2005Annual Report.pdf

THIS FILING IS
Item 1: !!J An Initial (Original)
Submission
OR D Resubmission No.
FERC FINANCIAL REPORT
FERC FORM No.1: Annual Report of
Major Electric Utilities , Licensees
and Others and Supplemental
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
Form 1 Approved
OMS No. 1902-0021
(Expires 7/31/2008)
Form 1-F Approved
OMS No. 1902-0029
(Expires 6/30/2007)
Form 3-0 Approved
OMS No. 1902-0205
(Expires 6/30/2007)
",,-.. .. ,' ..::).. '
Exact Legal Name of Respondent (Company)
Avista Corporation End of
Year/Period of Report
2005/04
FERC FORM No.1/3-Q (REV. 02-04)
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year/Period of Report
Avista Corporation End of 2005/04
03 Previous Name and Date of Change (if name changed during year)
/ /
04 Address of Principal Office at End of Period (Street, City, State, Zip Code)
1411 East Mission Avenue, Spokane, WA, 99202
05 Name of Contact Person 06 Title of Contact Person
M. K. Malquist Senior VP and CFO
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 10 Date of Report
Area Code (1) IX! An Original (2) D A Resubmission (Mo, Da, Yr)
[phone] 04/17/2006
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 sr~,"
i1z II jlq~-
04 Date Signed
M. K. Malquist (Mo, Da, Yr)
02 Title
Senior VP and CFO 04/17/2006
Title 18, U.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO. 1/3-
REPORT OF MAJOR ELECTRIC UTILITIES LICENSEES AND OTHER
FERC FORM No.1/3-Q (REV. 02-04)Page 1
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
LIST OF SCHEDULES (Electric Utility)
Enter in column (c) the terms "none,
" "
not applicable " or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none,
" "
not applicable " or "NA"
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
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 Earnings 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.(ED. 12-96)Page 2
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmlssion 04/17/2006
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none,
" "
not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none,
" "
not applicable " or "NA"
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
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
Purchase and Sale of Ancillary Services 398
Monthly Transmission System Peak Load 400
Electric Energy Account 401
Monthly Peaks and Output 401
Steam Electric Generating Plant Statistics 402-403
Hydroelectric Generating Plant Statistics 406-407
Pumped Storage Generating Plant Statistics 408-409
Generating Plant Statistics Pages 410-411
Transmission Line Statistics Pages 422-423
Transmission Lines Added During the Year 424-425
Substations 426.427
Footnote Data 450
Stockholders' Reports Check appropriate box:
I!)Four copies will be submitted
No annual report to stockholders is prepared
FERC FORM NO.(ED. 12-96)Page 3
Name of Respondent This Report Is:
(1) IX! An Original(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
04/17/2006
Year/Period of Report
Avista Corporation
End of 2005104
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 and Chief Financial Officer
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 Montana
Natural gas serv1ce in the states of washington, Idaho, Oregon, and California (sold California
operations to Southwest Gas Corporation in April 2005)
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) D Yes...Enter the date when such independent accountant was initially engaged:
(2) 00
FERC FORM No.1 (ED. 12-87)PAGE 101
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
RPORATIONS 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 99.Subsidiary of
processing, payment and Avista Capital
information services to multi
site customers in North Amer.
Avista Communications, Inc.Telecommunications 100 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 Inactive subsidiary
company.of Avista Capital.
FERC FORM NO.1 (ED. 12-96)Page 103
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) nA Resubmission 04/17/2006
RPORATIONS CONTROLLED BY R SPONDENT
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 Power, LLC Owns non-regulated generation 100 Subsidiary of
assets.Avista Capital
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
complete fabrication and
turnkey assembly for arcade
FERC FORM NO.1 (ED. 12-96)Page 103.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) nA Resubmission 04/17/2006
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent
at any time during the year. If control ceased prior to end of year, give particulars (details) in a footnote.
2. If control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming
any intermediaries involved.
3. If control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
Definitions
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. Indirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by
mutual agreement or understanding between two or more parties who together have control within the meaning of the definition of
control in the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b)(c)(d)
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 49
:... .
electric generation asset.
Coyote Springs 2, LLC Developed and owns an 100
electric generation asset.
WP Funding LP Owned an electric generation Controlled pursuant
asset.to FIN 46. No longer
controlled effective
September 2005.
Spokane Energy, LLC Marketing of energy.100
FERC FORM NO.1 (ED. 12-96)Page 103.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) Fi A Resubmission 04/17/2006
RPORATIONS 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 Dissolved in 2005.
formed by the Company.
Issued Pref. Trust Securities
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
FERC FORM NO.1 (ED. 12-96)Page 103.
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) Fi A Resubmission 04/17/2006
OFFICERS
1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of a
respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function
(such as sales, administration or finance), and any other person who performs similar policy making functions.
2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous
incumbent, and the date the change in incumbency was made.
I Line Title Name of Officer . ~C!-Iary
No.for Year
(a)(b)(c)
Chairman of the Board, President and
Chief Executive Officer G. Ely
Senior Vice President, Chief Financial Officer and.M.MalqUist
Senior Vice President, President of Avista Utilities S. L. Morris
Vice President and Chief Counsel for Regulatory and D. J. Meyer
Governmental Affairs
Vice President, with responsibility for R. R. Peterson
Energy Resources
Vice President, with responsibility for R. D. Woodworth
Business Development
Senior Vice President and Corporate Secretary K. S. Feltes
with responsibility for Human Resources
(Title change effective 11/11/05)
C. M. Burmeister - Smith
Vice President with responsibility for Transmission D. F. Kopczynski
and Distribution Operations
Vice President, with responsibility for State and K. O. Norwood
Federal Regulation
Senior Vice President, General Counsel and Chief M. M. Durkin
Compliance Officer (Hired 8/1/05; Compliance title
effective 11/11/05)
FERC FORM NO.1 (ED. 12-96)Page 104
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
DIRECTORS
1. Report below the information called for conceming 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.
Name (an9 :Title) of Director Principal Business Aoaress
(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 ID 83501
John F. Kelly 4915 E. Doubletree Ranch Rd., Paradise Valley, AZ 85253
Jack W. Gustavel P. O. Box J, Coeur d' Alene, ID 83816
Jessie J. Knight, Jr.Emerald Plaza, 402 W. Broadway, Suite 1000
San Diego, CA 92101
Erik J. Anderson 3720 Carillon Point, Kirkland, W A 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, ID 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
Year/Period of Report
End of 2005/04
This Report Is: Date of Report(1) 129 An Original(2) 0 A Resubmission 04/17/2006
IMPORTANT CHANGES DURING THE OUARTERIYEAR
Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in
accordance with the inquiries. Each inquiry should be answered. Enter "none
" "
not applicable " or "NA" where applicable. If
information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the
franchise rights were acquired. If acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of
companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to
Commission authorization.
3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto,
and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts
were submitted to the Commission.
4. Important leaseholds (other than leaseholds for natural gas lands) that have been acquired or given , assigned or surrendered: Give
effective dates, lengths of terms, names of parties, rents, and other condition. State name of Commission authorizing lease and give
reference to such authorization.
5. Important extension or reduction of transmission or distribution system: State territory added or relinquished and date operations
began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of
customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major
new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts, and other parties to any such arrangements , etc.
6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term
debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as
appropriate, and the amount of obligation or guarantee.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such
proceedings culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer
director, security holder reported on Page 106, voting trustee, associated company or known associate of any of these persons was a
party or in which any such person had a material interest.
11. (Reserved.
12. If the important changes during the year relating to the respondent company appearing in the annual report to stockholders are
applicable in every respect and furnish the data required by Instructions 1 to 11 above, such notes may be included on this page.
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.
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REOUIRED INFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 108
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
IMPORTANT CHANGES DURING THE OUARTERIYEAR (Continued)1. None.2. None.3. On April 29, 2005, Avista Corporation completed the sale of its South Lake Tahoe natural gas distribution
properties to Southwest Gas Corporation. The total cash proceeds from the sale were approximately $16.6 million. 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 approximately
18,750 South Lake Tahoe customers. The transaction was approved by the California Public Utilities Commission
March 17, 2005 (Decision 05-03-010).4. None.5. See response at #3 above for the sale of Avista Corp.'s South Lake Tahoe natural gas distribution properties
in April 2005.6. Avista Receivables Corporation (ARC) is a wholly owned, bankruptcy-remote subsidiary of Avista Corp.
formed for the purpose of acquiring or purchasing interests in certain accounts receivable, both billed and unbilled, of the
Company. On March 22, 2005, Avista Corp., ARC and a third-party financial institution amended a Receivables
Purchase Agreement. The most significant amendment was to extend the termination date from May 29, 2005 to March
2006. Under the Receivables Purchase Agreement, ARC can sell without recourse, on a revolving basis, up to $85.
million of those receivables. As of December 31,2005, $85.0 million in accounts receivables were sold under this
revolving agreement.
During the fourth quarter of 2005, the Company issued $150.0 million of 6.25 percent First Mortgage Bonds
due in 2035. The proceeds from the issuance were used to repay a portion of the borrowings outstanding under the
Company s $350.0 million committed line of credit and for the payment of corporate obligations. This debt issuance was
approved by the respective regulatory commission as follows: WUTC (Docket No. UE-051417 Order No.1 and 2);
OPUC (Docke UP 4221 Orders 05-1228 and 05-1081); and IPUC (Case No. A VU-05-1 Orders 29922 and 29896).7. None.8. Average annual wage increases were 2.7% during the first half of 2005 for non-exempt personnel. Average
annual wage increases were 3.4% for exempt employees during the first half of 2005. Average annual wage increases
were 6.3% for officers during the first half of 2005. Bargaining unit employees were granted increases of 3.5%.9. Reference is made to Note 22 of Notes to Financial Statements, page 123 of this Report.10. None.11. Reserved12. See page 123 of this Report.13. On June 21 , 2005, A vista Corp. announced the naming of Marian Durkin as senior vice president and
general counsel, effective August 1, 2005.
On November 11 , 2005, the board of directors elected Karen Feltes as senior vice president and Marian
Durkin as chief compliance officer. Karen Feltes is also corporate secretary and Marian Durkin is also senior vice
president and general counsel.
On January 6, 2006, A vista Corp. announced the appointment of Christy Burmeister-Smith as vice president
and treasurer and Ann Wilson as vice president and controller. Malyn Malquist, who remains senior vice president and
chief financial officer of the Company, previously also held the position of treasurer. Christy Burmeister-Smith
previously was vice president and controller of the Company since June 1999. Ann Wilson previously was vice president
and controller of Avista Energy, Inc., a subsidiary of the Company, since January 2000.14. Proprietary capital is not less than 30 percent.
IFERC FORM NO.1 (ED. 12-96)Page 109.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Avista Corporation (1)(ZI An Original (Mo, Da, Yr)
(2)A Resubmission 04/17/2006 End of 2005104
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Current Year Prior Year
No.Ref.End of Ouarter/Year End Balance
Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
UTILITY PLANT
Utility Plant (101-106,114)200-201 847,042,774 631 344,033
Construction Work in Progress (107)200-201 887 059 895 113
TOTAL Utility Plant (Enter Total of lines 2 and 3)902 929,833 681 239,146
(Less) Accum. Provo for Depr. Amort. Depl. (108, 110, 111 , 115)200-201 971,551 338 928,445,545
Net Utility Plant (Enter Total of line 4 less 5)931 378,495 752 793 601
Nuclear Fuel in Process of Ref., Conv.Enrich., and Fab. (120.202-203
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 (120.202-203
Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
Net Utility Plant (Enter Total of lines 6 and 13)931 378,495 752 793,601
Utility Plant Adjustments (116)122
Gas Stored Underground - Noncurrent (117)
OTHER PROPERTY AND INVESTMENTS
Nonutility Property (121)142 727 272 992
(Less) Accum. Provo for Depr. and Amort. (122)858,924 135,292
Investments in Associated Companies (123)13,903 000 903,000
Investment in Subsidiary Companies (123.224-225 237 737 798 256,786,600
(For Cost of Account 123., See Footnote Page 224, line 42)
Noncurrent Portion of Allowances 228-229
Other Investments (124)33,701 281 682 363
Sinking Funds (125)
Depreciation Fund (126)
Amortization Fund - Federal (127)
Other Special Funds (128)049 946 20,246,110
Special Funds (Non Major Only) (129)
Long-Term Portion of Derivative Assets (175)46,731 530 55,824 772
Long-Term Portion of Derivative Assets - Hedges (176)
TOTAL Other Property and Investments (Lines 18-21 and 23-31)349,407 358 386 580 545
CURRENT AND ACCRUED ASSETS
Cash and Working Funds (Non-major Only) (130)
Cash (131)602,512 239,043
Special Deposits (132-134)5,408 468 172 613
Working Fund (135)726 275 495,365
Temporary Cash Investments (136)513 042 699 209
Notes Receivable (141)569 153,770
Customer Accounts Receivable (142)101,478,486 56,067 151
Other Accounts Receivable (143)041 055 833,112
(Less) Accum. Provo for Uncollectible Acct.-Credit (144)227 916 810,071
Notes Receivable from Associated Companies (145)321 130 000,000
Accounts Receivable from Assoc. Companies (146)610,682
Fuel Stock (151)227 773,050 049,604
Fuel Stock Expenses Undistributed (152)227
Residuals (Elec) and Extracted Products (153)227
Plant Materials and Operating Supplies (154)227 12,006,429 867 767
Merchandise (155)227
Other Materials and Supplies (156)227
Nuclear Materials Held for Sale (157)202-203/227
Allowances (158.1 and 158.228-229
FERC FORM NO.(REV. 12-03) Page 110
Name of Respondent This Report Is:Date of Report Year/Period of Report
Avista Corporation (1)IZI An Original (Mo, Da, Yr)
(2)A Resubmisslon 04/17/2006 End of 2005104
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)Continued)
Line Current Year Prior Year
No.Ref.End of OuarterlYear End Balance
Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
(Less) Noncurrent Portion of Allowances
Stores Expense Undistributed (163)227 610
Gas Stored Underground - Current (164.12,469,887 268,257
Liquefied Natural Gas Stored and Held for Processing (164.164.006,819 724,434
Prepayments (165)745 002 899,276
Advances for Gas (166-167)
Interest and Dividends Receivable (171)19,493
Rents Receivable (172)361 071 391,040
Accrued Utility Revenues (173)
Miscellaneous Current and Accrued Assets (174)1,449 358 82,082
Derivative Instrument Assets (175)116,224 963 68,382,258
(Less) Long-Term Portion of Derivative Instrument Assets (175)46,731 530 824,772
Derivative Instrument Assets - Hedges (176)
(Less) Long-Term Portion of Derivative Instrument Assets - Hedges (176
Total Current and Accrued Assets (Lines 34 through 66)254,002 646 143 779,617
DEFERRED DEBITS
Unamortized Debt Expenses (181)692,385 16,858,709
Extraordinary Property Losses (182.230
Unrecovered Plant and Regulatory Study Costs (182.230
Other Regulatory Assets (182.232 225,248,761 231 982 032
Prelim. Survey and Investigation Charges (Electric) (183)10,988,821 084,058
Preliminary Natural Gas Survey and Investigation Charges 183.
Other Preliminary Survey and Investigation Charges (183.
Clearing Accounts (184)728 989
Temporary Facilities (185)
Miscellaneous Deferred Debits (186)233 40,675,589 242 169
Def. Losses from Disposition of Utility PIt. (187)
Research, Devel. and Demonstration Expend. (188)352-353
Unamortized Loss on Reaquired Debt (189)829 288 36,554 021
Accumulated Deferred Income Taxes (190)234 647 400 50,892,673
Unrecovered Purchased Gas Costs (191)444 010 28,639,755
Total Deferred Debits (lines 69 through 83)403,526 254 428 982,406
TOTAL ASSETS (lines 14-, 32, 67, and 84)938,314 753 712 136,169
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)IX)An Original (mo, da, yr)
(2)A Rresubmission 04/17/2006 end of 2005104
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line Current Year Prior Year
Ref.End of OuarterlYear End BalanceNo.Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
PROPRIETARY CAPITAL
Common Stock Issued (201)250-251 631 083 752 629,055,981
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)254 485 244 676,498
Retained Eamings (215, 215., 216)118-119 132,024 036 642 291
Unappropriated Undistributed Subsidiary Earnings (216.118-119 41,804 777 211 690
(Less) Reaquired Capital Stock (217)250-251
Noncorporate Proprietorship (Non-major only) (218)
Accumulated Other Comprehensive Income (219)122(a)(b)23,299 148 157,918
Total Proprietary Capital (lines 2 through 15)771 128,173 753 075,546
LONG-TERM DEBT
Bonds (221)256-257 719 082 687 521 300 000
(Less) Reaquired Bonds (222)256-257
Advances from Associated Companies (223)256-257 115 203 000 114,803,000
Other Long-Term Debt (224)256-257 391 538,636 497,427,068
Unamortized Premium on Long-Term Debt (225)266,500
(Less) Unamortized Discount on Long-Term Debt-Debit (226)879 744 608,182
Total Long-Term Debt (lines 18 through 23)224 211 079 131 921 886
OTHER NONCURRENT LIABILITIES
Obligations Under Capital Leases - Noncurrent (227)983 184 028 272
Accumulated Provision for Property Insurance (228.
Accumulated Provision for Injuries and Damages (228.790 259 188,972
Accumulated Provision for Pensions and Benefits (228.353 587 754 150
Accumulated Miscellaneous Operating Provisions (228.
Accumulated Provision for Rate Refunds (229)
Long-Term Portion of Derivative Instrument Liabilities 272 33,489 633
Long-Term Portion of Derivative Instrument Liabilities - Hedges 956,479 6,482 354
Asset Retirement Obligations (230)528,823 190 714
Total Other Noncurrent Liabilities (lines 26 through 34)700,604 134 095
CURRENT AND ACCRUED LIABILITIES
Notes Payable (231)
Accounts Payable (232)139 804 777 66,444,650
Notes Payable to Associated Companies (233)
Accounts Payable to Associated Companies (234)769,180 909,608
Customer Deposits (235)264 115 286,185
Taxes Accrued (236)262-263 112 798 313,430
Interest Accrued (237)18,643,064 632,069
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 )lliJ An Original (mo, da, yr)
(2)A Rresubmission 04/17/2006 end of 2005104
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDIT~ntinued)
Line Current Year Prior Year
Ref.End of OuarterlYear End BalanceNo.Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
Matured Interest (240)
Tax Collections Payable (241)893 736
Miscellaneous Current and Accrued Liabilities (242)35,225,169 15,927,496
Obligations Under Capital Leases-Current (243)050,181 946,251
Derivative Instrument Liabilities (244)534 971 561 157
(Less) Long-Term Portion of Derivative Instrument Liabilities 88,272 33,489,633
Derivative Instrument Liabilities - Hedges (245)956,479 6,482,354
(Less) Long-Term Portion of Derivative Instrument Liabilities-Hedges 956,479 6,482 354
Total Current and Accrued Liabilities (lines 37 through 53)203 093 280 135,532 949
DEFERRED CREDITS
Customer Advances for Construction (252)820 898 937 286
Accumulated Deferred Investment Tax Credits (255)266-267 521 652 570,960
Deferred Gains from Disposition of Utility Plant (256)
Other Deferred Credits (253)269 36,304 164 121,416
Other Regulatory Liabilities (254)278 116 251 545 34,700,436
Unamortized Gain on Reaquired Debt (257)754 170 225,371
Accum. Deferred Income Taxes-Accel. Amort.(281)272-277
Accum. Deferred Income Taxes-Other Property (282)289,242 025 293 535 925
Accum. Deferred Income Taxes-Other (283)228,287 163 234 380 299
Total Deferred Credits (lines 56 through 64)675 181 617 601,471 693
TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)938 314 753 712,136 169
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 2005/04
(2) EJ A Resubmission 04/17/2006
STATEMENT OF INCOME
Quarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2. Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in OJ the
quarter to date amounts for other utility function for the current year quarter.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the
quarter to date amounts for other utility function for the prior year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Quarterly if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to
a utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8. Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404., 404., 404.3, 407.1 and 407.
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.QuarterlYear QuarterlYear No 4th Quarter No 4th Quarter
(a)(b)(c)(d)(e)
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)300-301 237 767,426 000,167,839
3 Operating Expenses
4 Operation Expenses (401)320-323 905,198 240 706 876 899
5 Maintenance Expenses (402)320-323 138 187 34,361 705
Depreciation Expense (403)336-337 73,085,675 65,095 728
Depreciation Expense for Asset Retirement Costs (403.336-337
8 Amort. & Depl. of Utility Plant (404-405)336-337 502,043 682 080
9 Amort. of Utility Plant Acq. Adj. (406)336-337 047 066
Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)733
Amort. of Conversion Expenses (407)
Regulatory Debits (407.184 236 230 801
(Less) Regulatory Credits (407.16.785 763 638,745
Taxes Other Than Income Taxes (408.262-263 044 198 66,293,271
Income Taxes - Federal (409.262-263 778,732 019 926
. Other (409.262-263 017 492 302 010
Provision for Deferred Income Taxes (410.234, 272-277 077,269 792 760
(Less) Provision for Deferred Income Taxes-Cr. (411.234, 272-277 4,425,562 013 788
Investment Tax Credit Adj. . Net (411.4)266 49,308 308
(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)101 864,486 887 046,672
Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117 line 27 135,902 940 113,121,167
FERC FORM NO. 1/3-(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 2005/04(2) nA Resubmission 04/17/2006
STATEMENT OF INCOME FOR THE YEAR (Continued)
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be
made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected
the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights
of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate
proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income,
and expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income,
including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year slquarter figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to
this schedule.
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) 0) (k) (I)
535 268 030 447 578,339 369,930,210 259,298 560
159,167 475,946 979,020 885 759
57,591 752 720,406 15,493 923 375 322
285 954 708 236 216 089 973,844
047 066
733
184 236 230 801
16,785 763 638,745
46,205,269 46,434 772 838,929 858,499
28,567 999 ' 13,754 983 789,267 735,057
101 948 135,937 915,544 166 073
917,531 664 355 994 800 128,405
566 602 939,086 141 040 702
49,308 308
683 193 506 584 988 476 418 670,980 302 058 196
111 357 723 686 037 545,217 435,130
FERC FORM NO.1 (ED. 12-96)Page 115
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) 0 A Resubmission 04/17/2006
STATEMENT OF INCOME FOR THE YEAR (continued)
Line TOTAL l;urrent 3 Months Prior 3 Months
No.Ended Ended
(Ref.Quarterly Only Quarterly Only
Title of Account Page No.Current Year Previous Year No 4th Quarter No 4th Quarter
(a)(b)(c)(d)(e)
Net Utility Operating Income (Carried forward from page 114)135,902 940 113,121 167
Other Income and Deductions
Other Income
Nonutilty Operating Income
Revenues From Merchandising, Jobbing and Contract Work (415)
(Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)22,Q42
Revenues From Nonutility Operations (417)20,984 650
(Less) Expenses of Nonutility Operations (417.052,579 220,086
Nonoperating Rental Income (418)-5,625 704
Equity in Earnings of Subsidiary Companies (418.119 611,524 381,428
Interest and Dividend Income (419)041 049 586 797
Allowance for Other Funds Used During Construction (419.388 777 885 496
Miscellaneous Nonoperating Income (421)
Gain on Disposition of Property (421.1)398 103 424 383
TOTAL Other Income (Enter Total of lines 31 thru 40)179 185 024 622
Other Income Deductions
Loss on Disposition of Property (421.160 276
Miscellaneous Amortization (425)340 182 975 323,416
Donations (426.340 874,169 512 357
Life Insurance (426.686,972 426 086
Penalties (426.530 038
Exp. for Certain Civic, Political & Related Activities (426.893 627 859 247
Other Deductions (426.537 552 224 942
TOTAL Other Income Deductions (Total of lines 43 thru 49)159 925 357,362
Taxes Applic. to Other Income and Deductions
Taxes Other Than Income Taxes (408.262-263 878 313
Income Taxes-Federal (409.262-263 853,876 797 319
Income Taxes-Other (409.262-263 376 668 373,290
Provision for Deferred Inc. Taxes (410.234, 272-277 853 172 040 980
(Less) Provision for Deferred Income Taxes-Cr. (411.234 272-277 761 854 133 706
Investment Tax Credit Adj.Net (411.
(Less) Investment Tax Credits (420)
TOTAL Taxes on Other Income and Deductions (Total of lines 52-58)3.641,404 627 384
Net Other Income and Deductions (Total of lines 41 59)622,144 294,644
Interest Charges
Interest on Long-Term Debt (427)268 237 73,356,536
Amort. of Debt Disc. and Expense (428)509,307 689,417
Amortization of Loss on Reaquired Debt (428.252,219 611 956
(Less) Amort. of Premium on Debt-Credit (429)
(Less) Amortization of Gain on Reaquired Debt-Credit (429.
Interest on Debt to Assoc. Companies (430)340 202 703 782 104
Other Interest Expense (431)340 569,331 389 246
(Less) Allowance for Borrowed Funds Used During Construction-Cr. (432)689 303 567 308
Net Interest Charges (Total of lines 62 thru 69)112 494 261 951
Income Before Extraordinary Items (Total of lines 27, 60 and 70)45,168,302 35,153,860
Extraordinary Items
Extraordinary Income (434)
(Less) Extraordinary Deductions (435)
Net Extraordinary Items (Total of line 73 less line 74)
Income Taxes-Federal and Other (409.262-263
Extraordinary Items After Taxes (line 75 less line 76)
Net Income (Total of line 71 and 77)45,168,302 35,153,860
FERC FORM NO. 1/3-(REV. 02-04)Page 117
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) DA Resubmission 04/17/2006
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.
Current Previous
OuarterlYear OuarterlYear
Contra Primary Year to Date Year to Date
Line Item Account Affected Balance Balance
No.(a)(b)(c)(d)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1 Balance-Beginning of Period 90,094 170 306,798
2 Changes
3 Adjustments to Retained Earnings (Account 439)
6 ESOP and other adjustment 790 155,137
7 Dividends received from Subsidiaries 15,095,863 2,499,315
9 TOTAL Credits to Retained Earnings (Acct. 439)133 653 654,452
Stock Options Exercised 788,018 408,940)
TOTAL Debits to Retained Earnings (Acct. 439)788,018 408,940)
Balance Transferred from Income (Account 433 less Account 418.779,826 772,432
Appropriations of Retained Earnings (Acct. 436)
TOTAL Appropriations of Retained Earnings (Acct. 436)
Dividends Declared-Preferred Stock (Account 437)
TOTAL Dividends Declared-Preferred Stock (Acct. 437)
Dividends Declared-Common Stock (Account 438)
26,443 242 923 827)
TOTAL Dividends Declared-Common Stock (Acct. 438)26,443 242 923,827)
Transfers from Acct 216., Unapprop. Undistrib. Subsidiary Earnings 699,526 693 255
Balance - End of Period (Total 1,15,16,37) 130,475,915 094,170
FERC FORM NO. 1/3-(REV. 02-04)Page 118
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2005/04This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2006
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)
APPROPRIATED RETAINED EARNINGS (Account 215)
45 TOTAL Appropriated Retained Earnings (Account 215)
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.
46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.
47 TOTAL Approp. Retained Earnings (Acct. 215, 215.1) (Total 45,46)
48 TOTAL Retained Earnings (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 Earnings for Year (Credit) (Account 418.
51 (Less) Dividends Received (Debit)
52 Subsidiary Expense (Account 417.20)
53 Balance-End of Year (Total lines 49 thru 52)
Contra Primary
Account Affected
(b)
Current
QuarterN ear
Year to Date
Balance
(c)
Previous
OuarterNear
Year to Date
Balance
(d)
548 121 548 121
548,121 548,121
64,211,690
611 524
15,095 863
699,526
41,804 777
022 832
381,428
2,499 315
693,255)
211 690
FERC FORM NO. 1/3-Q (REV. 02-04)Page 119
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
STATEMENT OF CASH FLOWS
(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 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 Description (See Instruction No.1 for Explanation of Codes)Current Year to Date Previous Year to Date
No.QuarterlY ear OuarterlYear
(a)(b)(c)
1 Net Cash Flow from Operating Activities:
Net Income (Line 78(c) on page 117)45,168,302 153 860
Noncash Charges (Credits) to Income:
Depreciation and Depletion 158,362 871,141
Amortization of deferred power and natural gas costs 629 580 086 920
Amortization of debt expense 761 526 301 374
Amortization of investment in exchange power 450,031 2,450,004
Deferred Income Taxes (Net)594 223 917 518
Investment Tax Credit Adjustment (Net)308 308
Net (Increase) Decrease in Receivables 565 111 10,751 148
Net (Increase) Decrease in Inventory 674 661 609,238
Net (Increase) Decrease in Allowances Inventory
Net Increase (Decrease) in Payables and Accrued Expenses 75,447 322 204 745
Net (Increase) Decrease in Other Regulatory Assets 426,825 008,005
Net Increase (Decrease) in Other Regulatory Liabilities 618 782 2,401 353
(Less) Allowance for Other Funds Used During Construction 078 080 452 804
(Less) Undistributed Earnings from Subsidiary Companies 611 523 381,428
Other (provide details in footnote):042,907 819 348
Loss from IPUC related write-off of deferred power costs 959 115
Loss from IPUC related write-off of utility plant 457 249
Gain on sale of property 398 103 424 383
Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)154 967 092 124,111 431
Cash Flows from Investment Activities:
Construction and Acquisition of Plant (including land):
Gross Additions to Utility Plant (less nuclear fuel)259,675,718 116 391 951
Gross Additions to Nuclear Fuel
Gross Additions to Common Utility Plant
Gross Additions to Nonutility Plant
(Less) Allowance for Other Funds Used During Construction
Other (provide details in footnote):
Deposits for utility plant acquisition 000 000
Cash Outflows for Plant (Total of lines 26 thru 33)259,675,718 121 391 951
Acquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)014,769 477 634
Investments in and Advances to Assoc. and Subsidiary Companies 615,571
Contributions and Advances from Assoc. and Subsidiary Companies 18,785 415 2,499,315
Disposition of Investments in (and Advances to)
Associated and Subsidiary Companies
Purchase of Investment Securities (a)
Proceeds from Sales of Investment Securities (a)
FERC FORM NO.(ED. 12-96)Page 120
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
STATEMENT OF CASH FLOWS
(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 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 Description (See Instruction No.1 for Explanation of Codes)Current Year to Date Previous Year to Date
No.QuarterlY ear QuarterlY ear
(a)(b)(c)
Loans Made or Purchased
Collections on Loans 678 616 550
Net (Increase) Decrease in Receivables
Net (Increase) Decrease in Inventory
Net (Increase) Decrease in Allowances Held for Speculation
Net Increase (Decrease) in Payables and Accrued Expenses
Changes in other property and investments 540 127 435,673
Net Cash Provided by (Used in) Investing Activities
Total of lines 34 thru 55)222 320,729 117 978 350
Cash Flows from Financing Activities:
Proceeds from Issuance of:
Long-Term Debt (b)149 632 500 760 600
Preferred Stock
Common Stock 570,795 061 241
Other (provide details in footnote):
Long-term debt to affiliated trusts 856 000
Net Increase in Short-Term Debt (c)
Other (provide details in footnote):
Cash received in interest rate swap agreement 4,445 000 125,000
Cash Provided by Outside Sources (Total 61 thru 69)155 648 295 155 802 841
Payments for Retirement of:
Long-term Debt (b)-56,440,903 66,186,722
Preferred Stock 750,000 750,000
Common Stock
Premiums paid for the repurchase of long-term debt 826,430 710,409
Long-term debt and short-term borrowing issuance costs 152 802 148 807
Net Decrease in Short-Term Debt (c)000,000 12,000,000
Long-term debt to affiliated trusts 61,856,000
Dividends on Preferred Stock
Dividends on Common Stock 26,443,249 -912 464
Net Cash Provided by (Used in) Financing Activities
(Total of lines 70 thru 81)
Net Increase (Decrease) in Cash and Cash Equivalents
(Total of lines 22 57 and 83)318 726 628,480
Cash and Cash Equivalents at Beginning of Period 955 531 19,584 011
Cash and Cash Equivalents at End of period 363,195 955 531
FERC FORM NO.(ED. 12-96)Page 121
Name of Respondent
Avista Corporation
This Report Is:(1) ~ An Original
(2) 0 A Resubmisslon
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 30 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 30 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 notes to 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
04/17/2006
Year/Period of Report
End of 2005104
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REOUIRED INFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 122
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/1712006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTES TO FINANCIAL STATEMENTS
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Business
Avista Corporation (Avista Corp. or the Company) is an energy company engaged in the generation, transmission and distribution of
energy as well as other energy-related businesses. Avista Corp. is an operating division of Avista Corp., comprising the regulated
utility operations. A vista Corp. generates, transmits and distributes electricity in parts of eastern Washington and northern Idaho. In
addition, Avista Corp. has electric generating facilities in western Montana and northern Oregon. Avista Corp. also provides natural
gas distribution service in parts of eastern Washington and northern Idaho, as well as parts of northeast and southwest Oregon. In
April 2005, the Company completed the sale of its South Lake Tahoe, California natural gas distribution properties (see Note 24 for
further information). This was the Company s only regulated utility operation in California. Avista Capital, a wholly owned
subsidiary of A vista Corp., is the parent company of all 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 fmancial, liquidity, credit and
price risks associated with wholesale purchases and sales of energy commodities.
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 fmancial statements. Significant
estimates include determining the market value of energy commodity derivative assets and liabilities, pension and other postretirement
benefit plan obligations, contingent liabilities, recoverability of regulatory assets and unbilled revenues. 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 Companys utility operations are maintained in accordance with the uniform system of accounts
prescribed by the Federal Energy Regulatory Commission and adopted by the appropriate state regulatory commissions.
Regulation
The Company is subject to state regulation in Washington, Idaho, Montana and Oregon. The Company is also subject to federal
regulation by the FERC.
Operating Revenues
Operating revenues related to the sale of energy are generally recorded when service is rendered or energy is delivered to customers.
The determination 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 $13.1 million (net of $57.1 million ofunbilled receivables sold) and $13.0 million (net of $48.9 million ofunbilled
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 04/1712006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
receivables sold) as of December 31 , 2005 and 2004, respectively. See Note 3 for infonnation with respect to the sale of accounts
receivable.
Advertising Expenses
The Company expenses advertising costs as incurred. Advertising expenses were not a material portion of the Company s operating
expenses in 2005, 2004 and 2003.
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 fiom customers (primarily state excise taxes and city utility taxes) are recorded as both operating revenue and expense and
totaled $43.1 million, $35.0 million and $31.7 million in 2005 2004 and 2003, 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 SPAS No. 109, a deferred tax asset or liability is detennined based on the enacted tax rates that will be in
effect when the differences between the fmancial 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 commissions.
Stock-Based Compensation
Prior to January 1 , 2006, the Company followed the disclosure only provisions of SPAS No. 123
, "
Accounting for Stock-Based
Compensation." Accordingly, employee stock options were 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 common stock
on the date of grant. Under APB No. 25, no compensation expense was recognized pursuant to the Company s stock option plans.
However, the Company recognized compensation expense related to the initial grant (2003) ofperfonnance-based share awards. See
Note 2 with respect to the revision of SF AS No. 123, which will result in changes to stock compensation recognition beginning in
2006.
If compensation expense for the Company s stock-based employee compensation plans were determined consistent with SPAS No.
123, net income and earnings per common share would have been the following pro fonna amounts for the years ended December 31:
2005 2004 2003
Net income (dollars in thousands):
As reported
Add: Total stock-based employee compensation
expense included in net income, net of tax
Deduct: Total stock-based employee
compensation expense detennined under the
fair value method for all awards, net of tax
Pro fonna
Basic and diluted earnings per common share:
Basic as reported
Diluted as reported
Basic pro fonna
Diluted pro fonna
$45 168 $35 154 $44 504
211
Q.2ill
$44.468
(2.033)
$33.121 $42.318
$0.
$0.
$0.
$0.
$0.
$0.
$0.
$0.
$0.
$0.
$0.
$0.
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
Earnings Per Common Share
Basic earnings per common share is computed by dividing income available for common stock by the weighted average number of
common shares outstanding for the period. Diluted earnings per common share is calculated by dividing income available for common
stock by diluted weighted average common shares outstanding during the period, including common stock equivalent shares
outstanding using the treasury stock method, unless such shares are anti-dilutive. Common stock equivalent shares include shares
issuable upon exercise of stock options and contingent stock awards. See Note 20 for earnings per common share calculations.
Cash and Cash Equivalents
For the purposes of the Statements of Cash Flows, the Company considers all temporary investments with a maturity of three months or
less when purchased to be cash equivalents. Cash and cash equivalents include cash deposits nom counterparties.
Special Deposits
Special deposits includes $3.8 million and $0.6 million of deposits related to Avista Corp.'s interest rate swap agreements as of
December 31 , 2005 and 2004, respectively. See Note 14 for further information with respect to Avista Corp.'s interest rate swap
agreements.
Allowance for Doubtful Accounts
The Company maintains an allowance for doubtful accounts to provide for estimated and potential losses on accounts receivable. The
Company determines the allowance for utility and other customer accounts receivable based on historical write-offs as compared to
accounts receivable and operating revenues. Additionally, the Company establishes specific allowances for certain individual
accounts. The following table documents the activity in the allowance for doubtful accounts during the years ended December
(dollars in thousands):
Allowance as of the beginning of the year
Additions expensed during the year
Net deductions
Allowance as of the end of the year
2005
810
752
(2,334
$3.228
2004
281
195
(2,666
$2.810
2003
689
762
(2,170)
$2.281
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 in service, including an allowance for funds used during construction and replacements of units of
property and improvements, is capitalized. Costs of depreciable units of property retired plus costs of removal less salvage are charged
to accumulated depreciation.
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 in the line item capitalized interest. The Company generally is pemritted, 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 2005, 2004 and 2003. 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
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 Resubmisslon 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
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 2.93 percent in 2005, 2.
percent in 2004 and 2.98 percent in 2003.
The average service lives for the following broad categories of utility property are: electric thermal production - 29 years;
hydroelectric production - 77 years; electric transmission - 43 years; electric distribution - 47 years; and natural gas distribution
property - 36 years.
The Company recovers certain asset retirement costs through rates charged to customers as a portion of its depreciation expense for
which the Company has not recorded asset retirement obligations (see Note 7). 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. SFAS No. 71 requires that certain costs and/or obligations (such as incurred power and natural gas costs not
currently recovered through rates, but expected to be recovered in the future) are reflected as deferred charges or credits 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 SFAS 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, regulatory asset for consolidation of variable interest
entity, 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 $5.6 million
as of December 31 2005.
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 utility energy commodity derivative assets (see Note 4 for
further information) and the gain on the general office building sale/leaseback.
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.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.
Unamortized Debt Expense and Unamortized Loss on Reacquired Debt
Unamortized debt expense 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 SFAS No. 71. These costs are recovered through retail rates as a component of interest expense.
IFERC FORM NO.1 (ED. 12-88)Page 123.4
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
Natural Gas Benchmark Mechanism
The Idaho Public Utilities Commission (IPUC), WUTC and Oregon Public Utility Commission (OPUC) approved Avista Corp.'s
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, the Company s non-regulated
subsidiary. The ownership of the natural gas assets remained with Avista Corp.; however, the assets were managed by Avista Energy
through an Agency Agreement. A vista Corp. always managed natural gas procurement for its California operations, which the
Company sold in April 2005 (see Note 24).
Effective April 1 , 2005, the Natural Gas Benchmark Mechanism and related Agency Agreement were terminated and the management
of natural gas procurement functions was moved from Avista Energy back to Avista Corp. This was required for Washington
customers by WUTC orders issued in February 2004, and Avista Corp.'s resulting transition plan approved by the WUTC in April
2004. The Company also elected to move these functions back to Avista Corp. for Idaho and Oregon natural gas customers.
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 Avista Corp. and the
costs included in base retail rates. This difference in power supply costs primarily results from changes in short-term wholesale market
prices, changes in the level of hydroelectric generation and changes in the level of thermal generation (including changes in fuel
prices). Avista Corp. accrues interest on deferred power costs in the Washington jurisdiction at a rate, which is adjusted semi-annually,
of 8.1 percent as of December 31 2005. Total deferred power costs for Washington customers were $96.2 million and $113.2 million
as of December 31 2005 and 2004, respectively.
