
, !":.~yy (;;;
~e,CCOU
~Bg~l (Continued)(Including po er exc ange )
AD - tor out-ot-period adjustment. Use this code tor any accounting adjustments or "true-ups" tor service provided in prior reporting
years. Provide an explanation in a tootnote 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 (t). For all other types ot service, enter NA in columns (d), (e) and (t). 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 (t)
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 0), energy charges in column (k), and the total at any other types of charges, including
out-ot-period adjustments, in column (I). Explain in a footnote all components at 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 amountin 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.
MegaWatt Hours POWER EXCHANGES COST/SETTLEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total O+k+l)No.Received Delivered
($)($)
of Settlement ($)
(g)
(h)(i)(I)(m)
41C 30,15C 30,150
20,40C 936,60C 936,600
,.. ..
391 ,997391,997
33,33,212
33,492
976,808 774 435 723,359 647,000 170 073,644 171,076 172,891 ,72C
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I . ~ .. IN OF ELI;G Y '79R u.. ..,c: ~~ (~ccount 456)(Including transactions referred to as 'wheeling
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS- Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point
Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Avista Energy Northwestem Energy Grant County PUD
. . .
Avista Energy Bonneville Power Administration Chelan PUD
Avista Energy Northwestern Energy Chelan PUD
Avista Energy Bonneville Power Administration Bonneville Power Administration
Avista Energy Bonneville Power Administration Grant County PUD
Avista Energy Northwestern Energy Bonneville Power Administration
Avista Energy Northwestem Energy Puget Sound Energy
Avista Energy Northwestem Energy Portland General Electric
Avista Energy Bonneville Power Administration Pacificorp
Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration LFP
Bonneville Power Administration Bonneville Power Administration Idaho Power Company
Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration
Bonneville Power Administration Northwestern Energy Bonneville Power Administration
Bonneville Power Administration Bonneville Power Admnistration Bonneville Power Administration SFP
Cargill Power Mkt Douglas Public Util Dist Idaho Power Company
Cargill Power Mkt Northwestem Energy Bonneville Power Administration
Cargill Power Mkt Northwestern Energy Pacificorp
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328
Name of Respondent This
wort
Is:Date of Rej)ort Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005
I, ""qF E~EC'I ~I~II T FgR ~!' """'U ,(ACcount ontinued)(Including transactions reffered to as 'wlieeling
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.
8. Report in column (i) and G) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Tn
FERC Elc Tn,20,520 20,52C
FERC Elc Tn,21,885 21,88E
FERC Elc Tn,
FERC Elc Tn,
FERC Elc Tn,726 72E
FERC Elc Tn,184
FERC Elc Tn,582 58~
FERC Elc Tn,
FERC No.679,434 679,43.4
FERC Elc Tn,531 531
FERC Elc Tn,29,174 29,17.4
FERC Elc Tn,755 75E
FERC Elc Tn,21,120 21, 12C
FERC Elc Tn,800 80C
FERC Elc Tn,758 75f
FERC Elc Tn,050 05C
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
, Of "'" .... .. KI\,j11 Y FgR L! I, t1t:K~ !~ccoul')t 456) (t;ontlnueo)(Including transactions reffered to as 'wlieeling
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. The total amounts in columns (i) and m must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
367 367
99,635 99,635
72,973 973
178 178
277 277
827 827
062 062
502 502
496,114 496,114
028 028
65,972 972
967 967
85,272 85,272
509 509
22,839 22,839
614 614
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I -JI~ OF ~I ~I~II T t:'~K u
' '"" "
," (~ccount 456)(Including transactions referred to as 'wheeling
1. Report all transmission of electricity, i., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network SerVice for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point
Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Cargill Power Mkt Grant County Public Util Dist Idaho Power Company
Cargill Power Mkt Northwestem Energy Puget Sound Energy
Cargill Power Mkt Idaho Power Company Bonneville Power Administration
Cargill Power Mkt Bonneville Power Administration Northwestem Energy
Cargill Power Mkt Bonneville Power Administration Chelan Public Utility Dist
Cargill Power Mkt Northwestern Energy Grant County Public Util Dist
Cargill Power Mkt Bonneville Power Administration Idaho Power Company
Cargill Power Mkt Northwestem Energy Chelan Public Uitility Dist
Consolidated Irrigation Bonneville Power Administration Consolidated Irrigation LFP
Grant County Public Utility District Grant County Public Utility Dist Grant County Public Utility Dist LFP
Idaho Power Company Portland General Electric Idaho Power Company
Idaho Power Company /Puget Sound Energy Idaho Power Company
Idaho Power Company Grant County PUD Idaho Power Company
Idaho Power Company Pacificorp Idaho Power Company
Idaho Power Company Idaho Power Company Bonneville Power Administration
Idaho Power Company Bonneville Power Administration Idaho Power Company
Idaho Power Company Douglas PUD Idaho Power Company
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
)I QF ~I 1-1 I KI~II Y F.9R
~! ..... '
...J~ccount a....I-iU ontinued)(Including transactions reffered to as 'wtieeling
) -
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.
8. Report in column (i) and 0) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Trf,189 78~
FERC Elc Trf,518 57f
FERC Elc Trf,
FERC Elc Trf 516 51€
FRC Elc Trf,304 30~
FERC Elc Trf 921 921
FERC Elc Trf,261 267
FERC Elc Trf 334 334
FERC Elc Trf,Bell Substation Consolidated 044 044
FERC No.Larson Substation Round Lk Coulee City 951 951
FERC Elc Trf,713 11~
FERC Elc Trf,551 551
FERC Elc Trf,540 54C
FERC Elc Trf 926 92€
FERC Elc Trf,400 40C
FERC Elc Trf 96,922 96,92~
FERC Elc Trf,779 71~
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I'~I o.f J;;'I 1-( 'I t(.1yll T t-~K ~ I
' """~
!AC~ount 456) (Continued)(Including transactions reffered to as 'wtieehng
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. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
475 2,475
523 523
129 129
216 216
170 170
264 264
410 410
082 082
582 57,376 89,958
33,560 33,560
636 14,636
14,531 531
20,158 20,158
17 ,909 17 ,909
960 960
248,703 248,703
13,623 13,623
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
.ll~ OF ELt:;l;1 KI~II Y t:'9R u.. r:II::t\~ccount 405)(Including transactions referred to as 'wheelin '
1. Report all transmission of electricity, i., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point
Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Idaho Power Company Chelan PUD Idaho Power Company
Idaho Power Company Seattle City Light Idaho Power Company
Idaho Power Company Grant County Public Utility Dist Idaho Power Company SFP
Idaho Power Company Pacificorp Idaho Power Company SFP
Idaho Power Company Portland General Electric Idaho Power Company SFP
Idaho Power Company Puget Sound Energy Idaho Power Company SFP
Idaho Power Company Douglas PUD Idaho Power Company SFP
Idaho Power Company Chelan Public Utility Dist Idaho Power Company SFP
Idaho Power Company Northwestem Energy Idaho Power Company SFP
Idaho Power Company Seattle City Light Idaho Power Company SFP
Idaho Power Company Bonneville Power Administration Idaho Power Company SFP
Idaho Power Company Idaho Power Company Chelan Public Utility Dist
J Aron Bonneville Power Administration Idaho Power Company
J Aron Chelan Public Utility Dist Idaho Power Company
J Aron Puget Sound Energy Idaho Power Company
Morgan Stanley Capital Group Northwestem Energy Portland General Electric
Morgan Stanley Capital Group Bonneville Power Administration Idaho Power Company
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) D A Resubmission 04/25/2005
1.-II OF J;;I 1-1 I KI~II Y F9R '-!! nt:~
\:),()!
ccount ontinUea)(Including transactions reffered to as 'wtieeling
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.
8. Report in column (i) and G) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Trf,22,190 19C
FERC Elc Trf 000 OOC
FERC Elc Trf,13,074 13,07~
FERC Elc Trf,18,697 18,69i
FERC Elc Trf,17 ,684 17,
FERC Elc Trf,17,196 17,19E
FERC Elc Trf,904 90~
FERC Elc Trf 887 54,88;
FERC Elc Trf 8,468 46S
FERC Elc Trf,616 22,616
FERC Elc Trf,415,563 415,563
FERC Elc Trf,120 12C
FERC Elc Trf,240 24C
FERC Elc Trf,
FERC Elc Trf
FERC Elc Trf
FERC Elc Trf,021 021
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I ~11 o.f FI tool ,I t(1\,j11 Y FgK ~ I
. ,...,
':-' !ACCOU/1t 456) (Continued)(Including transactions reffered to as 'wlieeling
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. The total amounts in columns (i) and m must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
49,203 49,203
289 289
33,818 818
54,095 54,095
55,760 55,760
45,553 45,553
645 645
168,740 168,740
752 752
68,388 388
1 ,223,249 223,249
688 688
810 810
146 146
13,331 13,331
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005T ~" . OF j;;1 '":' I KI~II Y t:'YK u
'- "
:" (~ccount 456)(Including transactions referred to as 'wheeling
1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point
Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Morgan Stanley Capital Group Northwestern Energy Grant County Public Utility Dist
Morgan Stanely Capital Group Idaho Power Company Bonneville Power Administration
Morgan Stanley Capital Group Northwestern Energy Bonneville Power Administration
Morgan Stanley Capital Group Chelan PUD Idaho Power Company
Northwestem Energy Northwestern Energy Bonneville Power Adminstration
Northwestem Energy Northwestern Energy Portland General Electric
Northwestem Energy Northwestern Energy Chelan Public Utility District
Northwestern Energy Northwestern Energy Bonneville Power Administration SFP
Northwestern Energy Northwestem Energy Chelan Public Utility District SFP
Northwestern Energy Northwestern Energy Portland General Electric SFP
Northwestern Energy Northwestem Energy Idaho Power Company SFP
Northwestem Energy Northwestern Energy Grant County PUD
Northwestern Energy Northwestern Energy Idaho Power Company SFP
Pacificorp Idaho Power Company Pacificorp
Pacificorp Pacificorp Idaho Power Company
PacifiCorp PacifiCorp PacifiCorp LFP
PacifiCorp Northwestem Energy PacifiCorp
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005
11 QF 1=1 "::-' I Y t-!.)K ~ ! I
,....,
"",,(fJ ccount ,d."'~\lrontinued)
.. -
(Including transactions reffered to as 'wneeling
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.
8. Report in column (i) and 0) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Trf,
FERC Elc Trf,304 30.4
FERC Elc Trf 192 19~
FERC Elc Trf,
FERC Elc Trf,288 28E
FERC Elc Trf,155 15E
FERC Elc Trf,679 67~
FERC Elc Trf,414 414
FERC Elc Trf,
FERC Elc Trf,
FERC Elc Trf,
FERC Elc Trf 135 13E
FERC Elc Trf 1,409 40~
FERC Elc Trf,196 19E
FERC Elc Trf,256 25€
FERC No. 182 Lolo-Walla Walla Dry Gulch 115/60 KV 68,257 68,257
FERC Elc Trf 109,859 1 09,85~
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
II o.f 1=1 I=r I ~Iyll T r~K ~ I. nt::~~ ~Account 456) (Continued)(Including transactions reffered to as 'wneeling
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. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
912 912
488 488
587 587
365 365
225 225
800 800
900 900
900 900
800 800
507 507
19,380 19,380
464 464
522 522
305,102 305,102
339,785 339,785
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) r; A Resubmission 04/25/2005
T I """OF &;;;1 &;;;/' 'TKIl,;,11 Y ~OR u J Ht:K~~~ccoulir 456)(Including transactions referred to as 'wheelin '
1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities,qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to PointTransmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
PacifiCorp PacifiCorp Northwestern Energy
PacifiCorp Power Marketing Northwestem Energy Bonneville Power Administration
PacifiCorp Power Marketing Northwestern Energy Portland General Electirc
PacifiCorp Power Marketing Bonneville Power Administration Idaho Power Company
PacifiCorp Power Marketing Grant County Public Utility Dist Idaho Power Company
PPL Montana Grant County PUD Idaho Power Company
PPL Montana Northwestem Energy PacifiCorp
PPL Montana Northwestem Energy Douglas PUD
PPL Montana Northwestem Energy Chelan PUD
PPL Montana Northwestern Energy Grant County PUD
PPL Montana PacifiCorp Northwestern Energy
PPL Montana Northwestem Energy Idaho Power Company
PPL Montana Northwestem Energy Puget Sound Energy
PPL Montana Northwestem Energy Bonneville Power Adminstration
PPL Montana Grant County PUD Northwestern Energy
PPL Montana Northwestern Energy Chelan PUD SFP
PPL Montana Idaho Power Company Grant County PUD
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
OF ~I ~f 'I KIL;l I Y FOR U I HI::K::i .(~ ccount .lI.....J.i\ff ontinued)I '"(Including transactions reffered to as 'wlieeling
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 thedesignation 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.Demandreported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
8. Report in column (i) and mthe total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours lVfegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered(e)(f)
(g)
(h)(i)
(j)
FERC Elc Trf,480 5,48C
FERC Elc Trf 000 00C
FERC Elc Trf,400 40C
FERc Elc Trf,800 80C
FERC Elc Trf,200 20C
FERC Elc Trf 120 12C
FERC Elc Trf 48,931 48,931
FERC Elc Trf,400 40C
FERC Elc Trf 653 65~
FERC Elc Trf,690 42,69C
FERC Elc Trf,
FERC Elc Trf 46,059 05~
FERC Elc Trf,70,544 544
FERC Elc Trf,173,204 173,204
FERC Elc Trf,760 76C
FERC Elc Trf,26,378 26,37f
FERC Elc Trf,352 35~
197 428,355 428,35~
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005
I, """Of 1=11-1 KielTY FQR ~ I , """!J !ACcount 456) (Continued)
(Including transactions reffered to as 'wf1eeling
9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demandcharges related to the billing demand reported in column (h). In column (I), provide revenues from energy charges related to theamount of energy transferred. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, includingout 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. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)TIne
($)($)($)
(k+l+m)No.(k)(I)(m)(n)
16,095 16,095
10,157 157
393 393
2,409 409
166 166
251 251
122,190 122,190
844 844
974 28,974
107 816 107 816
132 132
127,232 127,232
170 852 170,852
415,547 415,547
730 730
990 990
944 944
10,445,878 330,620 112 569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
T, ~, . IN .oF ~I ~( I ~I~II T t:'YK U I .
'- ":"
(~ccount 456)(Including transactions referred to as 'wheeling
1. Report all transmission of electricity, i., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS- Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to Point
Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
PPL Montana Idaho Power Company Chelan PUD
PPL Montana Northwestem Energy Portland General Electric
PPL Montana Idaho Power Company Bonneville Power Administration
Portland General Electric Northwestem Energy Portland General Electric
Powerex Northwestem Energy Bonneville Power Administration
Powerex Idaho Power Company Bonneville Power Administration
Powerex Bonneville Power Administration Bonneville Power Administration
Powerex Northwestem Energy Portland General Electric
Powerex Northwestem Energy Pacificorp
Powerex Bonneville Power Administration Idaho Power Company
Rainbow Energy Marketing Corp.Northwestem Energy Puget Sound Energy
Puget Sound Energy Bonneville Power Administration PSP
Puget Sound Energy Northwestem Energy Puget Sound Energy
Puget Sound Energy Northwestern Energy Puget Sound Energy SFP
Sempra Bonneville Power Administration Idaho Power Company
Sempra Grant County Public Util Dist Idaho Power Company
Sempra Puget Sound Energy Idaho Power Company
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I. - ..II ~r 1-1 I-r ~I~II T t-!-)K \.! ! ' ,..., 'OJ ,(jJ ccoul)t ontinuec)(Including transactions reffered to as 'wtieeling
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.
8. Report in column (i) and 0) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Trf,
FERC Elc Trf,72,630 63C
FERC Elc Trf,150 15C
FERC Elc Trf,18,130 18,13C
FERC Elc Trf,37,992 99~
FERC Elc Trf,306 30€
FERC Elc Trf,
FERC Elc Trf,
FERC Elc Trf,384
FERC Elc Trf,708 70E
FERC Elc Trf,281 281
FERC Elc Trf,447 44i
FERC Elc Trf,22,010 01 C
FERC Elc Trf,15,981 15,981
FERC Elc Trf,17,720 17,72C
FERC Elc Trf,400 40(
FERC Elc Trf 400 40C
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This rooort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005
T!-~f 1"'11-' ,I Klyll Y FQR q-
, ,..., '
:-' ~ACCOUl'Jt 456) (Continued)(Including transactions reffered to as 'wneeling
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. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
134 134
175,298 175,298
402 402
47,245 47,245
123,226 123,226
531 531
186 186
183 183
149 149
548 22,548
383 383
516 516
93,335 93,335
59,690 59,690
66,414 66,414
587 587
200 200
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04
(2) r; A Resubmission 04/25/2005I ~.. . OF ELt::,l. KI~II Y 179R 0)
..'- '':"
~~ccount 456)(Including transactions referred to as 'wheehn '
1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "Long-Term Firm Point to Point
Transmission Service, OLF- Other Long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Sempra Bonneville Power Administration Idaho Power Company SFP
Sempra Grant County PUD Idaho Power Company SFP
Sempra Puget Sound Energy Idaho Power Company SFP
Sempra Chelan Public Utility District Idaho Power Company SFP
Sempra Seattle City Light Idaho Power Company SFP
Sempra Pacificorp Idaho Power Company SFP
Sierra Pacific Power Bonneville Power Administration Idaho Power Company SFP
Sierra Pacific Power Grant County Public Util Dist Idaho Power Company SFP
Sierra Pacific Power Northwestern Energy Idaho Power Company SFP
Sierra Pacific Power PacifiCorp Idaho Power Company SFP
Sierra Pacific Power Puget Sound Energy Idaho Power Company SFP
Sierra Pacific Power Chelan Public Utility District Idaho Power Company
Sierra Pacific Power Northwestern Energy Bonneville Power Administration
Seattle City Light Seattle City Light Seattle City Light LFP
Sierra Pacific Power Douglas PUD Idaho Power Company
Sierra Pacific Power Chelan PUD Idaho Power Company SFP
Sierra Pacific Power Grant PUD Idaho Power Company
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmisslon 04/25/2005
T"",,QF ELEC-. t(1~.1 T t"!JK ~ ' I
,..., '"'"
(A ccount ,' ontinued)(Including transactions reffered to as 'wlieeling
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.
8. Report in column (i) and 0) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Trf,777 777
FERC Elc Trf,397 397
FERC Elc Trf,
FERC Elc Trf,696 69f
FERC Elc Trf,200 20C
FERC Elc Trf,
FERC Elc Trf,57,798 79f
FERC Elc Trf,280 28C
FERC Elc Trf,800 80C
FERC Elc Trf,400 40C
FERC Elc Trf 600 60C
FERC Elc Trf,600 60C
FERC Elc Trf,150 15C
FERC No.Main Canal/SmmrFalis Bell Substation 237,631 237,631
FERC Elc Trf,735 73E
FERC Elc Trf,22,937 937
FERC Elc Trf,755 75E
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
T -..JI U.I:" EI:-EC'I ~Iyll T t-~K ~ I n~~~ !ACCOUf)t 456) (l;ontmuec)(Including transactions reffered to as 'wfleeling
9. In column (k) through (n), report the revenue amounts as shown on bills or vouchers. In column (k), provide revenues from demandcharges 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. The total amounts in columns (i) and m must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.(k)(I)(m)(n)
54,615 54,615
766 766
128 128
126 126
872 872
492 492
129,513 129,513
628 628
793 793
137 137
585 585
344 344
447 447
102,780 102 780
549 549
289 64,289
912 912
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2)D A Resubmission 04/25/2005
..-
IN OF ELI;:.C', t\1~'1 T ~9R u.l 1":11: i\~ccount456f(Including transactions referred to as 'wheelin '
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, LFP - "long-Term Firm Point to Point
Transmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Sierra Pacific Power Portland General Electric Idaho Power Company
Sierra Pacific Power Seattle City Light Idaho Power Company
Sierra Pacific Power Northwestem Energy Idaho Power Company
Sierra Pacific Power Pacificorp Idaho Power Company
Sierra Pacific Power Puget Sound Energy Idaho Power Company
Sierra Pacific Power Bonneville Power Administration Idaho Power Company
City of Spokane City of Spokane Puget Sound Energy LFP
Spokane Tribe of Indians Bonneville Power Administration Spokane Indian Tribes LFP
Tacoma City Light Tacoma City Light Tacoma City Light LFP
US Bureau of Reclamation Bonneville Power Administration East Greenacres LFP
Xcel Energy Northwestem Energy Bonneville Power Administration
Xcel Energy Northwestem Energy Grant County PUD
Xcel Energy Northwestem Energy Puget Sound Energy
Xcel Energy Northwestem Energy Portland General Electric
Xcel Energy Northwestern Energy Idaho Power Company
Xcel Energy Northwestem Energy Pacificorp
Xcel Energy Grant County PUD Northwestern Energy
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This 'OOort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
L.!r 1'0" J-. .. KI~II Y F!JR l.!! t1t:K~J,lJ ccount 4"""\1( ontlnueo)(Including transactions reffered to as 'wlieeling
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.
8. Report in column (i) and G) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Tri,256 25€
FERC Elc Tri,375 37E
FERC Elc Tri,825 82E
FERC Elc Tri 336 33€
FERC Elc Tri,17,976 97E
FERC Elc Tri,183,382 1a3,38~
FERC No.Sunset Trans. Line Westside Substation 148,603 148,603
FERC No.Westside Substation Little Falls Substa.019 01~
FERC No.Main Canal/SmmrFalls Bell Substation 237 631 237 631
FERC No. 90.Bell Substation E Greenacres lIT 165 16f
FERC Elc Tri,355 35f
FERC Elc Tri,800 aoc
FERC Elc Tri,385 38f
FERC Elc Tri,015 01f
FERC Elc Tri,131 131
FERC Elc Tri,850 a5C
FERC Elc Tri,350 35C
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
I v-Jr OF J;;I I-r I ""I~II Y FQR \.! '' ....,'~ ~Account 456) (Continued)(Including transactions reffered to as 'wlieeling
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 (rt1). 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. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
771 771
725 725
484 2,484
13,432 13,432
40,815 40,815
464,685 464,685
127 506 088 159,594
102,780 102 780
29,235 29,235
30,816 30,816
607 607
868 868
069 069
685 685
163 163
141 141
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I """. 1N,OF ELE;,C-I KIl,;l I Y FOR UI Ht: K~~ccount 456)(Including transactions referred to as 'wheeling
1. Report all transmission of electricity, Le., wheeling, provided for other electric utilities, cooperatives, other public authorities
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
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 orpublic 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:
FNO - Firm Network Service for Others, FNS - Firm Network Transmission Service for Self, lFP - "long-Term Firm Point to PointTransmission Service, OlF - Other long-Term Firm Transmission Service, SFP - Short-Term Firm Point to Point TransmissionReservation, NF - non-firm transmission service, as - Other Transmission Service and AD - Out-of-Period Adjustments. Use this code
for any accounting adjustments or "true-ups" for service provided in prior reporting periods. Provide an explanation in a footnote for
each adjustment. See General Instruction for definitions of codes.
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)
Xcel Energy Bonneville Power Administration Northwestem Energy
Vaagen Brothers Lumber Company Vaagen Brothers Lumber Company Idaho Power Company LFP
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This ~ort Is:Date of ReJJort Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
I -OF ELEGI KI~II Y FgR \.!!'
...... ''"'
JP~unt ontlnueo)(Including transactions reffered to as 'wtieehng
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 pointll 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.
8. Report in column (i) and 0) the total megawatthours received and delivered.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineSchedule 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)
FERC Elc Trf,308 30f
FERC No.Colville Substation LoLa-Oxbow 230kv 24,622 62~
197 428,355 428,35f
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This
ooort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) 0 A Resubmission 04/25/2005
JI ur FIl-l 11"(1\,.111 T ~~K ~ I MCI"(~~Ccount 450) (Gontlnueo)(Including transactions reffered to as 'wlieeling
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 theamount 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 servicerendered.
10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only 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 (Other Charges)Total Revenues ($)Line
($)($)($)
(k+l+m)No.(k)(I)(m)(n)
17 ,297 17,297
488 24,622 23,105 115,215
10,445,878 330,620 112,569 13,889,067
FERC FORM NO.1 (ED. 12-90)Page 330.
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) n A Resubmission 04/25/2005
TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)
(Including transactions referred to as "wheeling
1. Report all transmission, Le. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, and others for the quarter.
2. In column (a) report each company or public authority that provided 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. Use additional columns as necessary to report all companies or public authorities that provided
transmission service for the quarter reported.
3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNS - Firm Network Transmission Service for Self, lFP - long-Term Firm Point-to-Point Transmission Reservations. OlF - Other
Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission
Service, and OS - Other Transmission Service. See General Instructions for definitions of statistical classifications.
4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the
demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report 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 (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no
monetary settlement was made, enter zero in column (h). 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.
7. Footnote entries and provide explanations following all required data.Line TRANSFER OF ENERG"INo. Name of Company or Public Statistical Magawatt- Magawan-tiours tiours
Authority (Footnote Affiliations) Classification Received Delivered(a) (b) (c) (d)
1 Bonneville Power Admin LFP
Bonneville Power Admin LFP
Bonneville Power Admin LFP
Bonneville Power Admin LFP
Bonneville Power Admin
Bonneville Power Admin
Bonneville Power Admin
8 Grant County PUD
9 Kootenai Electric Coop LFP
10 NorthWestern Energy
11 Northwestern Energy SFP
12 Portland General Elec LFP
13 Portland General Elec
14 Puget Sound Energy
15 Seattle City Light
16 Snohomish PUD
Year/Period of Report
End of 2004/04
471 1,471
EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER:
!d.emana ~nergy J.Jtner Total Cost ofCharges Charges Charges Trans ssion
($) ($) ($)
(e) (f)
(g)
172,808 1,172,808
190,276 5,190,276687,444 192 687,636
292,074 1,292,074
, ,
242 6,242
142
206
596
32,112
150,495
679
642,588
13,451
31,182
250
192,847
142
341
......' .......,.
' 1;~~5
"',
5$6
32,112
32,295 32,295 150,495
679
642,588
782
197
320
96,070
6,782
197
320
96,070
12,818
31,182
250
...."
185,695
633
1?,
TOTAL 153,85(153,850 021,981 409,733 23,680 455,394
FERCFORM NO.1/3-Q (REV. 02-04)Page 332
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)
(Including transactions referred to as "wheeling
1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, and others for the quarter.
2. In column (a) report each company or public authority that provided 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. Use additional columns as necessary to report all companies or public authorities that provided
transmission service for the quarter reported.
3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNS - Firm Network Transmission Service for Self, lFP - long-Term Firm Point-to-Point Transmission Reservations. OlF - Other
Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission
Service, and as - Other Transmission Service. See General Instructions for definitions of statistical classifications.
4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. In column (e) report the
demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report 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 (g). Report in column (h) the total charge shown on bills rendered to the respondent. If no
monetary settlement was made, enter zero in column (h). Provide a footnote explaining the nature of the non-monetary settlement
including the amount and type of energy or service rendered.
6. Enter "TOT AL" in column (a) as the last line.
7. Footnote entries and provide explanations following all required data.
Line TRANSFER OF ENERG't EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER;
No.Name of Company or Public Statistical Magawatt-MagaWatt-bI.emana t:nergy JJtner Total Cost oftiourstioursChar
reS
Char
reS
Charres Trans~ssionAuthority (Footnote Affiliations)Classification Received Delivered(a)(b)(c)(d)(e)(f)
(g)
1 Tacoma Power 10,680 10,680 20.810 20,810
TOTAL 153,850 153,850 021,981 409,733 23,680 9,455,394
TOTAL 153,85(153,850 021,981 409,733 23,680 9,455,394
FERC FORM NO. 1/3-Q (REV. 02-04)Page 332.
Name of Respondent
Avista Corporation
This ~ort Is: Date of Rep'ort(1) IX.J An Original (Mo, Da, Yr)
(2) A Resubmission 04/25/2005
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Description
(a)
Line
No.
