2007Annual Report.pdf

Form 1 Approved
OMB No. 1902-0021
(Expires 7/31/2008)
Form 1-F Approved
OMB No. 1902-0029
(Expires 6/30/2007)
Form 3-Q Approved
OMB No. 1902-0205
6/30/2007)
¡
THIS F./L1NG IS
Item 1: 00 An Initial (Original)
Submission
OR D Resubmission No.
Ævu-Ë.
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 report 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
;0rn(''m
:2rno
o::0
Exact Legal Name of Respondent (Company)
Avista Corporation End of
Year/Period of Report
2007/Q4
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 2007/Q4
03 Previous Name and Date of Change (if name changed during year)
1 1
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 Executive 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,fncluding 09 This Report Is 10 Date of Report
Area Code (1) IX An Original (2) D A Resubmission (Mo, Da, Yr)
[phone] 04/17/2008
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned offcer 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 affirs of the respondent and the financial statements, and other financial information contained in this report, conform in all matenal
respects to the Uniform System of Accounts.
01 Name 03 Signaturej1 II l/'/d ~ .s---04 Date Signed
M. K. Malquist . 'v~ U (Mo, Da, Yr)
02 Title
' "
Executive VP and CFO M. K. Malquist 041172008
Title 18, U.S.C. 1001 makes it a cnme for any person to knowingly and willngly to make to any Agency or Department of the United States any
false, fictitious or frudulent statements as to any matter within its junsdiction.
FERC FORM NO. 1/3-Q:
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/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 20071Q4
(2) Ei A Resubmission 0411712008
LIST OF SCHEDULES (Electc U '1ity)
Enter in column (c) the terms "none," "not applicable: or "NA: as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable: or "NA".
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
1 General Information 101
2 Control Over Respondent 102 NA
3 Corporations Contrlled by Respondent 103
4 Offcers 104
5 Directors 105
6 Importnt Changes During the Year 108-109
7 Comparative Balance Sheet 110-113
8 Statement of Income for the Year 114-117
9 Statement of Retained Eamings for the Year 118-119
10 Statement of Cash Flows 120-121
11 Notes to Financial Statements 122-123
12 Statement of Accum Comp Income, Comp Income, and Hedging Activities 122(a)(b)
13 Summary of Utilty Plant & Accmulated Provisions for Dep, Amort & Dep 200-201
14 Nuclear Fuel Matenals 202-203 NA
15 Electnc Plant in Service 204-207
16 Electnc Plant Leased to Others 213 NA
17 Electnc Plant Held for Future Use 214 NA
18 Construction Work in Progress-Electnc 216
19 Accumulated Provision for Depreciation of Electc Utility Plant 219
20 Investment of Subsidiary Companies 224-225
21 Matenals and Supplies 227
22 Allowances 228-229 NA
23 Extraordinary Propert Losses 230 NA
24 Unrecovered Plant and Regulatory Study Costs 230 NA
25 Transmission Service and Generation Interconnection Study Costs 231
26 Other Regulatory Assets 232
27 Miscellaneous Deferred Debits 233
28 Accumulated Deferred Income Taxes 234
29 Capital Stock 250-251
30 Other Paid-in Capital 253 NA
31 Capital Stock Expense 254
32 ' Long-Term Debt 256-257
33 Reconcilation of Reported Net Income with Taxable Inc for Fed Inc Tax 261
34 Taxes Acced, Prepaid and Charged Dunng the Year 262-263
35 Accumulated Deferred Investment Tax Credits 266-267
36 Other Deferred Credits 269
FERC FORM NO.1 (ED. 12-96)Page 2
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 04/171008
LI T OF SCHEDULES (Electnc Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line Title of Schedule Reference Remarks
No;Page No.
(a)(b)(c)
37 Accumulated Deferred Income Taxes-Accelerated Amortization Propert 272-273 NA
38 Accmulated Deferred Income Taxes-Other Propert 274-275
39 Accmulated Deferred Income Taxes-Other 276-277
40 Other Regulatory Liabilties 278
41 Electnc Operating Revenues 300-301
42 Sales of Electncity by Rate Schedules 304
43 Sales for Resale 310-311
44 Electric Operation and Maintenance Expenses 320-323
45 Purchased Power 326-327
46 Transmission of Electncity for Others 328-330
47 Transmission of Electncity by ISO/RTOs 331 NA
48 Transmission of Elecricity by Others 332
49 Miscellaneous General Expenses-Electnc 335
50 Depreciation and Amortzation of Electnc Plant 336-337
51 Regulatory Commission Expenses 350-351
52 Research, Development and Demonstration Activities 352-353 NA
53 Distnbution of Salanes and Wages 354-355
54 Common Utilty Plant and Expenses 356
55 Amounts included in ISOIRTO Settlement Statements 397 NA
56 Purchase and Sale of Ancilary Services 398
57 Monthly Transmission System Peak Load 400
58 Monthly ISOIRTO Transmission System Peak Load 400a NA
59 Electnc Energy Account 401
60 Monthly Peaks and Output 401
61 Steam Electric Generating Plant Statistics 402-403
62 Hydroelectric Generating Plant Statistics 406-407
63 Pumped Storage Generating Plant Statistics 408-9 NA
64 Generating Plant Statistics Pages 410-411
65 Transmission Line Statistics Pages 422-423
66 Transmission Lines Added Dunng the Year 424-25
, ,
FERC FORM NO.1 (ED. 12-96)Page 3
Name of Respondent
Avista Corpration
YearlPeriod of Report
End of 2007/04
This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr)
(2) Ei A Resubmission 041172008
L1::T OF SCHEDULES (Electnc Utility) (continued)
Enter in column (c) the terms "none," "not applicable: or "NA: as appropriate, where no information or amounts have been reported for
certin pages. Omit pages where the respondents are "none," "not applicable," or "NA".
(a)
Reference
Page No.
(b)
426-27
450
RemarksLine
No.
Title of Schedule
(c)
67 Substations
68 Footnote Data
Stockholders' Reports Check appropriate box:
(! Four copies will be submitted
D No annual report to stockholders is prepared
FERC FORM NO.1 (ED. 12-96)Page 4
Name of Respondent
Avista Corporation
This Report Is:
(1) IX An Original
(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
04/17/2008
Year/Period of Report
End of 2007/04
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and address of
offce where the general corporate books are kept, and address of offce where any other corporate books of account
are kept, if different from that where the general corporate books are kept.
M. K. Malquist, Executive vice President an Chief Finacial Officer
1411 E. Mission Avenue
Spokae, 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 tye
of organization and the date organized.
State of Washington, Xncorprated March. 15, 1889
3. If at any time during the year the propert 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 Aplicable
4. State the classes or utilty and other services furnished by respondent during the year in each State in which
the respondent operated.
Electric service in the states of Washington, Xdaho an Montan
Natural gas service in the states of Washington, Xdah an Oregon
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not
the principal accountant for your previous year's certified financial statements?
(1) 0 Yes...Enter the date when such independent accountant was initially engaged:
(2) ~ No
FERC FORM NO.1 (ED. 12-87)PAGE 101
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corpration (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 04117/2008
C RPORA TIONS CONTROLLED BY R SPONDENT
1. Report below the names of all corporations, business trusts, and similar organizations, contrlled 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, stte 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 interpsition 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 part 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 part.
Line Name of Company Contrlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b)(c)(d)
1 Avista Capital, Inc.Parent company to the 100
2 Company's subsidianes.
3
4 Advantage 10, Inc.Provider of utilty bil 93.3 Subsidiary of
5 processing, payment and Avista Capital
6 information services to multi
7 site customer in North Amer.
8
9 Avista Communications, Inc.Inactve 100 Inactive
10 Subsidiary of
11 Avista Capital
12
13
14
15
16 Avista Development, Inc.Maintains an investment 100 Subsidiary of
17 portolio of real estate and Avista Capital
18 other investments.
19
20
21 Avista Energy, Inc.Wholesale electncity and 100 Subsidiary of
22 natural gas trading,marketing Avista Capital
23 and resource management.
24 Majonty of operations sold
25 effective June 30, 2007.
26
27 Avista Laboratones, Inc.Held a cost based investment 100 Inactve subsidiary
FERC FORM NO.1 (ED. 12-96)Page 103
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2). n A Resubmission 04/17/2008
C )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 definiton 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 part 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 definiton of
control in the Uniform System of Accounts, regardless of the relative voting rights of each part.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owed Ref.
(a)(b)(c)(d)
1 in a fuel cell technology or Avista CapitaL.
2 company. Inactive.
3
4 Avista Power, LLC Ows non-regulated generation 100 Affliate of
5 assets.Avista Capital
6
7 Avista Turbine Power, Inc.Receives assignments of 100 Subsidiary of
8 purchase power agreements.Avista Capital
9
10 Avista Rathdrum, LLC Owned 49 percent of Rathdrum 100 Inactive affliate
11 Power, LLC (sold 10/2006)of Avista Power.
12
13 Avista Ventures, Inc.Invests in emerging business.100 Subsidiary of
14 Avista Capital
15
16
17 Pentzer Corporation Parent company of Bay Area 100 Subsidiary of
18 Manufactunng and Pentzer Avista Capital
19 Venture Holdings.
20
21 Advanced Manufctunng and Development, Inc.Performs custom sheet metal 83 Subsidiary of
22 dba Metalfx manufctunng of electronic Bay Area
23 enclosures, parts and systems Manufactunng.
24 for the computer, telecom and
25 medical industries. AM&D
26 also has a wood products
27 division.
FERC FORM NO.1 (ED. 12-96)Page 103.1
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
C RPORA TIONS CONTROLLED BY R :SPONDENT
1. Report below the names of all corporations, business trsts, and similar organizations, controlled direcly or indirecty by respondent
at any time during the year. If control ceased prior to end of year, give partculars (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 part 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 part.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owed Ref.
(a)(b)(c)(d)
1
2 Avista Receivables Corpration Acquires and sells accounts 100 Subsidiary of
3 receivable of Avista Corp.Avista Corp.
4
5 Avista Energy Canada, ltd.A wholly owned subsidiary of 100 Subsidiary of
6 Avista Energy, Inc. that Avista Energy
7 provided natural gas service
8 to commercial and industrial
9 customers in
10 Bntish Columbia, Canada.
11 Majonty of operations sold
12 effective June 30, 2007.
13
14 Coyote Spnngs 2, LLC Owed an interest in a 100 Inactive
15 generation plant.
16
17
18 Spokane Energy, LLC Marketing of energy.100 Affliate of
19 Avista Corp.
20
21
22 Avista Capital II An affliated business trst 100 Affliate of
23 formed by the Company.Avista Corp.
24 Issued Pref. Trust Secrities
25
26 AVA Capital Trust III An affliated business trst 100 Affliate of
27 formed by the Company.Avista Corp.
FERC FORM NO.1 (ED. 12-96)Page 103.2
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 041172008
CJRPORATIONS 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 part 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 part.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b)(c)(d)
1 Issued Pref. Trust Secunties
2
3 Steam Plant Square, LLC Commercial offce and retail 90 Subsidiary of
4 leasing.Avista Development
5
6 Courtard Offce Center Commercial offce and retail 100 Subsidiary of
7 leasing.Avista Development
8
9 AVA Formation Corp.Holding Company 100 Formed in 2006 for th
10 purpose of completing
11 proposed statutory
12 share exchange and
13 holding company
14 strcture. Currently
15 a subsidiary of
16 Avista Corp.
17
18 Bay Area Manufacturing Holding Company 100 Subsidiary of
19 Pentzer Corpration
20
21 Pentzer Venture Holdings Inactive 100 Subsidiary of
22 Pentzer Corporation
23
24
25
26
27
FERC FORM NO.1 (ED. 12-96)Page 103.3
Name of Respondent This wort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/Q4
(2) Ei A Resubmission 04/17/2008
OFFICERS
1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive offcer" of a
respondent includes-its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function
(such as sales, administration or finance), and any other person who performs similar policy making functions.
2. If a change was made during the year in the incumbent of any position, show name and total remuneration of the previous
incumbent, and the date the change in incumbency was made.
Line ntle Name Of uttcer , ::alary
No.for Year
(a)(b)(c)
1 Chairman of the Board and Chief Executive Oficer G. Ely
2 (Retired 12131/07)
3
4 Executive Vice President and Chief Financial Oficer M. K. Malquist
5
6 President and Chief Operating Oficer S. L. Morris
7 (Chairman of the Board and CEO 01/01/08)
8
9 Vice President and Chief Counsel for Regulatory and D. J. Meyer
10 Governmental Affairs
11
12 Vice President, with responsibility for R. R. Peterson
13 Energy Resources (Retired 08101107)
14
15 Vice President, with responsibilty for R. D. Woodworth
16 Business Development
17
18 Senior Vice President and Corporate Secretary K. S. Feltes
19 with responsibilty for Human Resources
20
21 Vice President, Controller & Principal C. M. Burmeister - Smith
22 Accounting Officer (title change effective 05/11/07)
23
24 Vice President with responsibility for Transmission D. F. Kopczynski
25 and Distribution Operations
26
27 Vice President, with responsibility for State and K. O. Norwood
28 Federal Regulation
29
30 Senior Vice President, General Counsel and Chief M. M. Durkin
31 Compliance Officer
32
33 Vice President and Treasurer A. M. Wilson
34 (title change effective 05/11/07)
35
36 Vice President with responsibility for D. P. Vermilion
37 Energy Resources (hired from Avista Energy 07/02107)
38
39 Vice President and Chief Information Officer J.M. Kensok
40 (effective 01/01/07)
41
42 .
43
44 .
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 2007/04
(2) n A Resubmission 04/17/2008
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 direcors who are officers of the respondent.
2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk.
L.f!;.Name tanii ,I me) or Director I-nncipal Business Aooress
(a)(b)
1 Scott L. Moms""1411 E Mission Ave., Spokane, WA, 99202
2 (Chairman & CEO, as of 01/01/08)
3
4 Lura J. Powell 1009 Country Ct., Richland, WA 99352
5
6 R. John Taylor-"111 Main Street, Lewiston ID 83501
7
8 John F. Kelly 142 Isla Dorado Blvd., Coral Gables, FL 33143
9
10 Jack W. Gustavel ......1260 Riverstone Dr., 3rd Floor, Coeur d Alene, ID 83814
11
12 Heidi B. Stanley 111 N. Wall St., Spokane, WA 99201
13
14 Erik J. Anderson 3720 Carilon Point, Kirkland, WA 98033
15
16 Kristianne Blake**P.O. Box 28338, Spokane. WA 99228
17
18 Gary G. Ely 1411 E. Mission Ave, Spokane, WA 99202
19 (Chairman & CEO, retired 12/31/07)
20
21 Roy Lewis Eiguren 702 W. Idaho St., Suite 1000, Boise, ID 83702
22
23 Michael L. Noel 11960 W. Six Shooter Rd. , Prescott, AZ 86305 .
24
25 .
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED. 12-95)Page 105
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
Date of Report Year/Period of Report
End of 2007/04
This Report Is:
(1 ) l2 An Original
(2) 0 A Resubmission
1M ORTANT CHANGES DURING THE OUARTERIEAR
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 frnchise 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. Acquisiton 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 propert, 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 terrtory 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 arrngements, etc.
6. Obligations incurred as a result of issuance of securities or assumption of liabilties 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 importnt 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 ofthe respondent not disclosed elsewhere in this report in which an offcer,
director, security holder reported on Page 106, voting trustee, associated company or known associate of any of these persons was a
part 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 offcers, 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 affliated companies through a
cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
04/17/2008
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REOUIREDINFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 108
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corpration (2)A Resubmission 041172008 2007/04
IMPORTANT CHANGES DURING THE OUARTERIEAR (Continued)
1. None2. None
3. On June 30, 2007, Avista Energy, Inc. (a subisidiar of Avista Capital, which is a subsidiar of Avista
Corp.) and Avista Energy Canada, Ltd. (a subsidiar of Avista Energy, Inc.) completed the sale of substantially all of
their contracts and ongoing operations to Shell Energy North America (U.S.), L.P. (Shell Energy), formerly known as
Coral Energy Holding, L.P., as well as to certin other subsidiares of Shell Energy.4. None5. None
6. Avista Receivables Corporation (ARC) is a wholly owned, banptcy-remote subsidiar of Avista Corp.,
formed for the purose of acquirg or purchasing interests in certain accounts receivable, both biled and unbiled, of the
Company. On March 19,2007, Avista Corp., ARC and a third-pary financial institution amended a Receivables
Puchase Agreement. The most signficant amendment was to extend the termation date from March 20, 2007 to March
17,2008. Under the Receivables Puchase Agreement, ARC can sell without recourse, on a revolvig basis, up to $85.0
millon 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 other operating expenses
of Avista Corp. The Receivables Puchase Agreement has financial covenants, which are substantially the same as those
of Avista Corp.'s $320.0 millon commtted line of credit. As of December 31,2007, there were $85 millon of accounts
receivables sold under ths revolvig agrement.
7. No changes in aricles of incorporation or amendments to charer. On May 11, 2007, the Bylaws of A vista
Corp. were amended. Specifically, section 4 of Aricle il of the Bylaws of Avista Corp. was changed to allow special
meetings of the Board of Directors to be called by the Lead Director as well as by the Chairan, President, Executive
Vice President or any three directors. Section 4 of Aricle il, which previously stated: "Special meetings of the Board of
Directors may be called by or at the request of the Chaian of the Board, the President, the Executive Vice President or
any thee (3) directors. Notice of any special meeting shall be given to each director at least two (2) days in advance of
the meeting." has been amended to state: "Special meetings of the Board of Directors may be called by or at the request
of the Chairan ofthe Board, the President, the Executive Vice President, the Lead Director or any thee (3) directors.
Notice of any special meeting shall be given to each director at least two (2) days in advance of the meeting."
8. Average anual wage increases were 2.6% for non-exempt employees effective March 1,2007. Average
anual wage increases were 3.5% for exempt employees effective March 1,2007. Average anual wage increases were
4.5% for offcers effective March 1,2007. Cert bargaig unt employees received increases ranging from 2.0% to
3.5% effective in March and April 2007.
9. Reference is made to Note 24 of the Notes to Financial Statements, page 123 of this Report.
to. None
11. Reserved
12. See page 123 of ths Report.
13. Gar G. Ely, Chairan of the Board and Chief Executive Offcer of Avista Corp., retired from the Company and
the board, effective December 31, 2007. The Company's board of directors appointed Scott L. Morrs, President and
Chief Operating Offcer of Avista Corp., to serve as a director on the board effective Februar 2007. The Company's
board of directors also elected Mr. Morrs to the positions of Chaian of the Board and Chief Executive Officer of
Avista Corp., effective Januar 1, 2008.
In Januar 2007, James M. Kensok was appointed Vice President and Chief Inormation Offcer.
Ronald R. Peterson, Vice President of Avista Corp. and Vice President of Energy Resources and Optimization of
A vista Utilities retired from the Company on August 1, 2007. Denns Verilion, President and Chief Operating Offcer
of Avista Energy, was named Vice President of Energy Resources and Optimzation of Avista Utilties effective upon the
closing of the sale of the contracts and ongoing operations of Avista Energy to Coral Energy (June 30,2007).
On May 11, 2007, the Board of Directors of Avista Corp. appointed An Wilson as Vice President and Treasurer
and Chrsty Bureister-Smith as Vice President, Controller and Principal Accounting Officer. An Wilson previously
was Vice President and Controller of the Company since Januar 2006 and Vice President and Controller of Avista
IFERC FORM NO.1 (ED. 12-96) Page 109.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
IMPORTANT CHANGES DURING THE OUARTERIEAR (Continued)
Energy, Inc., from Januar 2000 to Januar 2006. Chrsty Bureister-Smith previously was Vice President and Treasurer
ofthe Company since Januar 2006 and Vice President and Controller of the Company from June 1999 to Januar 2006.
On Februar 15,2008, An Wilson was appointed Vice President of Finance and Treasurer.
On February 15,2008, the Board of Directors appointed Brian W. Dunam to serve as a director on the board
effective March 1, 2008. Mr. Dunam is the president and chief executive officer of Northwest Pipe Company, which
manufactues welded steel water transmission lines. Mr. Dunham wil stand for election to the board at the anual
meeting of shareholders on May 8, 2008.
On Februar 15,2008, Lura J. Powell provided notification to Avista Corp. that she wil not stand for re-election
to the board when her term expires in May 2008 to focus on her professional commitments in technology and healthcare.
14. Proprietar capital is not less than 30 percent.
I FERC FORM NO.1 (ED. 12-96)Page 109.2
Name of Respondent This Report Is:Date of Report Year/Period of Report
Avista Corporation (1 )iz An Original (Mo, Da, Yr)
(2)D A Resubmission 0417/2008 End of 2007/04
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line Current Year PnorYear
Ref.End of OuarterlYear End BalancNo.Title of Accunt Page No.Balance 12/31
(a)(b)(c)(d)
1 UTILITY PLAT
2 Utilty Plant (101-106, 114)200-201 3,131,916,272 2,938,56,395
3 Constrction Work in Progress (107)200-201 75,679,838 89,177,799
4 TOTAL Utiity Plant (Enter Total of lines 2 and 3)3,207,596,110 3,027,634,194
5 (Less) Accum. Provo for Depr. Amort. Dept. (108, 110, 111. 115)200-201 1,090,037,407 1,024,356,307
6 Net Utilty Plant (Enter Total of line 4 less 5)2,117 ,558, 703 2,003,277,887
7 Nuclear Fuel in Process of Ref., Conv.,Ennch., and Fab. (120.1)202-203 0 0
8 Nuclear Fuel Matenals and Assemblies-Stock Account (120.2)0 0
9 Nuclear Fuel Assemblies in Reactor (120.3)0 0
10 Spent Nuclear Fuel (120.4)0 0
11 Nuclear Fuel Under Capital Leases (120.6)0 0
12 (Less) Accum. Provo for Amort. of Nucl. Fuel Assemblies (120.5)202-203 0 0
13 Net Nuclear Fuel (Enter Total of lines 7-11 less 12)0 0
14 Net Utilty Plant (Enter Total of lines 6 and 13)2,117 ,558, 703 2,003,277,887
15 Utilty Plant Adjustments (116)122 0 0
16 Gas Stored Underground - Noncurrent (117)0 0
17 OTHER PROPERTY AND INVESTMENTS
18 Nonutilty Propert (121)4,670,595 4,670,391
19 (Less) Accum. Provo for Depr. and Amort. (122)897,192 878,680
20 Investments in Associated Companies (123)13,903,000 13,903,000
21 Investment in Subsidiary Companies (123.1)224-225 71,371,272 247,190,561
22 (For Cost of Accunt 123.1, See Footnote Page 224, line 42)
23 Noncurrent Porton of Allowances 228-229 0 0
24 Other Investments (124)28,691,550 31,166,335
25 Sinking Funds (125)0 0
26 Depreciation Fund (126)0 0
27 Amortization Fund - Federal (127)0 0
28 Other Special Funds (128)15,878,558 13,360,954
29 Special Funds (Non Major Only) (129)0 0
30 Long-Term Porton of Denvative Assets (175)55,312,881 25,574,531
31 Long-Term Portion of Denvative Assets - Hedges (176)0 0
32 TOTAL Other Propert and Investments (Lines 18-21 and 23-31)188,930,664 334,987,092
33 CURRENT AND ACCRUED ASSETS
34 Cash and Working Funds (Non-major Only) (130)0 0
35 Cash (131)5,264,119 -3,021,873
36 Special Deposits (132-134)5,668,267 4,042,325
37 Working Fund (135)679,531 684,345
38 Temporary Cash Investments (136)2,608,103 667,445
39 Notes Receivable (141)0 0
40 Customer Accunts Receivable (142)87,238,080 89,325,500
41 Other Accunts Receivable (143)9,920,301 9,714,601
42 (Less) Accm. Provo for Uncollectible Acct.-Credit (144)2,965,676 2,730,352
43 Notes Receivable from Associated Companies (145)0 7,198,865
44 Accounts Receivable from Assoc. Companies (146)502,535 1,465,217
45 Fuel Stock (151)227 2,213,923 2,121,931
46 Fuel Stock Expenses Undistributed (152)227 0 0
47 Residuals (Elec) and Extcted Product (153)227 0 0
48 Plant Matenals and Operating Supplies (154)227 17,365,306 14,019,070
49 Merchandise (155)227 0 0
50 Other Matenals and Supplies (156)227 0 0
51 Nuclear Matenals Held for Sale (157)202-203/227 0 0
52 Allowances (158.1 and 158.2)228-229 0 0
FERC FORM NO.1 (REV. 12-03)Page 110
Name of Respondent This Report Is:Date of Report Year/Period of Report
Avista Corporation (1 )(Z An Original (Mo, Da, Yr)
(2)D A Resubmission 04/17/2008 End of 2007/04
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITSlContinued)
Line Current Year Pnor Year
No.Ref.End of OuarterlYear End Balance
Title of Accunt Page No.Balance 12/31
(a)(b)(c)(d)
53 (Less) Noncurrent Porton of Allowances 0 0
54 Stores Expense Undistnbuted (163)227 0 0
55 Gas Stored Underground - Current (164.1 )13,414,238 11,905,320
56 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)0 1,006,819
57 Prepayments (165)6,438,702 6,467,948
58 Advances for Gas (166-167)0 0
59 Interest and Dividends Receivable (171)0 4,259
60 Rents Receivable (172)509,924 327,02
61 Accrued Utilty Revenues (173)0 0
62 Miscellaneous Current and Accrued Assets (174)6,153,636 162,032
63 Denvative Instrument Assets (175)67,390,448 36,402,843
64 (Less) Long-Term Portion of Denvative Instrument Assets (175)55,312,881 25,574,531
65 Denvative Instrument Assets - Hedges (176)0 0
66 (Less) Long-Term Portion of Denvative Instrument Assets - Hedges (176 0 0
67 Total Current and Accred Assets (Lines 34 through 66)167,088,568 154,188,806
68 DEFERRED DEBITS
69 Unamortzed Debt Expenses (181)11,576,174 17,931,388
70 Extraordinary Propert Losses (182.1)230 0 0
71 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
72 Other Regulatory Assets (182.3)232 281,620,776 323,816,436
73 Prelim. Survey and Investigation Charges (Electnc) (183)234,51S 8,645,616
74 Preliminary Natural Gas Survey and Investigation Charges 183.1)0 0
75 Other Preliminary Survey and Investigation Charges (183.2)0 0
76 Cleanng Accounts (184)0 8,046
77 Temporary Facilities (185)0 0
78 Miscellaneous Deferred Debits (186)233 40,642,265 31,297,127
79 Def. Losses from Disposition of Utilty PIt. (187)0 0
80 Research, Devel. and Demonstration Expend. (188)352-353 0 0
81 Unamortzed Loss on Reaquired Debt (189)20,965,705 28,622,766
82 Accumulated Deferred Income Taxes (190)234 90,823,103 55,602,315
83 Unrecovered Purchased Gas Costs (191)2,374,110 18,275,674
84 Total Deferred Debits (lines 69 through 83)44,236,651 484,199,368
85 TOTAL ASSETS (lines 14-16, 32, 67, and 84)2,921,814,586 2,976,653,153
FERC FORM NO.1 (REV. 12-03)Page 111
Name of Respondent This Report is:Date of Report Year/Period of Report
Avista Corpration (1 )li An Original (mo, da, yr)
(2)D A Rresubmission 04/17/2008 end of 2007104
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Line Current Year Pnor Year
No.Ref.End of OuarterlYear End Balance
Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
1 PROPRIETARY CAPITAL
2 Common Stock Issued (201)250-251 727,945,794 722,039,40
3 Preferred Stock Issued (204)250-251 0 0
4 Capital Stock Subscnbed (202, 205)252 0 0
5 Stock Liabilty for Conversion (203, 206)252 0 0
6 Premium on Capital Stock (207)252 0 0
7 Other Paid-In Capital (208-211)253 2,281,868 0
8 Installments Received on Capital Stock (212)252 0 0
9 (Less) Discount on Capital Stock (213)254 0 0
10 (Less) Capital Stock Expense (214)254 3,294,916 6,419,099
11 Retained Eamings (215, 215.1, 216)118-119 221,313,566 168,082,338
12 Unappropnated Undistnbuted Subsidiary Eamings (216.1)118-119 -14,672,673 51,109,032
13 (Less) Reaquired Capital Stock (217)250-251 0 0
14 Noncorporate Proprietorship (Non-major only) (218)0 0
15 Accumulated Other Comprehensive Income (219)122(a)(b)-19,607,486 -17,965,585
16 Total Propnetary Capital (lines 2 through 15)913,966,153 916,846,092
17 LONG- TERM DEBT
18 Bonds (221)256-257 671,733,175 685,196,931
19 (Less) Reaquired Bonds (222)256-257 0 0
20 Advances from Associated Companies (223)256-257 114,603,000 115,203,000
21 Other Long- Term Debt (224)256-257 273,010,231 311,600,402
22 Unamortized Premium on Long-Term Debt (225)248,733 257,617
23 (Less) Unamortized Discount on Long-Term Debt-Debit (226)1,328,47~1,709,479
24 Total Long-Term Debt (lines 18 through 23)1,058,266,661 1,110,548,471
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases - Noncurrent (227)75,20€394,921
27 Accmulated Provision for Propert Insurance (228.1)0 0
28 Accumulated Provision for Injunes and Damages (228.2)344,000 954,409
29 Accumulated Provision for Pensions and Benefits (228.3)90,554,881 102,083,620
30 Accumulated Miscellaneous Operating Provisions (228.4)1,826,000 0
31 Accumulated Provision for Rate Refunds (229)0 0
32 Long-Term Portion of Denvative Instrment Liabilties 1,899,098 10,174,378
33 Long-Term Portion of Denvative Instrument Liabilties - Hedges 10,501,880 5,144,457
34 Asset Retirement Obligations (230)3,990,011 4,809,738
35 Total Other Noncurrent Liabilties (lines 26 through 34)109,191,076 123,561,523
36 CURRENT AND ACCRUED LIABILITIES
37 Notes Payable (231)0 4,000,000
38 Accounts Payable (232)114,760,49a 112,367,144
39 Notes Payable to Associated Companies (233)2,182,637 0
40 Accounts Payable to Associated Companies (234)600,647 980,544
41 Customer Deposits (235)6,331,722 6,463,634
42 Taxes Accrued (236)262-263 -4,717,80a -4,887,161
43 Interest Acced (237)12,577,801 11,594,861
44 Dividends Declared (238)0 0
45 Matured Long-Term Debt (239)0 0
FERC FORM NO.1 (rev. 12-03)Page 112
Name of Respondent This Report is:Date of Report Year/Period of Report
Avista Corporation (1 )~An Original (mo, da, yr)
(2)D A Rresubmission 04/17/2008 end of 20071Q4
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDIT(5ntinued)
Line Current Year Pnor Year
No.Ref.End of OuarterlYear End Balance
Title of Account Page No.Balance 12/31
(a)(b)(c)(d)
46 Matured Interest (240)0 0
47 Tax Collections Payable (241)252 2,651
48 Miscellaneous Current and Accrued Liabilties (242)41,016,254 63,245,923
49 Obligations Under Capital Leases-Current (243)295,029 281,894
50 Denvative Instrument Liabilties (244)21,148,08'i 83,652,834
51 (Less) Long-Term Portion of Denvative Instrument Liabilities 1,899,098 10,174,378
52 Derivative Instrument Liabilties - Hedges (245)10,501,880 5,144,457
53 (Less) Long-Term Portion of Denvative Instrument Liabilties-Hedges 10,501,880 5,144,457
54 Total Current and Accrued Liabilties (lines 37 through 53)192,296,019 267,527,946
55 DEFERRED CREDITS
56 Customer Advances for Construction (252)1,265,933 1,087,069
57 Accumulated Deferred Investment Tax Credits (255)266-267 423,036 472,344
58 Deferred Gains from Disposition of Utilty Plant (256)0 0
59 Other Deferred Credits (253)269 18,072,332 17,616,522
60 Other Regulatory Liabilties (254)278 65,481,339 18,246,960
61 Unamortized Gain on Reaquired Debt (257)3,528,194 3,282,969
62 Accum. Deferred Income Taxes-Accel. Amort.(281)272-277 0 0
63 Accum. Deferred Income Taxes-Other Propert (282)320,049,323 305,474,214
64 Accum. Deferred Income Taxes-Other (283)239,274,514 211,989,043
65 Total Deferred Credits (lines 56 through 64)648,094,671 558,169,121
66 TOTAL LIABILITIES AND STOCKHOLDER EOUITY (lines 16, 24, 35, 54 and 65)2,921,814,586 2,976,653,153
FERC FORM NO.1 (rev. 12-03)Page 113
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
STATEMENT OF INCOME
Ouarterly
1. Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month penod for the pnor year.
2. Report in column (f) the quarter to date amounts for electnc utilty function: in column (h) the quarter to date amounts for gas utility, and in 0) the
quarter to date amounts for other utilty function for the current year quarter.
3. Report in column (g) the quarter to date amounts for electc utiity function: in column (i) the quarter to date amounts for gas utility, and in (k) the
quarter to date amounts for other utilty function for the pnor year quarter.
4. If additional columns are needed place them in a footnote.
Annual or Ouarterly if applicable
5. Do not report fourth quarter data in columns (e) and (f)
6. Report amounts for accunts 412 and 413, Revenues and Expenses from Utilty Plant Leased to Others, in another utilty columnin a similar manner to
a utilty departent. Spread the amount(s) over lines 2 thru 26 as appropnate. Include these amounts in columns (c) and (d) totals.
7. Report amounts in accunt 414, Other Utilty Operating Income, in the same manner as accunts 412 and 413 above.
8. Report data for lines 8,10 and 11 for Natural Gas companies using accunts 404.1, 40.2, 404.3, 407.1 and 407.2.
Line Total Total Current 3 Months Prior 3 Months
No.Current Year to Prir Year to Ended Ended
(Ref.)Date Balance for Date Balance for Quarterly Only Quarterly Only
Title of Accunt Page No.QuarterNear QuarterNear No 4th Quarter No 4th Quarter
(a)(b)(c)(d)(e)(I)
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)3OD301 1,321,662,326 1,319,860,703
3 Operating Expnses
4 Operation Exnses (401)320-323 96,325,057 957,162,716
5 Maintenance Expnses (402)320-323 45,512,775 41,805,328
6 Depreciation Exnse (403)336.337 81,802,514 77,637,110
7 Depreciatin Exnse for Asset Retirement Cost (403.1)336.337
8 Amort & Dep!. of Utiit Plant (404-405)336.337 6,738,44 6,717,177
9 Amort. of Utilit Plant Acq. Adj. (406)336.337 99,047 99,047
10 Amort. Proprt Losss, Unrecov Plant and Regulatoiy Study Costs (407)
11 Amort. of Conversion Expnses (407)
12 Regulatoiy Debit (407.3)2,979,998 1,637,36
13 (Less) Regulatoiy Credit (407.4)8,618,156 17,989,452
14 Taxes Oter Than Income Taxes (408.1)262.263 72,44,295 69,881,930
15 Incme Taxes. Federal (409.1)262.26 22,447,987 39,535,123
16 . Other (409.1)262-263 520,211 1,155,970
17 Provision for Deferred Income Taxes (410.1)234,272-277 12,026,706 4,330,636
18 (Less) Provision for Deferrd Income Taxes-Cr. (411.1)234,272.277 4,122,957 11,112,169
19 Investent Tax Credit Adj. - Net (411.4)266 -49,308 -49,308
20 (Less) Gains from Disp. of Utilit Plant (411.6)
21 Loss from Disp. of Utilit Plant (411.7)
22 (Less) Gains frm Dispoition of Allowances (411.8)
23 Losses from Dispsition of Allowances (411.9)
24 Accretion Expnse (411.10)
25 TOTAL Utilit Operating Expenses (Enter Total of lines 4 thru 24)1,197,105,613 1,170,811,476
26 Net Util Oper Inc (Enter Tot line 2 less 25) Carr to Pgl17,line 27 124,556,713 149,049,227
FERC FORM NO. 1/3-0 (REV. 02-04)Page 114
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
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 conceming unsettled rate proceedings where a contingency exists such that refunds of a matenal amount may need to be
made to the utiitys customers or which may result in matenal refund to the utilty 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 nghts
of the utility to retain such revenues or recver amounts paid with respect to power or gas purchases.
11 Give concise explanations conceming significant amounts of any refunds made or received dunng the year resulting from settement 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 accunts.
12. If any notes appeanng 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 accunting methods made dunng 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's/quarter's figures are different from that reported in pnor reports.
15. If the columns are insuffcient for reporting additional utilty departments, supply the appropnate accunt titles report the information in a footnote to
this schedule.
ELECTRIC UTILITY
Current Year to Date Previous Year to Date
(in dollars) (in dollars)(g) (h)
GAS UTILITY
Current Year to Date Previous Year to Date
(in dollars) (in dollars)(i) 0)
Line
No.
639,011,602
105,119,951
672,502,113
125,052,970
558,094,011
19,436,762
498,309,363
23,996,257
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
467,293,942 514,013,824 498,031,115 443,148,892
37,501,902 34,489,049 8,010,873 7,316,279
64,517,110 61,477,791 17,285,404 16,159,319
5,686,773 5,912,961 1,051,671 804,216
99,047 99,047
337,368 337,368 2,642,630 1,300,000
7,499,030 17,989,452 1,119,126
46,412,373 45,176,981 26,030,922 24,704,949
14,193,471 28,758,428 8,254,516 10,776,695
378,906 847,436 141,305 308,534
13,472,601 9,067,991 -1,445,895 -4,737,355
3,382,861 9,689,311 740,096 1,422,858
-49,308 -49,308
FERC FORM NO.1 (ED. 12-96)Page 115
Name of Respondent
Avista Corporation
This f3ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
STA EMENT OF INCOME FOR THE YEAR (continued)
TOTALLine
No.
Year/Penod of Report
End of 2007/04
Title of Accunt
(a)
(Ref.)
Page No.