In Washington, the Energy Recovery Mechanism (ERM) allows Avista Corp. to increase or decrease electric rates periodically with
WUTC approval to reflect changes in power supply costs. The ERM provides for Avista 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
Avista 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 or by WUTC order. In June 2005, the
WUTC issued an order, which approved the recovery of the $10.8 million of deferred power costs incurred for 2004.
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. A vista Corp. accrues interest on deferred power costs in the Idaho
jurisdiction at a rate, which is adjusted annually, of 2.0 percent on current year deferrals and 4.0 percent on carryover balances as of
December 31 , 2005. Total deferred power costs for Idaho customers were $8.0 million and $9.5 million as of December 31, 2005 and
2004, 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 $43.4 million and $28.6 million as of December 31 , 2005
and 2004, respectively.
Reclassifications
Certain prior period amounts were reclassified to conform to current statement format. These reclassifications were made for
comparative purposes and have not affected previously reported total net income or stockholders' equity.
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 Resubmisslon 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 2. NEW ACCOUNTING STANDARDS
In December 2004, the Financial Accounting Standards Board (FASB) issued SF AS No. l23R, "Share-Based Payment " which
supersedes APB No. 25 and SFAS No. 123 and their related implementation guidance. This statement establishes revised 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 provisions of this statement are effective beginning in the flfSt quarter of 2006. The
Company expects to record compensation expense (net of tax) of approximately $0.4 million in 2006 related to the periodic vesting of
stock options granted to employees prior to 2005. The Company also expects to record compensation expense (net of tax)
approximately $1.7 million, $1.1 million and $0.5 million in 2006, 2007 and 2008, respectively, for performance share awards granted
to employees in 2004, 2005 and the fIrst quarter of 2006.
In March 2005, the FASB issued Interpretation No. 47
, "
Accounting for Conditional Asset Retirement Obligations, an interpretation of
FASB Statement No. 143" (FIN 47). FIN 47 clarifies that the term "conditional asset retirement obligation" refers to a legal obligation
to perform an asset retirement activity in which the timing and/or method of settlement are conditional on a future event that mayor
may not be within the control of the Company. Under FIN 47, the Company is required to recognize a liability for the fair value of a
conditional asset retirement obligation if the fair value of the liability can be reasonably estimated. FIN 47 also clarifies when the
Company would have sufficient information to reasonably estimate the fair value of an asset retirement obligation. The Company
adopted FIN 47 as of December 31 , 2005, the effects of which are disclosed in Note 7.
NOTE 3. ACCOUNTS RECEIVABLE SALE
Avista Receivables Corporation (ARC) is a wholly owned, bankruptcy-remote subsidiary of Avista Corp. formed for the purpose of
acquiring or purchasing interests in certain accounts receivable, both billed and unbilled, of the Company. On March 22 2005, Avista
Corp., ARC and a third-party financial institution amended a Receivables Purchase Agreement. The most significant amendment was
to extend the termination date from May 29, 2005 to March 21 2006. Under the Receivables Purchase Agreement, ARC can sell
without recourse, on a revolving basis, up to $85.0 million of those receivables. ARC is obligated to pay fees that approximate the
purchaser s cost of issuing commercial paper equal in value to the interests in receivables sold. The amount of such fees is included in
operation expenses of Avista Corp. As of December 31 2005 and 2004, $85.0 million and $72.0 million in accounts receivables were
sold, respectively, 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, 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 deemed 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. Avista 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 orders provide 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 SFAS 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
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
these contracts as derivative commodity assets and liabilities. Under SFAS 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 I, 2003, are recorded as assets or
liabilities at market value with an offsetting regulatory asset or liability. Contracts that are not considered derivatives under SFAS 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
determined to be other than temporary.
Utility energy commodity derivatives consisted of the following as of December 31 (dollars in thousands):
Current utility energy commodity derivative asset
Current utility energy commodity derivative liability
Net current regulatory liability
Non-current utility energy commodity derivative asset
Non-current utility energy commodity derivative liability
Net non-current regulatory liability
2005
$69 494
447
047
731
643
2004
$12 557
071
486
825
490
335
NOTE 5. ENERGY COMMODITY TRADING
The Company is exposed to risks relating to, but not limited to, changes in certain commodity prices, interest rates, foreign currency
and counterparty performance. A vista Corp. utilizes derivative instruments, such as forwards, futures, swaps and options in order to
manage the various risks relating to these exposures. Avista Corp. uses a variety oftecbniques to manage risks for its 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.
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 terms and (2) resource availability based on, among
other things, estimates of streamflows, generating unit availability, historic and forward market information 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 thermal 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 fmancial and physical hedging transactions as a means of
managing risks.
As part of its resource optimization process described above, A vista Corp. manages the impact of fluctuations in electric energy prices
by measuring and controlling the volume 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 18-month planning horizon are compared
against established volumetric guidelines and management determines 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. Avista
Energy was 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. Effective April I, 2005, the management of natural gas procurement functions was moved
from Avista Energy back to Avista Corp. This was required for Washington customers by WUTC orders issued in February 2004, and
Avista Corp.'s resulting transition plan approved by the WUTC in April 2004. The Company also elected to move these functions
back to Avista Corp. for Idaho and Oregon natural gas customers. The natural gas procurement process includes entering into fmancial
and physical hedging transactions as a means of managing risks. A vista Corp. always managed natural gas procurement for its
California operations, which the Company sold in April 2005 (see Note 24).
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
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. Avista Corp. 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 and is
exposed to the risk that it may not be able to collect amounts owed. Changes in market prices may dramatically alter the size of credit
risk with counterparties, even when conservative credit limits have been established. 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, Avista Corp. may be required to replace existing contracts with contracts at then-current market prices or to honor the
underlying commitment. Avista 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 fmancial 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 netting or 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 Avista Corp. to perfonn deliveries and
settlement under physical and financial energy contracts. These counterparties may seek assurances of perfonnance in the fonn 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 takes steps to minimize capital requirements.
Other Operating Risks
In addition to market and credit risk, Avista Corp.s commodity positions are subject to operational and event risks including, among
others, increases or decreases in load demand, blackouts or disruptions to transmission or transportation systems, fuel quality, 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. Terrorism threats, both domestic and foreign, is a risk to the entire utility industry, including Avista
Corp. Potential disruptions to operations or destruction of facilities from terrorism or other malicious acts are not readily
determinable. 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
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 Company s share of
related fuel costs as well as operating expenses for plant in service are included in the corresponding accounts in the Statements of
Income. The Company s share of utility plant in service for Colstrip was $323.9 million and accumulated depreciation was $183.
million as of December 31 2005.
NOTE 7. ASSET RETIREMENT OBLIGATIONS
The Company follows SFAS No. 143
, "
Accounting for Asset Retirement Obligations" which requires the recording of the fair value of
a liability for an asset retirement obligation in the period in which it is incurred. When the liability is initially recorded, the associated
costs of the asset retirement obligation are capitalized as part of the carrying amount of the related long-lived asset. The liability is
accreted to its present value each period and the related capitalized costs are depreciated over the useful life of the related asset. Upon
retirement of the asset, the Company either settles the retirement obligation for its recorded amount or incurs a gain or loss. As asset
retirement costs are recovered through rates charged to customers, the Company records regulatory assets and liabilities for 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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
difference between asset retirement costs currently recovered in rates and asset retirement obligations recorded under SFAS 143. The
regulatory assets do not earn a return. The adoption of SFAS No. 143 on January 1, 2003 did not have a material effect on the
Company s fmancial condition, results of operations or cash flows.
As described in Note 2, the Company adopted FIN 47 as of December 31 2005, which has resulted in the recording of additional asset
retirement obligations under SFAS No. 143. Specifically, the Company has recorded liabilities for future asset retirement obligations
to (1) restore ponds at Colstrip (2) remove plant and restore the land at the Coyote Springs 2 site at the ternrination of the land lease (3)
remove asbestos at the corporate office building and (4) dispose of PCBs in certain transfonners. With the adoption of FIN 47, the
Company recorded an asset retirement obligation of $3.2 million, a regulatory asset of $2.7 million, capitalized asset retirement costs
of $1.0 million and related accumulated depreciation of $0.5 million. Due to an inability to estimate a range of settlement dates, the
Company cannot estimate a liability for removal and disposal of certain transmission and distribution assets, as well as abandonment
and decommissioning of certain hydroelectric generation and natural gas storage facilities.
The following table documents the changes in the Company s asset retirement obligation during the years ended December 31 (dollars
in thousands):
Asset retirement obligation at beginning of year
Asset retirement obligation recognized
Asset retirement obligation settled
Asset retirement obligation accretion expense
Asset retirement obligation at end of year
2005
191
243
(28)-1n
$4.529
2004
$ 660
483
(20)
li.l2l
The pro forma asset retirement obligation liability balances as if FIN 47 had been adopted on January 1 2004 (rather than December
2005) are as follows (dollars in thousands):
Pro forma asset retirement obligation as of January 1, 2004
Pro forma asset retirement obligation as of December 31 2004
538
246
NOTE 8. PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a derIDed 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 each of2005 and 2004, and $12 million in
2003. The Company expects to contribute $15 million to the pension plan in 2006.
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 perfonnance
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 in this Note.
The assumed long-tenn 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 deternrined 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 deternrined as of
December 31 , 2005 and 2004.
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 Resubmisslon 04/1712006 2005/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
As of December 31 , 2005 and 2004, 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 2005, the pension plan funding deficit increased as compared to the end of2004 and
as such the Company increased the additional minimum liability for the unfunded accumulated benefit obligation by $2.8 million and
reduced the intangible asset by $0.7 million (representing the amount of unrecognized prior service cost) related to the pension plan.
This resulted in a charge to other comprehensive income of $2.3 million, net of taxes of $1.2 million for 2005. In 2004, the pension
plan funding deficit increased as compared to the end of 2003 and 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
of unrecognized 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$9.7 million, net of taxes of$5.2 million for 2003.
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 $0.
million, $1.8 million and $0.3 million related to the SERP for 2005, 2004 and 2003 , respectively. This resulted in a charge to other
comprehensive income of $0.4 million, $1.2 million and $0.2 million, net of tax, for 2005 2004 and 2003, respectively.
The Company expects that benefit payments under the pension plan and the SERP will total $14.7 million, $15.6 million, $15.
million, $16.4 million and $18.0 million in 2006, 2007, 2008, 2009 and 2010, respectively. For the ensuing five years (2011 through
2015), the Company expects that benefit payments under the pension plan and the SERP will total $109.6 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 $2.7 million, $2.6 million, $2.5 million, $2.3 million and $2.2 million in 2006, 2007, 2008, 2009
and 2010, respectively. For the ensuing five years (2011 through 2015), the Company expects that benefit payments under the
postretirement benefit plan will total $9.6 million. The Company expects to contribute $2.7 million to the postretirement benefit plan
in 2006, representing expected benefit payments to be paid during the year.
The Company established a Health Reimbursement Arrangement to provide employees with tax-advantaged funds to pay for allowable
medical expenses upon retirement. The amount earned by the employee is fIXed on the retirement date based on employees' years of
service and the ending salary. The liability and expense of this plan are included as post-retirement benefits.
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 , 2005 and 2004 and the components of net periodic benefit costs for
the years ended December 31 2005 2004 and 2003 (dollars in thousands):
Pension Benefits2005 2004
Post -retirement Benefits2005 2004
Change in benefit obligation:
Benefit obligation as of beginning of year $285 738 $265 790 $31 868 $39 185
Service cost 480 914 566 480
Interest cost 228 406 652 019
Plan amendment 263)
Actuarial loss (gain)049 737 800)(2,464)
Benefits paid (14 932)(13 309)293)042)
Expenses paid 817 (800)----D.Q) --1m
Benefit obligation as of end of year $301.746 $285.738 $28.963 $31.868
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 04/17/2006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Pension Benefits Post -retirement Benefits
2005 2004 2005 2004
Change in plan assets:
Fair value of plan assets as of beginning of year $186 579 $167 962 $16 862 $14 587
Actual return on plan assets 460 816 236 882
Employer contributions 000 000 183 964
Benefits paid (14 059)(12 399)(873)524)
Expenses paid (817)800)-1dQ)---1m
Fair value of plan assets as of end of year $199.163 $186.579 $18.378 $16.862
Funded status $(102 583)$(99 159)$(10 585)$(15 006)
Umecognized net actuarial loss 667 604 973 009
Umecognized prior service cost 405 058
Umecognized net transition obligation/(asset)---1m)3.536 041
Accrued benefit cost (18 511)(20 996)076)956)
Additional minimum liability 595 1.1
Accrued benefit liability $(53.106)$(52.108)$(6.076)$(4.956)
Accumulated pension benefit obligation $252.269 $238.687
Accumulated postretirement benefit obligation:
For retirees $14 662 $18 914
For fully eligible employees 980 672
For other participants 321 282
Weighted-average asset allocations as of December 31:
Equity securities 63%63%62%64%
Debt securities 27%26%36%36%
Real estate
Other
Target asset allocations as of December 31:
Equity securities 54-68%54-68%52-72%52-72%
Debt securities 22-28%22-28%28-48%28-48%
Real estate
Other 13%13%
Weighted Average Assumptions as of December 31:
Discount rate for benefit obligation 75%75%75%75%
Discount rate for annual expense 75%25%75%25%
Expected long-term return on plan assets 50%00%50%00%
Rate of compensation increase (1)84%84%
Medical cost trend pre-age 65 - initial 00%00%
Medical cost trend pre-age 65 - ultimate 00%00%
Ultimate medical cost trend year pre-age 65 2010 2009
Medical cost trend post-age 65 - initial 00%00%
Medical cost trend post-age 65 - ultimate 00%00%
Ultimate medical cost trend year post-age 65 2009 2008
(1) In 2004, changed to an age-based scale ranging fiom 2.50 percent to 8.00 percent.
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
2005 2004 2003 2005 2004 2003
Components of net periodic benefit cost:
Service cost $ 9 480 $ 8 914 $ 7 806 566 $ 480 $ 482
Interest cost 228 406 705 652 019 2,477
Expected return on plan assets (15 917)(13 436)(10 862)368)(1,106)(842)
Transition (asset)/obligation recognition (499)086)086)505 505 979
Amortization of prior service cost 654 654 653
~et loss recognition 3.442 3.447 896 245
~et periodic benefit cost $13.388 $14.899 $16.112 $1.355 $2.143 $3.501
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 , 2005 by $1.4 million and the service and interest cost by $0.1 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
of December 31 , 2005 by $1.2 million and the service and interest cost by $0.1 million.
The Company has a salary deferraI401(k) plan that is a defmed contribution plan and covers substantially all employees. Employees
can make contributions to their respective accounts in the plan on a pre-tax basis up to the maximum amount pennitted by law. The
Company matches a portion of the salary deferred by each participant according to the schedule in the plan. Employer matching
contributions of$4.1 million, $3.9 million and $3.6 million were expensed in 2005 2004 and 2003 , 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, tennination, disability or death, up to 75 percent of their base salary and/or up to 100 percent of
their incentive payments. Deferred compensation funds are held by the Company in a Rabbi Trust. At each of December 31 , 2005 and
2004, there were deferred compensation assets of $11.3 million included in other special funds and corresponding deferred
compensation liabilities of $11.3 million included in other deferred credits on the Balance Sheets.
NOTE 9. ACCOUNTING FOR INCOME TAXES
As of December 31, 2005 and 2004, the Company had net regulatory assets of $114.1 million and $123.2 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 detennined it is more likely than not that deferred
tax assets will be realized.
In August 2005, the Internal Revenue Service (IRS) and Treasury Department issued a revenue ruling, and related regulations that
affect the tax treatment by Avista Corp. of certain indirect overhead expenses. Avista Corp. had previously made a tax election to
deduct certain indirect overhead costs on the 2002 tax return that were capitalized for fmancial accounting purposes. This election
allowed A vista Corp. to accelerate tax deductions resulting in a reduction of approximately $40 million in current tax liabilities. This
current tax benefit was deferred on the balance sheet in accordance with provisions of SF AS ~ o. 109
, "
Accounting for Income Taxes
and did not have an effect on net income.
A vista Corp. believes that the revenue ruling and related regulations requires the Company to repay the original tax deductions over a
two-year period (in 2005 and 2006) and that the tax deductions claimed on the Company s tax returns were appropriate based on the
applicable statutes and regulations in effect at the time. There can be no assurance that the Company s position will prevail. However
it is not expected to have a significant effect on the Company s net income.
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 04/17/2006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 10. ENERGY PURCHASE CONTRACTS
Avista Corp. has contracts related to the purchase of fuel for thenna1 generation, natural gas and various agreements for the purchase
sale or exchange of electric energy with other entities. The temrination dates of the contracts range from one month to the year 2055.
Total expenses for power purchased, natural gas purchased, fuel for generation and other fuel costs, which are included in operation
expenses in Statements ofIncome, were $652.2 million, $482.2 million and $464.1 million in 2005, 2004 and 2003 , respectively. The
following table details Avista Corp.'s future contractual commitments for power resources (including transmission contracts) and
natpral gas resources (including transportation contracts) (dollars in thousands):
Power resources
~atural gas resources
Total
2006
$104 684
259.100
$363.784
2007
$103 869
58.133
$162.002
2008
$103 546
44.067
$147.613
2009
$104 641
39.711
$144.352
2010
$104 674
39.460
$144.134
Thereafter Total
$375 282 $ 896 696
352.155 792.626
$727.437 $1.689.322
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 reqtrirements. 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.
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
2006
265
2007
289
2008 2009 2010 Thereafter
$194.889
Total
266 708
Avista Corp. has fIXed contracts with certain Public Utility Districts (PUD) to purchase portions of the output of certain generating
facilities. Although Avista Corp. has no investment in the PUD generating facilities, the fixed contracts obligate Avista 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 ofIncome. Expenses under these PUD contracts were $9.0 million, $7.3 million and $8.5 million in 2005 2004 and
2003, respectively. Infonnation as of December 31 , 2005 pertaining to these PUD contracts is summarized in the following table
(dollars in thousands):
Company s Current Share of
Debt Expira-
Kilowatt Annual Service Bonds tion
abili Costs (1)Costs Outstandin Date
Chelan County PUD:
Rocky Reach Project 000 984 987 637 2011
Douglas County PUD:
Wells Project 000 090 640 635 2018
Grant County PUD:
Priest Rapids Project 000 643 773 892 2055
WanapumProject 75.000 257 1.795 23.821 2055
Totals 197.000 $8.974 $4.195 $45.985
(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 2005. Debt service costs are included in annual costs.
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
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
2006
$3.587
2007
938
2008 2009
986
2010
605
Thereafter Total
043
In addition, Avista Corp. will be required to pay its proportionate share of the variable operating expenses of these projects.
NOTE 11. LONG-TERM DEBT
The following details the interest rate and maturity dates of bonds and other long-term debt outstanding as of December 31 (dollars in
thousands):
Maturity Interest
Year Description Rate 2005 2004
2005 Secured Medium-Term Notes 6.39%-68%$ 29 500
2006 Secured Medium-Term Notes 89%-90%000 000
2007 First Mortgage Bonds 75%150 000 150 000
2007 Secured Medium-Term Notes 99%850 850
2008 Secured Medium-Term Notes 06%-95%000 000
2010 Secured Medium-Term Notes 67%-02%000 000
2012 Secured Medium-Term Notes 37%000 000
2013 First Mortgage Bonds 13%000 000
2018 Secured Medium-Term Notes 26%-7.45%500 500
2019 First Mortgage Bonds 5.45%000 000
2023 Secured Medium-Term Notes 18%-7.54%500 500
2028 Secured Medium-Term Notes 37%000 000
2032 Pollution Control Bonds 00%700 700
2034 Pollution Control Bonds 13%000 000
2035 First Mortgage Bonds (1)25%150.000
Total secured long-term debt 710.550 606.050
2006 Unsecured Medium-Term Notes 8.14%000 000
2007 Unsecured Medium-Term Notes 90%-94%000 000
2008 Unsecured Senior Notes 75%279 735 279 735
2022 Unsecured Medium-Term Notes 15%000
2023 Unsecured Medium-Term Notes 99%000
2023 Pollution Control Bonds 00%4.100 100
Total WlSecured long-term debt 303.835 313.835
Interest rate swaps 236 1,092
Committed line of credit 63.000 68.000
Preferred stock 28.000 29.750
Tota110ng-term debt $1.110.621 $1.018.727
(1) During the fourth quarter of 2005, the Company issued $150.0 million of 6.25 percent First Mortgage Bonds due in 2035. The
proceeds from the issuance were used to repay a portion of the borrowings outstanding under the Company s $350.0 million committed
line of credit and for the payment of corporate obligations.
The following table details future long-term debt maturities, not including interest rate swaps, the committed line of credit or preferred
stock (dollars in thousands):
Year
Debt maturities
2006
000
2007
175 850
2008
324 735
2009 2010
000
Thereafter Total
$440.800 $1.014.385
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) 2S; An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
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 , 2005, the Company had remaining
availability of $109.6 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 earnillgs to First Mortgage Bond interest ratio. As of December 31 , 2005
the Company could issue $285.5 million of additional First Mortgage Bonds under the Mortgage and Deed of Trust. See Note 13 for
infonnation regarding First Mortgage Bonds issued to secure the Company s obligations under its $350.0 million committed line of
credit.
NOTE 12. ADY ANCES FROM ASSOCIATED COMP ANlES
In April 2004, the Company issued Junior Subordinated Debt Securities, with a principal amount of $61.9 million to A VA Capital
Trust III, an affiliated business trust formed by the Company. Concurrently, A VA 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. 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 Avista Capital I, an affiliated business trust formed
by the Company. Avista 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 LIB OR plus 0.875 percent, calculated and reset quarterly. The annual
distribution rate paid during 2005 ranged from 3.275 percent to 5.285 percent. As of December 31 , 2005, the annual distribution rate
was 5.285 percent. Concurrent with the issuance of the Preferred Trust Securities, A vista Capital II issued $1.5 million of Common
Trust Securities to the Company. These debt securities may be redeemed at the option of A vista 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 A V A 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.
NOTE 13. COMMITTED LINE OF CREDIT
On December 17, 2004, the Company entered into a committed line of credit agreement 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, 2005 and 2004, there were $44.1 million and $32.8 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
IFERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
fiscal quarter. As of December 31, 2005, the Company was in compliance with tills covenant with a ratio of 60.2 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 A vista Corp. for the twelve-month period ending December 31 , 2005 to be greater than 1.6 to 1. As of December
, 2005, the Company was in compliance with this covenant with a ratio of 2.46 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
Average balance outstanding during the period
Average interest rate during the period
Average interest rate at end of period
2005
$63 000
167 000
181
4.45%
5.48
2004
$68 000
170 000
858
14%
2003
$80 000
000
034
99%
NOTE 14. INTEREST RATE SWAP AGREEMENTS
In 2004, Avista Corp. entered into three forward-starting interest rate swap agreements, totaling $200.0 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 tenns 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 LIBOR for a
term of seven years beginning in 2007 and a term of ten years beginning in 2008. The interest rate swap agreements entered in 2004
provide for mandatory cash settlement of these contracts in 2008 and 2009. In June 2005, Avista Corp. entered into a forward-starting
interest rate swap agreement in the amount of $50.0 million related to the anticipated issuance of debt to fund debt that matured during
the second half of 2005. This interest rate swap agreement was cash settled in 2005 and the Company received $4.4 million, wbich has
been deferred as a regulatory liability (part of long-term debt) and will be amortized over the 30-year life of the new debt issued in
accordance with regulatory accounting practices.
These interest rate swap agreements are considered hedges against fluctuations in future cash flows associated with changes in interest
rates in accordance with SF AS No. 133. As of December 31 , 2005, Avista Corp. had a long-term derivative liability of$10.0 million.
As of December 31, 2005, there was an unrealized loss of $6.5 million recorded as 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, wbich would eliminate the effect of any
unrealized gains and losses on these interest rate swap agreements in the Statements of Accumulated Comprehensive Income and
Hedging Activities. If regulatory accounting orders are not obtained prior to the mandatory cash settlements, the amount included in
accumulated other comprehensive income or loss at the cash settlement date will be reclassified to a regulatory liability (part of
long-term debt) in accordance with regulatory accounting practices under SF AS No. 71. This gain or loss will be amortized over the
remaining life of the forecasted debt issued.
NOTE 15. LEASES
The Company has multiple lease arrangements involving various assets, with minimum tenns ranging from one to forty-five years.
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 wbich the Company could be required
to purchase the leased assets is remote. Rental expense under operating leases for 2005, 2004 and 2003 was $8.0 million, $12.
million and $13.4 million, respectively.
In November 2005, the Company terminated its lease agreement related to its corporate headquarters and central operating facility.
Lease payments were approximately $2.3 million per year. In conjunction with the termination of the lease agreement, the Company
purchased its corporate headquarters and central operating facility.
WP Funding LP was formed in 1993 for the purpose of acquiring the natural gas-fIred combustion turbine generating facility in
Rathdrum, Idaho (Rathdrum CT). WP Funding LP purchased the Rathdrum CT from Avista Corp. with funds provided by unrelated
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
investors of which 97 percent represented debt and 3 percent represented equity. Avista Corp. operated the Rathdrurn CT and leased it
from WP Funding LP until September 2005. In September 2005, Avista Corp. tenninated (by exercise of a purchase option) the lease
agreement with, and acquired the Rathdrurn CT from, WP Funding LP. Lease payments were approximately $4.7 million per year.
Future minimum lease payments required under operating leases having initial or remaining noncancelable lease terms in excess of one
year as of December 31 2005 were as follows (dollars in thousands):
Year endin December 31:
Minimum payments required
2006 2007
$1.866 $1.355
2008 2009
$1.222 $1.085
2010
223
Thereafter
362
Total
113
The payments under capital leases are $1.1 million in 2006, $1.0 million in each of 2007 and 2008, and $0.1 million in 2009.
Equipment under capital leases totaled $5.6 million and $5.3 million as of December 31 2005 and 2004, respectively. The associated
accumulated depreciation totaled $1.1 million and $0.5 million as of December 31, 2005 and 2004, respectively.
NOTE 16. 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 (Avista Power), a subsidiary of Avista Capital, through its equity investment in Rathdrurn 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. Avista Corp. has guaranteed the power purchase agreement with respect to the perfonnance of
Avista Energy.
NOTE 17. PREFERRED STOCK-CUMULATIVE (SUBJECT TO MANDATORY REDEMPTION)
In September 2005, the Company made a mandatory redemption of 17 500 shares of preferred stock for $1.75 million. 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. On September 15
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 for 2006. The remaining shares must be redeemed on September 15 2007 for $26.
million. 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 $100 per share plus accrued dividends.
The Company adopted SFAS No. 150 effective July 1 , 2003. The adoption of this statement requires the Company to classify
preferred stock subject to mandatory redemption as liabilities and preferred stock dividends as interest expense. The restatement of
prior periods was not pennitted.
NOTE 18. FAIR VALUE OF FINANCIAL INSTRUMENTS
The carrying values of cash, special deposits, working funds, temporary cash investments accounts and notes receivable, accounts
payable, capital leases and the conunitted line of credit are reasonable estimates of their fair values. Derivative assets and liabilities
are reported at estimated fair value on the Balance Sheets.
The fair value of the Company s secured and unsecured long-term debt as of December 31 , 2005 and 2004 was estimated to be
063.0 million, or 105 percent of the carrying value of$I 014.4 million, and $998.7 million, or 108 percent of the carrying value of
$921.0 million, respectively. The fair value of the Company s mandatorily redeemable preferred stock as of December 31 2005 and
2004 was estimated to be $28.6 million, or 102 percent of the carrying value of$28.0 million, and $32.0 million, or 107 percent of the
carrying value of $29.8 million, respectively. The fair value of the Company s long-term debt to affiliated trusts (included in advances
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
to associated companies) as of December 31 2005 and 2004 was estimated to be $104.6 million, or 95 percent of the canying value of
$11 0.0 million, and $108.3 million, or 98 percent of the carrying value of $110.0 million, respectively. The carrying value as of
December 31, 2005 and 2004 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 information.
NOTE 19. 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, were 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 repaid during 2005.
The shares of common stock were allocated to the accounts of participants in the Plan as the note was repaid. During 2005, 2004 and
2003, the cost recorded for the Plan was $1.7 million, $6.2 million and $6.9 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 less than $0.1 million, $0.4
million and less than $0.1 million, respectively, during 2005. 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.
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 $70, subject to certain
adjustments, regulatory approval and other specified conditions. The Rights will be exercisable only if a person or group acquires 10
percent or more of the outstanding shares of common stock or commences a tender or exchange offer, the consummation of which
would result in the beneficial ownership by a person or group of 10 percent or more of the outstanding shares of common stock. Upon
any such acquisition, each Right will entitle its holder to purchase, at the purchase price, that number of shares of common stock or
preferred stock of the Company (or, in the case of a merger of the Company into another person or group, common stock of the
acquiring person or group) that has a market value at that time equal to twice the purchase price. In no event will the Rights be
exercisable by a person that has acquired 10 percent or more of the Company s common stock. The Rights may be redeemed, at a
redemption price of$O.Ol 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.
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.
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.
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 04/1712006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 20. 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):
2005 2004 2003
Numerator:
Income from continuing operations $45 168 $35 614 $50 643
Loss from discontinued operations (4.949)
Net income before cumulative effect of accounting change 168 614 694
Cumulative effect of accounting change -11QID .L.Ll2Q1
Net income 168 154 504
Preferred stock dividend requirements il.J.m
Income available for common stock $45.168 154 $43.379
Denominator:
Weighted-average number of common shares
outstanding-basic 523 400 232
Effect of dilutive securities:
Contingent stock awards 198 209 244
Stock options -----1:Il
Weighted-average number of common shares
outstanding-diluted 48.979 48.886 48.630
Earnings per common share, basic:
Earnings from continuing operations $0.$0.$1.03
Loss from discontinued operations (0.10)
Earnings before cumulative effect of accounting change
Loss from cumulative effect of accounting change (o.(0.03)
Total earnings per common share, basic $0.$0.$0.
Earnings per common share, diluted:
Earnings from continuing operations $0.$0.$1.02
Loss from discontinued operations (0.10)
Earnings before cumulative effect of accounting change
Loss from cumulative effect of accounting change (o.(0.03)
Total earnings per common share, diluted $0.$0.$0.
Total stock options outstanding that were not included in the calculation of diluted earnings per common share were 695 500, 730 100
and 1 306 200 for 2005, 2004 and 2003, 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 Avista Corp.
common stock during the respective period. In addition, contingent stock awards of 318 900 and 156 800 were outstanding as of
December 31 , 2005 and 2004, respectively, which were not included in basic or diluted shares because the perfonnance conditions
were not satisfied.
NOTE 21. STOCK COMPENSATION PLANS
In 1998, the Company adopted and shareholders approved an incentive compensation plan, the Long-Tenn 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 maximum of3.5 million shares of its common stock for grant under the 1998 Plan, including 1.0
million shares approved by shareholders in 2005. Beginning in 2000, non-employee directors began receiving options under this plan.
In 2000, the Company adopted a Non-Officer Employee Long- Tenn 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
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 04/17/2006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
exclusion of directors and executive officers of the Company. The Company has available a maximum of 2.5 million shares of its
common stock for grant under the 2000 Plan. The Company cun-ently does not plan to issue any further options or securities under
this plan.
The Board of Directors has determined that 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.
Prior to January 1, 2006, the Company 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. However, the Company has recognized compensation expense related
to the initial grant (2003) of performance share awards that vested on December 31, 2005. SF AS 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 SF AS No. l23R, which supersedes APB No.
25 and SPAS No. 123 and their 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 beginning in 2006. See Note 2 for further information.
In 2005, the Company granted 163 600 performance shares to certain officers and other key employees under the 1998 Plan, of which
163 100 awards were outstanding as of December 31 , 2005. In 2004, the Company granted 156 800 performance shares to certain
officers and other key employees under the 1998 Plan and the 2000 Plan, of which 155 800 awards were outstanding as of December
. 31 2005. In 2003, the Company granted 162 600 perfonnance shares to certain officers and other key employees under the 1998 Plan
and the 2000 Plan, of which 152 914 awards were outstanding as of December 31 2005. The performance shares are 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
common stock relative to an external benchmark. Based on the change in value of the Company s common stock relative to an
external benchmark during the 3-year performance cycle, the Company issued 183 497 shares of common stock in early 2006 related
to the performance shares granted in 2003. This resulted in compensation expense of $3.6 million recorded during 2005. In February
2006, the Company granted 132 266 performance shares and 34 660 restricted shares to certain officers and other key employees under
the 1998 Plan.
Shares of common stock issued from the exercise of stock options under the 1998 Plan and the 2000 Plan were acquired on the open
market prior to 2006. Beginning in 2006, the Company will issue new shares for the exercise of stock options. As of December 31
2005, there were 2.7 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:
2005 2004 2003
Number of shares under stock options:
Options outstanding at beginning of year 332 198 481 886 684 350
Options granted 000
Options exercised (192 377)(99 138)(37 439)
Options canceled 610)(50.550)(189.025)
Options outstanding at end of year 095 211 2.332.198 2.481 886
Options exercisable at end of year 968 629 1.896.648 1.614.455
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 04/1712006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
2005 2004 2003
$12.41
$13.$13.$11.43
$20.42 $18.46 $17.
$15.$15.$15.
$16.$16.$17.18
$ -$ -
$ 4.
3.17%
37.10%
87%
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
Infonnation with respect to options outstanding and options exercisable as of December 31 2005 was as follows:
Range of
Exercise Prices
$10.17-$11.68
$11.69-$14.
$14.62-$17.53
$17.54-$20.
$20.46-$23.38
$26.30-$28.
Total
Number
of Shares
459 411
523 500
416 800
266 000
403 300
26.200
095.211
Non-Employee Director Stock Plan
Options Outstanding
Weighted Weighted
i\ verage i\ verageExercise RemainingPrice Life (in years)$10.26 6.11.83 5.
17.12 4.
18.73 2.222.56 4.27.39 4.
$15.68 5.
Options Exercisable
Weighted
i\ verage
Exercise
Price
$10.
11.
17.
18.
22.
27.39
$16.
Number
of Shares
332 828
523 500
416 800
266 000
403 300
26.200
1.968.628
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 22. 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 because
litigation and other contested proceedings are inherently subject to numerous uncertainties. 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 rate making process.
Federal Energy Regulatory Commission Inquiry
On i\pril 19, 2004, the Federal Energy Regulatory Commission (FERC) issued an order approving the contested i\greement in
Resolution of Section 206 Proceeding (i\greement in Resolution) reached by i\ vista Corp. doing business as i\ vista Corp.i\ vista
Energy and the FERC's Trial Staff with respect to an investigation into the activities of i\vista Corp. and i\vista Energy in western
energy markets during 2000 and 2001. In the i\greement in Resolution, the FERC Trial Staff stated that its investigation found: (1) no
evidence that any executives or employees of i\vista Corp. or i\vista Energy knowingly engaged in or facilitated any improper trading
strategy; (2) no evidence that i\vista Corp. or i\vista Energy engaged in any efforts to manipulate the western energy markets during
IFERC FORM NO.(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 04/17/2006 2005/04
NOTES TO FINANCIAL STATEMENTS (Continued)
2000 and 2001; and (3) that Avista Corp. and Avista Energy did not withhold relevant information 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 continue to record
conversations of energy traders for two years and to improve 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 imposes no monetary remedies or penalties against Avista Corp. or Avista Energy.
In April 2005 and June 2005, the California Parties and the City of Tacoma, respectively, filed petitions for review of the FERC'
decisions approving the Agreement in Resolution with the United States Court of Appeals for the Ninth Circuit. Based on the FERC'
order approving the Agreement in Resolution and the FERC's denial of rehearing requests, the Company does not expect that this
proceeding will have any material adverse effect on its financial condition, results of operations or cash flows.
Class Action Securities Litigation
On November 10, 2005, an amended class action complaint was filed in the United States District Court for the Eastern District of
Washington against A vista Corp., Thomas M. Matthews, the former Chairman of the Board, President and Chief Executive Officer of
Avista Corp., Gary G. Ely, the current Chairman of the Board, President and Chief Executive Officer of Avista Corp., and Jon E.
Eliassen, the former Senior Vice President and Chief Financial Officer of Avista Corp. Several class action complaints were originally
filed in September through November 2002 in the same court against the same parties. In February 2003, the court issued an order
which consolidated the complaints and in August 2003, the plaintiffs filed a consolidated amended class action complaint. On June 13
2005, the Company filed a motion for reconsideration of its earlier motion to dismiss this complaint, based, in part, on a recent United
States Supreme Court decision with respect to the pleading requirements surrounding a sufficient showing of loss causation. On
October 19, 2005 , the Court granted the Company s motion to dismiss this complaint. The order to dismiss was issued without
prejudice, which allowed the plaintiffs to amend their complaint. The amended complaint filed on November 10, 2005 alleges
damages due to the decrease in the total market value of the Company s common stock during the class period, which was
approximately $2.6 billion. These alleged losses stemmed from violations of federal securities laws through alleged misstatements and
omissions of material facts with respect to the Company s energy trading practices in 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 information 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. On January 6, 2006, the Company filed a motion to dismiss the
November 10 2005 complaint. The Company s motion to dismiss has been set for hearing in March 2006. The Company continues to
assert that, among other deficiencies in the complaint, the plaintiff has failed to show sufficient loss causation. 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 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 ordered an evidentiary hearing to determine the amount of refunds due to California energy buyers for
purchases made in the spot markets operated by the California Independent System Operator (CalISO) and the California Power
Exchange (CaIPX) during the period from October 2 2000 to June 20, 2001 (Refund Period) in the California spot power market. The
fmdings of the FERC administrative law judge were largely adopted in March 2003 by the FERC. The refunds ordered are based on
the development of a mitigated market clearing price methodology. If the refunds required by the formula would cause a seller to
recover less than its actual costs for the refund period, the FERC has held that the seller would be allowed to document these costs and
limit its refund liability commensurately. In September 2005, Avista Energy submitted its cost filing claim pursuant to the FERC's
August 2005 order and demonstrated an overall revenue shortfall for sales into the California spot markets during the Refund Period
after the mitigated market clearing price methodology is applied to its transactions. In January 2006, the FERC issued its Order On
Cost Filings accepting Avista Energy s cost filing claim, subject to a compliance filing and the utilization offmal CalISO, CalPX and
Automated Power Exchange Corporation data. Once the CalISO receives updated cost offset filings from A vista Energy and other
sellers, it will continue its efforts to prepare revised settlement statements for spot market sales to California during the refund period.
In 2001 , Pacific Gas & Electric (PG&E) and Southern California Edison (SCE) defaulted on payment obligations to the CalPX and the
CalISO. As a result, the CalPX and the CalISO failed to pay various energy sellers, including Avista Energy. Both PG&E and the
CalPX declared bankruptcy in 2001. In March 2002, SCE paid its defaulted obligations to the CalPX. In April 2004, PG&E paid its
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defaulted obligations into an escrow fund in accordance with its banlauptcy reorganization. Funds held by the CaIPX and in the
PG&E escrow fund are not subject to release until the FERC issues an order directing such release in the California refund proceeding.
As of December 31, 2005, Avista Energy s accounts receivable outstanding related to defaulting parties in California were fully offset
by reserves for uncollected amounts and funds collected from defaulting parties.
In addition, in June 2003, the FERC issued an order to review bids above $250 per MW made by participants in the short-term energy
markets operated by the CalISO and the CaIPX from May 1 , 2000 to October 2, 2000. Market participants with bids above $250 per
MW during the period described above have been required to demonstrate why their bidding behavior and practices did not violate
applicable market rules. If violations were found to exist, the FERC would require the refund of any unjust profits and could also
enforce other non-monetary penalties, such as the revocation of market-based rate authority. A vista Energy was subject to this review.