Industry Association Dues
Nuclear Power Research Expenses
Other Experimental and General Research Expenses
Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities
Oth Expn ~=5,000 show purpose, recipient, amount. Group if c: $5,000
Directors Fees and Expenses
Miscellaneous General Expenses
Community Relations
Educational - Informational
10 Other Miscellaneous General Expenses
11 Other Miscellaneous Labor
TOTAL
FERC FORM NO.1 (ED. 12-94)Page 335
Year/Period of Report
End of 2004/04
Amount
(b)
309,091
.. ..
" 113436
913.,3$7
300,742
672,295
561,396
124,455
227
86,802
085,801
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405)
(Except amortization of aquisition adjustments)
1. Report in section A for the year the amounts for: (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) 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. Identify at 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.
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
Depreciation Amortization of
Line ygreciation Expense for Asset Limited Term Amortization of
No.Functional Classification xpense Retirement Costs Electric Plant Other Electric Total(Account 403)(Account 403.(Account 404)Plant (Ace 405)
(a)(b)(c)(d)(e)(f)
1 Intangible Plant 601,454 601,454
2 Steam Production Plant 437 770 437,770
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional 516,388 516,388
5 Hydraulic Production Plant-Pumped Storage
6 Other Production Plant 466,711 450,004 916,715
7 Transmission Plant 962,419 962,419
8 Distribution Plant 16,171 827 16,171 827
9 General Plant 609,764 609,764
Common Plant-Electric 555,527 656,778 212 305
TOTAL 50,720,406 258,232 450,004 428,642
B. Basis for Amortization Charges
1. Amortization of Limited - Term Electric Plant - Account 404 includes:
(a) $4,190 amortization of limited term electric plant is based upon the operation portion of the Noxon Rapids Licensed Project #2075 which ends
12/31/2004.
(b) $325,423 amortization of Noxon and Cabinet Relicense 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 Grant County, WA in 1986.
(e) $2,948,520 amortization of software.
(f) $815,229 allocated portion of amortization leasehold Improvements from common plant.
(g) $12,316 amortization of Nez Perce Forest Use Permits over 30 years.
(h) $114,511 amortization of Transportation leasehold Improvements.
(i) $16,232 to fully amortize intangible organization item for the Citizens Utility Acquisition in March 1993.
2. Account 405 - Reflects amortization of the investment in settlement exchange power for WNP #3.
3. Plant balances listed in Section C, Column B are derived at by taking the beginning plant balance plus the ending plant balance divided by two.
4. "Applied Depreciation Rates (%)" listed in column e of Section C are an average of our Idaho and Washington rates.
5. A 9% Sinking Fund is in affect for our Hydro Plant Accounts that are broken out in Section C.
6. Cost of Removal is included in calculating the "Remaining Life" in Section C, column g.
FERC FORM NO.1 (REV. 12-Q3)Page 336
Name of Respondent This (!Jort Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
line uepreclacle cstlmatea Net Appllea MOrtality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(a)(In Th~~fandS)Life (Percent)(per;rnt)r8e ~gr(c)(d)
STEAM PLANT
Colstrip No.
311 50,384 35.13.
312 73,581 35.14.
314 17,464 34.16.
315 144 35.6.40 14.
316 677 ' 34.14.
Subtotal 158,250
Colstrip No.
311 49,479 33.14.
312 45,664 34.16.
314 14,777 31.18.
315 5,483 34.16.
316 061 32.16.
Subtotal 119,464
Kettle Falls
310 148 35.
311 24,551 33.13.
312 39,758 33.-4.16.
314 13,301 33.14.
315 10,262 34.-4.14.
316 494 33.15.41
Subtotal 90,514
HYDRO PLANT
Cabinet Gorge
330 241 100.93.
331 690 75.47.
332 19,798 100.76.
333 29,399 60.53.
334 128 45.56.22.
335 2,406 45.
336 099 75.35.
Subtotal 761
Noxon Rapids
330 29,974 100.95.
FERC FORM NO.1 (REV. 12-03)Page 337
Name of Respondent This (!Jort Is:Date of Re~ort Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreClaDle t:somatea Net Appllea MOrtality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
fa)
(In Th
~~fandS)~~f (Percent)(per~nt)Y8e ~grCd)
331 11,290 75.59.
332 31,674 100.64.82.
333 31,375 60.54.
334 11,434 45.16.42.
335 620 45.19.
336 221 65.49.
Subtotal 118,588
Post Falls
330 732 100.83.
331 612 65.
332 032 90.86.
333 218 60.
334 849 40.11.
335 214 55.49.
Subtotal 11,657
Long Lake
330 418 100.73.
331 572 75.110.
332 16,572 95.40.43
333 792 60.28.25.
334 670 45.122.12.
335 372 45.27.25.43
Subtotal 30,396
Little Falls
330 217 100.78.
331 902 75.13.
332 990 95.60.
333 959 60.-4.
334 630 40.18.12.
335 137 55.24.
Subtotal 15,835
Upper Falls
330 100.63.
331 492 75.
332 470 95.14.47.
FERC FORM NO.1 (REV. 12-03)Page 337.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclacle t:.stlmatea Nel Appllea MOrtality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(a)(In Th~~fandS)7gf (Percent)(per~nt)'f8e
Life
Cd)Cg)
333 090 60.201.17.
334 776 45.29.
335 107 35.30.
Subtotal 998
Nine Mile
330 100.59.
331 922 75.12.60.
332 11,841 95.12.76.
333 465 60.18.58.
334 637 45.24.35.
335 281 55.43.
336 625 65.63.
Subtotal 28,782
Centralia-Skookumchuc
331 35.
332 35.
333 217 35.
334 35.
Subtotal 289
Our share sold 10/04
Monroe Street
331 168 65.31.65.
332 045 75.34.75.
333 11,018 60.32.61.
334 620 45.31.46.
335 45.35.46.
336 65.13.65.
Subtotal 28,926
OTHER PRODUCTION
Northeast Turbine
341 257 29.
342 146 29.
343 090 29.
344 595 29.
345 334 16.
346 241 29.
FERC FORM NO.1 (REV. 12-Q3)Page 337.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclacle ~sIlmatea Net Appllea MOrtality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining(In Thousands)
~~f
(Percent)(Per~nt)r8e
Life(a)(b)(d)(a)
Subtotal 663
Rathdrum
341
343 658
344 603
345 204
Subtotal 4,485
Kettle Falls CT
342
343 071
344
345
Subtotal 169
Boulder Park
341 724
342 116
343
344 29,900
345 262
346
Subtotal 31,029
Coyote Springs 2
341 213
342 12,586
344 75,747
345 239
346 657
Subtotal 104,442
TRANSMISSION PLANT
350 929
352 980 50.36.
353 128,697 50.25.32.
354 068 75.51.
355 82,636 45.33.25.
FERC FORM NO.1 (REV. 12-Q3)Page 337.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/Q4(2) n A Resubmission 04/25/2005
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclaDle cstlmatea Net Appllea MOrtality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining(In Thousands)
~~~
(Percent)(Per~nt)r8e Life(a)(b)(d)(a)
356 66,583 55.36.
357 561 60.33.
358 318 60.33.
359 827 75.55.
Subtotal 318,599
DISTRIBUTION PLANT
361 10,185 50.10.31.
362 70,157 40.R1.27.
364 158,542 45.31.
365 107,078 50.20.35.
366 761 60.10.49.
367 83,672 40.17.35.
368 123,132 40.10.23.
369 88,106 48.10.30.
370 24,540 35.10.21.
373 174 25.10.
373.4 Hi Press Sodium 014 20.10.12.
Subtotal 738,361
GENERAL PLANT
390.10 Struc & Improve 971 50.LO.19.
391.1 Comp Hardware 145 25.S1.
393 100 40.15.
394 760 20.10.
395 929 28.10.
397 20,298 12.10.
398 25.
Subtotal 28,205
MISC POWER
392 980
396 591 7.43
Subtotal 571
TOTAL COMPANY 932,984
FERC FORM NO.1 (REV. 12'()3)Page 337.
Name of Respondent This (!)ort Is:Date of Report Year/Period of Report
Avista Corporation (1 ) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
REGULATORY COMMISSION EXPEN
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 Total . uf;!terrea
No.(Fumish name of regulatory commission or body the Regulatory Expense for In Account
Commission Current Year 182.3 aldocket or case number and a description of the case)Utility (b) + (c)Beginning 0 Year(a)(b)(c)(d)(e)
FEDERAL ENERGY REGULATORY COMMISSION
Charges include annual fee and license fees
the Spokane River Project, and the Cabinet
Gorge Project and Noxon Rapids Project.267,927 958 295 885
WASHINGTON UTILITIES & TRANSPORTATION
Includes annual fee and Electric Dockets Is:
42179 42095,42084,42072,42074,41876,41795,
41792 41785,41770,41712 41675,41355,41264,
41222,41203,41083,41067,41020,40995,40868,
40845,40843,40786,40785,40663,40611,40594,
40587,40583,40472 40416,40379,40338,40329
40252,40035,31905,30751,30598,31303 615,831 345,596 961,427
Gas - Docket #s:42252 42198,42180,421 03,42070,
41877,41865,41791,41786,41784,41771,41676,
41599,41515,41514,41488,41375,41356,41265,
223,41202,41021,41019,40869,40844 40803,
40787,40595,40588,40482 40482,40473,40417
40380,40156,40036,32148,31361 30829,30599 258,236 273,489 531 725
IDAHO PUBLIC UTILITIES COMMISSION
Includes annual fee & Electric Dockets#s:AVU-
04-01,04-02,04-03,04-04-05,04-06,03-
Advice #s:ADV 04-01-E through 04-06-E
General Electric Docket # GNR-04-406,600 378,011 784,611
Gas - Docket Is: AVU-G 04-01, 04-02 & 03-
Advice #s:ADV 04-01-G through 04-05-G
RU L-04-0 1 , A VU-04-04-02,04-125 850 177,746 303,596
OREGON PUBLIC UTILITIES COMMISSION
Docket Is: LC 35, UF 4185
Misc Advice Is: 04-03-G, UG-159, UM1162,UM1165
UF4202,UF4207 UF4209,UM1115 202 045 127 977 330,022
CALIFORNIA PUBLIC UTILITIES COMMISSION
Rulemaking:98-026,5-047,1 0-001 04-01-006
Resolutions:M-4813, E-3254
Decisions: 01-05-033,01-07-026,01-08-065
02-10-040,02-12-011,04-08-010
Advice Is: UG907G1: C-59-60-61-
62 -G, C-63-G, C-64-G, C-65-G, C-66-G 15,343 114,249 129,592
TOTAL 891 832 445,026 336,858
FERC FORM NO.1 (ED. 12-96)Page 350
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2004/04
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) A Resubmission 04/25/2005
REGULATORY 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 DURINGYEAR
CURRENTLY CHARGED TO
epartmen No.(0
(g)
(h)
AMORTIZED DURING YEAR
Contra
Account
(j)
Amount Deferred inAccount 182.End of Year
(I)
Deferred to
Account 182.
(i)(k)
Electric.0928 295,885
Electric 0928 961,427
Gas 1928 531,725
Electric 0928 784,611
Gas 1928 303,596
Gas 330 0222928
Gas 2928 129,592
Line
No.
336,858
--,-----,..,-,---,-,,-,-'-'--..."'-'------'--."-'-""""----'---.-,....-
FERC FORM NO.1 (ED. 12-96)Page 351
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) A Resubmisslon 04/25/2005
DISTRIBUTION OF SALARIES AND AGES
Report below the distribution of total salaries and wage!? 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.
Year/Period of Report
End of 2004/04
(a)
Direct PayrollDistribution
(b)
TotalLine
No.
Classification
Electric
Operation
Production
Transmission
Distribution
Customer Accounts
Customer Service and Informational
Sales
Administrative and General
10 TOTAL Operation (Enter Total of lines 3 thru 9)
11 Maintenance
12 Production
13 Transmission
14 Distribution
15 Administrative and General
16 TOTAL Maint. (Total of lines 12 thru 15)
17 Total Operation and Maintenance
18 Production (Enter Total of lines 3 and 12)
19 Transmission (Enter Total of lines 4 and 13)
20 Distribution (Enter Total of lines 5 and 14)
21 Customer Accounts (Transcribe from line 6)
22 Customer Service and Informational (Transcribe from line 7)
23 Sales (Transcribe from line 8)
24 Administrative and General (Enter Total of lines 9 and 15)
25 TOTAL Oper. and Maint. (Total of lines 18 thru 24)
26 Gas
27 Operation
28 Production-Manufactured Gas
29 Production-Nato Gas (Including Expl. and Dev.
30 Other Gas Supply
31 Storage, LNG Terminaling and Processing
32 Transmission
33 Distribution
34 Customer Accounts
35 Customer Service and Informational
36 Sales
37 Administrative and General
38 TOTAL Operation (Enter Total of lines 28 thru 37)
39 Maintenance
40 Production-Manufactured Gas
41 Production-Natural Gas
42 Other Gas Supply
43 Storage, LNG Terminaling and Processing
44 Transmission
45 Distribution
46 Administrative and General
47 TOTAL Maint. (Enter Total of lines 40 thru 46)
030,689
950,369
073,062
225,363
96,243
677,811
10,727,392
33,780 929
185,117
033,429
176,837
836,990
232 373
12,215,806
983,798
10,249,899
225,363
96,243
677,811
11,564,382
43,013,302
705,855
4,434 307
166,729
443,391
470,031
15,637,032
243,553
309,646
553,199
FERC FORM NO.1 (ED. 12-88)Page 354
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
DISTRIBUTION OF SALARIES AND WAGES (Continued)
Year/Period of Report
End of 2004/04
Line
No.
Classification Direct PayrollDistribution
(b)
Total
(d)(a)
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)
52 Storage, LNG Terminaling and Processing (Total of lines 31 thru
53 Transmission (Lines 32 and 44)
54 Distribution (Lines 33 and 45)
55 Customer Accounts (Line 34)
56 Customer Service and Informational (Line 35)
57 Sales (Line 36)
58 Administrative and General (Lines 37 and 46)
59 TOTAL Operation and Maint. (Total of lines 49 thru 58)
60 Other Utility Departments
61 Operation and Maintenance
62 TOTAL All Utility Dept. ('(otal of lines 25, 59, and 61)
63 Utility Plant
64 Construction (By Utility Departments)
65 Electric Plant
66 Gas Plant
67 Other (provide details in footnote):
68 TOTAL Construction (Total of lines 65 thru 67)
69 Plant Removal (By Utility Departments)
70 Electric Plant
71 Gas Plant
72 Other (provide details in footnote):
73 TOTAL Plant Removal (Total of lines 70 thru 72)
74 Other Accounts (Specify, provide details in footnote):
75 Stores Expense (163)
76 Uamortized debt expense (181)
77 Preliminary Survey and Investigation (183)
78 Small Tools Expense (184)
79 Non-operating expenses (417)
80 Expenditures of Certain Civic, Political and Related Activiti
81 Purchase and Stores Expense (980)
82 Transportation Expense (981)
83 Spokane Central Operating Facility Expense (985)
84 Clark Fork Relicensing (987)
85 Miscellaneous Deferred Debits (186)
95 TOTAL Other Accounts
96 TOTAL SALARIES AND WAGES
949,408
4,434,307
166,729
443,391
779,677
18,190,231 521,014 18,711,245
61,203,533 044,103 63,247,636
".""",...........,......"....,...,",",.......,. ...., """""""""""""""":"""",:""""""""""
:'~A;"
.."""".. '" """","",, .........,..........,.....,...., .,....." .!""""
..""M
""""...".:"",""""';""""""'-"""'" .." ."- "'.."'
22,424 862
488,942
678,531
447,503
24,103,393
936,445
28,913,804 126 034 039,838
~--
L ....
." ,".', .. "" "" ,,, "' "... '" "....,..,:....,.., ., ....."......,:.."....... ..,:..."
724,505 054 707,451
66,122 554 67,676
790,627 15,500 775,127
243 243
27,597 597
11,757 41,134 891
725,454 12,589 738,043
208,513 281 209,794
614,699 581,195 33,504
530,429 506,588 23,841
764,901 759,770 131
385,697 385,696
886,682 19,364 24,906,046
155,729
121,063,693
154,637 26,001,092
121,063,693
FERC FORM NO.1 (ED. 12-88)Page 355
Name of Respondent
Avista Corporation
This Report Is:
(1) 00 An Original
(2) A Resubmission
Date of Report
(Mo, DB, Yr)
04/25/2005
Year/Period of Report
End of 2004/04
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 amortization for 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 Commission or other
authorization.
1 & 2 Common Plant in service and accumulated provision for depreciation:
Acct No.
303
389
390
391
392
393
394
395
396
397
398
DESCRIPTION
Intangible
Land and Land Right s
Structures and Improvements
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
160,632
562,682
24,080,390
732,027
609,292
887,130
642,940
769,524
384,046
11,819,356
620,207
------------
Total Common Plant
Const. Work in Progress
$ 67,268,226
$ 5,818,804
------------
Total Utility Plant
Acc.Prov.for Dep. & Amort.
$ 73,087,030
$ 23,509,449
------------
Net Utility Plant $ 49,577 581
Common Expenses allocated to Electric and Gas Departments:
Acct No.
901
902
903
903.90-99
904
905
Total Electric
CUst Acct/Collect Supervisison
Meter Reading Expenses
CUst rec & collectn expenses
AIR mise fees
Uncollectible accounts
Mise cust acct expenses
170,333
022,477
12, 170, 847
397,457
800,019
983,097
88,890
526,397
575,824
135,769
754,889
568,849
FERC FORM NO.1 (ED. 12-87)Page 356
Gas
81,443
496,080
595,023
261,688
045,130
414,248
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
net direct plant
# of cust ~ yr end
# of cust ~ yr end
Name of Respondent
Avista Corporation
This Report Is:
(1 ) IX) An Original
(2) A Resubmission
Date of Report
(Mo, , Yr)
04/25/2005
Year/Period of Report
End of 2004/04
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. Fumish 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 amortization for 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 Commission or other
authorization.
907
908
909
910
911
912
913
916
920
921
922
923
924
925
926
927
928
929
930.
930.
931
935
403
404
Cust svce & info exp supervision
Cust assistance expenses
Info & instruct advert expenses
Misc cust serv & info expenses
Sales expense-supervision
Demo and selling expenses
Advertising expenses
Misc sales expenses
Admin & gen salaries
Office supplies & expenses
Admin expenses tranf-credit
Outside services employed
Property Insurance
Injuries and damages
Employee pensions&benefits
Franchise requirement
Regulatory commiss1on expenses
Duplicate charges-credit
General advertising expenses
Misc General expenses
Rents
Maint of general plant
Depreciation
Amort of LTD term plant
148,165
316,590
148,149
599,984
215,306
20,458
21,236,414
999,904
(27,629)
11,303,904
986,432
847,317
33,311,217
89,538
951,212
244,802
930,347
089,066
301,812
93,058
198,841
93,048
004,902
135,227
10,941
15,322,915
766,340
(22,032)
139,951
710,004
283,290
24,052,278
65,297
906,115
502,352
948,077
996,573
656,779
55,107
117,749
55,101
595,082
80,079
517
913,499
233,564
(5,597)
163,953
276,428
564,027
258,939
24,241
045,097
742,450
982,270
92,493
645,033
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
# of cust ~ yr end
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
Note 1: The 4 factor allocator is made up of 25% each-customer counts, direct labor, direct O&M, and Net
direct plant.
4. Letters of approval received from staffs of State Regulatory Comm1ssions in 1993
FERC FORM NO.1 (ED. 12-87)Page 356.
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/25/2005
PURCHASES AND SALES OF ANCILLARY SERVICES
Report the amounts for each type of ancillary service shown in column (a) for the year as specified in Order No. 888 and defined in the
respondents Open Access Transmission Tariff.
Year/Period of Report
End of 2004/04
In columns for usage, report usage-related billing determinant and the unit of measure.
(1) On line 1 columns (b), (c), (d), (e), (f) and (g) report the amount of ancillary services purchased and sold during the year.
(2) On line 2 columns (b) (c), (d), (e), (f), and (g) report the amount of reactive supply and voltage control services purchased and sold
during the year.
(3) On line 3 columns (b) (c), (d), (e), (f), and (g) report the amount of regulation and frequency response services purchased and sold
during the year.
(4) On line 4 columns (b), (c), (d), (e), (f), and (g) report the amount of energy imbalance services purchased and sold during the year.
(5) On lines 5 and 6, columns (b), (c), (d), (e), (f), and (g) report the amount of operating reserve spinning and supplement services
purchased and sold during the period.
(6) On line 7 columns (b), (c), (d), (e), (f), and (g) report the total amount of all other types ancillary services purchased or sold during
the year. Include in a footnote and specify the amount for each type of other ancillary service provided.
Line Type of Ancillary ServiceNo. (a)
1 Scheduling. System Control and Dispatch
2 Reactive Supply and Voltage
3 Regulation and Frequency Response
4 Energy Imbalance
5 Operating Reserve - Spinning
6 Operating Reserve - Supplement
7 Other
8 Total (Lines 1 thRl 7)
Amount Purchased for the Year
Usage - Related Billing Determinant
Unit of
Number of Units Measure Dollars(b) (c) (d)
Amount Sold for the Year
Usage - Related Billing Determinant
Unit of
Number of Units Measure Dollars(e) (f)
(g), .., .
322.000 $8.94/kW 887 262 322.000 $8.94/kW 887 262
.. ,.... "'
..'" 483,000 $8.94/kW
..." '
" 483'009 $8.94/kW
7~! 31.28/MWH
288,787
318.020
318.020
24.629
11,547.931
483,000
483,000
787
288,787
$8.94/kW
$8.94/kW
31,28/MWH
318.020
318.020
24,629
11.547.931
FERC FORM NO.1 (New 2'()4)Page 398
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
MONTHLY TRANSMISSION SYSTEM PEAK LOAD
(1) Report the monthly peak load on the respondent's transmission system. 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 on Column (b) by month the transmission system s peak load.
(3) Report on Columns (c) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
(4) Report on Columns (e) through m by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for
the definition of each statistical classification.
Year/Period of Report
End of 2004/04
NAME OF SYSTEM:
Line
No.Month
Monthly Peak
MW - Total
(a)
1 January
2 February
3 March
4 Total for Quarter
5 April
6 May
7 June
8 Total for Quarter
9 July
10 August
11 September
12 Total for Quarter
13 October
14 November
15 December
16 Total for Quarter
17 Total for Year to
(b)
Day of Hour of
Monthly MonthlyPeak Peak(c) (d)
1000
800
1900
Firm Network Firm Network Long-Term Firm Other Long-Short-Term Firm Other
Service for Self Service for Point-to-point Term Firm Point-to-point Service
Others Reservations Service Reservation
(e)(f)
(g)
(f)(f)(f)
766 284 110 316 283
1,434 267 110 316 311
366 250 110 316
566 801 330 948 602
177 226 110 316
120 221 110 316 350
391 258 110 316 429 119
688 705 330 948 854 206
1,477 269 110 316 429
1,485 254 120 316 429 553
176 219 120 316 175 284
138 742 350 948 033 891
279 216 120 316 446
433 279 104 316 542
454 264 104 316 333
166 759 328 948 261 321
16,558 007 338 792 148 020
" -, ,, . ,
800
800
2300
1700
1600
1200
" .' ,
FERC FORM NO.1/3-Q (NEW. 07-04)Page 400
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) A Resubmission 04/25/2005
ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line
No.
Item
(a)
1 SOURCES OF ENERGY
2 Generation (Excluding Station Use):
3 Steam
4 Nuclear
5 Hydro-Conventional
6 Hydro-Pumped Storage
7 Other
8 Less Energy for Pumping
9 Net Generation (Enter Total of lines 3
through 8)
1 0 Purchases
11 Power Exchanges:
12 Received
13 Delivered
14 Net Exchanges (Line 12 minus line 13)
15 Transmission For Other (Wheeling)
16 Received
17 Delivered
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
and 19)
FERC FORM NO.1 (ED. 12-90)
MegaWatt Hours
(b)
11,225,
Page 401a
Line
No.
Item
(a)
21 DISPOSITION OF ENERGY
22 Sales to Ultimate Consumers (Including
Interdepartmental Sales)
23 Requirements Sales for Resale (See
instruction 4, page 311.
24 Non-Requirements Sales for Resale (See
instruction 4, page 311.
25 Energy Furnished Without Charge
26 Energy Used by the Company (Electric
Dept Only, Excluding Station Use)
27 Total Energy Losses
28 TOTAL (Enter Total of Lines 22 Through
27) (MUST EOUAL LINE 20)
Year/Period of Report
End of 2004/04
MegaWatt Hours
(b)
376,616
232,653
13,510
602 393
11,225,172
Name of Respondent
Avista Corporation
This ~ort Is:
(1) lKJAn Original
(2) D A Resubmission
MONTHLY PEAKS AND OUTPUT
(1) Report the monthly peak load and energy output. If the respondent has two or more power which are not physically integrated, furnish the required
information for each non- integrated system.
(2) Report on line 2 by month the system s output in Megawatt hours for each month.
(3) Report on line 3 by month the non-requirements sales for resale. Include in the monthly amounts any energy losses associated with the sales.
(4) Report on line 4 by month the system s monthly maximum megawatt load (60 minute integration) associated with the system.
(5) Report on lines 5 and 6 the specified information for each monthly peak load reported on line 4.
Date of Report
(Mo, Da, Yr)
04/25/2005
Year/Period of Report
End of 2004/04
NAME OF SYSTEM:Avista Utilities
Line Monthly Non-Requirments MONTHLY PEAKSales for Resale &No.Month Total Monthly Energy Associated Losses Megawatts (See Instr. 4)Day of Month Hour
(a)(b)(c)(d)(e)(f)
29 January 019,903 131 451 766 100
30 February 836,560 64,586 434 800
31 March 830,833 96,242 366 1900
32 April 821,810 154,507 177 800
33 May 020,993 349,617 121 800
34 June 054,948 352,785 1,418 1600
35 July 967,866 194,877 477 1700
36 August 891 066 128,292 485 1600
37 September 844,737 176,959 176 1200
38 October 914,656 196,158 279 800
39 November 945,152 172,332 433 1800
40 December 076,648 214,847 1,454 1800
TOTAL 11,225,172 232 653
FERC FORM NO.1 (ED. 12-90)Page 401 b
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)2004/04(2) D A Resubmission 04/25/2005 End of
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 intemal 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 plan~. 6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned CE)nve,-ted to Met. 7. Quantities of fuel bumed (Line 38) and average cost
per unit of fuel bumed (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.8. If more than one
fuel is burned in a plant fumish only the composite heat rate for all fuels bumed.
Line Item Plant Plant
No.Name:Name: Spokane N.
(a)(c)
Kind of Plant (Internal Comb, Gas Turb, Nuclear Gas Turbine Gas Turbine
Type of Constr (Conventional, Outdoor, Boiler, etc)Not Applicable Not Applicable
Year Originally Constructed 2003 1978
Year Last Unit was Installed 2003 1978
Total Installed Cap (Max Gen Name Plate Ratings-MW)143.61.
Net Peak Demand on Plant - MW (60 minutes)138
Plant Hours Connected to Load 2635
Net Continuous Plant Capability (Megawatts)137
When Not Limited by Condenser Water
When Limited by Condenser Water
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh 407113000 91000
Cost of Plant: Land and Land Rights 129664
Structures and Improvements 7269300 256673
Equipment Costs 97085515 13406292
Asset Retirement Costs
Total Cost 104354815 13792629
Cost per KW of Installed Capacity (line 17/5) Including 727.2113 223.1817
Production Expenses: Oper, Supv, & Engr 846687 640
Fuel 17786064 7165
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses 145346 60206
Misc Steam (or Nuclear) Power Expenses
Rents
Allowances
Maintenance Supervision and Engineering 16794 32351
Maintenance of Structures 4182
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant 1305702 41761
Maintenance of Misc Steam (or Nuclear) Plant
Total Production Expenses 20100593 146305
Expenses per Net KWh 0494 6077
Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas Gas
Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)Mcf Met
Quantity (Units) of Fuel Burned 2624019 1448
Avg Heat Cont - Fuel Bumed (btu/indicate if nuclear)1019000 1019000
Avg Cost of Fuel/unit, as Delvd f.b. during year 778 000 000 948 000 000
Average Cost of Fuel per Unit Bumed 778 000 000 948 000 000
Average Cost of Fuel Burned per Million BTU 650 000 000 860 000 000
Average Cost of Fuel Burned per KWh Net Gen 044 000 000 079 000 000
Average BTU per KWh Net Generation 6568.000 000 000 16216.000 000 000
FERC FORM NO.1 (REV. 12-03)Page 402
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2004/04(2)D A Resubmission 04/25/2005 End of
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 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32
, "
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.