(b)
Current Year
(c)
Previous Year
d
nor on s
Ended
Quarterl Only
No 401 Quarter
(I)
27 Net Utilit Operating Income (Carried forward from page 114)
28 Other Income and Deductons
29 Other Income
30 Nonutlt Operating Income
31 Revenues From Merchandising, Jobbing and Contrct Work (415)
32 (Less) Cost and Ex. of Merchandising, Job. & Contract Work (416)
33 Revenues From Nonutlit Operatins (417)
34 (Less) Exnses of Nonutlit Oprations (417.1)
35 Nonoprating Rental Income (418)
36 Equit in Earnings of Subsidiary Companies (418.1)
37 Interest and Dividend Income (419)
38 Allowance for Oter Funds Use During Consction (419.1)
39 Miscllaneous Nonoperating Incme (421)
40 Gain on Dispositon of Propert (421.1)
41 TOTAL Other Income (Enter Total of lines 31 O1ru 40)
42 Other Incme Deductions
43 Loss on Disposition of Propert (421.2)
44 Miscllaneous Amortzation (425)
45 Donations (426.1)
46 Life Insuranc (426.2)
47 Penalts (426.3)
48 Exp. for Certin Civic, Political & Related Actites (426.4)
49 Oter Deductons (426.5)
50 TOTAL Oter Income Deductions (Total of lines 43 O1ru 49)
51 Taxes Applic. to OO1er Income and Deductions
52 Taxes Otr Than Income Taxes (408.2)
53 Income Taxes-Federal (409.2)
54 Incme Taxes-Oer (409.2)
55 Provision for Deferred Inc. Taxes (410.2)
56 (Less) Provision for Deferrd Income Taxes-Cr. (411.2)
57 Investnt Tax Credit Adj.-Net (411.5)
58 (Less) Investment Tax Credit (420)
59 TOTAL Taxes on Oter Income and Deducns (Total of lines 52-58)
60 NetOO1er Income and Deducons (Total of lines 41, 50, 59)
61 Interest Charges
62 Interest on Long-Term Debt (427)
63 Amort of Debt Disc. and Expnse (428)
64 Amorttin of Loss on Reaquired Debt (428.1)
65 (Less) Amort. of Premium on Debt-credit (429)
66 (Less) Amortization of Gain on Reaquired Debt-credit (429.1)
67 Interest on Debt to Ass. Companies (430)
68 Oter Interest Expnse (431)
69 (Less) Allowance for Borrwed Funds Used During Constction-cr. (432)
70 Net Interest Charges (Total of lines 62 O1ru 69)
71 Income Before Exaordinary Items (Total of lines 27, 60 and 70)
72 Extaordinary Items
73 Extordinary Income (434)
74 (Less) Extaordinary Deductions (435)
75 Net Exaordinary Items (Total of line 73 less line 74)
76 Income Taxes-Federal and Other (409.3)
77 Exraorinary Items After Taxes (line 75 less line 76)
78 Net Income (Total of line 71 and 77)
124,556,713 149,049,227-- -~ - - - - -~ - - - - ~- -- - - - ~ --
4,477,623 8,756,573
-18,512 -19,127
119 -4,595,749 16,839,461
7,743,889 11,267,952
4,736,330 2,429,542
257,380 237,712
3,645,715 21,998,967--- ~~-~~ - - - - --------~-~- ---- --- - ---
34
34
2,289,978
1,110,572
622,859
2,557,490
37,600
1,097,891
3,799,017
11,515,407
138,153
1,120,288
1,368,086
1,972,456
5,500
1,052,120
1,059,980
6,716,583- - ~ - - -----~---------
262-263 251,464 153,385
262-263 149,939 584,900
262-263 -404,584 -912,325
234,272-277 -257,145 1,874,146
234,272-277 4,052,315 3,087,684
-4,312,641 -1,387,578
-3,557,051 16,669,962--- -~- - --- - -- ------- ~~----~- ~ - - . -- --
69,538,504 77,938,550
1,063,487 1,020,316
5,29,891 6,729,883
8,885 8,884
34 7,605,326 7,116,429
340 2,899,617 2,724,805
3,86,363 2,934,769
82,524,577 92,586,330
38,475,085 73,132,859
262-263
38,475,085 73,132,859
FERC FORM NO. 1/3-Q (REV. 02-04)Page 117
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
Date of Report
(Mo, Da, Yr)
0417/2008
INGS
Year/Penod of Report
End of 2007/04
This ~ort Is:
(1) ~An Original
(2) A Resubmission
STATEMENT OF RETAINED EAR
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 dunng 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 senes 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 ItemNo. (a)
UNAPPROPRIATED RETAINED EARNINGS (Accunt 216)
1 Balance-Beginning of Period
2 Changes
3 Adjustments to Retained Eamings (Account 439)
4
5 Tax Benefit Received from 401(k) Dividend Reinvestment Plan
6 Dividends Received from Subsidianes
7 Pnor Penod Adjustment for Benefit Plan Restatement
8 Stock Compensation Dividend Adjustment
9 TOTAL Credits to Retained Earnings (Acct. 439)
10
11 Stock Options Exercised
12 Preferred Series K Reclass
13 Debt Repurchase Adjustment
14
15 TOTAL Debits to Retained Eamings (Acct. 439)
16 Balance Transferred from Income (Accunt 433 less Accunt 418.1)
17 Appropnations of Retained Earnings (Acct. 436)
18
19
20
21
22 TOTAL Appropnations of Retained Earnings (Acct. 436)
23 Dividends Decared-Preferred Stock (Account 437)
24
25
26
27
28
29 TOTAL Dividends Declared-Preferred Stock (Acct. 437)
30 Dividends Declared-Common Stock (Accunt 438)
31
32
33
34
35
36 TOTAL Dividends Declared-Common Stock (Acct. 438)
37 Transfers from Acct 216.1, Unapprop. Undistnb. Subsidiary Eamings
38 Balance - End of Period (Total 1,9,15,16,22,29,36,37)
Contra Pnmary
ccount Affected
(b)
Current
OuarterNear
Year to Date
Balance
(c)
Previous
OuarterNear
Year to Date
Balance
(d)
~ I.- ----------~~
- -~---~---I- - -- ----~-~-- - ----~--~r------------ - - -----~---
-14,870 415,237
48,260,105 5,989,256
-2,471,138
15,913
45,790,010 6,404,493
160,637)
-1,334,004
-4,392,647
-5,726,651 160,637)
43,070,834 56,293,398
-- ~- r -- -- - - -- - ---~ --- - -
- - - - ¡ - - - - - - -------- ~- -- -
I -- -------- ~ --
-31,450,517 ( 27,924,168)
-31,450,517
1,547,552
219,765,445
27,924,168)
1,445,216
166,534,217
FERC FORM NO.1/3-Q (REV. 02-04)Page 118
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
STATEMENT OF RETAINED EARNINGS
1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained eamings, unappropriated retained earnings, year to date, and unappropriated
undistrbuted 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.
Contr Primaryline Item ccount AffectedNo. (a)
APPROPRIATED RETAINED EARNINGS (Account 215)
39
40
41
42
43
44
45 TOTAL Appropriated Retained Eamings (Accunt 215)
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
46 TOTAL Approp. Retained Eamings-Amort. Reserve, Federal (Acct. 215.1)
47 TOTAL Approp. Retained Eamings (Acct. 215, 215.1) (Total 45,46)
48 TOTAL Retained Eamings (Acct. 215, 215.1, 216) (Total 38, 47) (216.1)
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account
Report only on an Annual Basis, no Ouarterly
49 Balance-Beginning of Year (Debit or Credit)
50 Equity in Eamings for Year (Credit) (Account 418.1)
51 (Less) Dividends Received (Debit)
52 Subsidiary Expense & Misc Subs Equity Comp
53 Balance-End of Year (Total lines 49 thru 52)
Current
OuarterlYear
Year to Date
Balance
Previous
OuarterlYear
Year to Date
Balance
1,548,121 1,548,121
1,548,121 1,548,121
~-~~ -~~L ~-- -~-- ~-~-~~-- ~~
~r ~-----~~~ ---- ~~ -
1,548,121
221,313,566
1,54,121
168,082,33
51,109,032
-4,595,749
48,260,105
-12,925,851
-14,672,673
41,804,m
16,839,461
5,989,256
1,545,950)
51,109,032
FERC FORM NO. 1/3-Q (REV. 02-04)Page 119
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 04/17/2008
STATEMENT OF CASH FLOWS
(1) Codes to be used:(a) Net Procs or Payments;(b)Bonds. debentures and othr long-term debt; (c) Include commercial paper; and (d) Identi separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash Investing and financing actvites must be prvided in th Notes to th Ananclal sttements. Also provide a rencilation betwn .Cash and Cash
Equivalents at End of Period. wi related amounts on th Balance Sheel
(3) Operating Activites - Other: Include gains and losses pertining to operating actities only. Gains and losses pertining to investing and financing activities should be reported
in those activities. Show in the Notes to the Anancials the amount of interest paid (net of amount capitliz) and Income taes paid.
(4) Investing Activities: Include at Oter (line 31) net cash outow to acquire other companies. Provide a reconcilation of assets acquired with liabilties assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per th USofA General Instrction 20; instead provide a reconcilation of the
dollar amount of leases capitalized with th plant cost.
Line Descnption (See Instrction NO.1 for Explanation of Codes)Current Year to Date Previous Year to Date
No.OuarterlY ear OuarterlYear
(a)(b)(c)
1 Net Cash Flow from Operating Activities:
2 Net Income (Line 78(c) on page 117)38,475.085 73,132,859
3 Noncash Charges (Credits) to Income:
4 Depreciation and Depletion 88,540,958 84,354.287
5 Amortzation of deferred power and natural gas costs 19,629,891 56,326,822
6 Amortzation of debt expense 6.345,495 7,741,314
7 Amortization of investment in exchange power 2,450,030 2,450,031
8 Deferred Income Taxes (Net)4.003,423 -16,465,046
9 Investment Tax Credit Adjustment (Net)-49,308 -49,308
10 Net (Increase) Decrease in Receivables 1,881.714 11,519,009
11 Net (Increase) Decrease in Inventory -3,940,327 203,045
12 Net (Increase) Decrease in Allowances Inventory
13 Net Increase (Decrease) in Payables and Accrued Expenses -28,529,359 -8,118,183
14 Net (Increase) Decrease in Other Regulatory Assets -8,395,908 -6,061,549
15 Net Increase (Decrease) in Other Regulatory Liabilties 1,888,830 -1,175,736
16 (Less) Allowance for Other Funds Used Dunng Constrction 4,736,330 2,429,542
17 (Less) Undistributed Earnings from Subsidiary Companies -4,595,749 16,839,461
18 Other (provide details in footnote):696,571 -2,476,259
19 Wnte-down of asset 2,289,978
20 Change in other noncurrent assets and liabilties -2,782,552 -8,672,181
21 Net change in receivables allowance 235,324 -497,564
22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)122,599,264 172,942,538
23
24 cash Flows frm Investment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utilty Plant (less nuclear fuel)-196,772,585 -156,952,633
27 Gross Additions to Nuclear Fuel
28 Gross Additions to Common Utilty Plant
29 Gross Additions to Nonutility Plant
30 (Less) Allowance for Other Funds Used During Constrction
31 Other (provide details in footnote):
32
33
34 Cash Outfows for Plant (Total of lines 26 thru 33)-196,772,585 -156,952,633
35
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)657,770
38
39 Investments in and Advances to Assoc. and Subsidiary Companies
40 Contnbutions and Advances from Assoc. and Subsidiary Companies 170,364,287 36,646,304
41 Disposition of Investments in (and Advances to)
42 Associated and Subsidiary Companies
43
44 Purchase of Investment Secunties (a)
45 Proceeds from Sales of Investment Securities (a)
FERC FORM NO.1 (ED. 12-96)Page 120
Name of Respondent
Avista Corporation
This ~ort Is:
(1) ~ An Onginal
(2) A Resubmission
STATEMENT OF CASH FLOWS
Date of Report
(Mo, Da, Yr)
041172008
Year/Period of Report
End of 2007/Q4
(1) Codes to be used:(a) Net Proceds 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 betwen .Cash and Cash
Equivalents at End of Period. wih related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertining to operating activities only. Gains and losses pertining 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 capitalize) and income taes paid.
(4) Investing Actvities: Include at Oter (line 31) net cash outow to acquire other companies. Provide a reconciliation of assets acquired with liabilties assumed in the Notes to
the Financial Statement. Do no include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a rencilation of the
dollar amount of leases capitalized with the plant cost.
line
No.
Description (See Instruction NO.1 for Explanation of Codes)
(a)
Current Year to Date
OuarterlYear
(b)
Previous Year to Date
OuarterlYear
(c)
46 Loans Made or Purchased
47 Collecons on Loans
48
49 Net (Increase) Decrease in Receivables
50 Net (Increase) Decrease in Inventory
51 Net (Increase) Decrease in Allowances Held for Speculation
52 Net Increase (Decrease) in Payables and Accrued Expenses
53 Other (provide details in footnote):
54 Changes in other propert and investments
55 Proceeds from sale of utilty propert claim
56 Net Cash Provided by (Used in) Investing Activities
57 Total of lines 34 thru 55)
58
59 Cash Flows from Financing Activities:
60 Proceeds from Issuance of:
61 Long-Term Debt (b)
62 Preferred Stock
63 Common Stock
64 Other (provide details in footnote):
65
66 Net Increase in Short-Term Debt (c)
67 Other (provide details in footnote):
68
69
70 Cash Provided by Outside Sources (Total 61 thru 69)
71
72 Payments for Retirement of:
73 Long-term Debt (b)
74 Preferred Stock
75 Common Stock
76 Premiums paid for the redemption of long-term debt
77 Long-term debt and short-term borrowing issuance costs
78 Net Decrease in Short-Term Debt (c)
79 Cash paid in interest rate swap agreement
80 Dividends on Preferred Stock
81 Dividends on Common Stock
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)
84
85 Net Increase (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)
87
88 Cash and Cash Equivalents at Beginning of Penod
89
90 Cash and Cash Equivalents at End of penod
17,967 15,263
-2,942,625 -763,324
5,483,780
149,778,000
4,977,331 88,393,784
4,977,331 238,171,784
- -- -- - - ¡ - - - - -
-26,156,580
-26,250,000
-197,231,550
-1,750,000
-164,700
-4,000,000
-425,996
-5,435,618
-59,000,000
-3,738,000
-31,450,517 -27,927,206
8,551,759 -1,670,083
FERC FORM NO.1 (ED. 12-96)Page 121
Name of Respondent
Avista Corporation
Date of Report Year/Penod of Report
End of 2007/Q4
This Report Is:
(1 ) (2 An Original
(2) D A Resubmission
NOTES TO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the Balance Sheet, Statement of Income for the year, Statement of Retained
Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement,
providing a subheading for each statement except where a note is applicable to more than one statement.
2. Furnish particulars (details) as to any significant contingent assets or liabilties 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 utiit. Give also a brief explanation of any dividends in arrears
on cumulative preferred stock.
3. For Account 116, Utilty Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of
disposition contemplated, giving references to Corm mission 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
restrctions.
6. If the notes to financial statements relating to the respondent company appearing in the annual report to the stockholders are
applicable and furnish the data required by instructions above and on pages 114-121, such notes may be included herein.
7. For the 3Q disclosures, respondent must provide in the notes suffcient disclosures so as to make the intenm information not
misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be
omitted.
8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred
which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently
completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements;
status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matters shall be provided even though a significant change since year end may not have occurred.
9. Finally, if the notes to the financial statements relating to the respondent appeanng in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
04/17/2008
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 122
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTES TO FIANCIAL STATEMENTS
NOTE 1. SUMMARY OF SIGNIICANT ACCOUNTING POLICIES
Nature of Business
Avista Corporation (Avista Corp. or the Company) is an energy company engaged in the generation, tranmission and distrbution of
energy as well as other energy-related businesses. Avista Corp. generates, tranmits and distrbutes electrcity in par of eastern
Washigton and nortern Idaho. In addition, Avista Corp. has electrc generatig facilities in weste Monta and nortern Oregon.
A vista Corp. also provides natual gas distrbution servce in par of eastern Washigton and nortern Idaho, as well as par of
norteast and southwest Oregon. Avista Capital, Inc. (Avista Capital), a wholly owned subsidiar of Avista Corp., is the parent
company of all of the subsidiar companes in the non-utility business segments including A vista Energy, Inc. (A vita Energy) and
Advantage IQ, Inc. (Advantage IQ). Avista Energy was an electrcity and natual gas marketig, tradig and resource magement
business. On June 30, 2007, A vista Energy completed the sale of substatially al of its contracts and ongoing operations. Advantage
IQ is a provider of facilty inormtion and cost magement servces for multi-site customers thoughout Nort America.
The Company's operations are exposed to risks includig, but not limted to:
. streamow and weather conditions that impact hydroelectrc generation, utility operations and customer demad,
" .. market prices and supply of wholesale energy, which the Company purchases and sells, including power, fuel and natual gas,
. regulatory disallowance of the recovery of power and natual gas costs, operating costs and capital investments,
. the effects of changes in legislative and governental regulations, including restrctions on emssions from generatig plants
and requirements for the acquisition of new resources,
. chages in regulatory requirements,
. availabilty of generation facilties,
. competition, and
. availabilty of fuding at a reasonable cost.
Also, like other utilities, the Company's facilties and operations are exposed to terrorism risks or other malicious acts. In addition, the
energy business exposes the Company to the ficial, liquidity, credit and price risks associated with wholesale purchases and sales of
energy commodities.
Basis of Reporting
The ficial statements include the assets, liabilities, revenues and expenses of the Company. As requied by the Federal Energy
Regulatory Commssion (FERC), the Company accounts for its investment in majority-owned subsidiares on the equity method rather
than consolidatig the assets, liabilties, revenues, and expenses of these subsidiares, as requied by accountig priciples generally
accepted in the United States of America. The accompanyig fiancial statements include the Company's proportonate share of utility
plant and related operations resultig from its interests in jointly owned plants. In addition, under the requirements of the FERC, there
are differences from accountig priciples generally accepted in the United States of America in the presentation of (1) curent
portions oflong-term debt, short-term borrowigs, and preferred stock, (2) assets and liabilties for cost of removal of assets, (3) assets
held for sale, (4) regulatory assets and liabilities, (5) retaed eargs, and (6) comprehensive income.
Use of Estimates
The preparation of the fiancial statements in conformty with accountig priciples generally accepted in the United States of
America requies management to mae estiates and assumtions that affect amounts reportd in the fiancial statements. Signficant
estiates include:
. determg the market value of energy commodity derivative assets and liabilties,
. pension and other postretiement benefit plan obligations,
. contigent liabilties,
. recoverability of reguatory assets,
. stock-based compensation, and
. unbiled revenues.
Changes in these estimates and assumptions are considered reasonably possible and may have a material effect on the fiancial
statements and thus actual results could differ from the amounts reportd and disclosed herein.
IFERC FORM NO.1 (ED. 12-88) Page 123.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2) . A Resubmission 04117/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
System of Accounts
The accountig records of the Company's utility operations are mataed in accordance with the unform system of accounts
prescribed by the FERC and adopted by the state regulatory commssions in Washigtn, Idao, Montaa and Oregon.
Regulation
The Company is subject to state regulation in Washigton, Idao, Monta and Oregon. The Company is also subject to federal
reguation by the FERC.
Operating Revenues
Revenues related to the sale of energy are generally recorded when servce is rendered or energy is delivered to customers. The
determtion of the energy sales to individual customers is based on the reading of their meters, which occurs on a systematic basis
thoughout 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 estiated and the corresponding unbiled revenue is estiated and recorded. Accounts receivable includes unbiled energy
revenues of$16.1 milion (net of$57.2 millon ofunbiled receivables sold) as of December 31,2007 and $21.7 millon (net of$51.6
millon ofunbiled receivables sold) as of December 31,2006. See Note 5 for information related to the sale of accounts receivable.
Adverting Expenses
The Company expenses advertsing costs as incured. Advertsing expenses were not a material porton of the Company's operatig
expenses in 2007,2006 and 2005.
Taxes Other Than Income Taxes
Taxes other than income taes include state excise taes, city occupational and franchise taes, real and personal propert taes and
cert other taes not based on net income. These taes are generally based on revenues or the value of propert. Utility related taes
collected from customers (priary state excise taes and city utility taes) are recorded as operatig revenue and expense and totaled
$51.0 millon in 2007, $48.3 millon in 2006 and $43.1 miion in 2005.
Income Taxes
The Company accounts for income taes under Statement of Financial Accountig Stadards (SFAS) No. 109, "Accountig for
Income Taxes." Under SFAS No. 109, a deferred ta asset or liability is determed based on the enacted ta rates that will be in
effect when the differences between the ficial statement carg amounts and ta basis of existig assets and liabilities are
expected to be reported in the Company's consolidated income ta retu. The deferred ta expense for the period is equal to the net
change in the deferred ta asset and liability accounts from the begig to the end of the period. The effect on deferred taes of a
change in ta rates is recogned in income in the period that includes the enactment date. Deferred ta liabilities and reguatory assets
are established for ta benefits flowed though to customers as prescribed by the respective regulatory commssions.
Stock-Based Compensation
Prior to Janua i, 2006, the Company followed the disclosu only provisions öf SF AS No. 123, "Accountig for Stock-Based
Compensation." Accordingly, employee stock options were accounted for under Accountig Priciple Board Opinon (APB) No. 25,
"Accountig for Stock Issued to Employees." Stock options were granted at exercise prices not less than the fair value of common
stock on the date of grant. A vista Corp. has not granted any stock options since 2003. Under APB No. 25, no compensation expense
was recogned pursut to the Company's stock option plan. However, the Company recogned compensation expense related to
performance-based share awards. The Company adopted SF AS No. 123R, "Shae-Based Payment," on Januar 1, 2006, which
resulted in changes to stock compensation expene recogntion. See Note 23 for fuer inormtion. The Company adopted SF AS
No. 123R using the modified prospective method and, accordingly, the ficial stateents for prior periods presented were not
restated to reflect the fair value method of recogning compenation expene relatig to shae-based payments.
I FERC FORM NO.1 (ED. 12-88)Page 123.2
Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
If compensation expene for the Company's stock-based employee compensation plans were determed consistent with SF AS No.
123, net income and eargs per common share would be the followig pro forma amounts for the year ended December 31, 2005
(prior to the adoption of SF AS No. 123R):
2005
Net income (dollars in thousands):
As reported
Add: Total stock-based employee compensation expense included in net income, net of ta
Deduct: Total stock-based employee compensation expense determed under the fair
value method for all awards, net of tax
Pro forma
Basic and diluted earngs per common shae:
Basic as reported
Diluted as reportd
Basic pro forma
Diluted pro forma
$44,988
2,211.a
$44,288
$0.93
$0.92
$0.91
$0.90
Earnings Per Common Share
Basic eargs per common share is computed by dividing income available for common stock by the weighted average number of
common shaes outstadig for the period. Diluted eargs per common share is calculated by dividig income available for common
stock by diluted weighted average common shares outstading durg the period, includig common stock equivalent shaes
outstading using the treasur stock method, uness such shaes are anti-dilutive. Common stock equivalent shares include shares
issuable upon exercise of stock options and contingent stock awards. See Note 22 for eargs per common shae calculations.
Cash and Cash Equivalents
For the puroses of the Statements of Cash Flows, the Company considers all temporar investments with a matuty of thee month or
less when purchased to be cash equivalents. Cash and cash equivalents include cash deposits from counterpares. See Note 7 for
fuer inormation related to cash deposits from counterpares.
Allowance for Doubtful Accounts
The Company maintain an allowance for doubtfl accounts to provide for estimated and potential losses on accounts receivable. The
Company determes the allowance for utility and other customer accounts receivable based on historical wrte-off as compared to
accounts receivable and operating revenues. Additionally, the Company establishes specific allowances for certin individual
accounts. The followig table presents the activity in the allowance for doubtful accounts durg the years ended December 31
(dollars in thousands):
Allowance as of the begig of the year
Additions expensed durng the year
Net deductions
Allowance as of the end of the year
2007
$2,730
3,078
(2,842)~
2006
$3,228
2,888
(3,386)~
2005
$2,810
2,752
(2,334)~
Materials and Supplies, Fuel Stock and Natural Gas Stored
Inventories of materials and supplies, fuel stock and natual gas stored are recorded at the lower of cost or market, prily using the
average cost method.
Utility Plant in Service
The cost of additions to utilty plant in servce, including an allowance for fuds used durg constrction and replacements of unts of
propert and improvements, is capitalized. Costs of depreciable unts of propert retied plus costs of removal less salvage are charged
to accumulated depreciation.
Allowance for Funds Used During Construction
The Allowance for Funds Used Durg Constrction (AFC) represents the cost of both the debt and equity fuds used to fice
utility plant additions durg the constrction period. In accordace with the unform system of accounts prescribed by regulatory
authorities, AFC is capitaized as a par of the cost of utility plant and the debt related porton is credited curently againt total
I FERC FORM NO.1 (ED. 12-88)Page 123.3
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corpration (2) A Resubmission 041172008 2007/04
NOTES TO FINACIAL STATEMENTS (Continued)
interest expense in the Statements ofIncome. The Company generally is permtted, under established reguatory rate practices, to
recover the capitalized AFUDC, and a fair retu thereon, though its inclusion in rate base and the provision for depreciation after the
related utility plant is placed in servce. Cash inow related to AFC generally does not occur until the relate utiity plant is placed
in servce and included in rate base. The effective AFC rate was 9.11 percent in 2007 and 2006 and 9.72 percent for 2005. The
Company's AFUDC rates do not exceed the maimum allowable rates as determed in accordance with the requirements of regulatory
authorities.
Depreciation
For utility operations, depreciation expense is estited by a method of depreciation accountig utilizing unt rates for generation
plants and composite rates for other utilty plant. Such rates are designed to provide for retiements of propertes at the expiration of
their servce lives. The rates for hydroelectrc plants include anuity and interest components, in which the interest component is 9
percent. For utility operations, the ratio of depreciation provisions to average depreciable propert was 2.89 percent in 2007,2.89
percent in 2006 and 2.93 percent in 2005.
The average servce lives for the followig broad categories of utility propert are:
. electrc therm production - 28 year,
. hydroelectrc production - 77 year,
. electrc tranmission - 45 years,
. electrc distrbution - 48 years, and
. natual gas distrbution propert - 37 years.
Regulatory Defe"ed Charges and Credits
The Company prepares its ficial statements in accordance with the provisions of SF AS No. 71, "Accountig for the Effects of
Cerin Types of Reguation." The Company prepares its ficial stateents in accordace with SF AS No. 71 because:
. rates for reguated servces are established by or subject to approval by independent third-par regulators,
. the reguated rates are designed to recover the cost of providig the regulated servces, and
. in view of demand for the reguated servces and the level of competition, it is reasonable to assume tht rates can be chaged
to and collected from customers at levels that wil recover costs.
SF AS No. 7 i requires the Company to reflect the impact of reguatory decisions in its ficial statements. SF AS No. 71 requires that
certin costs and/or obligations (such as incured power and natual gas costs not curently recovered though rates, but expected to be
recovered in the futue) 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 durg which matchig revenues are recognzed.
If at some point in the futue the Company determes tht it no longer meets the criteria for contiued application of SF AS No. 71 for
all or a porton of its reguated operations, the Company could be:
. required to wrte off its regulatory assets, and
. precluded from the futue deferal of cost not recovered though rates at the tie such costs are incured, even if the
Company expected to recover such costs in the futue.
The Company's pri regulatory assets include:
. power and natual gas deferrals,
. investment in exchange power,
. regulatory asset for deferred income taes,
. unamortzed debt expense,
. assets offettg net utility energy commodity derivative liabilties (see Note 6 for fuer inormation),
. expenditues for demad side maagement program,
. expenditues for conservation program, and
. unfuded pensions and other postretiement benefits.
Regulatory liabilities include:
. liabilities created when the Centralia Power Plant was sold,
. liabilties offsettg net utility energy commodity derivative assets (see Note 6 for fuer informtion), and
. the gain on the general offce buildig salelleaseback.
IFERC FORM NO.1 (ED. 12-88) Page 123.4
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 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Investent in Exchange Power-Net
The investment in exchange power represents the Company's previous investment in Washigton Public Power Supply System Project
3' (W-3), a nuclear project that was termted prior to completion. Under a settement agreement with the Bonneville Power
Admstration in 1985, Avista Corp. began receivig power in 1987, for a 32.S-year period, related to its investment in WN-3.
Through a settement agreement with the Washigton Utilities and Transporttion Commssion (WC) in the Washigtn
jursdiction, Avista Corp. is amorting the recoverable porton of its investment in WN-3 (recorded as investment in exchage
power) over a 32.S year period begig in 1987. For the Idao jursdiction, Avista Corp. fully amorted the recoverable porton of
its investment in exchange power.
Unamortzed Debt Expense
Unamortzed debt expense includes debt issuace costs that are amorted over the life of the related debt, as well as premium paid to
repurchase debt, which are amortzed over the remaing life of the originl debt that was repurchased or, if new debt is issued in
connection with the repurchae, these costs are amortzed over the life of the new debt. These costs are recovered though retail rates
as a component of interest expense. Pursuant to a settlement agrement in its Washigton general rate case in 2007, Avista Corp.
agreed to wrte off$3.8 million of unortzed debt repurchase costs. See Note 4 for fuer details.
Power Cost Deferrals and Recovery Mechanisms
Deferred power supply costs are recorded as a deferred charge on the Balance Sheets for futue review and recovery though retail
rates. The power supply costs deferred include certin differences between actul power supply costs incurred by Avista Corp. and the
costs included in base retail rates. This difference in power supply costs prily results from changes in:
. short-term wholesale market prices,
. the level ofhycloelectrc generation,
. the level of thermal generation (including changes in fuel prices), and
. retal loads.
In Washigton, the Energy Recovery Mechansm (ER) allows Avista Corp. to increase or decrease electrc rates periodically with
WUC approval to reflect changes in power supply costs. The ERM is an accounting method usç:d to track cert differences
between actual power supply costs and the amount included in base retal rates for Washigton customers. Avista Corp. accrues
interest on deferred power costs in the Washigtn jursdiction at a rate, which is adjusted semi-anually, of7.8 percent as of
December 31,2007. Tota deferred power costs for Washigton customer were $S8.5 millon as of December 31, 2007 and $70.2
milion as of December 31,2006.
The intial amount of power supply costs in excess or below the level in retail rates, which the Company either incurs the cost of, or
receives the benefit from, is referred to as the deadband. The anual (calendar year) deadband amount is curently $4.0 millon. The
Company will incur the cost of, or receive the benefit from, 100 percent of ths intial power supply cost varance. The Company
shares anual power supply cost varances between $4.0 millon and $10.0 millon with its customers. As such, SO percent of the
arual power supply cost varance in ths range is deferred for futue surcharge or rebate to customers and the Company incurs the cost
of, or receives the benefit from, the remaing SO percent. To the extent tht the anual power supply cost varance from the amount
included in base rates exceeds $10.0 millon, 90 percent of the cost varance is deferred for futue surcharge or rebate. The Company
incurs the cost of, or receives the benefit from, the remaig 10 percent of the anual varance beyond $10.0 millon without affectig
curent or futue customer rates. The followig is a sumar of the ERM:
Anual Power Supply
Cost Varabilty
+/- $0 - $4 millon
+/- between $4 millon - $10 millon
+/- excess over $10 million
Deferred for Futue
Surchage or Rebate
to Cutomers
0%
SO%
90%
Expene or Benefit
to the Company
100%
SO%
10%
A\lsta Corp. has a power cost adjustment (PCA) mechanism in Idaho that allows it to modify electrc rates periodically with Idao
Public Utilities Commssion (IPUC) approvaL. Under the PCA mecham, Avista Corp. defers 90 percent of the difference betwen
certin actul net power supply expenses and the amount included in base retail rates for its Idaho customers. In June 2007, the IPUC
approved continuation of the PCA mechasm with the anual rate adjustment provision. The October i rate adjustments recover or
rebate power costs deferred durg the preceding, July-June, twelve-month period. Avista Corp. accrues interest on deferred power
IFERC FORM NO.1 (ED. 12-88) Page 123.5
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 0417/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
costs in the Idaho jursdiction at a rate, which is adjusted anualy, of5.0 percent as of December 31,2007. Total deferred power
costs for Idao customers were $21.2 millon as of December 31, 2007 and $9.4 millon as of December 31, 2006.
Natural Gas Cost Deferrals and Recovery Mechanisms
In the fall of each year, Avista Corp. files a purchad gas cost adjustment (pGA) in all thee states it serves to adjust natual gas rates
for:. 1) estimted commodity and pipeline tranporttion costs to serve natual gas customers for the comig year, and 2) the difference
between actul and estiated commodity and tranporttion costs for the prior year. These anual PGA fiings in Washigtn and
Idaho provide for the deferrl, and recovery or refud, of 100 percent of the difference between actual and estiated commodity and
pipeline tranporttion costs for the prior year, subject to applicable regulatory review. The anual PGA filing in Oregon provides for
deferral, and recovery or refud, of 100 percent of the difference between actual and estiated pipeline tranporttion costs and
commodity costs tht are fixed though hedge tranactions. Commodity costs that are not hedged for Oregon customers are subject to
a shag mechansm whereby A vista Corp. defers, and recovers or refuds, 90 percent of the difference between these actual and
estiated costs. Tota net deferred natual gas costs were $2.4 millon (an asset of$6.2 millon and a liabilty of$3.8 millon) as of
December 31,2007 and $18.3 millon as of December 31, 2006.
NOTE 2. NEW ACCOUNTING STANARS
Effective Janua 1,2006, the Company adopted SFAS No. 123R, "Sha-Based Payment," which supersedes APB No. 25 and SFAS
No. 123 and their related implementation guidace. Ths statement established revised stadads for the accountig for tractions in
which the Company exchanges its equity intrents for goods or servces with a priar focus on transactions in which the Company
obtain employee servces in share-based payment tranactions. The statement requires tht the compensation cost relatig to
share-based payment tranactions be recogned in ficial statements based on the fair value of the equity or liability intrents
issued. The Company implemented the provisions of ths statement using the modified prospective method and, accordingly, fincial
statements for prior periods presented were not restated to reflect the fair value method of recognzing compensation expense relatig
to shae-based payments. Under the modified prospective approach, SF AS 123R applied to all of the Company's unvested stock-based
payment awards begig Janua 1, 2006 and all prospective awards. In addition, SF AS No. 123R requires the Company to classify
ta benefits resultig from ta deductions in excess of stock-based compenation expense recogned as a ficing activity. This
amount is not signficant to cash flows and is included in the lie item proceeds from issuance of common stock on the Statement of
Cash Flows. See Note 23 for fuer inormtion relate to stock compensation plan.
Effective January 1, 2007, the Company adopted Fincial Accountig Stadads Board (FASB) Interpretation No. 48, "Accountig
for Uncertty in Income Taxes-an Interpretation ofF ASB Statement NO.1 09," (FI 48) which provides gudance for the recogntion
and measurement of a ta position taen or expected to be taen in a ta retu FI 48 requires the evaluation of a ta position as a
two-step process. Firt, the Company is requied to determe whether it is more likely th not tht a ta position will be sustained
upon examtion, including resolution of any related appeals or litigation processes, based on the techncal merits of the position. If
the ta position meets the "more likely than not" recogntion theshold, it is then meased and recorded at the largest amount of
benefit tht is greater than 50 percent likely of being realized upon ultiate settement. The adoption of FIN 48 did not have a
cumulative effect on the Company's fiancial statements. See Note 11 for fuer information.
In September 2006, the F ASB issued SF AS No. 157, "Fair Value Measurements," which provides enhanced gudace for using fair
value to measure assets and liabilties. Ths statement also expands disclosures about fair value measurements. This statement applies
under other accountig pronouncements that requie or permt fair value measurements. However, the statement does not require any
new fair value measurements. This statement emphasizes tht fair value is a maket-based measurement and not an entity-specific
measuement. Therefore a fair value measurment should be determed based on the assumptions that market parcipants would use
in pricing an asset or liability. The statement establishes a fair value hierarchy that priorities the inormation used to develop those
assuptions givig the highest priority to quoted prices in active markets and the lowest priority to unobservable data. The Company
will be required to adopt SF AS No. i 57 in 2008. The Company does not expect SF AS NO.1 57 to have a material impact on its
fiancial condition and results of operations. However, the Company will have expanded disclosures with respect to fair value
measurements.
Effective December 31, 2006, SF AS No. i 58, "Employers' Accountig for Defied Benefit Pension and Other Postretiment Plan -
an amendment ofFASB Statements No. 87, 88,106, and 132 (R)" requied the Company to recogne the overfded or underfded
status of defied benefit postretiement plan in the Company's Balance Sheet measured as the difference between the fair value of
plan assets and the benefit obligation. For a pension plan, the benefit obligation is the projected benefit obligation; for any other
postretiement benefit plan, the benefit obligation is the accumulated postretiement benefit obligation. Previously, the Company only
IFERC FORM NO.1 (ED. 12-88) Page 123.6
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 04/17/2008 20071Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
recognzed the underfded status of defied benefit pension plans as the difference between the fair value of plan assets and the
accumulated benefit obligation. As the Company has historically recovered and curently recovers its pension and other postretiement
benefit costs related to its regulated operations in retail rates, the Company records a regulatory asset for tht porton of its pension and
other postretiement benefit funding deficiency. As such, the underfded status of the Company's pension and other postretiement
benefit plan under SFAS No. 158 resulted in the recogntion as of December 31, 2006 of:
. a liabilty of $60.1 millon (associated deferred taes of $21.0 millon) for pensions and other postretiement benefits,
. a regulatory asset of$54.2 millon (associated deferred taes of$19.0 millon) for pensions and other postretiement benefits,
. an increase to accumulated other comprehensive loss of$3.7 millon (net of taes of$2.1 millon), and
. the removal of the intagible pension asset of$3.7 millon (was included in other deferrd chages).
As such, the tota effect on the deferred income ta liabilty for the adoption of SF AS No. 158 was a net decrease of $2.1 millon. The
adoption of ths statement did not have any effect on the Company's net income.
In Febru 2007, the FASB issued SFAS No. 159, "The Fair Value Option for Fincial Assets and Fincial Liabilties." Ths
statement permts entities to choose to measre many fiancial assets and fiancial liabilties at fair value. Unrealized gain and losses
on items for which the fair value option is elected would be reported in net income. The Company will be required to adopt SF AS No.
159 in 2008. The Company does not plan to use the fair value option under SFAS No. 159 and as such does not expect SFAS No. 159
to impact its fmancial condition and results of operations.
In December 2007, the FASB issued SFAS No. 141(R), "Business Combintions." Ths statement replaces SFAS No. 141 and
addresses the accountig for all tranactions or other events in which an entity obtain control of one or more businesses. Ths
statement requies the acquirg entity in a business combination to recogne the assets acquied, the liabilties assumed, and any
noncontrolling interest in the tranaction at the acquisition date, measured at their fair values as of that date, with limted exceptions.
The Company will be required to begin applyig ths statement to any business combintions in 2009.
In December 2007, the FASB issued SFAS No. 160, "Noncontrollig Interests in Consolidated Finncial Statements." Ths statement
amends Accountig Research Bulleti No. 51, "Consolidated Financial Statements" to establish accountig and reportg stadards
from noncontrolling (miority) interest in a subsidiar and for the deconsolidation of a subsidiar. Th statement clarfies that a
noncontrolling interest in a subsidiar is an ownership in the consolidated entity that should be reported as equity in the consolidated
ficial statements. The Company will be required to adopt SFAS No. 160 in 2009. The Company is evaluating the impact SFAS
No. 160 will have on its ficial condition and results of operations.
NOTE 3. DISPOSITION OF A VISTA ENERGY
On June 30, 2007, A vista Energy and A vista Energy Canada completed the sale of substatially all of their contracts and ongoing
operations to Shell Energy Nort America (U.S.), L.P. (Shell Energy), formerly known as Coral Energy Holding, L.P., as well as to
certin other subsidiares of Shell Energy.
As consideration for the assets acquired (net ofliabilities assumed), the purchase price paid by Shell Energy was calculated on the
closing date as the su of the followig:
. the net trade book value of contracts acquired,
. the market value of the natual gas inventory, and
. the net book value of the tangible fied assets acquired.
Proceeds from the tranaction included cash consideration for the net assets acquired by Shell Energy and the liquidation of the
remaing net curent assets of Avista Energy not sold to Shell Energy (priarly receivables, restrcted cash and deposits with
counterpares ).
Assets and liabilties excluded from the sale and retained or liquidated by A vista Energy include:
. cash,
. certain agreements, including electrc tranmission, natual gas tranporttion and a power purchase agreement, related to a
270 MW natual gas-fied combined cycle combustion tubine plant located in Idao (Lacaster Plant), for periods after
December 31, 2009 though 2026,
. storage rights at a natual gas facility located in Washigton (Jackson Prairie) for periods aftr April 30, 2011,
. accounts receivable,
. accounts payable,
IFERC FORM NO.1 (ED. 12-88) Page 123.7
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 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
. ta obligations,
. cash deposits with and from counterpares,
. litigation mattrs (including matters related to western energy makets), and
. certin employment agreements and employee related obligations.
Certin assets of A vista Energy with a net book value of approximtely $30 millon have not been liquidated. These prily include
natual gas storage and deferred ta assets. The Company expects tht the natual gas storage will ultiately be tranferred to A vista
Corp., subject to futue reguatory approval. The Company also expects tht the power purchase agreement for the Lancaster Plant for
the period 2010 though 2026 will be trferred to Avista Corp., subject to futue regulatory approvaL.
In connection with the tranaction, on June 30, 2007, Avista Energy and its affliates entered into an Indemfication Agreement witl
Shell Energy and its affiliates. Under the Indemnfication Agreement, A vista Energy and Shell Energy each agree to provide
indemnfication of the other and tle other's affliates for certin events and matters described in tle purchase and sale agreement
entered into on April 16, 2007 and certin other tranaction agreements. Such events and matters include, but are not limted to, the
refud proceedings arsing out of the western energy markets in 2000 and 2001 (see Note 24), existig litigation, ta liabilties, matters
with respect to storage rights at Jackson Praire, and any potential issues associated with the power purchase agreement for the
Lancaster Plant. In general, such indemnfication is not requied uness and until a par's clais exceed $150,000 and is limted to an
aggegate amount of$30 millon and a term of thee years (except for agreements or tranactions with terms longer than thee year).
These limtations do not apply to certin thd par clai.
Avista Energy's obligations under the Indemnfication Agrement are guteed by Avista Capital puruant to a Guaranty dated June
30, 2007. Ths Guaanty is limted to an aggregate amount of $30 millon plus cert fees and expenses. A vista Capita granted Shell
Energy a securty interest in 50 percent of Avista Capital's common shaes of Advantage IQ as collateral for its Guaanty. The
aggregate obligations secured by ths securty interest will in no event exceed $25 millon. Avista Capital may substitute collateral,
such as cash or letters of credit, in place of the securty interest in Advantage IQ's common shaes. Ths securty interest in Advantage
IQ's common shares will termate in 18 month (December 31,2008) except to the extent of claim actually made prior to expiration
of the 18-month period. The Guaanty wil termte Apri 30, 2011 except with respect to claim made prior to termtion.
As of Febniar 25, 2008, tlere have not been any claim under tle Indemnfication Agreement or Guaranty.
A vista Energy made customar representations, waranties and covenats in the purchase and sale agreement. A vista Corp. and its
subsidiares agreed tht for a period of 60 calenda month beging on the closing of the trction (June 30, 2007), neither A vista
Corp. nor any of its subsidiares will form or parcipate though ownership or any allance, or internlly, develop capabilties to
replicate the business activities of Avista Energy with the region of the Western Electrc Coordinting CounciL. Ths restrction has
cert exceptions priarily related to any assets or contracts retained by Avista Energy and any curent corporate activities outside of
A vista Energy, including any resource optization or associated trading or hedgig activities of the character curently being
conducted by Avista Corp. in the ordin course of its regulated utility business (see Note 6).
NOTE 4. IMPAINT OF ASSETS
Durg tle thd quaer of 2007, the Company recorded an impairent charge of $2.3 millon for a tubine and related equipment.
The Company originally planed to use the tubine in a regulated utilty generation project. At the end of the thd quaer of 2007, tle
Company reached a conclusion to sell the tubine and related equipment, which were classified as assets held for sale as of December
31, 2007. The impairent charge reduced the carg value of tle assets to the estiated fair value.