In May 2004, the FERC provided notice that Avista Energy was no longer subject to this investigation. In March and April 2005 , the
California Parties and PG&E, respectively, petitioned for review of the FERC's decision by the United States Court of Appeals for the
Ninth Circuit. In addition, many of the other orders that the FERC has issued in the California refund proceedings are now on appeal
before the Ninth Circuit. Some of those issues have been consolidated as a result of a case management conference conducted in
September 2004. In October 2004, the Ninth Circuit ordered that briefmg proceed in two rounds. The rust round is limited to three
issues: (1) which parties are subject to the FERC's refund jurisdiction in light of the exemption for government-owned utilities in
section 201(f) of the Federal Power Act (FPA); (2) the temporal scope of refunds under section 206 of the FPA; and (3) which
categories of transactions are subject to refunds. Oral argument on those issues took place in April 2005. In September 2005, the
Ninth Circuit held that the FERC did not have the authority to order refunds for sales made by municipal utilities in the California
Refund Case; no decision has yet been issued on the other issues argued in April 2005. The time for seeking rehearing in the
municipal utilities case has been extended until 45 days after disposition of the case presenting the other issues. The second round
issues and their corresponding briefmg schedules have not yet been set by the Ninth Circuit Court of Appeals.
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 s 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 due to netting against counterparty defaults. 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 prelinrinary 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 rIDding that the equities do not justify the imposition of refunds. In November 2003, the FERC affmned its order.
Seven petitions for review, including one filed by Puget Sound Energy, Inc. (Puget), are now pending before the United States Court of
Appeals for the Ninth Circuit. Opening briefs were filed in January 2005. Petitioners other than Puget challenged the merits of the
FERC's decision not to order refunds. 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. In February 2005 , intervening parties, including Avista Energy and Avista Corp., filed in support ofPuget and also filed
in opposition to the other six petitioners. Briefmg was completed in May 2005. Oral arguments are expected, but have not yet been
set. 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 s 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 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 Attorney General Complaint
In May 2002, the FERC conditionally disrnissed a complaint filed in March 2002 by the Attorney General of the State of California
(California AG) that alleged violations of the Federal Power Act by the FERC and all sellers (including Avista Corp. and its
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subsidiaries) of electric power and energy into California. The complaint alleged that the FERC's adoption and implementation of
market-based rate authority was flawed and, as a result, individual sellers were liable for sales of energy at rates that were "unjust and
unreasonable." In May 2002, the FERC issued an order dismissing the complaint but directing sellers to re-file certain transaction
summaries. It was not clear that Avista Corp. and its subsidiaries were subject to this directive but the Company took the conservative
approach and re-filed certain transaction summaries in June and July of 2002. 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 found the requirement that all sales at market-based
rates be contained in quarterly reports filed with the FERC to be integral to a market-based rate tariff. The California AG has
interpreted the decision as providing authority to the FERC to order refunds in the California refund proceeding for an expanded
refund period. The Court's decision leaves to the FERC the detennination as to whether refunds are appropriate. 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 infonnation currently known to the Company
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 tb.e 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 Avista Corp., Avista Energy, Inc. and Avista Power, LLC (collectively the Avista
defendants), seeking compensatory and treble damages for alleged violations of the Shennan Act and the Racketeer Influenced and
Corrupt Organization Act by transmitting, via wire communications, false infonnation intended to increase the price of power
knowing that others would rely upon such infonnation. The complaint alleged that the defendants and others knowingly devised and
attempted to devise a scheme to defraud and to obtain money and property from electricity customers throughout the Westem
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. This case was
transferred to the United States District Court for the Southern District of California to consolidate it with other pending actions. In
May 2004, the United States District Court for the Southern District of California granted motions to dismiss filed by the Avista
defendants, as well as other defendants, with respect to this complaint. The Court dismissed the complaint because it detennined 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. In May 2004, the Port of Seattle filed an appeal with the United States Court of Appeals for the Ninth Circuit. In
October 2005, the Ninth Circuit denied the plaintiffs' joint motion for sunnnary disposition of the Port of Seattle s appeal. The Port of
Seattle s appeal to the Ninth Circuit has been briefed and oral argument is scheduled for March 7 2006. 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
estimates of the probability or amount of a liability being incurred. Such a change, should it occur, could be significant.
Wah Chang Complaint
In May 2004, Wah Chang, a division ofTDY 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 A vista
Power. The complaint seeks compensatory and treble damages for alleged violations of the Shennan 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 infonnation 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 forms 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
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NOTES TO FINANCIAL STATEMENTS (Continued)
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 February 2005, the Court granted the defendants
motion to dismiss the complaint because it detennined that it was without jurisdiction to hear the plaintiffs complaint, based on
among other things, the exclusive jurisdiction of the FERC and the flIed-rate doctrine. In March 2005, Wah Chang flIed an appeal
with the United States Court of Appeals for the Ninth Circuit. The appeal of Wah Chang is still pending before the Ninth Circuit and
awaits oral argument. 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 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.
City of Tacoma Complaint
In June 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
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. In
March 2005, Tacoma Power 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 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.
State of Montana Proceedings
In June 2003, the Attorney General of the State of Montana (Montana AG) filed a complaint in the Montana District Court on behalf of
the people of Montana and the Flathead Electric Cooperative, Inc. against numerous companies, including Avista 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.
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. In February 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 Avista Energy and Avista 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 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.
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NOTES TO FINANCIAL STATEMENTS (Continued)
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 Avista 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 No. lA was filed in January 2004. In February 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. In May 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. In July 2004, the defendants (including Avista Corp.) filed a motion to dismiss the Montana AG's complaint. In
September 2004, the United States District 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. Subsequently, in response to the motions of the defendants, the
federal magistrate judge in January 2005 filed recommendations that the Court's previous decision be vacated based on lack of
jurisdiction of the Court. In September 2005, the u.S. District Court issued an order vacating its prior decision, except as to matters of
standing and jurisdiction. In November 2004, the defendants (including Avista Corp.) filed a petition for declaratory relief in Montana
State Court requesting the resolution of the controversy that the plaintiffs raised in federal court and the Montana AG filed an answer
counterclaim and motion for summary judgment. The defendants have filed responses to the Montana AG's motion for summary
judgment. In June 2005 , A vista Corp. moved for leave to amend its complaint to, inter alia, add two causes of action relating to breach
of contract and negligent misrepresentation arising out of its Clark Fork Settlement Agreement that was entered into in 1999 with the
State of Montana relating to the relicensing of Avista Corp.'s Noxon Rapids Hydroelectric Generating Project. The Montana State
Court heard the motion for summary judgment of the Montana AG and took the matter under advisement. 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, the
Company intends to seek recovery of any amounts paid through the rate making process.
Colstrip Generating Project Complaint
In May 2003, various parties (all of which are residents or businesses of Colstrip, 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 Colstrip. 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 eamed from the generation of Colstrip. The owners of Colstrip have undertaken certain
groundwater investigation and remediation measures to address groundwater contamination. These measures include improvements to
the lakes and ponds of Colstrip. The Company intends to continue 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 information 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.
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 (EPA) pursuant to the Clean Air Act (CAA). In January 2006, the EPA issued a draft settlement
agreement related to the ACO. The ACO alleges that Colstrip Units 3 & 4 have been in violation of the CAA pennit at Colstrip since
1980. The pennit required the Colstrip project operator 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 EPA is asserting that regulations it promulgated in 1980 triggered this
requirement. Avista Corp. and the other owners of Co Is trip believe that the ACO is unfounded. The owners of Co Is trip are discussing
the proposed settlement agreement with the EP A, the Department of Environmental Quality (Montana DEQ) and the Northern
Cheyenne Tribe. The draft settlement agreement would resolve the potential liability related to this issue. 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, the
Company intends to seek recovery of any amounts paid through the rate making process.
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NOTES TO FINANCIAL STATEMENTS (Continued)
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). 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's appeal to the MMS was substantially denied in March 2005; WECO has now appealed the order to the
Board of Land Appeals of the U.S. Department of the Interior. The entire appeal process could take several years to resolve. The
owners of Co Is trip 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
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, if any, of the Company s liability. However, based
on information cUlTently 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
estimates of the probability or amount of a liability being incUlTed. 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. 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. After receiving input from the Company and
the other PLPs, the fmal Cleanup Action Plan (CAP) was issued by the DOE in August 2001 and the Consent Decree to implement the
CAP was fmalized in September 2002. The third PLP did not sign the Consent Decree. In September 2004, a Site Preparation
Agreement was reached with the third PLP with respect to the logistics of the CAP. The third PLP then completed the site
preparation. The selected contractor then completed construction/installation of the work under the CAP by the end of the third
quarter of2005. The Company and BNSF filed the fmal Cleanup Action Report with the DOE during the fourth quarter of2005. The
Cleanup Action Plan does call for periodic ground water sampling and reporting for a period of five years.
Harbor Oil Inc. Site
Avista Corp. used Harbor Oil Inc. (Harbor Oil) for the recycling of waste oil and non-PCB transformer oil in the late 1980s and early
1990s. In June 2005, EPA Region 10 provided notification to Avista Corp., as a customer of Harbor Oil, that the EPA had determined
that hazardous substances were released at the Harbor Oil site in Portland, Oregon and that A vista Corp. may be liable for investigation
and cleanup of the site under the Comprehensive Environmental Response, Compensation, and Liability Act, commonly referred to as
the federal "Superfund" law. Harbor Oil's primary business was the collection and blending of used oil for sale as fuel to ships at sea.
The initial indication from the EP A is that the site may be contaminated with PCBs, petroleum hydrocarbons, chlorinated solvents and
heavy metals.
Thirteen other companies received a similar notice, including CUlTent and former owners of the site, the Bonneville Power
Administration, Portland General Electric Corporation, Northwestern Energy and Unocal Oil. Several meetings have been held with
the EPA and the Potentially Responsible Parties (PRPs) to ask questions of the EPA regarding the Harbor Oil site and discuss the
process used by the EP A in selecting PRPs.
Based on the review of its records related to Harbor Oil, the Company does not believe it is a major contributor to this potential
environmental contamination based on the relative volume of waste oil delivered to the Harbor Oil site. However, there is cUlTently
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NOTES TO FINANCIAL STATEMENTS (Continued)
not enough information to allow the Company to assess the probability or amount of a liability, if any, being incurred. As such, it is
currently not possible to make an estimate of any liability at this time.
Northeast Combustion Turbine Site
In August 2005, a diesel fuel spill occurred at the Company s Northeast Combustion Turbine generating facility (Northeast CT)
located in Spokane, Washington. The Northeast CT site had fuel storage facilities that were leased to Co-op Supply, Inc., an affiliate
of Cenex Cooperative (Co-op). The fuel spill occurred when Co-op made a delivery of diesel to a tank that was already nearly full and
the extra fuel overflowed into a containment area. It is estimated that approximately 26 000 gallons of fuel escaped the containment
area and leaked into the soil below it. An investigation, supervised by the DOE, detennined the fuel was, for the most part, unifonnly
present in the soil to a depth of 30-35 feet. Groundwater below the site is at a depth of 170 feet. Remediation efforts included the
removal of contaminated soil and the related fuel storage facilities. Options to dispose of the contaminated soil are currently being
evaluated and are expected to be completed by the middle of 2006. During the fourth quarter of 2005, the Company filed a complaint
against Co-op and an engineering fmn to recover a substantial portion of the cleanup costs. The Company has accrued the estimated
cleanup costs during 2005, which was not material to the Company s fmancial condition or results of operations. It is possible that a
change could occur in the Company s estimate of the liability. Such a change, should it occur, is not expected to be significant.
Lake Coeur d'Alene
In July 1998, the United States District Court for the District ofIdaho issued its rIDding that the Coeur d'Alene Tribe ofIdaho (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 ofIdaho. The
Company was not a party to this action. The United States District Court decision was affmned by the United States Court of Appeals
for the Ninth Circuit. The United States Supreme Court affmned 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 10( 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.
Spokane River Relicensing
The Company owns and operates six hydroelectric plants on the Spokane River, and five of these (Long Lake, Nine Mile, Upper Falls
Momoe Street and Post Falls) are under one FERC license and are referred to, collectively, 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 on August 2007; the Company filed a Notice ofIntent 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 filed its
license application with the FERC in July 2005. The Company has requested the FERC to consider a license for Post Falls that is
separate nom the other four hydroelectric plants. This is due to the fact that Post Falls presents more complex issues that may take
longer to resolve than those dealing with the rest of the Spokane River Project. If granted, new licenses would have a term of 30 to 50
years. In the license application, the Company has proposed a number of measures intended to address the impact of the Spokane
River Project and enhance resources associated with the Spokane River. Currently, certain environmental measures in the Company
license application have estimated costs of $3.2 million per year. For certain items, costs cannot be reasonably estimated at this time.
The total annual operating and capitalized costs associated with the relicensing of the Spokane River Project will become better
known and estimable as the process continues through July 2007. The Company intends to seek recovery of relic en sing 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
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
signatories to the agreement and completed the Gas Supersaturation Control Program (GSCP). The Idaho Department of
Environmental Quality and the u.s. Fish and Wildlife Service approved the GSCP in February 2004 and the FERC issued an order
approving the GSCP in January 2005. 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 Company has undertaken physical and computer modeling studies to confmn the
feasibility and likely effectiveness of its tunnel solution. The results of these studies will also help the Company to refme its estimated
costs for completion of the tunnels. The cost of modifying the fITst tunnel is currently preliminarily estimated to be $38 million
(including AFUDC and inflation) and will be incurred between 2004 and 2010 ($1.7 million incurred through December 31 2005),
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 fITst
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 commensurate 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 U.S Fish and Wildlife Service has listed bull trout as threatened under the Endangered Species Act. The Clark Fork Settlement
Agreement describes programs intended to restore bull trout populations in the project area. 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 at
Cabinet Gorge and Noxon Rapids. The results of these studies will help the Company and other parties detennine the best use of funds
toward continuing fish passage efforts or other bull trout population enhancement measures.
Emergis Technologies, Inc. Complaint
On January 20, 2006, Emergis Technologies, Inc. (Emergis) flied a complaint against the Company alleging that certain electronic
invoicing and payment system processes employed by Avista Corp. infringe upon a patent owned and held by Emergis. The complaint
was filed in the United States District Court for the Eastern District of Washington and seeks unspecified compensatory and treble
damages from alleged infringement of Emergis' patent. The Company is in the process of assessing the validity of the complaint with
respect to its electronic utility billing and payment processing system Because the resolution of this complaint 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 complaint 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.
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 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.
The Company routinely assesses, based on in-depth studies, expert analyses and legal reviews, its contingencies, obligations and
commitments for remediation of contaminated sites, including assessments of ranges and probabilities of recoveries from other
responsible parties who have and have not agreed to a settlement and recoveries from insurance carriers. The Company s policy is to
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 of fish that have either already been added
to the endangered species list, been listed as "threatened" or been petitioned for listing. Thus far, measures adopted and implemented
have had minimal impact 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
basin could potentially adversely affect the energy production of the Company s Cabinet Gorge and Noxon Rapids hydroelectric
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 Resubmisslon 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
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 and Clean Air Act Amendments at with respect to its
thermal generating plants. The Company continues to monitor legislative developments at both the state and national level with
respect to the potential for further restrictions on sulfur dioxide, nitrogen oxide, carbon dioxide (including cap and trade emission
reduction programs), as well as other greenhouse gas and mercury emissions. In particular, the EPA has fmalized mercury emission
regulations that will affect coal-fIred generation plants, including Colstrip. The new EPA regulations establish an emission trading
program to take effect beginning in January 2010, with a second phase to take effect in 2018. In addition, the Montana DEQ is
planning to propose rules for the control of mercury emissions from coal-fIred plants that would be more restrictive than EPA
regulations. The proposed rules will be presented to the Montana Board of Environmental Review on March 23 , 2006. Compliance
with these new and proposed requirements and possible additional legislation or regulations could result in increases in capital
expenditures and operating expenses for expanded emission controls at the Company s thennal generating facilities. The amount of
these costs and the impact of the restrictions on the operation of the facilities cannot be estimated at this time.
As of December 31, 2005, the Company s collective bargaining agreement with the International Brotherhood of Electrical Workers
represented approximately 50 percent of all of Avista Corp.'s employees. The agreement with the local union in Washington and
Idaho representing the majority (approximately 90 percent) of the bargaining unit employees expires in March 2007. Two local
agreements in Oregon, which cover approximately 50 employees, expire in April 2010. Another local agreement in Oregon is up for
negotiations in 2007.
NOTE 23. INFORMATION SERVICES CONTRACTS
The Company has information services contracts that expire between 2006 and 2012. Total payments under these contracts were $12.
million, $12.8 million and $12.0 million in 2005 2004 and 2003, respectively. The majority of these costs are included in operation
expenses in the Statements of Income. Minimum contractual obligations under the Company s information services contracts are
approximately $11.1 million, $11.4 million, $11.8 million, $12.1 million, $12.5 million, $12.9 million and $13.2 million from 2006
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 24. DISPOSITION OF SOUTH LAKE TAHOE PROPERTIES
In April 2005, Avista Corp. completed the sale of its South Lake Tahoe, California natural gas properties to Southwest Gas
Corporation as part of Avista Corp.'s strategy to focus on its business in the northwestern United States. This was the Company s only
regulated utility operation in California. The cash proceeds received during 2005 were approximately $16.6 million. The total pre-tax
gain for 2005 was $4.1 million related to the Company s disposition of its South Lake Tahoe natural gas properties.
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 thenns (or 4 percent of total thenns) were delivered to South Lake Tahoe customers.
NOTE 25: SUBSEQUENT EVENT
In February 2006, the Board of Directors of Avista Corp. made the decision to ask shareholders to approve a change in the Company
organization, which would result in the fonnation of a holding company. The proposed holding company would become the parent to
the regulated utility Avista Corp. and Avista Capital, which is the parent to the Company s non-utility subsidiaries.
The proposal for the fonnation of a holding company will be described for shareholders in A vista Corp.s Proxy Statement-Prospectus
to be distributed to shareholders in connection with the annual meeting of shareholders to be held on May 11 , 2006. A vista Corp. has
filed for regulatory approval from the FERC and the utility regulators in Washington, Idaho, Oregon and Montana, conditioned on
approval by shareholders. If shareholders approve the proposal, and if state and federal regulatory approvals are received, the holding
company organization could be implemented by the end of 2006.
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 04/17/2006 2005104
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 26. SUPPLEMENTAL CASH FLOW INFORMATION
2005 2004
Cash paid for interest
Cash paid for income taxes
Non-cash financing and investing activities:
Equipment acquired under capital leases
Other Cash Flows from Operating Activities:
Net change in receivables allowance
Power and natural gas deferrals
ESOP dividends
Change in special deposits
Change in other non-current assetslIiabiIities
Change in other current assets
$81,029,276
26,405,411
$79,380,054
11,320,684
365,083
504 630
(7,451,146)
37,791
(3,235,855)
269,258
167,585)
528,534
(3,049,863)
143,775
(572,613)
640 532)
(2,228,649)
I FERC FORM NO.1 (ED. 12-88)Page 123.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
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.
2. Report in columns (1) 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 Item Unrealized Gains and Minimum Pension Foreign Currency Other
No.Losses on Available-Liability adjustment Hedges Adjustments
for-Sale Securities (net amount)
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of
Preceding Year 355,089)
2 Preceding OtrlYr to Date Reclassifications
from Acct 219 to Net Income
3 Preceding QuarterlYear to Date Changes in
Fair Value 589,299)
4 Total (lines 2 and 3)589,299)
5 Balance of Account 219 at End of
Preceding QuarterlY ear 16,944 388)
6 Balance of Account 219 at Beginning of
Current Year 16,944 388)
7 Current OtrlYr to Date Reclassifications
from Acct 219 to Net Income
8 Current OuarterlYear to Date Changes in
Fair Value 63,702)681 415)
9 Total (lines 7 and 8)63,702)681,415)407 305
Balance of Account 219 at End of Current
QuarterlY ear 702)19,625,803)407 305
FERC FORM NO.1 (NEW 06-02)Page 122a
Name of Respondent This R ort Is: Date of Report YearlPeriod of Report(1) An Original (Mo, Da, Yr) End 2005/04Avista Corporation (2) DA Resubmission 04/17/2006
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
Line
No.
Other Cash Flow
Hedges
Interest Rate Swaps
Totals for each
category of items
recorded in
Account 219
(h)
( 9 355 089)
Other Cash Flow
Hedges
(Specify)
(1)
(g)
213 530)
213 530)
213 530)
213 530)
889,250)
517 227
372 023)
585,553)
11,802 829)
802 829)
21,157 918)
157 918)
557 150)
2,415,920
141 230)
23,299,148)
667 900)
236 505
568 605
568,605
FERC FORM NO.1 (NEW 06-02)Page 122b
Net Income (Carried
Forward from
Page 117, Line 78)
Total
Comprehensive
Income
(i)
IS ~o s: a e 0 epo(1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 04/17/2006
SUMMA Y OF UTILITY PLANT AND ACCUM LATED 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), (1), and (g) report other (specify) and in
column (f) common function.
End of
(a)
Total Company for the
Current Year/Ouarter Ended
(b)
Electric
(c)
Line
No.
Classification
1 Utility Plant
2 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 Land/Land Right
20 Amort of Underground Storage LandlLand 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
819,060 580
525 291
226 358 752
824 585 871 226,358,752
887 059
22,456,903
902 929 833
971 551 338
931 378 495
42,250 858
268,609,610
735,261,440
533,348,170
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 32)
038 272
971 551 338 735 261 440
FERC FORM NO.1 (ED. 12-89)Page 200
Name of Respondent
Avista Corporation
Gas
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DAResubmission 04/17/2006
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Other (Specify) Other (Specify) Other (Specify)
YearlPeriod of Report
End of 2005104
Common
(e)(1)
(g)
(h)
Line
No.
505,690,774
619,845
011 054
905,446
507 310 619 916 500
8,417 651
22,456,903
538,185,173
209,593,950
328 591 223
218 550
135,050
26,695,948
439,102
16,038,272
209,593 950 26,695 948
FERC FORM NO.(ED. 12-89)Page 201
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2005/04
(2) n A Resubmission 04/17/2006
ELECTRI 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)
Account
No.Beginning of Year
(a)(b) (c)
1. INTANGIBLE PLANT
(301) Organization
(302) Franchises and Consents 15,259,132
(303) Miscellaneous Intangible Plant 11,778 529 226 609
5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)037 661 226,609
6 2. PRODUCTION PLANT
A. Steam Production Plant
(310) Land and Land Rights 240 849
(311) Structures and Improvements 124 561,406 788
(312) Boiler Plant Equipment 159 041,158 758,784
(313) Engines and Engine-Driven Generators
(314) Turbogenerator Units 45,193,528 560 680
(315) Accessory Electric Equipment 24,036 407 655,847
(316) Misc. Power Plant Equipment 15,252 887 044
(317) Asset Retirement Costs for Steam Production 114,206 134 589
TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)371,440,441 187,732
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 729 875 818,084
(331) Structures and Improvements 071 155 837
(332) Reservoirs, Dams, and Waterways 102 391 509 352 720
(333) Water Wheels, Turbines, and Generators 100,111 448 695,158
(334) Accessory Electric Equipment 951 947 551 239
(335) Misc. Power PLant Equipment 185,337 747
(336) Roads, Railroads, and Bridges 999 562
(337) Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)328,440 833 9,473,785
D. Other Production Plant
(340) Land and Land Rights 758,811 137,267
(341) Structures and Improvements 283,913 555 330
(342) Fuel Holders, Products, and Accessories 917 101 874 085
(343) Prime Movers 856 632 20,148
(344) Generators 108,902 363 949 175
(345) Accessory Electric Equipment 036,539 297 990
(346) Misc. Power Plant Equipment 903 333 376 518
FERC FORM NO.1 (REV. 12-03)Page 204
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
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 (1) reclassifications or transfers within utility plant accounts. Include also in column (1) 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 (1) 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 journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date
Line(d) (e) (1) End ~f Year No.
15,259 132
149,199 855 939
149,199 115,071
250 240,599
114 770 124 502,424
332,757 160,467 185
547 727 206,481
5,425 686,829
193,402 15,081,529
248 795
194 331 373,433 842
179 547 780
165 112 827
921 107 711,308
068,067 101 738,539
78,067 27,425 119
187 084
999,562
192 399 336 722 219
522 877 556
15,839,243
114,822 676,364
876,780
702,752 201,148 786
569 331 960
279,851
FERC FORM NO.1 (REV. 12-03)Page 205
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
ELECTRIC PLANT IN SERVICE (Account 101 , 102, 103 and 106) (Continued)
Account Balance Additions
No.Beginning of Year
(a)(b)(c)
(347) Asset Retirement Costs for Other Production 351 682
TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)163,658,692 119,562 195
TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)863,539,966 132,223,712
3. TRANSMISSION PLANT
(350) Land and Land Rights 570,459 536
(352) Structures and Improvements 923,254 126,766
(353) Station Equipment 135 782 917 089,644
(354) Towers and Fixtures 069,239
(355) Poles and Fixtures 89,425,621 350,488
(356) Overhead Conductors and Devices 173 981 620 175
(357) Underground Conduit 561 148
(358) Underground Conductors and Devices 317 910
(359) Roads and Trails 826,844
(359.1) Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)337 651 373 33,254 609
4. DISTRIBUTION PLANT
(360) Land and Land Rights 892 319
(361) Structures and Improvements 10,243,069 480
(362) Station Equipment 839 161 755,279
(363) Storage Battery Equipment
(364) Poles, Towers, and Fixtures 161 910 621 368,827
(365) Overhead Conductors and Devices 108,829 175 848 892
(366) Underground Conduit 575,635 022 091
(367) Underground Conductors and Devices 86,696,939 032 126
(368) Line Transformers 125,446,341 253 506
(369) Services 262 716 206,101
(370) Meters 850,469 377 067
(371) Installations on Customer Premises
(372) Leased Property on Customer Premises
(373) Street Lighting and Signal Systems 853,569 394 428
(374) Asset Retirement Costs for Distribution Plant 129,707
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)760 400 014 475 504
5. GENERAL PLANT
(389) Land and Land Rights 124 681
(390) Structures and Improvements 973 263
(391) Office Furniture and Equipment 144 364 336
(392) Transportation Equipment 106 569 226 015
(393) Stores Equipment 100 196
(394) Tools, Shop and Garage Equipment 768 829 171 768
(395) Laboratory Equipment 946 295 109 389
(396) Power Operated Equipment 356 998 999 586
(397) Communication Equipment 243,080 5,459,083
(398) Miscellaneous Equipment 730
SUBTOTAL (Enter Total of lines 77 thru 86)766 005 966,177
(399) Other Tangible Property
(399.1) Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87 88 and 89)53,766,005 966,177
TOTAL (Accounts 101 and 106)042 395,019 208,146,611
(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)042 395 019 208,146 611
FERC FORM NO.1 (REV. 12-03)Page 206
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2005/04
(2) n A Resubmission 04/17/2006
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Retirements Adjustments Transfers Balance at Line
(d)End ~f Year No.(e)(1)
351 682
838,665 278,382 222
225,395 988,538,283
637 995
25,272 13,024 748
127,370 151 745 191
069 239
101 147 98,674 962
049 72,709,107
561,148
317,910
826 844
1 ,338,838 369,567 144
158,449 733 870
36,789 10,293,760
915,716 75,678,724
121 328 168 158 120
925 111,618 142
051 575,675
246,937 91,482 128
898,860 130,800,987
912 378 905
664 407 23,563,129
30,975 217 022
129 707
245,349 790 630 169
124 681
973,263
144 700
86,479 246,105
100,196
176 899 763 698
947 047,737
18,356 584
509 26,660,654
702
312,862 60,419,320
312 862 60,419,320
271 643 236,269,987
271 643 236,269,987
FERC FORM NO.1 (REV. 12-03)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 2005/04
(2)0 A Resubmisslon 04/17/2006
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)
State of Washington
Electric Revenue Blanket 382 019
Electric Underground Replacement 129,190
Electric Distribution Minor Blanket 327 280
T&D Line Relocation 375,943
Spokane Elect NW Inc 865 215
Wood Pole Management 518,277
Feeder V AR Improvement 265,346
Metro -Post St Phase 1 163,376
Post St-lmprove/Upgrades 331 867
Scada II Add Supv 112,584
Airway Heights-Add 12F3 131 504
Transportation Equipment 502,854
Minor Projects (94) under $100 000 620 585
State of Idaho
Electric Revenue Blanket 734,115
Electric Distribution Minor Blanket 174 343
T&D Line Relocation 127 658
Benewah-Shawnee 230Kv const 146 059
Avondale 115 sub 168 087
Scada II Add Supv 100 738
Wicks-Replace Fdr 12F2 and refurbish sub 187 204
Transportation Equipment 624,418
Minor Projects (79) under $100 000 540,130
Common-WA & ID
T&D Line Relocation 318 286
Transmission Minor Rebuild 225,830
Dry Creek Switching Station 183,775
Benewah-Shawnee 230kv const 346 870
Boulder Construction 132 975
Benewah-Shawnee 230kv:Prepare for Fiber Optic 260,283
System 115 Air Switch upgrade 115,739
Beacon Storage Yd Oil Containment 204 247
Dry Creek Integrate 115kv transmission 130,626
Kettle Falls Capital Project 433,001
Noxon Capital Project 517 744
Cabinet Gorge #4 Runner Replacement 765 271
TOTAL 250 858
FERC FORM NO.1 (ED. 12-87)Page 216
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
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)
Cabinet Gorge Bypass Tunnel Project 679,871
CS2 Capital Projects 258,332
Noxon Unit#4 Runner Upgrade 193 328
Clark Fork Improvement 220,927
Hydro Relicensing 13,707,160
Spokane River License and Compliance Support 196 314
Minor Projects (123) under $100,000 830,758
Common-W AlID/OR
Minor Projects (1) Under $100 000 729
TOTAL 42,250,858
FERC FORM NO.(ED. 12-87)Page 216.
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 04/17/2006
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.
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):
. 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
54,653 049 653,049
~~~-
13 Cost of Removal
14 Salvage (Credit)
15 TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 12 thru 14)
240,738
140 141
606,697
13,774 182
13,240 738
140,141
606,697
13,774 182
16 Other Debit or Cr. Items (Describe, details in
footnote):
371 816
18 Book Cost or Asset Retirement Costs Retired
19 Balance End of Year (Enter Totals of lines 1,
10,16, and 18)
721 995 328 721 995,328
Section B. Balances at End of Year According to Functional Classification
20 Steam Production
21 Nuclear Production
212 368 234 212 368 234
177 262 177 262
26,449,457 449,457
128 115,481 128,115,481
245 458 287 245,458 287
35,426,607 426 607
721 995,328 721 995,328
22 Hydraulic Production-Conventional
23 Hydraulic Production-Pumped Storage
24 Other Production
25 Transmission
26 Distribution
27 General
28 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 2005/04(2) 0 A Resubmission 04/17/2006
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 418.1.
ILine Uescnptlon ot Investment Date Acquired Date Of Amount ot Investment at
No.(a)(b)&Yity
Beginning of Year
(d)
2 Avista Capital - Common Stock 1997 184,251 609
3 Avista Capital - Equity in Earnings 534 991
4 OCllnvestment in Subs
Total Cost of Account 123.1 $TOTAL 256,786 600
FERC FORM NO.1 (ED. 12-89)Page 224
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)
End of 2005/04(2) DA Resubmission 04/17/2006
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 (1) 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 (1).
8. Report on Line 42, column (a) the TOTAL cost of Account 123.
t:qulty In :suDslclary Revenues for Year Amount of Investment at Gain or Loss from Investment LineEarnin
~~)
of Year
(1)
End fJ)year Disp
~w)
ed of No.
184 251 609
611,524 15,095,863 50,827,604
658,585 658,585
952,939 095 863 237 737 798
FERC FORM NO.1 (ED. 12-89)Page 225
This Page Intentionally Left Blank
This ~ort Is:(1) ~An Original(2) DA Resubmission
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
No.
Name of Respondent
Avista Corporation
Account
(a)
1 Fuel Stock (Account 151)
Fuel Stock Expenses Undistributed (Account 152)
Residuals and Extracted Products (Account 153)
Plant Materials and Operating Supplies (Account 154)
5 Assigned to - Construction (Estimated)
6 Assigned to - Operations and Maintenance
Production Plant (Estimated)
8 Transmission Plant (Estimated)
Distribution Plant (Estimated)
10 Assigned to - Other (provide details in footnote)
11 TOTAL Account 154 (Enter Total of lines 5 thru 10)
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)
14 Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Util)
15 Stores Expense Undistributed (Account 163)
20 TOTAL Materials and Supplies (Per Balance Sheet)
FERC FORM NO.1 (ED. 12-96)
Balance
Beginning of Year
(b)
049 604
549,896
306,934
256
190,993
815 688
867,767
62,610
13,854 761
Page 227
Date of Report
(Mo, Da, Yr)
04/17/2006
Balance
End of Year
(c)
773,050
979,873
781 870
12,596
227,971
004 119
006,429
15,779,479
YearlPeriod of Report
End of 2005/04
Department or
Departments which
Use Material(d)
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
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 wrmen on uunng wr1flen l5ffVunng Current QuarterlYear
Current the QuarterlYear the Period
QuarterlYear Account Charged Amount
(a)(b)(c)(d)(e)(1)
FAS 106 . Post Retirement Benefits (182300)782016 926400 472 752 309,264
Amortization period is 1996.2012
FAS 109 (182310 & 182320)123,466657 682221 283170/180 758,424 114 390,454
Idaho AMR (182330)8,404 214 Various 404 214
BPA Residential Exchange (182345 &182346)200 454 298 Various 201 454 297
WA ERM Deferral (182350)102,429967 16,171 394 557290 549,166 052 195
WA Amortization (182360)667458 977 557162 351 834 342 601
New Generation Installation (182370)552 708 407370 184236 368,472
Wartsilla Unns (182372)271 705 271 705
FAS 143 - ARO (182376)113 650 859,553 230000/108 643 968,560
OR DSM (182380)840 801)186700 290759 131 560
Workers Compensation (182383)360,885 242800 161,481 199,404
CS2 Levelized Retum (182384)619,155 407420 619 155
TOTAL 231 982 032 042 225 775,496 225,248,761
FERC FORM NO. 1/3-(REV. 02-04)Page 232
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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 ~pcount Amount End of YearChar~ed
(a)(b)(c)(e)(1)
Colstrip Common Fac.110,999 110,999
W A Deferred Power Costs 10,777 698 var 639 080 138,618
WA ERM YTD Company Band 000,000 000 000
W A ERM YTD Contra Account 000 000 000,000
ID Deferred New Generation 552 708 407/182 552,708
Colstrip Common Fac.355 642 355 642
ID Deferred Power 188 093 215,530 403,623
ID Accumulated Surcharge Am 76,689,666 557 727 216 82,416,882
CS2 Levelized Return 161 747 182 161 747
Payroll Accrual 989,280 var 310 938,970
Payroll Loading Clearing 677 798 var 968,601 290,803
Misc Error Suspense 988 68,777 93,765
WPI-ID Terminated Elec Pur.
Unamortized AIR Sale 810 var 873 937
Intangible Pension Asset 058,491 228.653 659 404 832
Nez Perce Settlement 202,445 557 212 197 233
Misc Deferred Debit Centralia 596,927 253 596,927
Centralia Mine Env Balance 578,345 253 578,345
Opportunity Sub Sale Proceeds 188,758 188,758
ID Panhandle Forest Use Permit 42,148 111,733 153,881
Metro-Sunset 115KV TE 273,689 36,067 309,756
CS2 Purchase 101 095 var 101 095
UPRR Permit Conv 331 628 331,696
Insurance Recvy CDA Lake 993 87,294 118,287
Ortho Business Activity 665 665
Canadian GSTTax 052 844 var 052 844
Nez Perce Permit Conversion 53,486 725 108,211
Misc Work Orders 0:::$50 000 199,472 var 40,232 159 240
Subsidiary Billings 336,114 773,499 109,613
Null" Projects directly to 186 208,472 208,472
Misc. Work in Progress
I Deterred Regulatory Gomm.
Expenses (See pages 350 - 351)
TOTAL 242 169 40,675,589
FERC FORM NO.1 (ED. 12-94)Page 233
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
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 ~9count Amount End of YearChar~ed
(a)(b)(c)(e)(f)
Conservation
Regulatory Assets Consv 124 643
Oregon Gas Comm Consvt 032 843 25,811
Oregon Shower Head 174 911 908 174,911
Oregon Common Gas Eff 188 568 169,164 357 732
6 WPNG HE Wtr Htrs-Oregon 276,659 245 524 522 183
7 WPNG HE Fumaces 326,646 062 059 388 705
8 WPNG CA RES UI-658 var 658
9 WPNG OR Res Low 1 344 851 908 975 339,876
Regulatory-Sched 67 164 284 908 164,284
Reg-Water Heat Conv 880,929 908 880,929
Reg-SpacelWater Con 357 053 908 357 053
Reg-Elec Commllnd 547 042 908 547 042
Reg-Gas Wzn Res 879,579 908 879,579
Reg-UI EleclGas 298 733 908 298,733
Reg-Elec Manuf Home 235,810 908 235,810
Reg-Comm/lnd Gas 621 908 96,621
Reg-Gas Res Appl Ef 194 257 908 194 257
Reg-Gas Res Showerhead 517 908 517
Reg Elect Res Wzn 591 908 591
Reg UI Elec Wzn 67,742 908 67,742
Oregon DSM 57,085 908 085
Reg C/I Elec Fuel 160,992 908 160 992
Reg Gas A.E. Wtr 024 908 37,024
Reg Low Income Gas Wzn 280,933 908 280 933
Care - California 733 733 908
Consv. & Renewable Disco 536,119 108,499 644 618
Sandpoint DSR - PPL 626,966 908 626,966
CA PPP-Energy Eff- current 027 908 027
ORiCA Comm Conserv 978 908 978
Reg UI EleclGas WT 23,795 908 23,795
CA Low Inc Eneg Eft 13,831 908 13,831
CA Energy Efficiency 930 908 45,930
Cares Program 720 908 720
Regulatory Assets Consv 556,983
Regulatory Assets Consv 1,456 849
Hamilton Street Bridge Site 600 var 600
Port Of Seattle 750 var 750
Easy Pay Billing CS 532 130 3,402
Lake CDA Issues 865,513 276,729 142 242
Shareholder Lawsuit 2002 966,255 var 903 041 214
NE Oil Spill Cleanup 748 675 748,675
Misc. Work in Progress
I uererrea HegUiatory L;omm.
Expenses (See pages 350 - 351)
TOTAL 242 169 40,675,589
FERC FORM NO.1 (ED. 12-94)Page 233.
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 04/17/2006
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.
No.(a)
Electric
Other
TOTAL Electric (Enter Total of lines 2 thru 7)
Gas
Other
TOTAL Gas (Enter Total of lines 10 thru 15
Other
TOTAL (Acct 190) (Total of lines 8,16 and 17)
FERC FORM NO.1 (ED. 12-88)
ocatlon
818 604 10,500 018
818 604 10,500,018
Notes
Page 234
580 092 516 068
580 092
42,654 161
892 673
516,068
631 314
647 400
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
CAPITAL STOCKS (Account 201 and 204)
1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate
series of any general class. Show separate totals for common and preferred stock. If information to meet the stock exchange reporting
requirement outlined in column (a) is available from the SEC 1 O-K Report Form filing, a specific reference to report form (I.e., year and
company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
Line Class and Series of Stock and Number of shares Par or Stated Call Price at
No.Name of Stock Series Authorized by Charter Value per share End of Year
(a)(b)(c)(d)
1 Account 201 - Common Stock Issued
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
wort
Is:Date of Report Year/Period of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
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 REACOUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No.for amounts held by respondent)
Sl1ares Amount Sl1ares ~ost . Shares Amount
(e)(1)
(g)
(h)(i)
593 193 631 083,752
48,593,193 631,083,752
FERC FORM NO.1 (ED. 12-88)Page 251
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) D A Resubmission 04/17/2006
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 Glass and Series of StocK tjalance at I:.nd 01 Year
No.(a)(b)
Common Stock - Public Issue 151 239
$6.95 Preferred Stock, Series K 334 005
22 TOTAL 10,485,244
FERC FORM NO.1 (ED. 12-87)Page 254b
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
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 Acct. 221 . Bonds:
2 Secured Medium Term Notes $1 212 550 000 023,850,000 10,999,718
3 (Premium)220
Pollution Control Revenue Bonds:
6% Series due 2023 100 000 345 385
Colstrip 1999A due 2032 700 000 182,462
(Premium)334,000
Colstrip 1999B due 2034 000 000 565 288
(Premium)340 000
SUBTOTAL 111 650 000 12,368,633
Acct. 222 . Reacquired Bonds
Acct. 223 - Advances from Associated Companies-A. Advantage $1 ,200k; A. Energy $60 800,000
Long Term Debt to Affiliated Trusts-AVA Capital Trust III 61 ,856 000 518,278
Long Term Debt to Affiliated Trusts-Avista Capital I 547 000 633 783
Acct. 224 - Other Long-term Debt
Series K Preferred Stock 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)000
Long Term Curent
Notes Payable to Various Parties
TOTAL 344 853,000 43,033,380
FERC FORM NO.1 (ED. 12-96)Page 256
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2)DA Resubmission 04/17/2006
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 uutstan~ln 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?h')dent)
(i)
631 282 687 29,560,147
12/18/1984 12/01/2023 12/18/1984 12/01/2023 100,000 246 000
9/01/1999 10101/2032 9/0111999 10101/2032 700,000 335 000
9/01/1999 3/01/2034 9/01/1999 3/01/2034 000 000 871 250
719 082 687 012 397
800 000
4/5/2004 4/1/2034 4/30/2004 3/31/2034 856 000 020,640
06/03/1997 06/01/2037 06/30/1997 5131/2037 547 000 190,568
9/15/1992 9/15/2007 9/15/1992 9/15/2007 000,000 037 219
12/17/2004 12/16/2009 12/13/2004 12/16/2009 000,000 779,831
4/03/2001 6/01/2008 4/03/2001 6/01/2008 280 538 636 817 168
000 000 613 116
225 824 323 80,470,939
FERC FORM NO.1 (ED. 12-96)Page 257
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
RECONCILIATION OF REP(RTED NET INCOME WITH TAXABLE 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 return for
the year. Submit a reconciliation even though there is no taxable--income for the year. Indicate clearly the nature of each reconciling amount.