Plant Plant Plant Line
, ,,..
Name: Kettle Falls Name:Co/~trip Name: R'athdruin No.
(d)(e)(f)
,..
Steam Steam Gas Turbine
Conventional Conventional Not Applicable
1983 1984 1995
1983 1985 1995
50.233.40 166.
216
8300 8725
222 176
365753000 1604774000 5977000
941300 1299549 484415
24562886 99998520 33279
65678801 177845180 4465084
1114206
92297193 279143249 4982778
1820.4575 1195.9865 29.9266
139994 36449 7090
8385594 11022574 894206
545560 1118354
696759 58911 278213
385102 1639953
18573 4694210
97088 314697 43696
108537 366524 7755
957903 3341814
144351 396056 304858
211914 519888
11672802 18833793 6230028
0319 0117 0423
Wood Gas Coal Oil Gas
Tons Mcf Tons Bbl Met
524369 2922 102641 2779 78583
8500000 1019000 17108333 140000 1019000
15.967 472 000 10.615 67.742 000 11.379 000 000
15.967 472 000 10.615 67.742 000 11.379 000 000
880 390 000 620 11.440 000 11.170 000 000
023 049 000 007 000 000 150 000 000
12194.000 12194.000 000 10895.000 10895.000 000 13397.000 000 000
FERC FORM NO.1 (REV. 12-03)Page 403
Name of Respondent This (!)ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)2004/Q4(2) D A Resubmission 04/25/2005 End of
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
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 bumed converted to Mct.7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.8. If more than one
fuel is burned in a plant fumish only the composite heat rate for all fuels bumed.
Line Item Plant Plant
No.Name: Boulder Park Name:
(a) (b)(c)
Kind of Plant (Internal Comb, Gas Turb, Nuclear Internal Comb
Type of Constr (Conventional, Outdoor, Boiler, etc)Conventional
Year Originally Constructed 2002
Year Last Unit was Installed 2002
Total Installed Cap (MaxGen Name Plate Ratings-MW)24.
Net Peak Demand on Plant - MW (60 minutes)
Plant Hours Connected to Load 1188
Net Continuous Plant Capability (Megawatts)
When Not Limited by Condenser Water
When Limited by Condenser Water
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh 15838000
Cost of Plant: Land and Land Rights 144733
Structures and Improvements 724602
Equipment Costs 30489798
Asset Retirement Costs
Total Cost 31359133
Cost per KW of Installed Capacity (line 17/5) Including 1274.7615 0000
Production Expenses: Oper, Supv, & Engr 9201
Fuel 1001900
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses 70989
Misc Steam (or Nuclear) Power Expenses
Rents
Allowances
Maintenance Supervision and Engineering 49762
Maintenance of Structures 40844
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant 207921
Maintenance of Misc Steam (or Nuclear) Plant
Total Production Expenses 1380617
Expenses per Net KWh 0872 0000
Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas
Unit (Coal-tons/Oil-barrel/Gas-met/Nuclear -indicate)Met
Quantity (Units) of Fuel Burned 154873
Avg Heat Cent - Fuel Burned (btu/indicate if nuclear)1019000
Avg Cost of Fuel/unit, as Delvd f.b. during year 6.469 000 000 000 000 000
Average Cost of Fuel per Unit Bumed 469 000 000 000 000 000
Average Cost of Fuel Burned per Million BTU 350 000 000 000 000 000
Average Cost of Fuel Bumed per KWh Net Gen 063 000 000 000 000 000
Average BTU per KWh Net Generation 9964.000 000 000 000 000 000
FERC FORM NO.1 (REV. 12-03)Page 402.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)2004/04(2) D A Resubmission 04/25/2005 End of
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 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on line 32
, "
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 conceming plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant Plant Plant line
Name:Name:Name:No.
(d)(e)(f)
0000 0000 0000
0000 0000 0000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
000 000 000 000 000 000 000 000 000
FERC FORM NO.1 (REV. 12-03)Page 403.
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2004/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/25/2005
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 plant, report on line 11 the approximate average number of employees assignable to each
plant.
Line
No.
Item
(a)
FERC Licensed Project No.
,.,
254~
Plant Name: Monroe Street
(b)
FERC Licensed Project No.254~
Plant Name: Upper Falls
(c)
1 Kind of Plant (Run-of-River or Storage)
2 Plant Construction type (Conventional or Outdoor)
3 Year Originally Constructed
4 Year Last Unit was Installed
5 Total installed cap (Gen name plate Rating in MW)
6 Net Peak Demand on Plant-Megawatts (60 minutes)
7 Plant Hours Connect to Load
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
10 (b) Under the Most Adverse Oper Conditions
11 Average Number of Employees
12 Net Generation, Exclusive of Plant Use - Kwh
13 Cost of Plant
14 Land and Land Rights
15 Structures and Improvements
16 Reservoirs, Dams, and Waterways
17 Equipment Costs
18 Roads, Railroads, and Bridges
19 Asset Retirement Costs
20 TOTAL cost (Total of 14 thru 19)
21 Cost per KW of Installed Capacity (line 20 / 5)
22 Production Expenses
23 Operation Supervision and Engineering
24 Water for Power
25 Hydraulic Expenses
26 Electric Expenses
27 Misc Hydraulic Power Generation Expenses
28 Rents
29 Maintenance Supervision and Engineering
30 Maintenance of Structures
31 Maintenance of Reservoirs, Dams, and Waterways
32 Maintenance of ElectricPlant
33 Maintenance of Misc Hydraulic Plant
34 Total Production Expenses (total 23 thru 33)
35 Expenses per net KWh
_--~._--~- ~----'---~.,----_. ----'~'----~'~-'-""-'-'--"""'-""--"'-,,-, ,. , ,' .., .'
Run-of-River
Conventional
1890
1992
14.
538
Run-of-River
Conventional
1922
1922
10.
622
107,103,000 70,769,000
190,184
045,079
12,661,922
50,448
28,947,633
955.9211
63,564
491,800
2,469,789
972 999
998,152
499.8152
49,688
272
306 020
44,717
302
777
671
271
506,718
0047
46,643
10,432
305,297
54,002
537
191
15,507
48,833
418
497 860
0070
FERC FORM NO.1 (REV. 12.Q3)Page 406
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) D A Resubmission 04/25/2005
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, intemal combustion engine, or gas turbine equipment.
Year/Period of Report
End of 2004/Q4
FERC Licensed Project No. 2~5~
Plant Name: Cabinet Gorge
(d)
FERC Licensed Project No. '20$~
Plant Name: Noxon Rapids
(e)
FERC Licensed Project No. 2045
Plant Name: Long Lake
Line
No.
-'--"'------'-'" --.--.--...,--- ----"'.--.-.--...-----. --------'--'-"'----'---'--'-"'-"----------"-"- ----..-------.--- ..-- ---,..-.---------- ----- ' "....' ,' '...' ' "....,. ,.. , "' " , , , " ,""""""""""-"""""""""""""""""""""""""" """',....,........,.,."..,..,.....,.........................,..................,......,.,..,.." .."........,.,..,....,...,.......,...........,............,.......,..,.."..............................................",..".,...,......................................... """"""""""""""""""""""""""""""""""""""""'..,..,.,........,....,...............".."."....,..,......................,...,.,..,..,...,..,..." ",' , ".. ',", .."" ", ,, '
Storage
Outdoor
1952
1953
245.
250
784
261
202
061,993,000
408,764
357,336
17,600,243
39,488,699
098,564
953,606
305.8083
Storage
Outdoor
1959
1977
466.
352
021
Storage
Conventional
1915
1924
70.
702
527
426
595,423,000 510,719,000
30,923 726
11,461,910
673,879
45,747,042
225,369
120,031,926
257.4687
598,139
586,057
16,638,010
11,905,196
31,727,402
453.2486
70,050
749,736
822,901
80,904
12,573
130,340
198,875
433,402
973
504 754
0024
104,729
248
748,960
876,086
80,366
046
74,116
378,053
666,713
143,226
211,543
0020
109,230
51,716
572 755
70,381
10,246
375
29,285
319,907
625
213,520
0024
FERC FORM NO.1 (REV. 12-Q3)Page 407
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report
(1 ) ~ An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/25/2005
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 plant, report on line 11 the approximate average number of employees assignable to each
plant.
YearlPeriod of Report
End of 2004/04
Line
No.
Item
(a)
FERC Licensed Project No.' 254$'
Plant Name: Nine Mile Falls
(b)
, FERC Licensed Project No. 2545,
Plant Name: Post Falls
(c)
1 Kind of Plant (Run-of-River or Storage)
2 Plant Construction type (Conventional or Outdoor)
3 Year Originally Constructed
4 Year Last Unit was Installed
5 Total installed cap (Gen name plate Rating in MW)
6 Net Peak Demand on Plant-Megawatts (60 minutes)
7 Plant Hours Connect to Load
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
10 (b) Under the Most Adverse Oper Conditions
11 Average Number of Employees
12 Net Generation, Exclusive of Plant Use - Kwh
13 Cost of Plant
14 Land and Land Rights
15 Structures and Improvements
16 Reservoirs, Dams, and Waterways
17 Equipment Costs
18 Roads, Railroads, and Bridges
19 Asset Retirement Costs
20 TOTAL cost (Total of 14 thru 19)
21 Cost per KW of Installed Capacity (line 20
22 Production Expenses
23 Operation Supervision and Engineering
24 Water for Power
25 Hydraulic Expenses
26 Electric Expenses
27 Misc Hydraulic Power Generation Expenses
28 Rents
29 Maintenance Supervision and Engineering
30 Maintenance of Structures
31 Maintenance of Reservoirs, Dams, and Waterways
32 Maintenance of Electric Plant
33 Maintenance of Misc Hydraulic Plant
34 Total Production Expenses (total 23 thru 33)
35 Expenses per net KWh
_._-~~-~ -'--~"--'-------~-----,---o__..,
.. ,. ".., " '
Run-of-River
Conventional
1908
1994
26.
784
Storage
Conventional
1906
1980
14.
782
0"""""""""""""""""""""""""""""""""""""""""
"""""""""""""""""""""""""""""""""""""""""""""""""""""""'".,......."'........,,....,......................,.......,.........,..,...., '" ," ', , ,', ', . ,
0 ,
' ", "
134 860,000 96,356,000
C"""""""""""""""""""""""
""""""""""""""""""""",,""""""""""""""""""""',"""""'.""""""",""""""""""""""""""""""""""""',..."............."....,.................,."....,.,.......,..,...."." ' "" ,," ." .", ,
0..,. '" ."
33,429
922,073
840,543
12,403,473
625,181
824 699
091.8447
502 359
612 907
009,430
287 163
12,411,859
838.6391
54,995
10,432
401 216
51,572
13,184
104
93,700
310,300
382
940,885
0070
56,185
17,302
10,236
372,784
45,660
797
10,386
240,855
10,601
389
755,993
0078
FERC FORM NO.1 (REV. 12-03)Page 406.
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)
(2) D A Resubmission 04/25/2005
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, intemal combustion engine, or gas turbine equipment.
Year/Period of Report
End of 2004/04
FERC Licensed Project No.
Plant Name: Little Falls
(d)
FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
(e)
Run-of-River
Conventional
1910
1911
32.
289
~~- '~---'' -------'----- "--'-- -~-_._.._-- ----- ----- ~-- -~----'-------"--~-- --. ,_.' '" ,,' ', , , ". , , '" '
211 820,000
""""'.......,......"................-....-....-.........."..."....."...,.............. "",.,.'"",.."........--.-....."..,........"...........,............ .......,...',._,.,....'...,................"......"..,....,,'................""""""""""""""""""""""""""",,"""""""""._" ...........-.........-......,..,.....,......,.....,..........,....,....,..,.,.. .,.,"',..............'....."......................,........,......,........,'",.,........, "' ..,. ,.. ,, '' "" .' ', ', "
325,371
902,086
989,819
725,381
15,942,657
498.2080 0000 0000
335
152
403,688
22,586
552,604
916
15,130
54,294
133,547
221 252
0058 0000 0000
FERC FORM NO.1 (REV. 12-D3)Page 407.
Line
No.
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/25/2005
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 plant, report on line 11 the approximate average number of employees assignable to each
plant.
YearlPeriod of Report
End of 2004/04
Line
No.
Item FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)
2 Plant Construction type (Conventional or Outdoor)
3 Year Originally Constructed
4 Year Last Unit was Installed
5 Total installed cap (Gen name plate Rating in MW)
6 Net Peak Demand on Plant-Megawatts (60 minutes)
7 Plant Hours Connect to Load
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
10 (b) Under the Most Adverse Oper Conditions
11 Average Number of Employees
12 Net Generation, Exclusive of Plant Use - Kwh
13 Cost of Plant
14 Land and Land Rights
15 Structures and Improvements
16 Reservoirs, Dams, and Waterways
17 Equipment Costs
18 Roads, Railroads, and Bridges
19 Asset Retirement Costs
20 TOTAL cost (Total of 14 thru 19)
21 Cost per KW of Installed Capacity (line 20
22 Production Expenses
23 Operation Supervision and Engineering
24 Water for Power
25 Hydraulic Expenses
26 Electric Expenses
27 Misc Hydraulic Power Generation Expenses
28 Rents
29 Maintenance Supervision and Engineering
30 Maintenance of Structures
31 Maintenance of Reservoirs, Dams, and Waterways
32 Maintenance of Electric Plant
33 Maintenance of Misc Hydraulic Plant
34 Total Production Expenses (total 23 thru 33)
35 Expenses per net KWh
---.---- .-.---.---- ,..--.--. '- ------ --------.--- ----_.. --'-'-------'-----'", ', "' ", "" "" "' '" '" '"" ," " ,
0000 0000
"............,....,......,.......,.....................................................,.......,.,'.................'.........,",...'..,..,..,..,',."..................,....................,....,..,..,...........................,.........,............."""""""""""""...
0000 0000
FERC FORM NO.1 (REV. 12-G3)Page 406.
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report(1) ~ An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/25/2005
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.
Year/Period of Report
End of 2004/04
FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
(d)(e)
-----.._.-...-..-_.......--- -, --.----.---..- ---.-- -, ....-. -""-'-'--'-------""-...----..--.--,-- -""-'-"'---~---' _.-.-----_-.---_._--_.~-_..__._---_..'- .---...,-,--.-.....-...".. ' '" '.. .....,...,.........-......................"".... """""""""""""""""""""""""""""""""""""""""""""""" ..,..........."...............,......".............,..,......,..................'"......,......"""'....,..,..............,............,............................"....,..",...."....",'"""""""""""""'-"""""""""""""""""""""""""""""""................
0000 0000 0000
""""""""""""""""""""""""""""""""""""""""'"",.....,.,..,......,.............."...".,.....,...........,.................. .............,....,.."",..... "".. ,............",......,.".,.....",.."..",.. .,.,..,....................,......,....,............,'..............-..............-..., ,.-..........."...,...,..."........,......,.,..,..,....,."..........................".....................,.......,..,.......,.",............,.......,..,....",",
0000 0000 0000
FERC FORM NO.1 (REV. 12.Q3)Page 407.
Line
No.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
GENERATING PLANT STATISTICS (Small Plants)
1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped
storage plants of less than 10,000 Kw installed capacity (name plate rating).2. Designate any plant leased from others, operated under a license from
the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If licensed project
give project number in footnote.
Line Year Install~d ca~ac!~~et Peak Net GenerationName of Plant Orig.Name Plate atinl Demand Excluding Cost of PlantNo.Const.(In MW)(6~~n.Plant Use
(a)(b)(c)(e)(f)
Kettle Falls CT 2002 10.697 000 169,338
FERC FORM NO.1 (REV. 12-03)Page 410
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) D A Resubmission 04/25/2005
GENERATING PLANT STATISTICS (Small Plants) (Continued)
3. List plants appropriately under subheadings for steam, hydro, nuclear, intemal combustion and gas turbine plants. For nuclear, see instruction 11,
Page 403.4. If net peak demand for 60 minutes is not available, give the which is available, specifying period.5. If any plant is equipped with
combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas
turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (Incl Asset Operation Production expenses Fuel Costs (in cents LineRetire. Costs) Per MW Excl. Fuel Fuel amtenance Kind of Fuel (per Million Btu)
(g)
(h)(i)(k)(I)No.
273,519 48,184 536,991 358,207 Nat Gas 516
FERC FORM NO.1 (REV. 12"()3)Page 411
Name of Respondent This (!Jort Is:Date of Report Year/Period of Report
Avista Corporation (1) , An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
TRANSMISSION LINE STATIST CS
1. Report information concerning transmission lines, cost of Ii~es, and expenses for year. List each transmission line having nominal voltage of 132kilovolts 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 reportsubstation 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. Reportpole 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 withrespect to such structures are included in the expenses reported for the line designated.
tUN ~ AG~KV)~R~~ ~~Ie 6VileS)
Line Type of Numberndtcate ere
u dergroun~hnesNo.other than
60 cvcle. 3 Dhase)Supporting report circuit miles)
I un ~tructure f~ru~~~res CircuitsFromOperatingDesignedStructureof Lin 0 LrJO eroesi
fija ed(a)(b)(c)(d)(e)
(g)
(h)
1 Group Sum 60.60.1.00
Group Sum 115.115.528.
Beacon Sub #4 BPA Bell Sub 230.230.Steel Tower 1.00
Beacon Sub BPA Bell Sub 230.230.H Type
Beacon Sub #5 BPA Bell Sub 230.230.H Type
Beacon Cabinet Gorge Plant 230.230.Steel Tower 1.00
Beacon Cabinet Gorge Plant 230.230.Steel Pole 25,
Beacon Cabinet Gorge Plant 230.230.H Type 52.
Beacon Sub Lolo Sub 230.230.Steel Tower 1.00
Beacon Sub Lolo Sub 230.230.H Type 108.
Noxon Plant Pine Creek Sub 230.230.H Type 43.
Cabinet Gorge Plant Noxon 230.230.H Type 19.
Benewah Sw. Station Pine Creek Sub 230.230.Steel Tower
Benewah Sw. Station Pine Creek Sub 230.230.H Type 43.
Divide Creek Lolo Sub 230.230.Steel Tower
Divide Creek Lolo Sub 230.230.H Type 63.
N. Lewiston Walla Walla 230.230.Steel Tower
N. Lewiston Walla Walla 230.230.H Type 32.
N. Lewiston Shawnee 230.230.Steel Tower
N. Lewiston Shawnee 230.230.H Type 27.
Walla Walla Wanapum 230.230.Alum.
Walla Walla Wanapum 230.230.H Type 78.
BPA (Libby)Noxon Plant 230.230.Steel Tower 1.00
BPAlHot Springs #1 Noxon Plant 230.230.Steel Tower 1.00
BPAlHot Springs #2 Noxon Plant (dead)230.230.Steel Tower
BPAlHot Springs #2 Noxon Plant 230.230.H Type 68.
BPA Line West Side Sub 230,230.Steel Pole
Hatwai N. Lewiston Sub 230.230.H Type
PiYid~Preek,Imnaha 230.230.H Type 20.
Colstrip Plant Broadview 500.500.
TOTAL 144.
FERC FORM NO.1 (ED. 12-87)Page 422
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TRANSMISSION LINE STATISTICS (Continued)
7. Do not report the same transmission line structure twice. ~eport 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, fumish 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 borne 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 m to (I) on the book cost at end of year.
l,;U:S I OF LINE (Incluae In l,;Olumn OJ Land EXPENSES, EXCEPT DEPRECIATION AND TAXES
Size of Land rights, and clearing right-of-way)
Conductor
and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOther Costs Expenses Expenses (0)Expenses No.(i)(k)(I)(m)(n)
(p)
136,03~70,092 206,130
090,62~73,434,271 79,524.900 210,812 576,096 653 792 561
t795 McMACSR 17,91~311,744 329,656
1272 McMACSR
1272 McMAL 30.32~392,837 423.160
795 McMACSR
1590 ACSS
795 McMACSR 260,607 29,170,867 29,431,474 197 186 750 13~
'95 McMACSR
1272 McMAL 456.16~369,303 825,465 740 908 64E
954 McMAL 105,647 14,787,501 14.893,148 616 215,770 815 224 201
954 McMAL 49,04~066,610 115,659 679 858 953 6,49C
954 McMAL
~54 McMAL 157,19~595,949 2,753,142 288 818 17C
1272 McMAL
1272 McMAL 86.22~577 252 663,480 572 500 524 17,596
1272 McMAL
1272 McMAL 620,936,710 556,885 568 636 204
1272 McMAL
1272 McMAL 872,15(552 201 424,351 799 79~
1272 McMAL
1272 McMAL 70,781 201,711 272.492 097 962 05~
1272 McMAL
1272 McMAL 19,521 19,521 314 31~
1272 McMAL
1272 McMAL 144.63~283.337 427,975 427 23,353 169 94~
1272 McMAL 36,461 587,224 623,685 677 677
1272 McMACSR 106.581 583,141 689,722 585 58E
1272 McMAL 60,30~284,858 345,160
595,78~28.260,542 28,856,331
896.665 178,485,671 188,382,336 225.380 899,078 20,928 145,38E
FERC FORM NO.1 (ED. 12-87)Page 423
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) n A Resubmission 04/25/2005
RANSMISSION LINES ADDED DURING YEAR
1. Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report
minor revisions of lines.
2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. If actual
costs of competed construction are not readily available for reporting columns (I) to (0), it is permissible to report in these columns the
Line LINE IIUN LinE:!,SL., , '-'" IINu S' "RUCTURE r :nolr :1 "1 ~ I-'I:K ~ I KUG fUR E
No.From
Lepgth
Type f\verage Present UltimateNumber perMilesMiles
(a)(b)(c)(d)(e)(f)
(g)
1 Beacon Cabinet Gorge 25.Steel Pole
TOTAL 25.
FERC FORM NO.1 (REV. 12-Q3)Page 424
Name of Respondent This (!Jort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
TRAN. MISSION LINES ADDED DURING YEAR (Continued)
costs. Designate, however, if estimated amounts are r~ported. Include costs of Clearing Land and Rights-of-Way, and Roads and
Trails, in column (I) with appropriate footnote, and costs of Underground Conduit in column (m).
3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase,
indicate such other characteristic.
1 :1 INI IUL UK~Voltage LINE l;U~ I LineSizeSpecificationCOnfieurationLand and Poles, Towers Conductors Asset Total No.and pacing (Operating)Land Rights and Fixtures and Devices Retire. Costs(h)(i)(J)(k)(I)(m)(n)(0)
(p)
1590 ACSS SDC-20.230 12,848,271 026,075 956,563 14,917,783
12,848,271 026,075 956,563 14,917,783
FERC FORM NO.1 (REV. 12.Q3)Page 425
Name of Respondent This
ooort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
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)
STATE OF WASHINGTON
Airway Heights Distr. Unattended 115.13.
Barker Road Distr. Unattended 110.13.
Beacon Trnsm & Dist Unattd 230.115.13.
Chester Distr. Unattended 115.13.
Chewelah 115Kv Distr. Unattended 115.13.
Colbert Distr. Unattended 115.13.
College & Walnut Distr. Unattended 115.13.
Colville 115Kv Distr. Unattended 115.13.
Dry Gulch Distr. Unattended 115.13.
East Colfax Distr. Unattended 115.13.
East Farms Distr. Unattended 115.13.
Fort Wright Distr. Unattended 115.13.
Francis and Cedar Distr. Unattended 115.13.
Gifford Distr. Unattended 115.34.
Glenrose Distr. Unattended 115.13.
Greenwood Distr. Unattended 115.13.
Hallett & White 115-13kv Distr. Unattended 115.13.
Industrial Park Distr. Unattended 115.13.
Kettle Falls Distr. Unattended 115.13.
Lee & Reynolds Distr. Unattended 115.13.
Liberty Lake Distr. Unattended 115.13.
Little Falls 115/34Kv Distr. Unattended 115.34.
Lyons & Standard Distr. Unattended 115.13.
Mead Distr. Unattended 115.13.
Metro Distr. Unattended 115.13.
Milan Distr. Unattended 115.13.
Millwood Trnsm & Dist Unattd 115.60.13.
Ninth & Central Distr. Unattended 115.13.
Northeast Distr. Unattended 115.13.
Northwest Distr. Unattended 115.13.
Opportunity Dist & Whrs Unattnd 115.13.
Othello Distr. Unattended 115.13.
Post Street Distr. Unattended 115.13.
Pound Lane Distr. Unattended 115.13.
Pullman Dist Unattended 115.13.
Ross Park Distr. Unattended 115.13.
Roxboro Distr. Unattended 115.24.
Shawnee Trans. Unattended 230.115.
FERC FORM NO.1 (ED. 12-96)Page 426
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) D A Resubmission 04/25/2005
SUBSTATIONS (Continued)
5. Show in columns (I), 0), 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)Transformers Spare Type of Equipment Number of Units Total Capacity No.In Service Transformers (In MVa)
(f)
(g)
(h)(i)(k)
Fred Oil & Air Fan
Two Stage Fan
536 Fred Oil & Air Fan 560
Fred Oil & Air Fan
Fred Air
Fred Oil & Air Fan
Two Stage Fan
Fred Oil & Air Fan
Fred Oil & Air Fan
FrOil/Air Fan
Two Stage Fan
Fr Oil/Air/2StgFan
Fred Air Fan
Fred Oil & Air Fan
FrOiI/AirfTwo Stage
Two Stg Fan
Two Stg/PtlFred Oil
Fred Oil & Air Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
Fred Oil & Air Fan
FrcAir/FrcOiI/AirFan
Fred & Two Stage Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
FrOiI/ AirFan
Fred Oil & Wt Fan
Two Stage Fan
Fred Oil & Air Fan
Two Stage Fan
Two Stage Fan
250
FERC FORM NO.1 (ED. 12-96)Page 427
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
SUBSTATIONS
' 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)
Silver Lake Distr. Unattended 115.13.
Southeast Distr. Unattended 115.13.
South Othello Distr. Unattended 115.13.
South Pullman Distr. Unattended 115.13.
Sunset Distr. Unattended 115.13.
Third & Hatch Distr. Unattended 115.13.
Waikiki Distr. Unattended 115.13.
West Side Trans. Unattended 230.115.13.
Other: 72substa less than 10MV Distr. Unattended
STATE OF IDAHO
Appleway Dist & Trfr Unattnd 115.13.
Benewah Trans. Unattended 230.115.13.
Big Creek Distr. Unattended 115.13.
Blue Creek Distr. Unattended 115.13.
Bunker Hill Distr. Unattended 115.13.
Clark Fork Distr. Unattended 115.21.
Coeur d'Alene 15th Ave Distr. Unattended 115.13.
Cottonwood Distr. Unattended 115.24.
Dalton Distr. Unattended 115.13.
Grangeville Dist & Trfr Unattnd 115.13.
Holbrook Distr. Unattended 115.13.
Huetter Distr. Unattended 115.13.
Juliaetta Distr. Unattended 115.13.
Kamiah Dist & Trfr Unattnd 115.13.
Kooskia Distr. Unattended 115.13.
Lolo Tran & Dist Unattnd 230.115.13.
Moscow Distr. Unattended 115.13.
Moscow 230Kv Tran & Dist Unattnd 230.115.13.
North Moscow Distr. Unattended 115.13.
North Lewiston Trans Unattended 230.115.13.
North Lewiston Distr. Unattended 115.13.
Oden Distr. Unattended 115.21.
Oldtown Distr. Unattended 115.21.
Orofino Distr. Unattended 115.13.
Osbum Distr. Unattended 115.13.
Pine Creek Tran & Dist Unattnd 230.110.13.
Pleasant View Distr. Unattended 115.13.
Post Falls Distr. Unattended 115.13.
Potlatch Dist & Trfr Unattnd 115.13.