Pusuant to a settement agreement in its Washigton general rate case entered into in October 2007 and approved by the WUC in
December 2007, A vista Corp. agreed to wrte off $3.8 millon of unamorted debt repurchase costs. These costs were for premum
paid to repurchase debt prior to its scheduled matuty. In accordace with reguatory accountig practices, these premium were
recorded as a regulatory asset in unamorted debt expense on the Balance Sheet and were being amortized over the average remaing
matuty of outstading debt.
NOTE 5. ACCOUNTS RECEIVABLE SALE
Avista Receivables Corporation (ARC) is a wholly owned, banptcy-remote subsidiar of Avista Corp. formed for tle purose of
acquig or purchasing interests in certin accounts receivable, both biled and unbiled, of the Company. On March 19,2007, Avista
Corp., ARC and a thd-par ficial intitution amended a Receivables Purhase Agreement. The most signficant amendment
extended the termtion date from March 20, 2007 to March 17, 2008. Under the Receivables Purchase Agreement, ARC can sell
I FERC FORM NO.1 (ED. 12-88)Page 123.8
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
without recoure, on a revolvig basis, up to $85.0 millon 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
other operatig expenses of Avista Corp. The Receivables Purchase Agreement has fiancial covenats, which are substatially the
same as those of Avista Corp.'s $320.0 millon commttd line of credit (see Note 13). At each of December 3 i, 2007 and 2006,
$85.0 millon in accounts receivables were sold under ths revolvig agreement.
NOTE 6. ENERGY COMMODIT TRAING
The Company is exposed to risks relating to, but not lited to:
. changes in certin commodity prices, and
. counterpar performce.
Avista Corp. utilizes derivative intrents, such as forwards, futues, swaps and options in order to mange the varous riks relatig
to these exposures. The Company uses a varety of technques to manage risks for their energy resources and wholesale energy maket
activities. The Company has a risk management policy and control procedures to maage these risks, both qualitative and quantitative.
The Company's Risk Management Commttee establishes the Company's risk mangement policy and control procedures and
monitors compliance. The Risk Management Commttee is comprised of certin Company offcers and other individuals and is
overseen by the Audit Commttee of the Company's Board of Directors.
A vista Corp. engages in an ongoing process of resource optization, which involves the economic selection from available resources
to serve Avista Corp.'s load obligations and uses its existig resources to captue available economic value. Avista Corp. sells and
purchases wholesale electrc capacity and energy and fuel as par of the process of acquig resources to serve its load obligations.
These tranactions range from term of one hour up to multiple year. Avista Corp. makes contiuing projections of:
. loads at varous points in tie (ranging from one hour to multiple years) based on, among other thgs, estiates off actors
such as customer usage and weather, as well as historical data and contrct terms, and
. resource availabilty at these points in time based on, among other thgs, estimates of streamflows, availabilty of generatig
unts, historic and forward market informtion and experience.
On the basis of these projections, Avista Corp. maes purchases and sales of energy to match expected resources to expected electrc
load requirements. Resource optization involves generatig plant dispatch and scheduling available resources and also includes
transactions such as:
. purchasing fuel for generation,
. when economic, selling fuel and substitutig wholesale purchases for the operation of Avista Corp.'s resources, and
. other wholesale transactions to captue the value of generation and tranmission resources.
A vista Corp.' s optization process includes enterig into hedgig tranactions to maage risks.
As par of its resource optiation process described above, A vista Corp. manges the impact of fluctutions in electrc energy prices
by measurg and controlling the volume of energy imbalance between projected loads and resources and though the use of derivative
commodity instrents for hedgig puroses. Load/resource imbalances with a rolling i 8-month plang horizon are compared
againt established volumetrc guidelines and management determes the tig and specific actions to manage the imbalances.
Management also assesses available resource decisions and actions tht are appropriate for longer-term plang periods.
SFAS No. 133, as amended, establishes accountig and reporting stadads for derivative intrents, including certin derivative
intrents embedded in other contracts, and for hedging activities. It requires the recording of all derivatives as either assets or
liabilties on the balance sheet measured at estited fai value and the recogntion of the unealized gain and losses. In certin
defied conditions, a derivative may be specifically designte as a hedge for a parcular exposure. The accountig for derivatives
depends on the intended use of the derivatives and the resultig designtion.
Avista Corp. enters into forward contracts to purchae or sell electrcity and natual gas. Under these forward contracts, Avista Corp.
commts to purchase or sell a specified amount of energy at a specified tie, or durg a specified period, in the futue. Cert of
these forward contracts are considered derivative intrents. Avista Corp. also records derivative commodity assets and liabilties
for over-the-counter and exchange-traded derivative intrents as well as certin long-term contracts. These contracts are entered
into as par of A vista Corp.' s maagement of its loads and resources as discussed above. In conjunction with the issuace of SF AS
No. 133, the WUC and the IPUC issued accounting orders authorizing Avista Corp. to offset any derivative assets or liabilties with
a regulatory asset or liabilty. This accountig treatment is intended to defer the recogntion of mark-to-maket gain and losses on
I FERC FORM NO.1 (ED. 12-88)Page 123.9
Name of Respondent This Report is:Date of Report Year/Period of Repor
(1) 2S An Original (Mo, Da, Yr)
Avista Corpration (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMEN.TS (Continued)
energy commodity tranactions until the perod of settement. The orders provide for A vista Corp. to not recognze the unealized
gain or loss on utility derivative commodity intrents in the Statements of Income. Realized gain or losses are recognzed in the
period of settement, subject to approval for recovery though retail rates. Realized gains and losses, subject to regulatory approval,
result in adjustments to retail rates though purchased gas cost adjustments, the ERM and the PCA mechansm.
Substatially all forward contracts to purhase or sell power and natul gas ar recorded as assets or liabilities at market value with an
offsettg regulatory asset or liabilty. Contracts that are not considered derivatives under SF AS No. 133 are generally accounted for
at cost until they are setted or realized, uness there is a decline in the fair value of the contract that is determed to be other th
tempora.
Market Risk
Market risk is, in general, the risk of fluctution in the market price of the commodity being traded and is inuenced prily by
supply and demad. Market risk includes the fluctution in the market price of associated derivative commodity intrents. Market
risk is inuenced to the extent that the performce or nonperformce by market partcipants of their contractul obligations and
commtments affect the supply of, or demand for, the commodity. The Company manages the maket risks inerent in their activities
according to the risk maagement policy established by the Company's Risk Management Commtte.
Credit Risk
Credit risk relates to the risk of loss that the Company would incur as a result of non-performce by counterpares of their contrctul
obligations to deliver energy or mae fmancial settlements. The Company often extends credit to counterpares and customers and is
exposed to the risk that they may not be able to collect amounts owed to them. Changes in market prices may dramtically alter the
size of credit risk with counterparies, even when conservative credit limts ar established. Credit risk includes the risk that a
counterpar may default due to circumtaces:
. relating diectly to it,
. caused by market price chages, and
. relatig to other market parcipants tht have a dit or indirect relationship with such counterpar.
Should a counterpar, customer or supplier fail to perorm, the Company may be required to honor the underlyig commtment or to
replace existig contracts with contrcts at then-curent market prices. The Company seeks to mitigate credit risk by:
· enterig into bilateral contracts that specify credit term and protections agait default,
· applyig specific eligibilty criteria to existig and prospective counterpares, and
. actively monitorig curent credit exposures.
These credit policies include an evaluation of the ficial condition and credit ratigs of counterparies, collateral requirements or
ather credit enhancements, such as letters of credit or parent company guantees. The Company also uses standardized agreements
tIiat allow for the netting or offettg of positive and negative exposures associated with a single counterpar.
The Company has concentrations of suppliers and cutomer in the electrc and natul gas industres including:
. electrc utilties,
. electrc generators and tranmission providers,
. natual gas producers and pipelines, and
. energy marketig and trding companes.
In addition, the Company has concentrations of credit risk related to geographic location as it operates in the wester United States and
western Canada. These concentrations of counterpares and concentrtions of geographic location may impact the Company's overall
exposure to credit risk, either positively or negatively, because the counterpares may be simlarly affected by chages in conditions.
Credit risk also involves the exposure tht counterpares perceive related to the ability of the Company to perform deliveries and
settlement under physical and fiancial energy contracts. These counterpares may seek assuances of performce in the form of
letters of credit, prepayment, or cash deposits.
In periods of price volatility, the level of exposure can change signficantly. As a result, sudden and signficant demands may be made
againt the Company's credit facilities and cash. The Company actively monitors the exposure to possible collateral calls and taes
steps to mize capital requirements.
IFERC FORM NO.1 (ED. 12-88)Page 123.10
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Other Operational and Event Risks
In addition to market and credit risk, the Company is subject to operational and event risks including, among others:
. blackouts or disruptions to transsion or tranporttion systems,
. forced outages at generating plants,
. fuel quality and availabilty,
. disruptions to informtion systems and other admstrative resources required for normal operations, and
. weather conditions and natul disasters tht can cause physical damage to propert, requig repairs to restore utility servce.
Terrorism and other malicious theats are a risk to the entie utility industr. Potential disruptions to operations or destrction of
facilties from terrorism or other malicious acts are not readily determble. The Company has taen varous steps to mitigate
terrorism risks and prepare contingency plan in the event tht its facilities are tageted.
NOTE 7. CASH DEPOSITS WIH AN FROM COUNTERPARTIES
Cash deposits from counteipartes totaled $12.5 millon as of December 31,2007 and $39.4 millon as of December 31, 2006. These
fuds were held by A vista Corp. to mitigate the potential impact of counterpar default risk. These amounts are subject to retu if
conditions warant because of contiuing portolio value fluctutions with those pares or substitution of non-cash collateraL.
As is common industr practice, Avista Corp. maintain margi agreements with certin counteiparies. Margi calls are trggered
when exposures exceed predetermed contrctual limts or when there are changes in a counteipar's creditwortess. Price
movements in electrcity and natual gas can generate exposure levels in excess of these contractual limts. From tie to tie, magin
calls are made and/or received by Avista Corp. Negotiatig for collateral in the form of cash, letters of credit, or performce
guantees is common industr practice.
NOTE 8. JOINTLY OWND ELECTRIC FACILITIES
The Company has a 15 percent ownership interest in a tw-unt coal-fied generatig facility, the Colstrp Generatig Project
(Colstrp) located in southeastern Montana, and provides fiancing for its ownership interest in the project. The Company's shae of
related fuel costs as well as operatig expenses for plant in servce are included in the corresponding accounts in the Statements of
Income. The Company's shae of utility plant in servce for Colstrp was $329.6 millon and accumulated depreciation was $197.7
millon as of December 31, 2007.
NOTE 9. ASSET RETIRMENT OBLIGATIONS
The Company follows SF AS No. 143, "Accountig for Asset Retiement Obligations," and records the fair value of a liability for an
asset retiement obligation in the period in which it is incured. When the liability is intially recorded, the associated costs of the asset
retiement obligation are capitalized as par of the carg amount of the related long-lived asset. The liabilty is accreted to its
present value each period and the related capitalized costs are depreciated over the usefu life of the related asset. Upon retiement of
the asset, the Company either settes the retiement obligation for its recorded amount or incurs a gai or loss. The Company records
regulatory assets and liabilities for the difference between asset retiement costs curently recovered in rates and asset retiement
obligations recorded since asset retiment costs are recovered though rates charged to customers. The regulatory assets do not ear aretu.
Specifically, the Company ha recorded liabilties for futue asset retiement obligations to:
. restore ponds at Colstrp,
. cap a landfill at the Kette Falls Plant,
. remove plant and restore the land at the Coyote Sprigs 2 site at the termation of the land lease,
. remove asbestos at the corporate offce buildig, and
. dispose of PCBs in cert transformers.
Due to an inability to estite a range of settlement dates, the Company canot estite a liability for the:
. removal and disposal of certin tranmission and distrbution assets, and
. abandonment and decommssionig of certin hydroelectrc generation and natual gas storage facilities.
I FERC FORM NO.1 (ED. 12-88)Page 123.11
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
The followig table documents the chages in the Company's asset retirement obligation durg the years ended December 31 (dollar
in thousands):
Ássetretiement obligation at beging of year
New liability recognzed
Liability adjustment due to revision in estimated cash flows
Liabilty settled
Accretion expense
Asset retiement obligation at end of year
2007
$4,810
2006
$4,529
2005
$1,191
3,243
(1,063)
(71)..
$3,990
(51)
332äl (28)--~
NOTE 10. PENSION PLANS AN OTIR POSTRETIRMENT BENEFIT PLANS
The Company has a defied benefit pension plan coverig substatially all regular ful-tie employees. Individual benefits under ths
plan are based upon the employee's years of servce and average compensation as specified in the plan. The Company's fuding
policy is to contrbute at least the mium amounts that are required to be fuded under the Employee Retiement Income Securty
Act, but not more than the maximum amounts that are curently deductible for income ta puroses. The Company contrbuted $15
millon in cash to the pension plan in each of2007, 2006 and 2005. The Company expects to contrbute at least $15 millon to the
pension plan in 2008.
The Company also has a Supplemental Executive Retiment Plan (SERP) tht provides additional pension benefits to executive
offcers of the Company. The SERP is intended to provide benefits to executive offcers 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 salar under deferred
compensation plan. The liability and expense for ths plan are included as pension benefits in the tables included in ths Note.
The Company expects tht benefit payments under the penion plan and the SERP wil total $15.2 millon in 2008, $15.5 millon in
2009, $16.2 millon in 2010, $16.7 millon in 2011 and $17.8 milion in 2012. For the ensuing five year (2013 though 2017), the
Company expects tht benefit payments under the pension plan and the SERP will tota $110.0 millon.
The Fince Commtte of the Company's Board of Directors:
· establishes investment policies, objectives and strategies that seek an appropriate retu for the pension plan, and
· reviews and approves chages to the investment and fuding policies.
The Company has contracted with an investment consultat who is responsible for magig/monitorig the individual investment
mangers. The investment maagers' performance and related individual fud performance is periodically reviewed by the Fince
Commttee to ensure compliance with investment policy objectives and strtegies. Pension plan assets are invested priarly in
marketàble debt and equity securties. Pension plan assets may also be invested in real estate, absolute retu, ventue capital/private
equity and commodity fuds. In seekig to obtain the desired retu to fud the pension plan, the Fince Commttee has established
investment allocation percentages by asset classes as indicated in the table in ths Note.
The expected long-term rate of retu on plan assets is based on past performce and economic forecasts for the tyes of investments
held by the plan. The market-related value of pension plan assets invested in debt and equity securties was based priarly on fair
value (market prices).
The market-related value of pension plan assets invested in real estate was determed based on thee basic approaches:
· curent cost of reproducing a proper less deterioration and fuctional economic obsolescence,
. capitalization of the propert's net eargs power, and
. value indicated by recent sales of comparable propertes in the maket.
The market-related value of plan assets was determed as of December 31,2007 and 2006.
In selectig a discount rate, the Company considers yield rates for highy rated corporate bond portolios with matuties simlar to tht
òfthe expected term of pension benefits.
In 2006, the form of payment election assumption was analyzed based upon historical trends and futue projections. The Company
revised the form of payment election to assume tht 5 percent of retiees and 50 percent of vested termted parcipants will elect a
lump sum payment, based upon the analysis. The form of payment election assumption previously assumed that 50 percent of retiees
I FERC FORM NO.1 (ED. 12-88) Page 123.12 I
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) 2Ç An Original (Moi Da, Yr)
Avista Corpration (2)A Resubmission 04/17/2008 2007104
NOTES TO FINANCIAL STATEMENTS (Continued)
and vested termated partcipants would elect a lump sum payment. The chage resulted in an increase of $13.2 million to the
pension benefit obligation as of December 31,2006. The change also increases futue years' pension costs.
The Company provides certin health care and life inurance benefits for substatially all of its retied employees. The Company
accrues the estimated cost of postretirement benefit obligations durg the years that employees provide servces. The Company
elected to amortze the transition obligation of$34.5 millon over a period of twenty years, beging in 1993. The Company expects
that benefit payments under the postretiement benefit plan will be $3.1 millon in 2008, $3.0 million in 2009, $2.9 millon in 2010,
$2.8 millon in 2011 and $2.7 millon in 2012. For the enuing five years (2013 though 2017), the Company expects tht benefit
payments under the postretiement benefit plan will total $12.3 millon. The Company expects to contrbute $3.1 millon to the
postretirement benefit plan in 2008, representing expected benefit payments to be paid durg the year.
The Company established a Health Reimburement Arangement to provide employees with ta-advantaged fuds to pay for allowable
medical expenses upon retiement. The amount eared by the employee is fied on the retiment date based on employees' years of
servce and the endig salar. The liability and expene of ths plan are included as other postretiement benefits.
The Company provides death benefits to beneficiares of executive offcers who die durg their term of offce or after retiement.
Under the plan, an executive offcer's designted beneficiar will receive a payment equal to twce the executive offcer's anual base
salar at the tie of death (or if death occurs after retirement, a payment equal to twce the executive offcer's total anual pension
benefit). The liabilty and expense for ths plan are included as other postretirement benefits. Effective December 31, 2007, ths plan
Was amended to elimte a provision that allowed an executive offcer to elect for their beneficiares to receive one quarr of such
payment each year over a ten-year period commencing with 30 days of the executive offcer's death. The plan was also amended to
provide that those who become executive offcers after December 31, 2007 will no longer be eligible to receive benefits after
retiement. The amendments to the plan reduced the benefit obligation by $1.6 million.
The Company uses a December 31 measurement date for its pension and postretiement plans. The followig table sets fort the
pension and other postretiement plan disclosures as of December 31, 2007 and 2006 and the components of net periodic benefit costs
for the years ended December 31,2007,2006 and 2005 (dollars in thousads):
Other
Pension Postretiement
2007 2006 2007 2006
Change in benefit obligation:
Benefit obligation as of beging of year $315,691 $301,746 $33,632 $32,710
Servce cost 10,694 9,963 672 639
Interest cost 19,161 17,158 2,159 1,956
Plan amendment (1,601)
Actual loss (gain)(5,245)2,524 2,612 1,914
Tranfer of accrued vacation 585
Benefits paid (16,912)(15,521)(3,707)(3,557)
Expenses paid (299)(179)-(30)-
Benefit obligation as of end of year $323.090 $315.691 $34.352 $33632
Change in plan assets:
Fai value of plan assets as of beging of year $225,079 $199,163 $20,878 $18,378
Actual retu on plan assets 18,799 25,737 1,840 2,530
Employer contrbutions 15,000 15,000
Benefits paid (16,018)(14,642)
Expenses paid (299)(179)----
Fair value of plan assets as of end of year $242.561 $225.079 $22.718 $20.878
Funded statu $(80,529)$(90,612)$(11,634)$(12,754)
Unrecogned net actuaral loss 62,174 69,679 4,472 2,084
Unrecogned prior servce cost 3,098 3,751 (1,600)
Unrecognzed net tranition obligation --2,526 3,031--
Accrued benefit cost (15,257)(17,182)(6,236)(7,639)
Additional liability (65,272)(73.430)(5,398)(5,1 15)
Accrued benefit liability $(80.529)$(90.612)$(11,634)$02.754)
IFERC FORM NO.1 (ED, 12-88)Page 123.13
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2) A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Accuulate pension benefit obligation
Accumulated postretirement benefit obligation:
For retirees
For fully eligible employees
For other parcipants
Included in accumulated comprehensive loss (income) (net of tax):
Unrecognzed net tranition obligation $ $
Unrecognzed prior servce cost 2,013 2,438
Unrecognzed net of net actual loss 40.414 45,291Total 42,427 47,729Less regulatory asset (28,560) 01,992)
Accumulated other comprehensive loss (income) $13,867 $15,737
Weighted-average asset allocations as of December 31:Equity securties 49%Debt securties 31 %Real estate 6%Other 14%
Target asset allocations as of December 31:
Equity securties
Debt securties
Real estate
Other
Weighted average assumptions as of December 31:
Discount rate for benefit obligation
Discount rate for anual expense
Expected long-term retu on plan assets
Rate of compention increase
Medical cost trend pre-age 65 - intial
Medical cost trend pre-age 65 - ultite
Ultite medical cost trend year pre-age 65
Medical cost trend post-age 65 - intial
Medical cost trend post-age 65 - ultiate
Ultimate medical cost trend year post-age 65
$275,159
39-61%
27-33%
3-7%
10-22%
6.34%
6.15%
8.50%
4.66%
2007 2006
Components of net periodic benefit cost:Servce cost $10,694Interest cost 19,161
Expecte retu on plan assets (19,217)
Tranition (asset)/obligation recogntion
Amortzation of prior servce cost
Net loss recogntion
Net periodic benefit cost
$ 9,963
17,158
(16,997)
653
2,978
$14,269
653
3,772
$14,549
$264 647
53%
28%
5%
14%
39-61%
27-33%
3-7%
10-22%
6.15%
5.75%
8.50%
4.84%
2005
$ 9,480
16,228
(15,917)
(499)
654
3,442
$13.388
$18,572
$9,675
$6,105
$1,642
(1,040)
2,907
3,509
(4,594)
$(1,085)
62%
38%
52-72%
28-48%
$20,351
$7,169
$6,112
$1,970
1,358
3,328
0,233)~
64%
33%
3%
52-72%
28-48%
6.20%6.15%
6.15%5.75%
8.50%8.50%
9.00%9.00%
5.00%5.00%
2012 2011
9.00%9.00%
6.00%6.00%
2011 2010
2007 2006 2005
$ 672 $ 639 $ 654
2,159 1,956 1,839
(1,775)(1,562)(1,368)
505 505 505
193 ----~~~
Assumed health care cost trend rates have a signficant effect on the amounts reportd for the health care plan. A
one-percentage-point increase in the assumed health care cost trend rate for each year would increase the accumulated postretiement
benefit obligation as of December 31, 2007 by $1.6 millon and the servce and interest cost by $0.2 millon. A one-percentage-point
decrease in the assumed health care cost trend rate for each year would decrease the accumulated postretiement benefit obligation as
of December 31, 2007 by $1.4 million and the servce and interest cost by $0.1 millon.
The Company and its most signficant subsidiaries have salar deferral 401(k) plan that ar defied contrbution plan and cover
substatially all employees. Employees can make contrbutions to their respective accounts in the plan on a pre-ta basis up to the
maximum amount permtted by law. The respective company matches a porton of the salar deferred by each parcipant according to
the schedule in the respective plan. Employer matchig contrbutions were $4.6 millon in 2007, $4.4 millon in 2006 and $4.1
IFERC FORM NO, 1 (ED. 12-88) Page 123.14
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corpration (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
milion in 2005.
The Company has an Executive Deferral PLan Ths plan allows executive offcers and other key employees the opportty to defer
unti the earlier of their retiement, termation, disabilty or death, up to 75 percent of their base salar and/or up to 100 percent of
their incentive payments. Deferred compensation fuds are held by the Company in a Rabbi Trut At December 31, 2007 and 2006,
there were deferred compensation assets of$12.1 millon and $12.6 millon included in other special fuds and corresponding deferred
compensation liabilties of$12.l millon and $12.6 millon included in other deferred credits on the Balance Sheets.
NOTE 11. ACCOUNTING FOR INCOME TAXS
Deferred income taes reflect the net ta effects of temporar differences between the carg amounts of assets and liabilties for
fiancial reporting puroses and the amounts used for income ta puroses and ta credit carorwards.
The realization of deferred ta assets is dependent upon the abilty to generate taable income in futue periods. The Company
evaluated available evidence supportg the realization of its deferred ta assets and determed it is more liely than not tht deferred
ta assets will be realized.
As disclosed in Note 2, the Company adopted FIN 48 effective Janua 1, 2007, which did not have a cumulative effect on the
Company's fiancial statements.
The Company and its eligible subsidiares fie consolidated federal income tax retu. The Company also fies state income ta
retus in certin jursdictions, including Idaho, Oregon, Montaa and Californa. Subsidiares are charged or credited with the ta
effects of their operations on a stad-alone basis. The Internl Revenue Servce (IRS) has examed the Company's 2001, 2002 and
2003 federal income ta retus. Despite those ta years stil remaing open, all issues were resolved with the exception of the tig
for the deductions of certin indiect overhead costs. The IRS is curently conductig an examtion of the Company's 2004 and
2005 federal income tax retu. Ths examtion could result in a change in the liability for uncertai ta positions. However, an
estiate of the range of any such possible chage canot be made at ths tie. The Company does not believe that any open ta years
With respect to state income taes could result in any adjustments that would be signficant to the ficial statements.
In August 2005, the Treasur Deparent issued regulations and the IR issued a revenue ruling tht affects the ta treatment by
A vista Corp. of certin indirect overhead expenses. A vista Corp. had previously made a ta election to curently deduct certin
indirect overhead costs, stag with the 2002 ta retu, that were capitaized for fiancial accountig puroses. Ths election
allowed Avista Corp. to tae ta deductions resultig in a total reduction of approximately $40 millon in curent ta liabilties for
2002, 2003 and 2004. These curent ta benefits were deferred on the balance sheet in accordance with the provisions of SF AS No.
109 and did not affect net income.
Due to the revenue ruling and related reguations, the IRS has disallowed the ta deduction of indirect overhead expenses durg their
examation of the Company's 2001, 2002 and 2003 federal income ta retu. The Company believes that the ta deductions
claimed on ta retus were appropriate based on the applicable statutes and regulations in effect at the tie. Avista Corp.
appealed the proposed IRS adjustment on April 19,2006. The Company's appeal is being reviewed by the IRS Appeals Division. The
Company repaid a porton of the previous ta deductions though ta payments in 2005 and 2006. There can be no assurance tht the
Company's position will prevaiL. However, it is not expected to have a signficant effect on the Company's net income.
The Company estiates tht its liability for unecogned ta benefits is $22.6 milion at each of Janua 1, 2007 and December 3 i,
2007. Ths liabilty priarly relates to the indirect overhead expenses described above. The liabilty for unecognzed ta benefits
would not affect the ta rate if recognzed in 2007, as any adjustment to ths ta item would be offset by an adjustment to curent
income ta expense. The liability for interest expense for unecognzed ta benefits as of Janua 1, 2007 was not material due to net
operating loss and ta credit carovers. The change in the liability for interest expense durg 2007 was not materiaL. The Company
has not accrued any penalties. The Company would recogn interest accrued related to income ta positions as interest expene and
any penalties incured as other operatig expense.
The Company had net regulatory assets of$l 17.5 millon at December 31, 2007 and $105.9 milion at December 31,2006 related to
the probable recovery of cert deferred ta liabilties from customers though futue rates.
NOTE 12. ENERGY PURCHASE CONTRACTS
I FERC FORM NO.1 (ED. 12-88)Page 123.15
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corpration (2)A Resubmission 04117/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
A vista Corp. has contracts for the purchase of fuel for therml generation, natual gas for resale and varous agreements for the
purchase or exchage of electrc energy with other entities. The termtion dates of the contracts range from one month to the year
2055. Total expenses for power purchased, natual gas purchaed, fuel for generation and other fuel costs, which are included in
operation expenses in the Statements ofIncome, were $733.5 millon in 2007, $682.5 millon in 2006 and $652.2 millon in 2005. The
followig table details Avista Corp.'s futue contractual commtments for power resources (including trmission contracts) and
natual gas resources (including tranorttion contracts) (dollars in thousands):
Power resources
Natual gas resources
Total
2008
$125,265
190,545
$315,810
2009
$120,493
112,215
$232,708
2010
$110,608
77,058
$187,666
2011
$ 78,163
56,075
$134,238
2012
$ 74,162
52,034
$126,196
Thereafter
$ 395,936
636,375
$1.032.311
Total
$ 904,627
1,24,302
$2,028,929
All of the energy purchase contracts were entered into as par of A vista Corp. ' s obligation to serve its retail natual gas and electrc
customers' energy requiements. As a result, these costs are generally recovered either though base retail rates or adjustments to retail
rates as par of the power and natual gas cost deferral and recovery mechasms.
In addition, A vista Corp. has operational agreements, settlements and other contractual obligations for its generation, tranmission and
distrbution facilties. The expenses associated with these agreements are reflected as operation expenses and maintenace expenses in
the Statements of Income. The followig table detals futue contractual commtments for these agreements (dollars in thousands):
Contractul obligations
2008
$15,207
2009
$15,234
2010
$15,262
2011
$15,291
2012
$15.322
Thereafter
$167,144
Total
$243,460
Avista Corp. has fied contracts with certin Public Utility Distrcts (PUD) to purchae portons of the output of certin generatig
facilities. Although A vista Corp. has no investment in the PUD genertig facilities, the fied contracts obligate A vista Corp. to pay
certin mium amounts (based in par on the debt servce requirements of the PUD) whether or not the facilities are operatig. The
cost of power obtained under the contracts, includig payments made when a facility is not operatig, is included in operation expenses
in the Statements ofIncome. Expenses under these PUD contracts were $18.0 millon in 2007, $13.1 million in 2006 and $9.0 millon
in 2005. Information as of December 31,2007 perting to these PUD contrcts is sumarzed in the followig table (dollars in
thousands):
Company's Cuent Sha of
Debt Expira-
Kiowatt Anual Servce Bonds tion
Output Capabilty Costs (I)Costs (I)Outstadig Date
Chelan County PUD:
Rocky Reach Project 2.9%37,000 $ 2,181 $1,007 $ 1,796 2011
Douglas County PUD:
Wells Project 3.5%30,000 I,S91 795 4,506 2018
Grant County PUD:
Priest Rapids Project 3.3%55,000 9,534 882 10,064 2055
Wanpum Project 8.2%75,000 4,430 2,949 18,526 2055
Totals 197,000 $18,036 ~$34,892
(1) The anual costs will change in proporton to the percentage of output allocated to Avista Corp. in a parcular year. Amounts
represent the operatig costs for the year 2007. Debt servce costs are included in anua costs.
The estiated aggregate amounts of required mium payments (Avista Corp.'s share of existing debt servce costs) under these PUD
contracts are as follows (dollars in thousands):
Minum payments
2008~2009~2010~2011,W 2012~Thereaftr
$41,265
Total
$59,582
In addition, Avista Corp. will be requied to pay its proportonate shae of the varable operating expenses of these projects.
NOTE 13. COMMITTED LINE OF CREDIT
I FERC FORM NO.1 (ED. 12-88)Page 123.16
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 04/17/2008 2007104
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company has a commtted line of credit agreement with various baI in the tota amount of $320.0 millon with an expiration
date of April 5, 2011. Under the credit agreement, the Company can request the issuace of up to $320.0 millon in letters of credit.
Total lettrs of credit outstading were $34.8 millon as of December 31,2007 and $77.1 millon as of December 31,2006. The
commtted line of credit is secured by $320.0 million of non-tranferable First Mortgage Bonds of the Company issued to the agent
ban tht would only become due and payable in the event, and then only to the extent, that the Company defaults on its obligations
under the commtted line of credit.
The commtted line of credit agreement contain customar covenants and default provisions, including a covenat requirg the ratio
of "eargs before interest, taes, depreciation and amortzation" to "interest expense" of Avista Corp. for the preceding
twelve-month period at the end of any fiscal quar to be greater than 1.6 to 1. As of December 31, 2007, the Company was in
compliance with ths covenant with a ratio of 2.70 to 1. The commtted line of credit agreement also has a covenant which does not
permt the ratio of "consolidated total debt" to "consolidated total capitalization" of Avista Corp. to be greater th 70 percent at the
end of any fiscal quartr. As of December 31,2007, the Company was in compliance with ths covenant with a ratio of53.8 percent.
If the proposed change in organzation becomes effective, the commtted line of credit will remain at Avista Corp.
Balances outstading and interest rates of borrowigs (excluding letters of credit) under the Company's revolvig commtted lines of
credit were as follows as of and for the years ended December 31 (dollars in thousands):
Balance outstading at end of period
Maximum balance outstadig durg the period
Average balance outstading durg the period
Average interest rate durg the period
Average interest rate at end of period
2007
$
48,000
6,833
7.91%
- %
2006
$4,000
77,000
16,740
6.07%
8.25%
2005
$ 63,000
167,000
61,181
4.45%
5.48%
NOTE 14. BONDS AN OTHER LONG-TERM DEBT
The followig details the interest rate and matuty dates of bonds and other long-term debt outstading as of December 31 (dollar in
thousands):
Matuty Interest
Year Description Rate 2007 2006
2007 Secured Medium-Term Notes 5.99%$$13,850
2008 Secured Medium-Term Notes 6.06%-6.95%45,000 45,000
2010 Secured Medium-Term Notes 6.67%-8.02%35,000 35,000
2012 Secured Medium-Term Notes 7.37%7,000 7,000
2013 First Mortgage Bonds 6.13%45,000 45,000
2018 Secured Medium-Term Notes 7.39%-7.45%22,500 22,500
2019 First Mortgage Bonds 5.45%90,000 90,000
2023 Secured Medium-Term Notes 7.18%-7.54%13,500 13,500
2028 Secured Medium-Term Notes (1)6.37%25,000 25,000
2032 Secured Pollution Control Bonds (2)5.00%66,700 66,700
2034 Secured Pollution Control Bonds (2)5.13%17,000 17,000
2035 First Mortgage Bonds 6.25%150,000 150,000
2037 First Mortgage Bonds 5.70%150,000 150,000
Total secured long-term debt 666,700 680.550
2007 Unsecured Medium-Term Notes 7.90%-7.94%12,000
2008 Unsecured Senior Notes 9.75%272,860 272,860
2023 Unsecured Pollution Control Bonds 6.00%4,100 4,100
Total unecured long-term debt 276,960 288,960
Interest rate swaps 1,083 1,037
Commtted line of credit 4,000
Preferred stock 26,250
Total bonds and other long-term debt $944 743 $1.000.797
I FERC FORM NO.1 (ED. 12-88)Page 123.17
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007104
NOTES TO FINANCIAL STATEMENTS (Continued)
(1) These Secured Medium-Term Notes with a matuty date of June 2028 are puttble at the option of the securty holders in
June 2008.
(2) These Secured Pollution Control Bonds are subject to remarketig on December 30, 2008. These bonds are puttble at the
option of the securty holders on tht date. If the bonds canot be successfuly remakete on that date, the Company will be
required to purchase the outstadig bonds.
The followig table detals futue long-term debt matuties (2008 matuties include amounts discussed at (1) and (2) above), not
including interest rate swaps (dollars in thousands):
Year
Debt matuties
2008
$426.560
2009$ -2010
$35000
201 i 2012L. ~Thereafter
$475,100
Tota
$943,660
Substatially all utility properties owned by the Company are subject to the lien of the Company's varous mortgage indentues.
Under the Mortgage and Deed of Trust securg the Company's First Mortgage Bonds (including Secured Medium-Term Notes), the
Company may issue additional First Mortgage Bonds in an aggregate pricipal amount equal to the sum of: 1) 70 percent of the cost or
fair value (whichever is lower) of propert additions which have not previously been made the basis of any application under the
Mortgage, or 2) an equal pricipal amount of retied Firt Mortgage Bonds which have not previously been made the basis of any
application under the Mortgage, or 3) deposit of cash; provided, however, tht the Company may not issue any additional First
Mortgage Bonds uness the Company's "net eargs" (as defied in the Mortgage) for any period of 12 consecutive calenda month
out of the preceding 18 calendar month were at least twce the anual interest requiements on all mortgage securties at the time
outstading, includig the First Mortgage Bonds to be issued, an on all indebtedness of prior ran. As of December 3 i, 2007,
propert additions and retied bonds would have entitled the Company to issue $953.3 millon in aggregate pricipal amount of
additional Firt Mortgage Bonds. However, using an interest rate of 8 percent on additional Firt Mortgage Bonds, and based on net
eargs for the 12 month ended December 31, 2007, the net eargs test would limt the pricipal amount of additional bonds the
Company could issue to $609.5 millon.
See Note 13 for inormtion regarding First Mortgage Bonds issued to secure the Company's obligations under its $320.0 millon
commttd line of credit.
NOTE 15. ADVANCES FROM ASSOCIATED COMPANS
In 2004, the Company issued Junor Subordinated Debt Securties, with a pricipal amount of $61.9 millon to AVA Capital Trut m,
an affliated business trt formed by the Company. Concurently, AVA Capital Trust m issued $60.0 millon of Prefered Trust
Securties to thd pares and $1.9 millon of Common Trut Securties to the Company. All of these securties have a fied interest
rate of 6.50 percent for five year (though March 31, 2009). Subsequent to the intial five-year fied rate period, the securties will
either have a new fied rate or an adjustable rate. These debt securties may be redeemed by the Company on or after March 31, 2009
and will matue on April 1, 2034.
In 1997, the Company issued Floatig Rate Junor Subordinated Deferrble Interest Debentues, Series B, with a pricipal amount of
$51.5 millon to Avista Capital II, an affliated business trt formed by the Company. Avista Capital II issued $50.0 millon of
Preferred Trust Securties with a floatig distrbution rate of LffOR plus 0.875 percent, calculated and reset quarerly. The anual
distrbution rate paid durg 2007 ranged from 5.999 percent to 6.455 percent. As of December 31,2007, the anual distrbution rate
was 5.999 percent. Concurent with the issuace of the Preferred Trut Securties, Avista Capital II issued $1.5 millon of Common
Trust Securties to the Company. These debt securties may be redeemed at the option of A vista Capita II on or after June 1, 2007 and
matue on June 1,2037; however, ths is lited by an agreement under the Company's 9.75 percent Senior Notes that matue on June
1, 2008. In December 2000, the Company purchased $10.0 millon of these Preferred Trust Securties.
The Company has guaranteed the payment of distrbutions on, and redemption price and liquidation amount with respect to, the
Preferred Trust Securties to the extent tht AVA Capital Trust m and Avita Capital II have fuds available for such payments from
the respective debt securties. Upon matuty or prior redemption of such debt securties, the Preferred Trust Securties will be
madatorily redeemed.
NOTE 16. INEREST RATE SWAP AGREEMENTS
Avista Coip. enters into forward-stag interest rate swap agreements to manage the risk associated with changes in interest rates and
the impact on futue interest payments. These interest rate swap agreements relate to the interest payments for the anticipated
issuances of debt. These interest rate swap agreements are considered hedges againt fluctuations in futue cash flows associated with
IFERC FORM NO.1 (ED. 12-88) Page 123.18
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) .2 An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
changes in interest rates in accordace with SF AS No. 133.
In 2005, the Company cash settled an interest rate swap and received $4.4 millon. In December 2006, Avista Corp. cash settled an
interest rate swap agreement and paid $3.7 millon. These settlements were deferred as regulatory items (par oflong-term debt) and
will be amortzed over the remaing terms of the interest rate swap agreements (forecasted interest payments) in accordace with
regulatory accountig practices.
Onder the term of the two outstading interest rate swap agreements (totaling $125.0 millon) as of December 31,2007, the value of
the interest rate swaps is determed based upon Avista Corp. payig a fied rate and receivig a varable rate based on LffOR for a
term often year begining in 2008. As of December 31,2007, Avista Corp. had a long-term derivative liability of$10.5 millon and
a net unealized loss of$6.8 millon recorded as accumulated other comprehensive loss on the Balance Sheets. The interest rate swap
agreements provide for madatory cash settlement of these contracts in 2009. The amount included in accumulated other
comprehensive income or loss at the cash settement date will be reclassified to a regulatory asset or liabilty (par oflong-term debt) in
accordace with reguatory accountig practices under SF AS No. 71. Ths regulatory asset or liabilty wil be amorted as a
component of interest expense over the life of the forecasted interest payments.
NOTE 17. LEASES
The Company has multiple lease arangements involvig varous assets, with mium term rangig from one to fort-five years.
Renta expense under operating leases was $2.0 millon in 2007, $2.5 milion in 2006 and $8.0 million in 2005. Futue mium lease
payments required under operating leases havig intial or remaing noncancelable lease terms in excess of one year as of December
31,2007 were as follows (dollar in thousands):
Year endig December 31:
Minum payments requied
2008 2009~~2010
Wl
2011~2012
$117
Thereafter~Total~
NOTE 18. GUARTEES
The Company has guaranteed the payment of distrbutions on, and redemption price and liquidation amount with respect to, the
Preferred Trust Securties issued by its affliates, AVA Capital Trust II and Avista Capita IT, to the extent tht these entities have
fuds available for such payments from the respective debt securties.
Avista Power, though its equity investment in Rathdr Power, LLC (RP LLC), wa a 49 percent owner of the Lacaster Plant, which
commenced commercial operation in September 2001. In October 2006, Avista Power completed the sale of its investment in RP LLC
for close to book value. The output from the Lacaster Plant is contracted to A vista Energy though 2026 under a power purchase
agreement. A vista Corp. has guanteed the power purchase agreement for the pedormance of A vista Energy. The majority of the
rights and obligations of ths agreement were assigned to Shell Energy though the end of2009. Beging in 2010, the Company
expects that these rights and obligations will be tranferred to Avista Corp., subject to futue approvaL.
In connection with the trsaction, on June 30, 2007, Avista Energy and its affliates entered into an Indemnfication Agreement with
Shell Energy and its affliates. Under the Indemnfication Agreement, A vista Energy and Shell Energy each agree to provide
indemnfication of the other and the other's affliates for certin events and matters described in the purchase and sale agreement
entered into on April 16, 2007 and certin other tranaction agreements. Such events and matters include, but are not limted to, the
refud proceedings arsing out of the western energy markets in 2000 and 2001 (see Note 24), existig litigation, ta liabilties, matters
with respect to storage rights at Jackson Praie, and any potential issues associated with the power purchase agreement for the
Lacaster Plant. In general, such indemnfication is not required uness and until a par's claims exceed $150,000 and is limted to an
aggregate amount of$30 million and a term of thee year (except for agreements or transactions with term longer than thee years).