2. If the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a
separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group
member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.
3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of
the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
LIne t-'artlculars, (Uetalls)Amount
No.(a)(b)
1 Net Income for the Year (Page 117)45,168,302
4 !Taxable Income Not Reported on Books
9 Deductions Recorded on Books Not Deducted for Return
Federal Income Tax 31,255,940
Deferred Income Tax 256 976
Investment Tax Credit 308
Income Recorded on Books Not Included in Return
Equity in Sub Earnings (Income) Loss 611 524
Deductions on Return Not Charged Against Book Income
Federal Tax Net Income
Show Computation of Tax:
Federal Tax Net Income 80,218,144
$80 218,144 x 35% = 28 076 350 28,076,350
Settlement of prior years tax retums & adjustment of tax reserves
affecting deferred taxes 179,590
255,940
FERC FORM NO.1 (ED. 12-96)Page 261
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) riA Resubmission 04/17/2006
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.
Kind of Tax BALANCE AT BEGINNING OF YEAR I axes ~X~S Adjust-Char,ged aidNo.(See instruction 5)Taxes Accru~p ~repai.d Taxes ~nng ~ring ments(Account 236)(Include In Account 165)ear ear
(a)(b)(0)(d)(e)(f)
1 FEDERAL:
2 Income Tax (2003)298,448
3 Income Tax (2004)460,297 838 180 771 991 268 549
4 Income Tax (2005)41,481 007 30,259,880 841 089
5 Unemployment Ins 2003
6 FICA (2004)
7 FICA (2005)860,594 860 594
8 Retained
9 Retained 1,463 362
Retained 386 815
Total Federal 923 659 116,606 348 483 274 092
STATE OF WASHINGTON:
Property Tax (2003)651 380 008
Property Tax (2004)319 000 800 128 545,613
Property Tax (2005)10,279,000 127
Excise Tax (2001)
Excise Tax (2002)50,614 253 104 205
Excise Tax (2003)
Excise Tax (2004)172 926 347,521 865,465
Excise Tax (2005)19,239,355 16,678,923
Gas Surcharge 13,373 78,732 228
Muni Utility & Occupation Tax 016 522 127 825 673 402
Sales & Use Tax (2005)725,383 765 715
Motor Vehicle (2005)154 154
Total Washington 474 858 46,564 284 45,563,176
STATE OF IDAHO:
Income Tax (1997-2000)981,138 637 739
Income Tax (2001)085 967 005 879
Income Tax (2002)343 072 872 997
Income Tax (2003)547 345 355,774
Income Tax (2004)977 375,488 43,417 515 383
Income Tax (2005)794 763 678,000
Property Tax (2003)404 404
Property Tax (2004)690 396 63,843 754 239
Property Tax (2005)238,114 634 627
Excise Tax (2003)
Excise Tax (2004)737 15,197 318
Excise Tax (2005)
TOTAL 313 430 587,398 853 779 667 762
FERC FORM NO.1 (ED. 12-96)Page 262
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmlssion 04/17/2006
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 (1) 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 . AOjUstments to Ret.Other No.
Acco
~BJ 236)
(Incl. in Account 165)(Account 408., 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
1 ,298,448
25,750,020 838,180
619 962 693 033 787 974
860,594
463,362
386,815 386,815
921 711 693,033 18,576,427
023 609 989
741 442,782 357 346
279 127 055,000 224 000
202 688 253,104
40,060 347 521
560 432 476,301 763,054
877 710 022
470 945 842 266 285,559
40,333 725 383
154
15,475,958 30,880 469 15,683 815
343 399 637 739
080,088 005 879
470 075 872 997
191 571 355,774
501 375,488
116 763 109,925 684 838
328 924
605 238
603,487 493 937 744 177
142 270 927
112 798 79,994 899 592 499
FERC FORM NO.1 (ED. 12-96)Page 263
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) 0 A Resubmission 04/17/2006
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.
Kind ofTax BALANCE AT BEGINNING OF YEAR c1~xes d
~~~S Adjust-ar.geNo.(See instruction 5)"(axes Accrued Prepaid Taxes ~nng ~ring ments
(Account 236)(Include In Account 165)ear ear
(a)(b)(c)(d)(e)(1)
1 Motor Vehicle Ins. (2005)600 600
2 Sales & Use Tax (2005)50,881 547
Irrigation Credits (2002)041 397 311
Irrigation Credits (2003)160 138 311
Irrigation Credits (2004)
Irrigation Credits (2005)162
7 KWH Tax (2004)881 545 26,427
8 KWH Tax (2005)289,182 289 272
9 Franchise Tax (2003)268,657 268,657
Franchise Tax (2004)397,741 194 135,751 264 184
Franchise Tax (2005)211 230 849 246 4,473
Totalldaho 527,438 445,482 474,437 515,383
STATE OF MONTANA:
Income Tax (1996-2000)615,757 400,242 969,417
Income Tax (2001)186,912 771 493
Income Tax (2002)988 45,492
Income Tax (2003)316 250 133 378,504
Income Tax (2004)171,403 162 207
Income Tax (2005)897 508 394,000
Property Tax (2000)384
Property Tax (2001)166 988
Property Tax (2002)843 375
Property Tax (2003)572
Property Tax (2004)3,425 014 3,424 020
Property Tax (2005)296 988 655,015
KWH Tax (2004)181 383 262,866
KWH Tax (2005)150 555 893 617 276
Motor Vehicle (2005)980 980
Consumer Council Tax 994 586 310 270
Public Commission Tax
Total Montana 335 283 275,435 296,912
STATE OF OREGON:
Income Tax (1999 & Older)215,213 139,513
Income Tax (2000)158 916 103 296
Income Tax (2001)853,745 555,415
Income Tax (2002)347 797 226 068
Income Tax (2003)85,291 102 792
Income Tax (2004)995 40,623 291 792
TOTAL 313,430 587 398 853,779 667,762
FERC FORM NO.1 (ED. 12-96)Page 262.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)D A Resubmission 04/17/2006
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 (1) 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 AOjUstments to Het.Other No.
Acco~nt 236)(Incl. in Account 165)(Account 408., 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
600
666 881
333 397
333 138
226 143
155 162
545
309 526 20,344
543 651
357 511 890 528 320 702
013,866 853 312 592,170
184 932 400,242
415,419 771 ,493
496 45,492
134 687 250 133
196 162,207
503,508 862 252 35,256
384
166,988
34,468 375
572
994
641 973 296,988
81,483
258 214 150,555
980
586
313 806 321,405 45,970
700 139,513
621 103,296
298,330 555,415
121 729 226,068
501 102 792
144,455 40,623
112 798 994 899 592,499
FERC FORM NO.(ED. 12-96)Page 263.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
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.
,-me Kind of Tax BALANCE AT BEGINNING OF YEAR ~1~xes ~ta'Adjust-C ar.gedNo.(See instruction 5)1axes Accru~p ~repal,a I axes ~nng ~ring ments(Account 236)(Include In Account 165)ear ear(a)(b)(c)(d)(e)(f)
1 Income Tax (2005)208,857 122 500
2 Property Tax (2003)190 000 148,907 093
3 Property Tax (2004)579,527 717,318 125,518
4 Property Tax (2005)776 932 252 806
5 Motor Vehicle (2005)169 169
6 Busn Energy Tax Credit 431,020
7 Busn Energy Tax Credit 244
8 Busn Energy Tax Credit 55,790
9 Busn Energy Tax Credit 966 15,899
Busn Energy Tax Credit 059
Busn Energy Tax Credit 164 041
Franchise Tax (2002)
Franchise Tax (2004)793,315 747 861 323
Franchise Tax (2005)554 615 2,426 233
Total Oregon 489 724 115 304 751 351 792
STATE OF CALIFORNIA:
Income Tax (1996-2000)158 423 102 975
Income Tax (2001)142 429 579
Income Tax (2002)26,863 17,461
Income Tax (2003)058 11,088 27,430
Income Tax (2004)941 12,526 583 158
Income Tax (2005)137 000
Property Tax (2004)297 293
Property Tax (2005)
Excise Tax (1999-2000)163 163
Excise Tax (2001)
Excise Tax (2004)343 820 163
Excise Tax (2005)
Franchise Tax (2002)
Franchise Tax (2003)159 977 159 977
Franchise Tax (2004)405 316 491 405 807
Franchise Tax (2005)
California PUC Tax 137 137
California Use Tax 068 041
Total California 498 205 609 396 695 162
MISCELLANEOUS STATES:
Income Tax (2004 and older)179 460 338
Income Tax (2005)
TOTAL 313,430 587 398 853,779 667,762
FERC FORM NO.1 (ED. 12-96)Page 262.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
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 (1) 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
~m 236)
(Incl. in Account 165)(Account 408.1 , 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
86,357 123 689 85,168
148 907
273 185 875 531,443
475,874 000 690,932
169
431 020
244
55,790
865 15,899
059
164 041 164 041
261 747
128,382 554 615
980 246,657 868 647
55,448 102 975
49,850 579
402 17,461
33,400 088
326 526
42,137 137
293
820
159,977
491
137
60,063 609
057 460
112 798 79,994 899 592 499
FERC FORM NO.1 (ED. 12-96)Page 263.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
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.
I,-me Kind of Tax BALANCE AT BEGINNING OF YEAR c1~xes d
~~~
Adjust-argeNo.(See instruction 5)taxes AccruE;!9 ~repatd Taxes ~nng ~ring ments(Account 236)(Include In Account 165)ear ear
(a)(b)(c)(d)(e)(1)
Total Misc States 179 5,460 376
3 COUNTY & MUNICIPAL
4 Forrest Fire Protection
5 Greenacres Irrigation
6 City of Spokane PBIA 1,470 1,470 1,470
7 WA Dept of Natural
8 Spokane Utility Tax 972 767 205
9 Columbia Irrigation 136 112
Misc.105 144 126,710 740
Total County 792 121 436 349
TOTAL 313,430 587 398 853 779 667 762
FERC FORM NO.1 (ED. 12-96)Page 262.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) n A Resubmission 04/17/2006
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
~gJ 236)
(Incl. in Account 165)(Account 408.1 , 409.(Account 409.Earnings (Account 439)
(h)(i)(k)(I)
095 460
470 470
767
175 126,710
295 121,413
112,798 79,994 899 592,499
FERC FORM NO.1 (ED. 12-96)Page 263.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
ACCUMULA ED DEFERRED INVESTMENT TAX RED ITS (Account 255)
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and
non utility 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.
I,-me Account
No.SUbd
lX\SiOnS
of Year Deferred for Year Current Year's Income Adjustments(b) ACCOUl)t No. Amount Accoul)t No. Amount
( )
(c) (d) (e) (f)
1 Electric Utility
23%
34%
47%
510%
8 TOTAL
9 Other (List separately
and show 3%, 4%, 7%
10% and TOTAL)
Gas Propertry (10%)570,960 411400 30E
TOTAL PROPERTY 570 960 49,30E
FERC FORM NO.1 (ED. 12-89)Page 266
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
ACCUMULATED D FERRED INVESTMENT TAX CRED S (Account 255) (continued)
ADJUSTMENT EXPLANATION Lineof Year of AI ocatlon No.to Income
521,652
521 652
FERC FORM NO.1 (ED. 12-89)Page 267
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmlssion 04/17/2006
OTHER DEFFERED CREDITS (Account 253)
1. Report below the particulars (details) called for concerning 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(a)(c)(d)(e)(1)
Unearned Interest - Customer
wiring & conversions (253000)664 171000 664
Deferred Revenue Prepayment -174 456.372 32,802
Pacific Walla Walla/Enterprise
Amort = 19 yrs (253080)
CIT Oper Lease (253090) 9/2006 734 931000 277 29,457
BPA C&RD Receipts (253100)460,980 various/186.536 119 394 200 319,061
Trust Fund - Centralia (253110)896 423 186870 014 913,437
Rathdrum Refund (253120)510 154 550000 33,822 476,332
Amort =25 years, through 1/2020
NE Tank Spill (253130)552000 000,000 000,000
CS2 GE Long Term Service 154/232 938.883 938,883
Agreement (253150)
Supplemental Executive 15,443,268 various 294 155 16,737 423
Retirement Plan (253290)
Gain on Sale and leaseback 830 192 931000 261,456 568,736
of Building (Amortization period
is 25 years) (253850)
ID Clark Fork Relicense (253890)420 706 184999 41,681 462 387
Deferred Compensation 12,126,250 232 255,834 870,416
(253900, 253910, 253920)
Amort. Unbilled Revenue Add-ons 161 283 various/190 281,279 880,004
(253990)
TOTAL 33,121,416 461 504 644 252 36,304 164
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) DA Resubmission 04/17/2006
ACCUMULATE DEFFERED INCOME TAXES - OT ER PROPERTY (Account 282)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes rating to property not
subject to accelerated amortization
2. For other (Specify),include deferrals relating to other income and deductions.
YearlPeriod of Report
End of 2005104
Line
No.
CHANGES DURING YEAR
Account Balance at
Beginning of Year
(a)(b)
Amounts Debited
to Account 410.
(c)
Amounts Credited
to Account 411.
(d)
1 Account 282
2 Electric
3 Gas
4 General Common
217 481 287
55,006,958
16,740 394
289,228 639
307 286
356 165
160,481
349 512
167 1345 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
293 535 925 167 134
11 Federal Income Tax
12 State Income Tax
285,288 190
247 735
532 567
365 433
13 Local Income Tax
NOTES
:ERC FORM NO.1 (ED. 12-96)Page 274
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 04/17/2006
ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
3. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.to Account 411.
ADJUSTMENTS
Amount
Balance at
End of Year
Line
No.Debits
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 275
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 04/17/2006
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.
(a)
Balance at
Beginning of Year
(b)
Line
No.
Account
1 Account 283
2 Electric
Electric 63,707 197 911 045 508,356
9 TOTAL Electric (Total of lines 3 thru 8)
10 Gas
11 Gas
63,707 197 911,045 508,356
016,104 346 102
17 TOTAL Gas (Total of lines 11 thru 16)
18 Other
19 TOTAL (Acct283) (Enter Total of lines 9 17 and 18)
20 Classification of TOTAL
016,104
164,656,998
346,102
-555,825
234 380 299 120 768 508 356
21 Federal Income Tax
22 State Income Tax
23 Local Income Tax
NOTES
FERC FORM NO.(ED. 12-96)Page 276
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 04/17/2006
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.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.to Account 411.
ADJUSTMENTS
182320 612 211 conversi 564,581888,996
612 211 56,564 581888,996
120,398 291,612 conversi 384 042 16,575,034various
120,398 291 612
643,448 236000
547 271
384 042
222,242
495,280
16,575,034
155,147,548
228 287,163120398
532,419 convlvar
532,419
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 277
Line
No.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
OTHER REGULATORY LIABILITIES (Account 254)
1. Report below the particulars (details) called for conc~rning other regulatory liabilities, including rate order docket number, if
applicable.
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 OuarterlYearCredited
(a)(b)(c)(d)(e)(f)
Centralia Sale (254110)749 003 47410 341 551 2,407,452
FAS109-Acctg for Inc. Taxes (254180)307,464 407110 556 280 908
Nez Perce - Reg Liability (254220)858 428 186800 008 836,420
BPA Residential Exch (254345 ED WA)241 201 407450 102 998 861 797
BPA Residential Exch (254344 ED ID)719,685 407450 270 166 550,481
BPA Residential Exch (254346 ED WA)554 431100 28,852 32,406
BPA Residential Exch (254346 ED ID)431100 367 367
Mark to Mid FAS133 (254740)821 101 176740/750 868 891 112,689 992
TOTAL 700,436 15,763,279 314,388 116,251,545
FERC FORM NO. 1/3-(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) DA Resubmission 04/17/2006
E ECTRIC 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 (I) 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.
YearlPeriod of Report
End of 2005/04
Line
No.
(a)
Operating Revenues Year
to Date Quarterly/Annual
(b)
Operating Revenues
Previous year (no Quarterly)
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
(445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
(448) Interdepartmental Sales
10 TOTAL Sales to Ultimate Consumers
203,479,971
551 856
897 543
201 774 791
90,287 659
846,748
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
825 393
512,689,174
221 803 806
734 492 980
864,472
507 291 964
89,993,250
597 285 214
734,492 980 597 285,214
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
450 598
191 173
587,470
483,332
360,216
344 525
56,829,008 201 226
26 TOTAL Other Operating Revenues
27 TOTAL Electric Operating Revenues
60,058,249
794 551 229
389 299
679 674 513
FERC FORM NO.1 (ED. 12-96)Page 300
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 04/17/2006
E ECTRIC 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 2,4,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.
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.(1)
(g)
994 216 918,600 37,282 36,728
090,941 076,133 407 416
25,060 25,307 420 418
925 13,503
542 674 376 616 333,214 327 049
144,503 232 653
687 177 10,609,269 333,260 327 092
687 177 609 269 333 260 327 092
Line 12, column (b) includes $
Line 12, column (d) includes
254 894
708
of unbilled revenues.
MWH relating to unbilled revenues
FERC FORM 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 2005/04
(2)0 A Resubmission 04/17/2006
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
I LIne NumDer ana J me or Hate scneoUie Mwn :::;010 Hevenue Average NumDer IS.wn oT :;;ales ~~R~o~er
No.(a)(b)(c)of c~~)omers Per ?~stomer (f)
1 RESIDENTIAL SALES (440)
2 1 Residential Service 283,153 196 064,700 281 961 644 0597
3 2 Residential Service
4 3 Residential Service
5 12 Res. & Farm Gen. Service 55,484 983,481 523 273 0898
6 15 MOPS II Residential
7 22 Res. & Farm Lg. Gen. Service 55,282 237 518 658 119 0586
8 30 Pumping-Special
9 32 Res. & Farm Pumping Service 022 665 672 1,468 827 0664
48 Res. & Farm Area Lighting 101 884 681 1734
49 Area Lighting-High-Press.284 63,664 2242
56 Centralia Refund
95 Wind Power 151,454
72 Residential Service
73 Residential Service
74 Residential Service
76 Residential Service
77 Residential Service
58A Tax Adjustment 532
58 Tax Adjustment 5,407 991
SubTotal 3,409 326 211,425,635 294 036 11,595 0620
Residential-Unbilled 206 508,776 0499
Total Residential Sales 3,419,532 211,934,411 294 036 630 0620
COMMERCIAL SALES (442)
2 General Service
3 General Service
11 General Service 606 761 50,530,570 870 039 0833
13 MOPS II Commercial
16 MOPS II Commercial
19 Contract-General Service
21 Large General Service 940 506 124 748 170 4,491 432 088 0643
25 Extra Lg. Gen. Service 344 145 761,475 472 692 0429
28 Contract-Extra Large Serv
31 Pumping Service 194 814 927 908 522 0586
47 Area Lighting-Sod. Yap 160 091 384 1524
49 Area Lighting-High-Press.223 387 304 1742
56 Centralia Refune
95 Wind Power 937
74 Large General Service
TOTAL Billed 659,469 733,238,085 333,26C 0579
Total Unbilled Rev.(See Instr. 6)708 254,895 0453
TOTAL 687 177 734 492 980 333,26C 07C 0579
FERC FORM NO.1 (ED. 12-95)Page 304
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
I Line NumDer ana I/tle or Hate scneoUJe Mwn ::;010 Hevenue Average Numoer ",vvn ofSares ~WR~orlr
No.(a)(b)(c)of cus~omers Per 9~stomer (f)
1 75 Large General Service
2 76 Large General Service
3 77 General Service
4 58A Tax Adjustment 35,580
558 Tax Adjustment 655,926
6 SubTotal 982 989 202,972 113 282 80,012 0680
7 Commercial-Unbilled 11,227 507 858 0452
8 Total Commercial 994 216 203,479 971 37,282 313 0680
INDUSTRIAL SALES (442)
2 General Service
3 General Service
8 Lg Gen Time of Use
11 General Service 556 568,837 246 26,650 0868
16 MOPS II Industrial
21 Large General Service 195 300 101 120 203 962 069 0620
25 Extra Lg. Gen. Service 802 989 73,302 899 78,390,826 0407
28 Contract - Extra Large Service 201 196 842 201 000 9793
29 Contract Lg. Gen. Service
30 Pumping Service - Special 749 184,621 593,725 0499
31 Pumping Service 520 172 769 736 000 0616
32 Pumping Svc Res & Firm 062 240 252 158 25,709 0591
47 Area Lighting-Sod. Vap.238 016 1345
49 Area Lighting - High-Press 210 1610
95 Wind Power 110
72 General Service
73 General Service
74 Large General Service
75 Large General Service
76 Pumping Service
77 General Service
58A Tax Adjustment 872
58 Tax Adjustment 506,791
SubTotal 084 666 313 595 1 ,407 1,481 639 0438
Industrial-Unbilled 275 238,261 0380
Total Industrial 090,941 91,551 856 407 486,099 0438
STREET AND HWY LIGHTING (444)
6 Mercury Vapor St. Ltg.
7 HP Sodium Vap. St. Ltg
TOTAL Billed 12,659 46S 733 238,085 333,260 37,057S
Total Unbilled Rev.(See Instr. 6)708 254,895 0452
TOTAL 687 177 734,492 980 333,260 07C 057S
FERC FORM NO.1 (ED. 12-95)Page 304.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) Ei A Resubmission 04/17/2006
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
LIne Numoer ana Iitie or Hate scneaUie Mwn tiOIO t1evenue fwerage r~umDer ~vvn oT ~ales ~~R~otderNo.(a)(b)(c)of C~~)omers Per 9~stomer
(f)
1 11 General Service 142 902 680 0909
2 41 Co-Owned St. Lt. Service 167 128 824 1804
3 42 Co-Owned St. Lt. Service 554 269,468 311 59,659 2301
High-Press. Sod. Yap.
5 43 Cust-Owned St. Lt. Energy 700 000 0838
and Maint. Service
7 44 Cust-Owned St. Lt. Energy 807 960 900 1115
and Maint. Svce - High-Pres
Sodium Vapor
45 Cust. Owned St. Lt. Energy Svc 209 101 356 220 900 0459
46 Cust. Owned St. Lt. Energy Svc 113 218 722 124 520 0703
58A Tax Adjustment 257
58 Tax Adjustment 169 564
SubTotal 060 897 543 420 59,667 1954
Street & Hwy Lighting-Unbilled
Total Street & Hwy Lighting 25,060 897 543 420 667 1954
OTHER SALES TO PUBLIC
(445)
None
INTERDEPARTMENTAL SALES 925 825,393 187 319 0639
58 Tax Adjustment
Total Interdepartmental 925 825 393 187 319 0639
SALES FOR RESALE (447)
61 Sales to Other Utilities (NDA)144 503 221 803,806 097 891 0535
Total Sales for Resale 144 503 221 803,806 097 891 0535
TOTAL Billed 659,46~733,238 085 333 260 981 0579
Total Unbilled Rev.(See Instr. 6)27,7OE 254 895 0452
TOTAL 687 171 734,492,980 333,260 07C 0579
FERC FORM NO.1 (ED. 12-95)Page 304.
This Page Intentionally Left Blank
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition , the reliability of requirements service must
be the same as, or second only to, the 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.
Line Name of Company or Public Authority Statistical FERC Rate Avera Actual Demand (MW)
No.(Footnote Affiliations)Classifi-Schedule or Monthly iIIing !"vera Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
American Electric Power WSPP
BC Transmission Corp.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
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310
Name of Respondent This '(EJort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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 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 (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges , including
out-of-period adjustments, in column 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-ROil 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)
000 675,440 675,440
777 777
295,950 963 158 13,963,158
4,469 237 094 237,094
125 069 069
17,547 056 858 056 858
800 400 400
10,243 525,989 525 989
15,610 973,297 973,297
200 200
365 59,580 580
953 47,300 300
144,503 027 617 212,215 138 561 051 221,803 806
144,503 027,617 212,215,138 561 051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04(2)0 A Resubmission 04/17/2006
SALES FOR RESALE (Account 447)
1. Report all sales for resale (I.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( I.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (I.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to, the supplier s service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e., 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 illing . !"vera Avera
PrScationTariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
Cogentrix Energy Power Marketing, Inc.Tariff 10
2 Conoco Phillips WSPP
3 Conoco Phillips Tariff 10
Constellation Energy Commodities Group WSPP
5 Coral Power, LLC WSPP
6 Douglas County PUD No.WSPP
7 EI Paso Merchant Energy LP WSPP
8 Enmax Energy Marketing, Inc.WSPP
9 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
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This 'OOort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
SALES FOR RESALE (Account 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis , enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the suppliers system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column (j). Explain in afootnote all components of the amount shown in column (j). Report in column (k)
the total charge shown on bills rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the ROINon-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)(k)
753 753
662 267 302 267 302
722 722
193 527 442 686 8,442 686
26,531 578,663 578,663
781 43,358 358
200 89,745 745
1,433 191 80,191
573 262 165 262,165
296 118,305 118 305
542 795,805 795 805
358 205,000 205,000
144 503 027 617 212 215 138 561 051 221 803,806
144,503 027,617 212,215,138 561,051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition , the reliability of requirements service must
be the same as, or second only to, the supplier s service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e., 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 illing Avera Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
Hinson Power Company WSPP
Idaho Power Company WSPP
Idaho Power Company Tariff 10
J. Aron and Company WSPP
Klamath Falls, City of WSPP
Los Angeles Dept of Water & Power 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
NorthWestern Energy LLC WSPP
NorthWestern Energy LLC Tariff 10
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 2005/04
(2)0 A Resubmission 04/17/2006
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 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.
S. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (SO-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (SO-minute
integration) in which the supplier s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 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-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)(k)
400 800 800
33,147 942 654 942 654
925 925
134 206 501 212 501,212
200 200
225 938,099 938 099
600 104 750 104 750
153 081 081
45,749 45,749
571 815,016 815,016
576,221 25,118,006 25,118,006
929 510 121 510 121
287 316 287,316
144 503 027,617 212,215,138 561 051 221 803,806
144,503 027,617 212,215,138 561,051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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" 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 illing Avera AveracationTariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
NorthWestern Energy LLC Tariff 9
2 NorthWestern Energy LLC Tariff 10
3 NorthWestern Energy LLC Tariff 9
4 Okanogan County PUD Tariff 9
5 PNGC Power WSPP
PacifiCorp WSPP
PacifiCorp Tariff 10
PacifiCorp Tariff 9
Peaker LLC Tariff 10
Pend Oreille Public Utility District Tariff 10
Pend Oreille Public Utility District Tariff 9
Pend Oreille Public Utility District Tariff 10
Pend Oreille Public Utility District Tariff 9
Portland General Electric Company WSPP
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
SALES FOR RESALE (Account 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categories, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Describe the nature
of the service in a footnote.
AD - for Out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. Group requirements RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 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-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 LineTotal ($)
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
($)($)($)(g)
(h)(i)(k)
187 488,913 488 913
700 700
308 133,358 133 358
426 823,286 823 286
485 410,705 410,705
570 140,437 140,437
52,610 52,610
210 311 126 311 126
1 ,736,420 736,420
408 399 408,399
714 252,001 252 001
698 62,698
10,440 830,935 830 935
138 626 65,273,795 65,273,795
144 503 027,617 212,215,138 561 051 221 803,806
144,503 027,617 212 215,138 561,051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i.e., the
supplier includes projected load for this service in its system resource planning). In addition, the reliability of requirements service must
be the same as, or second only to , the 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.
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 Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
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
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
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 2005/04
(2)0 A Resubmission 04/17/2006
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 RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the suppliers system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 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-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)(k)
690 690
159,912 923 528 923 528
787 537 943 537 943
168 333 168,333
18,606 111,165 111,165
152 372 873,387 873,387
834 601,494 601,494
069 950 349 950 349
280 280
816 422 292 1 ,422 292
703 057 751 057 751
886 902 304 902 304
166 161 470,529 470,529
536 536
144 503 027 617 212 215 138 561 051 221 803,806
144,503 027,617 212 215,138 561,051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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" 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 illing Avera Avera
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(1)
Seattle City Light WSPP
Seattle City Light Tariff 10
Sempra Energy Solutions WSPP
Sempra Energy Trading WSPP
Sierra Pacific Power Company WSPP
Silicon Valley Power WSPP
7 Snohomish County PUD WSPP
8 Southern California Edison WSPP
Sovereign Power III Tariff 9
Sovereign Power Tariff 10
Suez Energy Marketing NA, Inc WSPP
Tacoma Power WSPP
Tacoma Power Tariff 10
TransAlta Energy Marketing WSPP
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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 RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis , enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the supplier s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 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-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)(k)
857 336,466 336,466
600 43,500 500
282 770 353,660 353 660
429 101 761 101 761
4,460 227 545 227,545
528 218 160 218,160
754 949 76,949
427 81,427
790 963,900 963,900
1,455 375 49,375
545 545
163,944 353,993 353 993
144 503 027 617 212,215 138 561 051 221 803 806
144,503 027,617 212 215,138 561,051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311.
This ~ort Is:(1) ~An Original
(2) 0 A Resubmission
SALES FOR RESALE (Account 447)
1. Report all sales for resale (I.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( I.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (I.e., the
supplier includes projected load for this service in its system resource planning). In addition , the reliability of requirements service must
be the same as, or second only to, the supplier s service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RO service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term 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.
Name of Respondent
Avista Corporation
Date of Report
(Mo, Da, Yr)
04/17/2006
YearlPeriod of Report
End of 2005104
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
WSPP
WSPP
WSPP
WSPP
AverageMonthly Billing
Demand (MW)
(d)
Actual Demand (MW)verage Averaill1Monthly NCP Deman Monthly CP-Oemand(e) (f)(a)
1 TransCanada Energy Ltd.
2 Turlock Irrigation District
3 UBS AG (London Branch)
4 Western Area Power Admin UGP
Subtotal RO
Subtotal non-
Total
FERC FORM NO.1 (ED. 12-90)Page 310.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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 RQ sales together and report them starting at line number one. After listing all RQ sales, enter "Subtotal - RQ"
in column (a). The remaining sales may then be listed in any order. Enter "Subtotal-Non-RQ" in column (a) after this Listing. Enter
Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis , enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the supplier s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 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-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)(k)
16,586 923,424 923,424
84,600 086,500 086,500
513 325 513 325
105 105
621 621
144,503 027 617 212 215,138 561 051 221 803,806
144,503 027,617 212 215,138 561,051 221,803,806
FERC FORM NO.1 (ED. 12-90)Page 311.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line Account
No.urrent ear Previous Year
(a)(b) (c)
1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
(500) Operation Supervision and Engineering 219 166 261 185
(501) Fuel 116 610 19,452 596
(502) Steam Expenses 710,478 663 914
(503) Steam from Other Sources
(Less) (504) Steam Transferred-Cr.
(505) Electric Expenses 787,042 755 670
(506) Miscellaneous Steam Power Expenses 724 147 052 829
(507) Rents 14,476 18,573
(509) Allowances
TOTAL Operation (Enter Total of Lines 4 thru 12)571 919 204 767
Maintenance
(510) Maintenance Supervision and Engineering 417 575 413,094
(511) Maintenance of Structures 474 041 475,061
(512) Maintenance of Boiler Plant 564 020 299,893
(513) Maintenance of Electric Plant 402 371 540 369
(514) Maintenance of Miscellaneous Steam Plant 505,402 731 802
TOTAL Maintenance (Enter Total of Lines 15 thru 19)363,409 460 219
TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20)32,935 328 664,986
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 lines 24 thru 32)
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 35 thru 39)
TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40)
C. Hydraulic Power Generation
Operation
(535) Operation Supervision and Engineering 527,418 1,418,458
(536) Water for Power 761,465 837 720
(537) Hydraulic Expenses 309 921 251 219
(538) Electric Expenses 160,958 089 537
(539) Miscellaneous Hydraulic Power Generation Expenses 585,348 545 988
(540) Rents 687 125 554 294
TOTAL Operation (Enter Total of Lines 44 thru 49)10,032 235 697,216
FERC FORM NO.1 (ED. 12-93)Page 320
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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
No.urrent ear Previous Year
(a)(b) (c)
C. Hydraulic Power Generation (Continued)
Maintenance
(541) Mainentance Supervision and Engineering 363,580 318 133
(542) Maintenance of Structures 598,819 315,229
(543) Maintenance of Reservoirs, Dams, and Waterways 532 575 164 438
(544) Maintenance of Electric Plant 003,438 358,419
(545) Maintenance of Miscellaneous Hydraulic Plant 431 231 177 230
TOTAL Maintenance (Enter Total of lines 53 thru 57)929,643 333 449
TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58)961 878 14,030 665
D. Other Power Generation
Operation
(546) Operation Supervision and Engineering 872 108 902 645
(547) Fuel 182,560 20,226,327
(548) Generation Expenses 242 686 362,585
(549) Miscellaneous Other Power Generation Expenses 372 431 241 309
(590) Rents 550 181 694,210
TOTAL Operation (Enter Total of lines 62 thru 66)77,219,966 427 076
Maintenance
(551) Maintenance Supervision and Engineering 111 465 194 528
(552) Maintenance of Structures 074 490 619
(553) Maintenance of Generating and Electric Plant 501 232 127,821
(554) Maintenance of Miscellaneous Other Power Generation Plant 265,359 127,958
TOTAL Maintenance (Enter Total of lines 69 thru 72)952 546 507,926
TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)80,172 512 28,935,002
E. Other Power Supply Expenses
(555) Purchased Power 257 077 620 172,891 720
(556) System Control and Load Dispatching 679 530 174 128
(557) Other Expenses 517 684 116,339,551
TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)325,274,834 290,405 399
TOTAL Power Production Expenses (Total of lines 21 , 41 , 59, 74 & 79)452 344 552 364 036,052
2. TRANSMISSION EXPENSES
Operation
(560) Operation Supervision and Engineering 604 219 760,093
(561) Load Dispatching 520,559 312 895
(562) Station Expenses 225 658 164 364
(563) Overhead Lines Expenses 139,096 175 275
(564) Underground Lines Expenses
(565) Transmission of Electricity by Others 846 677 455,394
(566) Miscellaneous Transmission Expenses 670 773 409 169
(567) Rents 70,626 154,809
TOTAL Operation (Enter Total of lines 83 thru 90)077 608 13,431 999
Maintenance
(568) Maintenance Supervision and Engineering 368,665 418,183
(569) Maintenance of Structures 154 312 067
(570) Maintenance of Station Equipment 786,451 327 652
(571) Maintenance of Overhead Lines 808 075 921,940
(572) Maintenance of Underground Lines 883 9,487
(573) Maintenance of Miscellaneous Transmission Plant 131 689
TOTAL Maintenance (Enter Total of lines 93 thru 98)250,075 683,329
100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)327 683 115 328
101 3. DISTRIBUTION EXPENSES
102 Operation
103 (580) Operation Supervision and Engineering 958 296 702 835
FERC FORM NO.1 (ED. 12-93)Page 321
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line Account
No.urrent ear Previous Year
(a)(b) (c)
104 3. DISTRIBUTION Expenses (Continued)
105 (581) Load Dispatching
106 (582) Station Expenses 352 654 296 918
107 (583) Overhead Line Expenses 734,484 994 189
108 (584) Underground Line Expenses 1,419,758 417 051
109 (585) Street Lighting and Signal System Expenses 193,835 244 195
110 (586) Meter Expenses 953 987 091 315
111 (587) Customer Installations Expenses 818 573 325 586
112 (588) Miscellaneous Expenses 100 378 710,810
113 (589) Rents 214,555 331,507
114 TOTAL Operation (Enter Total of lines 103 thru 113)746,520 10,114 406
115 Maintenance
116 (590) Maintenance Supervision and Engineering 140 694 777 831
117 (591) Maintenance of Structures 158,925 799
118 (592) Maintenance of Station Equipment 645,406 770,390
119 (593) Maintenance of Overhead Lines 287 784 557 253
120 (594) Maintenance of Underground Lines 879 766 696,888
121 (595) Maintenance of Line Transformers 456 523 642 918
122 (596) Maintenance of Street Lighting and Signal Systems 415 324 295 801
123 (597) Maintenance of Meters 129,670 33,333
124 (598) Maintenance of Miscellaneous Distribution Plant 379 012 212,414
125 TOTAL Maintenance (Enter Total of lines 116 thru 124)10,493,104 993,627
126 TOTAL Distribution Exp (Enter Total of lines 114 and 125)239,624 108 033
127 4. CUSTOMER ACCOUNTS EXPENSES
128 Operation
129 (901) Supervision 673 887 88,890
130 (902) Meter Reading Expenses 641 237 604 323
131 (903) Customer Records and Collection Expenses 882 859 858 766
132 (904) Uncollectible Accounts 1,461 071 754 889
133 (905) Miscellaneous Customer Accounts Expenses 518,206 568,849
134 TOTAL Customer Accounts Expenses (Total of lines 129 thru 133)13,177,260 875,717
135 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
136 Operation
137 (907) Supervision
138 (908) Customer Assistance Expenses 10,729,317 271,463
139 (909) Informational and Instructional Expenses 40,594 238,029
140 (910) Miscellaneous Customer Service and Informational Expenses 106 777 048
141 TOTAL Cust. Service and Information. Exp. (Total lines 137 thru 140)10,876,688 602 540
142 6. SALES EXPENSES
143 Operation
144 (911) Supervision
145 (912) Demonstrating and Selling Expenses 412 421 004 902
146 (913) Advertising Expenses 136,922 135,227
147 (916) Miscellaneous Sales Expenses 176 10,941
148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)626 519 151 070
149 7. ADMINISTRATIVE AND GENERAL EXPENSES
150 Operation
151 (920) Administrative and General Salaries 783 546 16,049 712
152 (921) Office Supplies and Expenses 899 968 827 150
153 (Less) (922) Administrative Expenses Transferred-Credit 528 032
FERC FORM NO.1 (ED. 12-93)Page 322
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) DA Resubmission 04/17/2006
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 for
154 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
155 (923) Outside Services Employed
156 (924) Property Insurance
157 (925) Injuries and Damages
158 (926) Employee Pensions and Benefits
159 (927) Franchise Requirements
160 (928) Regulatory 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)
Amount forPrevious Year
(c)
289,933
052 011
703,992
102 278
350
471,706
226,786
167 710
711,299
005,484
900
041,923
19,950
933 810
2,464 363
45,664,479
289
085,801
503,122
668 144
170 392
50,834 871
565,427 197
497,401
165 545
476,054 285
FERC FORM NO.1 (ED. 12-93)Page 323
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
~CHA~ED POWER hAccou~t 555)(nclu Ing 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., 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)(1)
American Electric Power WSPP
Arizona Public Service WSPP
Atco Power Canada WSPP
BP Energy Company WSPP
Benton County PUD No.WSPP
Black Creek Hydro FERC #1
Black Hills Power WSPP
Bonneville Power Administration ~~~~~~d,~\ti~~~JWNP#3 Agr.