FERC FORM NO.1 (ED. 12-96)Page 426.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) 0 A Resubmission 04/25/2005
SUBSTATIONS (Continued)
5. Show in columns (I), 0), 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 andperiod 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)Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units
(In MVa)
(f)
(g)
(h)(i)(k)
Fred Oil & Air Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan 240
pt. & Two Stage Fan
Two Stg Fan & Cap 103
Two Stage Fan
250
186 137
Two Stage Fan
125
Portable Fan
Fred Air Fan
Fred Air Fan
Two Stage Fan
Two Stage Fan
FrcOil/Air2StgFan
FredOiliAir/Pt Fan
Two Stage Fan
Two Stage Fan
Fred Oil & Air Fan
Two Stage Fan
Fred Air Fan
270 Fred Oil/AirfTwo Stg 262
FrOil/Air/2Stg Fan
137 Capacitors 182
Two Stage Fan
250 Fred Oil/Air&Cptrs 295
Fred Air Fan
Fred Air Fan
Fred Oil & Air Fan
Portable Fan
262 Capacitors 307
Two Stage Fan
Two Stage Fan
Portable Fan
FERC FORM NO.1 (ED. 12-96)Page 427.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) 0 A Resubmission 04/25/2005
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 (t).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation
Primary Secondary Tertiary
(a)(b)(c)(d)(e)
Prarie Distr. Unattended 115.13.
Priest River Distr. Unattended 115.20.
Sandpoint Distr. Unattended 115.20.
South Lewiston Distr. Unattended 115.13.
Sweetwater Distr. Unattended 115.24.
St. Maries Distr. Unattended 115.24.
Tenth & Stewart Distr. Unattended 115.13.
Wallace Dist & Whse Unattnd 115.13.
Rathdrum Tran & Dist Unattnd 230.115.13.
Other: 29 substa less than 10 MV Distr. Unattended
STATE OF MONTANA
1 substation less than 10 MV Distr. Unattended
SUBSTA. ~ GENERATING PLANTS
STATE OF WASHINGTON
Boulder Park Trans Step-115.13.
Kettle Falls Trans Step-115.13.
Long Lake Trans.115.
Nine Mile Tms Step-Up & Dist 115.60.
Little Falls Trans.115.
Northeast Trans. Step-115.13.
STATE OF IDAHO
Cabinet Gorge (Switchyard)230.115.13.
Cabinet Gorge (HED)Trans. Step-230.13.
Post Falls Trans. Step-115.
Rathdrum Trans. Step-115.13.
STATE OF MONTANA
Noxon Trans. Step-230.13.
STATE OF OREGON
Coyote Springs II Trans. Step -Up 500.13.18.
SUMMARY:
Washington:
8 subs Trans. Unattended
113 subs Distr. Unattended
3 subs Tran & Dist Unattnd
FERC FORM NO.1 (ED. 12-96)Page 426.
Name of Respondent
Avista Corporation
This ~ort Is:(1) ~An Original(2) D A Resubmission
SUBSTATIONS (Continued)
5. Show in columns (I), 0), 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
(In Service) (In MVa)
(f)
Number of
Transformers
In Service
(g)
462
125
114
532
213
724
1186
604
FERC FORM NO.1 (ED. 12-96)
Date of Report
(Mo, Da, Yr)
04/25/2005
Year/Period of Report
End of 2004/Q4
Number of
Spare
Transformers
(h)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT LineType of Equipment Number of Units Total Capacity No.
(In MVa)
(j)
(k)(i)
Fred Oil & Air Fan
Fred Air Fan
Fred Air Fan
Port Fan/FredOil/Air
Fred Oil & Air Fan
Two Stage Fan
Fred Oil/AirlTwo Stg
FredOil/ AirFan/Cptrs 243
Two Stage Fan
Two Stage Fan
Fred Oil & Air Fan
Fred Oil & Air Fan
Two Stage Fan
2 stage fan
Fred Oil and Air Fan
Fred Air/Oil/Air Fan
Two Stage Fan
Fred Oil Air
Two Stage fan
Page 427.
470
190
555
355
Name of Respondent This ~rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/04(2) D A Resubmission 04/25/2005
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)
Idaho:
6 subs Trans. Unattended
56 subs Distr. Unattended
9 subs Tran & Dist Unattnd
Montana:1 sub Trans. Unattended
1 sub Distr. Unattended
Oregon:1 sub Trans. Unattended
System: 198 subs
FERC FORM NO.1 (ED. 12-96)Page 426.
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2004/Q4(2) 0 A Resubmission 04/25/2005
SUBSTATIONS (Continued)
5. Show in columns (I), 0), 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 underlease, 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)
Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units (In MVa)
(f)
(g)
(h)(i)(k)
660
533
1222
533
213
5680
FERC FORM NO.1 (ED. 12-96)Page 427.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
ISchedule Page: 103 Line No.25 Column: d
Subsidiary of Avista Capital. In 2003, assets previously held by Avista Laboratories, Inc.
were aquired by ReliOn, Inc. (formerly AVLB, Inc.Avista Labs investment in ReliOn, Inc.
is accounted for under the cost method.
ISchedule Page: 103.Line No.16 Column: d
51% owned by Cogentrix Energy, Inc., which is owned by the Goldman Sach Group, Inc.Avista Corp. 's interest is owned by Avista Rathdrum, LLC.
ISchedule Page: 103.Line No.19 Column: d
50% owned by Mirant Americas Development, Inc.
ownership interest in January 2005.
Avista Corp. purchased Mirant' s 50%
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 219 Line No.Column:
Interest credits under sinking fund method (on Hydro plant only) is $5,136,041.
ISchedule Page: 219 Line No.Column:
Includes Acc Prov For Amort of Non Recoverable Plant of (4,408,683), FAS 143 Accumulated
epreciation of 18,572, and disposals of depreciable property.
!schedule Page: 219 Line No.12 Column:
The difference between FERC Form 1 page 219 for "Book Cost of Plant Retired" and pages
204-207 is $20,488. Page 219 only shows retirements for account 108, Accumulated
provision for Depreciation of Electric Utility Plant, whereas pages 204-207 includeaccount 111, Accumulated provision for Amortization of Electric Utility Plant.
'Schedule Page: 219 Line No.16 Column:
In October of 2004, Avista sold its share of the Skookumchuck plant. $980,397.90 is the
recorded gain from the sale.
I FERC FORM NO.1 (ED. 12-Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmisslon 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 227Electric Line No.Column: d
'Schedule Page: 227 Line No.Column: d
ISchedule Page: 227 Line No.Column: d
'Schedule Page: 227 Line No.Column: d
!Schedule Page: 227 Line No.Column: d
'Schedule Page: 227 Line No.10 Column: d
Electric, gas & miscellaneous.
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
ISchedule Page: 261 Line No.Column: b
Schedule M - Worksheet for Input Allocations Calculations
ADFIT = 190.
BP A C&RD Receipts
Contributions in aid of Construction (DJ710) Utility Code 0
Contributions in aid of Construction (DJ710) Utility Code
Contributions in Aid of Construction -- OR (DJ710)
Contributions in Aid of Construction -- CA (DJ710)
Customer Uncollectibles -- Sales for Resale (144.61)
Customer Uncollectibles (all 144 accts not included in WPNG or Electric direct)
Customer Uncollectibles (144.67,98)
BETC Interest 419.68 Penn Diff
Transportation Tax Depreciation capitalized (45%)
Transportation Tax Depreciation Capitalized
Taxable income (capital) not on books
YTD Form 1 Code
14,945,253
395 100
300 000
500 000
000
000
619 900
(91 364)
715
997 200
040
775,591
351
117 860
396 250
427 905
925 970)
077 708
634 238
714 929
(33 828)
391 997
450,004
250 572
788
560
194,424
187,711
566 736
113 388
440 000
360 638
(238,028)
269 825
178 617
646 010
112 100
365 569
(39 276)
(1,491 756)
507 472)
288 000
618 085
320
168 984
Hamilton Street Bridge
Severance / Stock Options - Accelerated Vesting
SERP-Supplemental Exec Retire Plan - 9253.
Non-monetary Purchased Power - 9242., 9174.
Amortization of Centralia Gain
Book Depr-Electric (Utility Code 0, 7 & 9)
Book Depr-Gas (Utility Code 1 & 8)
Book Deprec (Utility Code 2)
Rathdrum Turbine Sales Tax Refund -- Check by 9/2005 if principal sib addition
Wood Power Inc. Buyout (186.85 FIN)
Investment Exchange Power - WNP 3
F ASB 1 06-Def Amort-Postretirement Benefits - W A EL See Worksheet
F ASB 1 06-Def Amort-Postretirement Benefits - ill EL See Worksheet
F ASB 1 06-Def Amort-Postretirement Benefits - W A Gas See Worksheet
Redemption Expense Amortization - PCB'(paul Kimball)
DSM -- Electric Program Amortization RJ300
DSM -- Gas Program Amortization RJ300
DSM -- Electric Program Amortization Sandpoint RJ300
Political Contributions
Paid Time Off Equalization
Sale/Lease General Office Bldg (9005 9985.00 )
Airplane Lease Payments
CSS Hardware Lease - Principal Only
CSS Software Lease - Principal Only
EGMA Hardware & Software Lease - Principal Only
WMS Software Lease - Principal Only
CIT Operating Lease
FASI06 Current Retiree Med accrual (30387926.20 B02) * (67% O&M) non-op DJ285
Redemption Expense Amortization - 189.86 & 257.00 except PCB's are directly assigned
Meal Disallowances
Trans Book Depreciation (57.61% --0 & M) GCT SCH M 12
Transportation Book Depreciation (90.63%)
Preferred Dividend Requirement
I FERC FORM NO.1 (ED. 12-87)
DJKJl thru 2004
A88
Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
Expenses recorded on books not allowed for tax return
Injury & Damages - 9228., 21 (2841092521) - Elec DJ262
Injury & Damages - 9228., 22 (2841192521) - Gas DJ262
Injury & Damages (228.20/228.28/2841292521)
Kettle Falls Nonoperating 426.53 RJKFR 11/18
Gain on General Office Bldg - Elec 09800051 931900 ED AN RJBLD
12/2011
Gain on General Office Bldg - Elec 09800051 931900 GD AN
12/2011
Clark Fork PME'DJPME
Nez Perce Settlement 925422 -- WA RJ213
Nez Perce settlement 918680 -- ID RJ213
FASB 87 - 9228.32 (9291 7926.20 B02) * (67% O&M) DJ285 (Includes Retirement Pay)
Deferred Compensation Accrual- 9253.
W A & ID Unbi1led Revenue Add-ons -- Electric
W A & ID Unbilled Revenue Add-ons -- Gas
Boulder Disallowance
PCA Write down (IPUC Order Oct 2004)
W A Deferred Power Costs - change in 182.35, 186., 186., GLMO18 & DJ702
W A Deferred Power Costs - Interest DJ702
Idaho PCA - change in 182., 186.38, 186., GLM 019 & DJ050
Idaho PCA - Interest DJ050
Deferred Gas - W A DJ266
W A Deferred Gas Costs - Interest DJ266
Deferred Gas - ID DJ266
ID Deferred Gas Costs - Interest DJ266
Deferred Gas - OR Resource Accounting
OR Deferred Gas - Interest
Deferred Gas - CA Resource Accounting
CA Deferred Gas - Interest
WPNG DSM - OR
OR DSM - Interest
PGE Monetization (Contract + Contract Amort from Spokane Energy, LLC Income StInt)
AFUDC Elec ~1-(8%/9.72%)
AFUDC Gas ~1-(8%/9.72%)
AFUDC -- GCT, SCH M 02 (1-(8%/9.72%))
Officers' Life Insurance (27899426.2X) Perm Diff
Income recorded on books not required for tax return
RJBLD
9191
9191
BP A Residential Exchange -- W A & ID
WA & ID DSM Tariff Rider -- Electric
W A & ID DSM Tariff Rider -- Gas
Removal/Salvage - Electric
Removal/Salvage - W AIID Gas
Removal/Salvage - OR/CA Gas
Basic American Foods-Non-Utility 9122.
***Tax Depreciation - Basic American Foods -- Non-Utility
Engineering Overheads - Electric
***Tax Depreciation - Electric
***Tax Depreciation - Rathdrum Turbine
Engineering Overheads - Gas
***Tax Depreciation - Gas
73,032,239
(822)
744
(123 945)
(227 265)
(196 092)
(65 364)
163)
(22 008)
212
319 397
330 644
970 392
190 892
338,249
906 056
15,675,699
358 534)
758 089
(520 155)
356 154)
(83,429)
496 169)
(85 740)
050 629)
(770 815)
825
(49 834)
(223,413)
612
537 852
(517 563)
(10,886)
(8,653)
(630 513)
26,298,517
174 090
248 376
152 543
204 388
(79,154)
(162 632)
788
(12 786)
906 904)
(64 397,456)
486,895)
095 240)
(12 639 934)
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
***Tax Depreciation - Sandpoint Acquisition Adjustment
Engineering Overheads - OR
*** Tax Depreciation - Common
*** Tax Depreciation - OR
*** Tax Depreciation - CA
***Tax Amortization: WPNG Acquisition - OR
***Tax Amortization: WPNG Acquisition - CA
WPNG Acquisition OR - Book (425.68)
WPNG Acquisition CA - Book (425.78)
(458 114)
(794 280)
(621 792)
069,022)
(643 510)
(768 683)
(135,297)
117 260
206 160
(91,161,094)
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 276 Line No.Column:
PGE Monetization has been reclassed from Electric 410 to Non-operating 410 in the amount
of $41,724,683.
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 310.Line No.13 Column: b
NorthWestern Energy contract terminates October 31, 2008.
'Schedule Page: 310., Line No.Column: b
PacifiCorp sale terminates October 31, 2008.
'Schedule Page: 310.Line No.Column: b
Peaker, LLC capacity contract terminates December
ISchedule Page: 310.Line No.13 Column: b
PPL Montana contract terminates October 31, 2008.
'Schedule Page: 310.Line No.Column: b
puget Sound Energy terminates October 31, 2008.
'Schedule Page: 310.Line No.10 Column:
Intracompany Wheeling
ISchedule Page: 310.Line No.10 Column: b
IntraCompany Wheeling terminates 09/30/2023.
31, 2016.
!Schedule Page: 310.Line No.11 Column:
Intracompany generation - sale of ancilla
Schedule Pa e: 310.Line No.11 Column: b
IntraCompany Generation - Sale of Ancillary Services terminates 12/31/2009.
ISchedule Page: 310.Line No.12 Column: b
Estimated revenues - true up in later periods.
services
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
ISchedule Page: 326 Line No.Column: bContract terminates June 30, 2017
'Schedule Page: 326 Line No.Column: I
Storage charges and Non monetary accrual
Schedule Pa e: 326 Line No.10 Column: b
Spinning Reserves
ISchedule Page: 326 Line No.10 Column: IReserves
Schedule Pa e: 326.Line No.Column: b
Service to Deer Lake customers delivered from Inland Power & Light.
ISchedule Page: 326.Reserves Line No.Column: I
'Schedule Page: 326.Reserves Line No.Column: I
'Schedule Page: 326.Line No.13 Column: I
Non Monetary accrual
'Schedule Page: 326.Line No.Column: I
Non monetary accrual
'Schedule Page: 326.Line No.
Non monetary accrual
Column: I
'Schedule Page: 326.Line No.14 Column: IReserves
'Schedule Page: 326.Line No.12 Column: IReserves
Schedule Pa e: 326.Line No.Column: I
Amortization of PURPA contract buyout
ISchedule Page: 326.Line No.Column: I
IntraCompany Ancillary Services
chedule Pa e: 326.Line No.Column:
Transmission losses reported as Sales for Resale
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 332 Line No.Column: gPrior. period
'Schedule Page: 332 Line No.Column: g
Prior period
ISchedule Page: 332 Line No.Column: g
Prior period
ISchedule Page: 332 Line No.Column: g
O&M charges for capacity rights
'Schedule Page: 332 Line No.13 Column:
Prior period
ISchedule Page: 332 Line No.16 Column: g
Prior period
IFERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 335
Directors:
Line No.Column: b
2004 Fees & Expenses
R John Taylor $32 173.
David A Clack $36 617.
Kristianne Blake $44 901.11
John F Kelley $28 827.
Jessie J Knight Jr.$22 346.
Erik J Anderson $28 767.
Roy Lewis Eiguren $28 805.
Lura J Powell $29,269.
Jack W Gustavel $12 093.
Michael L Noel $36 938.
ISchedule Page: 335 Line No.Column: b
VENDOR PURPOSE AMOUNT
Citicorp Vendor Finance, Inc Services & Fees $5,721.88
Georgeson Shareholder Proxy Solicitation 087.
Wilmington Trust Company Trust Fees $7,269.
Secretary of State Annual Fi ling 000.
Davenport 2000 LLC Board of Directors Meetings & Travel $17,741.91
The Coeur d' Alene Board of Directors Meetings & Travel $18 255.47
Citibank NA Services & Fees $18 605.
Fitch Inc Services & Fees $25,191.95
Lawton Printing Annual Reports $60 759.14
ADP Investor Communication Proxy Mailings $31 710.
Merrill Communications LLC 2003 Annual Report $33 534.
JP Morgan Chase Bank Services & Fees $35,319.
New York Stock Exchange Inc Services & Fees $35,938.12
J Craig Sweat Photography Annual Reports $38 329.15
Moody s Investors Services Annual Fee $39,587.
Dewey Ballantine LLP General Legal Expenses $56,313.16
Anderson-Mraz Design Annual Reports $65 317.
Sharman Communications Stock Transfer Fees & Services $141 150.
Bankers Trust Stock Purchase $259,903.48
IFERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 398 Line No.Column: gPer Schedule 1 of Avista' s OATT (Tariff #8), there is no charge for Scheduling, SystemControl and Dispatch Service.
ISchedu/e Page: 398 Line No.Column: Per Schedule 2 of Avista' s OATT (Tariff #8), there is no charge for Reactive Supply and
Voltage Control from Generation Sources Service.
ISchedule Page: 398 Line No.Column: b
Per prior application, in service agreements filed with the Commission, of Schedule 3 ofAvista's OATT (Tariff #8), a charge of $8. 94/kW is applied to 2% of a customer's Network
Load for Regulation and Frequency Response Service.
For bundled retail service to native load under state jurisdiction, an imputed charge may
be designated based upon the annual sum of monthly loads at the system peak of 16088MW.
ISchedule Page: 398 Line No.Column: bNo services were provided under Schedule 4 of Avista I S OATT (Tariff #8) for EnergyImbalance Services.
!Schedule Page: 398 Line No.Column: bPer Schedule 5 of Avista' s OATT (Tariff #8), a charge of $8. 94/kW is applied to 3% of a
customers Network Load for Operating Reserve - Spinning Reserve Service.
For bundled retail service to native load under state jurisdiction, an imputed charge may
be designated based upon the annual sum of monthly loads at the system peak of 16088MW.
'Schedule Page: 398 Line No.Column: b
Per Schedule 6 of Avista I s OATT (tariff #8), a charge of $8. 94/kW is applied to 3% of a
customers Network Load for Operating Reserve - Supplemental Reserve Service.
For bundled retail service to native load under state jurisdiction, an imputed charge may
be designated based upon the annual sum of monthly loads at the system peak of 16088MW.
'Schedule Page: 398 Line No.Column: b
Pre 888 transmission contract that monetizes customer's Transmssion losses of 3 % for
customers load priced at $31.28/MWh.
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 402 Line No.Column: b
Joint facility with Mirant Oregon, LLC.
'Schedule Page: 402 Line No.Column: Joint proj ect operated by PPL Montana LLC.
'Schedule Page: 402 Line No.Column:
Leased plant.
Operated by Portland General Electric.
I FERC FORM NO.1 (ED. 12-Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/04
FOOTNOTE DATA
'Schedule Page: 406 Line No.Column: b
License period from August 1, 1972 to July 31, 2007.
ISchedule Page: 406 Line No.Column:
License period from August 1, 1972 to July 31, 2007.
'Schedule Page: 406 Line No.Column: d
License period from March 1, 2001 to February 28, 2046
'Schedule Page: 406 Line No.Column:
License period from March 1, 2001 to February 28, 2046.
ISchedule Page: 406 Line No.Column:
License period from August 1, 1972 to July 31, 2007.
'Schedule Page: 406.Line No.Column: b
License period from August 1, 1972 to July 31, 2007.
'Schedule Page: 406.Line No.Column:
Licensed period from August 1, 1972 to July 31, 2007.
'Schedule Page: 406.Line No.Not a licensed proj ect .
Column: d
IFERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/25/2005 2004/Q4
FOOTNOTE DATA
ISchedule Page: 422 Line No.31 Column:
PPL Montana contract terminates October 31, 2008.
I FERC FORM NO.1 (ED. 12-87)Page 450.
2004 Form
State Supplements
This Page Intentionally Left Blank
Name of Respondent This R~ort Is:(l) (2g An Original
Date of Report
(Mo, Da, Yr)
State ofWashin ton
Year of Report
A vista Corp (2) D A Resubmission Dec. 31, 2004April 25, 2005
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 o) in a similar manner to a utility depart-
ment. Spread the amount(s) over lines 01 thru 20 as ap-
propriate. 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 and413 above.
3. Report data for lines 7,9, and 10 for Natural Gas com-
panies using accounts 404., 404.2, 404.3, 407., and
407.
4. Use page 122 for important notes regarding the state-
ment of income or an account thereof.
Line
No.
Account
(a)
FERC FORM NO.1 (REVISED 12-96)
(Ref.
Page
No.
(b)
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234,272-277
234,272-277
266
Page 114
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
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 con-
tingency relates and the tax effects together with an expIa-
tion 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
TOTAL
CUITent Year Previous Year
$568,604,722 $537,422 242
Name of Respondent This R~ort Is:
(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State ofWashin ton
Year of Report
A vista Corp (2) D A Resubmission April 25, 2005 Dec. 31, 2004
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, 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 at-
tached at page 122.
8. Enter on page 122 a consise 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 foonote if the previous years 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
1 to 19, and report the information in the blank space on page
122 or in a supplemental statement.
ELECTRIC UTILITY
CUITent Year Previous Year
GAS UTILITY
CuITent Year Previous Year
OTHER UTILITY
CUITent Year Previous Year Line
No.
$416,053,278 $398,534,451 $152,551,444 $138,887,791
FERC FORM NO.1 (REVISED 12-96)Page 115
N arne of Respondent
Avista Corp.
Date of Report
(Mo, Va, Yr)
State of WashinJrton
Year of ReportThis Rc;E2rl1s (1) An Original
(2) D A Resubmission April 25, 2005
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
1. Report below the original cost of electric plant in service ae- estimated basis if necessary, and include the entries in cobmmcording to the prescribed accounts. (c). Also to be included in column (c) are en1ries for reversals
2. In addition to Account 101, Electric Plant in ServX:e (CJas- of tentative distributions of prior year reported in column (b).
sified), this page and the next include Accounts 102, Electric Plant Likewise, if the respondent has a significant amount of plant
Purchased or Sold: Account 103, Experimental EJectric Plant Un- retirements which have not been cJassificd to primary accounts
Classified: and Account 106, Completed Construction Not Cla8- at the end of the year, include in column (d) a tentative distrib-sifted - Electric. ution of snch retirements on an estimated basis, with approp-
3. Include in column (c) or (d), as appropriate, coaections of add- riate conua en1ly to the account for accumuJated depreciation
itions and retirements for the CU1Tent or preceding year. provision. Include also in cobmm (d) reversals of tentative dis-
4. Enclose in parentheses credit adjustments of plant accounts to tributions of prior year of uncJassificd retirements. Attach snp-indicate the negative effect of such accounts. plemental statement showing the account distributions of these
5. Classify Accountl06 according to prescribed accounts, on an tentative classifIcations in columns (c) and (d), including the
Balance at
gjnning of Year
(b)
Line
No.
(310)
(311)10 (312)11 (313)
12 (314)
13 (315)14 (316)15 (317)
18 (320)19 (321)20 (322)
21 (323)22 (324)23 (325)
24 (326)
27 (330)28 (331)29 (332)
30 (333)31 (334)32 (335)
33 (336)34 (337)
37 (340)38 (341)39 (342)
40 (343)41 (344)42 (345)
(301 )
(302)
(303)
Account
(a)
1. INTANGIBLE PLANT
Organization
Franchises and Consents
Miscellaneous IntanJrlble ,Plant
TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)
2. PRODUCTION PLANT
A Steam Production Plant
Land and Land Rights
Structures and Improvements
Boiler Plant EQuipment
Engines and Engine Driven Generators
Turbogenerator Units
Accessory Electric EQuipment
Misc. Power Plant EQuipment
Asset Retirement Costs for Steam Production
TOTAL Stearn Production Plant (Enter Total of lines 8 thru 15)
B. Nuclear Production Plant
Land and Land Rildlts
Structures and Improvements
Reactor Plant Equipment
Turbol1:enerator Units
Accessory Electric EQuipment
Misc. Power Plant Equipment
Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
C. Hydraulic Production Plant
Land and Land Rights
Structures and Improvements
Reservoirs, Dams, and Waterways
Water Wheels, Turbines, and Generators
Accessory Electric Equipment
Misc. Power Plant Equipment
Roads, Railroads, and Bridl1:es
Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)
D. Other Production Plant
Land and Land Rildlts
Structures and Improvements
Fuel Holders, Products and Accessories
Prime Movers
Generators
Accessory Electric Equipment
941,300.
24,538,807.
39,775 960.
419 372.
261,816.
2,493 524.
114 206.
92,544,987.
038 794.
15,072,520.
43,854,095.
758,457.
349,673.
904,530.
675,629.
111,653,701.
278 216.
981,334.
351,483.
169 962.
32,327,712.
600 330.
FERC FORM NO.1 (ED. 12-91)Page 204
December 31, 2004
Additions
(c)
153,179.
153,179.
24,078.
(35,548.19)
86,169.
699.
626.
131,933.
148,714.
32,773.
384 047.
341.82
342 193.
Avista Corp.
This Is:
(1 ) An Original
(2) D A Resubmission
Date of Report
(Mo, Va, Yr)
State ofWashin2ton
Year of ReportN aIDe of Respondent
April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
reversals of the prior years tentative account distributions of UDDI. (f) onJy the offset to the debits or credits distributed in
these amounts. Careful observance of the above instmctions cobmm (f) to primary account cJassifications.and the texts of Accounts 101 and 106 wiD avoid serious omis- 7. For Account 399, state the nature and use of plant included
sions of the reported amount. of respondent's plant actually in the account and if substantial in amount submit a supple..
in SCJ"V1ce at end of year. mentaI)' statement showing subaccount classification of such
6. Show in column (f) reclassirlcations or transfers within plant conforming to the requirements of these pages.
utility plant accounts. Include also in column (f) the additions 8. For each amount comprising the reported balance and
or reductions of primary account classifICations arising from changes in Account 102, state the property purchased or sold.
distribution of amounts initially recorded in Account 102. In of vendor or purchaser, and date of transaction. If pro-
showing the clearance of Account 102, include in column (e) posed journal en1ries have been filed with the Commission
the amounts with respect to accumulated provision for as required by the Uniform System of Accounts, give also
depreciation, acquistion adjustments, etc., and show in cot- date of such filing.
Retirements
(d)
Adjustments
(e)
Transfers
Balance at
End of Year
(Ir)
01(320)
0 (321)
0 (322)
01(323)
0 (324)
01(325)
0 (326)
Line
No.
00 301)
00 302)
153,179.00 303)
153,179.
322,494.
941,300.37 310)
24,562,885.79 (311)
39,740,411.86 1(312
00. (313)
13,183,047.46 1(314)
10,261,816.74 (315)
493,524.44 (316)
114,206.00 1(317)
297 192.
322,494.
578 915.
038,794.10 1(330)
15,092,199.93 (331)
983 239.45 1(332)
34,324,013.19 (333)
407,653.11 334)
937,303.75 335)
675,629.75 336)00 337
111,458 833.
947.
789.
434 444.
90,734.
(3,819.77)
FERC FORM NO.1 (ED. 12-87)
274 397.07 340
981 334.83 341
351,483.43 342)
18,198,304.42 343)
669,905.87 (344)
600,330.68 1(345
Page 205
State of Wasbinf;rton
Name of Respondent This R
OO
Is:Date of Report Year of Report(1) X An Original (Mo, Va, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
Balance at
Line Account gjnning of Year Additions
No.(a)(Id (c)
(346)Misc. Power Plant EQuipment 245,343.