These limtations do not apply to certin thd par claim.
Avista Energy's obligations under the Indemnfication Agrement are guaranteed by Avista Capital pursuant to a Guarty dated June
30, 2007. Ths Guaranty is limted to an aggregate amount of $30 millon plus certin fees and expenses. A vista Capita granted Shell
Energy a securty interest in 50 percent of Avista Capital's common shares of Advantage IQ as collateral for its Guaranty. The
aggregate obligations secured by ths securty interest will in no event exceed $25 millon. Avista Capital may substitute collateral,
such as cash or letters of credit, in place of the securty interest in Advantage IQ's common shares. Ths securty interest in Advantage
IQ's common shares wil termate in 18 month (December 31,2008) except to the extent of claim actully made prior to expiration
of the 18-month period. The Guaranty will termte Apri 30, 2011 except with respect to claim made prior to termtion.
IFERC FORM NO.1 (ED. 12-88) Page 123.19
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 041172008 2007/04
NOTES TO FINACIAL STATEMENTS (Continued)
NOTE 19. PREFERRD STOCK-CUMULATIVE (SUBCT TO MAATORY REDEMPTION)
The Company has 10 millon authoried shaes of $6.95 Series K preferred stock. In September 2007, the Company redeemed the
262,500 remaing outstading shaes of ths preferred stock for $26.25 millon. In each of September 2006 and 2005, the Company
made mandatory redemptions of 17,500 shaes of preferred stock for $1.75 millon.
NOTE 20. FAI VALUE OF FINANCIA INSTRUMNTS
The carg values of cash, special deposits, workig fuds, temporar cash investments, accounts and notes receivable, accounts
payable and the commtted line of credit are reasonable estiates of their fai values. Energy commodity derivative assets and
liabilties, as well as derivatives related to interest rate swap agreements, are reported at estiated fair value on the Balance Sheets.
The following table sets fort the estited fai value and carg value of the Company's long-term debt (includig curent portion,
but excluding capital leases), long-term debt to affiated trts and preferred stock subject to mandatory redemption as of December
31,2007 and 2006 (dollars in thousands):
Long-term debt
Long-term debt to affliated trts
Preferred stock
Carg
Value
$943,660
113,403
2007
Estiated
Fair Value
$969,899
109,109
Carg
Value
$969,510
113,403
26,250
2006
Estited
Fair Value
$976,548
110,147
26,622
These estites of fai value were priarly based on available maket information.
NOTE 21. COMMON STOCK
In November 1999, the Company adopted a shareholder rights plan puruat to which holders of common stock outstading on
Februar 15,1999, or issued thereafter, were granted one preferred share purchae right (Rght) on each outstading share of common
stock. Each Right, intially 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 certin
adjustments, reguatory approval and other specified conditions. The Rights will be exercisable only if a person or group acquires 10
percent or more of the outstading shaes of common stock or commences a tender or exchange offer, the consumation of which
would result in the beneficial ownership by a person or group of 10 percent or more of the outstading shares of common stock. Upon
any such acquisition, each Right will entitle its holder to purchase, at the purchae price, tht number of shaes of common stock or
preferred stock of the Company (or, in the case ofa merger of the Company into another person or group, common stock of the
acquirg person or group) tht ha a market value at that tie equal to twce the purchase price. In no event wil 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.OI per Right, by the Board of Directors of the Company at any tie until any person or group has acquired 10
percent or more of the common stock. In connection with the proposed statutory share exchange (see Note 25), the shareholder rights
plan was amended to provide that the Rights will expire upon the earlier of the effective tie of the statutory share exchage or March
31,2009 (the origilly scheduled expiration date).
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 curent market value.
The payment of dividends on common stock is restrcted by provisions of certin covenants applicable to preferred stock and
long-term debt contained in the Company's Arcles of Incorporation and varous mortgage indentues. Covenats under the
Company's 9.75 percent Senior Notes that matue in 2008 limt the Company's ability to increase its common stock cash dividend to
no more th 5 percent over the previous quaer, uness certin conditions are met related to restrcted payments. As of December 31,
2007, the Company met the conditions tht would allow it to increase the common stock cash dividend in excess of5 percent over the
previous quarer.
In December 2006, the Company entered into a sales agency agreement with a sales agent, to issue up to 2 million shares of its
common stock from tie to tie. As of Februar 25, 2008, the Company has not issued any shaes under the sales agency agreement.
I FERC FORM NO.1 (ED. 12-88)Page 123.20
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2) A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 22. EARINGS PER COMMON SHA
The followig table presents the computation of basic and diluted eargs per common share for the year ended December 31 (in
thousands, except per share amounts):
2007 2006 2005
Numerator:
Net income $38,475 $72,941 $44,988
Subsidiar eargs adjustment for dilutive securties ~----
Adjusted net income for computation of
diluted eargs per common shae $38.126 $72.941 $44.988
Denominator:
Weighted-average number of common shares
outstanding-basic 52,796 49,162 48,523
Effect of dilutive securties:
Contigent stock awards 168 371 198
Stock options 299 -2 ~
Weighted-average number of common shes
outstading-diluted ~~48,979
Total eargs per common share, basic ~~~
Total eargs per common share, diluted ~~~
Total stock options outstading that were not included in the calculation of diluted eargs per common shae were 303,950 for 2007,
26,200 for 2006 and 695,500 for 2005. These stock options were excluded from the calculation because they were antidilutive based
on the fact tht the exercise price of the stock options was higher th the average market price of A vista Corp. common stock durg
the respective period. In addition, contigent stock awards of318,900 were outstading as of December 31, 2005, which were not
included in basic or diluted shares because the performance conditions were not satisfied.
NOTE 23. STOCK COMPENSATION PLANS
1998 Plan
In 1998, the Company adopted, and shareholders approved, the Long-Term Incentive Plan (1998 Plan). Under the 1998 Plan, cert
key employees, offcers and non-employee directors of the Company and its subsidiaries may be granted stock options, stock
appreciation rights, stock awards (including restrcted stock) and other stock-based awards and dividend equivalent rights. The
Company has available a maximum of 3.5 millon shares of its common stock for grant under the 1998 Plan. As of December 31,
2007,0.9 millon shaes were remaing for grant under ths plan.
iOOOPlan
In 2000, the Company adopted a Non-Offcer Employee Long-Term Incentive Plan (2000 Plan), which was not requied to be
approved by shareholders. The provisions of the 2000 Plan are essentially the same as those under the 1998 Plan, except for the
eXclusion of non-employee directors and executive offcers of the Company. The Company has available a maximum of 2.5 millon
shares of its common stock for grant under the 2000 Plan. However, the Company curently does not plan to issue any fuer options
or securties under the 2000 Plan. As of December 31, 2007, 1.7 millon shares were remaing for grant under ths plan.
Stock Compensation
Prior to Januar 1, 2006, the Company accounted for stock based compensation using APB No. 25, which required the recogntion 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 and 2000 Plan was equal to the maket price at the date of grant, there was
no compensation expense recorded by the Company. However, the Coinpany recognzed compensation expense related to
performce-based share awads. For periods presented prior to Janua 1, 2006, the Company is required to disclose pro form net
income and eargs per common shae as if the Company had adopted the fair value method of accountig for stock-based
I FERC FORM NO.1 (ED. 12-88) Page 123.21
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINACIAL STATEMENTS (Continued)
compensation.
On Janua 1,2006, the Company adopted SFAS No. 123R, whch supersedes APB No. 25 and SFAS No. 123 and their related
implementation guidance. The statement requires that the compensation cost relatig to share-based payment transactions be
recognzed in ficial statements based on the fair value of the equity or liabilty intrents issued. The Company adopted SF AS
No. 123R using the modified prospective method and, accordingly, fiancial statement amounts for prior periods presented were not
restated to reflect the fair value method of recogning compensation expense relatig to share-based payments. The Company
recorded stock-based compensation expense of$2.5 millon for 2007 and $4.0 millon for 2006. The total income ta benefit
recognzed in the Statements ofIncome was $1.0 millon for 2007 and $1.5 millon for 2006.
Stock Options
The fair value of stock option awards was calculated using the Black Scholes option pricing model. This model requies the use of
subjective assumptions, including stock price volatility, dividend yield, risk-free interest rate and expected tie to exercise. See Note
1 for disclosure of pro forma net income and eargs per common shae for 2005. The followig sumares stock options activity
under the 1998 Plan and the 2000 ,Plan for the years ended December 31:
2007 2006 2005
Number of shares under stock options:
Options outstading at begig of year 1,541,045 2,095,211 2,332,198
Options granted
Options exercised (123,134)(504,452)(192,377)
Options canceled (6,000)(49,714)(44,610)
Options outstadig at end of year 1.411.911 1.541,045 2,095.~11
Options exercisable at end of year 1.411.911 1.541.045 1.968.629
Weighted average exercise price:
Options granted $$$
Options exercised $15.14 $16.12 $13.50
Options canceled $26.59 $20.77 $20.42
Options outstadig at end of year $15.38 $15.41 $15.68
Options exercisable at end of year $15.38 $15.41 $16.03
Intric value of options exercised (in thousands)$1,022 $3,520 $956
Intric value of options outstading (in thousands)$8,697 $15,256 $4,253
Information for options outstading and exercisable as of December 31, 2007 was as follows:
Weighted Weighted
Average Average
Rage of Number Exercise Reming
Exercise Prices of Shaes Price Life (in year)
$10.17-$11.68 357,560 $10.29 4.7
$11.69-$14.61 372,775 11.82 3.8
$14.62-$17.53 243,501 17.04 2.2
$17.54-$20.45 134,125 18.76 1.
$20.46-$26.29 283,750 22.56 2.7
$26.30-$28.47 20,200 27.63 2.2
Total 1.411.911 $15.38 3,3
Total cash received from the exercise of stock options was $1.9 millon for 2007 and $9.9 millon for 2006. As of December 31,2007
and 2006, the Company's stock options were fuly vested and expensed.
Restrcted Shares
Restrcted shaes vest in equal thds each year over a thee-year period and are payable in A vista Corp. common stock at the end of
each year if the servce condition is met. In addition to the servce condition, the Company must meet a retu on equity taget in order
for the CEO's restrcted shares to vest. Dug the vestig period, employees are entitled to dividend equivalents which are paid when
dividends on the Company's common stock are declared. Restrcted stock is valued at the close of maket of the Company's common
I FERC FORM NO.1 (ED. 12-88)Page 123.22
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
stock on the grant date. The weighted average remaig vestig period for the Company's restrcted shaes outstading as of
December 31,2007 was one year.
The followig table sumarzes restrcted stock activity for the year ended December 31:
Unvested shares at beging of year
Shares granted
Shaes cancelled
Shaes vested
Unvested shaes at end of year
Weighted average fair value at grant date
Unrecognzed compensation expense at end of year (in thousands)
Intric value, unvested shares at end of year (in thousands)
Intric value, shaes vested durg the year (in thousands)
2007 2006
36,180
31,860 36,260
(19,936)(80)
09,967)--~~
$25.60 $21.2
$517 $439
$606 $916
$461 $
Performance Shares
Performance shae grants have vestig periods of thee years. Performance awards entitle the recipients to dividend equivalent rights,
are subject to forfeitue under certin circumtaces, and are subject to meetig specific performce conditions. Based on the
attinent of the performance condition, the amount of cash paid or common stock issued will range from 0 to 150 percent of the
performance shaes granted dependig on the chage in the value of the Company's common stock relative to an external benchmk.
Dividend equivalent rights are accwnulated and paid out only on shaes that eventully vest.
Performance shae awards entitle the grantee to shaes of common stock or cash payable once the servce condition is satisfied. Based
on attinent of the performance condition, grantees may receive 0 to 150 percent of the origi shares granted. The performce
condition used is the Company's Total Shareholder Retu (TSR) performance over a thee-year period as compared againt other
utilities; under SF AS 123R ths is considered a market based condition. Performance shares may be settled in common stock or cash
at the discretion of the Company. Historically, the Company has setted these awards though issuace of stock and intends to
contiue ths practice. These awards vest at the end of the thee-year period. Under Statement SF AS 123R, performance shares are
equity awards with a market based condition, which results in the compensation cost for these awards being recogned over the
requisite servce period, provided that the requisite servce period is rendered, regardless of when, if ever, the market condition is
satisfied.
The Company measures (at the grant date) the estimated fai value of performce shares grted in accordance with the provisions of
SF AS No. 123R. The fai value of each performance share award was estited on the date of grt using a statistical model that
incoiporates the probability of meetig performance tagets based on historical retu relative to a peer group. Expected volatility
was based on the historical volatility of Avista Coip. common stock over a thee-year period. The expected term of the performce
shares is thee years based on the performce cycle. The risk-free interest rate was based on the U.S. Treasur yield at the tie of
grant. The compensation expense on these awards will only be adjusted for changes in forfeitues. The followig sumares the
weighted average asswnptions used to determe the fair value of performance shares and related compensation costs as well as the
resultig estiated fai value of performance shares granted:
Risk-free interest rate
Expected life, in years
Expected volatility
Dividend yield
Weighted average grant date fair value (per shae)
2007
4.8%
3
19.4%
2.5%
$18.71
The fair value includes both performce shares and dividend equivalent rights.
The followig sumares performance share activity:
Openig balance ofunvested performce shares
Performance shares granted
IFERC FORM NO.1 (ED. 12-88)
2007
300,406
114,640
Page 123.23
2006
4.6%
3
21.9%
2.9%
$18.08
2006
318,331
138,710
2005
3.4%
3
34.1%
3.0%
$16.70
2005
308,145
163,600
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Performce shaes canceled (45,632) (1,404) (500)
Performance shares veste 061,573) 055,231) 052,914)
Ending balance of unveste performance shares 207.841 300.406 31833 i
Intric value ofunvested performce shas (in thousands) $4,477 $7,603 $5,638
Unrecognzed compensation expense (in thousands) $2,058 $2,400 $
The weighted average remaing vestig period for the Company's restrcted shares outstading as of December 31, 2007 was 1.4
years. Unrecognzed compensation expense as of December 31, 2007 will be recogned durg 2008 and 2009. The followig
sumes the impact of the maket condition on the vested performance shares:
Performance shares vested
Impact of market condition on shares vested
Shaes of common stock eared
Intric value of common stock eared (in thousands)
2007
161,573
(56,551)
105,022
$2,262
2006
155,231
34,151
189,382
$4,793
2005
152,914
30,583
183,497
$3,250
In 2007,2006 and 2005, the number of performance shares vested was adjusted by (35) percent, 22 percent and 20 percent due to the
performance condition achieved. Shares eared under ths plan are distrbuted to paricipants in the quarer followig vestig.
Awards outstading under the performance shae grts include a dividend component that is paid in cash. Ths component of the
performce share grants is accounted for as a liabilty award under the gudace of SF AS No. 123R. These liabilty awards are
revalued on a quarerly basis tag into account the number of awads outstading, historical dividend rate, and the change in the
value of the Company's common stock relative to an exterl benchmk. Over the life of these awards, the cumulative amount of
compensation expense recognzed wil match the actu cash paid. As of December 3 I, 2007 and 2006, the Company had recogned
compensation expense and a liability of $0.4 million and $0.7 millon related to the dividend component of performance share grants.
NOTE 24. COMMITMENTS AND CONTINGENCIES
In the coure of its business, the Company becomes involved in varous claim, controversies, disputes and other contigent mattrs,
includig the items described in ths Note. Some of these claim, controversies, disputes and other contigent mattrs 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 ultite outcome of any parcular matter because
litigation and other contested proceedigs are inerently subject to numerous uncertinties. With respect to mattrs tht affect Avista
Corp.'s regulated utility operations, the Company intends to seek, to the extent appropriate, recovery of incured costs though the rate
mag process. With respect to matters discussed in ths Note tht affect Avista Energy (paricularly the Californa Refud
Proceeding), any potential liabilities or refuds remain at Avista Corp. and/or its subsidiares and were not assumed by Shell Energy
and/or its affiates.
Federal Energy Regulatory Commission Inquir
On April 19,2004, the FERC issued an order approvig the contested Agreement in Resolution of Section 206 Proceedig (Agrement
in Resolution) reached by Avista Corp., Avista Energy and the FERC's Trial Staffwith respect to an investigation into the activities of
Avista Corp. and A vista Energy in western energy markets durg 2000 and 2001. In the Agreement in Resolution, the FERC Trial
Staff stated tht its investigation found: (1) no evidence that any executives or employees of A vista Corp. or A vista Energy knowigly
engaged in or facilitated any improper trding strategy; (2) no evidence tht Avista Corp. or Avista Energy engaged in any effort to
manpulate the western energy makets durg 2000 and 2001; and (3) tht Avista Corp. and Avista Energy did not withold relevant
information from the FERC's inqui into the western energy makets for 2000 and 2001. In April 2005 and June 2005, the Californa
Paries and the City of Tacoma, respectively, fied petitions for review of the FERC's decisions approvig the Agreement in Resolution
with the United States Cour of Appeal for the Ninth Circuit (Ninth Circuit). Based on the FERC's order approvig the Agreement in
Resolution and the FERC's denial of rehearig requests, the Company does not expect that ths proceeding will have any material
adverse effect on its fiancial condition, results of operations or cash flows.
Class Action Securities Litigation
On June 1,2007, Avista Corp. entered into a settement agreement with respect to a class action lawsut fied againt Avista Corp.,
Thoma M. Mattews, a former Chairan of the Board, President and Chief Executive Offcer of Avista Corp., Gar G. Ely, a former
Chair of the Board, President and Chief Executive Officer of Avista Corp., and Jon E. Eliassen, a former Senior Vice President
IFERC FORM NO.1 (ED. 12-88) Page 123.24
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(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
and Chef Financial Offcer of Avista Corp. The settlement agreement was fied in the United States Distrct Cour for the Eastern
Distrct of Washigton (the Cour) on June 4,2007.
The lawsuit commenced with the fiing of several class action complaints in the Cour in September though November 2002. These
complaints were subsequently consolidated and ultimately dismissed by the Cour in October 2005. The order to dismiss was issued
without prejudice, however, which allowed the plaintiff to file an amended complaint. The amended class action complaint was fied
on November 10, 2005 and assered claim on behalf of all persons who purchased, converted, exchanged or otherwse acquired the
Company's common stock durg the period between November 23,1999 and Augut 13,2002.
The settement agreement provides for certfication of the plaintiff class and a full release by the class and dismissal with prejudice of
all claim agait A vista Corp. in consideration of payment of $9.5 millon into a settlement fud. The settement payment and
litigation defense costs will be paid by A vista Corp.' s inurce company with the exception of the Company's $ 1 millon self-inured
retention. The settlement agreement fuer provides tht the individual defendants Mattews, Ely and Eliassen will be dismissed from
the lawsuit.
The Company vigorously contested ths lawsuit since it commenced on September 27,2002. The Company denied, and contiues to
deny in their entirety, the allegations of wrongdoing in the lawsuit, includig the allegations tht Avista Corp. made any false or
misleading statements with regard to the Company's business, business practices, risk management or tradig activity. The Company
denies that it engaged in any improper trading in the Californa energy market or in any other maket, and it denies that the price of its
stock was arficially inflated by reason of the misrepresentations and omissions alleged in the lawsuit. There have been no adverse
determations by any cour againt Avista Corp. or any of the defendants on the merits of the clai asserted by the plaintiffs in the
lawsuit, and the Company denies that shareholders were hared by the conduct alleged in the lawsuit. Neither the settement
agreement nor any of its term or provisions, nor the Company's decision to sette the lawsuit, should be constred as an admssion or
concession of any kid of the merit or trth of any of the alegations of wrongdoing in the lawsuit, or of any fault, liabilty or
wrongdoing whatsoever on the par of A vista Corp. The Company believes that thoughout the class period alleged in the lawsuit it
fully and adequately disclosed all material facts regarding the Company and made no misrepresentations of material facts regardig
Avista Corp. The Company nonetheless considers it desirable to settle the lawsuit in order to avoid the cost and risks of fuer
litigation and tral, and to dispose of burdensome and protrcted litigation.
In Januar 2008, the Cour granted fial approval of the settement agreement, and entered an order certfyg the class and dismising
the claim in the lawsuit with prejudice.
California Refund Proceeding
In July 2001, the FERC ordered an evidentiar hearg to determe the amount of refuds due to Californa energy buyers for
purchases made in the spot markets operated by the Californa Independent System Operator (CanSO) and the Californa Power
Exchange (CaIPX) durg the period from October 2,2000 to June 20, 2001 (Refud Period). The fidings of the FERC
adminstrative law judge were largely adopted in March 2003 by the FERC. The refuds ordered are based on the development of a
mitigated maket clearg price (MMCP) methodology. If the refuds required by the formula would cause a seller to recover less than
its actul costs for the Refud Period, the FERC has held tht the seller would be allowed to document these costs and limt its refud
liability commensurately. In September 2005, Avista Energy submitted its cost filing claim pursuat to the FERC's Augut 2005 order
and demonstrated an overall revenue shortfall for sales into the Californa spot markets durg the Refud Period after the MMCP
methodology is applied to its tranactions. That fiing was accepted in orders issued by the FERC in Januar 2006 and November
2006. In its Febru 2007 statu report, the CanSO stated tht it intends to process Avista Energy's cost offset fiing. In November
2007, the CanSO filed an updated status report at the FERC statig tht it continues fializing the ficial adjustment phase, in which
the CanSO is makg adjustments to its refund reru settement data to account for fuel cost allowance offsets, cost-based offsets, and
interest calculations. The CanSO states that it has fished processing activities associated with the emissions cost and fuel cost
offets.
In 200 I, Pacific Gas & Electrc (pG&E) and Southern Californa Edison (SCE) defaulted on payment obligations to the CalPX and the
Canso. As a result, the CalPX and the CanSO failed to pay varous energy sellers, including Avista Energy. Both PG&E and the
CaIPX declared banptcy in 2001. In March 2002, SCE paid its defaulted obligations to the CaIPx. In April 2004, PG&E paid its
defaulted obligations into an escrow fud in accordance with its banptcy reorganzation. Funds held by the CaIPX and in the
PG&E escrow fud are not subject to release until the FERC issues an order directing such release in the Californa refud proceeding.
As of December 31, 2007, A vista Energy's accounts receivable outstading related to defaultig pares in Californa were fully offset
by reserves for uncollected amounts and fuds collected from defaulting pares.
IFERC FORM NO.1 (ED. 12-88) Page 123.25
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
In addition, in June 2003, the FERC issued an order to review bids above $250 per MW made by parcipants in the short-term energy
markets operated by the CalISO and the CalPX from May I, 2000 to October 2, 2000. In May 2004, the FERC provided notice tht
Avista Energy was no longer subject to ths investigation. In March and April 2005, the Californa Pares and PG&E, respectively,
petitioned for review of the FERC's decision by the Ninth Circuit. In addition, many of the other orders tht the FERC has issued in
the Californa refud proceedings are now on appeal before the Ninth Circuit. Some of those issues were consolidated as a result of a
case maagement conference conducted in September 2004. In October 2004, the Ninth Circuit ordered tht briefing proceed in two
rounds. The fist round is limte to thee issues: (1) which pares are subject to the FERC's refud jursdiction in light of the
exemption for governent-owned utilties in section 201(t) of the Federal Power Act (FPA); (2) the temporal scope of refuds under
section 206 of the FPA; and (3) which categories of tranactions are subject to refuds. In September 2005, the Ninth Circuit held that
the FERC did not have the authority to order refuds for sales made by muncipal utilities in the Californa Refud Case. In its Order
on Remd, issued in October 2007, the FERC ordered the CalISO and the CalX to complete their refud calculations, including all
entities tht parcipated in the CaIISO/CalPX markets (including those amounts that would have been paid by muncipal utility entities
for their sales into the CalISO and the CalPX spot markets durg the refud period). The FERC then directed the CalISO to reduce
refuds owed to refud recipients by the amounts attbutable to muncipal sales to the Californa markets.
In August 2006, the Ninth Circuit upheld October 2, 2000 as the refud effective date for the FP A section 206 Refud Proceeding, but
remanded to the FERC its decision not to consider a FP A section 309 remedy for ta violations prior to October 2, 2000. The Ninth
Circuit also granted Californa's petition for review chalenging the FERC's exclusion of the energy exchage tranactions as well as
the FERC's exclusion of forward maket tranactions from the Californa refud proceedings. Petitions for rehearg were filed on
November 16, 2007. It is unclear at ths time what impact, if any, the Cour's remand might have on A vista Energy. The second round
of issues and their corresponding briefig schedules have not yet been set by the Ninth Circuit.
Any potential liabilities or refuds owed by or to A vista Energy in the Californa Refud Proceeding were retained by A vista Corp.
and/or its subsidiares and have not been tranferred to Shell Energy and/or its affliates.
Because the resolution of the Californa refud proceeding remain uncertin legal counel canot express an opinon on the extent, if
any, of the Company's liabilty. However, based on information curently mown to the Company's mangement, the Company does
not expect tht the Californa refud proceeding will have a material adverse effect on its fiancial condition, results of operations or
cash flows. Ths is priarly due to the fact tht FERC orders have stated tht any refuds will be netted againt unpaid amounts owed
to the respective pares and the Company does not believe that refuds would exceed unpaid amounts owed to the Company.
Pacifc Northwest Refund Proceeding
In July 2001, the FERC intiated a prelimar evidentiar hearg to develop a factual record as to whether prices for spot market
sales of wholesale energy in the Pacific Nortwest between December 25,2000, and June 20, 2001, were just and reasonable. Durg
the hearg, Avista Corp. and Avista Energy vigorously opposed claim that rates for spot market sales were unjust and uneasonable
and that the imposition of refuds would be appropriate. In June 2003, the FERC termated the Pacific Nortwest refud
proceedings, after fiding that the equities do not justify the imposition of refuds. These equitable factors included the fact that the
parcipants in the Pacific Nortwest market include not only utilities and other entities that are subject to FERC jursdiction, but also a
very substatial number of governental entities that are not subject to FERC jursdiction with respect to wholesale sales and thus
could not be ordered by the FERC to make refuds based on existing law. Seven petitions for review were fied with the Ninth Circuit
challengig the merits of the FERC's decision not to order refuds and raising procedural issues.
On Augut 24,2007, the Ninth Circuit issued its opinon on the consolidated petitions for review of the Pacific Nortwest refud
proceeding. The Ninth Circuit found that the FERC, in denyig the request for refuds, had failed to tae into account new evidence
of market manpulation in the Californa energy market and its potential ties to the Pacific Nortwest energy market and that such
failure was arbitr and capricious and, accordigly, remaded the case to the FERC, statig tht the FERC's fidigs must be
reevaluated in light of the evidence. In addition, the Ninth Circuit concluded tht the FERC abused its discretion in denyig potential
relief for tranactions involvig energy tht was purchased in the Pacific Nortwest and ultitely consumed in Californa. The Ninth
Circuit expressly declined to direct the FERC to grant refuds. Requests for rehearg were fied on December 17, 2007.
Both Avista Corp. and Avista Energy were buyers and sellers of energy in the Pacific Nortwest energy maket durg the period
between December 25,2000, and June 20, 2001, and, if refuds were ordered by the FERC, could be liable to mae payments, but also
could assert claim for refuds against FERC-jursdictional entities. The opportty to make claim againt non-jursdictional entities
may be limted based on existig law. The Company canot predict the outcome of ths proceeding or the amount of any refuds tht
A vista Corp. or A vista Energy could be ordered to mae or could be entitled to receive. Therefore, the Company canot predict the
I FERC FORM NO.1 (ED. 12-88)Page 123.26
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
potential impact the outcome of ths mattr could ultiately have on the Company's results of operations, ficial condition or cash
flows.
California Attorney General Complaint
In May 2002, the FERC conditionally dismissed a complaint fied in March 2002 by the Attorney General of the State of Californa
(Californa AG) that alleged violations of the Federal Power Act by the FERC and all sellers (includig Avista Corp. and its
subsidiares) of electrc power and energy into Californa. The complaint alleged that the FERC's adoption and implementation of
market-based rate authority was flawed and, as a result, individual sellers should refud the difference between the rate charged and a
just and reasonable rate. In May 2002, the FERC issued an order dismissing the complaint but diectig sellers to re-fie certin
tranaction sumares. It was not clear that Avista Corp. and its subsidiares were subject to this directive but the Company took the
conservative approach and re-filed certin tranaction sumares in June and July of 2002. In July 2002, the Californa AG requested
a rehearg on the FERC order, which request was denied in September 2002. Subsequently, the Californa AG fied a Petition for
Review of the FERC's decision with the Ninth Circuit. In September 2004, the Ninth Circuit upheld the FERC's market-based rate
authority, but found the requirement tht all sales at market-based rates be contained in quarerly report filed with the FERC to be
integrl to a market-based rate taff. The Californa AG has interpreted the decision as providig authority to the FERC to order
refuds in the Californa refud proceeding for an expanded refud period. The Cour's decision leaves to the FERC the determation
as to whether refuds are appropriate. In October 2004, Avista Energy joined with others in seekig rehearg of the Cour's decision
to remand the case back to the FERC for fuer proceedings. The Cour denied the request without explantion on July 3 i, 2006. A
petition for a wrt of certorar with the United States Supreme Cour was denied on June 18, 2007. The proceeding is now on remand
before the FERC. Based on informtion curently mown to the Company's management, the Company does not expect tht ths matter
will have a material adverse effect on its fmacial condition, results of operations or cash flows.
Wah Chang Complaint
In May 2004, Wah Chag, a division ofTDY Industres, Inc. (a subsidiar of Alegheny Technologies, Inc.), fied a complaint in the
United States Distrct Cour for the Distrct of Oregon againt numerous companes, including A vista Corp., A vista Energy and A vista
Power. Ths complaint was simlar to the Port of Seatte and City of Tacoma complaints (which were dismissed by the United States
Distrct Cour and the Ninth Circuit as disclosed in the Company's prior Securties and Exchange Commssion fiings) and was seekig
compensatory and treble dages for alleged violations of the Sherman Act, the Racketeer Influenced and Corrpt Organation Act,
as well as violations of Oregon state law. According to the complaint, from September 1997 to September 2002, the plaintiff
purchaed electrcity from PacifiCorp pursuat to a contract that was indexed to the spot wholesale market price of electrcity. The
plaitiff alleged that the defendants, actig in concert among themselves and/or with Eoron Corporation and certin affliates thereof
(collectively, Eoron) and others, engaged in a scheme to defraud electrcity customers by tranmittg false market information in
interstate commerce in order to arficially increase the price of electrcity provided by them, to receive payment for servces not
provided by them and to otherwse manipulate the maket price of electrcity, and by executing wash trades and other forms of maket
manpulation techniques and sham transactions. The plaintiff also alleged that the defendats, acting in concert among themselves
and/or with Eoron and others, engaged in numerous practices involvig the generation, purchase, sale, exchage, scheduling and/or
tranmission of electrcity with the purose and effect of causing a shortge (or the appearance of a shortge) in the generation of
electrcity and congestion (or the appearance of congestion) in the transmission of electrcity, with the ultiate purose and effect of
arficially and ilegally fiing and raising the price of electrcity in Californa and thoughout the Pacific Nortwest. As a result of the
defendants' alleged conduct, the plaintiff allegedly suffered daages of not less than $30 millon though the payment of higher
electrcity prices. In September 2004, ths case was transferred to the United States Distrct Cour for the Southern Distrct of
Californa for consolidation with other pending actions. In Februar 2005, the Cour granted the defendants' motion to dismiss the
complaint because it determed that it was without jursdiction to hear the plaintiffs complaint, based on, among other thgs, the
exclusive jursdiction of the FERC and the filed-rate doctre. In March 2005, Wah Chang filed an appeal with the Ninth Circuit. On
November 20,2007, the Ninth Circuit dismissed Wah Chag's appeal and affed the distrct cour's action. On December 3,2007,
Wah Chang fied a petition for rehearg with the Ninth Circuit. On Januar 15,2008, the Ninth Circuit denied Wah Chang's petition
for rehearg. Based on the Ninth Circuit's dismissal of ths complaint and denial of the petition for rehearg, the Company believes
that ths complaint will not have a material adverse effect on the Company's ficial condition, results of operations or cash flows.
State of Montana Proceedings
In June 2003, the Attrney General of the State of Montaa (Montaa AG) filed a complaint in the Montaa Distrct Cour on behalf of
the people of Montia and the Flathead Electrc Cooperative, Inc. againt numerous companes, including Avista Corp. The complaint
alleges that the companes ilegally mapulated western electrc and natual gas markets in 2000 and 200 i. Ths case was
subsequently moved to the United States Distrct Cour for the Distrct of Montaa; however, it has since been remded back to the
I FERC FORM NO.1 (ED. 12-88)Page 123.27
Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1) 2Ç An Original (Mo. Da, Yr)
Avista Corpration (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
Montaa Distrct Cour.
The Montaa AG also petitioned the Monta Public Servce Commssion (MSC) to fie public utilties $1,000 a day for each day it
fids they engaged in alleged "deceptive, fraudulent, anticompetitive or abusive practices" and order refuds when consumers were
forced to pay more th just and reasonable rates. In Febru 2004, the MPSC issued an order intiating investigation of the Montaa
retail electrcity market for the purose of determg whether there is evidence of unawfl maipulation of tht market. The
Monta AG has requested specific inormation from Avista Energy and Avista Corp. regarding their tranactions with the state of
Monta durg the period from Januar 1, 2000 though December 31, 2001.
Because the resolution of these proceedings remain uncert, legal counel canot express an opinon on the extent, if any, of the
Company's liabilty. However, based on informtion curently known to the Company's mangement, the Company does not expect
tht these proceedigs will have a material adverse effect on its ficial condition, results of operations or cash flows.
Montana Public School Trust Fund Lawsuit
In October 2003, a lawsuit wa originly filed by two residents of the state of Montaa in the United States Distrct Cour for the
Distrct of Montaa againt private owners of hydroelectrc dam in Monta, includig Avista Corp. The lawsuit alleged that the
hydroelectrc facilities are located on state-owned riverbeds and the owners of the das have never paid compensation to the state's
public school trt fud. The lawsuit requested leae payments prospectively and also requested daages for trespassing and unjust
enrchment for periods of time datig back to the constrction of the respective da. In May 2004, the Montaa AG filed a complaint
on behalf of the state in the Distrct Cour to join in ths lawsuit to allegedly protect and preserve state lands/school trst lands from use
without compensation. Though a series of legal developments, the case was subsequently moved to the Montaa State Cour and the
original plaintiffs were removed from the case.
On Augut 28, 2007, the Montan State Cour ruled on several pre-tral motions for sumar judgment, fidig tht, as a matter of
law, the Clark Fork River was navigable and the state of Montaa own the riverbeds, tht such lands are school trst fud lands, and
therefore, the statutes of limtations had not ru out on the state of Monta's claim for prior daages.
On October 19,2007, the Company reached a settlement with the state of Monta resolvig ths matter. Puruat to the settement,
A vista Corp. has agreed to make lease payments in the intial amount of $4 millon per year beging Februar 1, 2008, for the
calendar year 2007, and contiuing though calenda year 2016, adjusted each year by the Conser Price Index. On or before June
30,2016, Avista Corp. and the state of Montaa will determe whether the anual lease payments remain consistent with the
priciples oflaw as applied to the facts and negotiate an adjusted lease payment for the remaing term of Avista Corp.'s FERC license
for its hydroelectrc facilties on the Clark Fork River, which expires in 2046. If Avista Corp. and the state of Montaa do not agree on
an adjusted lease payment, the pares will engage in advisory arbitration and submit the arbitrator's recommendation to the State
Board of Lad Commssioners (Land Board) for approvaL. The settement contain provisions tht could reduce the amount of Avista
Corp.' s leae payments as a result of futue judicial determtions in related cases or governental actions. A vista Corp. will not
make any lease payments for periods prior to 2007.
Avista Corp. and the state of Montaa have received a consent decree from the Montaa State Cour adoptig the term of the
settement, and the settlement was approved by the Lad Board. The Company received approval from the WUC and the IPUC to
defer any lease payments as a reguatory asset. The Company believes that such costs will be recovered in futue rates based on
historical recovery of simlar costs.
Colstip Generating Project Complaints
In May 2003, varous pares (all of which are residents or businesses of Colstrp, Monta) filed a consolidated complait againt the
owners of the Colstrp Generatig Project (Colstrp) in Monta Distrct Cour. Avista Corp. own a 15 percent interest in Units 3 & 4
~fColstrp. The plaintiffs allege damages to buildings as a result of rising ground water, as well as damges from contaated waters
leakg from the lakes and ponds of Colstrp. The plaintiff are seekig puntive damages, an order by the cour to remove the lakes
and ponds and the fodeitue of all profits eared from the generation of Colstrp. The owners of Colstrp have underten certin
groundwater investigation and remediation measures to address groundwater contation. These measures include improvements to
the lakes and ponds of Colstrp.
In March 2007, a group of ranchers fied a consolidated complaint agait the owners of Colstrp in Montaa Distrct Cour. The
plaintiffs allege daages to livestock, land and wáter from contaated waters leakg from the waste water pond of Colstrp. The
plaitiff are seekig unpecified puntive damages.
I FERC FORM NO.1 (ED. 12-88) Page 123.28
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(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007104
NOTES TO FINANCIAL STATEMENTS (Continued)
The complaints were consolidated and a tral date is scheduled for June 2, 2008. The Company intends to contiue to work with the
other owners of Colstrp in defense of ths consolidated complaint. Because the resolution of ths consolidated complait rema
uncert legal counel canot express an opinon on the extent, if any, of the Company's liability. However, based on inormation
curently known to the Company's magement, the Company does not expect ths consolidated complaint will have a material adverse
effect on its fiancial condition, results of operations or cash flows.
Colstrip Royalty Claim
Western Energy Company (WCO) supplies coal to the owners of Colstrp Units 3 & 4 under a Coal Supply Agreement and a
Tranporttion Agreement. Avista Corp. own a 15 percent interest in Colstrp Units 3 & 4. The Minerals Mangement Servce
(MMS) of the United States Deparent of the Interior issued orders to WECO to pay additional royalties concerng coal delivered to
Colstrp Units 3 & 4 via the conveyor belt. The owners of Colstrp Units 3 & 4 take delivery of the coal at the beging of the
conveyor belt. The orders assert tht additional royalties are owed to MMS as a result of WECO not payig royalties in connection
with revenue received by WECO from the owners of Colstrp Units 3 & 4 under the Tranporttion Agreement durg the period
October 1,1991 though December 31,2004. WECO's appeal to the MMS for the period though 2001 was substatially denied in
March 2005; WECO appealed the orders pertg to the periods up to 2001 to the Board of Land Appeals of the U.S. Deparent of
the Interior, which appeal was denied on September 12, 2007. WECO also fied an appeal with the MMS perting to the period from
2002 to 2004. The entie appeal process could tae several years to resolve. The owners of Colstrp Units 3 & 4 are monitorig the
appeal process between WECO and MMS. WECO has indicated to the owners of Colstrp Units 3 & 4 that if WECO is unuccessful
in the appeal process, WECO will seek reimbursement of any royalty payments by passing these costs though the Coal Supply
Agreement. The owners of Colstrp Units 3 & 4 advised WECO tht their position would be tht these claim are not allowable costs
per the Coal Supply Agreement nor the Tranporttion Agreement in the event the owners of Colstrp Units 3 & 4 were invoiced for
these claim. Presumably, royalty and ta demands for periods of tie aftr the years in dispute and futue years will be determed by
the outcome of the pending proceedings. Because the resolution of ths issue remain uncertin, legal counel canot express an
opinon on the extent, if any, of the Company's liabilty. Based on inormtion curently known to the Company's maagement, the
Company does not expect tht ths issue wi have a material adverse effect on its fiancial condition, results of operations or cash
flows. However, the Company would most likely seek recovery, though the rate makg process, of any amounts paid.
Spokane River
The Company entered into a settlement with the state of Washigton's Deparent of Ecology (DOE) and Kaiser Alumum &
Chemical Corporation (Kaiser) relatig to the remediation of a contaated site on the Spokae River. The Company's involvement
with ths contaated site relates to its previous ownership of a wastewater treatment plant though A vista Development. Kaiser paid
the Company approximtely 50 percent of the estimated total costs. Under the direction of the Company, work under the Cleanup
Action Plan was substatially completed in 2007.
Northeast Combustion Turbine Site
In August 2005, a diesel fuel spil occured at the Company's Norteast Combustion Turbine generatig facilty (Norteast CT)
located in Spokae, Washigton. The Norteast CT site had fuel storage facilities that were leased to Co-op Supply, Inc., an affliate
ofCenex Cooperative (Co-op). The Company imediately commenced remediation effort, includig the removal of contated
soil and the related fuel storage facilties. The Company accrued the estited cleanup costs durg 2005, whch was not material to
the Company's fiancial condition or results of operations. Though mediation the Company recovered a substatial porton of the
cleanup costs from Co-op and an engineerig fi in the four quar of 2006. The Company's estimate of its liability could change
in futue periods. Based on inormation curently known to the Company's mangement, the Company does not believe tht such a
chage would be material to its fiancial condition, results of operations or cash flows.