Bonneville Power Administration WSPP
Bonneville Power Administration NWPP
Bonneville Power Administration BPA OATT
Bonneville Power Administration #105
Calpine Corporation WSPP
Cargill Power Markets, LLC WSPP
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 2005/04
(2)0 A Resubmission 04/17/2006
p~e ccougt 5~~~~ (Continued)
~ ,~, '~
(inch;d1ilg po er 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 (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
\~?
of Settlement ($)
(g)
(h)(i)(m)
82,00C 242 80C 242 800
20C 50C 500
1OC 30C 300
60C 041,40C 041 400
89"152,73C 152 730
83~199 62E 199 628
05C 60C 600
403 70C 11 ,255,43~255,432
93,181 982,96~982 963
72,381 71,126 420,932
18,276
1,405,241
35,84~872 951 872,951
568 89E 568,895
019 972 747 198 726,476 651 656 256,333 846 907 882 257,077 62C
FERC FORM NO.1 (ED. 12-90)Page 327
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
PU~CHAcPuED POWER K"ccou~t 555)
(nclu 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:
RO - 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 RO 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 Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Chelan County PUD No.Rocky Reach
Chelan County PUD No.WSPP
City of Burbank WSPP
City of Klamath Falls WSPP
City of Redding WSPP
6 City of Spokane PURPA
7 Clatskanie Peoples PUD WSPP
Constellation Energy Commodities Group WSpp
9 Coral Power WSPP
Douglas County PUD No.Wells
Douglas County PUD No.Wells Settlement
Douglas County PUD No.WSpp
Douglas County PUD No.305
Duke Energy Trading & Marketing WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
CCOUR\~g~~) (liontlnuea)(I ncl udmg' 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 RO 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 (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 (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 U+k+l)No.Received Delivered of Settlement ($)
(g)
(h)(i)(m)
162 851 984 31~984 312
81E 381 26C 381,260
80C 20C 200
401 70E 705
171 ,46~171 ,469
51 ,48~003 80~003 804
13C 71E 715
105 67~6,407 150 6,407 150
00f 259,573 259,573
118,89~089,88f 089,888
473,74E 473,745
79~606 241 606,241
168,395 168,935 631 000 631 000
438 OOC 811 500 811,500
019 972 747 198 726,476 651 656 256 333 846 907 882 257 077 62C
FERC FORM NO.(ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
~CHA~ED POWER ~Accou~t 555)nclu 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:
RO - 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 RO 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)
EI Paso Marketing WSPP
EPCOR Merchant & Capital US WSPP
Eugene Water & Electric Board WSPP
Ford Hydro Limited Partnership PURPA
Franklin County PUD No.WSPP
Grant County PUD No.Wanapum
Grant County PUD No.Priest Rapids
Grant County PUD No.PR Displacement
Grant County PUD No.WSPP
Grays Harbor County PUD No.WSPP
Haleywest LLC PURPA
Hydro Technology Systems PURPA
Idaho Power Company WSPP
Inland Power & Light Company ~~~~~Mkt Tariff
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
ccou
R~p~~~) (Continued)TlnCludlng 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 RO 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
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
219,00C 953,25C 953 250
21C 10C 100
10,79L 612 35~612,359
781 175 175,802
68f 851 855
321 371 256,74~256 749
239,79L 904 531 904 535
738,051 738,055
97.053 7OE 053 705
88L 884
36,84€410 83C 410 830
851 223 30L 223 304
65C 138 20C 138 200
86C 860
019,972 747,198 726,476 651,656 256 333 846 907 882 257 077,62C
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
~CHA~ED POWER ~Accou~t 555)
(nclu Ing 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., 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 Average
cation Tariff Number Demand (MW)Monthly NCP Demam Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 J Aron and Company WSPP
2 Jim White PURPA
John Day Hydro PURPA
Mirant Americas Energy Marketing LP WSPP
Mirant Americas Energy Marketing LP 294
Modesto Irrigation District WSPP
Morgan Stanley Capital Group WSPP
Morgan Stanley Capital Group WSPP
NorthWestern Energy LLC WSPP
Okanogan County PUD No.WSPP
Pacific Northwest Generating Co-op WSPP
PacifiCorp WSPP
PacifiCorp WSPP
PPL Montana, LLC WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
ccouRt 55~~) (\,.;ontlnuea), ~ M '~
(1nCitid1i1gpower 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 (f). For all other types of service, enter NA in columns (d), (e) and (f). 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 (f)
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-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 Q+k+l)No.Received Delivered
($)
of Settlement ($)
(g)
(h)(i)(I)(m)
80C 3,479,05C 3,479 050
36~95S 959
19S 79,51C 510
44-:1 342,83E 342 836
80,36E 366
80C 30,40C 400
219 00C 132 00C 132 000
204 01 E 10,525,10~10,525,104
62~384 384 063
93~940 35E 940 355
33~330,63E 330,636
92,49 408 151 5,408 151
375
524 36~892 86~892 864
019,972 747 198 726,476 651 656 256 333,846 907 882 257 077 620
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
~CHA~ED POWER ~Accou~t 555)nclu 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)(1)
PPL Montana, LLC PPL Montana
2 PPM Energy !I'1k\i,;mt~PPM Energy
3 PPM Energy WSPP
4 Pend Oreille County PUD No.Pend Oreille PUD
5 Pend Oreille County PUD No.NWPP
Phillips Ranch PURPA
Pinnacle West Capital Corp WSPP
Portland General Electric Company 304
Portland General Electric Company 178
Portland General Electric Company WSPP
Potlatch Corporation PURPA
Powerex Corp WSPP
Public Service of Colorado WSPP
Puget Sound Energy WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.4
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
ccouRt 5~~~) (l,;ontlnuec)
~ ,~ '~
(inCiuding 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 (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 suppliers 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 G+k+l)No.Received Delivered
~~~
~fl
of Settlement ($)
(g)
(h)(i)(m)
905
13E 1 ,983,00~983,002
18,554 000,31~000 313
78,044 774,80~774 803
17,475 997 32,322
72C 720
80C 439,50C 439 500
804 419
458,285 455,945
781 ,95~47,423,04~423,043
517 62~216,37S 216,379
61,48E 884 765 884 765
37E 181 66E 181 666
015 937 351:937 358
019,972 747,198 726,476 651,656 256 333 846 907 882 257 077 62C
FERC FORM NO.1 (ED. 12-90)Page 327.4
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
~CHA~ED POWER ~Accou~t 555)
(nclu 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 Average
cation Tariff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
Puget Sound Energy NWPP
2 Rainbow Energy Marketing Corp WSPP
3 Sacramento Municipal Utility District WSPP
Seattle City Light WSPP
5 Sempra Energy Solutions WSPP
6 Sempra Energy Trading WSPP
7 Sheep Creek Hydro PURPA
8 Sierra Pacific Power Company WSPP
Silicon WSPP
Snohomish County PUD No.WSPP
Sovereign Power Sovereign
Suez Energy Marketing WSPP
Tacoma Power WSPP
Tacoma Power WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006, v."" ccount
~g~~)
(ContinUed)(including power exchange)
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 RO 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 (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 (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
($)($)
of Settlement ($)
(g)
(h)(i)(I)(m)
115 78C 137 140 137 140
87E 127 38,127
10,96~549 306 549,306
20C 762,300 762 300
109,20C 713,400 713 400
07~528,814 528 814
40C 200 200
613 613
58~540,60/540,607
56E 295,45C 295,450
14,59E 077 29C 077 290
11,86E 682,271 682 271
100
019 972 747 198 726,476 651 656 256 333,846 907 882 257 077 62C
FERC FORM NO.1 (ED. 12-90)Page 327.
Name of Respondent This
wort
Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
~CHA~ED POWER hAccouyt 555)nclu 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:
RO - 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 RO 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)
Tractebel Energy Mkt WSPP
TransAlta Energy Marketing WSPP
Turlock Irrigation District WSPP
4 UBS AG WSPP
5 IntraCompany Generation Services~SF
7 Other - Inadvertent Interchange
Total
FERC FORM NO.1 (ED. 12-90)Page 326.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
ccouRt 55~~) (Continued)
,~ "'
(1nch.iding 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 (f). For all other types of service, enter NA in columns (d), (e) and (f). 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 (f)
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-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 amqunt (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 U+k+l)No.Received Delivered
($)($)
of Settlement ($)
(g)
(h)(i)(I)(m)
20C 149 20C 149,200
419 92C 419,920
92f 21 E 41,216
223,240 407 90C 13,407 900
105
700
104
019,972 747 198 726,476 651 656 256,333,846 907 882 257,077 62C
FERC FORM NO.(ED. 12-90)Page 327.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
I OF ELECT HIl,;I I Y r-VH VI HI: H::;l~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)
1 Avista Energy Northwestern Energy Idaho Power
2 Avista Energy Bonneville Power Administration Chelan PUD
3 Avista Energy Northwestern Energy Chelan PUD
4 Avista Energy Bonneville Power Administration Puget Sound Energy
5 Avista Energy Northwestern Energy Bonneville Power Administration
6 Avista Energy Northwestern Energy Portland General Electric
7 Avista Energy Bonneville Power Administration Pacificorp
8 Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration LFP
Bonneville Power Administration Bonneville Power Administration Idaho Power Company
Bonneville Power Administration Bonneville Power Admnistration Idaho Power Company SFP
Consolidated Irrigation District Bonneville Power Administration Consolidated Irrigation District LFP
Grant County Public Utility District Grant County Public Utility Dist Grant County Public Utility Dist LFP
PPL Montana Avista Corp ration Northwestern Energy LFP
PPL Montana Northwestern Energy Douglas PUD
PPL Montana Northwestern Energy Pacificorp
PPL Montana Northwestern Energy Portland General Electric
PPL Montana Northwestern Energy Chelan Public Utility District
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 2005/04
(2)0 A Resubmission 04/17/2006
L!r t:Lt:l,; I t1~\-,11 T 'J~ ccount 45t5)(l,;OntlnUed)(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 U) 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)(1)
(g)
(h)(i)
FERC Elc Trf
FERC Elc Trf 115 115
FERC Elc Trf 8,475 475
FERC Elc Trf,
FERC Elc Trf 929 92S
FERC Elc Trf 165 165
FERC Elc Trf 1 C
FERC No.717,181 717,181
FERC Elc Trf 913 913
FERC Elc Trf,966 966
FERC Elc Trf 666 666
FERC No.Larson Substation Round Lk Coulee City 93,739 93,73S
FERC Elc Trf 270 270
FERC Elc Trf 480 480
FERC Elc, Trf 490 14,49C
FERC Elc, Trf 790 79C
FERC Elc, Trf 171 171
212 603,657 603 65/
FERC FORM NO.1 (ED. 12-90)Page 329
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
A vista Corporation (1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
u'f "'I FgR U I ,...,.~ \r ccount 456) ((,;ontlnuea)
(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 G) 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 ($)I Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
190 190
15,958 15,958
193 26,193
821 821
521 521
004 904 004 904
202 202
150 16,150
583 376 89,959
33,172 172
21,000 000
224 224
878 878
12,391 12,391
42,540 42,540
151,774 791,381 110,253 11,053,408
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 2005/04
(2)DA Resubmission 04/17/2006Ut- ,:,YH ~ ,
" ,'- '':'
, ~~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, 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)
PPL Montana Northwestern Energy Grant Public Utility District
PPL Montana Idaho Power Company Grant Public Utility District
PPL Montana Idaho Power Company Chelan Public Utility District
PPL Montana Idaho Power Company Bonneville Power Administration
PPL Montana Pacificorp Northwestern Energy
PPL Montana Northwestern Energy Idaho Power Company
PPL Montana Northwestern Energy Puget Sound Energy
PPL Montana Northwestern Energy Bonneville Power Administration
PPL Montana Idaho Power Company Puget Sound Energy
PPL Montana Northwestern Energy Idaho Power Company SFP
PPL Montana Northwestern Energy Chelan Public Utility District SFP
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 Idaho Power Company Bonneville Power Administration
Idaho Power Company Bonneville Power Administration Idaho Power Company
Idaho Power Company Bonneville Power Administration Portland General Electric
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
I QF ELEGI HI\";I I Y rYH '-' I ,..., ,,
';
ccount 456)(Contlnued)
(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 (j) 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 155 15~
FERC Elc, Trf
FERC Elc, Trf,285 28E
FERC Elc, Trf 284 284
FERC Elc, Trf
FERC Elc, Trf 34,712 34,71~
FERC Elc, Trf 207 201
FERC Elc, Trf,49,349 34S
FERC Elc, Trf,
FERC Elc, Trf,18,987 18,
FERC Elc, Trf,66,151 66,151
FERC Elc, Trf 390 39C
FERC Elc, Trf 225 22:
FERC Elc, Trf,339 33S
FERC Elc, Trf 731 731
FERC Elc, Trf 33,982 98:
FERC Elc, Trf 675 67:
212 603,657 603,65/
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006: 0.1" 1"1 . FQR l!1 Ht::H;:i .(JlccounC456) (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 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)
984 984
966 966
351 351
150 150
950 96,950
19,612 612
138,397 138 397
302 302
821 53,821
168 014 168 014
325 325
032 032
207 207
29,443 29,443
104 085 104 085
025 025
151,774 791,381 110,253 053 408
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This W'ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
OF ELSC-I til~11 Y " '....J~ccount 450)(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)
Idaho Power Company Northwestern Energy Idaho Power Company
Idaho Power Company Tacoma City Light Idaho Power Company
Idaho Power Company Chelan Public Utility District Idaho Power Company
Idaho Power Company Bonneville Power Administration Idaho Power company SFP
Idaho Power Company Grant County PUD Idaho Power Company SFP
Idaho Power Company Portland General Electric Idaho Power Company SFP
Idaho Power Company Portland Sound Energy Idaho Power Company SFP
8 Idaho Power Company Chelan Public Utility District Idaho Power Company SFP
Idaho Power Company Northwestern Energy Idaho Power company SFP
Northwestern Energy Northwestern Energy Bonneville Power Administration
Northwestern Energy Northwestern Energy Puget Sound Energy
Northwestern Energy Northwestern Energy Chelan Public utility Distric
Northwestern Energy Northwestern Energy Portland General Electric
Northwestern Energy Northwestern Energy Grant County PUD
Northwestern Energy Northwestern Energy Pacificorp
Northwestern Energy Northwestern Energy Idaho Power Company SFP
Pacificorp Northwestern Energy Pacificorp
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This
W'ort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
L!!'" I::!-I::L; I HI 1,j11 Y rYH l! I HI::H
::;
J~ccount 456)(Contlnued)(Including transactions reffered to as 'wheeling
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)(1)
(g)
(h)(i)
FERC Elc, Trf 400 40C
FERC Elc, Trf 400 40C
FERC Elc, Trf 767 5,76
FERC Elc, Trf 231 327 231
FERC Elc, Trf 359 35~
FERC Elc, Trf 759 75~
FERC Elc, Trf.3,400 3,40C
FERC Elc, Trf.637
FERC Elc, Trf 000 00C
FERC Elc, Trf,073 07~
FERC Elc, Trf
FERC Elc, Trf 235 23E
FERC Elc, Trf 245 24E
FERC Elc, Trf
FERC Elc, Trf 100 10C
FERC Elc, Trf
FERC Elc, Trf 390 12,39C
212 603 657 603,65/
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2005/04(2)DA Resubmission 04/17/2006
t-gR '-! I H~t1;:s ,(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 (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 G) 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)
555 555
555 555
549 17,549
748,728 748 728
028 028
225 225
193 193
30,894 30,894
932 932
724 724
282 282
982 982
024 024
121 121
418 418
400 29,400
49,200 49,200
151,774 791,381 110,253 053,408
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
F:OR U
'y
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)
Pacificorp Pacificorp Montana Power Company
Pacificorp Pacificorp Bonneville Power Administration
Pacificorp Pacificorp Bonneville Power Administration SFP
PacifiCorp PacifiCorp PacifiCorp LFP
5 Powerex Northwestern Energy Bonneville Power Administration
Powerex Northwestern Energy Puget Sound Energy
Powerex Idaho Power Company Bonneville Power Administration
Powerex Bonneville Power Administration Idaho Power Company SFP
Powerex Bonneville Power Administration Idaho Power Company
Puget Sound Energy Northwestern Energy Idaho Power Company
Puget Sound Energy Northwestern Energy Puget Sound Energy
Puget Sound Energy Idaho Power Company Puget Sound Energy
Puget Sound Energy Northwestern Energy Puget Sound Energy SFP
Puget Sound Energy Northwestern Energy Chelan Public utility District SFP
Portland General Electric Northwestern Energy Portland General Electric
Portland General Electric Northwestern Energy Bonneville Power Administration
Portland General Electric Northwestern Energy Chelan Public Utility District
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
~!""
t-YH '-':
. . ,~,
~P:' ccount 45o)l\.,;ontlnUed)(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)(1)
(g)
(h)(I)
FERC Elc, Trf 334 334
FERC Elc, Trf,136 13E
FERC Elc, Trf,
FERC No. 182 Lolo-Walla Walla Dry Gulch 115/60 150 15C
FERC Elc, Trf 777 77f
FERC Elc, Trf 300 30C
FERC Elc, Trf,533 532
FERC Elc Trf,
FERC elc, Trf 209 20S
FERC Elc, Trf 024 024
FERC Elc, Trf 19,384 19,384
FERC Elc, Trf 512 51~
FERC Elc, Trf 16,374 16,374
FERC Elc, Trf 39,120 39,12C
FERC Elc, Trf 642 64~
FERC Elc, Trf 697
FERC Elc, Trf 636 63E
212 603,657 603,
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
~~~~ I HIyll Y FQR l.! ccount45SnContmued)(Including transactions reffered to as 'wheeling
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 G) 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 ($)I LIne
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
235 235
500 500
460 6,460
247 752 247 752
879 879
126 126
132 132
690 690
422 67,422
282 282
095 095
612 612
54,527 527
130,273 130,273
248 15,248
164 20,164
108 108
151,774 791,381 110,253 11,053 408
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 2005/04
(2)0 A Resubmission 04/17/2006
OF "'I T t:"I,JH V I t;lt:H~J~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)
Portland General Electric Northwestern Energy Bonneville Power Administration SFP
Portland General Electric Northwestern Energy Chelan Public Utility SFP
Portland General Electric Northwestern Energy Portland General Electric SFP
Morgan Stanley Capital Group Bonneville Power Administration Idaho Power Company
Morgan Stanley Capital Group Grant County PUD Idaho Power Company
Morgan Stanley Capital Group Chelan Public Utility District Idaho Power Company
Sierra Pacific Power Co.Bonneville Power Adminstration Idaho Power Company
Sierra Pacific Power Co.Northwestern Energy Idaho Power Company
Sierra Pacific Power co.Chelan Public Utility District Idaho Power Company
Sierra Pacific Power Co.Northwestern Energy Pacificorp
Sierra Pacific Power Co.Northwestern Energy Idaho Power Company SFP
Xcel Energy Services Northwestern Energy Bonneville Power Administration
Cargill Power Markets Bonneville Power Administration Idaho Power company
J. Aron Bonneville Power Administration Idaho Power Company
J. Aron Pacificorp Idaho Power Company
Seattle City Light Seattle City Light Seattle City Light LFP
City of Spokane City of Spokane Puget Sound Energy LFP
TOTAL
FERC FORM NO.(ED. 12-90)Page 328.
Name of Respondent This 'OO'ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)DA Resubmission 04/17/2006
1=1 .y' F()R U I I lL;..n",v ccount 456)(Contlnued)(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 U) 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 -rvregBWatfffours Megawatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)
(g)
(h)(i)
FERC Elc, Trf 120 12C
FERC Elc, Trf 638 12,63E
FERC Elc, Trf 181 181
FERC Elc, Trf 344 34L
FERC elc, Trf
FERC Elc, Trf 477
FERC Elc, Trf 335 051 335,051
FERC Elc, Trf,25,740 25,74C
FERC Elc, Trf 195 19~
FERC Elc, Trf 700 10,70C
FERC Elc, Trf 10,800 10,80C
FERC Elc, Trf
FERC Elc, Trf 582 58::
FERC Elc, Trf 180 18C
FERC Elc, Trf
FERC No.Main CanallSmmrFalis Bell Substation 236 742 236,74::
FERC No.Sunset Trans. Line Westside Substation 147 325 147,32~
212 603,657 603,65/
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006! u,r- t-YH l! I Ht:H;:S ,(AccounC456) (Continued) (Including transactions reffered to as 'wheeling
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 U) 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 ($)I Line
($)($)($)
(k+l+m)No.
(k)(I)(m)(n)
327 327
33,921 33,921
643 643
044 044
144 144
733 733
783 232 783 232
768 768
622 622
836 836
070 070
252 252
348 348
564 564
156 156
85,650 85,650
127 506 088 159,594
151,774 791 381 110 253 11,053,408
FERC FORM NO.(ED. 12-90)Page 330.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
':-.~ I HI~II Y t;I,JH u ccoum 400)(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)
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
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
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
............. I HI\j11 Y FYR C! ccoun~ontlnued)(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 m 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)(1)
(g)
(h)(i)
FERC No.Westside Substation Little Falls Substa.029 02E
FERC No.Main CanallSmmrFalis Bell Substation 236,742 236 74::
FERC No. 90.Bell Substation E Greenacres Irr 787 78/
FERC No.Colville Substation LoLo-Oxbow 230kv 821 821
212 603 657 603
FERC FORM NO.1 (ED. 12-90)Page 329.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
o.f FI ,- '':'" 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 (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 U) 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)
33,538 33,538
85,650 85,650
29,235 29,235
67,488 21,561 20,789 109 838
151,774 791,381 110,253 11,053,408
FERC FORM NO.1 (ED. 12-90)Page 330.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) n A Resubmission 04/17/2006
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 ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER
No.Name of Company or Public Statistical Magawatt-Ivlagawan-emana j:;nergy Viner Total Cost of!iours !iours Char?eS Char?eS Char?eS Trans~issionAuthority (Footnote Affiliations)Classification Received Delivered
(a)(b)(c)(d)(e)(1)
(g)
1 Bonneville Power Admin LFP 172 808 172 808
Bonneville Power Admin LFP 440,323 5,440 323
Bonneville Power Admin LFP 713,736 713,736
Bonneville Power Admin LFP 253,178 253,178
Bonneville Power Admin 464 464 884 884
Bonneville Power Admin 239 239 868 255
Bonneville Power Admin 231 231 730 557
8 Grant County PUD 752
9 Kootenai Electric Coop LFP 112 112
NorthWestern Energy 63,987 987 298 270 298 270
Northwestern Energy SFP 262 262
Portland General Elec LFP 642 588 642,588
Portland General Elec 502 502 701 248 949
Puget Sound Energy 839 839 010 23,034
Seattle City Light 000 000 300 300
Snohornish PUD 122 122 129 886 129,886
TOTAL 136 50~136,502 314 708 497 979 990 846 677
FERC FORM NO. 1/3-Q (REV. 02-04)Page 332
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) DA Resubmission 04/17/2006
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 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'I EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER
No.Name of Company or Public Statistical Magawatt-IvlagawaTI-l,J.emana ,!::nergy ~Other Total Cost of
!iouTs !iours Char?eS Char?eS Char?eS Trans
OOission
Authority (Footnote Affiliations)Classification Received Delivered
(a)(b)(c)(d)(e)(1)
(g)
Tacoma Power 13,118 118 783 783
2 TOTAL 136,502 136 502 314 708 497 979 990 846,677
TOTAL 136 502 136,502 314 708 497,979 990 846 677
FERC FORM NO. 1/3-(REV. 02-04)Page 332.
Name of Respondent This ~ort Is:Date of ReRort Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2005/04(2)0 A Resubmlssion 04/17/2006
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Line Descri
fion
Amount
No.(b)
Industry Association Dues 475,604
Nuclear Power Research Expenses
Other Experimental and General Research Expenses
Pub & Dist Info to Stkhldrs...expn servicing outstanding Securities 188,170
Oth Expn :;:.=5,000 show purpose, recipient, amount. Group if 0::: $5,000
Community Relations 404 757
Educational - Informational 16,401
Other Miscellaneous General Expenses 137 613
Directors Fees and Expenses
TOTAL 933 810
FERC FORM NO.1 (ED. 12-94)Page 335
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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. If
composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A. Summary of Depreciation and Amortization Charges
Depreciation Amortization of
Line ~reciation 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 (Acc 405)
(a)(b)(c)(d)(e)(f)
1 Intangible Plant 501,458 501,458
2 Steam Production Plant 543 625 543,625
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional 643,515 643 515
5 Hydraulic Production Plant-Pumped Storage
6 Other Production Plant 9,417 668 2,450,031 11,867 699
7 Transmission Plant 8,460,229 8,460 229
8 Distribution Plant 721 396 16,721 396
9 General Plant 855 638 855 638
Common Plant-Electric 949,681 334 465 284,146
TOTAL 591 752 835 923 2,450 031 877 706
B. Basis for Amortization Charges
1. Amortization of Limited Term Electric Plant account 404 includes:
(a) $325,457 amortization of Noxon and Cabinet Relicense over 45 years.
(b) $12 316 amortization of Nez Perce Forest Service Use Permits over 30 years.
(c) $12,203 amortization of contribution for construction of Sand creek Substation.
(d) $9 625 amortization of Misc. Intangible Electric Plant pursuant to FERC order dated 6/16/1986 Docket #EC86-17-000 relating to Company
contribution to the construction of the Sand Dunes - Taunton 115kv Transmission line in Grant County, WA in 1986.
(e) 111 589 amortization of software.
(1) $34 183 amortization of Leasehold Improvements Transportation/Power Operated Equipment.
(g) $745 359 allocated portion of amortization Leasehold Improvements from common plant.
(h) $1 600,108 allocated portion of amortization of software from common plant.
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. A 9% Sinking Fund is in affect for our Hydro Plant Accounts that are broken out in Section C.
5. Cost of Removal is included in Calculating the "Remaining Life" in Section C, Column g.
FERC FORM NO.1 (REV. 12-03)Page 336
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2) 0 A Resubmission 04/17/2006
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreCiable I::SUmalea I\let Appllea Mortality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(In Th
?~\
sandS)
7~f
(Pe
rJ\
ent)(pe
r~\
ent)yge Life
la\(0\
STEAM PLANT
Colstrip No.
311 50,432 35.12.
312 74,021 35.13.43
314 568 34.16.
315 380 35.14.
316 698 34.13.
Subtotal 159 099
Colstrip No.
311 561 33.13.
312 842 34.15.
314 14,498 31.17.
315 720 34.16.
316 072 32.15.
Subtotal 119,693
Kettle Falls
310 148 35.
311 538 33.12.
312 39,891 33.15.
314 13,134 33.13.
315 262 34.13.
316 397 33.15.
Subtotal 90,370
HYDRO PLANT
Cabinet Gorge
330 7,482 100.93.
331 886 75.44.
332 030 100.75.
333 007 60.52.44
334 180 45.56.20.
335 2,405 45.
336 099 75.31.
Subtotal 089
Noxon Rapids
330 974 100.95.
FERC FORM NO.1 (REV. 12-03)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 2005/04
(2)0 A Resubmission 04/17/2006
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclaDle I::SIlmaleO Net Appllea MOrtalilY Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(a)
(In Th
~~)
sandS)
7~f
(pe
rJ)
ent)(pe
r~)
ent)rge 7~f
331 11,496 75.57.
332 674 100.64.80.
333 32,347 60.55.
334 664 45.16.42.
335 629 45.17.
336 225 65.47.
Subtotal 120,009
Post Falls
330 732 100.82.
331 613 65.
332 027 90.86.
333 226 60.
334 849 40.11.
335 214 55.48.
Subtotal 661
Long Lake
330 418 100.70.
331 585 75.110.
332 16,638 95.35.47
333 808 60.28.21.
334 750 45.122.10.
335 388 45.27.23.49
Subtotal 30,587
Little Falls
330 217 100.81.
331 903 75.13.
332 007 95.57.
333 964 60.
334 662 40.18.10.
335 137 55.21.
Subtotal 15,890
Upper Falls
330 100.60.
331 492 75.
332 790 95.14.77.
FERC FORM NO.1 (REV. 12-03)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 2005/04
(2)OA Resubmission 04/17/2006
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclaole t:stlmatea Net Appllea Mortality Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
fa)
(In Th
~~\
sands)7~f
(pe
rJ)
ent)(pe
r~\
ent)r~e 7~f
333 090 60.201.13.
334 776 45.27.
335 107 35.29.
Subtotal 319
Nine Mile
330 100.56.
331 927 75.12.59.
332 11,841 95.12.74.
333 465 60.18.58.
334 658 45.24.34.
335 282 55.42.
336 625 65.63.
Subtotal 809
Monroe Street
331 189 65.31.65.
332 045 75.34.75.
333 018 60.32.61.
334 649 45.31.46.
335 45.35.46.
336 65.13.65.
Subtotal 28,975
OTHER PRODUCTION
Northeast Turbine
341 257 29.0.46
342 589 29.10.
343 090 29.
344 595 29.
345 336 16.
346 241 29.
Subtotal 108
Rathdrum
341 610
342 850
343 658
344 24,588
FERC FORM NO.1 (REV. 12-03)Page 337.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclaole I::SUmalea l'jeI f\ppJlea IVlof1allty Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(In Th
?~)
sandS)
~~f
(pe
rg)
ent)(pe
r~)
ent)rge Life
(a)(a)
345 042
Subtotal 748
Kettle Falls CT
342
343 071
344
345
Subtotal 169
Boulder Park
341 725
342 116
343
344 30,082
345 262
346
Subtotal 31,236
Coyote Springs 2
341 9,470
342 16,153
344 756
345 540
346 846
Subtotal 134 765
TRANSMISSION PLANT
350 932
352 974 50.37.
353 143 764 50.25.33.
354 069 75.1.40 50.48
355 94,050 45.33.26.
356 70,442 55.36.
357 561 60.32.
358 318 60.32.
359 827 75.54.
Subtotal 350 937
FERC FORM NO.(REV. 12-03)Page 337.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreclaDle t:SIlmaleo l'Jel p\pplleo Ivlof1all1Y Average
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(In Th
(~)
sandS)tgr (pe
(g)
ent)(pe
(;)
ent)rge
Life
(a)(0\
DISTRIBUTION PLANT
361 10,268 50.10.30.
362 73,759 40.R1.27.47
364 165 034 45.31.
365 110 224 50.20.34.
366 076 60.10.1.88 49.
367 090 40.17.34.
368 128 124 40.10.23.
369 321 48.10.30.
370 207 35.10.23.
373 852 25.10.
373.4 Hi Press Sodium 684 20.10.12.
Subtotal 771 639
GENERAL PLANT
390.10 Struc & Improve 973 50.LO.18.
391.1 Comp Hardware 145 20.S1.
393 100 40.2.41 14.
394 766 20.10.
395 997 28.L 1 10.
397 23,952 12.
398 25.
Subtotal 935
MISC POWER
392 013
396 078
Subtotal 091
TOTAL COMPANY 070 129
FERC FORM NO.1 (REV. 12-03)Page 337.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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 . D~terred
No.(Furnish name of regulatory commission or body the Regulatory Expense for In Account
Commission Current Year 182.3 adocket or case number and a description of the case)Utility (b) + (c)Beginning 0 Year
(a)(b)(c)(d)(e)
1 FEDERAL ENERGY REGULATORY COMMISSION
Charges include annual fee and license fees
3 the Spokane River Project, and the Cabinet
4 Gorge Project and Noxon Rapids Project.380 227 35,140 415,367
6 WASHINGTON UTILITIES & TRANSPORTATION
7 Includes annual fee and various other electric
8 dockets.620 100 446 814 066,914
Includes annual fee and various other natural 284 187 178 634 462 821
gas dockets.
IDAHO PUBLIC UTILITIES COMMISSION
Includes annual fee and various other Electric
dockets 470,949 120,083 591 032
Includes annual fee and various other natural
gas dockets.152 938 006 192 944
OREGON PUBLIC UTILITIES COMMISSION
Includes annual fee and various other natural
gas dockets 266 609 138 327 404 936
CALIFORNIA PUBLIC UTILITIES COMMISSION
Includes annual fees and various other natural
gas dockets. Operations were sold in 4/2005.544 548 30,092
Not directly assigned electric 398,394 398 394
Not directly assigned natural gas 150,027 150 027
TOTAL 179,554 532 973 712 527
FERC FORM NO.1 (ED. 12-96)Page 350
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
REG JLATORY COMMISSION EXPENSES (Continued)
3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
5. Minor items (less than $25 000) may be grouped.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRENTLY CHARGED TO Deferred to Contra Amount Deferred in Line
Department f\c~~~m AmounT Account 182.Account Account 182.No.End of Year
(f)
(g)
(h)(i)(k)(I)
Electric 928 2,415 367
Electric 928 066 914
Gas 928 462 821
Electric 928 591,032
Gas 928 192,944
Gas 928 404 936
Gas 928 092
Electric 928 398,394
Gas 928 150,027
712,527
FERC FORM NO.1 (ED. 12-96)Page 351
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)(2) OA Resubmission 04/17/2006
DISTRIBUTION OF SALARIES AND WAGES
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.
(a)
Direct Payroll
Distribution
(b)
TotalLine
No.
Classification
Electric
Operation
Production
Transmission
Distribution
6 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-Nat. 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)
832 997
778,128
728,442
587,980
412,907
325,410
627 942
36,293 806
263,407
385,644
104 199
587 980
412 907
325,410
14,627,942
42,707 489
123,850
104 941
108,553
157,067
622 905
691 558
FERC FORM NO.1 (ED. 12-88)Page 354
Name of Respondent This ~ort Is:Date of Report .YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2005/04(2)OA Resubmission 04/17/2006
DISTRIBUTION OF SALARIES AND WAGE S (Continued)
Line Classification Direct Payroll AIIQcation or TotalDistributionPayroll charged forNo.Clearin~ Accounts(a)(b)(d)
Total Operation and Maintenance
Production-Manufactured Gas (Enter Total of lines 28 and 40)
Production-Natural Gas (Including Expl. and Dev.) (Total lines 29,
Other Gas Supply (Enter Total of lines 30 and 42)553 035
Storage, LNG Terminaling and Processing (Total of lines 31 thru 207
Transmission (Lines 32 and 44)426 130
Distribution (Lines 33 and 45)325,451
Customer Accounts (Line 34)104 941
Customer Service and Informational (Line 35)108 553
Sales (Line 36)157 067
Administrative and General (Lines 37 and 46)622,905
TOTAL Operation and Maint. (Total of lines 49 thru 58)15,319,289 087 975 18,407 264
Other Utility Departments
Operation and Maintenance
TOTAL All Utility Dept. (Total of lines 25, 59, and 61)58,026 778 751 649 778,427
Utility Plant
Construction (By Utility Departments)
Electric Plant 073,079 000 210 25,073 289
Gas Plant 5,466,868 719 824 186,692
Other (provide details in footnote):
TOTAL Construction (Total of lines 65 thru 67)539,947 720 034 259,981
Plant Removal (By Utility Departments)
Electric Plant 744 511 147 325 891 836
Gas Plant 105,918 959 126 877
Other (provide details in footnote):
TOTAL Plant Removal (Total of lines 70 thru 72)850 429 168,284 018,713
Other Accounts (Specify, provide details in footnote):
Stores Expense (163)390 939 390 939
Regulatory Assets (182)85,810 810
Preliminary Survey and Investigation (183)100,867 100,867
Small Tools Expense (184)742,390 742 390
Miscellaneous Deferred Debits (186)627 172 627 172
Non-operating expenses (417)906,004 . 906 004
Exp. of Certain Civic, Political and Related Activities (426)211,467 211,467
Employee Incentive Plan (232)549,262 549 262
DSM and Payroll accrual (accrued vacation) (242)13,663,861 957 376 706,485
TOTAL Other Accounts 277 772 19,639 967 637 805
TOTAL SALARIES AND WAGES 127,694 926 127 694 926
FERC FORM NO.(ED. 12-88)Page 355
Name of Respondent
Avista Corporation
This Report Is:
(1) IX! An Original(2) D A Resubmlssion
Date of Report
(Mo, Da, Yr)
04/17/2006
COMMON UTILITY PLANT AND EXPENSES
Year/Period of Report
End of 2005104
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
399
DESCRIPTION
Intangible
Land and Land Rights
Structures and Improvements
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Power Operated Equipment
Communications Equ~pment
Miscellaneous Equipment
Asset Retirement Cost
Total Common Plant
Const. work in Progress
Total Utility Plant
Acc . Prov. for Dep. & Amort.
Net Utility Plant
504,269
063,259
40,574,147
17,978,139
673,382
949,070
802,144
767,424
384,046
13,245,560
623,380
351,680
-----------
$ 90,916,500
$ 5,218,550
------------
$ 96,135,050
$ 26,695,948
------------
$ 69,439,102
------------
Common Expenses allocated to Electric and Gas Departments:
ElectricAcct No.
901
902
903
903.90-
904
905
907
908
909
910
911
912
913
Total
Cust Acct/Collect Supervisison
Meter Reading Expenses
Cust rec & collectn expenses
AIR rnisc fees
Uncollectible accounts
Misc cust acct expenses
Cust svce & ~nfo exp superv~sion
Cust assistance expenses
Info & instruct advert expenses
Misc cust serv & info expenses
Sales expense-supervision
Demo and selling expenses
Advertising expenses
$ 1,267,166
726,102
10,227,689
495,118
752,238
977,008
930,571
31,027
171,853
665,337
218,580
FERC FORM NO.1 (ED. 12-87)Page 356
673,887
338,050
596,327
043,970
461,072
518,204
582,191
18,815
106,777
412,420
136,922
593,279
388,052
631,362
451,148
291,166
458,804
348,380
12,212
65,076
252,917
81,658
Gas
# of cust & yr end
# of cust & yr end
# of cust & yr end
net direct plant
# 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
# of cust & yr end
Name of Respondent
Avista Corporation
This Report Is:
(1) !XI An Original(2) D A Resubmission
COMMON UTILITY PLANT AND EXPENSES
Date of Report
(Mo, Da, Yr)
04/17/2006
Year/Period of Report
End of 2005104
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.
916
920
921
922
923
924
925
926
927
928
929
930.
930.
931
935
403
404
Misc sales expenses
Admin & gen salaries
Office supplies & expenses
Admin expenses tranf -credi t
Outside services employed
Property Insurance
Injuries and damages
Employee pensions&benefi ts
Franchise requirement
Regulatory commlssion expenses
Duplicate charges-credit
General advertising expenses
Misc General expenses
Rents
Maint of general plant
Depreciation
Amort of LTD term plant
123,411
23,221,232
259,728
12,782,992
113,273
099,420
33,111,982
552,577
(24,897 )
882,878
436,852
094,682
992,845
245,327
77,176
16,810,160
791,558
216,356
826,679
754,513
23,931,450
398,394
(17,248)
833,932
464,363
714,498
949,681
334,465
46,235
411,072
468,170
566,636
286,594
L 344, 907
180,532
154,183
(7,649)
048,946
972,489
380,184
043,164
910,862
# 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 Commissions in 1993
FERC FORM NO.1 (ED. 12-87)Page 356.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) 0 A Resubmission 04/17/2006
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.
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.
Amount Purchased for the Year Amount Sold for the Year
Usage - Related Billing Determinant Usage - Related Billing Determinant
Unit of Unit of
Line Type of Ancillary Service Number of Units Measure Dollars Number of Units Measure Dollars
No.(a)(b)(c)(d)(e)(1)
(g)
1 Scheduling, System Control and Dispatch
2 Reactive Supply and Voltage
3 Regulation and Frequency Response 330 549
4 Energy Imbalance 234 206 331 639
5 Operating Reserve - Spinning 27,744 266 354
6 Operating Reserve - Supplement 249 1,495 263,102 1,430 126
7 Other 1,416 142 660 308 1,416 142 660,308
8 Total (Lines 1 thru 7)1,416,391 12,661 803 967 524 721 976
FERC FORM NO.(New 04)Page 398
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) OA Resubmission 04/17/2006
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 G) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for
the definition of each statistical classification.