(347)Asset Retirement Costs for Other Production
TOTAL Other Production Plant (Enter Total of lines 37 thro 44)53,954,384.370,535.
TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)258,153,073.829 281.71
3. TRANSMISSION PLANT
(350)Land and Land RiJilits 663,847.261.49
(352)Structures and Improvements 854,269.349,066.
(353)Station EQuipment 914 949.586 619.
(354)Towers and Fixtures 498 876.177.
(355)Poles and Fixtures 32,288,783.938,357.
(356)Overhead Conductors and Devices 017,347.1,680 429.
(357)Under~ound Conduit 561,147.
(358)Under21'ound Conductors and Devices 317,533.376.
(359)Roads and Trails 366.
(359.Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thro 57)126 202 120.17,558,289.
4. DISTRIBUTION PLANT
(360)Land and Land RiJilits 951,665.
(361)Structures and Improvements 404,033.097.
(362)Station EQuipment 821 376.700 831.49
(363)Storage Battery EQuipment
(364)Poles, Towers, and Fixtures 530,006.301 040.
(365)Overhead Conductors and Devices 382,090.074,309.
(366)Under21'ound Conduit 921,169.116 623.
(367)Under~und Conductors and Devices 51,121,721.62 715 018.46
(368)line Transfonn.ers 76,492,651.949 755.
(369)Services 53,742,337.266,916.
(370)Meters 788,837.723,285.
(371)Installations on Customer Premises
(372)Leased Property on Customer Premises
(373)Street LiJiliting and Signal Systems 734 216.708 243.
(374)Asset Retiremetn Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 tbru 74)450 890,107.24,653,122.
5. GENERAL PLANT
(389)Land and Land Rights
(390)Structures and Improvements 399,420.
(391)Office Furniture and EQuipment
(392)Transportation EQuipment 251 582.131,068.
(393)Stores EQuipment 21,952.
(394)Tools, Shop and Garage EQuipment 070,960.(5,143.62)
(395)Laboratorv Equipment 251,603.
(396)Power Operated EQuipment 8,402,950.182 587.
(397)Communication EQuipment 907,416.350,796.
(398)Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 77 thro 86)305 887.659,307.
1(399)Other Tangible Property
(399.Asset Retirement Costs for Genereal Plant
TOTAL General Plant (Enter Total of lines 87 tbru 89)15,305,887.659,307.
TOTAL (Accounts 101 and 106)850,551,188.853,180.
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 850,551,188.43,853,180.
FERC FORM NO.1 (ED. 12-87)Page 206
State of W ashinJrton
Name of Respondent This :ooort Is:Date of Report Year of Report
(1) X An Original (Mo, Va, Yr)
Avista Corp.(2)A Resubmission April 25. 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)(KJ No.
245,343.(346)
347)
819.77)321,099.
901,409.819.77)258,077 125.
667,108.350
203 336.(352
111,275.692,869.61,083 163.353
499,054.354
278 833.39,948.306.355
250 764.(2,224.33)27,444,788.356
561.147.357
317 910.(358
85,366.359
359.
640 874.690,645.144,810,181.70
034.952,700.360)
501,131.35 (361)
920.(424 906.72)017,381.42 (362)
(363)
501.67 (2,952.03)738,593.(364)
736.094.00)384,569.365)
19,281.78 33,018 511.20 (366)
242 916.(6,137.83)587,685.367)
742,325.95,863.79.795,945.(368)
46,482.55.962,772.(3691
368 406.17,143 716.370)
(371)
(3721
45,201.397,258.(373)
1(374)
702,772.(340,192.90)473 500,264.
(389)
399,420.1(390)
(391)
68,387.314,263.(392)
21,952.393)
972.054,844.394)
856.250 747.(395)
509 278.076,259.396)
791.83 979.10)251,441.90 (397)
398)
591 285.(4,979.1())15,368,930.
(399)
(399.
591,285.(4,979.10)368,930.
836 341.341 653.891,909,681.00
(102)
(103)
836 341.92 341.653.891,909.681.00
FERC FORM NO.1 (ED. 12-87)Page 207
a e 0 as mg!on
Name of Respondent This R~ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
A vista Corporation (2)A Resubmission April 25, 2005 Dec. 31,2004
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed for each group of meters added. The average number of
account, and manufactured gas revenues in total.customers means the average of twelve figures at the close
2. Report number of customers, columns (f) and (g), on of each month.
the basis of meters, in addition to the number of flat rate 3. If previous year (columns (c), (e), and (g), are not
accounts; except that where separate meter readings are derived from previously reported figures, explain any incon-
added for billing purposes, one customer should be counted sistencies in a footnote.
OPERA TING REVENUES
Line Title of Account Amount for Amount for
No.Year Previous Year
(a)(b) (c)
Sales of Electricity CIIC:!II(440) Residential Sales
(442) CommerCial and Industrial Sales (3)
Small (or Commercial)140,020,703 140,245,055
Large (or Industrial)38,320,438 37,026,002
(444) Public Street and Highway Lighting 314 095 291,926
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railways
(448) Interdepartmental Sales 751,710 752,091
TOTAL Sales to Ultimate Consumers 324,433 377 (1)321 698,137
(447) Sales for Resale 68,625,588
TOTAL Sales of Electricity 324,433 377 390,323,725
(Less) (449.1) Provision for Rate Refunds
TOTAL Revenues Net of Provision for Refunds 324,433,377 390 323 725
Other Operating Revenues ", c
.. "..,: :. .:. :. '.. .::'::::. .::::::. :' .
(450) Forfeited Discounts
(451) Miscellaneous Service Revenues 313,711 340 754
(453) Sales of Water and Water Power 157,230 453,494
(454) Rent from Electric Property 1,487,760 652 800
(455) Interdepartmental Rents
(456) Other Electric Revenues 089,944 763 678
TOTAL Other Operating Revenues 048,645 210,726
TOTAL Electric Operating Revenues $332,482,022 $398,534,451
St t fW h' t
FERC FORM NO.1 (ED. 12-89)Page 300
Name of Respondent This R~rt Is:(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of Washin ton
Year of Report
A vista Corporation (2)A Resubmission April 25, 2005 Dec. 31,2004
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442, may
be classified according to the basis of classification (Small
or Commercial, and Large or Industrial) regularly used by
the respondent if such basis of classifcation is not generally
greater than 1000 K w of demand. (See Account 442 of the
Uniform System of Accounts. Explain basis of classification
in a footnote.
5. See page 108, Important Changes During Year, for
important new territory added and important rate increases
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 foonote.
MEGA WAIT HOURS SOLD A VO. NO. OF CUSTOMERS PER MONTH
Amount for Number for
Amount for Year Previous Year N umber for Year Previous Year Line
(d)(e)No.
003 933 012 263 21,584 329
815,186 811 ,568 900 890
17,449 17,566 282 287
826 846
136,865 (2)116,904 216,737 213 535
908,420
136 865 025 324 216,737 213,573
136,865 025 324 216,737 213,573
(1) Includes $475,871 of unbilled revenues.
(2) Includes (13,293) MWH relating to unbilled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilization of energy and not on size of account.
FERC FORM NO.1 (ED. 12-89)Page 301
State of Washington
Name of Respondent This
ooort
Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line
No.Account ~mount for Current Year Amount for Prior Year
(a)(b)(c)
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
1(500) Operation Supervision and Engineering 191,440 208,515
1(501 Fuel 8,414,543 046,274
(502 Steam Expenses 545,560 479,564
(503 Steam from Other Sources
(Less) (504) Steam Transferred-Cr.
1(505) Electric Expenses 696,759 640,801
(506) Miscellaneous Steam Power Expenses 410,250 379,795
(507) Rents
(509) Allowances
TOTAL Operation (Enter Total of Lines 4 thru 11)10,258,552 754,948
Maintenance
(510) Maintenance Supervision and Engineering 97,088 95,821
(511) Maintenance of Structures 108,537 91,772
512 Maintenance of Boiler Plant 958,079 928,224
513 Maintenance of Electric Plant 144,313 173,211
514 Maintenance of Miscellaneous Steam Plant 211,914 219,018
TOTAL Maintenance (Enter Total of Lines 14 thru 18)519,931 508,046
TOTAL Power Production Expenses-Steam Plant (Enter Total of lines 12 and 19)11,778,483 10,262,994
B. Nuclear Power Generation
Operation
(517 Operation Supervision and Engineering
(518 Fuel
(519 Coolants and Water
520 Steam Expenses
521 Steam from Other Sources
Less) (522) Steam Transferred-Cr.
523) Electric Expenses
524 Miscellaneous Nuclear Power Expenses
525) Rents
TOTAL Operation (Enter Total of liens 23 thru 31)
Maintenance
528 Maintenance Supervision and Engineering
529 Maintenance of Structures
530 Maintenance of Reactor Plant Equipment
531 Maintenance of Electric Plant
532 Maintenance of Miscellaneous Nuclear Plant
TOTAL Maintenance (Enter Total of lines 34 thru 38)
TOTAL Power Production Expenses-Nuclear Power(Enter total of lines 32 and 39)
C. Hydraulic Power Generation
Operation
(535 Operation Supervision and Engineering 912,747 670,387
536 Water for Power 382 012
537 Hydraulic Expenses 513,526 427 063
538 Electric Expenses 011,324 730,591
539 Miscellaneous Hydraulic Power Generation Expenses 325,057 383,699
540 Rents 553,705 623,950
TOTAL Operation (Enter Total of lines 43 thru 48)318,740 838,702
FERC FORM NO.1 (12-96)Page 320
State of Washington
Name of Respondent This ~rt Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account.~mount for Current Year Amount for Previous Year
(a)(b)reI
C. Hvdraulic Power Generation (Continued)
Maintenance
1(541) Maintenance SuPervision and Engineering 168,959 119,656
(542) Maintenance of Structures 98,561 52,185
(543 Maintenance of Reservoirs, Dams, and Waterways 296,452 241,913
(544 Maintenance of Electric Plant 139,720 644 199
(545 Maintenance of Miscellaneous Hydraulic Plant 16,953 38,144
TOTAL Maintenance (Enter Total of lines 52 thru 56)720,644 096,096
TOTAL Power Production Expenses-HYdraulic Power (Enter total of lines 49 and 57)039,385 934,798
D. Other Power Generation
Operation
546 Operation Supervision and Engineering 39,534 19,157
547 Fuel 546,057 1,425,924
(548 Generation Expenses 143,056 210,111
(549 Miscellaneous Other Power Generation Expenses 29,099 88,142
550 Rents
TOTAL Operation (Enter Total of lines 61 thru 65)757,746 . 1,743,334
Maintenance
551) Maintenance Supervision and Engineering 129,735 204,208
552 Maintenance of Structures 49,864 57,925
553 Maintenance of Generating and Electric Plant 610,861 511,858
554 Maintenance of Miscellaneous Other Power Generation Plant 30,221 72,450
TOTAL Maintenance (Enter Total of lines 68 thru 71)820,681 846,441
TOTAL Power Production Expenses-Other Power (Enter Total of lines 66 and 72)578,427 589,775
E. Other Power Supply Expenses
(555) Purchased Power 97,697,899 115,915,237
556) System Control and Load Dispatching 765,062 651,642
557 Other Expenses 68,702,142 73,193,586
TOTAL Other Power SupplY Expenses (Enter Total of lines 75 thru 77)167,165,103 189,760,465
TOTAL Power Production Expenses (Enter Total of lines 20, 40, 58, 73 and 78)187,561,399 207,548,032
2. TRANSMISSION EXPENSES
Operation
560 Operation Supervision and Engineering 148,326 174,925
(561 Load Dispatching 842,523 743,634
(562 Station Expenses 106,498 116,601
(563 Overhead Line Expenses 96,056 42,250
564 Underground Line Expenses
565 Transmission of Electricitvby Others 161,135 696,265
566 Miscellaneous Transmission Expenses 283,469 296,322
567 Rents 41,212 809
TOTAL Operation (Enter Total of lines 82 thru 89)679,220 11,073,807
Maintenance
(568 Maintenance Suoervision and Engineering 279,719 188,130
569 Maintenance of Structures 511 982
570 Maintenance of Station Eauipment 790,671 707,234
571 Maintenance of Overhead Lines 113,849 99,407
572 Maintenance of Underground Lines 487 235
573 Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Enter Total of lines 92 thru 97)199,237 996,988
TOTAL Transmission Exoenses (Enter Total of lines 90 and 98)878,457 12,070,795
100 3. DISTRIBUTION EXPENSES
101 Operation
102 '580) Operation Supervision and Engineering 475,275 419,066
FERC FORM NO.1 (12-96)Page 321
State of Washington
Name of Respondent This rgrort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account ~mount for Current Year Amount for Prior Year
(a)(b)(e)
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load Dispatching
105 582 Station Expenses 158,027 159,164
106 583 Overhead Line Expenses 300,474 081,500
107 (584 Underground Line Exoenses 865,733 856,972
108 585 Street Lighting and Signal System Expenses 123,557 75,904
109 586 Meter Expenses 621,833 624,089
110 587 Customer Installations Expenses 139,360 133,917
111 (588 Miscellaneous Distribution Expenses 380,390 873,917
112 589 Rents 209,390 149,926
113 TOTAL Operation (Enter Total of lines 102 thru 112)274,039 374,455
114 Maintenance
115 590 Maintenance Supervision and Engineering 570,809 349,562
116 . 591 Maintenance of Structures 380 962
117 592) Maintenance of Station Eauipment 566,765 452,049
118 593 Maintenance of Overhead Lines 652,402 718,592
119 594 Maintenance of Underground Lines 417,267 579,741
120 595 Maintenance of Line Transformers 480,827 410,658
121 596) Maintenance of Street Lighting and Signal Systems 211,554 181,372
122 597) Maintenance of Meters 25,596 28,901
123 598) Maintenance of Miscellaneous Distribution Plant 80,316 228
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)007,916 723,065
125 TOTAL Distribution Expenses (Enter Total of lines 113 and 124)12,281,955 10,097,519
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 901 Supervision 58,829 50,463
129 (902) Meter Reading Expenses 698,365 677,804
130 903) Customer Records and Collection Expenses 165,646 905,477
131 904) Uncollectible Accounts 161,421 669,372.
132 905) Miscellaneous Customer Accounts Expenses 378,524 400,877
133 TOTAL Customer Accounts Expenses (Enter Total of lines 128 thru 132)462,785 703,993
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Supervision
137 908 Customer Assistance Expenses 999,991 467,654
138 909 Informational and Instructional Expenses 158,099 99,373
139 910 Miscellaneous Customer Service and Informational Expenses 61,581 53,278
140 TOTAL Cust. Service and Informational Exoenses (Enter Total of lines 136 thru 139 219,670 620,305
141 6. SALES EXPENSES
142 Ooeration
143 911 Supervision 26,969
144 912 Demonstratin~f and Selling Expenses 605,414 544,172
145 913 Advertising Expenses 89,853 114,475
146 916) Miscellaneous Sales Expenses 241 43,685
147 TOTAL Sales Expenses TEnter Total of lines 143 thru 146)702,508 729,302
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries 10,334,355 758,044
151 921) Office Supplies and Expenses 740,930 498,041
152 Less (922) Administrative exoenses Transferred-Credit (14,137)(14,097)
FERC FORM NO.1 (12-96)Page 322
State of Washington
Name of Respondent This rgrort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Prior Year
(a)(b)(e)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 923 Outside Services EmploYed 274,663 759,409
155 924 Property Insurance 592,448 561,295
156 925 Injuries and Damages 558,418 662,259
157 926 Employee Pensions and Benefits 726,724 513,695
158 (927 Franchise Reauirements
159 (928 Regulatory Commission Expenses 1,484,314 375,001
160 Less) (929) Duplicate Charges-Cr.
161 (930.General Advertising Expenses 41,893
162 (930.Miscellaneous General Expenses 976,681 594,858
163 '931 Rents 889,414 436,600
164 TOTAL Operation (Enter Total of lines 150 thru 163)29,605,704 27,145,105
165 Maintenance
166 (935) Maintenance of General Plant 245,930 061,461
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 and 166T 31,851,634 29,206,566
168 TOTAL Electric Operation and Maintenance Expenses TEnter Total of lines 257,958,407 273,976,513
79,99,125,133,140,147,and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of employees should be reporte construction employees in a footnote.
for the payroll period ending nearest to October 31, or an~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 in- be determined by estimate, on the basis of employee eauiva-
cludes any special construction personnel, include suc lents.Show the estimated number of eQuivalent employees
employees on line 3, and show the number of such specie attributed to the electric department from joint functions.
1 Payroll Period Ended (Date) December 31,2004
2 Total Regular Full-Time Employees 392
3 Total Part-Time and Temporary Emp10yees
4 Allocation of General Employees 356
5 Total Employees (See Note 1)782
FERC FORM NO.1 (12-96)Page 323
Avista Corp.
Name of Respondent This report is:
(1) (X)An Original
State of Washington
Year of ReportDate of Report
(Mo, Da. Yr)
(2) ( ) A Resubmission 04/25/2005 Dec. 31 , 2004
TRANSMISSION LINE STATISTICS
1 . Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132 kilovolts or
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uni-form 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 construc-tion. 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
Line
No.From
DESIGNATION
VOLTAGE (KV)
(Indicating where other
than 60 cycle,3 ~ hase)
Number
Circuits
(a)
Group Sum
Type of
Supporting
Structure
Designed
LENGTH (pole miles) (In
the case of underground lines,
report circuit miles.
On structure On structureof Line of AnotherDesignated Line
(f)
1.00
(h)
Group Sum
Beacon Sub #4
Beacon Sub
Beacon Sub #5
Beacon
Beacon
Beacon
Beacon Sub
Beacon Sub
North Lewiston
North Lewiston
North Lewiston
North Lewiston
Walla Walla
Walla Walla
BPA Line
Operating
(b)(e)(d)(e)
(g)
115 115 924.
BPA Bell Sub
BPA Bell Sub
BPA Bell Sub
Cabinet Gorge Plant
Cabinet Gorge Plant
Cabinet Gorge Plant
Lolo Sub
Lolo Sub
Walla Walla
Walla Walla
Shawnee
Shawnee
Wanapum
Wanapum
230
230
230
230
230
230
230
230
230
230
230
230
230
230
230 Steel Tower
230 H Type
230 H Type
230 Steel Tower
230 Steel Pole
230 H Type
230 Steel Tower
230 H Type
230 Steel Tower
230 H Type
230 Steel Tower
230 H Type
230 Alum.
230 H Type
1.00
15.
1.00
26.
31.00
26.
78.
West Side Sub 230 230 Steel Pole
TOTAL 129.
FERC FORM NO.1 (ED. 12-87)Page 422
Name of Respondent
Avista Corp.
This Report Is:
(1)(8) An Original
(2) D A Resubmission
Date of Report
(Mo, Da, fr)
04/25/2005
State of Washinaton
Year of Report
Dec. 31, 2004
TRANSMISSION STATISTICS (Continued)
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 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
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 and terms of lease, and amount of rent for year. For any transmission line other than a leased line, or portionthereof, 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 borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-9. Designate any transmission line leased to another company and give name of lessee, date and terms of lease, annual rent for year, and howdetermined. 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.
Size ofl
Conductor
and Material
COST OF LINE (Include in column (j) land, Expenses, except Depreciation and Taxes
Land Rights, and clearing right-of-way)
Land Construction and Total Cost
Other Costs
Maintenance
Expenses
(i)
(j)
136,038
(k)
70,092
131 122
Operation
Expenses
(1)
206,130
(m)(n)
17,912 311 744
45,657,137 49 788,259
795 McMASR
795 McMASR
1272 McMAL
795 McMASR
1590 ACSS
795 McMASR
795 McMASR .
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
30,323 392,837
49,689 906 781
92,558 169,421
594 357 438,651
373,329 8,235,464
962
862,135
70,781 201,711
1272 McMAL 36,461 587,224
021 376
161,030 142 272
423,160
956,470 742
261,979 163 518
033,008 155
269
272,492 097
623,685 677
70,108,927 75,800,647
Page 423FERC FORM NO.1 (ED. 12-87)
I 165,793 156,171
Rents
(0)
Total
Expenses
Line
No.
(p)
303,353 3
821 10
681 12
155 14
059 18
677
320,746 37
Data Request for Statistics Report - 2004
Line No
Electric Service Revenues
209518294 204783348 142026431 140383063
292062450 279615207 178341141 177271057
4846748 4769419 3314095 3291926
864472 864929 751710 752091
89993250 74652692 68625588
82389300 87425855 8048646 8210726
Total Electric Service Revenues
Dis osition of Ener
Residential Sales 3343073 3297859 2288471 2263661
Commercial & Industrial Sales 4994733 4704523 2819119 2823831
Public Street & Hi hwa Li htin 25307 25281 17449 17566
Interde artmental Sales 13503 13503 11826 11846
Sales for Resale 2232653 2075245 1908420
Ener Losses
Total Dis osition of Ener
Avera e Number of Electric Customers Per Month
288422 283497 193934 190989
38144 37693 22484 22219
418 422 282 287
2155 2154 2154 1899
101474 100148 74085 73813
KV A - Rounded 4002 3935 3187 3154
324299 319638 217264 214501
Electric Statistic DATAXLS
This Page Intentionally Left Blank
Name of Respondent This R~ort Is:
(1) gg An Original
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
A vista Corp (2) D A Resubmission Dec. 31, 2004Apri125, 2005
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 depart-
ment. Spread the amount(s) over lines 01 thro 20 as ap-
propriate. 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 and413 above.
3. Report data for lines 7 9, and 10 for Natural Gas com-
panies using accounts 404., 404., 404.3, 407., and
407.
4. Use page 122 for important notes regarding the state-
ment of income or an account thereof.
Une
No.
Account
(a)
FERC FORM NO.1 (REVISED 12-96)
(Ref.
Page
No.
(b)
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234 272-277
234 272-277
266
Page 114
5. Give concise explanations concemingunsettled rate
proceedings where a contingency exists such that refunds
of a material amount may need to be made to the utility
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 con-
tingency relates and the tax effects together with an expIa-
tion 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
TOT AL
Current Year Previous Year
i:W :i::'::i :i:i:i:!:i:!:!Wij:i:i'i:i:Hi'!:!:i:i:! :!'i:i:iWim!:i:! :J:i:i:i:imi'! HI!'iIi:i:j'i'i:j'i:i:!:i:i:::j:m:!:j:iHi :iitimW!'j Ii:!!:i:::J ii:mIiii'iIi t!:i:Wi:i:i:! :!:iIi:!'!:W:j:!
$251 031 104 $229 561 337
Name of Respondent This R~ort Is:(1) gg An Original
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
A vista Corp (2) D A Resubmission Apri125, 2005 Dec. 31, 2004
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs . inCUlTed for power or gas pur-
chases, 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 at-
tached at page 122.
8. Enter on page 122 a consise explanation of only those
changes in accounting methods made during the year which
ELECTRIC UTILITYCurrent Year Previous Year
had an effect on net income, including the basis ofalIocations
and apportionments from those used in the preceding year.
Also give the approximate dollar effect of such changes.
9. Explain in a foonote 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
1 to 19, and report the infonnation in the blank space on page
122 or in a supplemental statement.
GAS UTILITYCurrent Year Previous Year Line
No.
OTHER UTILITY
Current Year Previous Year
$191 336 472 $177 232 917 $59 694 632
FERC FORM NO.1 (REVISED 12-96)
$52 328,420
Page 115
Name of Respondent This Report Is:
(l)I!IAn Original
A vista Corporation (2) 0 A Resubmission
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
April 25, 2005 Dec. 31, 2004
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line
No.
Item
(a)
UTILITY PLANT
In Service
Plant in Service (Classified)
Pro ert Under Ca ital Leases
Plant Purchased or Sold
Com leted Construction not Classified
Investment in Kettle Falls
TOTAL (Enter Total of lines 3 thru 7)
Leased to Others
10 Held for Future Use
11 Construction Work in Pro ress
12 Ac uisition Ad'ustments13 TOTAL Utilit Plant (Enter Total of lines 8 thru 12 )
14 Accum. Prov. for De r., Amort., & De 15 Net Utilit Plant (Enter total of line 13 less 14)
DETAIL OF ACCUMULATED PROVISIONS FOR16 DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:18 De reciation19 Amort. and De 1. ofProducin Nat. Gas Land and Land Ri hts20 Accumulated De reciation - Kettle Falls21 Amort. of Other Utilit Plant22 TOTAL in Service (Enter Total of lines 18 thru 21)
23 Leased to Others24 De reciation25 Amortization and De letion26 TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use28 De reciation29 Amortization30 TOTAL Held for Future Use (Ent. Tot. of lines 28 and 29)31 Abandonment of Leases (Natural Gas)32 Amort. of Plant Ac uisition Ad'ustment
TOTAL Accumulated Provisions (Should agree with line 14 above)
(Enter Total of lines 22, 26,30,31, and 32)
FERC FORM NO.1 (ED. 12-89)Page 200
Total Electric
(b)(c)
627,558,748
665,704
524,688,555
629,224,452 524,688,555
961,688
638,186,140
638,186,140
668,138
533,356,693
533,356,693
Name of Respondent
State of Idaho
Year of ReportThis R~ort Is:
( 1 ) l29 An Original
Date of Report
A vista Corporation (2) A Resubmission April 25, 2005 Dec. 31,2004
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Other (Specify)Other (Specify)Other (Specify)Common
97,920,249
403,189
949,944
262,515 4
212,459
212,459
212,459
98,323,438
293,550
98,616,988
98,616,988
FERC FORM NO.1 (ED. 12-89)Page 201
Line
No.
Name of Respondent Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
Avista Corp.
This R~rt Is:
(1) I!l An Original
(2) D A Resubmission April 25, 2005
ELECTRIC PLANT IN SERVICE (ACCOWlts 101, 102, 103, 106)
1. Report below the original cost of eJcctric plant in service ac- estimated basis if nec;essary, and include the entries in cohmmcording to the prescribed accounts. (c). Also to be included in column (c) arc entries for reversals
2, In addition to Account 101,. BJcctric Plant in Servic:e (Clas- of tentative dislribuaons of prior year reported in cohmm (b).
sified), this page and the next include Accounts 102, BJcctric Plant Likewise, if the respondent bas a signifICant amount of plant
Purchased or Sold: Account 103, Experimental EJectric Plant Un- reUremcnts which have not been classified to primary accounts
Classified; and Account 106, Completed Construction Not Clas- at the end of the year, incJode in column (d) a tentative distrib-sified - Elec;trlc. ution of such retirements on an estimated basis, with approp-
3. Include in column (c) or (d), as appropriate, comcaons of add- riate contra ently to the account for accumulated depreciation
itions and retirements for the cuaent or prec;eding year. provision. IncJode aJso in cohmm (d) reversals oftcntative dis-
4. Enclose in parentheses credit adjustments of plant accounts to tributions of prior year of unclassiticd retirements. Attach sup-indicate the negative effec;t of such accounts. pIcmcntal statement showing the account distribuaons of these5. Classify Accountl06 according to prescribed accounts, on an tentative classiflCaaons in coJomns (c) and (d), incJoding the
Balance at
gjnning of Year
(b)
Line
No.
(310)
(311)
1!:\ (312)
(313)12 (314)13 (315)
14 (316)15 (317)
18 (320)19 (321)20 (322)21 '323)22 (324)23 (325)24 (326)
27 (330)28 (331)29 (332)30 (333)31 (334)32 (335)33 (336)34 (337)
:n (340)
(341)
j~
(342)40 (343)41 (344)42 (345)
(301)
(302)
(303)
Account
(a)
1, INTANGIBLE PLANT
Or~anization
. Franchises and Consents
Miscellaneous Intangible Plant
TOTAL IntanJdble Plant (Enter Total of lines 2, 3, and 4)
2. PRODUCTION PLANT
A Steam Production Plant
Land and Land Ri~ts
Structures and Improvements
Boiler Plant Equipment
Engines and Engine Driven Generators
Turbogenerator Units
Accessory Electric Equipment
Misc. Power Plant Equipment
Asset Retirement Costs for Steam Production
TOTAL Steam Production Plant (Enter Total oflines 8 thru 15)
B. Nuclear Production Plant
Land and Land Rights
Structures and Improvements
Reactor Plant Equipment
Turbogenerator Units
Accessory Electric Equipment
Misc. Power Plant Equipment
Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
C. Hydraulic Production Plant
Land and Land Rights
Structures and Improvements
Reservoirs, Dams, and Waterways.