Harbor Oil Inc. Site
Avista Corp. used Harbor Oil Inc. (Harbor Oil) for the recycling of waste oil and non-PCB tranformer oil in the late 1980s and early
1990s. In June 2005, the Environmental Protection Agency (EPA) Region 10 provided notification to Avista Corp., as a customer of
Harbor Oil, that the EPA had determed that hazardous substaces were released at the Harbor Oil site in Portand, Oregon and tht
A vista Corp. may be liable for investigation and cleanup of the site under the Comprehensive Envionmental Response, Compensation,
and Liabilty Act, commonly referred to as the federal "Superfd" law. The intial indication from the EPA is tht the site may be
contaated with PCBs, petroleum hydrocarbons, cWoriated solvents and heavy metals. Six potentially responsible pares,
including A vista Corp., signed an Admstrative Order on Consent with the EPA on May 31, 2007 to conduct a remedial investigation
and feasibilty study (RS). The total cost of the RIS is estimated to be $0.6 milion and will tae approximately 2 1/2 year to
IFERC FORM NO.1 (ED. 12-88) Page 123.29
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) 2: An Original (Mo. Da, Yr)
Avista Corpration (2)A Resubmission 041171008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
complete. The actul cleanup, if any, will not occur until the RIS is complete. Based on the review of its records related to Harbor
Oil, the Company does not believe it is a major contrbutor to ths potential envionmenta contation based on the relative volume
of wate oil delivered to the Harbor Oil site. However, there is curntly not enough inormation to allow the Company to assess the
probability or amount of a liability, if any, being incued. As such, it is not possible to mae an estiate of any liabilty at ths tie.
Lake Coeur d'Alene
In July 1998, the United States Distrct Cour for the Distrct ofIdaho issued its fiding that the Coeur d'Alene Tribe ofIdao (Tribe)
own, among other thgs, portions of the bed and ban of Lake Coeur d'Alene (Lake) lyig with the curent boundaes of the
Coeur d'Alene Reservation. This action had been brought by the United States on behalf of the Tribe againt the state ofIdaho. The
Company was not a par to th action. The United States Distrct Cour decision was affed by the Ninth Circuit. The United
States Supreme Cour affed ths decision in June 2001. Ths ownership decision will result in among other thgs, 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 Hydroelectrc Generatig Station (post Falls), a facility constrcted in 1906 with anual generation of 10
aM, utilizes a da on the Spokae River downtream of the Lake which controls the water level in the Lae for portons of the year
(including portons of the lakebed owned by the Tribe). The Company has other hydroelectrc facilities on the Spokae River
downtream of Post Falls, but these facilities do not affect the water level in the Lake. The Company and the Tribe are engaged in
discussions related to past and futue compensation (which may include interest) for use of the portons of the bed and ban of the
Lae, which are owned by the Tribe. If the pares canot agree on the amount of compensation, the mattr could result in litigation.
The Company canot predict the amount of compensation tht it will ultimately payor the term of such payment. The Company
intends to seek recovery, though the rate mag process, of any amounts paid.
Spokane River Relicensing
The Company owns and operates six hydroelectrc plants on the Spokae River, and five of these (Long Lae, Nine Mile, Upper Falls,
Monroe Street and Post Falls, which have a total present capabilty of 155.7 MW) are under one FERC license and are referred to as
the Spokae River Project. The sixth, Litte Falls, is operated under separate Congressional authority and is not licensed by the FERC.
Since the FERC was unble to issue new license orders prior to the August 1, 2007 expiration of the curnt license, an anual license
wa issued, in effect extendig the curent license and its conditions unti Augut 1,2008. The Company has no reason to believe that
Spokae River Project operations will be intepted in any maer relative to the tig of the FERC's actions.
The Company filed a Notice of Intent to Relicense in July 2002. The formal consultation process involvig plang and inormtion
gatherig with staeholder groups ha been underway since that tie. The Company filed its new license applications with the FERC
in July 2005. The Company requested the FERC to consider a license for Post Falls, which has a present capabilty of 18 MW, tht is
separate from the other four hydroelectrc plants because Post Falls presents more complex issues that may tae longer to resolve than
those relating to the rest of the Spokae River Project. If granted, new licenses would have a term 000 to 50 years. In the license
applications, the Company proposed a number of measures intended to address the impact of the Spokae River Project and enhance
resources associated with the Spokae River.
Since the Company's July 2005 fiing of applications to relicense the Spokae River Project, the FERC has contiued varous stages
of processing the applications. In May 2006, the FERC issued a notice requesting other pares to provide term and conditions
regarding the two license applications. In response to tht notice, a number of pares (including the Coeur d'Alene Tribe, the state of
Idao, Washigton state agencies, and the United States Deparent ofInterior (DOl)) fied either recommended term and
conditions, pursuant to Sections IO(a) and lOG) of the Federal Power Act (FPA), or mandatory conditions related to the Post Falls
application, pursut to Section 4(e) of the FPA. The Company's intial estiate of the potential cost of the conditions proposed for
Post Falls total between $400 million and $500 millon over a 50-year period. For the rest of the Spokae River Project, which is
located in Washigton, the Company's intial estiate of the cost of meetig the recommended conditions, should they be included in
a fial license, totaed between $175 millon and $225 millon over a 50-year period. These cost estites were based on the
prelim conditions and recommendations.
The Company requested a tral-tye hearg in front of an Admstrtive Law Judge (AU on facts related to the DOl's madatory
conditions for Post Falls. In Januar 2007, the AL issued his ruling regardig the Company's challenge of the facts. The Company
believes tht the AL's fidigs supported, in several key areas, its analysis of the facts at hand. The ALI's factual fidigs also
supported the DOl's anlysis in certai aras as well.
The DOl issued fil mandatory conditions for Post Falls on May 7,2007, which reflected the fidings of the ALJ. Most signficantly,
IFERC FORM NO.1 (ED. 12-88)Page 123.30
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
the DOl dropped an earlier proposed fishery condition. However, the DOl increased obligations that the Company could incur in other
areas, such as wetlands restoration.
In July 2007, the FERC issued a Final Envionmental Impact Statement (FEIS) after review and consideration of comments. Ths is
the last admstrative step for the FERC before the issuance oflicene orders; however, the FERC canot proceed until several other
matters are resolved, including Clean Water Act and Endangered Species Act issues as disclosed below. The Company contiues to
review the FEIS and related docwnents. Whle the Company believes the ultiate cost of relicensing will be less th its earlier
projections as disclosed above, the Company has not developed specific new cost estimtes at ths point.
The re1icensing process also trggers review under the Endagered Species Act. In the FEIS, the FERC anlyzed potential project
impacts on listed and theatened endagered species, and ha determed that the proposed action and contiued operation of Post
Falls and the rest of the Spokane River Project is not likely to adversely affect any theatened or endangered species. The Company
prepared a draft Biological Assessment in 2005. The FERC has issued a Biological Assessment and formally requested concurence
from the United States Deparent ofFish and Wildlife Servce (USFWS). The USFWS responded by letter, concurg with regards
to bald eagles, and requestig additional inormation regarding bull trout. The Company fied a supplemental report to address the
USFWS information request. The Company has contiued inormal consultation with the USFWS. If the FERC intiates forml
consultation with the USFWS, additional evaluation will be requied by the Company.
In addition, the Company must receive Clean Water Act Certfications from the states ofIdao and Washigton for the Spokae River
Project. Applications for such certfication were fied in July 2006 with each state. Both Idaho and Washigton communcated to the
Company that they were unable to complete the certifications with one year as mandated by the Clean Water Act. Subsequently, the
Company withdrew these applications and re-filed for certification in June 2007. The FERC is precluded from issuig a license order
until such certifications are issued, or waived, by the states. The Company cannot predict the schedule for these fil phases of
relicensing.
The total anual operating and capitalized costs associated with the relicensing of the Spokane River Project will become better
lrown and estiable as the process continues. The Company intends to seek recovery, though the rate makg process, of all such
operatig and capitalized costs.
Clark Fork Settlement Agreement
Dissolved atmospheric gas levels exceed state ofIdaho and federal water quality stadards downtream of the Cabinet Gorge
Hydroelectrc Generatig Project (Cabinet Gorge) durg periods when excess river flows must be diverted over the spilway. Under
the term of the Clark Fork Settement Agrement, the Company developed an abatement and mitigation strategy with the other
signtories to the agreement and completed the Gas Supersatuation Control Program (GSCP). The Idao Deparent of
Envionmental Quality and the USFWS approved the GSCP in Febru 2004 and the FERC issued an order approvig the GSCP in
Janua 2005.
The GSCP provides for the openig and modification of one and, potentially, both of the two existig diversion tuels built when
Cabinet Gorge was origially constrcted. When river flows exceed the capacity of the powerhouse tubines, the excess flows would
be diverted to the tuels rather than released over the spilway. The Company ha underten physical and computer modeling
studies to confi the feasibilty and likely effectiveness of the tuel solution. Anlysis of the predicted total dissolved gas (TDG)
perormance indicates tht the tuels will not meet the pedormance criteria anticipated in the GSCP. In August 2007, the Gas
Supersatuation Subcommttee concluded tht the tuel project does not meet the expectations of the GSCP and is not an acceptable
project. As a result, the Company will contiue meetig with key staeholders to review and amend the GSCP which includes
developing alternatives to the constrction of the tuels. The Company intends to seek recovery, though the rate makg process, of
the costs to address the dissolved atmospheric gas levels.
The USFWS has listed bull trout as theatened under the Endagered Species Act. The Clark Fork Settement Agreement describes
program intended to restore bull trout populations in the project area. Using the concept of adaptive management and workig closely
with the USFWS, the Company is evaluatig the feasibility of fih passage at Cabinet Gorge and Noxon Rapids. The results of these
studies will help the Company and other pares determe the best use of fuds towad contiuing fish passage effort or other bull
trout population enhancement measures.
Air Quality
The Company must be in compliance with requirements under the Clean Ai Act and Clean Ai Act Amendments for its thermal
generating plants. The Company contiues to monitor legislative developments at both the state and national level for the potential of
IFERC FORM NQ.1 (ED. 12-88) Page 123.31
Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
fuer restrctions on sulfu dioxide, nitrogen oxide, carbon dioxide, as well as other greenhouse gas and mercur emisions.
In parcular, the EPA filied mèrcur emission reguations that will affect coal-fied generation plants, including Colstrp. The new
EPA regulations establish an emission trading program to tae effect begig in Janua 2010, with a second pha to tae effect in
2018. In addition, in 2006, the Monta Deparent of Envionmental Quality (DEQ) adopted fi rules for the control of mercur
emissions from coal-fied plants tht are more restrctive th EPA regulations. The new rules set strct mercur emission limts by
2010, and put in place a recurg ten-year review process to ensure facilities are keeping pace with advancing technology in mercur
emission control. The rules also provide for temporar alternate emission limts provided certin provisions are met, and they allocate
mercur emission credits in a maer that rewards the cleanest facilities. In Febru 2008, the United States Cour of Appeals for the
Distrct of Columbia overted the EPA's mercur emissions regulations. However, ths ruling is not expected to affect the
Company's curent plan to comply with the more restrctive regulations adopted by the Montaa DEQ as described below.
Compliance with these new and proposed requiements and possible additiona legislation or reguations will result in increases to
capita expenditues and operatig expenses for expanded emission controls at the Company's thermal generatig facilities. The
Company, along with the other owners of Colstrp, completed the fit phase of testig on two mercur control technologies. Although
the mercur reduction tagets as madated by the Monta DEQ have not been achieved, the owners of Colstrp are encourged with
the prelimar results and believe it should be possible to achieve the required emissions levels with fuer mercur control system
optition. Prelimar estites indicate that the Company's share of intallation capita costs would be $ 1.3 million and anual
operations and maitenace costs would increase by $2.8 millon (beging in mid-2009). The Company will contiue to seek
recovery, though the rate makg process, of the costs to comply with varous ai quality requiements.
Residentil Exchange Program
The residential exchage program is intended to provide access to the benefits oflow-cost federal hydroelectrcity to residential and
small-far customers of the region's private (investor owned) and public utiities (governental or customer owned). The Bonneville
Power Admstration (BP A) admsters the residential exchage program under the Nortwest Power Act. Previously, A vista Corp.
and other private utilities in the Pacific Nortwest executed settlement agreements with BP A to resolve each par's rights and
obligations under the residential exchage program. These settements covered payment of benefits for the period October 1, 2001,
though September 30, 2011. The payments A vista Corp. received under the agreements with the BP A were passed though to its
residential and small-fa customers via a credit to their monthy electrc bils.
Several public utilities and other paries filed suit againt the BP A in the Ninth Circuit, challengig the validity of the agreements
between Avista Corp. and the BP A, as well as BPA's agreements with other private utilities. On May 3, 2007, the Ninth Circuit ruled
that the BPA exceeded its authority when it entered into the settement agreements with private utilities (including Avista Corp.) for the
period from 200 i though 2011. The BP A concluded tht the Ninth Circuit's decisions created substatial doubt about whether its
certfyg offcial could allow contiuation of payments under the settlement agreements. Consequently, on May 21, 2007, the BP A
notified A vista Corp. and other private utilities that it was imediately suspending payments the BP A made to them pursuant to the
settement agreements. In its May 21, 2007 notice, the BP A indicated that the suspension of payments would contiue at least until
any requests for rehearg were fied and the Ninth Circuit issued fil decisions on those requests for rehearg. On July 18, 2007
Avista Corp. and numerous other pares, includig the Public Utility Commssion of Oregon and the WUC, filed petitions for
review, and review en bane, in the Ninth Circuit, challengig the ruling of the panel that strck down the settement agreements. The
Ninth Circuit subsequently denied these requests. Thee private utilities, includig Avista Corp., filed a petition for wrt of certora
with the United States Supreme Cour.
With approval from the WUC and the !PUC, A vista Corp. elimated the credit associated with the settement agreements with the
BPA from its customers' monthy electrc bills. Avista Corp. has an over-refuded balance of approximately $4.0 millon ($3.3
millon in Washigton and $0.7 millon in Idaho) because of the timg of payments received from the BP A and allocation of those
fuds to customers based on seasonal demad. When the existig rate credit was established it was projected that the balancing
account would reach zero at the end of the contract year (October 2007). Avista Corp. is recoverig the over-refud in Idaho though
an approved surchage to customers, and expects to ultitely recover the over-refud in Washigton, either though a chage to
customers or futue payments from the BP A.
Begig in June 2007, the region's private and public utilities worked toward an agreement that would identify an appropriate level
of benefits for customers served by the private utilities, includig the resolution of outstading legal issues associated with the May 3
Ninth Circuit opinons. The BP A is workig on a long-term resolution of residential exchange issues as par of its 2009 rate case. In
addition to resolvig residential exchage issues for the long-term, the BP A has also proposed an interi payout of $336 millon to
rivate utilities for its fiscal ear 2008, to be aid out dur the eriod A rill, 2008 to S tember 30, 2008. If interi contracts can
FERC FORM NO.1 ED. 12-88 Page 123.32
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
be successfuly executed, the porton of ths payout that would benefit A vista Corp.' s customers would have no impact on A vista
Corp.'s net income.
Since the residential exchange settement payments were passed though to Avista Corp.'s customers as adjustments to electrc bils,
the suspension of payments from the BP A is not expected to have any effect on A vista Corp.' s net income. There is curently not
enough information to allow A vista Corp. to assess the probability or amount of any potential liabilty that may be incured related to
any issues regarding payments made to Avista Corp. puruant to the settement agreements. Since 2001, Avista Corp. passed though
to its customers approximately $70 milion puruat to the settlement agreements.
Other Contingencies
In the normal course of business, the Company ha varous other legal clai and contigent mattrs outstadig. The Company
believes that any ultiate liability arsing from these actions will not have a material adverse impact on its fiancial condition, results
of operations or cash flows. It is possible tht a chage could occur in the Company's estiates of the probabilty or amount of a
liabilty being incured. Such a change, should it occur, could be signficant.
The Company routiely assesses, based on in':depth studies, expert analyses and legal reviews, its contigencies, obligations and
commtments for remediation of contaated sites, including assessments of ranges and probabilties of recoveries from other
responsible parties who have and have not agreed to a settlement and recoveries from inurance carers. The Company's policy is to
accrue and charge to curent expense identified exposures related to envionmental remediation sites based on estiates of
investigation, cleanup and monitorig costs to be incured.
The Company has potential liabilties under the Federal Endangered Species Act for species of fish that have either already been added
to the endangered species list, been listed as "theatened" or been petitioned for listig. Thus far, measures adopted and implemented
have had mil impact on the Company.
Under the federal licenses for its hydroelectrc projects, the Company is obligated to protect its propert rights, including water rights.
The State of Montan is examg the status of all water right claim with state boundaes. Claim with the Clark Fork River
basin could potentially adversely affect the energy production of the Company's Cabinet Gorge and Noxon Rapids hydroelectrc
facilities. The Company is parcipating in ths extensive adjudication process, which is unikely to be concluded in the foreseeable
futue.
As of December 31, 2007, the Company's collective bargaing agreement with the Interntional Brotherhood of Electrcal Workers
represented approximately 50 percent of all of Avista Corp.'s employees. The agreement with the local unon in Washigton and
Idaho representig the majority (approximtely 90 percent) of the bargaing unt employees expires in March 2009. Thee local
agreements in Oregon, which cover approximtely 50 employees, expire in April 2010.
NOTE 25: POTENTIA HOLDING COMPAN FORMATION
At the 2006 Anual Meetig of Shaeholders in May 2006, the shaeholders of Avista Corp. approved a proposal to proceed with a
statutory share exchange, which would change the Company's organation to a holding company strctue. The holding company,
curently named AVA Formation Corp. (A V A), would become the parent of Avista Corp. Afer the contemplated dividend to AVA of
the capital stock of Avista Capital (Avista Capital Dividend) now held by Avista Corp., AVA would then also be the parent of Avista
CapitaL. The Avista Capital Dividend would effect the strctual separation of Avista Corp.'s non-utility businesses from its regulated
utilty business.
Avista Corp. received approval from the FERC in Apri 2006 (conditioned on approval by the state regulatory agencies), the IPUC in
June 2006 and the WUC in Februar 2007. Avista Corp. has also filed for approval from the utility regulators in Oregon and
Montaa and proceedings are pending in each of these jursdictions. The statutory share exchange is subject to the receipt of the
remaing reguatory approvals and the satisfaction of other conditions. If the statutory share exchange and the implementation of the
holding company strctue are approved by regulators on term .acceptable to the Company, it may be completed sometie in 2008.
The IPUC accepted a stipulation entered into between A vista Corp. and the IPUC Staff tht sets fort a varety of conditions, which
would serve to segregate the Company's utiity operations from the other businesses conducted by the holding company. The
stipulation would requie Avista Corp. to maintain certin common equity levels as par of its capita strctue. Avista Corp.
commtted to increase its actul utiity common equity component to 35 percent by the end of2007 and 38 percent by the end of 2008,
which is consistent with provisions of the Company's Washigton general rate case implemented on Janua 1, 2006. The calculation
of the utility equity component is essentially the ratio of Avista Corp.'s total common equity to total capitalization excluding, in each
IFERC FORM NO.1 (ED. 12-88) Page 123.33
Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2) A Resubmission 04172008 2007/04
NOTES TO FINANCIAL STATEMENTS (Continued)
case, Avista Corp.'s investment in Avita CapitaL. The utiity equity component was approxiately 45 percent as of December 31,
2007. In addition, IPUC approval would be requied for any dividend from Avista Corp. to the holding company tht would reduce
utility common equity below 25 percent of tota capitalization which, for ths purose, includes long and short-tenn debt, capitalized
lease obligations and preferred and common equity.
The WUC accepted a simlar stipulation entered into between A vista Corp. and the WUC staff The stipulation requires A vista
Corp. to increase its actu utility common equity component to 40 percent by June 30, 2008. In addition, WUC approval would be
required for any dividend from Avista Corp. to the holding company tht would reduce utility common equity below 30 percent of total
capitalization.
Pusuant to the Plan of Share Exchange, a statutory shae exchage would be effected whereby each outstading share of Avista Corp.
common stock would be exchanged for one shae of AVA common stock, no par value, so tht holders of Avita Corp. common stock
would become holders of AVA common stock and Avita Corp. would become a subsidiar of AVA. The other outstading securties
of Avista Corp. would not be affected by the statutory share exchage, with lited exceptions for stock options and other securties
outstading under equity compensation and employee benefit plan.
NOTE 26. INFORMTION SERVICES CONTRACTS
The Company has inonnation servces contrcts that expire at varous ties though 2012. Total payments under these contracts were
$15.4 millon in 2007, $12.5 millon in 2006 and $12.8 millon in 2005. The majority of the costs are included in operation expenses
in the Statements of Income. Minum contractul obligations under the Company's infonnation servces contracts are $14.7 millon
in 2008, $15.1 milion in 2009, $15.4 millon in 2010, $14.5 million in 201 1 and $14.5 millon in 2012. The largest of these contracts
provides for increases due to chages in the cost oflivig index and fuer provides flexibilty in the anual obligation from
year-to-year subject to a thee-year tre-up cycle.
NOTE 27. PRIOR PERIOD ADJUSTMENT
Dug prepartion of the Company's Qurly Report on Fonn 10-Q for the quaer ended June 30, 2007, the Company determed
that SF AS No. 106, "Employers' Accountig for Postretiement Benefits Other Th Pensions" was indvertently not followed in
connection with a plan under which benefits are provided to the beneficiares of fonner and curent executive offcers of the Company
in case of death. The Company had not previously recogned the actual liabilty or costs relatig to th plan in its fincial
statements since the plan's inception in 1989.
The prior period adjustments decreased retained eargs by $2.5 millon.
NOTE 28. SUPPLEMENTAL CASH FLOW INFORMATION
2007 2006
Cash paid for interest
Cash paid for income taes
$78,704,863
$28,946,776
Other Cash Flows from Operatig Activities:
Power and natual gas deferrals
Chage in special deposits
Chage in other curent assets
Non-cash stock compensation
ESOP dividends
Gain on sale of assets
Regulatory disallowance of debt repurchae costs
$(3,898,852)
$(1,625,942)
$(140,981)
$2,511,576
$1,045
$-
$3,849,725
$94,827,987
$63,361,034
$(6,497,199)
$1,366,143
$(1,405,850)
$3,744,610
$415,596
$(99,559)
$-
I FERC FORM NO.1 (ED. 12-88)Page 123.34
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 0417/2008
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, M D 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 appropnate.
2. Report in columns (f) and (g) the amounts of other categones of other cash flow hedges.
3. For each category of hedges that have been accunted 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 Accunt 219 at Beginning of
Preceding Year (63,702)(19,625,803)1,407,305
2 Preceding QtrlYr to Date Reclassifications
from Acct 219 to Net Income 80,309
3 Preceding OuarterlYear to Date Changes in
Fair Value (16,607)3,644,702 (38,746)
4 Total (lines 2 and 3)63,702 3,644,702 (38,746)
5 Balance of Account 219 at End of
Preceding OuarterlYear (15,981,101)1,368,559
6 Balance of Account 219 at Beginning of
Current Year (15,981,101)1,368,559
7 Current OtrlYr to Date Reclassifications
from Acct 219 to Net Income (2,379,000)
8 Current OuarterlYear to Date Changes in
Fair Value 3,199,837 1,010,441
9 Total (lines 7 and 8)3,199,837 (1,368,559)
10 Balance of Account 219 at End of Current
OuarterlYear '(12,781,264)
FERC FORM NO.1 (NEW 06-02)Page 122a
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, A
Year/Penod of Report
End of 2007/04
D HEDGING ACTIVITIES
Other Cash Flow Other Cash Flow Totals for each Net Income (Carried Total
Line Hedges Hedges category of items Forwrd from Comprehensive
No.Interest Rate Swaps Energy Commodity Denvatives recorded in Page 117, Line 78)Income
Account 219
(f)(g)(h)(i)0)
1 (6,585,553)1,568,605 23,299,148)
2 2,429,700 (546,00)1,964,009
3 809,492 (1,029,287)3,369,554
4 3,239,192 (1,575,287)5,333,563
5 3,346,361)(6,682)(17,965,585)
6 3,346,361)(6,682)(17,965,585)
7 609,000 (1,770,000)
8 3,479.861)602,318)128.099
9 3,479,861)6.682 (1,641.901)
10 6,826,222)(19,607,486)
FERC FORM NO.1 (NEW 06-02)Page 122b
aeo epo
(Mo, Da, Yr)
041172008
SUMMA Y OF UTILITY PLA AND ACCUM LATED PROVISIONS
FOR DEPRECIATION. AMRTIZATION AND DEPLETION
Report in Column (c) the amount for elecc functon, in column (d) the amount for gas function, in column (e), (f), and (g) report other (specify) and in
column (f) common function.
(a)
Total Company for the
Current YeaNOuarter Ended
(b)
Electnc
(c)
Line
No.
Classification
Utilty Plant
2 In Service
3 Plant in Service (Classified)
4 Propert Under Capital Leases
5 Plant Purchased or Sold
6 Completed Constrction not Classified
7 Expenmental 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 Utilty Plant (13 less 14)
16 Detail of Accum Prov for Depr, Amort & Depl
17 In Servce:
18 Depreciation
19 Amort & Depl of Producing Nat Gas LandlLand 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
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 Accm Prov (equals 14) (22,26,30,31,32)
3,104,139,720
5,525,291
2,416,047,770
3,109,665,011 2,416,047,770
39,828
75,679,838
22,211,433
3,207,596,110
1,090,037,407
2,117,558,703
58,833,729
2,474,881,499
822,605,052
1,652,276,447
18,269,132
1,090,037,407 822,605,052
FERC FORM NO.1 (ED. 12-89)Page 200
Gas
This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Other (Specify Other (Specify) Other (Specify)
Year/Penod of Report
End of 2007/04
Name of Respondent
Avista Corporation
Common Line
No.
586,429,416 107,187,825
39,828
10,811,515
22,211,433
619,492,192
237,135,611
382,356,581
18,269,132
237,135,611
FERC FORM NO.1 (ED. 12-89)Page 201
Name of Respondent This~rtIS:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
ELECTRI PLANT IN SERVICE (Accunt 101, 02,103 and 106)
1. Report below the onginal cost of electnc plant in service accrding to the prescrbed accounts.
2. In addition to Accunt 101, Elecc Plant in Service (Classified), this page and the next include Accunt 102, Electnc Plant Purchased or Sold;
Accunt 103, Expenmental Electnc Plant Unclassified; and Accunt 106, Completed Construction Not Classified-Electnc.
3. Include in column (c) or (d), as appropnate, correcions of additions and retirements for the current or preceing year.
4. For revisions to the amount of initial asset retirement costs capitalized, included by pnmary plant accunt, 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 accunts.
6. Classify Account 106 accrding to prescribed accunts, on an estimated basis if necessary, and include the entnes in column (c). Also to be included
in column (c) are entnes for reversals of tentative distributions of pnor year reported in column (b). Likewise, if the respondent has a significant amount
of plant retirements which have not been classified to pnmary accunts at the end of the year, include in column (d) a tentative distribution of such
retirements, on an estimated basis, with appropnate contr entr to the accunt for accmulated depreciation provision. Include also in column (d)
L.ine Accunt ~No.Beginning of Year
(a)(b) (c)
1 1. INTANGIBLE PLANT
2 301) Organization
3 (302) Franchises and Consents 15,259,132
4 303) Miscellaneous Intanoible Plant 4,420,269 1,139,690
5 TOTAL Intangible Plant (Enter Total of lines 2,3, and 4)19,679,401 1,139,690
6 2. PRODUCTION PLANT
7 A. Steam Production Plant
8 (310) Land and Land Rights 2,238,211
9 311) Structures and Improvements 124,511,943 74,542
10 (312) Boiler Plant Equipment 162,048,075 1,794,547
11 313) Engines and Engine-Dnven Generators
12 (314) Turbooenerator Units 47,085,025 2,973,628
13 (315) Accessory Electnc Equipment 26,261,732 75,900
14 (316) Misc. Power Plant Equipment 15,231,320 48,358
15 (317) Asset Retirement Costs for Steam Production 1,248,795 -663,519
16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)378,625,101 4,303,456
17 B. Nuclear Production Plant
18 (320) Land and Land Rights
19 (321) Strctures and Improvements
20 (322) Reactor Plant Equipment
21 (323) Turbogenerator Units
22 (324) Accessory Electnc Equipment
23 (325) Misc. Power Plant Equioment
24 (326) Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
26 C. Hvdraulic Production Plant
27 (330) Land and Land Riohts 55,508,864 492,093
28 (331) Structures and Improvements 38,023,251 1,397,109
29 (332) Reservoirs, Dams, and Waterwys 107,968,070 4,218,685
30 (333) Water Wheels, Turbines, and Generators 101,869,797 13,852,548
31 (334) Accssory Electnc Equipment 28,737,509 421,331
32 (335) Misc. Power PLant Equipment 6,373,927 59,871
33 (336) Roads, Railroads, and Bridoes 1,999,562
34 (337) Asset Retirement Costs for Hydraulic Production
35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)340,480,980 20,441,637
36 D. Other Production Plant
37 (340) Land and Land Rights 903,118
38 (341) Strctures and Improvements 15,463,212 44,210
39 (342) Fuel Holders, Products, and Accessories 21,064,431
40 (343) Pnme Movers 21,876,780
41 (34) Generators 196,808,535 80,939
42 (345) Accessory Electnc Equipment 14,962,362 154,265
43 (346) Misc. Power Plant Equipment 1,257,948 83,218
44 (347) Asset Retirement Costs for Other Production 351,682
45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)272,688,068 362,632
46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, and 45)991,794,149 25,107,725
FERC FORM NO.1 (REV. 12-05)Page 204
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2007/04
This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr)
(2) A Resubmission 04117/2008
ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) (Continued)
distnbutions 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 Accunts 101 and 106 will avoid serious omissions of the reported amount of
respondents plant actually in service at end of year.
7. Show in column (f) reclassifications or trnsfers within utilty plant accounts. Include also in column (f) the additions or reductions of pnmary account
classifications arising from distnbution of amounts initially recorded in Accunt 102, include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offet to the debits or credits distnbuted in column (f) to primary
account classifications.
8. For Accunt 399, state the nature and use of plant included in this accunt 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 compnsing the reported balance and changes in Accunt 102, state the propert purchased or sold, name of vendor or purchase,
and date of transaction. If proposed journal entnes have been filed with the Commission as required by the Uniform System of Accounts, give also dateRetirements Adjustments Transfers Balance at Line
End f) Year No.
29,280
30,163
1,174,503
210,053
222,726
56,000,957
39,391,080
112,156,592
114,547,842
28,948,787
6,211,072
1,999,562
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
5,304
16,833
2,211,303
2,232,907
124,569,652
161,631,319
1,979,267
4,277
4,346
48,079,386
26.333,355
15,275,332
585,276
378,707,2274,221.330
1,666,725 359,255,892
5,784
10,736
903,118
15,507,422
21,064,431
21,876,780
196,883,690
15,105,891
1,341,166
351,682
273,034,180
1,010,997,299
16,520
5.904,575
FERC FORM NO.1 (REV. 12-05)Page 205
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 0417/2008
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106) (Continued)
ine Accunt ~No.
(a)
Beginning of Yearb (c)
47 3. TRANSMISSION PLANT
48 (350) Land and Land Rights 12,994,934 752,949
49 (352) Structures and Improvements 13,788,157 1,443,114
50 (353) Station Equipment 160,310,803 9,374,441
51 (354) Towers and Fixtures 17,069,239 10,715
52 (355) Poles and Fixtures 101,662,583 24,727,793
53 (356) Overhead Conductors and Devices 74,292,127 26,408,837
54 (357) Underground Conduit 561,148
55 358) Underground Conductors and Devices 1,317,910
56 359) Roads and Trails 1,826,84
57 (359.1) Asset Retirement Costs for Transmission Plant
58 TOTAL Transmission Plant (Enter Total of lines 48 thru 57)383,823,745 62,717,849
59 4. DISTRIBUTION PLANT
60 (360) Land and Land Rights 3,733,825 217,518
61 (361) Strctures and Improvements 10,245,797 633,466
62 (362) Station Equipment 79,144,040 2,827,566
63 (363) Storage Battery Equipment
64 I (364) Poles, Towers, and Fixtres 175,437,966 10,352,745
65 (365) Overhead Conductors and Devices 115,667,943 5,974,597
66 (366) Underground Conduit 61,887,346 4,024,066
67 (367) Underground Conductors and Devices 98,271,664 9,114,994
68 (368) Line Transformers 139,461,820 12,849,153
69 (369) Services 99,791,632 5,524,502
70 (370) Meters 23,722,909 2,046,755
71 (371) Installations on Customer Premises
72 I (372) Leased Propert on Customer Premises
73 (373) Street Lighting and Signal Systems 24,599,591 1,803,215
74 I (374) Asset Retirement Costs for Distnbution Plant 129,707
75 TOTAL Distribution Plant (Enter Total of lines 60 thru 74)832,094,240 55,368,577
76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77 (380) Land and Land Rights
78 (381) Structures and Improvements
79 (382) Computer Hardware
80 I (383) Computer Softre
81 (384) Communication Equipment
82 (385) Miscellaneous Regional Transmission and Market Operation Plant
83 (386) Asset Retirement Costs for Regional Transmission and Market Oper
84 TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83)
85 6. GENERAL PLANT
86 (389) Land and Land Rights 124,681
87 (390) Strctures and Improvements 2,042,518 108,811
88 (391) Offce Fumiture and Equipment 136,601 377,275
89 (392) Transportation Equipment 8,275,752 848,154
90 (393 Stores Equipment 120,561 180,227
91 (394 Tools, Shop and Garage Equipment 2,988,365 343,127
92 (395 Laboratory Equipment 3,039,673 35,970
93 (396) Power Operated Equipment 19,674,347 1,055,755
94 (397) Communication Equipment 28,330,864 3,979,063
95 (398) Miscellaneous Equipment 3,973
96 SUBTOTAL (Enter Total of lines 86 thru 95)64,737,335 6,928,382
97 (399) Other Tangible Propert
98 (399.1) Asset Retirement Costs for General Plant
99 TOTAL General Plant (Enter Total of lines 96, 97 and 98)64,737,335 6,928,382
100 TOTAL (Accounts 101 and 106)2,292,128,870 151,262,223
101 (102) Electnc Plant Purchased (See Instr. 8)
102 (Less) (102) Electnc Plant Sold (See Instr. 8)
103 (103) Expenmental Plant Unclassified
104 TOTAL Electnc Plant in Service (Enter Total of lines 100 thru 103)2,292,128,870 151,262,223
FERC FORM NO.1 (REV. 12-05)Page 206
Name of Respondent This
Wrt
Is: Date of Report YearlPeriod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 04/17/2008
ELECTRIC PLANT IN SERVICE (Accunt 101,102,103 and 106) (Continued)
Line( ) End ftf)Year No.d (e (f) g
47
13,747,883 48
7,317 15,223,954 49
2,454,473 167,230,771 50
17,079,954 51
143,462 126,246,914 52
103,911 100,597,053 53
561,148 54
1,317,910 55
1,826,844 56
57
2,709,163 443,832,431 58
59
3,682 3,947,661 60
21,253 10,858,010 61
568,909 81,402,697 62
63
245,704 185,545,007 64
152,704 121,489,836 65
55,162 65,856,250 66
550,022 106,836,636 67
1,249,685 151,061,288 68
130,868 105,185,266 69
2,421,734 23,347,930 70
71
72
139,815 26,262,991 73
129,707 74
5,539,538 881,923,279 75
76
77
78
79
80
81
82
83
84
85
124,681 86
2,151,329 87
513,876 88
533,953 8,589,953 89
300,788 90
37,932 3,293,560 91
7,081 3,068,562 92
673,671 20,056,431 93
70,983 32,238,944 94
85 3,888 95
1,323,705 70,342,012 96
97
98
1,323,705 70,342,012 99
17,432,089 2,425,959,004 100
101
102
103
17,432,089 2,425,959,004 104
FERC FORM NO.1 (REV. 12-05)Page 207
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 04117/2008
CONSTRUCTION WORK IN PROGRESS - - ELEI TRIC (Accunt 107)
1.Report below descnptions and balances at end of year of project in proces of construction (107)
2. Show items relating to "research, development, and demonstration" project last, under a caption Research, Development, and Demonstrting (see
Account 107 of the Uniform System of Accounts)
3. Minor projects (5% of the Balance End of the Year for Accunt 107 or $100,000, whichever is less) may be grouped.
Line Descnption of Project Constrction work in progress -
No.Electnc (Accunt 107)
(a)(b)
1 State of Washington
2
3 Electic Revenue blanket 811,491
4 Wood Pole Management 152,775
5 Metro-Post St. Reconductor Phase 1 156,125
6 Terre View 115-sub construct 104,569
7 Cntchfield 115 sub-construct 1,439,700
8 NE sub-Increase capacity 281,681
9 Downtown West sub-propert 774,957
10 Indian Trail 115-13kv sub-construct new sub 537,718
11 Rockford 24kv sub-convert to 13kv sub 103,591
12 Post St East NW Upgrade Feeders 1,847,977
13 Hydro Minor Blanket 156,160
14 Transportation Equipment 685,685
15 Productivity Initiative 220,680
16 WSDOT Highway Franchise Consolidation 229,390
17 Minor Projects (43) Under $100,000 550,541
18
19 State of Idaho
20
21 Electnc Revenue Blanket 155,917
22 Appleway -Purchase Propert 180,067
23 Tribal Permits and Settements 132,944
24 DREEP: Dist Reliabilty & Energy Effciency Project 190,292
25 Transportation Equipment 455,515
26 Productivity Initiative 129,850
27 Minor Projects (31) Under $100,000 133,706
28
29 Common-WA&ID
30
31 Benewah-Shawnee 230kv const 212,287
32 System 115kv Air Switch Upgrade 115,097
33 Beacon St Yd-Oil Containment 202,232
34 Critchfield 115 sub-Construct 322,951
35 West Plains Transmission Reinforce 1,533,941
36 Lolo 230-rebuild 230kv yard 135,256
37 Indian Trail 115-13kv sub-constrct new sub 504,509
38 Latah jct 115sub-add 115 PCBs 122,399
39 C&W Kendall Project 1,832,205
40 Back up Control Center -Constrct 295,025
41 Cabinet Gorge Capital Projects 226,949
42 Kettle Falls Capital Projects 196,272
43 TOTAL 58,833,729
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 Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
CONSTRUCTION WORK IN PROGRESS - - ELE( TRIC (Accunt 107)
1. Report below descnptions and balances at end of year of projects in process of constrction (107)
2. Show items relating to "research, development, and demonstrtion" projects last, under a caption Research, Development, and Demonstrting (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 Descnption of Project Construction work in progress -
No.Electric (Account 107)
(a)(b)
1 Nine Mile Capital Projects 104,360
2 Noxon Capital Projects 8,504,517
3 Post Falls Capital Projects 145,090
4 Upper Falls Capital Projects 314,123
5 Norteast Combustion Turbine Capital Projects 128,572
6 Control Netwrk 290,395
7 Cabinet Gorge Bypass Tunnel Project 4,368,876
8 CS2 Capital Projects 422.631
9 Noxon Rapids Unit 1 Turbine 4,043,707
10 Noxon Rapids Unit 2 Turbine 104,271
11 Clark Fork Implement PME Agreement 1,989,707
12 Hydro Relicensing 20,549,666
13 Transporttion Equipment 757,111
14 Secunty Initiative 110,372
15 Back up Control Center-Communication 865,284
16 Minor Projects (108) Under $ 100,000 1,004,593
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43 TOTAL 58,833,729
FERC FORM NO.1 (ED. 12-87)Page 216.1
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 0417/2008
ACCUMULATED PROVI ION 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 propert.
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
andlor 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.
ine
No.
em
(a)
Balance Beginning of Year
2 Depreciation Provisions for Year, Charged to
3 (403) Depreciation Expense
(403.1) Depreciation Expense for Asset
Retirement Costs
5 (413) Exp. of Elec. Pit. Leas. to Others
6 Transporttion Expenses-Clearing
7 Other Clearing Accunts
Other Accounts (Specify, details in footnote):
1 TOTAL Deprec. Prov for Year (Enter Total of
lines 3 thru 9)
11 Net Charges for Plant Retired:
12 Book Cost of Plant Retired
13 Cost of Removal
1 Salvage (Credit)
15 TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 12 thru 14)
Other Debit or Cr. Items (Describe, details in
footnote):
61,086,977 61,086,977-~ ~~~
15,467,996
1,844,942
2,523,639
14,789,299
15,467,99
1,84,942
2,523,63
14,789,29
-879,399 -879,399
Book Cost or Asset Retirement Costs Retired
Balance End of Year (Enter Totals of lines 1,
10,15,16, and 18)
816,649,875 816,649,87
83,857,1
20 Steam Production
21 Nuclear Production
22 Hydraulic Production-Conventional
23 Hydraulic Production-Pumped Storage
2 Other Production
Section B. Balances at End of Year According to Functional Classification
230,332,678
83,857,166
Distnbution
Regional Transmission and Market Operation
General
46,617,998
144,269,157
268,572,075
43,000,801 43,000,801
FERC FORM NO.1 (REV. 12-05)Page 219
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) EiA Resubmission 04/17/2008
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 propert.