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2005104
NAME OF SYSTEM:
Monthly Peak
MW - Total
Line
No.Month
Day of Hour of
Monthly MonthlyPeak Peak
(d)
800
800
900
(a)
1 January
2 February
3 March
(b)
800
1000
1600
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)
563 335 118 316 125
1,409 300 124 316 100
269 235 124 316
241 870 366 948 225
246 230 124 386
123 179 124 386 125
367 289 124 386 216 388
736 698 372 158 325 513
1,495 269 127 316 357 265
1,473 273 126 316 182
207 216 133 316 207
175 758 386 948 539 494
239 211 132 316 105
466 276 124 316 126
660 311 146 316
365 798 402 948 271
517 124 526 002 920 503
4 Total for Quarter 1
5 April
6 May
7 June
L-&1~U1J.";ili~v:
, mE.~;B~0~'li~i~~~i08 Total for Quarter 2
9 July
10 August
11 September
12 Total for Quarter 3
1700
1700
1700
13 October
14 November
~~Kti~
':~
:'Nmi!!1,
15 December
16 TotaiforQuarter4
900
1800
1900
~,m~1'!!12~t1\M
17 Total for Year to
DatelYear 19,
FERC FORM NO. 1/3-Q (NEW. 07-04)Page 400
Name of Respondent
Avista Corporation
This l3!;port Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) OA Resubmission 04/17/2006
ELECTRIC ENERGY ACCOU T
YearlPeriod of Report
End of 2005104
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)
10 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,
and 19)
FERC FORM NO.1 (ED. 12-90)
MegaWatt Hours
(b)
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)
MegaWatt Hours
(b)
542 674
144 503
10,498
620,139
317 814
Name of Respondent
Avista Corporation
This ~ort Is:(1) l2S..JAn Original
(2) OA 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)
04/17/2006
Year/Period of Report
End of 2005104
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 043,058 158 473 563 800
30 February 043 133 296 116 409 800
31 March 128,057 375,198 269 900
32 April 130,077 426,841 246 800
33 May 294 169 603 771 123 1000
34 June 256 105 562 044 367 1600
35 July 149 520 384 144 495 1700
36 August 066 024 290 547 1,473 1700
37 September 933,731 254 921 207 1700
38 October 978,096 257,107 239 900
39 November 090,954 281 051 466 1800
40 December 204 890 254 290 660 1900
TOTAL 13,317,814 144 503
FERC FORM NO.1 (ED. 12-90)Page 401b
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2005/04(2) OA Resubmission 04/17/2006 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 internal combustion plants of 10,000 Kw or more, and nuclear plants.3. Indicate by a footnote any plant leased or operated
as a joint facility.4. If net peak demand for 60 minutes is not available, give data which is available, specifying period.5. If any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant.6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct.7. Quantities of fuel burned (Line 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 furnish only the composite heat rate for all fuels burned.
Line Item Plant Plant
No.Name: ~I-Name:Spokane N.E.
(a)(c)
Kind of Plant (Internal Comb, Gas Turb, Nuclear Gas Turbine Gas Turbine
2 Type of Constr (Conventional, Outdoor, Boiler, etc)Not Applicable Not Applicable
3 Year Originally Constructed 2003 1978
4 Year Last Unit was Installed 2003 1978
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)287.61.
6 Net Peak Demand on Plant - MW (60 minutes)304
7 Plant Hours Connected to Load 6191
8 Net Continuous Plant Capability (Megawatts)275
When Not Limited by Condenser Water 275
When Limited by Condenser Water 244
Average Number of Employees
Net Generation, Exclusive of Plant Use - KWh 1527857000 181000
Cost of Plant: Land and Land Rights 111141
Structures and Improvements 11670958 256733
Equipment Costs 153504391 12295394
Asset Retirement Costs
Total Cost 165175349 12663268
Cost per KW of Installed Capacity (line 17/5) Including 575.5239 204.9072
Production Expenses: Oper, Supv, & Engr 732049 37455
Fuel 68903447 12212
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses 975072 9278
Misc Steam (or Nuclear) Power Expenses 26977 4923
Rents 73424
Allowances
Maintenance Supervision and Engineering 59289 8252
Maintenance of Structures 1066533
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant 1285753 66307
Maintenance of Misc Steam (or Nuclear) Plant 123490 16124
Total Production Expenses 72179501 1221084
Expenses per Net KWh 0472 7463
Fuel: Kind (Coal, Gas, Oil , or Nuclear)Gas Gas
Unit (Coal-tons/Oil-barreI/Gas-mcf/N uclea r - indicate)MCF MCF
Quantity (Units) of Fuel Burned 10728536 1748
Avg Heat Cont - Fuel Burned (btulindicate if nuclear)1020000 1020000
Avg Cost of Fuellunit, as Delvd f.b. during year 422 000 000 987 000 000
Average Cost of Fuel per Unit Burned 6.422 000 000 987 000 000
Average Cost of Fuel Burned per Million BTU 297 000 000 850 000 000
Average Cost of Fuel Burned per KWh Net Gen 045 000 000 068 000 000
Average BTU per KWh Net Generation 7162.000 000 000 9850.000 000 000
FERC FORM NO.1 (REV. 12-03)Page 402
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2005/04(2) OA Resubmission 04/17/2006 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 ~Ii!!~~;~~0~i~~z~~~~~~;~1t~1 Line
Name: Kettle Falls Name:Name:No.
(d)
Steam Steam Gas Turbine
Conventional Conventional Not Applicable
1983 1984 1995
1983 1985 1995
50.233.166.
221 173
8300 8755
222 176
222
222
210
338170000 1770709000 6581000
941300 1299298 621682
24513824 99988600 3186951
65689033 179752991 55812360
1114206
92258363 281040889 59620993
1819.6916 1204.1169 358.0840
139418 103458 17125
10048225 13068384 711402
554035 1165771
736262 61531 109950
358034 1312422 153067
856 13621 3507761
94782 324441 6665
68471 405900 5632
958237 2611525
421349 17631 21013
153085 354983 78777
13532754 19404405 4611392
0400 0110 7007
Wood Gas Coal Oil Gas
TONS MCF TONS Bbl MCF
488805 4623 1132294 2220 86281
8500000 1020000 16961500 140000 1020000
18.405 381 000 11.390 77.487 000 245 000 000
18.405 381 000 11.390 77.487 000 245 000 000
170 236 000 670 13.080 000 084 000 000
027 083 000 007 000 000 108 000 000
12288.000 12288.000 000 10851.000 10851.000 000 13373.000 000 000
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)2005/04(2) 0 A Resubmission 04/17/2006 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 burned 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 furnish only the composite heat rate for all fuels burned.
Line Item Plant Plant
No.Name: Boulder Park Name:
(a)(b)(c)
1 Kind of Plant (Internal Comb, Gas Turb, Nuclear Internal Comb
2 Type of Constr (Conventional, Outdoor, Boiler, etc)Conventional
3 Year Originally Constructed 2002
4 Year Last Unit was Installed 2002
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)24.
6 Net Peak Demand on Plant - MW (60 minutes)
7 Plant Hours Connected to Load 1188
8 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 15849000
Cost of Plant: Land and Land Rights 144733
Structures and Improvements 724602
Equipment Costs 30532259
Asset Retirement Costs
Total Cost 31401594
Cost per KW of Installed Capacity (line 17/5) Including 1276.4876 0000
Production Expenses: Oper, Supv, & Engr 35589
Fuel 1009484
Coolants and Water (Nuclear Plants Only)
Steam Expenses
Steam From Other Sources
Steam Transferred (Cr)
Electric Expenses 87751
Misc Steam (or Nuclear) Power Expenses 14380
Rents
Allowances
Maintenance Supervision and Engineering 19657
Maintenance of Structures 135
Maintenance of Boiler (or reactor) Plant
Maintenance of Electric Plant 119273
Maintenance of Misc Steam (or Nuclear) Plant 43606
Total Production Expenses 1329875
Expenses per Net KWh 0839 0000
Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas
Unit (Coal-tons/Oil-barreI/Gas-mcf/Nuclear-indicate)MCF
Quantity (Units) of Fuel Burned 151762
Avg Heat Cant - Fuel Burned (btu/indicate if nuclear)1020000
Avg Cost of Fuel/unit, as Delvd f.b. during year 652 000 000 000 000 000
Average Cost of Fuel per Unit Burned 652 000 000 000 000 000
Average Cost of Fuel Burned per Million BTU 521 000 000 000 000 000
Average Cost of Fuel Burned per KWh Net Gen 064 000 000 000 000 000
Average BTU per KWh Net Generation 9767.000 000 000 000 000 000
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)2005/04(2)0 A Resubmission 04/17/2006 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, intemal 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: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.(REV. 12-03)Page 403.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2005/04(2)0 A Resubmission 04/17/2006 End of
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.
FERC Licensed Project NO~ FERC Licensed Project NO.Line Item
No.Plant Name: Monroe Street Plant Name: Upper Falls
(a)
" '
1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River
Plant Construction type (Conventional or Outdoor)Conventional Conventional
Year Originally Constructed 1890 1922
Year Last Unit was Installed 1992 1922
Total installed cap (Gen name plate Rating in MW)14.10.
Net Peak Demand on Plant-Megawatts (60 minutes)
Plant Hours Connect to Load 609 669
Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
(b) Under the Most Adverse Oper Conditions
Average Number of Employees
Net Generation, Exclusive of Plant Use - Kwh 101 520 000 315,000
Cost of Plant
Land and Land Rights 081 854
Structures and Improvements 187 750 491 800
Reservoirs, Dams, and Waterways 045 079 109,532
Equipment Costs 720 967 972,999
Roads, Railroads, and Bridges 448
Asset Retirement Costs
TOTAL cost (Total of 14 thru 19)004 244 10,656,185
Cost per KW of Installed Capacity (line 20 959.7462 065.6185
Production Expenses
Operation Supervision and Engineering 707 857
Water for Power
Hydraulic Expenses 769 168
Electric Expenses 350,449 341 ,452
Misc Hydraulic Power Generation Expenses 013 46,318
Rents 345
Maintenance Supervision and Engineering 979
Maintenance of Structures 145 226,332
Maintenance of Reservoirs, Dams, and Waterways 689 641
Maintenance of Electric Plant 738 894
Maintenance of Misc Hydraulic Plant 571 047
Total Production Expenses (total 23 thru 33)513,405 758 788
Expenses per net KWh 0051 0106
FERC FORM NO.1 (REV. 12-03)Page 406
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report
(1) ~ An Original (Mo, Da, Yr)(2) 0 A Resubmission 04/17/2006
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.
r=cWo'~c"""FER Icense roJect o. ~~.q~~~t~Plant Name: Cabinet Gorge
FERC Licensed Project No.
Plant Name: Noxon Rapids
FERC Licensed Project No.
Plant Name: Long Lake
Line
No.
Storage
Outdoor
1952
1953
265.
265
760
Storage
Outdoor
1959
1977
466.
542
777
Storage
Conventional
1915
1924
70.
908
013,865
888 282
335 785
39,638,961
1 ,098,564
975,457
309.3413
34,418 747
511 104
673 879
533,357
225,369
125 362,456
268.9027
597 959
584 800
16,638,010
987 255
808 024
454.4003
78,452
16,332
833,171
131 438
736
122
133,839
121 959
406,825
134,823
871 697
0019
135 509
61,525
799,923
78,968
123 300
73,305
59,234
683,087
174 242
189,093
0014
177
141
497,024
591
319
479
58,131
18,126
287,221
821
001 030
0022
FERC FORM NO.(REV. 12-03)Page 407
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2005/04(2) 0 A Resubmission 04/17/2006 End of
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.
FERC Licensed Project NO~ FERC Licensed Project No.Line Item
No.Plant Name: Nine Mile Falls Plant Name: Post Falls
(a)(b)
1 Kind of Plant (Run-of-River or Storage)Run-of-River Storage
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Constructed 1908 1906
4 Year Last Unit was Installed 1994 1980
5 Total installed cap (Gen name plate Rating in MW)26.14.
6 Net Peak Demand on Plant-Megawatts (60 minutes)
7 Plant Hours Connect to Load 759 760
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
(b) Under the Most Adverse Oper Conditions
Average Number of Employees
Net Generation, Exclusive of Plant Use - Kwh 107 103,000 653 000
Cost of Plant
Land and Land Rights 429 076,554
Structures and Improvements 932 375 612 907
Reservoirs, Dams, and Waterways 11,840,543 044 594
Equipment Costs 12,406,026 291,475
Roads, Railroads, and Bridges 625,181
Asset Retirement Costs
TOTAL cost (Total of 14 thru 19)837 554 025,530
Cost per KW of Installed Capacity (line 20 092.3316 880.1034
Production Expenses
Operation Supervision and Engineering 67,624 673
Water for Power
Hydraulic Expenses
Electric Expenses 414 027 427 906
Misc Hydraulic Power Generation Expenses 43,865 152
Rents
Maintenance Supervision and Engineering 817 013
Maintenance of Structures 19,536 872
Maintenance of Reservoirs, Dams, and Waterways 040 42,251
Maintenance of Electric Plant 200 028 149,280
Maintenance of Misc Hydraulic Plant 848
Total Production Expenses (total 23 thru 33)850,968 738,995
Expenses per net KWh 0079 0085
FERC FORM NO.(REV. 12-03)Page 406.
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) OA Resubmission 04/17/2006
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses.
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
FERC Licensed Project No.
Plant Name: Little Falls
FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
Line
No.
(e)
Run-of-River
Conventional
1910
1911
32.
289
325 371
903 811
023 887
799,703
052 772
501.6491 0000 0000
31,223
107
395 491
170
619 207
176
39,558
714
98,347
186
285 179
0067 0000 0000
FERC FORM NO.1 (REV. 12-03)Page 407.
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)2005/04(2) 0 A Resubmission 04/17/2006 End of
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 Item FERC Licensed Project No.FERC Licensed Project No.
No.Plant Name: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
Total installed cap (Gen name plate Rating in MW)
6 Net Peak Demand on Plant-Megawatts (60 minutes)
Plant Hours Connect to Load
8 Net Plant Capability (in megawatts)
(a) Under Most Favorable Oper Conditions
(b) Under the Most Adverse Oper Conditions
Average Number of Employees
Net Generation, Exclusive of Plant Use - Kwh
Cost of Plant
Land and Land Rights
Structures and Improvements
Reservoirs, Dams, and Waterways
Equipment Costs
Roads, Railroads, and Bridges
Asset Retirement Costs
TOTAL cost (Total of 14 thru 19)
Cost per KW of Installed Capacity (line 20 15)0000 0000
Production Expenses
Operation Supervision and Engineering
Water for Power
Hydraulic Expenses
Electric Expenses
Misc Hydraulic Power Generation Expenses
Rents
Maintenance Supervision and Engineering
Maintenance of Structures
Maintenance of Reservoirs, Dams, and Waterways
Maintenance of Electric Plant
Maintenance of Misc Hydraulic Plant
Total Production Expenses (total 23 thru 33)
Expenses per net KWh 0000 0000
FERC FORM NO.1 (REV. 12-03)Page 406.
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2005/04
This ~ort Is: Date of Report(1) ~An Original (Mo, Da, Yr)
(2) 0 A Resubmission 04/17/2006
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses.
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
FERC Licensed Project No.
Plant Name:
Line
No.
(d)(e)
0000 0000 0000
0000 0000 0000
FERC FORM NO.1 (REV. 12-03)Page 407.
Name of Respondent This ooort Is:Date of Report Year/Period of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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~a (ja~acJty ~et I-'ea~Net GenerationName of Plant Orig.Name Plate atin Demand Excluding Cost of Plant
No.Const.(InMW)Plant Use
(a)(b)(c)(60(lljln.(e)(f)
Kettle Falls CT 2002 950 000 169,338
FERC FORM NO.1 (REV. 12-03)Page 410
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)OA Resubmission 04/17/2006
GENERATING PLANT STATISTICS (Small Plants) (Continued)
3. List plants appropriately under subheadings for steam, hydro, nuclear, internal 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 I-'rOductlon I::xpenses Fuel Costs (in cents LineRetire. Costs) Per MW Exc l. Fuel Fuel Maintenance Kind of Fuel (per Million Btu)
(g)
(h)(i)(k)(I)No.
273,519 529 546 016 19,271 Nat Gas 676
FERC FORM NO.1 (REV. 12-03)Page 411
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
TRANSMISSION LINE STATISTICS
1. Report information concerning transmission lines, cost of lir:'es, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121 , Nonutility Property.
5. Indicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction If a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (1) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). In a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
(Indicate w~~'(J LENG;hH role miles)Line IIVI\!Type of hiD teas! of NumberNo.other than u dergroun lines
60 cvcle 3 phase)Supporting report circuit miles)
From Operating Designed : un ~lfl,JctUre :::j.l~uqures CircuitsStructureof Line of Al')otherDesip;ated Line(a)(b)(c)(d)(e)
(g)
(h)
1 Group Sum 60.60.1.00
3 Group Sum 115.115.539.
5 Beacon Sub #4 BPA Bell Sub 230.230.Steel Tower
6 Beacon Sub BPA Bell Sub 230.230.H Type
7 Beacon Sub #5 BPA Bell Sub 230.230.H Type
8 Beacon Cabinet Gorge Plant 230.230.Steel Tower 1.00
9 Beacon Cabinet Gorge Plant 230.230.Steel Pole 25.
Beacon Cabinet Gorge Plant 230.230.H Type 52.
Beacon Sub Lolo Sub 230.230.SteelTower 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 43.
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.SteelTower 1.00
BPAlHot Springs #1 Noxon Plant 230.230.Steel Tower
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
Divide Creek Imnaha 230.230.H Type 20.
Colstrip Plant Broadview 500.500.
TOTAL 133.
FERC FORM NO.(ED. 12-87)Page 422
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) An Original (Mo, Da, Yr)End of 2005/04(2) n A Resubmission 04/17/2006
TRANSMISSION LINE 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 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 (1) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. If such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses 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 0) to (I) on the book cost at end of year.
(.;U::; J UF LINE (InClUde In Golumn 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 70,092 206 130
090 62!73,969,899 80,060,528 151,224 795 277 046 941,45!:
1795 McMACSR 1,417,576 1,435,488 289 28S
1272 McMACSR
1272 McMAL 397 933 428,256
1795 McMACSR
1590 ACSS
1795 McMACSR 324 39,003,949 328 276 681 681
1795 McMACSR
1272 McMAL 456,16,339 493 795 655 711 711
~54 McMAL 105,64 787 501 893,148 384 384
~54 McMAL 49,04f 133,139 182 188 118 864 982
~54 McMAL
954 McMAL 157 584 723 741 916 227 18,196 19,42~
1272 McMAL
1272 McMAL 86,22E 577 252 663,480 816 617 10,43~
1272 McMAL
1272 McMAL 623,99C 5,454 975 078 965 565 3,498 O6~
1272 McMAL
1272 McMAL 872 15C 568 673 440,823 297 170
1272 McMAL
1272 McMAL 781 244 345 315,126 18,052 920 26,97;
1272 McMAL
1272 McMAL 521 19,521 4,424 42'
1272 McMAL
1272 McMAL 144 63E 286 268 3,430,906
1272 McMAL 36,461 587 224 623,685 409 4Of
1272 McMACSR 106,581 584,978 691 559 974 97'
1272 McMAL 30;284 858 345,160
595 78f 28,260,542 28,856,331 63,503 136,561 822 267 88E
964 200 193 572 941 203,537 141 253 577 982 200 776 298
FERC FORM NO.1 (ED. 12-87)Page 423
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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. Unattended 230.115.13.
Boulder Trnsm. Unattended 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. Unattended 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.
FERC FORM NO.1 (ED. 12-96)Page 426
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)OA Resubmission 04/17/2006
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 EOUIPMENT Line
(In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units
(In MVa)
(f)
(g)
(h)(i)(k)
Frcd Oil & Air Fan
Two Stage Fan
536 Frcd Oil & Air Fan 560
150 Two Stage Fan 250
Frcd Oil & Air Fan
Frcd Air
Frcd Oil & Air Fan
Two Stage Fan
Frcd Oil & Air Fan
Frcd Oil & Air Fan
FrOillAir Fan
Two Stage Fan
Fr Oil/Air/2StgFan
Frcd Air Fan
Frcd Oil & Air Fan
FrOil/Air/Two Stage
Two Stg Fan
Two StglPtlFrcd Oil
Frcd Oil & Air Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
Frcd Oil & Air Fan
FrcAir/FrcOil/AirFan
Frcd & Two Stage Fan
Two Stage Fan
Two Stage Fan
Two Stage Fan
FrOil/AirFan
Frcd Oil & Wt Fan
Two Stage Fan
Frcd Oil & Air Fan
Two Stage Fan
Two Stage Fan
FERC FORM NO.1 (ED. 12-96)Page 427
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)D A Resubmission 04/17/2006
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)
Shawnee Trans. Unattended 230.115.
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 1 OMV A 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.
FERC FORM NO.1 (ED. 12-96)Page 426.
Name of Respondent This (8Jort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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 EOUIPMENT Line
(In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units (In MVa)
(f)
(g)
(h)(i)(k)
250
Frcd 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
Frcd Air Fan
Frcd Air Fan
Two Stage Fan
Two Stage Fan
FrcOil/Air2StgFan
FrcdOillAirlPt Fan
Two Stage Fan
Two Stage Fan
Frcd Oil & Air Fan
Two Stage Fan
Frcd Air Fan
270 Frcd Oil/Air/Two Stg 262
FrOil/Air/2Stg Fan
137 Capacitors 182
Two Stage Fan
250 Frcd Oil/Air&Cptrs 295
Frcd Air Fan
Frcd Air Fan
Frcd Oil & Air Fan
Portable Fan
262 Capacitors 307
Two Stage Fan
Two Stage Fan
FERC FORM NO.1 (ED. 12-96)Page 427.
Name of Respondent This
wort
Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)0 A Resubmission 04/17/2006
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)
Potlatch Dist & Trfr Unattnd 115.13.
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 MVA Distr. Unattended
STATE OF MONTANA
1 substation less than 10 MV A Distr. Unattended
SUBSTA. (g) GENERATING PLANTS
STATE OF WASHINGTON
Boulder Park Trans Step-115.13.
Kettle Falls Trans Step-115.13.
Long Lake Trans.115.
Nine Mile Trns 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 -500.13.18.
SUMMARY:
Washington:
9 subs Trans. Unattended
113 subs Distr. Unattended
3 subs Tran & Dist Unattnd
FERC FORM NO.1 (ED. 12-96)Page 426.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)D A Resubmission 04/17/2006
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 EOUIPMENT Line
(In Service) (In MVa)Transformers Spare Total Capacity No.In Service Transformers Type of Equipment Number of Units (In MVa)
(1)
(g)
(h)(i)(k)
Portable Fan
Frcd Oil & Air Fan
Frcd Air Fan
Frcd Air Fan
Port FanlFrcdOillAi
Frcd Oil & Air Fan
Two Stage Fan
Frcd Oil/Air/Two Stg
462 FrcdOillAirFanlCptrs 243 470
Two Stage Fan
Two Stage Fan
Frcd Oil & Air Fan
Frcd Oil & Air Fan
Two Stage Fan
125 2 stage fan
Frcd Oil and Air Fan
Frcd Air/Oil/Air Fan
114 Two Stage Fan 190
532 Frcd Oil Air 555
213 Two Stage fan 355
874
1174
604
FERC FORM NO.1 (ED. 12-96)Page 427.
Name of Respondent This ooort Is:Date of Report YearlPeriod of Report
Avista Corporation
(1) X An Original (Mo, Da, Yr)End of 2005/04
(2)OA Resubmission 04/17/2006
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: 199 subs
FERC FORM NO.(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 2005/04
(2)0 A Resubmission 04/17/2006
SUBSTATIONS (Continued)
5. Show in columns (I), (j), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EOUIPMENT 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
5818
FERC FORM NO.1 (ED. 12-96)Page 427.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmlssion 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 103 Line No.25 Column: d
Subsidiary of Avista Capital. In 2003, assets previously held by Avista Laboratories,
were aquired by Relian, Inc. (formerly AVLB, Inc.Avista Labs investment in Relian,
is accounted for under the cost method.
ISchedule Page: 103.Line No.14 Column: d
51% owned by Cogentrix Energy, Inc., which is owned by the Goldman Sach Group, Inc.
Avista Corp. I s interest is owned by Avista Rathdrum, LLC.
Inc.Inc.
ISchedule Page: 103.Line No.17 Column: d
Previously 50% owned by Mirant Americas Development, Inc.
50% ownership interest in January 2005.
Avista Corp. purchased Mirant I s
IFERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 104 Line No.Column:
Effective January 6, 2006 named Senior Vice
ISchedule Page: 104 Line No.22 Column:
On January 6, 2006 named Vice President and
President and Controller.
President and Chief Financial Officer
Treasurer.Ann Wilson was named Vice
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 122(a)(b) Line No.Column:
Foreign currency translation adjustment at Avista Energy, rnc. (a subsidiary) .
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 219 Line No.Column: c Includes Acc Prov For Amort of Non Recoverable Plant of (282,364), FAS 143 depreciation of
$179,521, and disposals of depreciable property.
ISchedule Page: 219 Line No.16 Column: c
Includes $371,816 of Retirement Work in Progress as of 12/31/2005.
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 227Electric Line No.Column: d
Schedule Page: 227 Line No.Column: Footnote Linked.See note on 227,Row:col/itern:
Schedule Page: 227 Line No.Column: Footnote Linked.See note on 227,Row:col/itern:
Schedule Page: 227 Line No.Column: Footnote Linked.See note on 227,Row:col/itern:
Schedule Page: 227 Line No.Column:
Footnote Linked.See note on 227,Row:col/itern:
Schedule Page: 227 Line No.: 10 Column: Footnote Linked.See note 227,Row:col / i tern:
IFERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 233.Line No.Column:
With the implementation of a new financial system the following lines were combined to
equal to the balance on line 2 page 233.1: lines 10,11,12,13,15,16,20,21,23,28,& 31
ISchedule Page: 233.Line No.35 Column:
Wi th the implementation of a new financial system lines 14,17,18,19,24& 25 were combined
to equal balances on lines 35 and 36.
ISchedule Page: 233.Line No.36 Column:
Wi th the implementation of a new financial system Conservation program balances for lines
14,17,18,19,24 and 25 were combined to equal balances on lines 35 & 36.
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 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 261 Line No.Column: b
BP A C&RD Receipts
Contributions in Aid of Construction
CSS Temp Service Fees
Customer Uncollectibles - Sales for Resale
BETC Interest (perm Diff)
Transportation Tax Depreciation Capitalized
Taxable Income Not Reported on Books
ISchedule Page: 261 Line No.: 10 Column: b
Hamilton Street Bridge
Severance / Stock Options - Accelerated Vesting
SERP - Supplemental Exec Retire Plan
Non-monetary Purchased Power
Amortization of Centralia Gain
Book Depreciation
Rathdrum Turbine Lease Sales Tax Refund
Investment Exchange Power - WNP3
FAS 106 - Def Amort-Postretirement Benefits
Redemption Expense Amortization - PCB'
DSM - Program Amortization
Political Contributions
Paid Time Off Equalization
Sale/Lease General Office Building
Airplane Lease Payments
CIT Operating Lease
FAS 106 Current Retiree Medical Accrual (Non-op)
Redemption Expense Amortization - (except PCB'
Meal Disallowances
Transportation Book Depreciation
Preferred Dividend Requirement
Deductions Recorded on Books Not Deducted for Return
ISchedule Page: 261 Line No.15 Column: b
(141 919)
5,495,000
(182,734)
417,815
(36,424)
517,950
069,688
(509,406)
655,263
334 954)
341 551)
237 750
(33 828)
2,450 028
394 920
194,424
782,438
893,629
(102 119)
(1,666 258)
217,106
(26 208)
353,456)
059,107
288,000
1,178,320
037,219
020,424
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 04/17/2006 2005104
FOOTNOTE DATA
Injury & Damages
Kettle Falls Non-operating
Gain on General Office Building
CS2 Retention
Clark Fork PME'
Nez Perce Settlement
FAS 87
Deferred Compensation Accrual
W A!ID Unbilled Revenue Add-ons
NE Tank Spill
Boulder Disallowance
PCA Write-down (IPUC Order Oct 2004)
W A Deferred Power Costs.
Idaho Purchased Cost Adjustment
Deferred Gas & Deferred Gas Interest
WPNG DSM & Interest
PGE Monetization
Section 199 Manufacturing Deduction
NWP Lewiston Meter
AFUDC
Officers' Life Insurance (perm Dift)
Income Recorded on Books Not Included in Return
ISchedule Page: 261 Line No.: 20 Column: b
BP A Residential Exchange - W A!ID
W A & ill DSM Tarrif Rider
Cost of Removal / Salvage
Basic American Foods - Non-utility
Tax Depreciation
WPNG Acquisition & Tax Amortization
Deductions on Return Not Charged Against Book Income
(450,711)
(188,268)
(261,456)
(457,408)
(73,762)
(16,796)
096,235)
98,902
(281,279)
89,714
103 656
786)
341,709
695,922
(16 039 678)
(343 996)
235,483
(1,100,705)
797,194
(1,174 689)
(677 ,742)
197 069
379,766)
124,284
(653 530)
788
(97,900,013)
002 718
(95,798,519)
IFERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 310.Line No.Column: b
NorthWestern Energy LLC sale expires October 31, 2008
ISchedule Page: 310.Line No.Column: b
PacifiCorp sale terminates October 31, 2008.
ISchedule Page: 310.Line No.Column: b
peaker, LLC capacity contract terminates December 31, 2016.
ISchedule Page: 310.Line No.Column: b
PPL Montana sale expires October 31, 2008
ISchedule Page: 310.4 Line No.: 10 Column: b
puget Sound Energy sale expires October 31,2008
ISchedule Page: 310.Line No.Column: b
Sovereign Power contract terminates 1-31-2010
ISchedule Page: 310.Line No.: 10 Column: b
Sovereign Contract terminates 1-31-2010
ISchedule Page: 310.Line No.Column:
Intracompany Wheeling
ISchedule Page: 310.Line No.Column: b
IntraCompany Wheeling terminates 09/30/2023.
ISchedule Page: 310.Line No.Column:
Intracompany generation - sale of ancillary services
'Schedule Page: 310.Line No.Column: b
IntraCompany Generation - Sale of Ancillary Services terminates 12/31/2009.
'Schedule Page: 310.Line No.Column: b
Estimated revenues - true up in later periods.
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 04/17/2006 2005104
FOOTNOTE DATA
'Schedule Page: 326 Line No.Column: b
ISchedule Page: 326 Line No.: 10 Column: I
Strage fees & Non Monetary accrual
ISchedule Page: 326 Line No.11 Column: j
Operating Reserves
ISchedule Page: 326 Line No.
Contract terminates December
ISchedule Page: 326 Line No.
Non Monetary accrual
ISchedule Page: 326.Line No.14 Column: b
Service to Deer Lake customers delivered from Inland Power & Light.
Column: b
31, 2005
Column: I
ISchedule Page: 326.Line No.13 Column: j
Operating Reserves
ISchedule Page: 326.4 Line No.Column: j
Operating Reserves
ISchedule Page: 326.4 Line No.
Contract terminates March 31,
ISchedule Page: 326.4 Line No.
Non Monetary Accrual
ISchedule Page: 326.Line No.14 Column: j
operating Reserves
ISchedule Page: 326.Line No.Column: I
IntraCompany Ancillary Services
ISchedule Page: 326.Line No.Column:
Transmission losses reported as Sales for
Column: b
2014
Column: I
Resale
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 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 332 Line No.Column: g
Other Charges - Prior Period
ISchedule Page: 332 Line No.Column: g
Other Charges - Prior Period
ISchedule Page: 332 Line No.Column: g
Other Charges - Annual O&M for capacity
ISchedule Page: 332 Line No.14 Column: g
Other Charges - storage
rights
IFERC FORM NO.(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 Resubmlssion 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 335 Line No.
Vendor
Column: b
VENDORS LESS THAN $5,000
PACIFIC NW UTILITIES CONFERENCE COMMITTEE
FOUNDATION FOR WATER & ENERGY EDUCATION
KIM E PEARMAN-GILLMAN
GEORGESON SHAREHOLDER
AZAR'S FOOD SERVICES
THELEN REID & PRIEST LLP
MAL YN K MALOUIST
UNION BANK OF CALIFORNIA
R R DONNELLEY RECEIVABLES INC
SCOTT L MORRIS
NATIONAL HYDROPOWER ASSOCIATION
TREASURERS OFFICE TAXES AND LICENSES
THE DAVENPORT HOTEL
THE RICHARDSON COMPANY
GARY EL Y
CITIBANK NA
FITCH RATINGS
THE COEUR D ALENE RESORT
GANNETT FLEMING COMPANIES
NEW YORK STOCK EXCHANGE INC
JPMORGAN CHASE BANK
ADP INVESTOR COMMUNICATION SERVICES INC
CORP CREDIT CARD
STANDARD & POORS
MOODYS INVESTORS SERVICE
POTTER CONSULTING
DEWEY BALLANTINE LLP
THE BANK OF NEW YORK
BANKERS TRUST NYC
Purpose Amount
Professional Services
Donations
Office Supplies
General Services
Miscellaneous
Legal Services
Employee Misc Expenses
Miscellaneous
Professional Services
Employee Misc Expenses
Donations
License Fees
Pay Stations
Professional Services
Employee Misc Expenses
Miscellaneous
Miscellaneous
Miscellaneous
Professional Services
General Services
Miscellaneous
General Services
Subscriptions
Miscellaneous
Miscellaneous
Miscellaneous
General Services
Miscellaneous
Miscellaneous
113,605
000
190
313
204
006
374
951
016
732
110
16,024
13,030
13,303
16,322
391
25,089
25,340
30,995
35,742
306
36,606
194
329
40,618
031
115
124 670
144 956
301,824
ISchedule Page: 335 Line No.Column: b
Directors 2005 Expenses
ERIK J ANDERSON
KRISTIANNE BLAKE
JOHN F KELLY
MICHAEL L NOEL
DAVID A CLACK
R JOHN TAYLOR
JESSIE J KNIGHT JR
LURAJ POWELL
ROY EIGUREN
JACK W GUSTAVEL
$36,178.
$57 790.
$38,452.
$24 254.
$70,333.
$35,486.
$25,967.
$28,441 .
$16,510.
$18,853.
I FERC FORM NO.1 (ED. 12-87)Page 450.
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) X An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2006 2005104
FOOTNOTE DATA
ISchedule Page: 402 Line No.Column: b
Joint facility with Mirant Oregon,LLC.
ISchedule Page: 402 Line No.Column:
Joint project operated by PPL Montana LLC.
ISchedule Page: 402 Line No.Column:
Avista purchased plant from Lessor 9/20/2005
Operated by Portland General Electric.
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 04/1712006 2005/04
FOOTNOTE DATA
ISchedule Page: 406 Line No.Column: b
License period from August 1, 1972 to July 31, 2007.
ISchedule Page: 406 Line No.Column: c
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
ISchedule Page: 406 Line No.Column:
License period from March 1, 2001 to February 28, 2046.
ISchedule Page: 406 Line No.Column: f
License period from August 1, 1972 to July 31, 2007.
ISchedule Page: 406.Line No.Column: b
License period from August 1, 1972 to July 31, 2007.
ISchedule Page: 406.Line No.Column: c
Licensed period from August 1, 1972 to July 31, 2007.
ISchedule Page: 406.Line No.Not a licensed project.Column: d
I FERC FORM NO.1 (ED. 12-87)Page 450.
~ '
. i
. '" ,. ,
-' i i ';J
. .
: i, i , !:~ ;C 'J,
;, , :~:: ,
U i
2005 Form
State Supplements
U::c~lC)
This Page Intentionally Left Blank
Name of Respondent This R~ort Is:
(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of Washin on
Year of Report
A vista Corp (2) D A Resubmission Dec. 31, 2005
STATEMENT OF INCOME FOR THE YEAR
April 17,2006
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 , 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 any 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 effe
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
$724 016,704 $568,604 722
Name of Respondent This R~ort Is:
(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of Washin ton
Year of Report
A vista Corp (2)A Resubmission April 17, 2006 Dec. 31, 2005
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
Current Year Previous Year
GAS UTll..ITYCurrent Year Previous Year
OTHER UTILITY
Current Year Previous Year Line
No.
$509,490,290 $416 053,278 $214 526 414 $152,551,444
FERC FORM NO.1 (REVISED 12-96)Page 115
State of Wasb1ngton
Name of Respondent This Re~rt Is:Date of Report Year of Report (1) X An Original (Mo, Da Yr)
Avista Corp.(2)A Resubmission April17, 2006 December 31, 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, 106)
1. Report below the original cost of elecbic plant in service ac--estimated basis if necessary, and include the entries in colunm
cording to the prescribed accounts.(c). Also to be included in column (c) are entries for reversals
2. In addition to Account 101, Electric Plant in Service (Cia&-of tentative distributions of prior year reported in colunm (b).
silled), 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-retirements which have not been classified to primary accounts
Classified; and Account 106, Completed Construction Not CIa&-at the end of the year, include in colunm (d) a tentative dis1rib-
silled - Elecbic.ution of such retirements on an estimated basis, with approp-
3. Include in column (c) or (d), as appropriate, coaections of add-riate contra entry to the account for accumulated depreciation
itions and retirements for the current or preceding year.provision. Include also in colunm (d) reversals of tentative dis-
4. Enclose in parentheses credit adjustments of plant accounts to tributions of prior year of unclassified retirements. Attach sup-
indicate the negative effect of such accounts.plemental statement showing the account distnlmtions of these
5. Classify Accountl06 according to prescribed accounts, on an tentative classifications in colunms (c) and (d), including the
Balance at
Line Account Begmning of Year Additions
No.(a)(b)(c)
1. INTANGIBLE PLANT
(301)Organization
(302)Franchises and Consents
(303)Miscellaneous Intangible Plant 153,179 824)
TOTAL IntanJrible Plant (Enter Total of lines 2, 3, and 4)153,179 824)
2. PRODUCTION PLANT
A Steam Production Plant
(310)Land and Land Rights 941 300
(311)Structures and Improvements 562 886 902
(312)Boiler Plant Equipment 740,411 472 249
(313)Engines and Engine Driven Generators
(314)Turbogenerator Units 183 048
(315)Accessory Electric Equipment 261 817
(316)Misc. Power Plant Equipment 2,493 525
(317)Asset Retirement Costs for Steam Production 114 206
TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)92,297,193 500 151
B. Nuclear Production Plant
(320)Land and Land Rights
(321)Structures and Improvements
(322)Reactor Plant Equipment
(323)Turbogenerator Units
(324)Accessorv 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 038 793
(331)Structures and Improvements 092,200 769
(332)Reservoirs, Dams, and Waterways 983 239 706 732
(333)Water Wheels, Turbines, and Generators 324 013 441
(334)Accessory Electric Equipment 9,407 654 215 676
(335)Misc. Power Plant Equipment 937 304
(336)Roads, Railroads, and Bridges 675 629
(337)Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total oflines 27 thru 34)111,458 832 976 618
D. Other Production Plant
(340)Land and Land Rights 274 396
(341)Structures and Improvements 981 334
(342)Fuel Holders, Products and Accessories 351,484
(343)Prime Movers 198 304 148
(344)Generators 669 907 312
(345)Accessorv Electric Equipment 600 331 552
FERC FORM NO.1 (ED. 12-91)Page 204
State of Washington
Name of Respondent This ~ort Is:Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubilllssion April17, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102 , 103, and 106) (Continued)
reversals of the prior years tentative account distributions of umn Cf) only the offset to the debits or credits distributed in
these amounts. Careful observance of the above instructions column Cf) to primary account classifications.
and the texts of Accounts 101 and 106 will avoid serious mnis-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 suppJe.-
m service at end of year.mentary statement showing subaccount classification of such
Show in column Cf) reclassifications or transfers within plant conforming to the requirements of these pages.
utility plant accounts. Include also in column Cf) 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. If pro-
showing the clearance of Account 102, includeincoJumnCe)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.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
(301)
(302)
149 355 (303)
149 355
941 300 (310)
964 513 824 (311)
170 563 042 097 (312)
(313)
051 084 997 (314)
261 817 (315)
193,402 300,123 (316)
114 206 (317)
538 980 258 364
(320)
(321)
(322)
(323)
(324)
(325)
(326)
179 038 614 (330)
2,434 100 535 (331)
921 657 050 (332)
970 365,484 (333)
168 584,162 (334)
937 304 (335)
675 629 (336)
(337)
672 116 358 778
522 255 874 (340)
981 334 (341)
114 822 236,662 (342)
218,452 (343)
692 219 (344)
569 604 314 (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)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)
(350)
(352)
(353)
(354)
(355)
(356)
(357)
(358)
(359)
(359.