Water Wheels, Turbines, and Generators
Accessorv Electric Equipment
Misc. Power Plant Equipment
Roads, Railroads, and Bridges
Asset Retirement Costs for Hvdraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)
D. Other Production Plant
Land and Land Ri~ts
Structures and Improvements
Fuel Holders, Products and Accessories
Prime Movers
Generators
Accessory Electric Equipment
14,698.
668,747.
683,445.
406,484.
772,437.
21,605 672.
006,093.
969,602.
598,104.
098 564.
456,958.
484 414.
643.
658 328.
602 709.
204 046.
FERC FORM NO.1 (ED. 12-91)Page 204
December 31, 2004
Additions
fe)
(14 698.00)
367 935.
353 237.
. .
217.
339,539.
808 330.
712,139.46
15,193.
195.
925,615.
635.10
Avista Corp.
This ~rt Is: Date of Report
(1) l!I An Original (Mo, Da, Yr)
(2) A Resubmission April 25, 2005
State of Idaho
Year of ReportName of Respondent
December 31,2004
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)
reversaJs of the prior years tentative accoWlt distributions of umn (f) only the offset to the debits or credits distributed in
these amoWlts. Careful observance of the above instructions cohoon (f) to primary accoWlt c1assifications.
and the texts of AccoWlts 101 and 106 win avoid serious oIDia- 1. For AccOWlt 399, state the nature and use of plant incl11ded
sions of the reported amoWlt of respondent's plant actually in the accoWlt and if substantial in amoWlt subma a supp~in service at end of year. mcntary statement showing subaccoWlt classification of such
6, Show in column (t) reclassifICations or transfers within plant confoDDDlg to the requirements of these pages.utility plant accoWlts. Include also in cohoon (t) the additions 8. For each amoWlt comprising the reported balance and
or reductions of priowy accoWlt Classir1C8tions arising from changes in AccoWlt 102, state the property purchased or sokl,
distribution of amoWlts initially recorded in AcCOWlt 102. In name of vendor or purchaser, and date of transaction. If pro-
showing the clearance of AcCOWlt 102, include in cohoon (e) posed journal entries have been filed with the CommiLllllinn.
the amounts with respect to accumulated provision for as required by the Uniform System of AcCOWlts, give also
depreciation, acquistion adjustments, etc" and show in eoI- date of such filing.
Retirements
(d)
Adjus tments
(e)
Transfers
Balance at
End of Year
(If)
00 (310)
00 (311)
00 (312)
00 (313)
00 (314)
00 (315)
00 (316)
00 (317)
Line
No.
00 (301)
036 683.64 (302)
00 (303)
036 683.
00 (320)
00 (321)
00 (322)
. (323)
00 (324)
00 (325)
00 (326)
489,869.
5,454,701.67 (330)
10,111,976.61 (331)
25,414 002.55 (332)
228,363.28 (333)
984,796.32 (334)
600,300.50 (335)
098 564.01 1(336)
00 1(337)
84,892 704.
489,869.
484,414.62 (340)
278.56 (341)
00 (342)
658,328.03 (343)
602,709.50 '(344)
204,046.01 (345)
FERC FORM NO.1 (ED. 12-87)Page 205
Name of Respondent
Avista Corp.
Line
No.43 (346)44 (347)
60 (360)61 (361)62 (362)
(363)
1I"T (364)
65 (365)66 (366)67 (367)68 (368)69 (369)70 (370)71 (371)72 (372)73 (373)
74 (374)
77 (389)78 (390)79 (391)
80 (392)81 (393)82 (394)83 (395)84 (396)85 (397)86 (398)
88 (399)
~ 89 . (399.
..;
';;II.
92 (102)93 (Less)94 (103)
This R~rt Is:(1) An Original
(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
April 25, 2005
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
Balance at
Beginning of Year
(b)
FERC FORM NO.1 (ED. 12-87)
Account
(a)
Misc. Power Plant EQuipment
Asset Retirement Costs for Other Production
TOTAL Other Production Plant (Enter Total of lines 37 thru 45)
TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)
3. TRANSMISSION PLANT(350) Land and Land Ri2hts(352) Stnlctures and Improvements(353) Station EQuipment(354) Towers and Fixtures(355) Poles and Fixtures(356) Overhead Conductors and Devices(357) Under~ound Conduit(358) Under~ound Conductors and Devices(359) Roads and Trails
(359.1) Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)
4. DISTRIBUTION PLANT
Land and Land Ri2hts
Stnlctures and Improvements
Station EQuipment
Storage Battery EQuipment
Poles, Towers, and Fixtures
Overhead Conductors and Devices
Under~ound Conduit
Under~ound Conductors and Devices
Line Transfonners
Services
Meters
Installations on Customer Premises
Leased Property on Customer Premises
Street Li2htin~ and Simal Systems
Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 tbn174)
5. GENERAL PLANT
Land and Land Ri2hts
Stnlctures and Improvements
Office Furniture and EQuipment
Transportation EQuipment
Stores EQuipment
Tools, Shop and Garage EQuipment
Laboratory EQuipment
Power Operated EQuipment
Communication EQuipment
Miscellaneous EQuipment
SUBTOTAL (Enter Total of lines 77 tbn1 86)
Other Tangible Property
Asset Retirement Costs for General Plant
. .
TOTAL General Plant (Enter Total of lines 87 and 90)
TOTAL (Accounts 101 and 106)
Electric Plant Purchased
(102) Electric Plant Sold
Experimental Plant Unclassified
TOTAL Electric Plant in Service
Page 206
955 141.62
80,412,100.
959,663.
723,071.72
231,907.
556 535.
393,175.
938,894.
1,374 001.87
116,177 250.
. .
. 889,424.
705 970.
24,501,535.
634,108.
41,938,198.
025 516.
525 110.
323,488.
32,207,456.
440 443.
786 792.
272,978 044.
101,906.
971,713.
996 667.
30,139.
409 806.
315,626.
906,785.
014 304.
486.
747,435.
747,435.
486 998,277.
486 998,277.
State of Idaho
Year of Report
December 31, 2004
Additions
(c)
635.
953 250.
540 180.
694,469.
119.
125 992.
997 396.
358 158.
195.
086.
824,285.
589 094.
561,175.
556 277.
721 919.
1,463 253.
124,439.
266 280.
688 553.
865 561.13
678,
68,569.
318.
037.
305.
355,322.
466 231.
466,231,
996 440.
996 440.
State of Idaho
Name of Respondent This Is:Date of Report Year of Report
(1 ) An Original (Mo, Da, Yr)
A vista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)(Ir)No.
(346)
(347)
982,776.
489,869.89,875,481.66
959,663.(350)
916.258,335.(352)
560 874.(1,345 616.79)019,885.(353)
556 655.(354)
206,479.41,312 687.(355)
243,010.693 280.(356)
(357)
1(358)
374 001.87 (359)
0 . (359.
015,281.33 345 616.79)130,174 511.43
939,619.1(360)
726 057.(361)
241.01 434 932.669 511.38 (362)
(363)
799.45 (4,454.71)161 948.(364)
690.753.52)437 930.(365)
716.21,557,077.(366)
132 944.(5,469.71)31,108,615.(367)
817.(127,424.76)649,499.47 (368)
079.299,816.(369)
706 723.(370)
(371)
(372)
036.456 310.(373)
(374)
425 325.294 829.286 713 109.
101,906.(389)
0 . 975 391.10 (390)
0 . 391)
10,763.19 054,473.(392)
139.(393)
198.434 926.(394)
074.316 589.(395)
303 761.00 610 329.(396)
101.64)364 525.(397)
486.(398)
319,797.(5,101.64)888 768.
(399)
(399.
319,797.0 . 101.64)888 768.
250 273.(1,055 889.12)524 688 554.
(102)
(103)
250 273.71,055 889.12)524 688 554.
FERC FORM NO.1 (ED. 12-87)Page 207
Name of Respondent This R~rt Is:(1) l29 An Original
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
A vista Corporation (2)A Resubmission April 25, 2005 Dec. 31, 2004
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed
account, and manufactured gas revenues in total.
2. Report number of customers, columns (t) 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
Line
No.
Title of Account
(a)
Sales of Electricit
(440) Residential Sales
(442) Commercial and Industrial Sales (3)
Small (or Commercial)
Lar e (or Industrial)
(444) Public Street and Hi hwa Li htin
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railwa
(448) Interde artmental Sales 10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale12 TOTAL Sales of Electricit
13 (Less) (449.1) Provision for Rate Refunds14 TOTAL Revenues Net of Provision for Refunds15 Other 0 eratin Revenues16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro ert20 (455) Interde artmental Rents21 (456) Other Electric Revenues
FERC FORM NO.1 (ED. 12-90)
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 previous year (columns (c), (e), and (g), are not
derived from previously reported figures, explain any incon-
sistencies in a footnote.
OPERATING REVENUES
Amount for Amount forYear Previous Year(b) (e)
752 004
51,967 221
532,653
61,092 134
41,250,184
1,4 77,493
106 244
182 842 894 (1)
107 150
168 322 363
656 601
170,978,964182842894
182 842,894 170,978,964
169,621 182,403
808,423 559 608
6,466,023 511 942
7,444 067
$190 286 961
253,953
$177 232 917
Page 300
Name of Respondent This R~rt Is:
(1) 119 An Original
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
A vista Corporation (2)A Resubmission Apri125,2005 Dec. 31 2004
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442 may
be classified according to the basis of classification (Small
or Commercial, and Large or Industrial) regularly used by
the respondent if such basis of classifcation is not generally
greater than 1000 K w of demand. (See Account 442 of the
Uniform System of Accounts. Explain basis of classification
in a footnote.
5. See page 108, Important Changes During Year, for
important new territory added and important rate increases
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 foonote.
MEGA WATT HOURS SOLD
Amount for Year
(d)
Amount for
Previous Year
(e)
A VG, NO. OF CUSTOMERS PER MONTH
Number for
Number for Year Previous Year
914 635
260 947
858
907,139
973 525
715
15,143
516
136
Line
No.
19
108,126
108,129 12
108,129 14
949
524
135
578 573
239,464 (2)924 041 110,293
87,763
239,464 011,804 110 293
239,464 011 804 110 293
(1) Includes $1 175 367 of unbilled revenues.
(2) Includes (13,751) MWH relating to unbilled revenues,
(3) Segregation of Commerical and Industrial made on basis of utilization of energy and not on size of account.
FERC FORM NO.1 (ED. 12-89)Page 301
Dec. 31, 2004
State of Idaho
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the (such as a general residential schedule and an off peak water
year the mWh of electricity sold, revenue, average number of heating schedule), the entries in column (d) for the specialcustomers, average kWh per customer, and average revenue schedule should denote the duplication in number of reportedper kWh, excluding data for Sales for Resale which is reported customers.
on pages 310-311. 4, The average number of customers should be the number2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number ofoperating revenue account in the sequence followed in "Elec- billing periods during the year (12 if all billings are madetric Operating Revenues," page 301. If the sales under any rate monthly),
schedule are classified in more than one revenue account, list 5, For any rate schedule having a fuel adjustment clausethe rate schedule and sales data under each applicable revenue state in a footnote the estimated additional revenue billed pur-account subheading, suant thereto.
3. Where the same customers are served under more than 6, Report amount of unbilled revenue as of end of year forone rate schedule in the same revenue account classification each applicable revenue account subheading.A verage KWH of
Number of Sales perCustomers Customer(d) (e)
Name of Respondent This Report Is:
~ An Original
A vista Corporation DA Resubmission
Line
No.
Number and Title of Rate Schedule MWH Sold
(a)
I RESIDENTIAL SALES (440)
1 Residential Service
2 Residential Service
3 Residential Service
12 Res. & Farm Gen. Service
22 Res. & Farm Lg, Gen. Service
30 Pumping-Special
32 Res. & Farm Pumping Service
48 Res. & Farm Area Lighting
10 49 Area Lighting-High-Press.
11 56 Centralia Credit
12 95 Wind Power
13 73 Residential
14 74 Residential Service
15 76 Residential Service
16 77 Residential Service
17 79 Residential Service
18 58 Tax Adjustment19 Total
20 Residential-Unbilled
21 COMMERCIAL SALES (442)
22 2 General Service
23 3 General Service24 II General Service
25 19 Contract-General Service
26 21 Large General Service
27 25 Extra Lg. Gen, Service
28 28 Contract-Extra Large Service
29 31 Pumping Service
30 47 Area Lighting-Sod. Yap,
31 49 Area Lighting-High-Press,
32 56 Centralia Credit
33 95 Wind Power
34 73 General Service
35 74 Large General Service
36 75 Large General Service
37 76 Large General Service
38 77 General Service
39 79 Area Light-High Press.
40 58 Tax Adjustment41 Total
42 Commercial-Unbilled43 Total Billed
44 Total Unbilled Rev. (See Instr. 6)
45 TOTAL
FERC FORM NO.1 (ED 12-90)
(b)
036,426
14,372
795
2,464
369
279
061,705
(7,259)
227,437
593,736
74,507
20,878
224
147
919,929
(5,294)
981 634
12,553
969,081
Date of Report
(Mo, Da, Yr)
Year of Report
April 25, 2005
Revenue
(c)
64,085,640
326,426
386,501
90,526 11,449
3,448 168
522,692
181,059
219,617
60,626
489 039
33,713
730,847
67,024,429
460,343
94,476 11,238
18,820,072 13,084 17,383
36,652 393
013,875
677 354,047
835,667
55,087283,814
141,798
362,837
379
813
000,677
61,283,279
468,725
128,307,708
929,068
129,236,776
15,143
109,619
109,619
60,749
Page 304
Revenue
(cents) per
KWH Sold
(f)
7.35
16,
21.73
6.40
11.
16.
6.47
(7.40)
Name of Respondent This Report Is:
~An Original
Date of Report
(Mo, Da, Yr)
Year of Report
Dec. 31, 2004
State of Idaho
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the (such as a general residential schedule and an off peak water
year the mWh of electricity sold, revenue, average number of heating schedule), the entries in column (d) for the special
customers, average kWh per customer, and average revenue schedule should denote the duplication in number of reported
per kWh, excluding data for Sales for Resale which is reported customers.
on pages 310-311. 4. The average number of customers should be the number
2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of
operating revenue account in the sequence followed in "Elec- billing periods during the year (12 if all billings are made
tric Operating Revenues," page 301, If the sales under any rate monthly).
schedule are classified in more than one revenue account, list 5, For any rate schedule having a fuel adjustment clause
the rate schedule and sales data under each applicable revenue state in a footnote the estimated additional revenue billed pur-account subheading. suant thereto,
3, Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year for
one rate schedule in the same revenue account classification each applicable revenue account subheading.A verage KWH of
Number of Sales perCustomers Customer(d) (e)
A vista Corporation DA Resubmission
Line
No,
Number and Title of Rate Schedule MWH Sold
(a)
INDUSTRIAL SALES (442)
2 General Service
3 General Service
8 Lg Gen Time of Use
11 General Service
21 Large General Service
25 Extra Lg, Gen. Service
28 Contract-Extra Large Service
29 Contract Lg. Gen. Service
30 Pumping Service -Special
31 Pumping ServIce
32 Pumping Svc Res & Frm
47 Area Lighting-Sod. Yap.
49 Area Lighting-High-Press.
56 Centralia Credit
72 General Service
73 General Service
74 Large General Service
75 Large General Service
76 Pumping Service
77 General Service
78 Lg Gen Tim of Use
58 Tax Adjustment
Total
Industrial-Unbilled
(b)
27 STREET AND HWY LIGHTING (444)28 11 General Service
29 41 Co.Owned St. L1. Service
30 42 Co.Owned S1. L1. Service
31 High-Press, Sod, Yap.
32 43 Cus1.-Owned S1. L1. Energy33 and Maint. Service
34 44 Cus1.-Owned St. L1. Energy35 and Maint. Svce.High-36 Press. Sod. Vap.
37 45 Cust.Owned St. Lt. Energy Service
38 46 Cust.Owned St. Lt. Energy Service
39 High-Press. Sod. Yap.
40 56 Centralia Credit
41 58 Tax Adjustment42 Total43 Street and Hwy Lighting-Unbilled
44 Total Billed
45 Total Unbilled Rev. (See Instr. 6)
46 TOTAL
FERC FORM NO.1 (ED 12-90)
778
91,868
139,170
25,968
245
262,159
(1,212)
124
896
541
283
853
844
251,637
13,751
237,886
April 25, 2005
Revenue
(c)
243,632
5,486,675
44,195,525
133
574,577
132,927
351
991
226
80,205
51,729,883
237,338
516
965
15,223
339,914
520
64,386
219
56,946
20,519
523,692
961
181,561,283
175,367
182,736,650
136
11 0,271
11 0,271
Page 304.
20,887
956,958
94,930,833
114,903
45,816
2,446,045
000
24,800
66,247
33,500
31,824
94,333
85,300
57,676
Revenue
(cents) per
KWH Sold
(fJ
10.
15.
12.
22.
11.90
(8.55)
Name of Respondent This Report Is:
~ An Original
Date of Report
(Mo, Da, Yr)
Year of Report
A vista Corporation DA Resubmission Dec, 31, 2004
State of Idaho
April 25, 2005
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the (such as a general residential schedule and an off peak water
year the mWh of electricity sold, revenue, average number of heating schedule), the entries in column (d) for the special
customers, average kWh per customer, and average revenue schedule should denote the duplication in number of reported
per kWh, excluding data for Sales for Resale which is reported customers.
on pages 310-311. 4. The average number of customers should be the number2. Provide a subheading and total for each prescribed of bills rendered during the year divided by the number of
operating revenue account in the sequence followed in "Elec- billing periods during the year (12 if all billings are made
tric Operating Revenues," page 301. If the sales under any rate monthly),
schedule are classified in more than one revenue account, list 5. For any rate schedule having a fuel adjustment clausethe rate schedule and sales data under each applicable revenue state in a footnote the estimated additional revenue billed pur-account subheading. suant thereto.
3, Where the same customers are served under more than 6. Report amount of unbilled revenue as of end of year forone rate schedule in the same revenue account classification each applicable revenue account subheading.Average KWH of
Number of Sales perCustomers Customer(d) (e)
Line
No.
Revenue
(cents) per
KWH Sold
(f)
Number and Title of Rate Schedule MWH Sold Revenue
(a)
OTHER SALES TO PUBLIC
AUTHORITIES (445)
None
(b)(e)
10 SALES FOR RESALE (447) (1)
11 61 Sales to Other Utilities - W A
12 61 Sales to Other Utilities - ID
13 61 Sales to Other Utilities - MT
14 61 Sales to Other Utilities- NDA14 Total
17 Note: Sch, 61 is a state assigned rate schedule for SaleslResale
38
39 Total Billed
40 Total Unbilled Rev.
41 TOTAL
FERC FORM NO.1 (ED 12-90)
INTERDEPARTMENTAL
SALES (448)
58 Tax Adjustment
Total
578 106,244
106,244
71,727
578 71,727
0 I 0 I
253,215
(13,751)
239,464
181,667,527
175,367
182,842,894
110,293
110,293
29,496
(8.55)
29,371
Page 304.
State of Idaho
Name of Respondent This lort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes,
Line
No.Account ~mount for Current Year Amount for Prior Year
fa)(b)(c)
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
(500 Operation Supervision and Enaineerina 33,296 47,896
(501 Fuel 15,479 15,904
(502 Steam Expenses
(503 Steam from Other Sources
(Less) (504) Steam Transferred-Cr.
1(505 Electric Expenses
(506 Miscellaneous Steam Power Expenses 626 984
1(507 Rents
1(509 Allowances
TOTAL Operation (Enter Total of Lines 4 thru 11)51,401 64,784
Maintenance
(510 Maintenance Supervision and Engineering 033
511 Maintenance of Structures
512 Maintenance of Boiler Plant
513) Maintenance of Electric Plant
514 Maintenance of Miscellaneous Steam Plant
TOTAL Maintenance (Enter Total of Lines 14 thru 18)033
TOTAL Power Production Expenses-Steam Plant (Enter Total of lines 12 and 19)51,401 65,818
B. Nuclear Power Generation
Operation
(517 Operation Supervision and Engineerina
518 Fuel
(519 Coolants and Water
520 Steam Expenses
521 Steam from Other Sources
Less) (522) Steam Transferred-Cr.
523 Electric Expenses
(524 Miscellaneous Nuclear Power Expenses
525 Rents
TOTAL Operation (Enter Total of liens 23 thru 31)
Maintenance
528 Maintenance Supervision and Enaineerina
529 Maintenance of Structures
(530 Maintenance of Reactor Plant Equipment
531) Maintenance of Electric Plant
532) Maintenance of Miscellaneous Nuclear Plant
TOTAL Maintenance (Enter Total of lines 34 thru 38)
TOTAL Power Production Expenses-Nuclear Power(Enter total of lines 32 and 39)
C. Hvdraulic Power Generation
Operation
535 Operation Supervision and Engineering 400,948 353,432
536 Water for Power 18,575 14,873
(537 Hydraulic Expenses 988,659 950,441
538 Electric Expenses 202,127 054,525
539 Miscellaneous HYdraulic Power Generation Expenses 140,565 114 854
540 Rents 589 21,465
TOTAL Operation (Enter Total of lines 43 thru 48)751,464 509,590
FERC FORM NO.1 (ED 12-96)Page 320
State of Idaho
Name of Respondent This ;ort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Une
No.Account 6.mount for Current Year Amount for Prior Year
(a)(b)(c)
C. Hydraulic Power Generation (Continued)
Maintenance
(541 Maintenance Supervision and Enaineerina 77,934 179,599
542 Maintenance of Structures 141,595 133,730
543 Maintenance of Reservoirs, Dams, and Waterways 489,932 422,581
544 Maintenance of Electric Plant 548,499 748,671
545 Maintenance of Miscellaneous Hvdraulic Plant 17,050 24,257
TOTAL Maintenance (Enter Total of lines 52 thru 56)275,011 508,838
TOTAL Power Production Expenses-Hydraulic Power (Enter total of lines 49 and 57 026,474 018,428
D. Other Power Generation
Operation
546) Operation Supervision and Enaineerina 17,767 926
(547) Fuel 894,206 842,060
(548 Generation Expenses 80,964 115,980
549 Miscellaneous Other Power Generation Expenses 205,429 168,142
1550 Rents 694,210 681,993
TOTAL Operation (Enter Total of lines 61 thru 65)892,576 814,101
Maintenance
(551) Maintenance Supervision and Enaineerina 46,778 16,489
(552) Maintenance of Structures 755
553) Maintenance of Generating and Electric Plant 289,335 173,048
1554) Maintenance of Miscellaneous Other Power Generation Plant 19,660 26,602
TOTAL Maintenance (Enter Total of lines 68 thru 71)363,528 216,141
TOTAL Power Production Expenses-Other Power (Enter Total of lines 66 and 72)256,104 030,243
E. Other Power Supply Expenses
(555) Purchased Power 75,193,821 17,936,341
(556 System Control and Load Dispatchina 409,066 343,535
(557) Other Expenses 637,409 38,777,038
TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 77)123,240,296 57,056,914
TOTAL Power Production Expenses (Enter Total of lines 20, 40, 58, 73 and 78)133,574,274 68,171,402
2. TRANSMISSION EXPENSES
Operation
560) Operation Supervision and Engineering 602,936 602,288
561 Load Dispatchina 450,484 392,032
(562) Station Expenses 31,644 32,150
(563 Overhead Line Expenses 54,003 46,894
(564 Underaround Line Expenses
565 Transmission of Electricity by Others 294,259 156,948
566 Miscellaneous Transmission Expenses 125,700 130,046
567 Rents 37,855 31,441
TOTAL Operation (Enter Total of lines 82 thru 89)596,880 391,798
Maintenance
(568 Maintenance Supervision and Enaineerina 131 954 60,323
569 Maintenance of Structures 518
(570 Maintenance of Station EQuipment 449,661 412,380
571 Maintenance of Overhead Lines 493,792 518,067
(572 Maintenance of Underaround Lines
573 Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Enter Total of lines 92 thru 97)075,407 991,289
TOTAL Transmission Expenses (Enter Total of lines 90 and 98)672,287 383,087
100 3. DISTRIBUTION EXPENSES
101 Operation
102 580 Operation Supervision and Enaineerina 227,560 221 647
FERC FORM NO.1 (ED 12-96)Page 321
State of Idaho
Name of Respondent This rgrort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31.2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Prior Year
(a)(b)(c)
103 3. DISTRIBUTION EXPENSES (Continued)
104 (581 Load Dispatching
105 (582 Station Expenses 138,351 152,065
106 (583 Overhead Line Expenses 693,715 486,284
107 (584 Underground Line Exoenses 551,318 444,010
108 (585 Street Lighting and Signal System Expenses 120,638 100,589
109 (586) Meter Expenses 469,482 540,866
110 (587 Customer Installations Expenses 186,226 186,607
111 (588 Miscellaneous Distribution Expenses 330,420 175,994
112 (589 Rents 122,017 106,579
113 TOTAL Operation (Enter Total of lines 102 thru 112)839,727 414,641
114 Maintenance
115 590 Maintenance Supervision and Enaineerina 206,442 228,691
116 591 Maintenance of Structures 419 665
117 592 Maintenance of Station Eauipment 203,597 168,647
118 593 Maintenance of Overhead Lines 897,296 051,732
119 (594 Maintenance of Underground Lines 279,621 270,860
120 (595 Maintenance of Line Transformers 162,091 146,770
121 596 Maintenance of Street Lighting and Sienal Systems 83,896 61,426
122 597 Maintenance of Meters 737 565
123 (598 Maintenance of Miscellaneous Distribution Plant 132,098 80,519
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)977,197 023,875
125 TOTAL Distribution Expenses (Enter Total of lines 113 and 124)816,924 438,517
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 901 Supervision 30,061 25,566
129 902 Meter Reading Expenses 905,958 816,292
130 903 Customer Records and Collection ExDenses 693,120 485,375
131 904 Uncollectible Accounts 593,468 339,129
132 905 Miscellaneous Customer Accounts Expenses 190,325 194,132
133 TOTAL Customer Accounts Expenses lEnterTotal of lines 128 thru 132)412,932 860,494
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 (907 Supervision
137 908) Customer Assistance Expenses 271,472 113,578
138 (909) Informational and Instructional Expenses 78,331 46,061
139 (91 of Miscellaneous Customer Service and Informational Expenses 31,467 26,992
140 TOTAL Gust. Service and I nformational Expenses (Enter Total of lines 136 thru 13 381,271 186,632
141 6. . SALES EXPENSES
142 Operation
143 (911 SuDervision 13,664
144 (912 Demonstrating and Selling ExDenses 399,488 355,498
145 (913 Advertising Expenses 45,374 56,767
146 (916 Miscellaneous Sales Expenses 700 22,132
147 TOTAL Sales Expenses (Enter Total of lines 143 thru 146)448,562 448,060
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries 715,357 551,269
151 921) Office Supplies and Expenses 085,340 005,335
152 Less)(922) Administrative expenses Transferred-Credit (7,895)(8,125)
FERC FORM NO.1 (ED 12-96)Page 322
. .
State of Idaho
Name of Respondent This ~rt Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Une
No.Account Ib.mount for Current Year Amount for Prior Year
(a)(b)(c)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 (923 Outside Services Employed 951,685 742,032
155 (924 Property Insurance 330,872 323,498
156 (925 Injuries and Damages 140,490 548,566
157 926 Employee Pensions and Benefits 278,527 240,868
158 927 Franchise Requirements 900 975
159 928 Regulatory Commission Expenses 724 155 549,933
160 Less) (929) Duplicate Charges-Cr.
161 (930.) General Advertising Expenses 23,396
162 (930.) Miscellaneous General Expenses 109,120 999,375
163 (931) Rents 613,653 980,699
164 TOTAL Operation (Enter Total of lines 150 thru 163)16,970,599 15,938,425
165 Maintenance
166 935) Maintenance of General Plant 235,919 148,188
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 and 166)18,206,518 086,614
168 TOTAL Electric Operation and Maintenance Expenses (Enter Total of lines 173,512,769 102,574,807
79,99,125,133,140,147,and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of employees should be report8t 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 in- be determined by estimate, on the basis of employee equiva-
eludes any special construction personnel, include sucllents.Show the estimated number of equivalent employees
employees on line 3, and show the number of such specie attributed to the electric department from joint functions.