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 signifcant 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.
i..ine
No.
Item
(a)
Section A. Balances and Changes During Year
(ciSttth t:ieisilfd~m in(b) (c)electriC I"iant Heiafor Future Use
(d)
Le'i:8:lto 73~ãrs
(e)
2~ TOTAL (Enter Total oflines 20 thru 28)816,649,875 816,649,875
FERC FORM NO.1 (REV. 12-05)Page 219
Name of Respondent This Wrt Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)
End of 2007/04
(2) n A Resubmission 04172008
INVESTM NTS IN SUBSIDIARY COMPANIES Accunt 123.1)
1.Report below investments in Accunts 123.1, investments in Subsidiary Companies.
2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in
columns (e),(f),(g) and (h)
(a) Investment in Securities - List and descnbe each secunty owned. For bonds give also pnncipal amount, date of issue, matunty 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 settement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, matunty
date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary eamings since acquisition. The TOTAL in column (e) should equal the amount entered for
Accunt 418.1.
ine Description ófliwestment Date Acquired Date Of Amount Of inve~trnent at
No.(a)(b)
Mal~ity Beginning of Year
(d)
1
2 Avista Capital - Common Stock 1997 184,251,609
3 Avista Capital - Equity in Eamings 61,577,075
4 OCI Investment in Subs 1,361,877
5 Avista Capital - Other Changes in Net Investment
6 Avista Capital - Other Changes in Net Investment
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42 Total Cost of Accunt 123.1 $01 TOTAL 247,190,561
FERC FORM NO.1 (ED. 12-89)Page 224
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
INVESTMENT IN SUBSIDIARY COMPANIES (Account 123.1) (Continued)
4. For any secunties, notes, or accunts that were pledged designate such secunties, notes, or accunts in a footnote, and state the name of pledgee
and purpose of the pledge.
5. If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission,
date of authonzation, and case or docket number.
6. Report column (f) interest and dividend revenues form investments, including such revenues form secunties disposed of during the year.
7. In column (h) report for each investment disposed of dunng the year, the gain or loss represented by the difference betwen cost of the investment (or
the other amount at which carned in the books of account if difference from cost) and the sellng pnce thereof, not including interest adjustment includible
in column (f).
8. Report on Line 42, column (a) the TOTAL cost of Account 123.1
EqUity. in Subsidiary Kevenues Tor Year Amount OT investment at Gain or Loss from investment Line
Eamin~s of Year End lg)Year DiSp~wrd of No.e)(f)
1
184,251,609 2
.... ........i//Å ;'''rihon -161,000,000 -103,783,905 3
-1,361,887 4
;.'i.. .......;.... ....
..-1t,37$,300 -11,378,300 5
..2,281,868 6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
-4,360,980 -171,458,319 71,371,272 42
FERC FORM NO.1 (ED. 12-89)Page 225
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)2007/04
(2) 0 A Resubmission 041172008 End of
MATERIALS AND SUPPLIES
1. For Accunt 154, report the amount of plant matenals and operating supplies under the pnmary functonal classifcations as indicated in column (a);
estimates of amounts by functon are acceptable. In column (d), designate the departent or departents which use the class of matenal.
2. Give an explanation of importnt inventory adjustments dunng the year (in a footnote) showing general classes of matenal and supplies and the
various accunts (operating expenses, c1eanng accunts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
c1eanng, if applicable.
Line Accunt Balance Balance Departent or
No.Beginning of Year End of Year Departments which
Use Matenal
(a)(b)(c)(d)
1 Fuel Stock (Account 151)2,121,931 2,213,923 (1)./\ ./.\\
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Accunt 153)
4 Plant Matenals and Operating Supplies (Accunt 154)
5 Assigned to - Construction (Estimated)8,606,317 10,710,048 'fty.'...¡.......'..
...,/'......',.... .......
6 Assigned to - Operations and Maintenance
7 Production Plant (Estimated)1,766,365 1,892,177 (i).,.........................., .....,..... ....
8 Transmission Plant (Estimated)21,529 r1)'... . ..\
9 Distribution Plant (Estimated)233,483 192,257 (1) ......................,"'.....
10 Regional Transmission and Market Operation Plant (1 ),(2)
,.
(Estimated)I
11 Assigned to - Other (provide details in footnote)3,391,376 4,570,824 '(1,(?).
.../ ...
12 TOTAL Accunt 154 (Enter Total of lines 5 thru 11)14,019,070 17,365,306
13 Merchandise (Account 155)
14 Other Matenals and Supplies (Accunt 156)
15 Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Util)
16 Stores Expense Undistnbuted (Accunt 163)
17
18
19
20 TOTAL Matenals and Supplies (Per Balance Sheet)16,141,001 19,579,229
FERC FORM NO.1 (REV. 12-05)Page 227
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report(1)~ An Onginal (Mo, Da, Yr)
(2) n A Resubmission 041171008
Transmission Servce and Generation Interconnection Study Costs
1. Report the partculars (details) called for conceming the costs incurred and the reimbursements received for penorming transmission servce and
generator interconnection studies.
2. List each study separately.
3. In column (a) provide the name of the study.
4. In column (b) report the cost incurred to penorm the study at the end of penod.
5. In column (c) report the accunt charged with the cost of the study.
6. In column (d) report the amounts received for reimbursement of the study costs at end of period.
7. In column (e) report the accunt credited with the reimbursement received for penorming the study.
Line
No.Descnption
(a)
1 Transmission Studies
2 Centennial Power
3 Great Northem Power Development
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
~eim~ursementsCosts Incurred Dunng Received Dunng Accunt Credited
Penod Accunt Charged the Period With Reimbursement(b) (c) (d) (e)
.. . 186200 .. . ... .: . 23540
Generation Studies
RES America Developments, Inc.
PPL Montana, LLC
UPC Wind Management. LLC
I . . .: 186200 .... " 0:: 235400
I . . ... 7~ 186200 ." ...... '. ..... 235400
FERC FORM NO. 1/1-F/3-Q (NEW. 03-07)Page 231
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 041171008
o HER REGULATORY ASSETS (Account 182.3)
1. Report below the particulars (details) called for conc~ming other regulatory assets, including rate order docket number, if applicable.
2. Minor items (5% ofthe 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 Descnption and Purpose of Balance at Debits CREDITS Balance at end of
No.Other Regulatory Assets Beginning of wnten on uunng -wn öirDuring Current QuarterlY ear
Current the QuarterlY ear the Period
QuarterlYear Account Charged Amount
(a)(b)(c)(d)(e)(f)
1 FAS 106 - Post Retirement Benefits (18230)2,836,512 107/926 472,752 2,363,760
2 Guaranteed Residual Value Airplane (182301)1,826,00 1,826,00
3 FAS 158 - Post Retirement Liabilit (182305)54,192,195 Various 3,186,072 51,00,123
4 FAS 109. Utilit Plant (182310)97,25,975 4,801,483 102,061,458
5 FAS 109. DSIT Non-Plant (182315)3,05,796 3,050,796
6 FAS 109. DFIT State Tax Credits (182316)3,972,764 3,972,764
7 FAS 109. WNP3 (182320)8,929,265 283180 325,496 8,603,769
8 Decoupling (182328 & 182329)225,167 225,167
9 Automated Meter Reading (182330)16,073,389 7,314,365 23,387,754
10 RTO Deposit .10 (18234)35,029 560350 70,80 283,223
11 BPA Residential Exchange (182345)2,33,367 1,50,62 3,836,99
12 BPA Residential Exchange . Interest (182345)45,90 115,953 161,862
13 ERM Approved for Reg Recovery (182350)70,227,23 28,268,387 41,958,848
14 New Generation Install (182370)184,236 407370 184,236
15 Wartila Unit (182372)3,496,997 407380 153,132 3,343,865
16 Mark.To-Market ST (182374)62,65,144 175/244 55,478,724 7,17,420
17 FAS 143. ARO (182376)3,291,99 108/230 206,871 3,085,123
18 DSM Lost Margin (182380)(1,472,856)1,472,856
19 Workers Compensation (182383)2,424,56 426,461 2,851,024
20 CS2 Levelized Retum (182384)99,48 277,29 1,267,775
21 Idaho PCA Deferral.l (182385)7,516,287 7,516,287
22 Idaho PCA Deferral.2 (182386)13,64,762 13,64,762
23
24
25
26
27
.
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44 TOTAL 323,816,437 46,150,815'-88,34,476 281,620,776
FERC FORM NO. 1/3-Q (REV. 02-04)Page 232
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 0417/2008
M SCELLANEOUS DEFFERED DEBITS (Accunt 186)
1. Report below the particulars (details) called for conceming 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 ~r;unt.Amount End of Year Char~ed
(a)(b)(c)(d le)(f)
1
2 Colstnp Common Fac.1,110,999 406 1,110,999
3 Regulatory Asset-Decoupling def 594,442 594,442
4 WA Deferred Power Costs -68,246 16,633,141 16,564,895
5 WA ERM YTD Company Band 2,601,664 5,880,977 8,482,641
6 WA ERM YTD Contra Accunt -2,601,664 5,880,977 -8,482,641
7 Regulatory Asset ROT Deposit 711,960 158,213 553,747
8 Regulatory Asset-Mt lease pymt 1,366,800 1,366,800
9 Regulatory Asset-Mt lease pymt 2,633,200 2,633,200
10 Colstnp Common Fac.2,355,642 406 2,355,642
11
12 ID Deferred Power 96,422,897 VAR 96,422,897
13 ID Accumulated Surcharge Am -87,065,618 87,065,618 557
14
15 Payrll Accrual 899,708 VAR 885,686 14,022
16 Payroll Loading Cleanng
17 Plant Allocation of c1rg jrls -2,025,687 3,063,852 1,038,165
18
19 Mise Error Suspense -180,812 179,774 VAR -1,038
20
21
22 Misc susp acct-non wlo 200,000 200,000
23 Unamortized AIR sale 14,187 6,084 8,103
24
25 Intangible Pension Asset
26
27 Nez Perce Settlement 192,021 557 5,212 186,809
28 Misc Deferred Debit Centralia 623,503 33,326 656,829
29 Centrlia Mine Env Balance
30
31
32 ID Panhandle Forest Use Permit 182,611 24,813 207,424
33 Metro-Sunset 115KV TE 312,998 38,508 351,506
34 Incremental trans costs 383,236 383,236
35 UPRR Permit Conv 333,108 477 333,585
36 Insurance Recvy CDA Lake 145,090 16,901 161,991
37 Corp reorg stk iss. costs 118,086 VAR 118,086
38
39
40
41 Nez Perce Permit Conversion 562,448 563,412 -964
42
43
44 Misc Work Orders -:$50,000 38,956 88,890 127,846
45 Subsidiary Billngs 3,724,886 VAR 1,599,178 2,125,708
46 "Null" Projects directly to 186 -378,778 383,236 4,458
47 Misc. Work in Progress
48 uererrea Keguiatory l;mm.
Expenses (See pages 350 - 351)
49 TOTAL 31,297,127 40,642,265
FERC FORM NO.1 (ED. 12-94)Page 233
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/Q4
(2) n A Resubmission 04/171008
M SCELLANEOUS DEFFERED DEBITS (Account 186)
1.Report below the particulars (details) called for conceming miscellaneous deferred debits.
2.For any deferred debit being amortized, show period of amortization in column (a)
3. Minor item (1% ofthe Balance at End of Year for Account 186 or amounts less than $50,000, whichever is less) may be grouped by
classes.
Line Descnption of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year ~çcunt.Amount End of Year
Cha~ed
(a)(b)(c)(d (e)(f)
1 Conservation
2 Regulatory Assets Consv 3,844,350 1,280,293 2,564,057
3 Oregon Gas Comm Consvt 34,384 5,676 40,060
4
5 Oregon Common Gas Eft 412,435 2,343 414,778
6 WPNG HE Wtr Htrs-oreaon 572,229 311,704 260,525
7 WPNG HE Fumaces 3,836,397 1,714,517 2,121,880
8
9 WPNG OR Res Low 1 359,746 908 16,768 342,978
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32 Energv Star Homes 136,212 139,447 275,659
33 Energy Star Manufactored Homes 7,062 9,163 16,225
34 HE Washing Machines 55,312 40,389 95,701
35 Regulatory Assets Consv 455,839 101,144 354,695
36 Regulatory Assets Consv 1,120,436 336,413 784,023
37 Conservation Rate Credit 286,095 286,095
38 Conservation Rate Credit CRC 122,612 122,612
39 Regulatory Assets Conservation 154,919 154,919
40
41 Dry Creek Transport 364,432 364,432
42 Glendale Cust Premises Equip 183,654 183,654
43 Lake CDA Issues 1,626,077 324,547 1,950,624
44 Shareholder Lawsuit 2002 14,746 8,94 5,800
45
46
47 Misc. Work in Progress
48 i ueTerred RegulatorýCOmm.
Expenses (See pages 350 - 351)
49 TOTAL 31,297,127 40,642,265
FERC FORM NO.1 (ED. 12-94)Page 233.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 0417/2008
ACCUMULATED DEFERRED INCOME TAXI S (Accunt 190)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
.Line Description anCl Location ~No.of Year of Year
(a)(b) (c)
1 Electric
:2 13,452,219 13,791,783
~
.I
5
€
7 Other
8 TOTAL Electc (Enter Total of lines 2 thru 7)13,452,219 13,791,783
9 Gas
10 1,953,690 3,123,264
11
12
13
1.1
15 Other
16 TOTAL Gas (Enter Total of lines 10 thru 15 1,953,690 3,123,264
17 Other 40,196,406 73,908,056
18 TOTAL (Acct 190) (Total of lines 8, 16 and 17)55.602,315 90,823,103
Notes
FERC FORM NO.1 (ED. 12-88)Page 234
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da. Yr)End of 2007/04
(2) Ei A Resubmission 0411712008
CAPITAL STOCKS (Accunt 201 and 2 4)
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 outlned in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (i.e., year and
company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
Line Class and Series of Stock and Number of shares Par or Stated Call Price at
No.Name of Stock Series Authonzed by Charter Value per share End of Year
(a)(b)(c)(d)
1 Accunt 201 - Common Stock Issued
2 No Par Value 200,000,000
3 Restncted shares
4 TOTAL COM 200,000,000
5
6
7 Account 204 - Preferred Stock Issued 10,000,000
8
9
10 Cumulative
11
12
13 TOTAL PRE 10,000,000
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO.1 (ED. 12-91)Page 250
Name of Respondent This~rtIS:Date of Report YearlPeriod of Report
Avista Corpration (1) An Original (Mo, Da, Yr)End of 2007/Q4
(2) Ei A Resubmission 041172008
CAPITAL STOCKS (Accunt 201 and 2 4) (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)
::l1ares Amount Sl1ares ~ft Sh¡:res Amount
(e)(f)(g)(i)ü)
1
52,932,368 727,945,794 2
.......
.,,¡; ~"..720,307 3,: .....?f.,,1
52,932,368 727,945,794 2'8,137 720,307 4
-5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
.23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
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 2007/Q4
(2) EiA Resubmission 04117/2008
CAPITAL STOCK EXPENSE (Accunt 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.
I Line (;iass ana Series or StocK Ijalance at t:na or Year
No.(a)(b)
1 Common Stock - Public Issue I.t............/.\t...........\....:: .:/.
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 TOTAL 3,294,916
FERC FORM NO.1 (ED. 12-87)Page 254b
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 04117/2008
L )NG- TERM DEBT (Accunt 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 pnncipal 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 Authonzation numbers and dates)Of Debt issued Premium or Discount
(a)(b)(c)
1 Acct. 221 - Bonds:
2 Notes Payable - Banks (local) $320,000,000 2,406,216
3 Secured Medium Term Notes A 250,000,000 1,136,221
4 Discount 50,200
5 Secured Medium Term Notes B 161,000,000 788,947
6 Secured Medium Term Notes C 109,000,000 1,172,129
7 FMB's 6.125%45,000,000 825,301
8 Discount 204,750
9 FMB's 5.45%90,000,000 1,054,153
10 Discount 239,400
11 FMB's6.25%150,000,000 1,812,935
12 (Premium)-266,500
13 Discount 634,000
14 FMB's5.70%150,000,000 4,702,304
15 Discount 222,000
16
17 Pollution Control Revenue Bonds
18 6% Senes due 2023 4,100,000 115,355
19 Colstnp 1999A due 2032 66,700,000 2,700,582
20 Discount 20,500
21 Colstnp 1999B due 2034 17,000,000 954,386
22
23 Acct. 222
24 Acct. 223 Advances from associated companies 1,200,000
25 LTD - AVA Trust III 61,856,000 1,658,634
26 LTD - AVA Trust II 51,547,000 3,633,783
27
28 Acct. 224 Other
29 Senes K 35,000,000 2,089,391
30 Senior Notes 400,000,000 9,128,000
31 Discount 2,716,000
32 MTN's $1,000,000,000 683,000,000 2,700,797
33 TOTAL 2,275,403,000 40,699,484
FERC FORM NO.1 (ED. 12-96)Page 256
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 20071Q4
(2) Ei A Resubmission 04/17/2008
LONG-TERM DEBT (Accunt 221, 222, 22 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. Ifthe 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 V4(stanç:un~Line
Nominal Date Date of (Total amount outstan ing without Interest for Year No.
of Issue Matunty Date From Date To reduction for amounts tìeld by Amount
(d)(e)(f)(g)
reSP?h'dent)
(i)
1
12-17-2004 3-15-2011 12-13-2004 3-15-2011 308,938 2
Var.Var.Var.Var.68,000,000 4,897,600 3
4
6-9-1995 7-1-2010 6-9-1995 7-1-2010 5,000,000 345,000 5
Var.Var.Var.Var.75,000,000 5,537,921 6
9-8-2003 9-1-2013 9-8-2003 9-1-2013 45,000,000 2,756,250 7
8
11-18-2004 12-1-2019 11-18-2004 12-1-2019 90,000,000 4,905,000 9
10
11-17-2005 12-1-2035 11-17-2005 12-1-2035 154,137,175 9,633,573 11
12
13
12-15-2006 7-1-2037 12-15-2006 7-1-2037 146,796,000 8,526,250 14
15
16
17
12-18-1984 12-1-2023 12-18-1984 12-1-2032 4,100,000 246,000 18
9-1-1999 10-1-2032 9-1-1999 10-1-2032 66,700,000 3,335,000 19
20
9-1-1999 3-1-2034 9-1-1999 3-1-2034 17,000,000 871,250 21
22
23
,1,200,ÒQQ 24,
4-5-2004 4-1-2034 4-30-2004 3-31-2034 61,856,000 4,020,64 25
6-3-1997 6-1-2037 6-30-1997 5-31-2037 51,547,000 3,277565 26
27
28
9-15-1992 9-15-2007 9-15-2007 ....,..,. ,.."1,368,281 29
4-3-2001 6-1-2008 5-1-2001 6-1-2008 273,010,231 26,603,850 30
31
1-22-1992 1-22-2007 2-1-1992 2-1-2007
'...,'../ .'.........,..,....... '.ii 411,170 32
1,059,346,406 77,044,288 33
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 Onginal (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 04/17/2008
RECONCILIATION OF REP4 RTED NET INCOME WITH TAXBLI INCOME FOR FEDERAL INCOME TAXS
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accals and show
computation of such tax accals. Include in the reconciliation, as far as practcable, the same detail as fumished on Schedule M-1 of the tax retum for
the year. Submit a reconcilation even though there is no taxable income for the year. Indicate clearly the nature of each reconciling amount.
2. If the utilty is a member of a group which files a consolidated Federal tax retum, reconcile reported net income with taxable net income as if a
separate retum were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated retum. State names of group
member, tax assigned to each group member, and basis of allocation, assignment, or shanng 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 reportng purposes complete Line 27 and provide the substitute Page in the context of a footnote.
..ine ",artcuiars, (DetailS)Amount
No.(a)(b)
1 Net Income for the Year (Page 117)..2
3
4 Taxable Income Not Reported on Books
5 .'.'./X .r
6
7
8 -9 Deductions Recorded on Books Not Deducted for Retum
10 i,X;" ','
11 Federal Income Tax 22,193,342
12 Deferred Income Tax 3,594,288
13 Investment Tax Credit & State Income Tax ~14 Income Recorded on Books Not Included in Retum
15 r,i ....
16 Equity in Sub Eamings (Income) 1 Loss 4,595,749
17 Corporate Overhead Unallocated Subs 1,155,955
18
19 Deductions on Retum Not Charged Against Book Income
20 .-11e.?Eì:l,1Eìe
21
22
23
24
25
26
27 Federal Tax Net Income 76,062,090
28 Show Computation of Tax:
29
30 Federal Tax Net Income 76,062,090
31 State Tax (Q2%, Less Idaho ITC -1,387,627
32 Federal Tax Net Income, Less State Tax 74,674,463
33
34 Federal Tax (Q35% (74,674,463 * 35%)26,136,062
35
36
37
38 Pnor Years Tax Return, Revenue Agent Report & Misc True-ups 1,823,523
39
40 Kettle Falls & Cabinet Gorge Tax Credits -2,689,709
41 otal Federal Tax Expense (agrees to line 11)25,269,876
42
43
44
FERC FORM NO.1 (ED. 12-96)Page 261
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 04171008
TAXES ACCRUED, PREPAID AND CHAI GED DURING YEAR
1. Give partculars (details) of the combined prepaid and acced tax accunts and show the total taxes charged to operations and other accunts dunng
the year. Do not include gasoline and other sales taxes which have been charged to the accunts 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 dunng the year and charged direc to final accunts, (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 dunng the year, taxes charged to operations and other accounts through (a) accruals credited to taxes acced,
(b)amounts credited to proportons of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accred and prepaid tax accunts.
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.
ILlne Kind ofTax BALANCE AT BEGINNING OF YEAR C1rxesd le~ll Adjust-argeNo.(See instruction 5)i. axes Accruei:~repai.d Taxes ~na7g ~~7g ments
(Accunt 236)(Include in Account 165)
(a)(b)(c)(d)(e)(f)
1 FEDERAL:
2 Income Tax -30,476,283 30,476,283
3 Income Tax 2,734,453 -2,734,453
4 Income Tax 4,081,943 498,523 -27,741,830
5 Income Tax (Current)23,057,197 21,521,809
6 Retained Earnings -1,463,362 1,463,362
7 Retained Eamings -386,815 386,815
8 Prior Retained Earnings -1,618,425 -1,544,919 -1,850,177
9 Current Retained Eamings -2,127,838
10 Total Federal -27,128,489 19,882,963 21,521,809
11
12 STATE OF WASHINGTON:
13 Propert Tax (2005)58,913 -58,913
14 Propert Tax (2006)10,152,000 -1,823,436 8,329,120
15 Propert Tax (2007)10,692,000
16 Excise Tax (2005)189,884 -98,432
17 Excise Tax (2006)1,856,345 108,563 1,965,365 -7
18 Excise Tax (2007)22,075,121 19,460,329
19 Natural Gas Use Tax 20,706 76,438 62,437
20 Municipal Occupation Tax 2,64,486 20,424,230 20,374,194
21 Sales & Use Tax (2005)-141,202 83,793
22 Sales & Use Tax (2006)86,301 36,835
23 Sales & Use Tax (2007)1,193,636 1,133,447
24 Motor Vehicle Tax (2007)7,723 7,723
25 Total Washington 14,868,433 52,680,723 51,369,450 -7
26
27 STATE OF IDAHO:
28 Income Tax (2005)345,334 -345,334
29 Income Tax (2006)-145,347 348,075 60,236 345,334
30 Income Tax (2007)409,879 590,000
31 Propert Tax (2005)9,691 -9,691
32 Propert Tax (2006)1,677,111 -1,466 1,675,645
33 Propert Tax (2007)3,286,941 1,165,864
34 Motor Vehicle Tax (2007)13,023 13,023
35 Sales & Use Tax (2005)423 13
36 Sales & Use Tax (2006)17,968 17,968
37 Sales & Use Tax (2007)294,872 289,687 -12
38 Irngation Credits (2006)
39 KWH Tax (2006)24,663 1,660 26,331 8
40 KWH Tax (2007)356,210 321,852 -1
41 TOTAL -4,887,161 95,530,026 95,360,673 -1
FERC FORM NO.1 (ED. 12-96)Page 262
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
TAXES ACCI UED, PREPAID AND CHARGED DU ING 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 acced and prepaid tax accunts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entnes with respect to deferred income taxes or taxes collected through payroll deductions or otherwse pending
transmittl of such taxes to the taxing authonty.
8. Report in columns (i) through (i) how the taxes were distnbuted. Report in column (i) only the amounts charged to Accunts 408.1 and 409.1
pertaining to electric operations. Report in column (i) the amounts charged to Accunts 408.1 and 109.1 pertining to other utilty departments and
amounts charged to Accunts 408.2 and 409.2. Also shown in column (I) the taxes charged to utilty plant or other balance sheet accunts.
9. For any tax apportioned to more than one utilty department or accunt, state in a footnote the basis (necessity) of apportoning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electnc Extraordinary Items . AOJustments to Ret.Other No.
ACCO~m236)(Inc!. in Account 165)(Account 408.1, 409.1)(Account 409.3)Eamings (Accunt 439)
(h)(i)0)(k)(i)
1
2
3
-23,161,363 299,758 198,765 4
1,535,388 15,615,969 7,441,228 5
6
7
-5,013,521 -1,544,919 8
-2,127,838 -2,127,838 9
-28,767,334 15,915,727 3,967,236 10
11
12
-10,256 -48,657 13
-556 -1,346,320 -477,116 14
10,692,000 8,322,669 2,369,331 15
91,452 -138,787 40,355 16
-464 65,399 43,164 17
2,614,792 13,919,664 8,155,457 18
34,707 76,438 19
2,695,522 12,694,551 7,729,679 20
-57,409 83,793 21
49,466 22
60,189 1,193,636 23
7,723 24
16,179,699 33,506,920 19,173,803 25
26
27
28
487,826 -90,234 438,309 29
-180,121 295,742 114,137 30
-9,580 -111 31
15,595 -17,061 32
2,121,077 2,677,911 609,030 33
13,023 34
436 35
36
5,173 294,872 37
2,683 -2,683 38
1,660 39
34,357 356,210 40
-4,717,808 62,711,090 32,818,936 41
FERC FORM NO.1 (ED. 12-96)Page 263
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 04117/2008
TAXES ACCRUED, PREPAID AND CHAI GED DURING YEAR
1. Give partculars (details) of the combined prepaid and acced tax accunts and show the total taxes charged to operations and other accunts dunng
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed matenal was charged. If the
actal, 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 dunng the year and charged direct to final accunts, (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 dunng the year, taxes charged to operations and other accunts 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 accunts 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 ascertined.
ine Kind of Tax BALANCE AT BEGINNING OF YEAR C1~xesd 'e~lf Adjust-argeNo.(See instruction 5)i. axes Accn:!~~repaí.a I axes ~'17g ~i7g ments
(Account 236)(Include in Account 165)
(a)(b)(c)(d)(e)(f)
1 Franchise Tax (2005)1 -1
2 Franchise Tax (2006)1,564,867 1,567,214 1
3 Franchise Tax (2007)3,948,323 2,328,531
4 Total Idaho 3,494,711 8,647,825 8,056,351 9
5
6 STATE OF MONTANA:
7 Income Tax (2005)466,950 24,145 -50,548 -541,643
8 Income Tax - (2006)-58,306 32,855 541,643
9 Income Tax - (2007)450,279 460,000
10 Propert Tax (2005)31,447 -31,447
11 Propert Tax (2006)2,977,181 2,971,509
12 Propert Tax (2007)6,177,420 3,093,315
13 Colstrip Generation Tax 3,692 3,692
14 KWH Tax (2004)1 -1
15 KWH Tax (2005)1,276 -1,276
16 KWH Tax (2006)261,908 261,908
17 KWH Tax (2007)1,117,650 877,365
18 Motor Vehicle Tax (2007)3,691 3,691
19 Consumer Council Tax 431 11,105 8,440 1,769
20 Public Commission Tax 503 21 21 -495
21 Total Montana 3,681,391 7,789,411 7,629,393 -3
22
23 STATE OF OREGON:
24 Income Tax (2005)264,467 -264,467
25 Income Tax (2006)37,202 -35,582 264,467
26 Income Tax (2007)-88,274 440,000
27 Propert Tax (2005)-473,64 762,321
28 Propert Tax (2006)-208,947 79,500 156,343
29 Propert Tax (2007)813,400 1,572,558 1
30 Motor Vehicle Tax (2007)3,680 3,680
31 BETC Credit (2000)-431,020 11,471 31,896
32 BETC Credit (2001 )-34,244 73,379 124,805
33 BETC Credit (2002)-55,790 3,580 6,092
34 BETC Credit (2003)24,865 427
35 BETC Credit (2004)26,274 10,812
36 BETC Credit (2005)32,145 81,145 -196,186
37 BETC Credit (2006)-104,808 -125,454 22,154
38 BETC Credit (2007)17,786
39 Franchise Tax (2004)-62,168
40 Franchise Tax (2005)60,185
41 TOTAL -4,887,161 95,530,026 95,360,673 -1
FERC FORM NO.1 (ED. 12-96)Page 262.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 04117/2008
TAXES ACCI UED, PREPAID AND CHARGED DU ING 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 accued and prepaid tax accunts 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 otherwse pending
transmittal of such taxes to the taxing authonty.
8. Report in columns (i) through (I) how the taxes were distributed. Report in column (i) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (I) the amounts charged to Accounts 408.1 and 109.1 pertining to other utility departents and
amounts charged to Accunts 408.2 and 409.2. Also shown in column (i) the taxes charged to utilty plant or other balance sheet accounts.
9. For any tax apportioned to more than one utiity 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.
. Accoym 236)(Inc!. in Account 165)(Account 408.1, 409.1)(Accunt 409.3)Eamings (Account 439)
(h)(i)ü)(k)(I)
-1 1
-2,346 2
1,619,792 2,426,583 1,521,740 3
4,086,194 5,676,570 2,971,255 4
5
6
24,145 7
516,192 -230,144 262,999 8
-9,721 450,279 9
-31,447 10
5,672 11
3,084,105 6,177,420 12
3,692 13
14
15
16
240,285 1,117,650 17
3,691 18
4,865 11,105 19
8 21 20
3,841,406 7,526,412 262,999 21
22
23
24
266,087 -48,813 13,231 25
-528,274 -22,069 -66,205 26
288,681 762,321 27
-285,790 79,500 28
-759,157 76,843 736,557 29
3,680 30
-387,653 11,471 31
163,940 73,379 32
-46,118 3,580 33
25,292 34
37,086 35
-82,896 81,145 36
-208,108 -125,454 37
17,786 17,786 38
-62,168 39
60,185 40
-4,717,808 62,711,090 32,818,936 41
FERC FORM NO.1 (ED. 12-96)Page 263.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
TAXES ACCRUED, PREPAID AND CHAI GED DURING YEAR
1. Give partculars (details) of the combined prepaid and accrued tax accunts and show the total taxes charged to operations and other accunts dunng
the year. Do not include gasoline and other sales taxes which have been charged to the accunts to which the taxed matenal 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 dunng the year and charged direct to final accunts, (not charged to prepaid or acced 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 dunng the year, taxes charged to operations and other accunts through (a) accruals credited to taxes acced,
(b)amounts credited to proportons of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accunts other
than accrued and prepaid tax accunts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertined.
ine Kind ofTax BALANCE AT BEGINNING OF YEAR C1~xesd le:i~Adjust-argeNo.(See instruction 5)i. axes ACCl1ep ~repaip Taxes ~ring ~~?g ments
(Account 236)(Include in Accunt 165)ear
(a)(b)(c)(d)(e)(f)
1 Franchise Tax (2006)1,138,514 1,101,020
2 Franchise Tax (2007)4,905,418 3,491,677
3 Total Oregon 213,035 6,502,370 6,765,278 1
4
5 STATE OF CALIFORNIA:
6 Income Tax (2005)-12,000 1,600
7 Income Tax (2006)-3,200 2,400
8 Income Tax (2007)3,200 3,200
9 Total Califomia -15,200 7,200 3,200
10
11 MISCELLANEOUS STATES:
12 Income Tax (2006)1,100 1,100
13 Income Tax (2007)
14 Total Misc States 1,100 1,100
15
16 COUNTY & MUNICIPAL
17 WA Renewable Energy -1,044 -1,044
18 Misc.2 18,434 15,136 -1
19 Total County -1,02 18,434 14,092 -1
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL -4,887,161 95,530,026 95,360,673 -1
FERC FORM NO.1 (ED. 12-96)Page 262.2
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/Q4
(2) Ei A Resubmisslon 041172008
TAXES ACCI UED, PREPAID AND CHARGED DU ING 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 accunts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entnes with respect to deferred income taxes or taxes collected through payrll deductions or otherwse pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (I) how the taxes were distnbuted. Report in column (I) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (I) the amounts charged to Accunts 408.1 and 109.1 pertaining to other utilty departents and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (I) the taxes charged to utilty plant or other balance sheet accunts.
9. For any tax apportoned to more than one utilty 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 Electnc Extordinary Items AO¡Ustments to Ret.Other No.
ACCO~m236)(Inc!. in Accunt 165)(Account 408.1, 409.1)(Accunt 409.3)Eamings (Account 439)
(h)(I)0)(k)(I)
37,494 1
1,413,741 4,905,418 2
-49,872 85,461 6,416,909 3
4
5
-10,400 1,600 6
-800 2,400 7
3,200 8
-11,200 7,200 9
10
11
1,100 12
13
1,100 14
15
16
17
3,299 18,434 18
3,299 18,434 19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
-4,717,808 62,711,090 32,818,936 41
FERC FORM NO.1 (ED. 12-96)Page 263.2
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 04/17/2008
ACCUMULA ED DEFERRED INVESTMENT TAX REDITS (Accunt 255)
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utilty and
non utilty operations. Explain by footnote any corrction adjustments to the account balance shown in column (g).Include in column (i)
the average period over which the tax credits are amortized.
ine Account Balance at Beginning Aiiocatíonsro
No.SUbdl~~sions of Year Deferred for Year Current Year's Income Adjustments~~ 00 w ro g
1 Electnc Utilty
23%
34%
47%
510%
6
7
8 TOTAL
9 Other (List separately
and show 3%, 4%, 7%,
10% and TOTAL)
10 Gas Propertry (100%472,344 411400 49,30f
11
12 TOTAL PROPERTY 472,344 49,3Of
13
14
15
16
17
1S
19
20
21
22
23
24
25
26
27
28
30
31
32
33
34
35
3€
31
31:
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED. 12-89)Page 266
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fí A Resubmission 04/172008
ACCUMULATED D FERRED INVESTMENT TAX CRED S (Account 255) (continued)
~ADJUSTMENT EXPLANATION Lineof Year of AI ocation No.to Incomeh i -
1
2
3
4
5
6
7
8
9
423,036 10
11
423,036 12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED. 12-89)Page 267
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo. Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
o HER DEFFERED CREDITS (Account 253)
1. Report below the partculars (details) called for concerning i;ther deferred credits.
2. For any deferred credit being amortzed, show the penod of amortization.
3. Minor items (5% of the Balance End of Year for Accunt 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)
Accunt
(a)(c)(d)(e)(f)
1 CCS Install (253000)17,092 142/419 16,929 163
2 Pacificorp Capacitor (253080)23,30 142/456 9,372 14,058
3 BPA C&RD REceipts (253100)108,870 108,870
4 Centralia Environmental (253110)935,764 29,496 965,260
5 Rathdrum Refund (253120)442.509 550000 33,823 408.686
6 NE Tank Spil (253130)210,625 186200 75,085 135,540
7 Bils Pole Rentals (253140)202,867 202,867
8
9
10 SalelLeaseback on Bldg (253850)1,307,280 931000 261,456 1,045.824
11 Clark Fork Relicensing (253890)-681,218 186/419/537 268,099 -949,317
12 Defer Comp Retired Execs (253900)324,007 431/232 87,615 236,392
13 Defer Comp Active Execs (253910)12,564,773 Vanous 450,117 12,114,656
14 Executive Incent Plan (253920)140,000 140,000
15 Unbiled Revenue (253990)2,223,389 1,534,814 3.758,203
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 TOTAL 17,616,521 1,311,366 1,767,177 18,072,332
FERC FORM NO.1 (ED. 12-94)Page 269
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr)
(2) A Resubmission 04117/2008
ACCUMULATE DEFFERED INCOME TAXES - OT ER PROPERTY (Account 82)
1. Report the information called for below concerning the respondent's accunting for deferred income taxes rating to propert not
subject to accelerated amortization
2. For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEAR
Line
No.
Accunt Balance at
Beginning of Year Amounts Debited
to Accunt 410.1
(c)
Amounts Credited
to Accunt 411.1
(d)(a)(b)
1 Account 282
2 Electric
3 Gas
4 Other
5 TOTAL (Enter Total oflines 2 thru 4)
6
7
8
9 TOTAL Accunt 282 (Enter Total of lines 5 thru
10 Classification of TOTAL
11 Federal Income Tax
12 State Income Tax
13 Local Income Tax
232,595,098
60,933,526
11,945,590
305,474,214
11,008,524
4,523,067
-988,485
14,543,106
305,474,214 14,543,106
295,780,791
9,693,423
13,591,688
951,418
NOTES
FERC FORM NO.1 (ED. 12-96)Page 274
Name of Respondent
Avista Corporation
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da. Yr)
(2) A Resubmission 04/17/2008
E TAXES - OTHER PROPERTY (Accunt 282) (Continued)
Year/Penod of Report
End of 2007/04
ACCUMULATED DEFERRED INCO
3. Use footnotes as required.
CHANGES DURING YEAR
Amounts Debited Amounts Credited
to Account 410.2 to Account 411.2
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 Corpration
YearlPeriod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04117/2008
ACCUMU TED DEFFERED INCOME TAXES. THER (Accunt 283)
1. Report the information called for below concerning the respondent's accunting for deferred income taxes relating to amounts
recorded in Account 283.
2. For other (Specify),include deferrls relating to other income and deductions.
1 Account 283
2 Electnc
3 Electnc
4
5
6
7
8
(a)
Balance at
Beginning of Year
(b)
Line
No.
Account
47,102,114 2,010,787 2,924,920
9 TOTAL Electnc (Total of lines 3 thru 8)
10 Gas
11 Gas
12
13
14
15
16
17 TOTAL Gas (Total of lines 11 thru 16)
18 Other
19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)
20 Classification of TOTAL
21 Federal Income Tax
22 State Income Tax
23 Local Income Tax
47,102,114 2,010,787 2,924,920
8,679,614 -5,888,963 9,882
8,679,614 -5,888,963 9,882
156,207,315 307,220
211,989,043 -3,570,956 2,934,802
211,989,043 -3,570,956 2,934,802
NOTES
FERC FORM NO.1 (ED. 12-96)Page 276
Name of Respondent
Avista Corporation
YearlPeriod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
ACCUMULATED EFERRED INCOME TAXES - OTHE (Accunt 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 Accunt 410.2 to Accunt 411.2
ADJUSTMENTS
Balance at
End of Year
(k)
Line
No.
1,910,045 182.3 325,496 47,772,530
1,910,045 325,496 47,772,530
416,640 254 90,294182.3 138,914 3,246,029
416,640 90,294 138,914 3,246,029
-1,347,404 3,086,791 190/18 8,402,823 254/FAS 44,578,438 188,255,955
979,281 3,086,791 8,818,613 44,717,352 239,274,514
979,281 3,086,791 8,818,613 41,666,556 236,223,718
3,050,796 3,050,796
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 277
Name of Respondent This in0rt Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/Q4
(2) nA Resubmission 04172008
o HER REGULATORY LIABILITIES (Accunt 254)
1. Report below the particulars (details) called for conceming other regulatory liabilties, 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 Liabilties being amortized, show period of amortization.
Balance at Begining DEBITS Balance at End
Line Descnption and Purpse of of Current of Current
No.Other Regulatory Liabilties OuarterlYear Accunt Amourit.Credits QuarterlYearCredited
(a)(b)(c)(d)(e)(f)
1 Idaho Investment Tax Credit (2545)7,120,00 7,120,00
2 Oregon BETC Credit (254010)257,984 257,984
3 FAS 109 Invest Tax Credit (254180)254,35 190180 26,55 227,796
4 Nez Perce (254220)814,412 557200 22,00 792,404
5 Oregon Senate Bill (254250)1,30,00 2,33,48 3,638,488
6 Unrealized Currenct Exchange (254399)30,871 30,876
7 OPUC Investiate Reserve (254680)478,04 Various 478,04
8 Mark to Market FAS133 (254750)15,40,153 38,013,63 53,413,783
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL 18,246,96 526,607 47,760,986 65,481,339
FERC FORM NO. 1/3-Q (REV 02-04)Page 278
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 2007/04
(2) n A Resubmission 0417/2008
E ECTRIC OPERATING REVENUES (Accunt 400)
1. The following instrions generally apply to the annual version of these pages. Do not report quarterl data in columns (c), (e), (f), and (g). Unbilled revenues and MWH
related to unbiled revenues ne not be reported separately as reuire in th annual version of thse pages.
2. Report below operating revenues for each prescribe account, and manufctred gas revenues in total.
3. Report number of customers, columns (f) and (g), on th basis of met, in additn to th number of flat rate accunts; 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 th average of twlve 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.