This Re~ort Is:(1) ~ An Original
(2) D AResubmission
Date of Report
(Mo, Va, Yr)
April 17, 2006
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, 106)
Balance at
Beginning of Year
(g)
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
Land and Land Rights
Structures and Improvements
Station Equipment
Towers and Fixtures
Poles and Fixtures
Overhead Conductors and Devices
Underground Conduit
Underground Conductors and Devices
Roads and Trails
Asset Retirement Costs for TransmissiOn Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)
4. DISTRIBUTION PLANT
Land and Land Rights
Structures and Improvements
Station Equipment
Storage Battery Equipment
Poles, Towers, and Fixtures
Overhead Conductors and Devices
Underground Conduit
Underground Conductors and Devices
Line Transformers
Services
Meters
Installations on Customer Premises
Leased Property on Customer Premises
Street Lighting and Signal Systems
Asset Retiremetn Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)
5. GENERAL PLANT
Land and Land Rights
Structures and Improvements
Office Furniture and Equipment
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratorv Equil ment
Power Operated Equipment
Communication Eiquipment
Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 77 thru 86)
Other Tangible Property
Asset Retirement Costs for Genereal 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. 12-87)Page 206
245 344
321 100
258 077,125
667 109
203 338
083 163
499 054
948 307
444 788
561,148
317 910
366
144 810 183
952 699
501 131
017 382
738 593
384 569
018 512
587 686
795 945
962 772
143 716
397,259
473 500 264
399,420
314 265
21,952
054 842
250 748
076 261
251 443
368 931
368 931
891 909,682
891 909 682
State ofWasbllgton
Year of Report
December 31,2005
Additions
(c)
012
525 781
536
915 632
966 242
310 999
571 269
831 678
87,480
247 967
865 613
519 980
537 022
776 504
398 089
504 255
128 697
815 551
881 158
195 043
122 311
109 389
661 217
707 903
795 863
795 863
030 656
030 656
tate 0 19ton
Name of Respondent This lR1ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission Apri117 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
245 344 (346)
(347)
1,135 913 234 199
751 565 261 851 341
734 645 (350)
272 093 698 (352)
610,465 67,438 940 (353)
499 054 (354)
136 201,170 (355)
517 969 540 (356)
561 148 (357)
317 910 (358)
366 (359)
(359.
740 390 163 901,471
063 914 636 (360)
789 551 822 (361)
649,361 615 988 (362)
(363)
078 102 510 128 (364)
322 857 227 (365)
11,482 544 052 (366)
203 630 58,160 560 (367)
893 020 301 014 (368)
061 393 966 (369)
664,407 608 006 (370)
(371)
(372)
019 13,198 791 (373)
(374)
725 232 491 656,190
(389)
399,420 (390)
(391)
505),308 (392)
952 (393)
853 108 300 (394)
687 359,450 (395)
8,737,478 (396)
5,490 953 856 (397)
(398)
030 18,089,764
(399)
(399.
030 089 764
292 217 935 648 121
(102)
(103)
292,217 935 648 121
fW bin
FERC FORM NO.1 (ED. 12-87)Page 207
Name of Respondent This R~rt Is:(1) 129 An Original
Avista Corporation (2)A Resubmission
Date of Report
(Mo, Da, Yr)
State of Was run ton
Year of Report
April 17 2006 Dec. 31 , 2005
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)
Laroe (or Industrial)
(444) Public Street and Hiohwa Liohtino
(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 eratino Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro ert
20 (455) Interde artmental Rents
21 (456) Other Electric Revenues
TOTAL Other 0 eratino Revenues
TOTAL Electric 0 eratino 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.
Page 300
OPERATING REVENUES
Amount for Amount forYear Previous Year(b) (c)
141 993 348
39,045 236
289 060
140 020 703
320,438
314 095
712 660
326 376,032 (1)
162 882 986 (4)
489 259,018
751 710
324,433 377
324,433 377
295,570
191 173
854 249
313 711
157 230
1,487 760
890,280 089,945
20,231 272
$509,490 290
048 646
$332 482 023
Name of Respondent This R~ort Is:(1) 119 An Original
Date of Report
(Mo, Da, Yr)
State of Wash in at
Year of Report
A vista Corporation (2)A Resubmission April 17 2006 Dec. 31 , 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 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.
Amount for
Previous Year
(e)
A VG. NO. OF CUSTOMERS PER MONTH
Number for
Number for Year Previous Year . Line
No.
37
216,737
216 737
216,737
584
900
282
MEGA WAIT HOURS SOLD
052,868 003,933 855
823,133 815 186 905
068 17,449 284
11,230 826
232 594 (2)136 865 220 271
264 440
8,497 034 136 865 220 309
497 034 136 865 220 309
(1) Includes $1 019 437 of un billed revenues.
(2) Includes 18 730 MWH relating to unbilled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilization of energy and not on size of account.
(4) 447 Revenues for 2004 were reported on "Not Directly Assinged" page.
FERC FORM NO.1 (ED. 12-89)Page 301
Name of Respondent This Report Is:
(1)
Avista Cor A Resubmission
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
April 17,2006
An Original
(2)
Date of Report
If the amount for previous year is not derived from previously reported figures, explain in footnotes.
Line
No.Account
(a)
(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
509) Allowances
TOTAL Operation (Enter Total of Lines 4 thru 11)
Maintenance
510 Maintenance Supervision and Engineering
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)
TOTAL Power Production Expenses-Steam Plant (Enter Total of lines 12 and 19)
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
536 Water for Power
537 Hvdraulic Expenses
538 Electric Expenses
(539 Miscellaneous Hydraulic Power Generation Expenses
540 Rents
TOTAL Operation (Enter Total of lines 43 thru 48)
FERC FORM NO.1 (12-96)Page 320
Washington
Year of Report
December 31 2005
Amount for Current Year Amount for Prior Year
(b) (e)
123 918
10,296 104
547,937
729 234
393,132
856
091 180
93,705
68,255
954 483
420,469
151 342
688,254
779,435
902 345
497,770
484 540
065,503
300,444
664,047
914 648
191,440
8,414 543
545 560
696,759
410,250
258 552
088
108 537
958,079
144 313
211 914
519,931
778,483
912 747
382
513,526
011,324
325,057
553,705
318,740
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubmission April 17 2006 December 31,2005
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year mount for Previous Ye
(a)fb)(c)
C. Hvdraulic Power Generation (Continued)
Maintenance
541 Maintenance Supervision and Engineerina 153,297 168,959
542 Maintenance of Structures 374 052 98,561
543 Maintenance of Reservoirs, Dams, and Waterways 282,840 296,452
544 Maintenance of Electric Plant 732 392 139,720
545) Maintenance of Miscellaneous Hvdraulic Plant 82,330 953
TOTAL Maintenance (Enter Total of lines 52 thru 56)624 911 720,644
TOTAL Power Production Expenses-Hvdraulic Power (Enter total of lines 49 and 57)539 559 039 385
D. Other Power Generation
Operation
546) Operation Supervision and Enaineerina 107 866 39,534
547) Fuel 567 712 546 057
548) Generation Expenses 157,332 143,056
549) Miscellaneous Other Power Generation Expenses 133,651 29,099
550) Rents (20,267\
TOTAL Operation (Enter Total of lines 61 thru 65)946,293 757 746
Maintenance
551) Maintenance Supervision and Enaineerina 42,358 129 735
(552) Maintenance of Structures 068,873 864
(553) Maintenance of Generating and Electric Plant 194 345 610 861
554) Maintenance of Miscellaneous Other Power Generation Plant 61,928 221
TOTAL Maintenance (Enter Total of lines 68 thru 71)367 504 820 681
TOTAL Power Production Expenses-Other Power (Enter Total of lines 66 and 72)313 798 578,427
E. Other Power Supplv Excenses
555) Purchased Power 165 572 990 697 899
556) Svstem Control and Load Dispatchina 444 209 765,062
557) Other Expenses 51,111,227 702 142
TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 77)217 128,426 167 165 103
TOTAL Power Production Expenses (Enter Total of lines 20, 40, 58, 73 and 78)241 761 218 187 561,399
2. TRANSMISSION EXPENSES
Operation
560 Oceration Sucervision and Engineerina 032,534 148,326
(561 Load Dispatchina 981 699 842,523
562 Station Expenses 104 301 106,498
(563 Overhead Line Expenses 711 056
564 Underground Line Expenses
565 Transmission of Electricity by Others 436,773 161 135
(566 Miscellaneous Transmission Expenses 435,878 283,469
(567 Rents 212
TOTAL Operation (Enter Total of lines 82 thru 89)047,981 679,220
Maintenance
568 Maintenance Sucervision and Enaineering 261 900 279 719
569 Maintenance of Structures 82,217 511
570 Maintenance of Station Eauipment 542 985 790 671
571 Maintenance of Overhead Lines 190 896 113 849
572 Maintenance of Underground Lines 164 9,487
573 Maintenance of Miscellaneous Transmission Plant 87,428
TOTAL Maintenance (Enter Total of lines 92 thru 97)166 590 199 237
TOTAL Transmission Excenses (Enter Total of lines 90 and 98)214 571 878,457
100 3. DISTRIBUTION EXPENSES
101 Operation
102 580) Operation Supervision and Engineering 653 550 475,275
FERC FORM NO.(12-96)Page 321
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubmlssion April 17, 2006 December31 2005
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year mount for Prior Year(a)(b)(c)
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load Dispatchina
105 582 Station Expenses 218 550 158,027
106 583 Overhead Line Expenses 210,525 300,474
107 584 Underaround Line Expenses 849,332 865,733
108 585 Street Liahtina and Sianal System Expenses 73,858 123,557
109 (586) Meter Expenses 919,841 621,833
110 587) Customer Installations Expenses 442,439 139,360
111 588) Miscellaneous Distribution Expenses 723,102 380 390
112 589) Rents 143 905 209,390
113 TOTAL Operation (Enter Total of lines 102 thru 112\235,101 274 039
114 Maintenance
115 590 Maintenance Supervision and Engineerina 780 265 570,809
116 591 Maintenance of Structures 120,839 380
117 592 Maintenance of Station EQuipment 511 273 566,765
118 593 Maintenance of Overhead Lines 136,653 652,402
119 594 Maintenance of Underaround Lines 608,856 417 267
120 595 Maintenance of Line Transformers 412,910 480 827
121 596) Maintenance of Street Lighting and Sianal Svstems 305 772 211,554
122 597\ Maintenance of Meters 024 25,596
123 598\ Maintenance of Miscellaneous Distribution Plant 153,399 80,316
124 TOTAL Maintenance (Enter Total of lines 115 thru 123\091 992 007 916
125 TOTAL Distribution Expenses (Enter Total of lines 113 and 124)327 093 12,281,955
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 (901 Supervision 444 651 58,829
129 902 Meter Readina Expenses 740,545 698,365
130 903 Customer Records and Collection Expenses 233,421 165,646
131 904 Uncollectible Accounts 964 059 161 421
132 905 Miscellaneous Customer Accounts Expenses 341 927 378 524
133 TOTAL Customer Accounts Expenses (Enter Total of lines 128 thru 132\724,604 462 785
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907) Supervision
137 908) Customer Assistance Expenses 027,854 999,991
138 909\ Informational and Instructional Expenses 28,010 158 099
139 910) Miscellaneous Customer Service and Informational Expenses 70,454 581
140 TOTAL Cust. Service and Informational Expenses (Enter Total of lines 136 thru 139 126,318 219 670
141 6. SALES EXPENSES
142 Operation
143 911) Supervision
144 912) Demonstratina and Selling Expenses 261 524 605,414
145 913) Advertising Expenses 90,492 89,853
146 916\ Miscellaneous Sales Expenses 77,176 241
147 TOTAL Sales Expenses (Enter Total of lines 143 thru 146\429 192 702 508
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries 549,436 334 355
151 921) Office Supplies and Expenses 542 204 740 930
152 Less\ (922) Administrative expenses Transferred-Credit (15 343)114 137
FERC FORM NO.1 (12-96)Page 322
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubmission April 17,2006 December 31 2005
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year l\mount for Prior Year(a)(b)(c)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 (923) Outside Services Employed 057 965 274 663
155 (924 Property Insurance 686,016 592 448
156 925 Injuries and Damages 763 273 558,418
157 926 Employee Pensions and Benefits 748,354 726,724
158 927 Franchise Reauirements
159 928 Reaulatorv Commission Expenses 901,767 484,314
160 (Less)929) Duplicate Charges-Cr.
161 930.General Advertising Expenses (11 083 893
162 930.Miscellaneous General Expenses 955,562 976,681
163 931) Rents 070 847 889,414
164 TOTAL Operation '(Enter Total of lines 150 thru 163)248 999 605,704
165 Maintenance
166 (935) Maintenance of General Plant 787 868 245,930
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 and 166)036 868 851 634
168 TOTAL Electric Operation and Maintenance Expenses (Enter Total of lines 316,619,864 257 958,407
79,99,125,133,140,147 and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of emp construction employees in a footnote.
for the payroll period ending neare 3. The number of employees assignable to the electric
payroll period ending 60 days befc department from joint functions of combination utilities may
2. If the respondent's payroll fol be determined by estimate, on the basis of employee equiva-
cludes any special construction lents.Show the estimated number of equivalent employees
employees on line 3, and show th attributed to the electric department from joint functions.
1 Payroll Period Ended (Date) December 31,2005
2 Total Regular Full-Time Employees 394 392
3 Total Part-Time and Temporary Employees
4 Allocation of General Employees 330 356
5 Total Employees (See Note 1)748 782
FERC FORM NO.(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 04/17/2006 Dec. 31 2005
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 cvcle 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
(II)
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)(c)(d)(e)
(g)
115 115 933.
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
15.
21.
31.
26.
78.
West Side Sub 230 230 Steel Pole
TOTAL 131.
FERC FORM NO.1 (ED. 12-87)Page 422
Avista Corp.
This Report Is:
(1)(gJ An Original
(2)0 A Resubmission
Date of Report
(Mo, Da, Yr)
State of Washington
Year of ReportName of Respondent
04/17/2006 Dec. 31,2005
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 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
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 portion
thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement
explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of
sharing expenses of the line, and how the expenses 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 how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns OJ to (I) on the book cost at end of year.
Size of!
Conductor
and Material
COST OF LINE (Include in column OJ land, Expenses, except Depreciation and Taxes
Land Rights, and clearing right-of-way)
Land Construction and Total Cost
Other Costs
Operation
Expenses
Maintenance
Expenses
Rents Total
Expenses
Line
No.
(j)
136 038
(k)
70,092
(I)
206,130
(m)(n)(0)(v)
113,410 18,737,874 18,851,284 143
314 193 3
289 5
143 10
249 12
4,487 14
467 16
26,972 18
409 21
349,210 37
131 122 45,974 708 50,105,830 306 251 933 046
795 McMACSR
1272McMACSR
1272 McMAL
795 McMACSR
1590 ACSS
795 McMACSR
795 McMACSR
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
1272 McMAL
17,912 1 ,417 ,576 1 ,435,488 289
30,323 397,933 428,256
558 170,508 1 263,066 249
598,171 4,444,501 042,672 923 564
862,135 389,801 251,936 297 170
70,781 244,345 2,315,126 18,052 920
1272 McMAL 36,461 587 224 623,685 409
088,912 82,434 561 88,523,473 90,380 263,876 046
FERC FORM NO.1 (ED. 12-87)Page 423
Data Request for Statistics Report - 2005
Line No
Electric Service Revenues
11 Total Electric Service Revenues
13 Dis osition of Ener
22 Total Dis osition of Ener
Avera e Number of Electric Customers Per Month
Miles of Transmission Pole Lines Rounded
Number of Line Transformers
Ca acit of All Line Transformers
Number of Meters
.. ..'
211 934,411 209 518 294 141,335,728 142 026,431
295,031 827 292 062,450 181 038,584 178 341 141
897,543 846,748 289 060 314 095
825 393 864,472 712 660 751 710
221 803 806 993 250 162 882 986
058 249 389 300 20,231 272 048 646
419,532 343 073 328 295 288,471
085,157 994 733 876 001 819,119
060 307 068 17,449
925 503 11 ,230 826
144 503 232 653 264,440
294 036 288,422 197 187 193 934
689 144 760 22.484
420 418 284 282
136
105,292
217
344 231
155
101 474
002
324,299
133
139
295
229,123
130
74,085
187
217 264
Electric Statistic DATAXLS
This Page Intentionally Left Blank
Name of Respondent This R~rt Is:
(1) 129 An Original
Avista Corp (2)A Resubrnission
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
STATEMENT OF INCOME FOR THE YEAR
April17 2006 Dec. 31, 2005
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., 404., 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)
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
Current Year Previous Year
$280 597 321 $251 031 104
Name of Respondent This R~ort Is:
(1) (2g An Original
Avista Corp (2)A Resubmission April 17, 2006 Dec. 31 2005
Date of Report
(Mo, Va, Yr)
State of Idaho
Year of Report
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. IT 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 UTILITY
Current Year Previous Year
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 year s figures are
different from that reported in prior reports.
10. IT 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.
GAS UTILITYCurrent Year Previous Year Line
No.
OTHER UTILITY
Current Year Previous Year
$194 621 447 $191 336,472 $85 975 874
FERC FORM NO.1 (REVISED 12-96)
$59 694 632
Page 115
Name of Respondent This Report Is:
(1)~An Original
Avista Corporation (2)DA Resubmission
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
April 17, 2006 Dec. 31, 2005
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 e Under Ca ital Leases
Plant Purchased or Sold
Com leted Construction not Classified
Investment in Kettle Falls
TOTAL Utilit Plant (Enter Total of lines 8 thru 12)
Accum. Provo for De r., Amort., & De
Net Utili Plant (Enter total of line 13 less 14)
DETAIL OF ACCUMULATED PROVISIONS FOR
16 DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:18 De reciation
26 TOTAL Leased to Others (Enter Total of lines 24 and 25)
27 Held for Future Use
De reciation
Amortization and De letion
De reciation
Amortization
TOTAL Held for Future Use (Ent. Tot. of lines 28 and 29)
Abandonment of Leases (Natural Gas)
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
709,100,434
486,476
602,427 ,097
710,586,910 602,427,097
473,515
718 060,425
718,060,425
642,818
608,069,915
608 069,915
Name of Respondent This R~ort Is:(1) ~ An Original
Date of Report
State of Idaho
Year of Report
A vista Corporation (2) 0 A Resubmission Apri117, 2006 Dec. 31,2005
SUM1v1ARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION (Continued)
Gas Other (Specify)Other (Specify)Other (Specify)Common Line
No.
775,077
992 348 3
259,619 4
251,967
55,620
307,587
307,587
101 680,989
226 857
101,907,846
103,682,923
103,682 923
FERC FORM NO.1 (ED. 12-89)Page 201
State of Idaho
Name of Respondent This Re~rt Is:Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubnnssion April 17, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 102 103 106)
L Report below the original cost of electric plant in service ac-estimated basis if necessary, and include the entries in column
cording to the prescribed accounts.(c). Also to be included in colunm (c) are entries for reversals
2. In addition to Account 101, Electric Plant in Service CCIas-of tentative distributions of prior year reported in colunm (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-retirements which have not been classified to primary accounts
Classifred; and Account 106, Completed Construction Not Clas-at the end of the year, include in colunm (d) a tentative clistn'b-
sified - Electr,ic.ution of such retirements on an estimated basis, with approp-
3. Include in colunm (c) or Cd), as appropriate, coD"ections of add-riate contra entry to the account for accumulated depreciation
itions and retirements for the current 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 retirements. Attach sup-
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 colunms (c) and Cd), including the
Balance at
Line Account Beginmng of Year Additions
No.(a)(b)(c)
1. INTANGIBLE PLANT
(301)Organization
(302)Franchises and Consents 036 684
(303)Miscellaneous Intangible Plant
TOTAL Intangible Plant (Enter Total oflines 2 , and 4)036 684
2. PRODUCTION PLANT
A Steam Production Plant
(310)Land and Land Rights
(311)Structures and Improvements
(312)Boiler Plant Equipment
(313)Engines and Engine Driven Generators
(314)Turbogenerator 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 tbru 15)
B. Nuclear Production Plant
(320)Land and Land Rights
(321)Structures and hnprovements
(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 5,454 702 598 896
(331)Structures and Improvements 10,111 977 313
(332)Reservoirs, Dams, and Waterways 25,414 003 645 988
(333)Water Wheels, Turbines, and Generators 228 363 253
(334)Accessory Electric Equipment 984 796 703
(335)Misc. Power Plant Equipment 600 300
(336)Roads, Railroads, and Bridges 098 564
(337)Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 tbru 34)892 705 365 153
D. Other Production Plant
(340)Land and Land Rights 484,415 137 267
(341)Structures and hnprovements 279 153 672
(342)Fuel Holders, Products and Accessories 700 144
(343)Prime Movers 658 328
(344)Generators 602 709 971 567
(345)Accessory Electric Equipment 204 046 675 566
FERC FORM NO.1 (ED. 12-91)Page 204
State of Idaho
Name of Respondent This ;ort Is:Date of Report Year of Report(1) X An Original (Mo, Va, Yr)
Avista Corp.(2)A Resubmission April 17, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (AccoWlts 101 102 103, and 106) (Continued)
r~v~rsaJs of th~ prior years tentativ~ account distributions of umn (f) only th~ offs~t to the d~bits or credits distributed in
thes~ amounts. Car~ful observanc~ of th~ abov~ instructions column (f) to primary account classifications.
and th~ texts of Accounts 101 and 106 will avoid serious mnis..1. For Account 399, state th~natur~ and us~ of plant included
sians of the r~ported amount of respondent's plant actually in th~ account and if substantial in amount submit a supple.-
in sefV1c~ at end of year.mentary statement showing subaccount classifICation of such
Show in column (f) reclassifICations or transfers within plant conforming to the requir~ments of these pages.
utility plant accounts. Includ~ also in column (f) th~ additions 8. For each amount comprising th~ reported balanc~ and
or reductions of primary account classifications arising from changes in Account 102, state th~ property purchased or sold
distribution of amounts initially recorded in Account 102. In nam~ of vendor or purchaser, and date of transaction. If pro-
showing th~ clearanc~ of Account 102, include in column (~)posed journal ~ntries hav~ been filed with th~ Commission
the amounts with respect to accumulated provision for as required by th~ Unifonn System of Accounts give also
depreciation, acquistion adjustments, ~te., and show in col..date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
(301)
036 684 (302)
(303)
036 684
(310)
(311)
(312)
(313)
(314)
(315)
(316)
(317)
(320)
(321)
(322)
(323)
(324)
(325)
(326)
053 598 (330)
297 115 993 (331)
059 991 (332)
237 616 (333)
10,241 073 258 (334)
600 300 (335)
098 564 (336)
(337)
538 239,320
621 682 (340)
186 951 (341)
700 144 (342)
658 328 (343)
574 276 (344)
879 612 (345)
FERC FORM NO.1 (ED. 12-87)Page 205
State of Idaho
Name of Respondent This R~rt Is:Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April 17, 2006 December 31, 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103 , 106)
Balance at
Line Account Beginning 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 tbru 45)982 777 638 216
TOTAL Production Plant (Enter Total of lines 16, 25, 35, and 45)875,482 003 369
3. TRANSMISSION PLANT
(350)Land and Land RiJ:dlts 959 664
(352)Structures and hnprovements 258 335 211 134
(353)Station Equipment 019 886 704 229
(354)Towers and Fixtures 556 655
(355)Poles and FixtUres 312 688 036 273
(356)Overhead Conductors and Devices 693 281 048,120
(357)Underground Conduit
(358)Underground Conductors and Devices
(359)Roads and Trails 374 002
(359.Asset Retirement Costs for Transmission Plant
TOTAL TransmissIon Plant (Enter Total of lines 48 tbru 57)130,174 511 999 756
4. DISTRIBUTION PLANT
(360)Land and Land RiJ:dlts 939 620
(361)Structures and Improvements 726 057
(362)Station Equipment 669 511 507 312
(363)Stora,ge Battery Equipment
(364)Poles, Towers, and Fixtures 161 948 503 214
(365)Overhead Conductors and Devices 43,437 930 328 912
(366)Underground Conduit 557 077 1,485 069
(367)Underground Conductors and Devices 108 616 255 622
(368)Line Transfonners 649,499 855 417
(369)Services 299 817 701 846
(370)Meters 706 724 248 370
(371)Installations on Customer Premises
(372)Leased Property on Customer Premises
(373)Street Li,ghting and Signal Systems 9,456 310 578 877
(374)Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 tbru 74)286 713 109 464 639
5. GENERAL PLANT
(389)Land and Land Ri,ghts 101 907
(390)Structures and Improvements 975 391
(391)Office Furniture and Equipment
(392)Transportation Equipment 054,474 359
(393)Stores Equipment 30,140
(394)Tools, Shop and Garage Equipment 434 926 655
(395)Laboratory Equipment 316 589
(396)Power Operated Equipment 610 330 336 254
(397)Connnunication Equipment 364 526 936 605
(398)Miscellaneous Equipment 486
SUBTOTAL (Enter Total of lines 77 tbru 86)888 769 309 873
(399)Other Tan,gib1e Property
(399.Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87 and 90)888 769 309 873
TOTAL (Accounts 101 and 106)524 688 555 777 637
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 524 688 555 777 637
FERC FORM NO.1 (ED. 12-87)Page 206
State of Idaho
Name of Respondent This
:wort Is:
Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April17, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (AccoWlts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)(ft)No.
(346)
(347)
620 993
538 145 860 313
959 664 (350)
5,469,469 (352)
513,146 210 969 (353)
556 655 (354)
940 307 021 (355)
532 702 869 (356)
(357)
(358)
374 002 (359)
(359.
593 618 138 580 649
120 386 819 234 (360)
726 057 (361)
266 355 910,468 (362)
(363)
250 637 912 (364)
603 754 239 (365)
569 031 577 (366)
307 320 931 (367)
840 499,076 (368)
851 984 812 (369)
955 094 (370)
(371)
(372)
956 018 231 (373)
(374)
520 117 298 657 631
101 907 (389)
975 391 (390)
(391)
063 833 (392)
140 (393)
347 436 234 (394)
861 315 728 (395)
946 584 (396)
301,131 (397)
486 (398)
208 10,171 ,434
(399)
(399.
208 10,171,434
159,481 602 306 711
(102)
(103)
1,159,481 602 306 711
FERC FORM NO.1 (ED. 12-87)Page 207
Name of Respondent This R~ort Is:(I) 129 An Original
A vista Corporation (2)A Resubmission
Date of Report
(Mo, Da, Yr)
State of Idaho
Year of Report
April 17, 2006 Dec. 31, 2005
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 (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
Line
No.
Title of Account
(a)
Sales of Electricit
(440) Residential Sales
(442) Commercial and Industrial Sales (3)
Small (or Commercial)
Laroe (or Industrial)
(444) Public Street and Hiohwa Liohtino
(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 eratino Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro ert
20 (455) Interde artmental Rents
21 (456) Other Electric Revenues
TOTAL Other 0 eratino Revenues
TOTAL Electric 0 eratino Revenues
FERC FORM NO.(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.
Page 300
OPERATING REVENUES
Amount for Amount forYear Previous Year(b) (c)
61,484 647
506 620
608,483
752 004
967 221
532 653
106 340
186,297,815 (1)
249,035 (4)
187 546,850
106 244
182 842 894
182 842 894
155 028 169,621
689 835 808,423
229 734 466,023
074 597
$194 621 447
7,444 067
$190 286 961
Name of Respondent This R~ort Is:
(1) 119 An Original
Date of Report
(Mo, Da. Yr)
State ofIdaho
Year of Report
Avista Corporation (2)A Resubmission April 17 2006 Dec. 31, 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
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
Amount for Number for
Amount for Year Previous Year Previous Year Line
(d)No.
091 084
941 318 914 635 15,426 15,143
267 808 260 947 502 516
992 858 136 136
599 578
309,801 (2)239,464 112 924 110 293
878
331 679 239,464 112 926 110 293
331 679 239,464 112 926 110 293
(1) Includes $235,457 of unbilled revenues.
(2) Includes 8 978 MWH relating to unbilled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilization of energy and not on size of account.
(4) 447 Revenues for 2004 were reported on "Not Directly Assinged" page.
FERC FORM NO.1 (ED. 12-89)Page 301
Dec. 31, 2005
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 "E\ec- 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 subheadin!!.
Average KWH
Number of Sales perCustomers Customer(d) (e)
Name of Respondent This Report Is:
~ An Original
Avista Corporation DA Resubmission
Line
No.
Number and Title of Rate Schedule MWH Sold
(a)
I RESIDENTIAL SALES (440)2 I Residential Service3 2 Residential Service
3 Residential Service
12 Res. & Farm Gen. Service
6 22 Res. & Farm Lg. Gen. Service
7 30 Pumping-Special
8 32 Res. & Fann Pumping Service
9 48 Res. & Farm Area Lighting
10 49 Area Lighting-High-Press.
II 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 Service
24 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. Vap.
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-Unbilled
43 Total Billed
44 Total Unbilled Rev. (See Instr. 6)
45 TOTAL
FERC FORM NO.1 (ED 12-90)
(b)
056 968
15,612
282
757
313
284
087,216
868
269 646
568,444
73,656
068
268
223
939,305
013
026,521
881
032,402
Revenue
(c)
67,254 975
360,498
540,563
198,128
218,263
63,664
39,120
784,402
70,459,613
132,112
20,960,726
374 996
089 800
510,811
149,446
387,304
006,039
61,487 443
(2,796)
131 947,056
129,316
132,076,372
Page 304
321
Date of Report
(Mo, Da, Yr)
Year of Report
April 17,2006
92,669 11 ,406
655 271
790,923
501 503
96,838 11,227
13,702 19,679
333 426,440
552,000
388 62,031
15,426
112,264
112 264
60,891
Revenue
(cents) per
KWH Sold
(f)
16.62
22.
6.47
11.
17.42
Name of Respondent
A vista Corporation
This Report Is:
~An Original
DA Resubmission
Date of Report
(Mo, Da, Yr)
Year of Report
April 17,2006 Dec. 31,2005
State of Idaho
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the
)lear the mWh of electricity sold, revenue, average number of
customers, average kWh per customer, and average revenue
per kWh, excluding data 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 "Elec-
tric Operating Revenues," page 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
Line
No.
Number and Title of Rate Schedule
(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-U nbilled
27 STREET AND HWY LIGHTING (444)
28 11 General Service
29 41 Co.Owned St. Lt. Service
30 42 Co.Owned St. Lt. Service
31 High-Press. So~i. Vap.
32 43 Cust.Owned St. Lt. Energy33 and Maint. Service
34 44 Cust.-Owned St. Lt. 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. Vap.
40 56 Centralia Credit
41 58 Tax Adjustment42 Total43 Street and Hwy Li"hting:-Unbilled
44 Total Billed
45 Total Unbilled Rev. (See Instr. 6)
46 TOTAL
FERC FORM NO.1 (ED 12-90)
MWH Sold
(b)
485
81,790
153,930
499
881
264,711
097
036
992
299,224
978
308,202
(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 pur-
suant thereto.
6. Report amount of unbilled revenue as of end of year for
each applicable revenue account subheading:.
Average KWH
Number of Sales perCustomers Customer(d) (e)
Revenue
(c)
292,516
724 182
45,716,903
25,815
962,235
96,160,833
135
1,405,804
168,783
288
210
100,892
298
223
75,792
52,400,478
106,142
502 519,345
118
205
974
400
23,600
1,417,987 67,820
700 000
548 282
684
235
283 333
865 59,607 86,500
22,044
608,483 136 58,765
185,956,017
235,458
186,191,475
112 902
112 902
Page 304.
Revenue
(cents) per
KWH Sold
(f)
11.05
16.
8.39
12.
23.49
8.38
12.
Name of Respondent This Report Is:
!29 An Original
A vista Corporation DA Resubrnission
Date of Report
(Mo, Da, Yr)
Year of Report
April 17,2006 Dec. 31, 2005
State of Idaho
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
customers, average kWh per customer, and average revenue
per kWh, excluding data 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 "Elec-
tric Operating Revenues," page 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
Line
No.
Number and Title of Rate Schedule MWH Sold
(a)
OTHER SALES TO PUBLIC
AUTHORITIES (445)
None
(b)
10 SALES FOR RESALE (447) (1)
11 61 Sales to Other Utilities - ID
17 Note: Sch. 61 is a state assigned rate schedule for SaleslResale
39 Total Billed
40 Total Unbilled Rev.
41 TOTAL
FERC FORM NO.1 (ED 12.90)
INTERDEPARTMENTAL
SALES (448)
58 Tax Adjustment
Total
599
599
21,878
Total 21,878 I
322,701
978
331,679
(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 pur-
suant thereto.
6. Report amount of unbilled revenue as of end of year for
each applicable revenue account subheading.
Average KWH
Number of Sales perCustomers Customer(d) (e)
Revenue
Revenue
(cents) per
KWH Sold
(f)(e)
106,340 682
106,340 72,682
249,035
249,035
187,311,392
235,458
187,546,850
Page 304.
112,926
112 926
29,424
29,503
Idaho
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resubm!Avista Cor (2)April 17,2006 December 31, 2005
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 (8,211)33,296
(501 Fuel 15,479
(502 Steam Expenses 230)
(503 Steam from Other Sources
Less) (504) Steam Transferred-Cr.
(505) Electric Expenses (3,723)
506) Miscellaneous Steam Power Expenses 593 626
(507 Rents
509) Allowances
TOTAL Operation (Enter Total of Lines 4 thru 11)3,429 51,401
Maintenance
(510 Maintenance Supervision and Enaineerina (571)
511 Maintenance of Structures (115)
(512 Maintenance of Boiler Plant 988)
513 Maintenance of Electric Plant (466)
514 Maintenance of Miscellaneous Steam Plant (923)
TOTAL Maintenance (Enter Total of Lines 14 thru 18)063)
TOTAL Power Production Expenses-Steam Plant (Enter Total 0 (634)51,401
B. Nuclear Power Generation
Operation
(517) Operation Supervision and Enaineering
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 Enaineering
(529) Maintenance of Structures
530) Maintenance of Reactor Plant Eauipment
(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
C. Hvdraulic Power Generation
Operation
(535) Operation Supervision and Enaineering 489 563 400,948
536) Water for Power 263 695 575
537) Hydraulic Expenses 763,857 988,659
538) Electric Expenses 295,532 202 127
(539\ Miscellaneous Hvdraulic Power Generation Expenses 205 936 140 565
(540\ Rents 079 589
TOTAL Operation (Enter Total of lines 43 thru 48)041 662 751 464
FERC FORM NO.(12-96)Page 320
Idaho
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubm April 17 2006 December 31, 2005
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Previous Year(a)(b)(c)
C. Hydraulic Power Generation (Continued)
Maintenance
541 Maintenance Supervision and Engineering 86,983 934
542 Maintenance of Structures 151,462 141 595
543 Maintenance of Reservoirs, Dams, and Waterways 190,501 489 932
544 Maintenance of Electric Plant 587 959 548,499
545 Maintenance of Miscellaneous Hydraulic Plant 174,658 17,050
TOTAL Maintenance (Enter Total of lines 52 thru 56)191 563 275 011
TOTAL Power Production Expenses-Hydraulic Power (Enter total 233,225 026,474
D. Other Power Generation
Operation
546 Operation Supervision and Engineering 193 767
547 Fuel 711,402 894,206
548 Generation Expenses 110,282 80,964
549 Miscellaneous Other Power Generation Expenses 211 803 205,429
550 Rents 3,497,025 694,210
TOTAL Operation (Enter Total of lines 61 thru 65)562,704 892,576
Maintenance
551 Maintenance Supervision and Engineering 817 46,778
552 Maintenance of Structures 617 755
553 Maintenance of Generating and Electric Plant 133 289,335
554 Maintenance of Miscellaneous Other Power Generation Plant 942 660
TOTAL Maintenance (Enter Total of lines 68 thru 71)116,509 363 528
TOTAL Power Production Expenses-Other Power (Enter Total of 679 213 256,104
E. Other Power Supply Expenses
555) Purchased Power 504 630 75,193,821
(556) Svstem Control and Load Dispatching 235 321 409,066
557) Other Expenses 16,406,456 47,637,409
TOTAL Other Power Supplv Expenses (Enter Total of lines 75 tt 108 146,408 123,240,296
TOTAL Power Production Expenses (Enter Total of lines 20,40,117,058,212 133 574 274
2. TRANSMISSION EXPENSES
Operation
560 Operation Supervision and Engineering 550 892 602 936
561 Load Dispatchina 519 710 450,484
(562 Station Expenses 82,319 31,644
(563 Overhead Line Expenses 866 003
564 Underground Line Expenses
(565 Transmission of Electricity by Others 409,904 294 259
566 Miscellaneous Transmission Expenses 234 895 125,700
567 Rents 719 855
TOTAL Operation (Enter Total of lines 82 thru 89)861 303 596,880
Maintenance
568 Maintenance Supervision and Engineering 83,345 131 954
569 Maintenance of Structures 71,957
570 Maintenance of Station Eauipment 200,592 449,661
(571 Maintenance of Overhead Lines 542,185 493,792
572 Maintenance of Underground Lines (280
573 Maintenance of Miscellaneous Transmission Plant 261
TOTAL Maintenance (Enter Total of lines 92 thru 97)942,060 075,407
TOTAL Transmission Expenses (Enter Total of lines 90 and 98)803 364 672,287
100 3. DISTRIBUTION EXPENSES
101 Operation
102 580) Operation Supervision and Engineering 304 746 227 560
FERC FORM NO.(12-96)Page 321
Idaho
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resubm! April 17, 2006Avista Cor (2)December 31,2005
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 134,104 138 351
106 583 Overhead Line Expenses 523,959 693,715
107 584 Underground Line Expenses 570,427 551 318
108 585 Street Liahtina and Signal Svstem Expenses 119,976 120,638
109 586 Meter Expenses 34,146 469,482
110 587 Customer Installations Expenses 376,134 186,226
111 588 Miscellaneous Distribution Expenses 377 277 330,420
112 589 Rents 70,650 122 017
113 TOTAL Operation (Enter Total of lines 102 thru 112)511,419 839 727
114 Maintenance
115 (590) Maintenance Supervision and Enqineerinq 360,429 206,442
116 (591 Maintenance of Structures 38,086 4,419
117 592) Maintenance of Station Equipment 134 133 203,597
118 (593) Maintenance of Overhead Lines 151 130 897 296
119 (594) Maintenance of Underground Lines 270 910 279,621
120 595 Maintenance of Line Transformers 43,613 162,091
121 596 Maintenance of Street Liqhting and Signal Systems 109 552 83,896
122 (597 Maintenance of Meters 646 737
123 598) Maintenance of Miscellaneous Distribution Plant 225,613 132 098
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)3,401 112 977 197
125 TOTAL Distribution Expenses (Enter Total of lines 113 and 124 912 532 816 924
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 901) Supervision 229,236 30,061
129 (902 Meter Reading Expenses 900 692 905,958
130 903 Customer Records and Collection Expenses 649,438 693,120
131 904 Uncollectible Accounts 497 013 593,468
132 (905 Miscellaneous Customer Accounts Expenses 176 277 190,325
133 TOTAL Customer Accounts Expenses (Enter Total of lines 128 t 452,656 4,412 932
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Supervision
137 908 Customer Assistance Expenses 701,463 271 472
138 909 Informational and Instructional Expenses 585 331
139 (910 Miscellaneous Customer Service and Informational Expenses 322 31,467
140 TOTAL Cust. Service and Informational Expenses (Enter Total (750 370 381,271
141 6. SALES EXPENSES
142 Operation
143 911 Supervision
144 912 Demonstrating and Selling Expenses 150,897 399 488
145 913 Advertisinq Expenses 46,430 45,374
146 916 Miscellaneous Sales Expenses 700
147 TOTAL Sales Expenses (Enter Total of lines 143 thru 146)197 327 448,562
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries 234,111 715,357
151 921 Office Supplies and Expenses 357,764 085,340
152 Less) 1922) Administrative expenses Transferred-Credit (8,185)895)
FERC FORM NO.(12-96)Page 322
Idaho
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resubm! April 17, 2006Avista Cor (2)December 31 2005
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 231,968 951 685
155 924 Property Insurance 365,995 330,872
156 925 Injuries and Damages 940,719 140 490
157 (926 Employee Pensions and Benefits 353 924 278,527
158 927 Franchise Requirements 350 900
159 928 Reaulatorv Commission Expenses 569,939 724,155
160 Less)929) Duplicate Charaes-Cr.
161 930.General Advertisina Expenses (8,868)396
162 930.Miscellaneous General Expenses 978,249 109 120
163 931) Rents 393,515 613,653
164 TOTAL Operation (Enter Total of lines 150 thru 163)15,415,480 16,970,599
165 Maintenance
166 935) Maintenance of General Plant 367,039 235,919
167 TOTAL Administrative and General Expenses (Enter Total of lin 16,782 519 18,206 518
168 TOTAL Electric Operation and Maintenance Expenses (Enter Tc 154 956 979 173,512,769
125 133 140 147 and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of emp construction employees in a footnote.
for the payroll period ending nearE 3. The number of employees assignable to the electric
payroll period ending 60 days bef( department from joint functions of combination utilities may
2. If the respondent's payroll fol be determined by estimate, on the basis of employee equiva-
cludes any special construction lents.Show the estimated number of equivalent employees
employees on line 3, and show th attributed to the electric department from joint functions.