1 Payroll Period Ended (Date) December 31, 2004
2 Total Regular Full-Time Employees
3 Total Part-Time and Temporary Employees
4 Allocation of General Employees 197
5 Total Employees (See Note 1)289
FERC FORM NO.1 (ED 12-96)Page 323
This Page Intentionally Left Blank
Name of Respondent This R~rt Is:
(1 ) An Original
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
A vista Corp (2)A Resubmission Dec. 31 2004April25, 2005
ST A TEMENT 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 depart-
ment. Spread the amount(s) over lines 01 tbro 20 as ap-
propriate. 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 and413 above.
3. Report data for lines 7 , and 10 for Natural Gas com-
panies using accounts 404., 404., 404., 407., and
407.
4. Use page 122 for important notes regarding the state-
ment of income or an account thereof.
No.
Account
(a)
FERC FORM NO.1 (REVISED 12-96)
(Ref.
Page
No.
(b)
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234 272-277
234 272-277
266
Page 114
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
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 con-
tingency relates and the tax effects together with an expIa-
tion 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
TOT AL
Current Year Previous Year
i fi:i:! H:i:! 'i:! :Wi:i:i:iii'i :!:i:::ii;:t! :i'!I!ii:m:i:i:i'; :i:iii :i:i:i:i:i'i :i:imW::jii:iii:i:ii!'i:! :::i:! :i:i:i :i:i:i:;:!'iiWi:!:i:i:!ij:H:! :i:!i! 'i:!:I:i:i:i:! 'WiHii:i:iii ti:::i :JiHi! :iImi!:i:i:!
691,177 $4,548 133
Name of Respondent This R~ort Is:(1) ~ An Original
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
Avista Corp (2)A Resubmission Apri125, 2005 Dec. 31, 2004
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs incun-ed for power or gas pur-
chases, 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 at-
tached at page 122.
8. Enter on page 122 a consise 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 foonote if the previous years 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
1 to 19, and report the infonnation in the blank space on page
122 or in a supplemental statement.
ELECTRIC UTILITY
Current Year Previous Year
GAS UTILITYCurrent Year Previous Year
OTHER UTILITY
Current Year Previous Year
No.
691 177 $4,548 133
FERC FORM NO.1 (REVISED 12-96)Page 115
State of Montana
Name of Respondent This R
OOm1 Is:
Date of Repm1 Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, 106)
1. Report below the original cost of electric plant in seMce ae-estimated basis jfnecessary, and include the entries in coJuum
cording to the prescribed accounts.(c). Also to be incJnded in coJuum (c) are entries for reversals
2. In addition to Account 101, Electric Plant in SeMce (Cla8-of tentative distributions of prior year reported in coJuum (b).
sified), this page and the next incJnde Accounts 102, Electric Plant Likewise, jf the respondent has a significant amount of plant
Purchased or Sold; Account 103, Experimental Electric Plant Un-retirements which have not been cJassified to primary accounts
Classified; and Account 106, Completed Construction Not Cla8-at the end of the year, incJnde in cohunn (d) a tentative distrib-
sified - Electric.ution of such retirements on an estimated basis, with approp-
3. Include in column (c) or (d), as appropriate, colTections of add-riate contra entry to the account for accumulated depreciation
itions and retirements for the cUlTent or preceding year.provision. IncJnde also in coJuum (d) reversals of tentative dis-
4. Enclose in parentheses credit adjustments of plant accounts to tributions of prior year of uncJassified retirements. Attach sup-
indicate the negative effect of such accounts.plemental statement showing the account Wstributions of these
5. Classify Accountl06 according to prescribed accounts, on an tentative cJassifications in columns (c) and (d), including the
Balance at
Line Account gmn1ng of Year Additions
No.(a)(b)(c)
1. INTANGIBLE PLANT
(301)Organization
(302)Franchises and Consents 415 526.(193 078.43)
(303)Miscellaneous Intangible Plant 194 000.
TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)609 526.(193 078.43)
2. PRODUCTION PLANT
A Steam Production Plant
(310)land and land Rights 303,915.
(311)Structures and Improvements 99,726 191.53 321 913.
(312)Boiler Plant EQuipment 119,189 324.346,591.64
(313)Engines and Engine Driven Generators
(314)Turbogenerator Units 473,013.257 354.
(315)Accessory Electric EQuipment 13,480 702.314,731.83
(316)Misc. Power Plant EQuipment 12,716 147.44,460.
(317)Asset Retirement Costs for Steam Production
TOTAL Steam Production Plant (Enter Total of lines 8 tbru 15)278,889 294.285 051.76
B. Nuclear Production Plant
-:-
(320)land and land Rights
(321)Structures and Improvements
(322)Reactor Plant EQuipment
(323)Turbogenerator Units
(324)Accessory Electric Equipment
(325)Misc. Power Plant EQuipment
(326)Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 tbru 24)
C. Hydraulic Production Plant
(330)land and land Rights 40,871 967.398 457.
(331)Structures and Improvements 11,433,026.433,951.68
(332)Reservoirs, Dams, and Waterwavs 994,266.
(333)Water Wheels, Turbines, and Generators 31,190,237.368,835.
(334)Accessory Electric Equipment 11,307,534.251,962.
(335)Misc. Power Plant EQuipment 630,515.217.
(336)Roads, Railroads, and Bridges 217 199.8,169.
(337)Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 tbru 35)130,644,746.1,478 594.
D. Other Production Plant
(340)land and land Rights
(341)Structures and Improvements
(342)Fuel Holders, Products and Accessories
(343)Prime Movers
(344)Generators
(345)Accessory Electric Equipment
FERC FORM NO.1 (ED. 12-91)Page 204
Name of Respondent This Is:Date of Repm1 Year of Report(1) X . An Original (Mo, Da, Yr)
Avis ta Corp.(2)A Resubmission April 2S, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
reversals of the prior years tentati~ account distributions of UDU1 (f) onJy the offset to the debits or credits dis1ributed .in
these amounts. Careful observance of the abo~ .instructions column (f) to primary account cJassitkations.
and the texts of Accounts 101 and 106 wiJl avoid serious omis-1. For Account 399, state the nature and use ofpJant .included
siens of the reported amount of respondent's pJant actuaDy .in the account and if substantial .in amount submit a supple..
m service at end of year. mcntaIy statement showing subaccount classification of such
Show.in coluum (f) recJassifications or transfers within pJant conforming to the requirements of these pages.
utility plant accounts. Include also .in column (f) the additions 8. For each amount comprising the reported baJance and
or reductions of primary account classifications arising from changes .in Account 102, state the property purchased or soJd,
distribution of amounts.initially recorded.in Account 102. name of vendor or purchaser, and date of transaction. If pro-
showing the clearance of Account 102, include.in coluum (e)posed journal entries ha~ been fiJed with the Commission
the amounts with respect to accumulated provision for as required by the Uniform System of Accounts,give also
depreciation, acquistion adjustments, etc., and show .in col-date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(Jd No.
(301)
222,447.(302)
836.185 164.(303)
836.6,407 612.
366.64)1,299,548.(310)
34,014.(15 570.94)99,998,520.(311)
235,169.119,300 746.(312)
(313)
719,888.32,010,480.(314)
844.13,774,590.315)
245.12,759,362.316)
(317)
011,160.(19,937.58)279,143 248.
1320)
(321)
322)
323)
(324)
(325)
(326)
(34,045.34)236,379.(330)
11,866 978.(331)
32,994 266.(332)
31,559 072.(333)
559,496.(334)
647,732.(335)
225 368.(336)
1337)
(34 045.34)132,089,295.
340)
. 0.(341)
342)
343)
344)
345)
State of Montana
FERC FORM NO.1 (ED. 12-88)Page 205
Name of Respondent
Avista Corp.
This R~ Is:
(1 ) I!I An Original
(2) D A Resubmission
Date of Repm1
(Mo, Da, Yr)
April 25, 2005
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
Balance at
gjnn-ing of Year
(b)
Line
No.43 (346)44 (347)
60 (360)61 (361)62 (362)63 (363)64 (364)65 (365)66 (366)67 (367)68 (368)69 (369)70 (370)71 (371)
72 (372)73 (373)74 (374)
77 (389)78 (390)79 (391)
80 (392)81 (393)
82 (394)
83 (395)84 (396)
85 (397)
86 (398)
88 (399)
89 (399.
92 (102)93 (Less)94 (103)
Account
(a)
Misc. Power Plant Equipment
Asset Retirement Costs for Other Production
TOTAL Other Production Plant (Enter Total of lines 37 thru 44)
TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)
3. TRANSMISSION PLANT(350) Land and Land Ri~ts(352) Structures and Improvements(353) Station EQuipment(354) Towers and Fixtures(355) Poles and Fixtures(356) Overhead Conductors and Devices(357) Underground Conduit(358) Underground Conductors and Devices(359) Roads and Trails
(359.l) Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)
4. DISTRIBUTION PLANT
Land and Land Ricllts
Structures and Improvements
Station EQuipment
Stora~e Battery Equipment
Poles, Towers, and Fixtures
Overhead Conductors and Devices
Underground Conduit
Underground Conductors and Devices
Line Transfonners
Services
Meters
Installations on Customer Premises
Leased Property on Customer Premises
Street Li~tin~ and SiW1al Systems
Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)
5. GENERAL PLANT
Land and Land Ricllts
Structures and Improvements
Office Furniture and Equipment
Transpm1ation Equipment
Stores EQuipment
Tools, Shop and Gara~e EQuipment
Laboratory Equipment
Power Operated Equipment
Communication Equipment
Miscellaneous EQuipment
SUBTOTAL (Enter Total of lines 77 thru 86)
Other Tangible Property
Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87 thrU 89)
TOTAL (Accounts 101 and 106)
Electric Plant Purchased
(102) Electric Plant Sold
Experimental Plant Unclassified
TOTAL Electric Plant in Service
FERC FORM NO. 1 (ED. 12-88)Page 206
409,534 041.10
883 384.
459,747.
022,712.
012,151.38
7,171,154.
744,524.
367 476.
661,150.
880.
151,641.07
079.
675.
46.
637.
896.
127.
28.
186 013.
7,498.
498.
7,498.
472,998,230.
472,998,230.
State of Montana
Year of Repm1
December 31,2004
Additions
(c)
763 645.
834.
231,269.
378.
234,482.
626.
626.
8,412.
8,412.
8,412.
814,089.
814,089.
State of Montana
Name of Respondent This
oort
Is:Date of Repm1 Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(fl (ll)No.
346)
347)
011 160.(53,982.92)411,232,544.
883,384.46 (350)
461 581.17 (352)
253,982.(353)
013 529.(354)
7,171,154.(355)
15,744 524.356)
357)
358
367,476.359
(359.
895 632.
(360)
880.(361)
152,267.(362)
(363)
10,079.(364)
675.(365)
46.(366)
637.(367)
896.(368)
127.(369)
28.(370)
(371)
(372)
(373)
(374)
186 640.
1(389)
1(390)
(391)
(392)
(393)
(394)
1(395)
(396)
910.1(397)
1(398)
910.
399)
399.1)
910.
019,996.(53 982.92)474 738,340.
(102)
(103)
019,996.(53,982.92)474,738 340.
FERC FORM NO.1 (ED. 12-88)Page 207
Name of Respondent This R~ort Is:
(1 ) l29 An Original
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
Avista Corporation (2)A Resubmission
ELECTRIC OPERATING REVENUES (Account 400)
April 25, 2005
1. Report below operating revenues for each prescribed
account, and manufactured gas revenues in total.
2. Report number of customers, columns (t) 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
Line
No.
Title of Account
(a)
Sales of Electricit
(440) Residential Sales
(442) Commercial and Industrial Sales (3)
Small (or Commercial)
Lar e (or Industrial)
(444) Public Street and Hi hwa Li htina
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railwa s
(448) Interde artmental Sales10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale12 TOTAL Sales of Electricit
13 (Less) (449.1) Provision for Rate Refunds14 TOTAL Revenues Net of Provision for Refunds15 Other 0 eratin Revenues
16 (450) Forfeited Discountsl7 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro ert20 (455) Interde artmental Rents
21 (456) Other Electric Revenues
FERC FORM NO.1 (ED. 12-89)
Dec. 31, 2004
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 previous year (columns (c), (e), and (g), are not
derived from previously reported figures, explain any incon-
sistencies in a footnote.
OPERATING REVENUES
Amount for Amount forYear Previous Year(b) (c)
!iii!!ii!iil!ii!!:!ii!ii!ii!liil!iiiii!i!iill!ii!!iii!!:!lli!!!!!!!!!!I!!!!i!!!!!ii!i!!:!!!!!!,I!!!i
084 832
5 18
693 (1)
688
l2,403
370,503
382 90615,693
15,693 382 906
48,342 47,277
254 658 117,950
303,000
318,693
165,227
548,133
Page 300
Name of Respondent State of Montana
Year of ReportThis R~rt Is:
( 1 ) 129 An Original
Date of Report
(Mo, Da, Yr)
A vista Corporation A Resubmission April 25, 2005 Dec. 31, 2004(2)
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442 may
be classified according to the basis of classification (Small
or Commercial, and Large or Industrial) regularly used
the respondent if such basis of classifcation is not generally
greater than 1000 K w of demand. (See Account 442 of the
Uniform System of Accounts. Explain basis of classification
in a footnote.
5. See page 108, Important Changes During Year, for
important new territory added and important rate increases
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 foonote.
MEGA WAIT HOURS SOLD A VG. NO. OF CUSTOMERS PER MONTH
Number for
Number for Year Previous YearAmount for Year
(d)
Amount for
Previous Year
(e)
287 (2)221
79,062
287 79,283
287 79,283
(1) Includes $(0) of unbilled revenues.
(2) Includes 0 MWH relating to unbilled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilization of energy and not on size of account.
FERC FORM NO.1 (ED. 12-89)Page 301
Line
No.
State of Montana
Name of Respondent This (Krort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line
No.Account Amount for Current Year Amount for Prior Year
(a)(b)(c)
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
500) Operation Supervision and Engineering 36,449 58,596
(501 )Fuel 022 574 10,959,960
(502) Steam Expenses 118,354 050,888
'503) Steam from Other Sources 329
(Less) (504) Steam Transferred-Cr.
(505 Electric Expenses 58,911 895
(506 Miscellaneous Steam Power Expenses 639,953 137 676
507 Rents 18,573 15,952
TOTAL Operation (Enter Total of Lines 4 thru 11)13,894,814 13,279,294
Maintenance
510 Maintenance Supervision and Engineering 314,697 227,825
(511) Maintenance of Structures 366,524 365,816
512 Maintenance of Boiler Plant 341,814 694,708
(513) Maintenance of Electric Plant 396,056 744 792
514) Maintenance of Miscellaneous Steam Plant 519,888 426,457
TOTAL Maintenance (Enter Total of Lines 14 thru 18)938 979 459,598
TOTAL Power Production Expenses-Steam Plant (Enter Total of lines 12 and 19)18,833,793 17,738,893
B. Nuclear Power Generation
Operation
517 Operation Supervision and Engineering
518 Fuel
519 Coolants and Water
520 Steam Expenses
521 Steam from Other Sources
Less) (522) Steam Transferred-Cr.
523 Electric Expenses
(524 Miscellaneous Nuclear Power Expenses
525 Rents
TOTAL Operation (Enter Total of liens 23 thru 31)
Maintenance
(528) Maintenance Supervision and Engineering
529 Maintenance of Structures
530 Maintenance of Reactor Plant Equipment
531 Maintenance of Electric Plant
532 Maintenance of Miscellaneous Nuclear Plant
TOTAL Maintenance (Enter Total of lines 34 thru 38)
TOTAL Power Production Expenses-Nuclear Power(Enter total of lines 32 and 39
C. Hydraulic Power Generation
Operation
(535) Operation Supervision and Engineering 104 729 162 209
(536 Water for Power 816,763 857 399
(537 Hvdraulic Expenses 748,960 739,349
(538 Electric Expenses 876,086 753,785
(539 Miscellaneous Hvdraulic Power Generation Expenses 80,366 45,387
540 Rents
TOTAL Operation (Enter Total of lines 43 thru 48)626,904 558,129
FERC FORM NO.1 (ED 12-96)Page 320
State of Montana
Name of Respondent This (Krort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account ~mountfor Current Year Amount for Prior Year
(a)(b)(c)
C. Hydraulic Power Generation (Continued)
Maintenance
541 Maintenance Supervision and Engineering 71,240 195
542 Maintenance of Structures 75,073 157 802
543 Maintenance of Reservoirs, Dams, and Waterways 378,054 453,746
(544) Maintenance of Electric Plant 670,200 772,919
(545) Maintenance of Miscellaneous Hydraulic Plant 143,227 63,166
TOTAL Maintenance (Enter Total of lines 52 thru 56)337 794 1 ,485,828
TOTAL Power Production Expenses-Hydraulic Power (Enter total of lines 49 and 5 964 698 043,957
D. Other Power Generation
Operation
546 Operation Supervision and Engineering
547 Fuel
548 Generation Expenses
549 Miscellaneous Other Power Generation Expenses
550 Rents
TOTAL Operation (Enter Total of lines 61 thru 65)
Maintenance
(551) Maintenance Supervision and Engineering 221
(552) Maintenance of Structures
(553) Maintenance of Generating and Electric Plant
(554) Maintenance of Miscellaneous Other Power Generation Plant (53)
TOTAL Maintenance (Enter Total of lines 68 thru 71)221 (53)
TOTAL Power Production Expenses-Other Power (Enter Total of lines 66 and 72)221 (53)
E. Other Power Supply Expenses
(555 Purchased Power 15,081,107
(556 System Control and Load Dispatching
(557 Other Expenses
TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 77)15,081 107
TOTAL Power Production Expenses (Enter Total of lines 20, 40, 58, 73 and 78)22,799,712 36,863,904
2. TRANSMISSION EXPENSES
Operation
560) Operation Supervision and Engineering 831 855
561) Load Dispatching 19,888 31,887
562 Station Expenses 202 009
563 Overhead Line Expenses 23,947 19,744
(564 Underground Line Expenses
565 Transmission of Electricity by Others 225,975
566 Miscellaneous Transmission Expenses
567 Rents 75,742 79,792
TOTAL Operation (Enter Total of lines 82 thru 89)135,610 372,262
Maintenance
568 Maintenance Supervision and Engineering 510 896
569 Maintenance of Structures 556 244
570 Maintenance of Station EQuipment 87,320 78,256
571 Maintenance of Overhead Lines 314,299 77,853
572 Maintenance of Underground Lines
573 Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Enter Total of lines 92 thru 97)408,685 162,250
TOTAL Transmission Expenses (Enter Total of lines 90 and 98)544,295 534,512
100 3. DISTRIBUTION EXPENSES
101 Operation
102 (580) Operation Supervision and Engineering
FERC FORM NO.1 (ED 12-96)Page 321
State of Montana
Name of Respondent This 'fgfort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Une
No.Account ~mount for Current Year Amount for Prior Year
(a)(b)(c)
103 3. DISTRIBUTION EXPENSES (Continued)
104 1(581) Load Dispatching
105 (582) Station Expenses 540 697
106 (583) Overhead Line Expenses
107 r7584) Underground Line Exoenses
108 (585) Street Lighting and Signal System Expenses
109 (586) Meter Exoenses
110 (587) Customer Installations Expenses
111 (588) Miscellaneous Distribution Exoenses 113
112 1(589) Rents 100 100
113 TOTAL Ooeration (Enter Total of lines 102 thru 112)640 910
114 Maintenance
115 (590 Maintenance Supervision and Engineering 580 438
116 591 Maintenance of Structures
117 592 Maintenance of Station Equipment 319
118 593 Maintenance of Overhead Lines 555 412
119 (594) Maintenance of Underground Lines
120 (595) Maintenance of Line Transformers
121 (596). Maintenance of Street Lighting and Signal Systems 351
122 r7597) Maintenance of Meters
123 (598) Maintenance of Miscellaneous Distribution Plant
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)514 168
125 TOTAL Distribution Exoenses (Enter Total of lines 113 and 124)154 078
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Ooeration
128 901 Supervision
129 '902 Meter Reading Expenses
130 (903 Customer Records and Collection Expenses
131 '904 Uncollectible Accounts
132 905 Miscellaneous Customer Accounts Expenses
133 TOTAL Customer Accounts Expenses (Enter Total of lines 128 thru 132)
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Suoervision
137 (908 Customer Assistance Exoenses
138 909 Informational and Instructional Expenses 599 118
139 910 Miscellaneous Customer Service and Informational Expenses
140 TOTAL Cust. Service and Informational Expenses (Enter Total of lines 136 thru 1::599 118
141 6. SALES EXPENSES
142 Operation
143 911 Suoervision
144 912 Demonstrating and Selling Exoenses
145 913 Advertising Expenses
146 916 Miscellaneous Sales Expenses
147 TOTAL Sales Exoenses (Enter Total of lines 143 thru 146)
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Ooeration
150 920 Administrative and General Salaries
151 921) Office Suoolies and Expenses 880
152 Less) (922) Administrative exoenses Transferred-Credit
FERC FORM NO.(ED 12-96)Page 322
State of Montana
Name of Respondent This
ooort
Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
line
No.Account Amount for Current Year Amount for Prior Year
(a)(b)(c)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 923 Outside Services Employed 438
155 924 Property Insurance 244 390 290,664156(925 Injuries and Damages 12,391 687
157 926 Employee Pensions and Benefits 233 381
158 (927 Franchise Requirements
159 (928 Regulatory Commission Expenses 833,454 775,588
160 Less)929) Duplicate Charges-Cr.
161 (930.General Advertising Expenses
162 (930.Miscellaneous General Expenses 5311631(931 Rents
164 TOTAL Operation (Enter Total of lines 150 thru163)091,841 074 925
165 Maintenance
166 I (935) Maintenance of General Plant 15,552 10,997
TOTAL Administrative and General Expenses (Enter Total of lines 164 and 166)107 393 085,922168TOTAL Electric Operation and Maintenance Expenses (Enter Total of lines 24,462,153 38,494 53479,99,125,133,140,147,and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on. number of employees should be reporte construction employees in a footnote.
for the payroll period ending nearest to October 31, or an~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 in- be determined by estimate, on the basis of employee equiva-
cludes any special construction personnel, include suc lents.Show the estimated number of equivalent employees
employees on line 3, and show the number of such specie attributed to the electric department from joint functions.
1 Payroll Period Ended (Date) December 31, 2004
2 Total Regular Full-Time Employees
3 Total Part-Time and Temporary Employees
4 Allocation of General Employees
5 Total Employees (See Note 1)
FERC FORM NO.1 (ED 12-96)Page 323
Not Direct! Assi ed to States
This R~rt Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
(2)A Resubmission Apri125, 2005 Dec. 31 2004
Name of Respondent
Avista Corp
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 toa utility depart-
ment. Spread the amount(s) over lines 01 tbro 20 as ap-
propriate. 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 and413 above.
3. Report data for lines 7 9, and 10 for Natural Gas com-
panies using accounts 404.1, 404.2, 404., 407.1, and
407.
4. Use page 122 for important notes regarding the state-
ment of income or an account thereof.
Line
No.
Account
(a)
FERC FORM NO.1 (REVISED 12-96)
(Ref.
Page
No.
(b)
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234 272-277
234 272-277
266
Page 114
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
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 con-
tingency relates and the tax effects together with an expIa-
tion 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
TOT AL
Current Year Previous Year
$64 745 777 $72 075 587
Name of Respondent This R~ort Is:
(1) 129 An Original
Not Direct! Assi ed to States
Date of Report Year of Report
(Mo, Da, Yr)
A vista Corp (2)A Resubmission April 25, 2005 Dec. 31,2004
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs incuned for power or gas pur-
chases, 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 at-
tached at page 122.
8. Enter on page 122 a consise 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 foonote if the previous years 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
1 to 19, and report the infonnation in the blank space on page
122 or in a supplemental statement
ELECTRIC UTILITY
Current Year Previous Year
GAS UTILITYCurrent Year Previous Year
OTHER UTILITY
Current Year Previous Year line
No.
$64 593 587 $71 795 949 $152 190 $279 638
FERC FORM NO.1 (REVISED 12-96)Page 115
...
Name of Respondent This R~ort Is:
(1 ) I!I An Original
Not Dlfectl'l Assigned To StatesDate of Report Year of Report
(Mo, Da, Yr)
A vista Corp.(2) D A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, 106)1. Report below the original cost of electric plant in service ae- estimated basis if necessary, and include the entries in columncording to the prescribed accounts. (c). Also to be included in column (c) are entries for reversals
2. In addition to Account! 01, Electric Plant in Servke (CIa&- of tentative distributions of prior year reported in column (b).
sified), this page and the next include Accounts 102, E1ectric Plant Likewise, if the respondent has a significant amount of plant
Purchased or Sold; Account 103, Experimental E1ectric Plant Un- renrements which have not been classified to primary accounts
Classified; and Account 106, CompJeted Consln1ct1on Not Clas- at the end of the year, include in column (d) a tentative distrib-sified - Electric. ution of such rebrements on an estimated basis, with approp-3. Include in column (c) or (d), as appropriate, coaecti.ons of add- riate conn ently to the account for accunmJated depreciation
itions and renrements for the cuaent or preceding year. provision. Include also in column (d) reversa1s of tentative dis-
4. Enclose in parentheses credit adjustments of plant accounts to tributions of prior year of unclassified rebrements. Attach sup-indicate the negative effect of such accounts. pJemental statement showing the account distributions of these
5. Classify Accountl06 according to prescribed accounts, on an tentative classifICations in columns (c) and (d), including the
Balance at
gjnning of Year
(b)
Line
No.
(310)
(311)10 (312)11 (313)
12 (314)
13 (315)14 (316)
15 (3l7)
18 (320)
19 (321)20 (322)21 (323)
22 (324)23 (325)24 (326)
27 (330)28 (331)
29 (332)30 (333)31 (334)
32 (335)33 (336)34 (337)
37 !(340)
38 (341)
39 (342)40 (343)
41 (344)42 (345)
(301)
(302)
(303)
Account
(a)
1. INTANGIBLE PLANT
Or~anization
Franchises and Consents
Miscellaneous Intancible Plant
TOTAL Intancible Plant (Enter Total of lines 2, 3, and 4)
2. PRODUCTION PLANT
A Steam Production Plant
Land and Land Ri2hts
Structures and Improvements
Boiler Plant &.1uipment
EnJrines and EnJrine Driven Generators
Turbogenerator Units
Accessory Electric EQuipment
Misc. Power Plant EQuipment
Asset Retirement Costs for Steam Production
TOTAL Steam Production Plant (Enter Total of lines 8 thrn 15)
B. Nuclear Production Plant
Land and Land Ri2hts
Structures and Improvements
Reactor Plant Equipment
Turbo~enerator Units
Accessory Electric EQuipment
Misc. Power Plant EQuipment
Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 thrn 24)
C. Hydraulic Production Plant
Land and Land Ri2hts
Structures and Improvements
Reservoirs, Dams, and Waterways
Water Wheels, Turbines, and Generators
Accessory Electric EQuipment
Misc. Power Plant EQuipment
Roads, Railroads, and Bridges
Asset Retirement Costs for Hvdraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thrn 34)
D. Other Production Plant
Land and Land Ri2hts
Structures and Improvements
Fuel Holders, Products and Accessories
Prime Movers
Generators
Accessory Electric EQuipment
190 642.
11,190 642.
FERC FORM NO.1 (ED. 12-91)Page 204
Additions
(c)
259,990.