Line Title of Accunt Operating Revenues Year Operating Revenues
No.to Date Quarterl/Annual Previous year (no Quarterl)
(a)(b)(c)
1 Sales of Electricity
2 (44) Residential Sales 251,356,668 234,714,224
3 (442) Commercial and Industnal Sales
4 Small (or Comm.) (See Instr. 4)224,179,531 221,193,283
5 Large (or Ind.) (See Instr. 4)95,206,943 92,960,960
6 (44) Public Street and Highway Lighting 5,516,824 5,268,037
7 (445) Other Sales to Public Authonties
8 (446) Sales to Railroads and Railways
9 (448) Interdepartental Sales 856,061 849,076
10 TOTAL Sales to Ultimate Consumers 577,116,027 554,985,580
11 (447) Sales for Resale 138,609,644 175,572,595
12 TOTAL Sales of Electricity 715,725,671 730,558,175
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provo for Refunds 715,725,671 730,558,175
15 Other Operating Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues 558,237 447,333
18 (453) Sales of Water and Water Power 309,017 230,504
19 (454) Rent frm Electnc Propert 2,792,411 2,592,254
20 (455) Interdepartmental Rents
21 (456) Other Electnc Revenues 14,275,491 53,121,536
22 (456.1) Revenues from Transmission of Electncity of Others 10,470,726 10,605,281
23 (457.1) Regional Control Servce Revenues
24 (457.2) Miscellaneous Revenues
25
26 TOTAL Other Operating Revenues 28,405,882 66,996,908
27 TOTAL Electric Operating Revenues 744,131,553 797,555,083
FERC FORM NO. 1/3-0 (REV. 12-05)Page 300
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 20071Q4
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
E ECTRIC OPERATING REVENUES (Accunt 400)
5. Commercial and industral Sales, Account 442, may be classifed according to the basis of classifcation (Small or Commercial, and Large or Industrial) regularl used by the
respondent if such basis of classifcation is not generally greater than 1000 Kwof demand. (See Account 442 of the Uniform System of Accunts. Explain basis of classifcation
in a footnote.)
6. See pages 108-109, Importnt Changes During Period, for importnt new terrtory added and importnt rate increase or decreases.
7. For Lines 2.4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts.
8. Include unmetere sales. Provide details of such Sales in a footnote.
MEGAWATI HOURS SOLD
Year to Date Quarterl/Annual Amount Previous year (no Quarterl)(d) (e)
AVG.NO. CUSTOMERS PER MONTH Line
Current Year (no Ouarterly) Previous Year (no Ouarterly) No.(n (g)
5
6
7
8
12,82 12,776 69 9
8,924,726 8,787,002 347,097 340,732 10
2,536,103 3,552,362 11
11,460,829 12,339,364 347,097 340,732 12
13
11,460,829 12,339,364 347,097 340,732 14
Line 12, column (b) includes $
Line 12, column (d) includes
1,043,391
571
of un biled revenues.
MWH relating to un billed revenues
FERC FORM NO. 1/3-0 (REV. 12-05)Page 301
Name of Respondent ThisWrtlS:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
SALES OF ELECTRICITY BY RATE S( HEDULES
1. Report below for each rate schedule in effec dunng the year the MWH of electcity 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 prescnbed operating revenue accunt in the sequence followed in "Etectnc Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue accunt, List the rate schedule and sales data under each
applicable revenue accunt subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue accunt classification (such as a general residential
schedule and an off peak water heating schedule), the entnes 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 bils rendered dunng the year divided by the number of billng penods during the year (12
if all billngs are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue biled pursuant thereto.
6. Report amount of unbiled revenue as of end of year for each applicable revenue account subheading.
ine Numoer ano I me OJ ~aie scneouie Mvvn ;:010 ~evenue Average, Numoer ~VV"-OJ ~aies ~~R~orderNo.(a)(b)(c)of C~~\omers Per r~stomer
(f)
1 RESIDENTIAL SALES (440)
""1 Residential Service 3,527,294 231,334,355 293,436 12,021 0.0656
3 2 Residential Service
4 3 Residential Service
5 12 Res. & Farm Gen. Service 64,409 6,103,158 11,614 5,546 0.0948
6 15 MOPS II Residential
7 22 Res. & Farm Lg. Gen. Service 49,285 3,126,329 94 524,309 0.0634
8 30 Pumping-Special
9 32 Res. & Farm Pumping Service 14,080 984,252 1,593 8,839 0.0699
10 48 Res. & Farm Area Lighting 4,953 935,401 0.1889
11 49 Area lighting-High-Press.285 63,456 0.2227
12 56 Centralia Refund
13 95 Wind Power 168,245
14 72 Residential Service
15 73 Residential Service
16 74 Residential Service
17 76 Residential Service
18 77 Residential Service
19 58A Tax Adjustment -39,081
20 58 Tax Adjustment 6,597,994
21 SubTotal 3,660,306 249,274,109 306,737 11,933 0.0681
22 Residential-Unbilled 9,720 2,082,559 0.2143
23 Total Residential Sales 3,670,026 251,356,668 306,737 11,965 0.0685
24
25 COMMERCIAL SALES (442)
26 2 General Service
27 3 General Service
28 11 General Service 671,075 57,984,143 33,094 20,278 0.0864
29 12 Res. & Farm Gen. Service
30 16 MOPS II Commercial
31 19 Contrct-General Service
32 21 Large General Servce 2,018,364 135,964,773 4,397 459,032 0.0674
33 25 Extra Lg. Gen. Service 349,703 16,154,594 13 26,900,231 0.0462
34 28 Contract-Extra Large Serv
35 31 Pumping Service 93,179 5,745,491 984 94,694 0.0617
36 47 Area Lighting-Sod. Vap 6,909 1,150,169 0.1665
37 49 Area Lighting-High-Press.2,294 407,074 0.1775
38 56 Centralia Refune
39 95 Wind Power 53,089
40 74 Large General Service
41 TOTAL Biled 11,460,25E 714,682,280 347,09 33,01 0.0624
42 Total Unbiled Rev.(See Instr. 6)571 1,043,391 C (1.8273
43 TOTAL 11,460,82~715,725,671 347,091 33,01~0.0624
FERC FORM NO.1 (ED. 12-95)Page 304
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
SALES OF ELECTRICITY BY RATE S(HEDULES
1. Report below for each rate schedule in effect dunng the year the MWH of electncity 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 prescnbed operating revenue accunt 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 accunt classification (such as a general residential
schedule and an off peak water heating schedule), the entnes 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 bils rendered dunng the year divided by the number of billng periods dunng the year (12
if all billngs are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue biled pursuant thereto.
6. Report amount of unbiled revenue as of end of year for each applicable revenue accunt subheading.
Line Numoer ana I me Of Kate scneauie Mwn ~oia l'evenue l\verage Numoer KWaOf ::aies ~folder
No.(a)(b)(c)of c~~\omers Per rà)stomer
(f)
1 75 Large General Service
2 76 Large General Service
3 77 General Service
04 58A Tax Adjustment -41,450
5 58 Tax Adjustment 7,789,511
6 SubTotal 3,141,5204 225,207,394 38,488 81,623 0.0717
1 Commercial-Unbiled -9,451:-1,027,863 0.1087
€ Total Commercial 3,132,068 224,179,531 38,48€81,378 0.0716
9
10 INDUSTRIAL SALES (442)
11 2 General Service
12 3 General Service
13 8 Lg Gen Time of Use
14 11 General Service 6,996 623,004 239 29,272 0.0891
15 12 Res. & Farm Gen. Service
16 21 Large General Service 185,532 11,956,569 192 966,313 0.064
17 25 Extra Lg. Gen. Servce 1,805,207 76,570,340 23 78,487,261 0.0424
18 28 Contract - Exta Large Service 292 245,082 1 292,000 0.8393
19 29 Contract Lg. Gen. Service
20 30 Pumping Service - Special 23,215 1,246,474 37 627,432 0.0537
21 31 Pumping Service 57,771 3,713,335 734 78,707 0.0643
22 32 Pumping Svc Res & Firm 4,775 306,379 151 31,623 0.0642
23 47 Area Lighting-Sod. Vap.229 33,3804 0.1458
204 49 Area Lighting - High-Press 47 7,70~0.164
25 95 Wind Power 79C
21:72 General Service
21 73 General Service
28 74 Large General Service
29 75 Large General Service
30 76 Pumping Service
31 77 General Service
32 58A Tax Adjustment -773
33 58 Tax Adjustment 558,615
34 SubTotal 2,084,064 95,260,908 1,377 1,513,481 0.0457
35 Industnal-Unbiled 308 -53,965 -0.1752
36 Totallndustnal 2,084,372 95,206,943 1,377 1,513,705 0.0457
37
38 STREET AND HWY LIGHTING (44)
39 6 Mercury Vapor St. Ltg.
40 7 HP Sodium Vap. St. Ltg
41 TOTAL Biled 11,460,25f 714,682,28C 347,09 33,01 0.062
42 Total Unbiled Rev.(See Instr. 6)571 1,043,391 C C 1.827
43 TOTAL 11,460,82~715,725,671 347,091 33,01~0.062.1
FERC FORM NO.1 (ED. 12-95)Page 304.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 20071Q4
(2) n A Resubmission 04117/2008
SALES OF ELECTRICITY BY RATE S( HEDULES
1. Report below for each rate schedule in effect dunng the year the MWH of electncity 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 prescnbed operating revenue accunt in the sequence followed in "Electc Operating Revenues," Page
300-301. If the sales under any rate schedule are classified in more than one revenue accunt, List the rate schedule and sales data under each
applicable revenue accunt 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 bils rendered dunng the year divided by the number of biling penods during the year (12
if all bilings 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 unbiled revenue as of end of year for each applicable revenue accunt subheading.
¡Line l'IumOer ana i me or ~a(e scneauie Mvvn ~oia ~evenue l-weragifumoer ~vvr!.or ¥aies ~RisolderNo.(a)(b)(c)ofc~~omers Per ?~stomer
(f)
1 11 General Service
241 Co-Owned St. Lt. Service 222 33,330 16 13,875 0.1501
3 42 Co-Owned St. Lt. Service 19,699 4,825,576 343 57,431 0.2450
4 High-Press. Sod. Vap.
5 43 Cust-Owed St. Lt. Energy 35 2,892 1 35,000 0.0826
6 and Maint. Service
7 44 Cust-Owed St. Lt. Energy 854 98,584 31 27,548 0.1154
S and Maint. Svce - High-Pres
9 Sodium Vapor
10 45 Cust. Owed St. Lt. Energy Svc 1,351 75,676 S 168,875 0.0560
11 46 Cust. Owned St. Lt. Energy Svc 3,257 243,980 27 120,630 0.0749
12 58A Tax Adjustment -493
13 58 Tax Adjustment 194,619
14 SubTotal 25,418 5,474,164 426 59,667 0.2154
15 Street & Hwy Lighting-Unbiled 42,660
16 Total Street & Hwy Lighting 25,418 5,516,824 426 59,667 0.2170
1 ,
1S OTHER SALES TO PUBLIC
19 (445)
20 None
21
22 INTERDEPARTMENTAL SALES 12,842 856,061 69 186,116 0.0667
23 58 Tax Adjustment
24 Total Interdepartental 12,842 856,061 69 186,116 0.0667
25
26 SALES FOR RESALE (447)2,536,103 138,609,64 0.0547
27 61 Sales to Other Utilities (NDA)
2S
29
30 Total Sales for Resale 2,536,103 138,609,64 0.0547
31
32
33
34
35
36
37
38
39
40
41 TOTAL Billed 11,460,25f 714,682,280 347,09 33,01 0.062¿
42 Total Unbiled Rev.(See Instr. 6)571 1,043,391 1.827
43 TOTAL 11,460,82~715,725,671 347,09 33,01 0.062¿
FERC FORM NO.1 (ED. 12-95)Page 304.2
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 041172008
SALES FOR RESALE (Accunt 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 affliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe 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 reliabilty of requirements service must
be the same as, or second only to, the suppliets 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 interrpted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract
IF - for. intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit "Long-term" means five years or Longer. The availabilty and reliabilty of
service, aside from transmission constraints, must match the availability and reliabilty 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 Authonty Statistical FERC Rate Averaße Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly iIin9 lwerape Averaß5cationTanff Number Demand (MW) Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 BC Transmission Corp.SF Tanff 12
2 Barclays Bank PLC SF WSPP-C
3 Bear Energy LP SF WSPP-C
4 Benton County Public Utilty District SF WSPP-C
5 Black Hils Power, Inc.SF WSPP-C
6 BP Energy Company SF WSPP-C
7 Bonneville Power Administration ILF Tanff 8
8 Bonnevile Power Administration LOF .BPAOATI
9 Bonnevile Power Administrtion SF WSPP-C
10 Bonneville Power Administration SF Tanff 12
11 Cargil Power Markets, LLC SF WSPP-C
12 Chelan County PUD NO.1 SF WSPP-C
13 Clatskanie Peoples PUD SF WSPP-C
14 Conoco Phillps SF WSPP-C
Subtotal RO 0 0 0
Subtotal non-RO 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2)o A Resubmission 041172008
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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bils 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 bils 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)ü)(k)
85 5,092 5,092 1
85,546 4,391,791 4,391,791 2
6,400 360,850 360,850 3
1,231 62,140 62,140 4
75 4,169 4,169 5
153,552 7,618,220 7,618,220 6
30,414 1,654,670 1,654,670 7
1,672 87,454 87,454 8
14,072 527,437 527,437 9
37 1,921 1,921 10
98,081 4,816,407 4,816,407 11
1,800 91,400 91,400 12
143 3,510 3,510 13
44 30,183 30,183 14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) ri A Resubmission 041172008
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e.. sales to purchasers other than ultimate consumers) trnsacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electrcity ( 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 affliation 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 reliabilty of requirements service must
be the same as, or second only to, the suppliets 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 interrpted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out ofthe 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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Averaße Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly illng Avera~e Avera~
cation Tanff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 Conoco Philips SF Tanff 10
2 Constellation Energy Commodities Group SF WSPP-C
3 Coral Power, LLC SF WSPP-C
4 Coral Power, LLC SF Tariff 10
5 Douglas County PUD NO.1 SF WSPP-C
6 Enmax Energy Marketing, Inc.SF WSPP-C
7 EPCOR Merchant & Capital US SF WSPP-C
8 Eugene Water & Electric Board SF WSPP-C
9 Fortis Energy Marketing & Trading GP SF WSPP-C
10 Franklin County PUD NO.1 SF WSPP-C
11 Grant County PUD NO.2 SF WSPP-C
12 Grant County PUD NO.2 SF Tanff 10
13 Grays Harbor County PUD No. 1 SF WSPP-C
14 Highland Energy SF WSPP-C
Subtotal RO 0 0 0
Subtotal non-RO C 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.1
Name of Respondent This 780rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/Q4
(2) Fi A Resubmission 041172008
SALES FOR RESALE (Accunt 447) (Continued)
as - for other service. use this category only for those services which cannot be placed in the above-defined categones, such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year. Descnbe the nature
of the service in a footnote.
AD - for Out-of-penod 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 Tanff 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bils 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-penod adjustments, in column 0). Explain in a footnote all components of the amount shown in column ü). Report in column (k)
the total charge shown on bils rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RO/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entnes 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)0)(k)
80,868 80,868 1
100,120 4,587,187 4,587,187 2
55,168 2,811,992 2,811,992 3
1,4OC 1,400 4
656 31,425 31,425 5
125 11,200 11,200 6
2,664 138,130 138,130 7
3,075 156,425 156,425 8
14,400 837,400 837,400 9
567 30,495 30,495 10
15,208 730,130 730,130 11
4,963 4,96:l 12
1,018 50,135 50,13~13
800 43,200 43,200 14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,644
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311.1
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 041171008
SALES FOR RESALE (Accunt 447)
1. Report all sales for resale (Le., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges dunng 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 affliation the respondent has with the purchaser.
3. In column (b), enter a Statistical Classification Code based on the onginal contractual terms and conditions ofthe 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 reliabilty of requirements service must
be the same as, or second only to, the suppliets 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 interrpted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit "Long-term" means five years or Longer. The availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Averaße Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly iIing l\vera~e Avera~
cation Tanff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 Hinson Power Company, LLC SF WSPP-C
2 Idaho Power Company SF WSPP-C
3 Idaho Power Company SF Tanff 12
4 J. Aron & Company SF WSPP-C
5 Klamath Falls. City of SF WSPP-C
6 Lehman Brothers Commodity Services, Inc SF WSPP-C
7 Modesto Irrigation Distnct SF WSPP-C
8 Morgan Stanley SF WSPP-C
9 NorthWestern Energy LLC SF WSPP-C
10 NorthWestem Energy LLC SF Tanff 10
11 NorthWestem Energy LLC U:Tanff9
12 NorthWestem Energy LLC IF Tanff 10
13 NorthWestem Energy LLC 11--;' ........Tanff 10
14 NorthWestem Energy LLC IF Tariff 9
Subtotal RO 0 0 0
Subtotal non-RO 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.2
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo. Da, Yr)End of 2007/04
(2) Fi A Resubmission 04/17/2008
S LES 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 tariff 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bils 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)u)(k)
1,600 127,200 127,200 1
37,212 1,577,397 1,577,397 2
87 4,600 4,600 3
23,375 1,629.941 1,629,941 4
1,271 33,201 33,201 5
42,825 2,019.731 2,019,731 6
7,739 421,300 421,300 7
149,883 8,065,264 8,065,264 8
6,824 380,807 .. 380,807 9
1,600,47€1,600,47€10
8,144 426,126 426,12€11
1,727,49~1,727,495 12
18,200 18,200 13
26,940 1,392,576 1,392,57€14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,644
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311.2
Name of Respondent This 'Wort Is:Date of Report Year/Penod of Report
Avista Corpration (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) Õ A Resubmission 04117/2008
SALES FOR RESALE (Accunt 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 affliation 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 reliabilty of requirements service must
be the same as, or second only to, the suppliets 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 interrpted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit "Long-term" means five years or Longer. The availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Averaße Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly iIing Avera~e Avera~
cation Tanff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 NorthWestem Energy LLC SF Tanf 12
2 Okanogan County PUD SF WSPP-C
3 PNGCPower SF WSPP-C
4 PacifiCorp SF WSPP-C
5 PacifiCorp SF Tariff 12
6 PacifiCorp SF Tariff 10
7 PacifiCorp (ì= .......Tariff 9
8 Peaker LLC i.F:. .....Tanff9./...
9 Pend Oreile Public Utility District IF Tanff 10
10 Pend Oreile Public Utilty District IF Tanff9
11 Pend Oreile Public Utilty Distnct SF Tanff 10
12 Pend Oreile Public Utilty Distnct SF Tanff9
13 Portland General Electric Company SF WSPP-C
14 Portland General Electric Company SF Tanff 12
Subtotal RO 0 0 0
Subtotal non-RO 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.3
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2)o A Resubmission 04117/2008
S)LES FOR RESALE (Account 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categones, 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 ofthe schedule. Report subtotals and total for columns (9) through (k)
5. In Column (c), identify the FERC Rate Schedule or Tanff 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bils 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 bils 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)ü)(k)
137 7,322 7,322 1
5,472 272,172 272,172 2
5,090 243,550 243,550 3
42,155 2,220,587 2,220,587 4
423 22,175 22,175 5
5,500 5,500 6
5,182 271,171 271,171 7
1,748,179 1,748,179 8
420,93€420,93€9
5,628 282,209 282,202 10
78,659 78,652 11
13,640 668,650 668,650 12
136,619 6,505,827 6,505,82f 13
58 3,274 3,274 14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,644
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311.3
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2)o A Resubmission 04117/2008
SALES FOR RESALE (Accunt 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 affliation 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 reliabilty of requirements service must
be the same as, or second only to, the suppliets 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 interrpted 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 servce). 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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Averaße Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly illng Avera~e Avera~
cation Tariff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 Portland General Electnc Company SF Tanff 10
2 Powerex SF WSPP-C
,3 Powerex SF Tanff9
4 Powerex SF ....Tariff 9
5 PPL EnergyPlus, LLC SF Tanff 10
6 PPL EnergyPlus, LLC SF WSPP-C
7 PPL EnergyPlus, LLC Li=...."Tanff9
8 PPM Energy, Inc.SF WSPP-C
9 Public Service of Colorado SF WSPP-C
10 Puget Sound Energy SF WSPP-C
11 Puget Sound Energy SF Tariff 12
12 Puget Sound Energy Lor ..Tarif 9
13 Puget Sound Energy SF Tanff 10
14 Rainbow Energy Marketing SF WSPP-C
Subtotal RO 0 0 0
Subtotal non-RO 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.4
Name of Respondent This wort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 04/17/2008
SALES FOR RESALE (Accunt 447) (Continued)
OS - for other service. use this category only for those services which cannot be placed in the above-defined categones, 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 reportng
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 tariff 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bils 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 bils 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 entnes 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)0)(k)
3,800 3.800 1
.149,613 6,164,523 6,164,523 2
58,200 58,200 3
11,200 11,200 4
528,861 528,861 5
13,363 618,547 618,547 6
18,509 968,468 968,468 7
125,871 6,055,793 6,055,793 8
585 15,040 15,040 9
54,418 2,705,638 2,705,63E 10
42 2,208 2,20E 11
23,692 1,239,639 1,239,63~12
3,950 3,95C 13
49,769 2,667,471 2,667,471 14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311.4
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) ri A Resubmission 04172008
SALES FOR RESALE (Accunt 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) trnsacted on a settlement basis other than
power exchanges dunng the year. Do not report exchanges of electncit ( 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 affliation 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 additon, the reliabilty 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 interrpted 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 delivenes 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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty of designated unit.
IU - for intermediate-term service frm a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera~e Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly illng Avera~e Avera~
cation Tanff Number Demand (MW)Monthly NC Deman Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 Redding, City of SF WSPP-C
2 Sacrmento Municipal Utility District SF WSPP-C
3 Sacrmento Municipal Utilty Distnct LF .WSPP-C
4 Seattle City Light SF WSPP-C
5 Seattle City Light SF Tanff 12
6 Sempra Energy Solutions SF WSPP-C
7 Sempra Energy Trading SF WSPP-C
8 Sierr Pacific Power Company SF WSPP-C
9 Sierra Pacific Power Company SF Tanff 12
10 Snohomish County PUD SF WSPP-C
11 Sovereign Power LFi Tanff9
12 Sovereign Power Lf' ..' ...... ...Tanff 10
13 Suez Energy Marketing NA, Inc SF WSPP-C
14 Tacoma Power SF WSPP-C
Subtotal RO 0 0 0
Subtotal non-RO 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.5
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) ri A Resubmission 041172008
S LES 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 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 billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (50-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bils 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 bils rendered to the purchaser.
9. The data in column (g) through (k) must be subtotaled based on the RO/Non-RO grouping (see instruction 4), and then totaled on
the Last -line of the schedule. The "Subtotal - RO" amount in column (g) must be reported as Requirements Sales For Resale on Page
401, line 23. The "Subtotal - Non-RO" amount in column (g) must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE Total ($)Line
Sold Demand Charges Energy Charges Other Charges (h+i+j)No.
($)($)($)
(g)(h)(i)0)(k)
3,214 133,597 133,597 1
15,320 903,007 903,007 2
642,262 39,393,391 39,393,391 3
8,989 368,168 368,168 4
4 123 123 5
10,000 327,500 327,500 6
81,475 3,488,625 3,488,625 7
17,995 1,015,322 1,015,32.8
14 841 841 9
3,090 108,315 108,315 10
7,985 434,246 434,24€11
101,353 101,353 12
10,100 489,519 489,5H 13
5,003 209,715 209,715 14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,644
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311.5
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2)D A Resubmission 041172008
SALES FOR RESALE (Account 4-7)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) trnsacted 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 affliation 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 reliabilty 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 "frm" means that sèrvice cannot be interrpted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service). This category should not be used for Long-term firm service which meets the
definition of RQ service. For all transactions identified as LF, provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract
IF - for intermediate-term firm service. The same as LF service except that "intermediate-term" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit "Long-term" means five years or Longer. The availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilit and reliabilty 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~e Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly illng l-wera~e Avera~
cation Tanff Number Demand (MW)Monthly NC Deman Monthly CP emanc
(a)(b)(c)(d)(e)(f)
1 Tacoma Power SF Tanff 10
2 TransAlta Energy Marketing SF WSPP-C
3 Turlock Irngation Distnct SF WSPP-C
4 UBS AG (London Branch)SF WSPP-C
5 United Matenals of Great Falls, Inc SF Tanff9
6 United Matenals of Great Falls, Inc SF Tanff 10
7 United Matenals of Great Falls, Inc SF ..Tanff 10
8 1n~9.n'p~I1YYVl1eelin~.......'...LE..
9 Il'trCòmpâl'y Génératioh u=
10 Revenue Adjustment Ap...........
11
12
13
14
Subtotal RO 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.6
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2)D A Resubmission 041172008
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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. RepOrt in column (g) the megawatt hours shown on bils 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 bils 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)ü)(k)
125 125 1
89,633 4,210,346 4,210,346 2
1,600 105,900 105,900 3
96,198 4,257,007 4,257,007 4
7 465 465 5
28,160 28,160 6
5,617 5,617 7
-15,603,848 15,603,848 8
661,661 661,661 9
-305 -21,416 -21,416 10
11
12
13
14
0 0 0 0 0
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
2,536,103 6,392,925 115,937,609 16,279,110 138,609,64
FERC FORM NO.1 (ED. 12-90)Page 311.6
Name of Respondent
Avista Corpration
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 0417/2008
ELE TRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived frm previously reported figures, explain in footnote.Line Accunt Amount forNo ~~. (a) (b)
1 1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
4 (500) Operation Supervision and Engineering
5 (501) Fuel
6 (502) Steam Expenses
7 (503) Steam from Other Sources
8 (Less) (504 Steam Transferred-Cr.
9 505 Electnc Expenses
10 (506) Miscellaneous Steam Power Expenses
11 (507) Rents
12 509) Allowances
13 TOTAL Operation (Enter Total of Lines 4 thru 12)
14 Maintenance
15 (510) Maintenance Supervision and Engineering
16 511) Maintenance of Strctures
17 (512) Maintenance of Boiler Plant
18 (513) Maintenance of Electric Plant
19 (514) Maintenance of Miscellaneous Steam Plant
20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)
21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20)
22 B. Nuclear Power Generation
23 Operation
24 (517) Operation Supervision and Engineering
25 (518) Fuel
26 (519) Coolants and Water
27 (520) Steam Expenses
28 (521 Steam from Other Sources
29 (Less) (522) Steam Transferred-Cr.
30 (523) Electnc Expenses
31 (524) Miscellaneous Nuclear Power Expenses
32 (525 Rents
33 TOTAL Operation (Enter Total of lines 24 thru 32)
34 Maintenance
35 528) Maintenance Supervision and Engineerin
36 (529) Maintenance of Structures
37 (530 Maintenance of Reactor Plant Equipment
38 (531) Maintenance of Electic Plant
39 (532) Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Enter Total of lines 35 thru 39)
41 TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40)
42 C. Hydraulic Power Generation
43 Operation
44 (535) Operation Supervision and Engineenng
45 (536) Water for Power
46 537 H draulic Expenses
47 (538) Electnc Expenses
48 (539) Miscellaneous Hydraulic Power Generation Expenses
49 (540 Rents
50 TOTAL Operation Enter Total of Lines 44 thru 49)
51 C. H draulic Power Generation Continued)
52 Maintenance
53 (541 Mainentance Supervision and En ineenng
54 (542 Maintenance of Strctures
55 (543) Maintenance of Reservoirs, Dams, and Waterwys
56 (544 Maintenance of Electnc Plant
57 545 Maintenance of Miscellaneous Hydraulic Plant
58 TOTAL Maintenance (Enter Total of lines 53 thru 57)
59 TOTAL Power Production Expenses-H draulic Power tot of lines 50 & 58)
AmountJorPrevious Year
(c)
271,720 255,226
26,719,429 25,443,765
1,840,213 1,720,402
16,016
835,130 783,473
2,068,116 1,794,317
29,922 19,628
31,764,530 30,032,827
514,698 433,468
496,664 504,566
5,724,096 5,860,568
1,031,164 649,502
723,773 702,446
8,490,395 8,150,550
40,254,925 38,183,377
1,657,569
735,341
2,744,019
4,515,089
718,330
755,035
11,125,383
1,567,952
757,070
2,671,493
4,507,784
746,756
664,358
10,915,413
309,538
336,239
1,368,818
2,114,811
150,450
4,279,856
15,405,239
317,169
296,564
604,461
2,318,232
451,650
3,988,076
14,903,489
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 Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
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 ear
(a)(b) (c)
60 D. Other Power Generation
61 Operation
62 (546) Operation Supervsion and Engineenng 1,202,574 1,016,705
63 (547) Fuel 99,775,888 85,535,646
64 (548) Generation Expenses 1,331,508 1,997,453
65 (549) Miscellaneous Other Power Generation Expenses 44,348 350,879
66 (550) Rents 21,779 32,436
67 TOTAL Operation (Enter Total of lines 62 thru 66)102,776,097 88,933,119
68 Maintenance
69 (551) Maintenance Supervision and Engineenn9 942,204 62,892
70 (552) Maintenance of Structures 4,998 -847,959
71 (553) Maintenance of Generating and Electnc Plant 1,749,571 1,64,847
72 (554) Maintenance of Miscellaneous Other Power Generation Plant 160,317 171,398
73 TOTAL Maintenance (Enter Total of lines 69 thru 72)2,857,090 1,033,178
74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)105,633,187 89,966,297
75 E. Other Power Supply Expenses
76 (555) Purchased Power 191,126,248 200,083,219
77 (556) System Control and Load Dispatching 480,570 638,755
78 (557) Other Expenses 26,956,543 87,233,654
79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)218,563,361 287,955,628
80 TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74 & 79)379,856,712 431,008,791
81 2. TRANSMISSION EXPENSES
82 Operation
83 (560) Operation Supervision and Enoineenng 2,406,849 1,698,115
84 (561) Load Dispatching -26,009 -6,011
85 (561.1) Load Dispatch-Reliabilty 16,212 16,212
86 (561.2) Load Dispatch-Monitor and Operate Transmission System 1,165,928 1,165,928
87 (561.3) Load Dispatch-Transmission Service and Scheduling 770,853 770,853
88 (561.4) Scheduling, System Control and Dispatch Services
89 (561.5) Reliability, Planning and Standards Development
90 (561.6) Transmission Service Studies
91 (561.7) Generation Interconnection Studies
92 (561.8) Reliabilty, Plannino and Standards Develooment Services
93 (562) Station Expenses 166,599 274,938
94 (563) Overhead Lines Expenses 160,177 169,000
95 (564) Underground Lines Expenses
96 (565) Transmission of Electncity by Others 13,853,279 11,881,367
97 (566) Miscellaneous Transmission Expenses 878,319 718,741
98 (567) Rents 77,306 107,794
99 TOTAL Operation (Enter Total of lines 83 thru 98)19,469,513 16,796,937
100 Maintenance
101 (568) Maintenance Supervision and Engineenng 480,094 418,687
102 (569) Maintenance of Structures 324,247 193,198
103 (569.1) Maintenance of Computer Hardware
104 (569.2) Maintenance of Computer Softre
105 (569.3) Maintenance of Communication Equipment
106 (569.4) Maintenance of Miscellaneous Regional Transmission Plant
107 (570) Maintenance of Station Equipment 990,440 1,115,863
108 (571) Maintenance of Overhead Lines 940,925 962,501
109 (572) Maintenance of Underground Lines 11,075 5,807
110 (573) Maintenance of Miscellaneous Transmission Plant 99,918 54,287
111 TOTAL Maintenance (Total of lines 101 thru 110)2,846,699 2,750,343
112 TOTAL Transmission Expenses (Total of lines 99 and 111)22,316,212 19,547,280
FERC FORM NO.1 (ED. 12-93)Page 321
Name of Respondent This~rtIS:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
ELECTRIC OPERATION AND MAINTENANCE E PENSES (Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line Accunt ~No.urren ear Previous ear
(a)(b) (c)
113 3. REGIONAL MARKET EXPENSES
114 Operation
115 (575.1 Operation Supervision
116 575.2 Day-Ahead and Real-Time Market Facilitation
117 (575.3 Transmission Rights Market Faciltation
118 (575.4) Capacity Market Faciltation
119 (575.5) Ancilary Services Market Facilitation
120 (575.6) Market Monitoring and Compliance
121 (575.7) Market Faciltation, Monitonng and Compliance Services
122 (575.8) Rents
123 Total Operation (Lines 115 thru 122)
124 Maintenance
125 (576.1) Maintenance of Structures and Improvements
126 (576.2) Maintenance of Computer Hardware
127 (576.3) Maintenance of Computer Softre
128 (576.4) Maintenance of Communication Equipment
129 (576.5) Maintenance of Miscellaneous Market Operation Plant
130 Total Maintenance (Lines 125 thru 129)
131 TOTAL Regional Transmission and Market Op Expns (Total 123 and 130)
132 4. DISTRIBUTION EXPENSES
133 Operation
134 (580) Operation Supervision and Engineering 1,086,493 914,176
135 581) Load Dispatching
136 (582) Station Expenses 456,006 399,676
137 (583) Overhead Line Expenses 872,105 748,605
138 (584) Underground Line Expenses 1,400,039 1,383,827
139 (585) Street Lighting and Signal System Expenses 209,843 173,361
140 (586) Meter Expenses 908,418 882,963
141 (587) Customer Installations Expenses 886,924 916,336
142 588) Miscellaneous Expenses 4,614,263 4,385,283
143 (589) Rents 152,361 138,027
144 TOTAL Operation (Enter Total of lines 134 thru 143)10,586,452 9,942,254
145 Maintenance
146 (590) Maintenance Supervision and Enqineering 1,334,694 1,487,804
147 (591) Maintenance of Structures 269,664 263,589
148 (592) Maintenance of Station Equipment 872,990 920,003
149 (593) Maintenance of Overhead Lines 6,718,499 7,469,677
150 (594) Maintenance of Underground Lines 1,064,426 1,055,849
151 (595) Maintenance of Line Transformers 550,762 497,848
152 596) Maintenance of Street Lighting and Signal Systems 559,751 389,891
153 (597) Maintenance of Meters 176,847 164,174
154 (598) Maintenance of Miscellaneous Distnbution Plant 352,619 377,969
155 TOTAL Maintenance (Total of lines 146 thru 154)11,900,252 12,626,804
156 TOTAL Distnbution Expenses (Total of lines 144 and 155)22,486,704 22,569,058
157 5. CUSTOMER ACCOUNTS EXPENSES
158 Operation
159 (901) Supervsion 533,668 511,548
160 902) Meter Reading Expenses 2,138,197 2,415,032
161 (903) Customer Records and Collection Expenses 7,992,442 8,718,628
162 (904) Uncollectible Accunts 1,635,521 1,537,265
163 (905) Miscellaneous Customer Accunts Expenses 190,078 182,081
164 TOTAL Customer Accunts Expenses (Total of lines 159 thru 163)12,489,906 13,364,554
FERC FORM NO.1 (ED. 12-93)Page 322
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
ELECTRIC OPERATION AND MAINTENANCE E PENSES Continued)
If the amount for previous year is not derived from previously reported figures, explain in footnote.Line Account Amount forNo ~~. W 00
165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166 Operation
167 (907) Supervision
168 908 Customer Assistance Expenses
169 (909) Informational and Instructional Expenses
170 (910) Miscellaneous Customer Service and Informational Expenses
171 TOTAL Customer Service and Information Expenses (Total 167 thru 170)
172 7. SALES EXPENSES
173 Operation
174 (911) Supervision
175 (912 Demonstrating and Selling Expenses
176 (913) Advertising Expenses
177 (916) Miscellaneous Sales Expenses
178 TOTAL Sales Expenses (Enter Total of lines 174 thru 177)
179 8. ADMINISTRATIVE AND GENERAL EXPENSES
180 Operation
181 (920) Administrative and General Salaries
182 (921) Offce Supplies and Expenses
183 (Less (922 Administrative Expenses Transferred-Credit
184 (923) Outside Services Employed
185 (924 Propert Insurance
186 (925) Injunes and Damages
187 926) Employee Pensions and Benefis
188 (927) Franchise Requirements
189 (928) Regulatory Commission Expenses
190 (929) (Less) Duplicate Charges-Cr.
191 (930.1) General Advertising Expenses
192 (930.2 Miscellaneous General Expenses
193 (931) Rents
194 TOTAL Operation (Enter Total of lines 181 thru 193)
195 Maintenance
196 (935) Maintenance of General Plant
197 TOTAL Administrative & General Expenses (Total of lines 194 and 196)
198 TOTAL Elec Op and Maint Expns (Total 80,112,131,156,164,171,178,197)
Am,ountforPrevious Year
(c)
501,591 521,372
258,828 265,537
189,311 143,953
949,730 930,862
19,387,201 17,412,679
3,633,500 4,217,501
34,969 28,056
11,687,401 9,988,121
1,128,497 1,191,391
3,289,641 3,769,353
991,605 1,106,169
6,327 6,230
4,315,148 1,887,178
9,097 8,678
3,092,795 2,950,213
698,836 1,068,064
48,205,079 43,577,521
7,127,608 5,940,101
55,332,687 49,517,622
504,795,84 548,502,873
FERC FORM NO.1 (ED. 12-93)Page 323
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 041172008
PU~CHAdTED POWER J.Accu~t 5 5)(nclu ing power ex 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 settements for imbalanced exchanges.
2. Enter the name of the seller or other part 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 affliation the respondent has with the seller.
3. In column (b), enter a Statistical Classification Code based on the original contractual terms and conditions ofthe 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 reliabilty 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 interrpted for
economic reasons and is intended to remain reliable even under adverse conditons (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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average Average
cation Tanff Number Demand (MW)Monthly NCP Deman Monthly CP Demanc
(a)(b)(c)(d)(e)(f)
1 BP Energy Comp IF WSPP
2 BP Energy Comp SF WSPP
3 Barclays Bank PLC SF WSPP
4 Bear Energy SF WSPP
5 Benton County PUD NO.1 SF WSPP
6 Black Creek Hydro LU FERC#1
7 Black Hils Power SF WSPP
8 Bonnevile Power Administrtion LF ,. WNP#3 Agr.
9 Bonnevile Power Administration SF WSPP
10 Bonnevile Power Administration EX PNCA
11 Bonnevile Power Administrtion SF Tanff#8
12 Bonneville Power Administrtion OS BPAOATT
13 Bonnevile Power Administration SF BPAOATT
14 Cargill Power Markets, LLC SF WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) D A Resubmission 04117/2008
v .v, ccouRa~g~~~ (Continued)'l1ñëludíng power exc ange )
AD - for out-of-penod 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 appropnate
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 billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
dunng the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bils 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 ofthe amount shown in column (i). Report in column (m)
the total charge shown on bils 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 entnes 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 ~l ~t~\'l
of Settlement ($)
(g)(h)(i)(m)
219,00C 7,555,50C 7,555,500 1
72,60C 4,322,22C 4,322,22C 2
28,40C 1,462,51€1,462,516 3
78,20C 4,64,65C 4,644,650 4
2,3m 119,22~119,225 5
2,959 144,06~144,069 6
400 24,60C 24,600 7
339,510 11,869,88€11,869,886 8
75,38~3,713,76.3,713,762 9
44,160 43,425 182,31f __38,41Q 220,788 10
38,295 1,893,31A 1,893,314 11
...1,026,306 1,026,306 12
20,62€1,192,59~232,78R 1,425,381 13
30,00 1,591,280 1,591,280 14
4,761,534 974,470 974,494 605 189,859,425 1,266,216 191 ,126,24€
FERC FORM NO.1 (ED. 12-90)Page 327
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corpration (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) i: A Resubmission 04172008
PU~C~AcHED POWERJiAccu~t 5 5)n u ing power ex 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 part 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 affliation the respondent has wi the seller.
3. In column (b), enter a Statistical Classification Code based on the original contrctual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is servce 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.