1 Pavroll Period Ended (Date) December 31 2005
2 Total Reaular Full-Time Employees
3 Total Part-Time and Temporarv Employees
4 Allocation of General Employees 162 197
5 Total Employees (See Note 1)253 289
FERC FORM NO.1 (12-96) Page 323
This Page Intentionally Left Blank
Name of Respondent This R~rt Is:(1) 119 An Original
Date of Report
(Mo, Da, Yr)
State of Ore on
Year of Report
Avista Corp (2)D A Resubmission December 31 2005April 17 2006
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 ammmt(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 forlines 7 9, 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.
Line
No.
Account
TOTAL Utility Opemting 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
266
Note: (1) fufonnation other than operating revenue not available by state.
FERC FORM NO.1 (REVISED 12-96)
300-301
320-325
320-325
336-338
336-338
336-338
262-263
262-263
262-263
234 272-277
234 272-277
Page 114
$212,417 865 $87,412 761
Name of Respondent This R,!:E,ort Is:(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of Ore on
Year of Report
Avista Corp (2)D A Resubmission April 17 2006 December 31,2005
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceedillg 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 1he report to stockholders are
applicable to this Statement of Income, such notes maybe at-
tached at page 122.
8. Enter on page 122 a consise explanation of only 1hose
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 1he preceding year.
Also give 1he approximate dollar effect of such changes.
9. Explain in a foonote if 1he previous years figures are
different from that reported in prior reports.
10. If 1he 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
OTIffiR UTILITY
Current Year Previous Year Line
No.
$132 856,140 $87,412 761
FERC FORM NO.1 (REVISED 12-96)Page 115
tate 0 egon
Name of Respondent This R~ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A ResubmisslOn April17, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103 , 106)
1. Report below the original cost of electric plant in service ac-estimated basis if necessary, and include 1he 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, Electric Plant in Service (Clas-of tentative distributions of prior year reported in column (b).
silled), 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-retirements which have not been classified to primary accounts
Classified: and Account 106, Completed Cons1ruction Not Clas-at the end of1he year, include in column (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, corrections of add-riate contra enlIy to 1he account for accumulated depreciation
itions and retirements for 1he current or preceding year.provision. Include also in column (d) reversals of tentative dis-
4. Enclose in paren1heses credit adjustments of plant accounts to tributions of prior year of unclassified retirements. Attach sup-
indicate 1he negative effect of such accounts.plemental statement showing 1he account distributions of 1hese
5. Classify AccountlO6 according to prescribed accounts, on an tentative classifications in columns (c) and (d), including the
Balance at
Line Account Beginnmg of Year Additions
No.(a)(b)(c)
1. INTANGIBLE PLANT
(301)Organization
(302)Franchises and Consents
(303)Miscellaneous Intangible Plant 205
TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)205
2. PRODUCTION PLANT
A Steam Production Plant
(310)Land and Land Rights
(311)Structures and Improvements
(312)Boiler Plant Equipment
(313)Engines and Engine Driven Generators
(314)Turbogenerator 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 tbru 15)
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
(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 Bridges
(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 Rights
(341)Structures and Improvements 269 300 4,401 658
(342)Fuel Holders, Products and Accessories 565 617 7,173 941
(343)Prime Movers
(344)Generators 629 747 955 296
(345)Accessory Electric Equipment 232 162 615 872
fOr
FERC FORM NO.1 (ED. 12-91)Page 204
State of Oregon
Name of Respondent This R~ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A ResubmisslOn April 17 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 102 103, and 106) (Continued)
reversa1s of the prior years tentative account distributions of umn (f) only the offset to the debits or credits distributed in
these amounts. Careful observance of the above instructions column (f) to primary account classifications.
and the texts of Accounts 101 and 106 will avoid serious OIniS-1. For Account 399, state the nature and use of pJantincluded
sions of the reported amount of respondent's pJant actnaJly in the account and if substantial in amount submit a supple-
m service at end of year.mentary statement showing subaccount classification of such
Show in column (f) reclassifications or transfers within pJant conforming to the requirements of these pages.
utility pJant 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 sold
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 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.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)($f)No.
(301)
(302)
205 (303)
205
(310)
(311)
(312)
(313)
(314)
(315)
(316)
(317)
(320)
(321)
(322)
(323)
(324)
(325)
(326)
(330)
(331)
(332)
(333)
(334)
(335)
(336)
(337)
(340)
670 958 (341)
739 558 (342)
(343)
702 752 119 882 291 (344)
848 034 (345)
FERC FORM NO.(ED. 12-88)Page 205
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 April17, 2006 December 31 2005
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 Ecnripment 657 989 376 518
(347)Asset Retirement Costs for Other Production 351 682
TOTAL Other Production Plant (Enter Total of lines 37 tbru 44)104 354 815 874 967
TOTAL Production Plant (Enter Total oflines 16, 25, 35, and 45)104 354 815 874 967
3. TRANSMISSION PLANT
(350)Land and Land Rights 302
(352)Structures and Improvements
(353)Station Equipment 4,425 886 298 128
(354)Towers and Fixtures
(355)Poles and Fixtures 993 472
(356)Overhead Conductors and Devices 291 387
(357)Underground Conduit
(358)Underground Conductors and Devices
(359)Roads and Trails
(359.Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total oflines 48 tbru 57)771 047 298 128
4. DISTRIBUTION PLANT
(360)Land and Land Rights
(361)Structures and Improvements
(362)Station Equipment
(363)Stora.e;e Battery Equipment
(364)Poles, Towers, and Fixtures
(365)Overhead Conductors and Devices
(366)Underground 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 Lighting and Signal Systems
(374)Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 tbru 74)
5. GENERAL PLANT
(389)Land and Land Rights
(390)Structures and Improvements
(391)Office Furniture and Equipment
(392)Transportation Equipment
(393)Stores Equipment
(394)Tools, Shop and Gara.e;e Equipment
(395)Laboratory Equipment
(396)Power Operated Equipment
(397)Communication Equipment 444
(398)Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 77 tbru 86)444
(399)Other Tan.cib1e Property
(399.Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 88 and 89)444
TOTAL (Accounts 101 and 106)110,165 511 69,173 095
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 110,165 511 69,173 095
State of Oregon
FERC FORM NO.1 (ED. 12-88)Page 206
tate 0 regon
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 April17 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (AccoWlts 101, 102, 103 , and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)
(g)
No.
034 507 (346)
351 682 (347)
702,752 165 527 030
702 752 165 527 030
302 (350)
(352)
724 014 (353)
(354)
993 472 (355)
291 387 (356)
(357)
(358)
(359)
(359.
069,175
(360)
(361)
(362)
(363)
(364)
(365)
(366)
(367)
(368)
(369)
(370)
(371)
(372)
(373)
(374)
(389)
(390)
(391)
(392)
(393)
(394)
(395)
(396)
444 (397)
(398)
444
(399)
(399.
444
702 752 175 635 854
(102)
(103)
702 752 175 635 854
FERC FORM NO.1 (ED. 12-88)Page 207
Name of Respondent
A vista Corporation
This R~ort Is:
(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of Oreaon
Year of Report
(2)A Resubmission April 17 2006 Dec. 31 , 2005
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 (0 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)
Larae (or Industrial)
(444) Public Street and Hiahwa Liahtin
(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 0 TOTAL Sales of Electricit
13 (Less) (449.1) Provision for Rate Refunds14 TOTAL Revenues Net of Provision for Refunds15 Other 0 eratina Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro ert
20 (455) Interde artmental Rents
21 (456) Other Electric Revenues
TOTAL Other 0 eratina Revenues
TOTAL Electric 0 eratina 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.
OPERATING REVENUES
Amount for Amount forYear Previous Year(b) (c)
842 187
842 187
993 250
842,187
202 986
719 538 390 601
719 538
$79,561 725
64,593,587
$64 593 587
Page 300
State of Oreo-on State of Ore on
This R~ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
(2)A Resubmlssion April 17, 2006 Dec. 31, 2005
Name of Respondent
A vista Corporation
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.
MEGAWATIHOURS SOLD
Amount for
Previous Year
(e)
5. See page 108, Important Changes During Year, for
important new territory added and imp0l1ant rate increases
or decreases.
6. For lines 2, 4~ 5, and 6, see page 304 for amounts
relating to un billed revenue by accounts.
7. Include unmetered sales. Provide details of such sales
in a foonote.
A VG. NO. OF CUSTOMERS PER MONTH
Number for
Number for Year Previous Year
725 554
725 554
725 554
232 653
232 653
232 653
Revenues, MWH and Customers for previous year were reported on supplemental pages titled "Not Directly
Assigned" for the 2004 filings.
FERC FORM NO.1 (ED. 12-89)Page 301
Line
No.
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubmlssion April 17 2006 December 31 , 2005
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
fa)fb)(c)
(1) POWER PRODUCTION EXPENSES
A. Steam Power Generation
Operation
500 Operation Supervision and Engineerina
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
509 Allowances
TOTAL Operation (Enter Total of Lines 4 thru 11)
Maintenance
510 Maintenance Supervision and Engineerino 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 1 309
B. Nuclear Power Generation
Operation
517) Operation Supervision and Engineerino
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 Engineerino
529 Maintenance of Structures
(530 Maintenance of Reactor Plant Eauipment
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(Entertotal of lines
C. Hvdraulic Power Generation
Operation
535 Operation Supervision and Enoineerino
(536 Water for Power
537 Hydraulic Expenses
538 Electric Expenses
539 Miscellaneous Hvdraulic Power Generation Expenses
540 Rents
TOTAL Operation (Enter Total of lines 43 thru 48)108
FERC FORM NO.(12-96)Page 320
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubmission April 17,2006 December 31 , 2005
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Previous Year(a)(b)(c)
C. Hydraulic Power Generation (Continued)
Maintenance
(541 Maintenance Supervision and Enaineerina
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-Hvdraulic Power (Enter total of lines 108
D. Other Power Generation
Operation
(546 Operation Supervision and Enaineerina 732 049 845 344
547 Fuel 903,447 786 064
548 Generation Expenses 975,072 138,565
549 Miscellaneous Other Power Generation Expenses 977 781
550 Rents 73,424
TOTAL Operation (Enter Total of lines 61 thru 65)70,710,969 776,754
Maintenance
551) Maintenance Supervision and Enaineering 59,289 16,794
552) Maintenance of Structures
553) Maintenance of Generatina and Electric Plant 285,753 227 625
(554) Maintenance of Miscellaneous Other Power Generation Plant 123,490 78,077
TOTAL Maintenance (Enter Total of lines 68 thru 71)468,532 322,496
TOTAL Power Production Expenses-Other Power (Enter Total of lines 66 179 501 20,099,250
E. Other Power Supplv Expenses
(555) Purchased Power
556) System Control and Load Dispatching
(557) Other Expenses
TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 77)
TOTAL Power Production Expenses (Enter Total of lines 20, 40, 58, 73 a 179,501 100 667
2. TRANSMISSION EXPENSES
Operation
(560) Operation Supervision and Engineering
561) Load Dispatching
(562) Station Expenses 36,876 19,020
(563) Overhead Line Expenses 123 269
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)999 289
Maintenance
568 Maintenance Supervision and Engineering
569 Maintenance of Structures
(570 Maintenance of Station Equipment
571 Maintenance of Overhead Lines 174
572 Maintenance of Underaround Lines
573 Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Enter Total of lines 92 thru 97)174
TOTAL Transmission Expenses (Enter Total of lines 90 and 98)172 289
100 3. DISTRIBUTION EXPENSES
101 Operation
102 1(580) Operation Supervision and Enaineering
FERC FORM NO.(12-96)Page 321
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A ResubmisslOn April 17 2006 December 31 2005
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 Discatchina
105 582 Station Excenses
106 (583 Overhead Line Excenses
107 584 Undercround Line Excenses
108 585 Street Lichtinc and Sicnal System Excenses
109 586 Meter Expenses
110 587 Customer Installations Expenses
111 588 Miscellaneous Distribution Expenses
112 589 Rents
113 TOTAL Operation (Enter Total of lines 102 thru 112)
114 Maintenance
115 590) Maintenance Supervision and Enaineerina
116 591) Maintenance of Structures
117 592) Maintenance of Station Eauipment
118 593 Maintenance of Overhead Lines
119 594 Maintenance of Undercround Lines
120 595 Maintenance of Line Transformers
121 596 Maintenance of Street Liahtina and Sianal 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 Excenses (Enter Total of lines 113 and 124)
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 901) Supervision
129 902) Meter Readina Expenses
130 903) Customer Records and Collection Expenses
131 (904) Uncollectible Accounts
132 905) Miscellaneous Customer Accounts Excenses
133 TOTAL Customer Accounts Expenses (Enter Total of lines 128 thru 132
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 (907) Supervision
137 908) Customer Assistance Expenses
138 (909) Informational and Instructional Expenses
139 910) Miscellaneous Customer Service and Informational Expenses
140 TOTAL Cust. Service and Informational Expenses (Enter Total of lines 1
141 6. SALES EXPENSES
142 Operation
143 911 Supervision
144 (912 Demonstratina and Sellina Expenses
145 913 Advertisina Expenses
146 916 Miscellaneous Sales Expenses
147 TOTAL Sales Expenses (Enter Total of lines 143 thru 146)
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries
151 921) Office Supplies and Expenses
152 Less) (922) Administrative expenses Transferred-Credit
FERC FORM NO.(12-96)Page 322
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original
Avista Cor (2)A Resubmission April 17,2006 December 31, 2005
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
155 924 Property Insurance
156 925 Iniuries and Damages
157 (926 Employee Pensions and Benefits
158 (927 Franchise Requirements
159 928 Regulatory Commission Expenses
160 Less) (929) Duplicate Charges-Cr.
161 930.1) General Advertising Expenses
162 (930.2) Miscellaneous General Expenses
163 931) Rents
164 TOTAL Operation (Enter Total of lines 150thru 163)
165 Maintenance
166 (935) Maintenance of General Plant
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 a
168 TOTAL Electric Operation and Maintenance Expenses (Enter Total of lin 72,223 674 120 956
79,99,125,133,140,147 and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of emp construction employees in a footnote.
for the payroll period ending nearE 3. The number of employees assignable to the electric
payroll period ending 60 days bef( department from joint functions of combination utilities may
2. If the respondent's payroll fol be determined by estimate, on the basis of employee equiva-
cludes any special construction lents.Show the estimated number of equivalent employees
employees on line 3, and show th attributed to the electric department from joint functions.
1 Payroll Period Ended (Date) December 31, 2005
2 Total Reaular Full-Time Emplovees
3 Total Part-Time and Temporary Employees
4 Allocation of General Employees
5 Total Employees (See Note 1)
FERC FORM NO.(12-96) Page 323
Name of Respondent This R~ort Is:
( 1 ) j2g An on gina1
Avista Corp (2)
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 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-
parnes 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.
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)
A Resubmission
Date of Report
(Mo, Da, Yr)
State of California
Year of Report
(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
April 17 2006 Dec. 2005
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
857 770 $20 682 299
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
Avista Corp A Resubrnission Dec. 31 2005(2)
Date of Report
(Mo, Da, Yr)
State of California
Year of Report
April 17 2006
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 adjusbnents 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 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 wonnation in the blank space on page
122 or in a supplemental statement
GAS UTILITY
Current Year Previous Year tine
No.
OTHER UTILITY
Current Year Previous Year
857 770
FERC FORM NO.(REVISED 12-96)
$20 682 299
Page 115
Name of Respondent This R~rt Is:(1) ~ An Original
Avista Corp (2)
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 thru 20 as ap-
propriate. Include these amounts in columns (c) and (d)
totals.
2. Report amounts in account 414, OtherUtility Operating
Income, in the same manner as accounts 412 and413 above.
3. Report data forlines 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.
line
No.
Account
(a)
FERC FORM NO.1 (REVISED 12-96)
0 A Resubmission
(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
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
April17 2006 Dec. 31 2005
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
$10 877 767 691 177
Name of Respondent This R~rt Is:(1) ~ An Original
Avista Corp A Resubmission Dec. 31, 2005(2)
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
April 17 2006
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
ELECTRIC UTILITY
Current Year Previous Year
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.
GAS UTILITYCurrent Year Previous Year Line
No.
OTHER UTILITY
Current Year Previous Year
$10 877 ,767 691 177
FERC FORM NO.1 (REVISED 12-96)Page 115
State of Montana
Name of Respondent This Re~rt Is:Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A ResubmisslOn Apri117 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 102 103 106)
1. Report below the original cost of electric plant in. service ac-estimated basis if necessary, and in.clude the e.ntries in. coJumn
cordin.g to the prescribed accounts.(c). Also to be in.cluded in. column (c) are entries for reversals
2. In addition to Account 101, Electric Plant in. Service (Clas-of tentative distributions of prior year reported in. column (b).
sified), this page and the next in.clude Accounts 102, Electric Plant Likewise, if the responde.nt has a significant amount of plant
Purchased or Sold; Account 103, Experimental Electric Plant Un-retirements which have not been classified to primary accounts
Classified; and Account 106, Completed Construction Not Clas--at the e.nd of the year, in.clude in. column (d) a tentative distrib-
silled - Electric.ution of such retirements on an estimated basis, with approp-
3. Include in. coJumn (c) or (d), as appropriate, cO1rections of add-riate contra entry to the account for accumulated depreciation
itions and retireme.nts for the curre.nt 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 retirements. Attach sup-
indicate the negative effect of such accounts.plemental statement showin.g the account distributions of these
5. Classify AccountlO6 accordin.g to prescribed accounts, on an tentative classifications in. columns (c) and (d), in.cluding the
Balance at
Line Account Beginning of Year Additions
No.(a)(b)(c)
1. !NT ANGIBLE PLANT
(301)Organization
(302)Franchises and Consents 222 448
(303)Miscellaneous Intangible Plant 185,165
TOTAL Intangible Plant (Enter Total oflines 2, 3, and 4)6,407 613
2. PRODUCTION PLANT
A Steam Production Plant
(310)Land and Land Rights 299 549
(311)Structures and Improvements 998 520 886
(312)Boiler Plant Equipment 119 300 747 286 535
(313)Engines and Engine Driven Generators
(314)Turbogenerator Units 010,480 560 680
(315)Accessory Electric Equipment 774 590 655 847
(316)Misc. Power Plant Equipment 759 362 044
(317)Asset Retirement Costs for Steam Production 134 589
TOTAL Steam Production Plant (Enter Total of lines 8 tbru 15)279,143 248 687 581
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 236 380 219 188
(331)Structures and lrnDrovements 11,866 978 755
(332)Reservoirs, Dams, and Waterways 994 267
(333)Water Wheels, Turbines, and Generators 559,072 642,464
(334)Accessory Electric Equipment 559,497 236 860
(335)Misc. Power Plant Equipment 647 733 747
(336)Roads, Railroads, and Bridges 225 369
(337)Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 tbru 35)132 089 296 132 014
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
State of Montana
Name of Respondent This ~ort Is:Date of Report Year of Report (1) X An Original (Mo, Va, Yr)
Avista Corp.(2)A Resubmission April17, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
reversals of the prior years tentative account distributions of umn (f) only the offset to the debits or credits distributed in
these amounts. Careful observance of the above instructions column (f) 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 ofpJantincluded
sions of the reported amount of respondent's pJant actually in the account and if substantial in amount submit a supple--
m service at end of year. mentary statement showing subaccount class.ification of such
Show in column (f) reclassifications or transfers within pJant conformmg to the reqllirements of these pages.
utility pJant 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 sold
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 column (e)posed journal entries have been flied 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)(f)
(g)
No.
(301)
222 448 (302)
357 164 808 (303)
357 387 256
250 299 299 (310)
806 988 600 (311)
162,194 120,425 088 (312)
(313)
449 676 121,484 (314)
5,425 14,425 012 (315)
781 406 (316)
134 589 (317)
655 351 281,175 478
(320)18 i
(321)
(322)
(323)
(324)
(325)
(326)
41,455 568 (330)
2,434 896 299 (331)
994 267 (332)
066 097 135,439 (333)
658 767 699 (334)
649,480 (335)
225 369 (336)
(337)
097,189 134,124,121
(340)
(341)
(342)
(343)
(344)
(345)
FERC FORM NO.1 (ED. 12-88)Page 205
State of Montana
Name of Respondent This Re~rt Is:Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April17, 2006 December 31, 2005
ELECTRIC PLANT IN SERVICE (ACCOWlts 101 , 102, 103, 106)
Balance at
Line Account Beginning 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 tbru 44)
TOTAL Production Plant (Enter Total of lines 16 , and 45)411 232 544 819 595
3. TRANSMISSION PLANT
(350)Land and Land Ri,ghts 883 384
(352)Structures and Improvements 461 581
(353)Station Equipment 253 982 121 045
(354)Towers and Fixtures 013 530
(355)Poles and Fixtures 171,154 216
(356)Overhead Conductors and Devices 744 525 786
(357)Underground Conduit
(358)Underground Conductors and Devices
(359)Roads and Trails 367,476
(359.Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 tbru 57)895 632 125 047
4. DISTRIBUTION PLANT
(360)Land and Land Ri,ghts
(361)Structures and Improvements 881
(362)Station Equipment 152 268
(363)Storage BattervEquipment
(364). Poles, Towers, and Fixtures 080
(365)Overhead Conductors and Devices 676
(366)Under.eround Conduit
(367)Under.eround Conductors and Devices 637
(368)Line Transformers 897
(369)Services 127
(370)Meters
(371)Installations on Customer Premises
(372)Leased Propertvon Customer Premises
(373)Street Lighting and Signal Systems
(374)Asset Retirement Costs for Distribution Plant
TOTAL Distribution Plant (Enter Total of lines 60 tbru 74)186 641
5. GENERAL PLANT
(389)Land and Land Rights
(390)Structures and Improvements
(391)Office Furniture and Equipment
(392)Transportation Equipment 520
(393)Stores Equipment
(394)Tools, Shop and Garage EQuipment
(395)Laboratory Equipment
(396)Power Operated Equipment
(397)Communication Equipment 910 971
(398)Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 77 tbru 86)910 31,491
(399)Other Tan,gible Property
(399.1)Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87 tbru 89)910 31,491
TOTAL (Accounts 101 and 106)474 738 340 976,133
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 474 738 340 976,133
FERC FORM NO.1 (ED. 12-88)Page 206
State of Montana
Name of Respondent This ;ort Is:Date of Report Year of Report(1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission Apri117, 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
(346)
(347)
752 540 415 299,599
883 384 (350)
461,581 (352)
759 371 268 (353)
013 530 (354)
071 7,173 299 (355)
745 311 (356)
(357)
(358)
367,476 (359)
(359.1)
830 015 849
(360)
881 (361)
152 268 (362)
(363)
080 (364)
676 (365)
(366)
637 (367)
897 (368)
127 (369)
(370)
(371)
(372)
(373)
(374)
186 641
(389)
(390)
(391)
520 (392)
(393)
(394)
(395)
(396)
881 (397)
(398)
47,401
(399)
(399.
47,401
777 727 478 936 746
(102)
(103)
777 727 478 936 746
FERC FORM NO.1 (ED. 12-88)Page 207 NeAt PIl~E. i~
Name of Respondent This R~rt Is:
(1) 129 An Original
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
A vista Corporation (2)A Resubmission
ELECTRIC OPERATING REVENUES (Account 400)
April 17 2006
1. Report below operating revenues for each prescribed
account, and manufactured gas revenues in total.
2. Report number of customers, columns (f) and (g), on
the basis of meters, in addition to the number of flat rate
accounts; except that where separate meter readings are
added for billing purposes, one customer should be counted
Line
No.
Title of Account
(a)
Sales of Electricit
(440) Residential Sales
(442) Commercial and Industrial Sales (3)
Small (or Commercial)
Laroe (or Industrial)
(444) Public Street and Hiohwa Liohtino
(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 eratino Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electric Pro ert
20 (455) Interde artmental Rents
21 (456) Other Electric Revenues
TOTAL Other 0 eratino Revenues
TOTAL Electric 0 eratino Revenues
FERC FORM NO.1 (ED. 12-89)
Dec. 31, 2005
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)
976 084
393
327 (1)
829,598 (4)
844 925
518
693
15,693
844 925 15,693
43,386 342
989,456 254 658
032 842
$10,877 767
303 000
318 693
Page 300
Name of Respondent This R~ort Is:(1) lliI An Original
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
A vista Corporation (2)A Resubmission April 17, 2006 Dec. 31, 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
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 un billed revenue by accounts.
7. Include unmetered sales. Provide details of such sales
in a foonote.
Amount for
Previous Year
A VG. NO. OF CUSTOMERS PER MONTH
Number for
N umber for Year Previous YearAmount for Year
279 (2)287
132 631
132 910 287
132 910 287
(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.
(4) 447 Revenues for 2004 were reported on "Not Directly Assinged" page.
FERC FORM NO.(ED. 12-89)Page 301
Line
No.
Montana
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resubm! April 17, 2006Avista Cor (2)December31 2005
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 Enqineering 103,458 36,449
501 Fuel 12,820,507 11,022,574
502 Steam Expenses 165,771 118,354
503 Steam from Other Sources
Less) (504) Steam Transferred-Cr.
505 Electric Expenses 61,531 58,911
506 Miscellaneous Steam Power Expenses 312,422 639 953
(507 Rents 13,621 18,573
509 Allowances
TOTAL Operation (Enter Total of Lines 4 thru 11)15,477,309 13,894 814
Maintenance
510) Maintenance Supervision and Engineerinq 324,441 314 697
511) Maintenance of Structures 405,900 366,524
512) Maintenance of Boiler Plant 611 525 341 814
(513) Maintenance of Electric Plant (17 631 396,056
514) Maintenance of Miscellaneous Steam Plant 354 983 519 888
TOTAL Maintenance (Enter Total of Lines 14 thru 18)679 218 938,979
TOTAL Power Production Expenses-Steam Plant (Enter Total 0 19,156,527 18,833,793
B. Nuclear Power Generation
Operation
(517 Operation Supervision and Enqineering
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 Enqineering
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
C. Hvdraulic Power Generation
Operation
(535) Operation Supervision and Engineerinq 135 509 104 729
(536) Water for Power 816,763
537 Hydraulic Expenses 61,525 748,960
538 Electric Expenses 799 923 876 086
539 Miscellaneous Hydraulic Power Generation Expenses 78,968 366
540 Rents
TOTAL Operation (Enter Total of lines 43 thru 48)075,925 626 904
FERC FORM NO.(12-96)Page 320
Montana
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resub~jAPril 25, 2005Avista Cor (2)December 31 2005
AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Previous Year
(a)(b)(c)
C. Hydraulic Power Generation (Continued)
Maintenance
541 Maintenance Supervision and Enaineerina 123,300 240
(542 Maintenance of Structures 73,305 75,073
543 Maintenance of Reservoirs, Dams, and Waterwavs 59,234 378,054
544 Maintenance of Electric Plant 683,087 670 200
545) Maintenance of Miscellaneous Hydraulic Plant 174,242 143,227
TOTAL Maintenance (Enter Total of lines 52 thru 56)113,168 337,794
TOTAL Power Production Expenses-Hydraulic Power (Enter total 189 093 964 698
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 EnQineering 221
(552 Maintenance of Structures
553 Maintenance of GeneratinQ and Electric Plant
554 Maintenance of Miscellaneous Other Power Generation Plant
TOTAL Maintenance (Enter Total of lines 68 thru 71)221
TOTAL Power Production Expenses-Other Power (Enter Total of 221
E. Other Power Supplv Expenses
555) Purchased Power
(556) Svstem Control and Load DispatchinQ
(557) Other Expenses
TOTAL Other Power Supply Expenses (Enter Total of lines 75 tt
TOTAL Power Production Expenses (Enter Total of lines 20 21,345,620 799 712
2. TRANSMISSION EXPENSES
Operation
(560) Operation Supervision and Enoineering 20,794 831
(561) Load Dispatchino 150 19,888
562 Station Expenses 162 202
(563 Overhead Line Expenses 397 23,947
(564 Underoround Line Expenses
(565 Transmission of Electricity by Others
(566) Miscellaneous Transmission Expenses
567) Rents 822 742
TOTAL Operation (Enter Total of lines 82 thru 89)131 325 135,610
Maintenance
(568 Maintenance Supervision and Enoineerino 23,419 510
569 Maintenance of Structures 138 556
570 Maintenance of Station Equipment 874 87,320
571 Maintenance of Overhead Lines 67,820 314 299
572 Maintenance of Underground Lines
573 Maintenance of Miscellaneous Transmission Plant
TOTAL Maintenance (Enter Total of lines 92 thru 97\134 251 408 685
TOTAL Transmission Expenses (Enter Total of lines 90 and 98)265 576 544 295
100 3. DISTRIBUTION EXPENSES
101 Operation
102 580) Operation Supervision and Engineering
FERC FORM NO.1 (12-96)Page 321
Montana
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resubm!Avista Cor (2)April 17 2006 December 31 2005
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 Dispatchina
105 582 Station Expenses 540
106 583 Overhead Line Expenses
107 584 Underoround Line Expenses
108 585 Street Liohtino and Sional System Expenses
109 (586 Meter Expenses
110 587 Customer Installations Expenses
111 588 Miscellaneous Distribution Expenses
112 589 Rents 100
113 TOTAL Operation (Enter Total of lines 102 thru 112)640
114 Maintenance
115 590 Maintenance Supervision and Engineerina 580
116 591 Maintenance of Structures
117 592 Maintenance of Station Eauipment
118 (593 Maintenance of Overhead Lines 555
119 594 Maintenance of Underoround Lines
120 (595 Maintenance of Line Transformers
121 596 Maintenance of Street Liohting and Sianal Systems 351
122 597 Maintenance of Meters
123 (598 Maintenance of Miscellaneous Distribution Plant
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)514
125 TOTAL Distribution Expenses (Enter T otaJ of lines 113 and 124)154
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Operation
128 901 Supervision
129 902 Meter Readino 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 t
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Supervision
137 908 Customer Assistance Expenses
138 909 Informational and Instructional Expenses 599
139 910 Miscellaneous Customer Service and Informational ExDemses
140 TOTAL Cust. Service and Informational Expenses (Enter Total c 599
141 6. SALES EXPENSES
142 Operation
143 (911 Supervision
144 912 Demonstratino and Selling Expenses
145 913 Advertising Expenses
146 916 Miscellaneous Sales Expenses
147 TOTAL Sales Expenses (Enter Total of lines 143 thru 146)
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries
151 921) Office Supplies and Expenses 880
152 Less) (922) Administrative expenses Transferred-Credit
FERC FORM NO.(12-96)Page 322
Montana
Name of Respondent This Report Is:I Date of Report Year of Report
(1)An Original
A Resubm! April 17, 2006Avista Cor (2)December 31,2005
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 Emploved 438
155 924 Propertv Insurance 244,390
156 (925 Iniuries and Damaaes 391
157 926 Employee Pensions and Benefits 233
158 927 Franchise Requirements
159 (928 Regulatory Commission Expenses 833,454
160 Less) (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses
162 930.2) Miscellaneous General Expenses
163 (931) Rents
164 TOTAL Operation (Enter Total of lines 150 thru 163)091 841
165 Maintenance
166 935) Maintenance of General Plant 15,484 15,552
167 TOTAL Administrative and General Expenses (Enter Total of lin 15,484 107 393
168 TOTAL Electric Operation and Maintenance Expenses (Enter Tc 21,626,680 24,462 153
79,99,125,133,140,147 and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1. The data on number of emp construction employees in a footnote.
for the payroll period ending nearE 3. The number of employees assignable to the electric
payroll period ending 60 days bef( department from joint functions of combination utilities may
2. If the respondent's payroll fol be determined by estimate, on the basis of employee equiva-
cludes any special construction lents.Show the estimated number of equivalent employees
employees on line 3, and show th attributed to the electric department from joint functions.
1 Pavroll Period Ended (Date) December 31, 2005
2 Total Reaular Full-Time Employees
3 Total Part-Time and Temporary Employees
4 Allocation of General Emplovees
5 Total Employees (See Note 1)
FERC FORM NO.1 (12-96) Page 323
Name of Respondent This R~rt Is:
(1) 129 An Original
Avista Corp (2)A Resubmission
Not Directl Assi ed to StatesDate of Report Year of Report
(Mo, Da, Yr)
April 17 2006 Dec. 31 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 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., 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)
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
TOTAL
Current Year Previous Year
$64 745 777
Name of Respondent This R~ort Is:
(1) I!I An Original
Avista Corp (2)A Resubmission Dec. 31 2005
Not Direct! Assi eel to States
Date of Report Year of Report
(Mo, Da, Yr)
April17 2006
STATEMENT OF INCOME FOR THE YEAR
resulting from settlement of any rate proceeding affecting
revenues received or costs inCUIred 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 UTILITYCuIrent Year Previous Year
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 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
$64 593 587
FERC FORM NO.1 (REVISED 12-96)
$152 190
Page 115
dT SNot DITectlv Assl,gne tates
N aIDe of Respondent This R~ort Is:Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April17, 2006 December 31,2005
ELECTRIC PLANT IN SERVICE (Accounts 101 102 103,106)
1. Report below the original cost of electric plant in service ac-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, Electric Plant in Service (Clas-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- retirements which have not been classified to primary accounts
Classified: and Account 106, Completed Construction Not Clas-at the end of the year, include in column (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, cOlrections of add-riate contra en1Iy to the account for accumulated depreciation
itions and retirements for the cwrent 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 retirements. Attach sup-
indicate the negative effect of such accounts.plemental statement showing the account distr:ibutions of these
5. Classify AccountlO6 according to prescn'bed accounts, on an tentative classifications in columns (c) and (d), including the
Balance at
Lme Account Begmning of Year Additions
No.(a)(b)(c)
1. INTANGIBLE PLANT
(301)Organization
(302)Franchises and Consents
(303)Miscellaneous Intangible Plant 11,438 980 230,433
TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)11,438 980 230,433
2. PRODUCTION PLANT
A Steam Production Plant
(310)Land and Land Ri,ghts
(311)Structures and Improvements
(312)Boiler Plant Equipment
(313)Engines and Engine Driven Generators
(314)Turbogenerator Units
(315)Accessory Electric Equipment
(316)Misc. Power Plant Equipment
(317)Asset Retirement Costs for Steam Production
TOTAL Steam Production Plant (Enter Total of 1mes 8 tbru 15)
B. Nuclear Production Plant
(320)Land and Land Ri,ghts
(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 Ri,ghts
(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 Bridges
(337)Asset Retirement Costs for Hydraulic Production
TOTAL Hydraulic Production Plant (Enter Total of 1mes 27 tbru 34)
D. Other Production Plant
(340)Land and Land Ri,ghts
(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
lIec iy,slgne ates
Name of Respondent This R~ort Is:Date of Report Year of Report(1) X An Origimll (Mo, Da, Yr)
Avista Corp.(2)A ResubmisslOn April17 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, and 106) (Continued)
reversals of the prior years tentative account distributions of umn (f) only the offset to the debits or credits distributed in
these amounts. Careful observance of the above instructions column (f) to primary account classifications.
and the texts of Accounts 101 and 106 will avoid serious omi&-7. For Account 399, state the nature and use ofpJant included
siens of the reported amount of respondent's pJant actuaJly in the account and if substantial in amount submit a supple-
in servICe at end of year. mentary statement showing subaccount classification of such
Show in column (f) reclassifications or transfers within pJant conformmg to the requirements of these pages.
utility pJant 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 sold,
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 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, acqujstion adjustments, etc., and show in col-date of such filing.
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)
(g)
No.
(301)
(302)
128 842 540 571 (303)
128 842 540 571
(310)
(311)
(312)
(313)
(314)
(315)
(316)
(317)
(320)
(321)
(322)
(323)
(324)
(325)
(326)
(330)
(331)
(332)
(333)
(334)
(335)
(336)
(337)
(340)
(341)
(342)
(343)
(344)
(345)
t1 d T St
FERC FORM NO.1 (ED. 12-88)Page 205
ITec slgne tates
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 April17, 2006 December 31 , 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103, 106)
Balance at
Line Account Beginning 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 oflines 16 , and 45)
3. TRANSMISSION PLANT
(350)Land and Land Ri,ghts
(352)Structures and hnprovements
(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
(359.1)Asset Retirement Costs for Transmission Plant
TOTAL Transmission Plant (Enter Total of lines 48 thru 57)
4. DISTRIBUTION PLANT
(360)Land and Land Ri,ghts
(361)Structures and hnprovements
(362)Station Equipment
(363)Storage Battery Equipment
(364)Poles, Towers, and Fixtures
(365)Overhead Conductors and Devices
(366)Underground Conduit
(367)Underground Conductors and Devices
(368)Line Transformers
(369)Services
(370)Meters
(371)Installations on Customer Premises
(372)Leased Property on Customer Premises
(373)Street Lighting and Signal Systems
(374)Asset Retirement Costs for Distribution Plant 129 707
TOTAL Distribution Plant (Enter Total of lines 60 thru 74)129 707
5. GENERAL PLANT
(389)Land and Land Rights 774
(390)Structures and Improvements 598,452
(391)Office Furniture and Equipment 144 364 336
(392)Transportation Equipment 737 830 (1,907)
(393)Stores Equipment 104
(394)Tools, Shop and Gara~e Equipment 279 061 802
(395)Laboratory Equipment 378 958
(396)Power Operated Equipment 670,407 115
(397)Communication Equipment 572 757 806 604
(398)Miscellaneous Equipment 244
SUBTOTAL (Enter Total of lines 77 thru 86)453 951 828 950
(399)Other TanJdble Property
(399.Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 87 thru 89)29,453 951 828 950
TOTAL (Accounts 101 and 106)892,931 3,189 090
(102)Electric Plant Purchased
(Less)(102) Electric Plant Sold
(103)Experimental Plant Unclassified
TOTAL Electric Plant in Service 892 931 189 090
t1 As .d T S
FERC FORM NO.1 (ED. 12-88)Page 206
ot lIec lY slgn.e tates
Name of Respondent This R
lElort Is:
Date of Report Year of Report (1) X An Original (Mo, Da, Yr)
Avista Corp.(2)A Resubmission April17 2006 December 31 2005
ELECTRIC PLANT IN SERVICE (Accounts 101 , 102, 103 , and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Year Line
(d)(e)(f)(ft)No.
(346)
(347)
(350)
(352)
(353)
(354)
(355)
(356)
(357)
(358)
(359)
(359.
(360)
(361)
(362)
(363)
(364)
(365)
(366)
(367)
(368)
(369)
(370)
(371)
(372)
(373)
129 707 (374)
129 707
774 (389)
598,452 (390)
144 700 (391)
86,479 649 444 (392)
48,104 (393)
699 219,164 (394)
399 372 559 (395)
672 522 (396)
019 343,342 (397)
216 (398)
210 624 072 277
(399)
(399.
210 624 072 277
339 466 742 555
(102)
(103)
339,466 742 555
D' t1 As .dT S
FERC FORM NO.1 (ED. 12-88)Page 207