259,990.
tree Ly slgne tates
Name of Respondent This R
lRJort Is:
Date of Report Year of Report
(1 ) An Original (Mo, Da, Yr)
A vista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
reversals of the prior years tentative account distributions of umn (t) only the offset to the debits or credits distributed in
these amounts. Careful observance of the above inmctions column (t) to primary account classifications.
and the texts of Accounts 101 and 106 will avoid serious omis-7. For Account 399, state thenatore and use of plant included
sions of the reported amount. of respondent's plant actually in the account and if substantial in amount submit a supp~
m service at end of year.mentaIy statement showing subaccount cJassitication of such
Show in column (t) recJassitications or transfers within plant conforming to the requirements of these pages.
utility plant accounts. Include also in column (t) the additions 8. For each amount comprising the reported balance and
or reductions of primary account classifications arising from changes in Account 102, state the property purchased or sold,
distribution of amounts initially recorded in Account 102. name of vendor or purchaser, and date of transaction. pro-
showing the cJearance of Account 102, include in column (e)posed journal entries have been filed with the Commission
the amounts with respect to accunmJated provision for as required by the Uniform System of Accounts,give also
depreciation, acquisti.on adjustments, etc., and show in col-date of such tiling.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(Jl)No.
301)
302
652.11,438 980.303
652.11,438,980.
(310)
(311)
(312)
(313)
(314)
(315)
(316)
(317)
320)
321)
322)
(323)
(324)
(325)
326)
(330)
(331)
(332)
333)
334)
(335)
(336)
(337)
(340)
1/341)
1342)
(343)
(344)
(345
FERC FORM NO.1 (ED. 12-88)
t1 As .dT S
Page 205
D' t1 As .dT Strecslgnetates
Name of Respondent This R~ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
A vista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
Balance at
Line Account Beginmng of Year Additions
No.(a)(b)(c)
(346)Misc. Power Plant Equipment
(347)Asset Retirement Costs for Other Production
TOTAL Other Production Plant (Enter Total of lines 37 thru 44)
TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)
3. TRANSMISSION PLANT
(350)Land and Land Rights
(352)Structures and Improvements
(353)Station EQuipment 800.
(354)Towers and Fixtures
(355)Poles and Fixtures
(356)Overhead Conductors and Devices
(357)Under~ound Conduit
(358)Undereround Conductors and Devices
(359)Roads and Trails
(359.Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)800.
4. DISTRIBUTION PLANT
(360)land and land Rights
(361)Structures and Improvements
(362)Station EQuipment
(363)Stora~e Battery Equipment
(364)Poles, Towers, and Fixtures
(365)Overhead Conductors and Devices
(366)Under~ound Conduit
(367)Undereround Conductors and Devices
(368)Line Transfonners
(369)Services
(370)Meters
(371)Installations on Customer Premises
(372)Leased Property on Customer Premises
(373)Street Lightin~ and Signal Systems
(374)Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)
5. GENERAL PLANT
(389)land and land Rights 22,774.
(390)Structures and Improvements 598,452.
(391)Office Furniture and Equipment 146,402.(2,038.80)
(392)Transportation Equipment 687,756.51,723.
(393)Stores Equipment 47,103.000.
(394)Tools, Shop and Gara~e EQuipment 270,760.21,319.45
(395)Laboratory Equipment 345,175.41,766.
(396)Power Operated Equipment 580,295.238,318.
(397)Communication EQuipment 15,422,581.223,807.
(398)Miscellaneous Equipment 252.
SUBTOTAL (Enter Total of lines 77 thru 86)28,122,554.575 896.
399)Other Tancible Property
(399.Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87 thru 89)122,554.575 896.
TOTAL (Accounts 101 and 106)39,314,996.835 887.
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 314 996.835 887.
FERC FORM NO.1 (ED. 12-88)Page 206
trectLy slgne tates
Name of Respondent This R Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(Il)No.
346)
(347)
(350)
352)
(1,800.00)(353)
1354)
(355)
(356)
(357)
(358)
1359)
(359.
(1,800.00)
3601
361)
362)
(363)
364)
365)
366
367)
(368
(369
(370)
371)
(372)
(373)
(374
774.(389)
598,452.(390)
144 363.(391)
649.737 830.(392)
48,103.393)
13,019.279,060.394
984.378,958.(395)
148 207.670,407.(396
103 804.172.572 756.(397)
244.1(398)
274,672.172.29,453,951.33
(399)
1(399.
274,672.30,172.29,453,951.33
286 324.372.892,931.
(102)
(103)
286 324.372.892,931.
FERC FORM NO.1 (ED. 12-88)
1 As .dT S
Page 207
Name of Respondent This R~rt Is:(1) 119 An Original
Not Directl Assi ned to States
Date of Report Year of Report
(Mo, Da, Yr)
A vista Corporation (2)A Resubmission April 25, 2005 Dec. 31 , 2004
ELECTRIC OPERATING REVENUES (Account 400)
1. Report below operating revenues for each prescribed
account, and manufactured gas revenues in total.
2. Report number of customers, columns (t) 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.
Line
No.
Title of Account
(a)
Sales of Electricit
(440) Residential Sales
(442) Commercial and Industrial Sales (3)
Small (or Commercial)
Lar e (or Industrial)
(444) Public Street and Hi hwa Li htin
(445) Other Sales to Public Authorities
(446) Sales to Railroads and Railwa s
(448) Interde artmental Sales10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale12 TOTAL Sales of Electricit
13 (Less) (449.1) Provision for Rate Refunds14 TOTAL Revenues Net of Provision for Refunds15 Other 0 eratin Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro eft
20 (455) Interde artmental Rents
21 (456) Other Electric Revenues
FERC FORM NO.1 (ED. 12-89)
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 previous year (columns (c), (e), and (g), are not
derived from previously reported figures, explain any incon-
sistencies in a footnote.
OPERA TING REVENUES
Amount for Amount forYear Previous Year(W
89,993,250
202 986
390,601 795,949
593 587
$64 593,587
795,949
$71 795,949
Page 300
Name of Respondent This R~rt Is:(1) 129 An Original
Not Direct! Assi ned to States
Date of Report Year of Report
(Mo, Da, Yr)
A vista Corporation (2)A Resubmission Dec. 31, 2004April 25, 2005
ELECTRIC OPERATING REVENUES (Account 400) (Continued)
4. Commercial and Industrial Sales, Account 442 may
be classified according to the basis of classification (Small
or Commercial, and Large or Industrial) regularly used by
the respondent if such basis of classifcation is not generally
greater than 1000 Kw of demand. (See Account 442 of the
Unifonn System of Accounts. Explain basis of classification
in a footnote.
MEGA WAIT HOURS SOLD
Amount for Year
(d)
Amount for
Previous Year
(e)
232 653
FERC FORM NO.1 (ED. 12-89)
5. See page 108, Important Changes During Year, for
important new territory added and important rate increases
or decreases.
6. For lines 2, 4, 5, and 6, see page 304 for amounts
relating to unbilled revenue by accounts.
7. Include un metered sales. Provide details of such sales
in a foonote.
A YG. NO. OF CUSTOMERS PER MONTH
N umber for
Number for Year Previous Year
( J
Page 301
Line
No.
Name of Respondent This R~rt Is:
( 1 ) gg An on ginal
Date of Report
(Mo, Da, Yr)
State of Ore on
Year of Report
A vista Corp (2) D A Resubmission Apri125, 2005 December 31, 2004
ST ATEMENT 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 colunm (i,k,m,o) in a similar manner to a utility depart-
ment Spread the amount(s) over lines 01 thm 20 as ap-
propriate. Include these amounts in co1unms (c) and (d)
totals.
2. Report amounts in account 414, Other Utility Operating
Income, in the same manner as accounts 412 and413 above.
3 . Report data for lines 7, 9, and 10 for Natural Gas com-
panies using accounts 404., 404., 404.3, 407., and
407.
4. Use page 122 for important notes regarding the state--
ment of income or an account thereof.
Line
No.
Account
TOTAL Utility Operating Expenses
(Enter Total of lines 4 tbru 18)
Net Utility Operating Income (Enter Total of
line 2 less 19) (Carry forward to page 117
line 21)
(Ref.
Page
No.
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
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 con-
tingency relates and the tax effects together with an expIa-
tion 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
TOTAL
Current Year Previous Year
Page 114
Hiiiiiiii:i:iiii!:iiiiiiiii:ii!ii'ii!:il!:iiiijI!!i!iiii'iii:!iiiiiii:!:i:!:!'i:!iiiI!ij:jHi!:iii:i:inii:!iij'iiiHii'iii\!:ii!:iiii:ii:iH::'!ii'iij!'!'!,i:ii:iiii:i:!:iii:!i!:iI!ii:!,Wiii:ii::ii:\!'!ii'ii:::'iiiii:iiiII:!i
$87,412 761 $68 218 847
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234 272-277
234 272-277
266
Note: (1) Infonnation other than operating revenue not available by state.
FERC FORM NO.1 (REVISED 12-96)
Name of Respondent This ~ort Is:
(1 ) An Original
Date of Report
(Mo, Da, Yr)
State of Ore on
Year of Report
Avista Corp (2)A Resubmission Apri125, 2005 December 31, 2004
ST ATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs incurred for power or gas pur-
chases, and a swmnary 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 at-
tached at page 122.
8. Enter on page 122 a consise 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 apportiomnents from those used in the preceding year.
Also give the approximate dollar effect of such changes.
9. Explain in a foonote if the previous. years figures are
different from that reported in prior reports.
10. If the co1unms are insufficient for reporting additional
utility departments, supply the appropriate account titles, lines
1 to 19, and report the infonnation in the blank. space on pag e
122 or in a supplemental statement.
ELECTRIC UTILITY
CUITem Y eM ~~rous Year
GAS UTILITY
CUITent Y eM ~evious YeM
OTHER UTILITY
CUITent Y ear ~evious YeM Line
No.
i:iii:i.::j:i:i:!:iIiHi:j:!:i:j:!:!:!:!:!ii:i:i:I:!:i:!:!:i.!:iii:!:!t!:i:j!ii!:i!I:!.j:i:!ij:!:j:!:j:!!j:i:jimi,iiWiHii:!:I:!:I!ln:!:i!!:!!i:iij:mj:!:I:i:!!j:I!:1iI!:j:j:i:j'!:i:l:i:Wi:ii!i!!i:i:!:!D:iii!!!j:!ii:1!;!i:in:iii:!:ii!,iii:iHii!iiii:i:!:i!j:i:j:i:!!i:i:!:i!:!i:!:!:!:in:!!i:!:iil:!:!!i:ii!!!!!:i:!:!:i:j:i:!HIi!i:i:!Ii!I:1:ii!:!:1j:i:jIi:::li:i:i:li!:!:i:!:i!!:ii:.i:::1:!H:!:i:::i:jH:W!i!j:!ii:l:i:!:iii:j:i:!:iil:i:i!~iHH:i:!il:iH!i:ji!iiHi:i:iii:!:j:!:j:ii!;i!:!:j:jij:j~:!:1:!:I::il:::!:
$87,412 761 $68 218 847
FERC FORM NO.1 (REVISED 12-96)Page 115
State 0 e20n
Name of Respondent This R~ort Is:Date of Report Year of Report
( 1 ) X. An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
1. Report below the original cost of electric plant in service ae-estimated basis if necessary, and include the entries in column
cording to the prescribed accounts.(c). Also to be included in column (c) are entries for reversals
2. In addition to Account 101, E1ectric Plant in Servke (CJas-of tentative distributions of prior year reported in column (b).
sified), this page and the next include Accounts 102, Electric Plant Likewise, if the respondent has a significant amount of plant
Purchased or Sold; Account 103, Experimental Electric Plant Un-renrements which have not been classified to primary accounts
Classified; and Account 106, CompJeted Conmction Not Clas-at the end of the year, include in column (d) a tentative distrib-
sified - Electric.ution of such rebrements on an estimated basis, with approp-
3. Include in column (c) or (d), as appropriate, com:ctions of add-riate contra entry to the account for accumulated depreciation
itions and retirements for the cuaent or preceding year.provision. Include also in column (d) reversals of tentative dis-
4. Enclose in parentheses credit adjustments of plant accounts to tributions of prior year of unclassified rebrements. Attach sup-
indicate the negative effect of such accounts.pJemental statement showing the account distributions of these
5. Classify Accountl06 according to prescribed accounts, on an tentative classifications in columns (c) and (d), including the
Balance at
Line Account gjnnmg of Year Additions
No.(a)(b)(c)
1. INT ANG IBLE PLANT
(301)Or~anization
(302)Franchises and Consents
(303)Miscellaneous Intancible Plant 205.
TOTAL Intancible Plant (Enter Total of lines 2, 3, and 4)205.
2. PRODUCTION PLANT
A Steam Production Plant
(310)Land and Land Rililits
(311)Structures and ImProvements
(312)Boiler Plant Equipment
(313)Engines and EnJdne Driven Generators
(314)Turbo2enerator Units
(315)Accessory Electric Equipment
(316)Misc. Power Plant Equipment
(317)Asset Retirement Costs for Steam Production
TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)
B. Nuclear Production Plant
(320)Land and Land Rililits
(321)Structures and Improvements
(322)Reactor Plant Equipment
(323)Turbo~enerator Units
(324)Accessory Electric Equipment
(325)Misc. Power Plant Equipment
(326)Asset Retirement Costs for Nuclear Production
TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
C. Hydraulic Production Plant
(330)Land and Land Ri2hts
(331)Structures and Improvements
(332)Reservoirs, Dams, and Waterways
(333)Water Wheels, Turbines, and Generators
(334)Accessory Electric Equipment
(335)Misc. Power Plant Equipment
(336)Roads, Railroads, and Brid~es
(337)Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 tbru 34)
D. Other Production Plant
(340)Land and Land Rililits
(341)Structures and Improvements 157,486.111,813.
(342)Fuel Holders, Products and Accessories 605,456.(39 839.49)
(343)Prime Movers
(344)Generators 863,344.(233,597.
(345)Accessory Electric Equipment 246,378.(14,216.
fOr
FERC FORM NO.1 (ED. 12-91)Page 204
Name of Respondent ThisR~ort Is:
(1 ) I!I An Original
Date of Report
(Mo, Va, Yr)
State of Oregon
Year of Report
Avista Corp.(2) D A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)
reversals of the prior years tentative account distributions of umn (t) only the offset to the debits or credits distributed in
these amounts. Careful observance of the above inmcti.ons column (t) to primary account classifications.and the texts of Accounts 101 and 106 will avoid serious omis- 7. For Account 399, state the nature and use of plant included
sions of the reported amount of respondent's plant acblally in the account and if substandal in amount submit a supp~m service at fAd of year. mentary statement showing subaccount cJassitication of such
6. Show in column (t) reclassifications or transfers within plant conforming to the requirements of these pages.
utility plant accounts. Include also in column (t) the additions 8. For each amount comprising the reported balance and
or reductions of primary account cJassitications arising from changes in Account 102, state the property purchased or saki,
distribution of amounts initla11y recorded in Accountl02. In name of vendor or purchaser, and date of transaction. If pro-
showing the cJearance of Account 102. include in column (e) posed journal entries have been filed with the Commission
the amounts with respect to accumulated proVision for as required by the Uniform System of Accounts, give also
depreciation, acquistion adjustments, etc., and show in col- date of such filing.
Retirements
(d)
Adjustments
(e)
Transfers
Balance at
End of Year
(g)
00 (330)
00 (331)
00 (332)
00 (333)
00 (334)
00 (335)
00 (336)00 337)
Line
No.
00 (301)
00 (302)
205.20 (303)
205.
00 (310)
00 (311)
00 (312)
00 (313)
00 (314)
00 (315)
00 316)00 317
00 (320
00 (321
00 (322)
00 1(323)
00 (324
00 (325)
00 (326)
00 340)
269,300.10 341)
565 616.83 342)
00 (343)
629,746.86 '344)
232,162.02 (345)
FERC FORM NO.1 (ED. 12-88)Page 205
tate 0 egon
Name of Respondent This R
ooort Is:
Date of Report Year of Report(1) X An Original (Mo, Va, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, 106)
Balance at
Line Account gjnning of Year Additions
No.(a)(b)(c)
(346)Misc. Power Plant EQuipment 655 667.321.82
(347)Asset Retirement Costs for Other Production
TOTAL Other Production Plant (Enter Total of lines 37 thru 44)104 528,333.(173 518.25)
TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)104,528 333.(173 518.25)
3. TRANSMISSION PLANT
(350)Land and Land Rights 301.
(352)Structures and Improvements
(353)Station Equipment 4,439 918.(14 032.24)
(354)Towers and Fixtures
(355)Poles and Fixtures 993,471.79
(356)Overhead Conductors and Devices 291,386.
(357)Underln"ound Conduit
(358)Underln"ound Conductors and Devices
(359)Roads and Trails
(359.Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)785 078.(14 032.24)
4. DISTRIBUTION PLANT
(360)Land and Land RiMts
(361)Structures and Improvements
(362)Station EQuipment
(363)Storage Battery EQuipment
(364)Poles, Towers, and Fixtures
(365)Overhead Conductors and Devices
(366)Underln"ound Conduit
(367)Underground Conductors and Devices
(368)Line Transfonners
(369)Services
(370)Meters
(371)Installations on Customer Premises
(372)Leased Property on Customer Premises
(373)Street LiMtin,g and Si,e;nal Systems
(374)Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)
5. GENERAL PLANT
(389)Land and Land RiMts
(390)Structures and Improvements
(391)Office Furniture and Equipment
(392)Transportation EQuipment
(393)Stores EQuipment
(394)Tools, Shop and Garage Equipment
(395)Laboratorv EQui1: ment
(396)Power Operated 8Quipment
(397)Conununication ~uipment 124.42,676.
(398)Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 77 thru 86)124.42,676.
(399)Other Tancible Property
(399.Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 88 and 89)124.19 676.
TOTAL (Accounts 101 and 106)110 314 741.79 (144,874.29)
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 110 314,741.79 (144,874.29)
fOr
FERC FORM NO.1 (ED. 12-88)Page 206
tate 0 eJ!;on
Name of Respondent This R Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(K)No.
657,989.(346)
(347)
104 354 815.. 45
104,354 815.
301.(350)
(352)
4,425 886.(353)
(354)
993,471.79 (355)
291,386.(356)
(357)
358)
359)
359.
771,046.
1(360)
(361)
(362)
(363)
(364)
(365)
(366)
367)
368)
(369)
(370)
(371)
(372)
(373)
(374)
(389)
390)
391)
(392)
(393)
394)
395)
396)
356.57)38,443.397)
(398)
(4,356.57)38,443.
(399)
1399.
(4,356.443.
356.57)110,165 510.
(102)
(103)
356.57)110,165 510.
fOr
FERC FORM NO.1 (ED. 12-88)Page 207
State of Oregon
Name of Respondent This (Krort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31,2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures. explain in footnotes.
Line
No.Account Amount for Current Year Amount for Prior Year
(a)(b)(c)
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
500) Operation Supervision and Engineering
501) Fuel
502) Steam Expenses
(503) Steam from Other Sources
Less) (504) Steam Transferred-Cr.
(505) Electric Expenses
506) Miscellaneous Steam Power Expenses
(507) Rents
TOTAL Operation (Enter Total of Lines 4 thru 11)136
Maintenance
(510 Maintenance Supervision and Engineering 309
511 Maintenance of Structures
512 Maintenance of Boiler Plant
513 Maintenance of Electric Plant
514) Maintenance of Miscellaneous Steam Plant
TOTAL Maintenance (Enter Total of Lines 14 thru 18)309
TOTAL Power Production Expenses-Steam Plant (Enter Total of lines 12 and 19)309 136
B. Nuclear Power Generation
Operation
517 Operation Supervision and Engineering
518 Fuel
(519 Coolants and Water
520 Steam Expenses
521 Steam from Other Sources
Less) (522) Steam Transferred-Cr.
(523 Electric Expenses
524 Miscellaneous Nuclear Power Expenses
525 Rents
TOTAL Operation (Enter Total of liens 23 thru 31)
Maintenance
528) Maintenance Supervision and Engineering
529) Maintenance of Structures
(530) Maintenance of Reactor Plant EQuipment
531) Maintenance of Electric Plant
532) Maintenance of Miscellaneous Nuclear Plant
TOTAL Maintenance (Enter Total of lines 34 thru 38)
TOTAL Power Production Expenses-Nuclear Power(Enter total of lines 32 and 39
C. Hydraulic Power Generation
Operation
535 Operation Supervision and Engineering 34
(536 Water for Power
537 Hydraulic Expenses
(538 Electric Expenses
539 Miscellaneous Hydraulic Power Generation Expenses
540 Rents
TOTAL Operation (Enter Total of lines 43 thru 48)108
FERC FORM NO.1 (ED 12-96)Page 320
State of Oregon
Name of Respondent This (Kfort Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Prior Year
(a)(b)(c)
C. Hydraulic Power Generation (Continued)
Maintenance
541) Maintenance Supervision and Engineering
542) Maintenance of Structures
543) Maintenance of Reservoirs, Dams, and Waterways
544) Maintenance of Electric Plant
545) Maintenance of Miscellaneous Hydraulic Plant
TOTAL Maintenance (Enter Total of lines 52 thru 56)
TOTAL Power Production Expenses-Hydraulic Power (Enter total of lines 49 and 5 108
D. Other Power Generation
Operation
(546)Operation Supervision and Engineering 845,344 260,519
(547) Fuel 17,786,064 15,495,035
(548) Generation Expenses 138,565 196,151
(549) Miscellaneous Other Power Generation Expenses 781 207
(550) Rents 28,755
TOTAL Operation (Enter Total of lines 61 thru 65)18,776,754 15,988,667
Maintenance
(551) Maintenance Supervision and Engineering 16,794 244
(552 Maintenance of Structures
(553 Maintenance of Generating and Electric Plant 227 625 975,702
554 Maintenance of Miscellaneous Other Power Generation Plant 78,077 38,168
TOTAL Maintenance (Enter Total of lines 68 thru 71)322,496 016,114
TOTAL Power Production Expenses-Other Power (Enter Total of lines 66 and 72)20,099,250 17,004 781
E. Other Power Supply Expenses
(555) Purchased Power
(556) System Control and Load Dispatching
(557) Other Expenses 94,669
TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 77)669
TOTAL Power Production Expenses (Enter Total of lines 20, 40,58, 73 and 78)20,100,667 099,586
2. TRANSMISSION EXPENSES
Operation
(560 Operation Supervision and Engineering
(561 Load Dispatching
'562 Station Expenses 19,020 070
(563 Overhead Line Expenses 269
564) Underground Line Expenses
565) Transmission of Electricity by Others
566) Miscellaneous Transmission Expenses
567) Rents
TOTAL Operation (Enter Total of lines 82 thru 89)20,289 070
Maintenance
(568) Maintenance Supervision and Engineering
(569) Maintenance of Structures
570 Maintenance of Station EQuipment
571 Maintenance of Overhead Lines
572 Maintenance of Underground Lines
573 Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Enter Total of lines 92 thru 97)
TOTAL Transmission Expenses (Enter Total of lines 90 and 98)20,289 070
100 3. DISTRIBUTION EXPENSES
101 Operation
102 1580) Operation Supervision and Engineering
FERC FORM NO.1 (ED 12-96)Page 321
State of Oregon
Name of Respondent This (Krort Is:Date of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25. 2005 January 0, 1900
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account I\mount for Current Year
(a)i b)
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load DisDatching
105 (582 Station ExDenses
106 (583 Overhead Line ExDenses
107 '584 Underground Line ExDenses
108 (585 Street Lighting and Signal System Expenses
109 (586 Meter ExDenses
110 (587 Customer Installations Expenses
111 (588) Miscellaneous Distribution Expenses
112 589) Rents
113 TOTAL ODeration (Enter Total of lines 102 thru 112)
114 Maintenance
115 (590 Maintenance Supervision and Engineering
116 (591 Maintenance of Structures
117 592 Maintenance of Station EauiDment
118 593 Maintenance of Overhead Lines
119 594 Maintenance of Underground Lines
120 (595 Maintenance of Line Transformers
121 (596) Maintenance of Street Liehtine and Signal Systems
122 597) Maintenance of Meters
123 598) Maintenance of Miscellaneous Distribution Plant
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)
125 TOTAL Distribution Expenses (Enter Total of lines 113 and 124)
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901 SuDervision
129 (902 Meter Reading ExDenses
130 903 Customer Records and Collection Expenses
131 904 Uncollectible Accounts
132 905 Miscellaneous Customer Accounts Expenses
133 TOTAL Customer Accounts Expenses (Enter Total of lines 128 thru 132)
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 ODeration
136 (907) SuDervision .
137 (908 Customer Assistance ExDenses
138 (909) Informational and Instructional Expenses
139 910) Miscellaneous Customer Service and Informational Expenses
140 TOTAL Cust. Service and Informational Expenses CEnter Total of lines 136 thru 1:3
141 6. SALES EXPENSES
142 ODeration
143 IC911) Supervision
144 (912) Demonstrating and Selling Expenses
145 (913) Advertising Expenses
146 IC916) Miscellaneous Sales Expenses
147 TOTAL Sales ExDenses CEnter Total of lines 143 thru 146)
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 ODeration
150 (920) Administrative and General Salaries
151 f(921) Office Supplies and ExDenses
152 ICLess) C922) Administrative expenses Transferred-Credit
FERC FORM NO.1 (ED 12-96)Page 322
State of Oregon
Name of Respondent This
rgrrt
Is:Date of Report Year of Report(1) X An Original
Avista Corp.(2)A Resubmission April 25, 2005 December 31, 2004
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account ~mount for Current Year Amount for Prior Year
(a)(b)(c)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 923) Outside Services Emploved
155 924) Property Insurance
156 (925) Injuries and Damages
157 926) Employee Pensions and Benefits
158 (927) Franchise ReQuirements
159 928) Regulatory Commission Expenses
160 Less)929) Duplicate Charges-Cr.
161 930.General Advertisina Expenses
162 930.Miscellaneous General Expenses
163 931) Rents
164 TOTAL Operation (Enter Total of lines 150 thru 163)
165 Maintenance
166 935) Maintenance of General Plant
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 and 166)
168 TOTAL Electric Operation and Maintenance Expenses (Enter Total of lines 20,120,956 17,100,656
79,99,125,133,140,147,and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of employees should be reporte construction employees in a footnote.
for the payroll period ending nearest to October 31, or an~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 in- be determined by estimate, on the basis of employee equiva-
eludes any special construction personnel, include sue lents.Show the estimated number of equivalent employees
employees on line 3, and show the number of such specie attributed to the electric department from joint functions.
1 Payroll Period Ended (Date) December 31 , 2004
2 Total Regular Full.Time Employees
3 Total Part-Time and Temporary Employees
4 Allocation of General Employees
5 Total Employees (See Note 1)
FERC FORM NO.1 (ED 12-96)Page 323
Name of Respondent This R~rt Is:
(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of California
Year of Report
A vista Corp (2)A Resubmission Apri125 2005 Dec. 31,2004
ST ATEMENT 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 depart-
ment. Spread the amount(s) over lines 01 thru 20 as ap-
propriate. 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 and413 above.
3. Report data for lines 7,9, and 10 for Natural Gas com-
panies using accounts 404.1, 404.2, 404., 407., and
407.
4. Use page 122 for important notes regarding the state-
ment of income or an account thereof.
line
No.
Account
(a)
TOTAL Utility Operating Expenses
(Enter Total of lines 4 tbru 18)
Net Utility Operating Income (Enter Total of
line 2 less 19) (Carry forward to page 117
line 21)
(Ref.
Page
No.
(b)
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234 272-277
234 272-277
266
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
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 con-
tingency relates and the tax effects together with an expIa-
tion 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
TOT AL
Current Year Previous Year
$20 682,299 $17 571 796
Note: (1) Infonnation other than operating revenue not available by state.
FERC FORM NO.1 (REVISED 12-96)Page 114
Name of Respondent This R~ort Is:
(1 ) 129 An Original
Date of Report
(Mo, Da, Yr)
State of California
Year of Report
Avista Corp (2)A Resubmission April 25, 2005 Dec. 31,2004
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs incuned for power or gas pur-
chases, 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 at-
tached at page 122.
8. Enter on page 122 a consise 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 foonote if the previous years 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
1 to 19, and report the infonnation in the blank space on page
122 or in a supplemental statement.
OTHER UTILITY
Current Year Previous Year
ELECTRIC UTILITYCurrent Year Previous Year
GAS UTILITY
Current Year Previous Year line
No.
FERC FORM NO.1 (REVISED 12-96)
$20 682 299 $17 571,796
Page 115