IF - for long-term firm service. "long-term" means five years or longer and "firm" means that service cannot be interrpted 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 IF 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 IF, provide in a footnote the termination date ofthe 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 IF 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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 electncity. 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 Affliations)Classifi-Schedule or Monthly Billng Average AveragecationTanff Number Demand (MW)Monthly NCP Deman Monthly CP Demanc
(a)(b)(c)(d)(e)(f)
1 Chelan County PUD NO.1 LU Rocky Reach
2 Chelan County PUD NO.1 SF WSPP
3 City of Klamath Falls SF WSPP
4 City of Spokane LU PURPA
5 Clatskanie Peoples PUD SF WSPP
6 Conoco SF WSPP
7 Columbia Power Storage Exch OS CSPE
8 Constellation Energy Commodities Group SF WSPP
9 Coral Power SF WSPP
10 Douglas County PUD NO.1 LU Wells
11 Douglas County PUD NO.1 LU Wells Settlement
12 Douglas County PUD No. 1 SF WSPP
13 Douglas County PUD NO.1 EX 305
14 EPCOR Merchant & Capital US SF WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.1
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/Q4
(2)D A Resubmission 04/17/2008
.CC~\~8~l) (I,ominueo)(Including power ex 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 Tanf, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bils 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 bils 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 ofthe 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/SETILEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.Received Delivered
~l ti~~fl
of Settement ($)
(g)(h)(i)(m)
180,51 2,180,821 2,180,821 1
7,60 400,93€400,936 2
4,68 240,65C 240,650 3
49,27f 1,913,15C 1,913,150 4
47.26,75~26,752 5
7~4,27E 4,275 6
"1,299 -1,299 7
30,49¿1,675,11€1,675,11€8
42,231:2,171,92f 2,171,92S 9
126,97f 1,274,89€1,274,896 10
34,62S 616,561 616,56f 11
59,742 3,533,49.3,533,493 12
124,560 124,504 1,493,50C / .......5,117 1,498,617 13,
17,304 1,080,13C 1,080,130 14
4,761,534 974,470 974,494 605 189,859,425 1,266,216 191,126,24€
FERC FORM NO.1 (ED. 12-90)Page 327.1
Name of Respondent This wort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/Q4
(2) ri A Resubmission 04117/2008
PU~C61AÆiED POWER hAccu~t 5 5)n u ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involvng 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 part 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 affliation 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 reliabilty 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 interrpted 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 servce). 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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average
cation Tanff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Eugene Water & Electnc Board SF WSPP
2 Fortis Energy Mkt SF WSPP
3 Ford Hydro Limited Partnership LU PURPA
4 Franklin County PUD NO.1 SF WSPP
5 Grant County PUD NO.2 LU Wanapum
6 Grant County PUD NO.2 LU Pnest Rapids
7 Grant County PUD NO.2 LU PR Displacement
8 Grant County PUD NO.2 SF WSPP
9 Grant County PUD NO.2 IF GrantPUD
10 Grays Harbor County PUD NO.1 SF WSPP
11 Highland Energy IU WSPP
12 Hydro Tecnology Systems LU PURPA
13 Idaho Power Company SF WSPP
14 Inland Power & Light Company RQ,208
Total
FERC FORM NO.1 (ED. 12-90)Page 326.2
Name of Respondent This (80rt Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/Q4
(2)D A Resubmission 041172008
~ .~, '(1naudlng pòwe~g~ã~8gS) ((,ontlnUeCl)
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 billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent Report in columns (h) and (i) the megawattours
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 bils 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 ofthe 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 ~l ~~~~fl
of Settlement ($)
(g)(h)(i)(m)
27,62f 1,329,201:1,329,205 1
39,OOC 1,717,82C 1,717,820 2
3,02 175,25C 175,250 3
95f 48,341 48,341 4
356,59E 4,429,564 4,429,564 5
133,83E 3,924,15f!3,924,15f!6
194,14E 5,609,661:5,609,665 7
43,48.2,101,07 (2,101,071 8
280 275,854 276,134 9
1,17E 62,87f!62,878 10
1,52E 82,50C 82,500 11
8,09C 368,941 368,941 12
16,03C 790,141:790,145 13
14€7,661:7,665 14
4,761,534 974,470 974,494 605 189,859,425 1,266,21€191,126,24t
FERC FORM NO.1 (ED. 12-90)Page 327.2
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/Q4
(2) 0 A Resubmission 04/1712008
PU~C6iAJlED POWER tfccu~t 5 5)
n u ing power exc anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., trnsactions 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 part in an exchange trnsaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affliation 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 reliabilty of requirement service must
be the same as, or second only to, the suppliets 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 interrpted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contrct
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 availabilty and reliability of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average Average
cation Tanff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 J Aron SF WSPP
2 Jim White LU PURPA
3 John Day Hydro LU PURPA
4 Kalich, Clint LU PURPA
5 Lehman Bothers SF WSPP
6 Los Angeles Dept Water and Power SF WSPP
7 Mirant Energy Trading SF WSPP
8 Morgan Stanley Capital Group IF WSPP
9 Morgan Stanley Capital Group SF WSPP
10 NorthWestern Energy LLC SF WSPP
11 Okanogan County PUD No. 1 SF WSPP
12 PPL Montana, LLC SF WSPP
13 PPM Energy LU PPM Energy
14 PPM Energy SF WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.3
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) ñ A Resubmission 04/17/2008
ccuRt~g~~l (Continued)._. .. 'ì1ñciudlng power exc ange )
AD - for out-of-penod 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 appropnate
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 billng 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 bils 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 ofthe amount shown in column (i). Report in column (m)
the total charge shown on bils 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 certin 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 entnes as required and provide explanations following all required data.
MegaWatt Hours POWER EXCHANGES COST/SETILEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.
Received Delivered ~l m \fl
of Settement ($)
(g)(h)(i)(m)
30,40(2,021,60C 2,021,600 1
1,20:99,711 99,711 2
1,66!65,27~65,2n 3
4i 4i 4
77,12(3,944,601 3,94,601 5
35(29,57~29,575 6
3,20(209,10C 209,100 7
657,OO(20,191,80C 20,191,800 8
52,66.2,617,89~2,617,895 9
30,76~1,576,22~1,576,22~10
53,02.:2,944,48"2,944,485 11
350,89C 17,702,830 17,702,833 12
80,04~3,102,661 3,102,661 13
32,68~2,098,12~2,098,12~14
4,761,534 974,470 974,494 605 189,859,425 1,266,21€191,126,24E
FERC FORM NO.1 (ED. 12-90)Page 327.3
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) ri A Resubmission 041172008
PU~CHAdTED POWERJ.Accu~t 5 5)nclu ing power ex anges
1. Report all power purchases made during the year. Also report exchanges of electrcity (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 part in an exchange transaction in column (a). Do not abbreviate or trncate the name or use
acronyms. Explain in a footnote any ownership interest or affliation 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 servce 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 reliabilty 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 interrpted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit "Long-term" means five years or longer. The availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 Authonty Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average
cation Tanff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 PacifiCorp SF WSPP
2 Pacific NW Gen Corp SF WSPP
3 Pend Oreile County PUD No. 1 SF Pend O'
4 Pend Oreile County PUD No. 1 SF Pend 0'
5 Pend Oreile County PUD No. 1 EX PNCA
6 Phillps Ranch LU PURPA
7 Portland General Electric Company EX 304
8 Portand General Electric Company EX 178
9 Portland General Electric Company EX WSPP
10 Portland General Electic Company SF WSPP
11 Potlatch Corporation LU PURPA
12 Powerex Corp SF WSPP
13 Public Service of Colorado SF WSPP
14 Puget Sound Energy SF WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.4
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2)o A Resubmission 041172008
ccgR\~8g~) (I.ontinued)(Including power ex 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 appropnate
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 billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
dunng the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bils 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 ofthe 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/SETILEMENT OF POWER Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total U+k+l)No.
Received Delivered
~l \~~\'l
of Settement ($)
(g)(h)(i)(m)
43,051 200 2,311,911 2,312,111 1
12,93l 655,61E 655,615 2
1,76 203,21C 203,21C 3
110,87~5,327,11 5,327,113 4
25,805 26,161 -5,092 -5,092 5.......
4l 1,79C 1,790 6
10,352 10,362 7
453,118 453,515 -30,014 -30,014 8
206,875 206,875 1,533,OOC 1,533,000 9
45,04;¿2,392,28C 2,392,280 10
462,755 19,861,44E 19,861,445 11
76,33€3,847,02 3,847,027 12
44C 25,80C 25,800 13
24,864 1,366,53f 1,366,538 14
4,761,534 974,470 974,494 605 189,859,425 1,266,216 191,126,24€
FERC FORM NO.1 (ED. 12-90)Page 327.4
Name of Respondent This wort Is:Date of Report YearlPeriod of Report
Avista Corpration (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) i: A Resubmission 04172008
PU~C6JAdTED POWERJ.Accu~t 5 5)
n u ing power ex 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 part 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 affliation 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 servce 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 reliabilty 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 "frm" means that service cannot be interrpted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty 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 Authonty Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly Billng Average AveragecationTanff Number Demand (MW)Monthly NCP Deman Monthly CP Demanc
(a)(b)(c)(d)(e)(f)
1 Rainbow Energy Marketing Corp SF WSPP
2 Sacramento Municipal Utility Distnct SF WSPP
3 Seatte City Light SF WSPP
4 Seattle City Light EX WSPP
5 Sempra Energy Trading SF WSPP
6 Sheep Creek Hydro LU PURPA
7 Sierr Pacific Power Company SF WSPP
8 Snohomish County PUD No. 1 SF WSPP
9 Sovereign Power IF Sovereign
10 Stimson Lumber IU PURPA
11 Tacoma Power SF WSPP
12 The Energy Authority SF WSPP
13 TransAlta Energy Marketing SF WSPP
14 Tucson Electric SF WSPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.5
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fî A Resubmission 04/17/2008
.CCOUR\~ggS) ((,ontlnued"rinauding 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 biling demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bils 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 bils 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)
78,28 4,220,99€4,220,996 1
25(12,65C 12,650 2
36,94-2,063,31~2,063,31~3
109,600 109,600 1,680,6Oi 1,680,600 4
45,46C 2,577,35f 2,577,35€5
6,091 379,9~379,962 6
73f 42,34(42,340 7
4,77f 248,62C 248,620 8
4,6m 120,6Ü 120,613 9
37,31~1,990,14!1,990,145 10
19,93f 125 1,011,501 1,011,62€11
5,50 310,03.310,032 12
41 ,20~1,960,44.1,960,442 13
3 1,48f 1,485 14
4,761,53~974,470 974,494 60f 189,859,425 1,266,21€191,126,24€
FERC FORM NO.1 (ED. 12-90)Page 327.5
Name of Respondent This~rtIS:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/Q4
(2)o A Resubmission 041171008
PU~CH~ED POWER J.Accou~t 5 5)
(ncl ing power ex anges
1. Report all power purchases made during the year. Also report exchanges of electricity (Le., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other part 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 affliation 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 reliabilty of requirement service must
be the same as, or second only to, the suppliets service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "frm" means that service cannot be interrpted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract
IF - for intermediate-term firm service.The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service.Use this category for all firm services, where the duration of each penod 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 availabilty and reliabilty of
service, aside from transmission constraints, must match the availabilty and reliabilty 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 categones, 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 Authonty Statistical FERC Rate Average Actual Demand (MW)
No.(Footnote Affliations)Classifi-Schedule or Monthly Biling Average Average
cation Tanff Number Demand (MW)Monthly NCP Deman Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Turlock irngation Dist SF WSPP
2 UBSAG SF WSPP
3 WAPA SF WSPP
4 IntraCompany Generation Services OS OATT
5 Other - Inadvertent Interchange EX
6
7
8
9
10
11
12
13
14
Total
FERC FORM NO.1 (ED. 12.90)Page 326.6
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) Õ A Resubmission 04117/2008
"'(nèíuding pÖÌNe~~ã~8~~) (t; ntinuea)
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 billng demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (t). For all other types of service, enter NA in columns (d), (e) and (t). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the suppliets system reaches its monthly peak. Demand reported in columns (e) and (t)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bils 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 ofthe amount shown in column (I). Report in column (m)
the total charge shown on bils 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 ofthe 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 ~l ii~~~l
of Settement ($)
(g)(h)(i)(m)
1H 8,58C 8,580 1
43,80(2,188,07C 2,188,070 2
.10e 10e 3
661,661 661,661 4
52 5
6
7
8
9
10
11
12
13
14
4,761,534 974,470 974,494 605 189.859,425 1,266,216 191,126,246
FERC FORM NO.1 (ED. 12-90)Page 327.6
Name of Respondent This oo0rt Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmlssion 0411712008
_~. , '. i~~ccum 4:0.1)(Including trnsactions referred to as 'weelin ')
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilties, cooperatives, other public authoriies,
qualifying facilties, non-traditional utilty suppliers and ultimate customers for the quarter.
2. Use a separate line of data for each distinct type of trnsmission 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 affliation 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 Authonty)(Company of Public Authonty)Classifi-
(Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation
(a)(b)(c)(d)
1 Avista Energy NorthWestern Montana Chelan Public Utilty Distnct NF
2 Avista Energy Chelan Public Utility Distnct Idaho Power Company NF
3 Bonnevile Power Administration Bonneville Power Administration Bonnevile Power Administration FNO
4 Bonnevile Power Administrtion Bonnevile Power Administration Idaho Power Company NF
5 Bonnevile Power Administration Bonnevile Power Administration NortWestem Montana NF
6 Bonnevile Power Administration Bonnevile Power Administration Idaho Power Company SFP
7 Consolidated Irngation District Bonnevile Power Administration Consolidated Irngation Distnct LFP
8 Grant County PUD Grant County PUD Grant County PUD LFP
9 PPL Montana NorthWestem Montana Chelan Public Utilty Distnct NF
10 PPL Montana NortWestem Montana Grant County Public Utility Dist NF
11 PPL Montana NortWestem Montana Idaho Power Company NF
12 PPL Montana NortWestem Montana Bonneville Power Administration NF
13 Idaho Power Company Portand General Electnc Idaho Power Company NF
14 Idaho Power Company Puget Sound Energy Idaho Power Company NF
15 Idaho Power Company Grant County Public Utilty Dist Idaho Power Company NF
16 Idaho Power Company Idaho Power Company Chelan Public Utilty District NF
17 Idaho Power Company Idaho Power Company Bonnevile Power Administration NF
18 Idaho Power Company Chelan Public Utility Distnct NorthWestem Montana NF
19 Idaho Power Company Bonnevile Power Administration Idaho Power Company NF
20 Idaho Power Company Chelan Public Utilty Distnct Idaho Power Company NF
21 Idaho Power Company Bonnevile Power Administrtion Idaho Power Company SFP
22 Idaho Power Company Grant County Public Utilty Dlst Idaho Power Company SFP
23 Idaho Power Company Grant County Public Utility Dist NortWestem Montana SFP
24 Idaho Power Company PacifiCorp Idaho Power Company SFP
25 Idaho Power Company PacifiCorp NortWestern Montana SFP
26 Idaho Power Company Chelan Public Utility Distnct Idaho Power Company SFP
27 NorthWestern Montana NortWestern Montana Idaho Power Company SFP
28 NorthWestem Energy NortWestem Montana Bonnevile Power Administration NF
29 NorthWestem Energy NortWestem Montana Puget Sound Energy NF
30 NorthWestem Energy NorthWestem Montana Chelan Public Utility Distnct NF
31 NorthWestem Energy NortWestem Montana Portand General Electnc NF
32 NorthWestem Energy NorthWestem Montana Idaho Power Company SFP
33 PacifiCorp PacifiCorp Idaho Power Company NF
34
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 Onginal (Mo, Da, Yr)End of 2007/04
(2) i: A Resubmission 04117/2008
T ':: "' ,.,".(J ccun, '"/u/\,-ontinued)
(Including transactions reffered to as 'wteeling')
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 billng 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 Biling TRANSFER OF ENERGY Line
Schedule of (Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)0)
FERC Trf NO.8 1,098 1,09E 1
FERC Trf NO.8 915 91f 2
FERC Trf NO.8 1,825,106 1,825.10t 3
FERC Trf NO.8 24,468 24,46E 4
FERC Trf NO.8 5 f 5
FERC Trf NO.8 39,483 39,48,6
FERC Trf NO.8 Bell Substation Consolidated 4 6,529 6,52~7
FERC No. 104 Larson Substation Round Lk Coulee City 25 92,613 92,61,8
FERC Trf NO.8 450 45C 9
FERC Trf NO.8 75 7f 10
FERC Trf NO.8 1,255 1,25'11
FERC Trf NO.8 4,449 4,44~12
FERC Trf NO.8 1,140 1,14C 13
FERC Trf NO.8 3,473 3,47 14
FERC Trf NO.8 1,287 1,28 15
FERC Trf NO.8 75 7f 16
FERC Trf NO.8 12,142 12,14 17
FERC Trf NO.8 200 201 18
FERC Trf NO.8 191,744 191,741 19
FERC Trf NO.8 1,904 1,90'20
FERC Trf NO.8 318,978 318,971 21
FERC Trf NO.8 860 86C 22
FERC Trf NO.8 400 40C 23
FERC Trf NO.8 400 40C 24
FERC Trf NO.8 400 40C 25
FERC Trf NO.8 793 79"26
FERC Trf NO.8 1,230 1,23C 27
FERC Trf NO.8 736 73t 28
FERC Trf NO.8 115 11f 29
FERC Trf NO.8 124 12"30
FERC Trf NO.8 55 5f 31
FERC Trf NO.8 32
FERC Trf NO.8 64 6"33
34
21S 3,553,693 3,553,69~
FERC FORM NO.1 (ED. 12-90)Page 329
Name of Respondent This
'(rt
Is: Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) ¡= A Resubmission 041171008
. FQR "" i i"'~~ ccun ntinueCl)
(Includino trnsactons reffered to as eeling')
9. In column (k) through (n), report the revenue amounts as shown on bils 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 bils or vouchers rendered, including
out of period adjustments. Explain in a footnote all components ofthe amount shown in column (m). Report in column (n) the total
charge shown on bils 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 entnes 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)
4,431 4,431 1
3,761 3,761 2
5,006,501 5,006,501 3
99,774 99,774 4
30 30 5
108,04C 108,040 6
35,44 35,448 7
27,39A 27,394 8
1,855 1,855 9
304 304 10
5,160 5,160 11
18,209 18,209 12
4,559 4,559 13
13,084 13,084 14
4,991 4,991 15
298 298 16
45,443 45,443 17
800 800 18
760,001 760,001 19
7,521 7,521 20
807,195 807,195 21
3,230 3,230 22
2,562 2,562 23
2,562 2,562 24
2,562 2,562 25
5,079 5,079 26
9,690 9,690 27
3,115 3,115 28
523 523 29
672 672 30
222 222 31
29,400 29,400 32
4,756 4,756 33
34
8,827,654 1,588,539 54,534 10,470,727
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 2007/04
(2) Fi A Resubmission 041172008
I,OF FI y., ,(~ccunt 4bö.1T
(Including trnsactions referred to as 'wheeling')
1. Report all transmission of electricity, Le., wheeling, provided for other electric utilties, cooperatives, other public authorities,
qualifying facilties, non-traditional utilty 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 affliation 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 Authonty)Classifi-
(Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation
(a)(b)(c)(d)
1 PacifiCorp Idaho Power Company PacifiCorp SFP
2 PacifiCorp PacifiCorp Bonnevile Power Administration NF
3 PacifiCorp NorthWestem Montana Bonnevile Power Administration NF
4 PacifiCorp Idaho Power Company Bonnevile Power Administration NF
5 Powerex NortWestern Montana Bonnevile Power Administrtion NF
6 Powerex Idaho Power Company Bonnevile Power Administrtion NF
7 Powerex NorthWestem Montana Idaho Power Company NF
8 Powerex Bonnevile Power Administration Bonneville Power Administration NF
9 Powerex Bonneville Power Administration Idaho Power Company NF
10 Powerex NortWestern Montana Idaho Power Company SFP
11 Powerex Bonnevile Power Administration Idaho Power Company SFP
12 Powerex NorthWestem Montana Bonnevile Power Administration SFP
13 Puget Sound Energy Puget Sound Energy Idaho Power Company NF
14 Puget Sound Energy NorthWestem Montana Puget Sound Energy NF
15 Puget Sound Energy NorthWestem Montana Bonnevile Power Administration NF
16 Seattle City Light Bonnevile Power Administration Idaho Power Company NF
17 Portand General Electnc NorthWestern Montana Portland General Electnc NF
18 Portland General Electric NorthWestern Montana Bonnevile Power Administration SFP
19 Portland General Electnc NorthWestem Montana Portland General Electnc SFP
20 Morgan Stanley Capital Group Puget Sound Energy Idaho Power Company NF
21 Morgan Stanley Capital Group Bonnevile Power Administration Idaho Power Company NF
22 Morgan Stanley Capital Group Idaho Power Company Bonneville Power Administration NF
23 Sierra Pacific Power Company Bonnevile Power Administrtion Idaho Power Company NF
24 Sierr Pacific Power Company Grant County Public Utilty Dist Idaho Power Company NF
25 Sierra Pacific Power Company Chelan Public Utiity Distnct Idaho Power Company NF
26 Sierra Pacific Power Company Portand General Electnc Idaho Power Company NF
27 Sierra Pacific Power Company Chelan Public Utiity Distnct NorthWestem Montana NF
28 Sierra Pacific Power Company Idaho Power Company Chelan Public Utility Distnct NF
29 Sierra Pacific Power Company NortWestem Montana Idaho Power Company NF
30 Sierra Pacific Power Company Puget Sound Energy Idaho Power Company NF
31 Sierra Pacific Power Company Bonnevile Power Administration Idaho Power Company SFP
32 Sierra Pacific Power Company Grant County Public Utilty Dist Idaho Power Company SFP
33 Sierra Pacific Power Company NorthWestern Montana Idaho Power Company SFP
34
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.1
Name of Respondent ThiswrtlS:Date of Report Year/Period of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 04117/2008
i ~r ~L~li I K!~I I Y i-YK l!! M~K.;: Y' ccun -n'ntlnuea)
(Including trnsactons reffered to as 'weeling')
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 appropnate identification for where energy was delivered as specified in the
contract
7. Report in column (h) the number of megawatts of biling 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 Biling TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand Megawan Mours Megawatt Hours No.Tanff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)Q)
FERC Trf NO.8 7,025 7,02E 1
FERC Trf NO.8 2,368 2,36~2
FERC Trf NO.8 200 20C 3
FERC Trf NO.8 4
FERC Trf NO.8 6,397 6,39 5
FERC Trf NO.8 3,337 3,33 6
FERC Trf NO.8 361 361 7
FERC Trf NO.8 10 1C 8
FERC Trf No. 8 21,672 21,67.9
FERC Trf No. 8 9,147 9,14 10
FERC Trf NO.8 18,053 18,05.:11
FERC Trf NO.8 4,835 4,83E 12
FERC Trf NO.8 132 13.13
FERC Trf NO.8 1,400 1,40C 14
FERC Trf NO.8 983 98.:15
FERC Trf NO.8 30 3C 16
FERC Trf NO.8 14,862 14,86.17
FERC Trf NO.8 6,760 6,76C 18
FERC Trf No. 8 19
FERC Trf NO.8 100 10C 20
FERC Trf NO.8 5,874 5,87A 21
FERC Trf NO.8 336 33f 22
FERC Trf No. e 41,385 41,38E 23
FERC Trf NO.8 240 24C 24
FERC Trf NO.8 6,316 6,31f 25
FERC Trf NO.8 390 39C 26
FERC Trf NO.8 500 50C 27
FERC Trf NO.8 50 5C 28
FERC Trf NO.8 4,058 4,05~29
FERC Trf NO.8 100 10C 30
FERC Trf No. 8 77,250 77,25C 31
FERC Trf NO.8 160 16C 32
FERC Trf NO.8 582 58~33
34
218 3,553,693 3,553,69.:
FERC FORM NO.1 (ED. 12-90)Page 329.1
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2)D A Resubmission 041172008
,O.f 1=1 i-VK "! i i ill ccunt 456) (Continued)
(Including transactions reffered to as -'Weeling')
9. In column (k) through (n), report th~ revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand
charges related to the billng 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 bils 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 bils 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)
62,01€62,016 1
19,504 19,504 2
800 800 3
400 400 4
29,004 29,004 5
13,155 13,155 6
1,373 1,373 7
48 48 8
104,903 104,903 9
27,143 27,143 10
258,569 258,569 11
29,393 29,393 12
553 553 13
6,124 6,124 14
4,048 4,048 15
160 160 16
63,120 63,120 17
34,19€34,198 18
39,406 39,406 19
400 400 20
22,864 22,864 21
1,344 1,344 22
157,984 157,984 23
960 960 24
23,503 23,503 25
1,560 1,560 26
2,088 2,088 27
200 200 28
16,702 16,702 29
325 325 30
241,970 241,970 31
448 44 32
4,747 4,747 33
34
8,827,654 1,588,539 54,534 10,470,727
FERC FORM NO.1 (ED. 12-90)Page 330.1
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2)D A Resubmission 04117/2008
,ui- t:Lt(, I M:I~II T '. ccunt 4òt:.l)(Including transactons referred to as 'weelin~i'
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilties, non-traditional utilty suppliers and ultimate customers for the quarter.
2. Use a separate line of data for each distinct type of transmission servce 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 affliation 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 Authonty)(Company of Public Authonty)Classifi-
(Footnote Affliation)(Footnote Affliation)(Footnote Affliation)cation
(a)(b)(c)(d)
1 Sierra Pacific Power Company PacifiCorp Idaho Power Company SFP
2 Sierr Pacific Power Company Puget Sound Energy Idaho Power Company SFP
3 Cargil Power Markets Idaho Power Company Bonnevile Power Administration NF
4 Cargil Power Markets NortWestem Montana Idaho Power Company NF
5 Cargil Power Markets Bonnevile Power Administration Idaho Power Company NF
6 Cargil Power Markets Chelan Public Utility District Idaho Power Company NF
7 Cargil Power Markets Bonneville Power Administrtion Idaho Power Company SFP
8 Rainbow Energy Marketing Corp Bonneville Power Administrtion Idaho Power Company NF
9 Sempra Energy Trading Corp.Bonnevile Power Administrtion Idaho Power Company NF
10 Sempra Energy Trading Corp.NortWestem Montana Idaho Power Company NF
11 Sempra Energy Trading Corp.NortWestem Montana PacifiCorp NF
12 Sempra Energy Trading Corp.Bonnevile Power Administration Idaho Power Company SFP
13 Sempra Energy Trading Corp.NorthWestern Montana Idaho Power Company SFP
14 Sempra Energy Trading Corp.NorthWestem Montana Bonnevile Power Administrtion SFP
15 Coral Power NorthWestem Montana Chelan Public Utilty District NF
16 Coral Power Idaho Power Company Bonneville Power Administrtion NF
17 Coral Power Idaho Power Company Chelan Public Utility District NF
18 PPL Energy Plus Grant County Public Utility Dist NorthWestem Montana NF
19 PPL Energy Plus NorthWestern Montana Bonnevile Power Administrtion NF
20 Vaagen Bros Lumber Vaagen Bros Lumber Idaho Power Company LFP
21 Pacificorp Pacificorp Pacificorp LFP
22 Seatte City Light Seattle City Light Bonnevile Power Administration LFP
23 Tacoma Power Tacoma Power Bonnevile Power Administration LFP
24 Spokane Indian Tribes Bonnevile Power Administration Spokane Indian Tnbes LFP
25 USBR Bonneville Power Administration East Greenacres LFP
26 City of Spokane City of Spokane Puget Sound Energy LFP
27 NorthWestem Energy Avista Corporation NorthWestem Energy LFP
28 NorthWestem Energy Avista Corporation NortWestern Energy LFP
29
30
31
32
33
34
TOTAL
FERC FORM NO.1 (ED. 12-90)Page 328.2
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2)D A Resubmission 04117/2008
i y FQR u i i ,.."',.. ,v ccunt 456)(contlnueo)
(Including trnsactions reffered to as 'weelina')
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 biling demand that is specified in the firm transmission service contract Deniand
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 Billng TRANSFER OF ENERGY LineSchedule of (Subsatation or Other (Substation or Other Demand liegawatt~ours . Megawatt HOurs No.Tariff Number Designation)Designation)(MW)Received Delivered
(e)(f)(g)(h)(i)G)
FERC Trf NO.8 640 64C 1
FERC Trf NO.8 400 40C 2
FERC Trf NO.8 678 67f 3
FERC Trf NO.8 191 191 4
FERC Trf NO.8 9,220 9,22C 5
FERC Trf NO.8 400 40C 6
FERC Trf NO.8 4,000 4,00C 7
FERC Trf NO.8 32 3~8
FERC Trf NO.8 2,403 2,4O~9
FERC Trf NO.8 .402 40~10
FERC Trf NO.8 349 34E 11
FERC Trf NO.8 16,286 16,28€12
FERC Trf NO.8 536 53€13
FERC Trf NO.8 110 11C 14
FERC Trf NO.8 9,953 9,95~15
FERC Trf NO.8 36 3€16
FERC Trf NO.8 337 33 17
FERC Trf NO.8 100 10(18
FERC Trf No. 8 2,672 2,67:19
FERCNo.228 Colvile Substation Lolo-Oxbow 230 kv ~20,370 20,37(20
FERC No. 182 Lolo-Oxbow 230 kv Dry Gulch 20 64,108 64,101 21
FERC Trf NO.8 Main Canal/Summer Fs Bell Substation 61 240,345 240,34!22
FERC Trf NO.8 Main CanallSummer Fs Bell Substation 61 240,345 240,34!23
FERC Trf NO.8 Sunset Westside 2 3,129 3,12!24
FERC No. 80.2 Bell Substation East Greenacres 3 3,555 3,55!25
No 155 Sunset-Westside 115k Westside 2~141,747 141,74 26
FERC Trf No. e Cabinet Gorge Hot Spnngs 10 15,993 15,99 27
FERC Trf NO.8 Chelan PUD Hot Spnngs 5 7,877 7,87 28
29
30
31
32
33
34
218 3,553,693 3,553,69
FERC FORM NO.1 (ED. 12-90)Page 329.2
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) Õ A Resubmission 04/17/2008
1 ! O,! t:Lt:(. i ~I,I,II T rQK ~ i, '~';:w ccu'1t 4ót)) ((.ominuea)
(Including transactions reffered to as eeling')
9. In column (k) through (n), report the revenue amounts as shown on bils or vouchers. In column (k), provide revenues from demand
charges related to the billng 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 bils 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 bils 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)
1,793 1,793 1
1,121 1,121 2
3,200 3,200 3
851 851 4
42,733 42,733 5
1,600 1,600 6
16,150 16,150 7
128 128 8
12,422 12,422 9
1,540 1,540 10
1,396 1,396 11
77,592 77,592 12
2,440 2,44 13
501 501 14
40,762 40,762 15
145 145 16
1,354 1,354 17
411 411 18
10,996 10,996 19
67,488 20,370 22,446 110,304 20
252,340 252,340 21
640,500 640,500 22
64,500 640,500 23
14,582 14,582 24
16,58S 16,588 25
127,50e 32,088 159,594 26
154,770 154,770 27
76,230 76,230 28
29
30
31
32
33
34
8,827,654 1,588,539 54,534 10,470,727
FERC FORM NO.1 (ED. 12-90)Page 330.2
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 0417/2008
TRANS" ISSION OF ELECTRICITY BY OTHE S (Accunt 565)
(Including transactions referred to as "wheeling")
1. Report all transmission, i.e. wheeling or electricity provided by other electric utilties, cooperatives, municipalities, other public
authorities, qualifying facilties, 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 affliation with the
transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided
transmission service for the quarter reported.
3. In column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other
Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission
Service, and as - Other Transmission Service. See General Instructions for definitions of statistical classifications.
4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
5. Report in column (e), (f) and (g) expenses as shown on bils 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 bils 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 bils 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't EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER
No.Name of Company or Public Statistical Magawan-Magawau-y.emano .Energy ,YlIer Total Cost oftiourstioursChar?eS Char?eS Char?eS TransoossionAuthonty (Footnote Affliations)Classification Received Delivered ($($($(a)(b)(c)(d)(e)(f)(g)
1 Bonnevile Power Admin LFP 1,172,808 1,172,808
2 Bonnevile Power Admin LFP 7,821,982 7,821,982
3 Bonnevile Power Admin LFP 789,714 789,714
4 Bonnevile Power Admin FNS 958,779 ",i?el,S4i 1,340,426
5 Bonnevile Power Admin ,.,.Q$.,'
, '.'
24,360 ..285,32 -261,072,
6 Bonnevile Power Admin SFP ,97,64S 97,645
7 Bonnevile Power Admin NF 11,228 11,228 48,722 48,722
8 GrantPUD LFP 512,400 10,9-n 523,372
9 Kootenai Electic Coop LFP 32,112 32,112
10 Nortm Lights LFP 89,011 89,011
11 NortWestem Energy NF 27,595 27,595 133,461 133,461
12 Nortwestem Energy SFP 262,00 262,00
13 Portland General Elec LFP 642,588 642,588
14 Porland General Elec SFP
15 Porland General Elec NF 50 50 83 "..",',194 -111
16 Puget Sond Energy NF 2,959 2,959 17,754 17,754
TOTAL 491,05A 491,054 12,305,754 1,342,886 204,63 13,853,278
FERC FORM NO. 1/3-0 (REV. 02-04)Page 332
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
TRANSri ISSION OF ELECTRICITY BY OTHE S (Accunt 565)
(Including transactions referred to as "weeling")
1. Report all transmission, i.e. wheeling or electricity prövided by other electric utilties, cooperatives, municipalities, other public
authorities, qualifying facilties, 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 affliation 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 conditons 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 bils 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 bils 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 bils 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 settement,
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'EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER
No.Name of Company or Public Statistical Magawatt-Magawan-!,,emano t;nergy _9ther Total Cost of
tioUfs tiours Charres Charres Charres Trans~ssionAuthonty (Footnote Affliations)Classification Received Delivered ($($($
(a)(b)(c)(d)(e)(f)(g)
1 Seatte Cit Light NF 30,Q8 30,Q8 94,347 94,347
2 Snohomish PUD NF 410,248 410,248 1,021,749 1,021,749
3 Tacoma Power NF 8,956 8,956 26,770 26,770
4 TOTAL 491,054 491,054 12,305,754 1,342,886 204,638 13,853,278
5
6
7
8
9
10
11
12
13
14
15
16
TOTAL 491,05~491,054 12,305,754 1,342,886 204,638 13,853,278
FERC FORM NO. 1/3-Q (REV. 02-04)Page 332.1
Name of Respondent This ~ort Is:Date of ReRort YearlPeriod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
MISCELLANEOUS GENERAL EXPENSES (Accunt 930.2) (ELECTRIC)
Line DescriltiOn Amount
No.(a (b)
1 Industr Association Dues 533,135
2 Nuclear Power Research Expenses
3 Other Expenmental and General Research Expenses
4 Pub & Dist Info to Stkhldrs...expn servcing outstanding Secunties 78,237
5 Oth Expn :--5,000 show purpose, recipient, amount. Group if" $5,000 1.....'."....
6 Community Relations 416,421
7 Education and Informational 74,954
8 Other Miscellaneous General Expenses 241,024
9 Directors Fees and Expenses ;h,'..;,',.A";A ","0
10 Consulting Fees 13.776
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 3,092,795
FERC FORM NO.1 (ED. 12-94)Page 335
This Page Intentionally Left Blank
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo. Da, Yr)End of 2007/Q4
(2) n A Resubmission 04117/2008
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accunt 403,404,4 5)
(Excet amortzation 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 ofthe 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 dunng 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 Amortzation Charges
Depreciation Amortization of
Line D~reciation Expense for Asset Limited Term Amortization of
No.Functional Classification xpense Retirement Costs Electnc Plant Other Electnc Total
(Account 403)(Account 403.1)(Accunt 404)Plant (Acc 405)
(a)(b)(c)(d)(e)(f)
1 Intangible Plant 2,412,903 2,412,903
2 Steam Production Plant 11,519,867 11,519,867
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional 6,515,195 6,515,195
5 Hydraulic Production Plant-Pumped Storage
6 Other Production Plant 10,586,287 2,450,031 13,036,318
7 Transmission Plant 9,835,012 9,835,012
8 Distnbution Plant 18,445,167 18,445,167
9 Regional Transmission and Market Operation
10 General Plant 3,450,887 3,450,887
11 Common Plant-Electric 4,164,695 823,839 4,988,534
12 TOTAL 64,517,110 3,236,742 2,450.031 70,203,883
B. Basis for Amortzation Charges
FERC FORM NO.1 (REV. 12-03)Page 336
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreciaoie CStlmatea Net Appiiea Mortlìy Average
No.Accunt No.Plant Base Avg. Service Salvage D¡Er. rates Curve Remaining
(al (In Th?~~andS)7~l (pergrnt)( er;rnt)TYKe 7~r
12 STEAM PLANT
13 Colstnp NO.3
14 311 50,415 35.62 -6.30 2.93 11.52
15 312 74,830 35.96 -6.80 3.12 12.51
16 314 19,016 34.03 -6.40 3.10 17.73
17 315 9,357 35.37 -6.40 2.76 15.20
18 316 8,779 34.15 -5.50 2.73 12.47
19 Subtotal 162,397
20
21 Colstnp NO.4
22 311 49,561 33.73 -6.30 2.95 12.82
23 312 46,749 34.03 -6.90 3.11 14.34
24 314 15,379 31.79 -6.40 3.11 16.74
25 315 6,67€34.54 -7.00 2.80 17.63
26 316 4,153 32.63 -5.50 2.81 14.54
27 Subtotal 122,521
28
29 Kettle Falls
30 310 148 35.00 3.01
31 311 24,562 33.01 -3.80 3.09 11.79
32 312 40,261 33.50 -4.10 3.26 14.53
33 314 13,187 .33.81 -3.70 3.25 13.23
34 315 10,265 34.31 -4.20 2.96 12.66
35 316 2,321 33.08 -3.10 2.99 14.88
36 Subtotal 90,744
37
38 HYDRO PLANT
39 Cabinet Gorge
40 330 7,60J:100.00 SO 92.13
41 331 10,01J:75.00 1.10 0.07 S2 39.49
42 332 23,573 100.00 -5.80 0.05 R3 75.40
43 333 34,680 60.00 0.50 0.10 S3 53.68
44 334 5,38C 45.00 56.60 0.37 R3 15.89
45 335 2,416 45.00 -1.20 0.39 R3 0.64
46 336 1,099 75.00 0.09 R3 23.40
47 Subtotal 84,766 9% Sinking Fund
48
49 Noxon Rapids
50 330 29,974 100.00 SO 94.97
FERC FORM NO.1 (REV. 12-03)Page 337
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 04172008
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line ueprecaoie i:siimaieo l'Iei l\ppiieO Moiiiiiy l\verage
No.Accunt No.Plant Base Avg. Servce Salvage DlPr. rates Curve Remaining
(a)(In Th?~fandS)Y¿l (Pergrnt)( er;rnt)Tr8e 7~f
12 331 12,421 75.00 5.70 0.07 S2 58.34
13 332 31,776 100.00 64.10 0.04 R3 79.08
14 333 36,908 60.00 -1.30 0.10 S3 56.44
15 334 12,996 45.00 -16.20 0.37 R3 44.92
16 335 2,691 45.00 -5.50 0.39 R2 14.55
17 336 225 65.00 0.09 R3 46.05
18 Subtotal 126,991 9% Sinking Fund
19
20 Post Falls
21 330 2,732 100.00 SO 80.80
22 331 837 65.00 -8.90 0.07 S2 24.15
23 332 6,045 90.00 0.70 0.04 R3 86.20
24 333 2,232 60.00 0.10 S3 0.08
25 334 877 40.00 -11.60 0.37 R3 0.45
26 335 219 55.00 5.50 0.39 R2 47.88
27 Subtotal 12,942 9% Sinking Fund
28
29 Long Lake
30 330 41S 100.00 SO 65.03
31 331 1,671 75.00 -110.50 0.07 S2 5.75
32 332 16,63S 95.00 6.20 0.04 R3 24.17
33 333 8,824 60.00 -28.80 0.10 S3 14.68
34 334 2,822 45.00 122.10 0.37 R3 5.41
35 335 392 45.00 27.80 0.39 R2 19.58
36 Subtotal 30,771 9% Sinking Fund
37
38 Little Falls
39 330 4,211 100.00 SO 76.96
40 331 920 75.00 13.20 0.07 S2
41 332 5,025 95.00 -0.50 0.04 R3 50.79
42 333 3,969 60.00 -4.20 0.10 53
43 334 1,853 40.00 18.00 0.37 R3 11.73
44 335 141 55.00 -1.0 0.39 R2 17.11
45 Subtotal 16,125 9% Sinking Fund
46
47 Upper Falls
48 330 64 100.00 SO 56.59
49 331 492 75.00 -1.70 0.07 52
50 332 7,125 95.00 14.70 0.04 R3 75.70
FERC FORM NO.1 (REV. 12-03)Page 337.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreciaoie t:stimatea Net Appiiea lIlltY lwerage
No.Account No.Plant Base Avg. Servce Salvage Depr. rates Curve Remaining
(a)(In Th?~landS)7~r (pergrnt)(per;rnt)TYle 7gr
12 333 1,113 60.00 -201.60 0.10 S3 11.63
13 334 776 45.00 -1.00 0.37 R3 26.26
14 335 107 35.00 0.39 R2 29.18
15 Subtotal 9,677 9% Sinking Fund
16
17 Nine Mile
18 330 11 100.00 SO 47.72
19 331 3,943 75.00 -12.00 0.07 52 56.58
20 332 11,841 95.00 -12.90 0.04 R3 70.96
21 333 9,465 60.00 -18.00 0.10 S3 58.16
22 334 2,637 45.00 24.60 0.37 R3 32.67
23 335 286 55.00 -0.70 0.39 R2 40.16
24 336 625 65.00 0.09 R3 62.78
25 Subtotal 28,80~9% Sinking Fund
26
27 Monroe Street
28 331 8,399 65.00 -31.20 0.07 R3 -201.60
29 332 8,045 75.00 -34.90 0.40 S2 75.70
30 333 11,018 60.00 -32.70 0.10 S3 61.60
31 334 1,652 45.00 -31.30 0.37 R3 46.47
32 335 34 45.00 -35.70 0.39 R2 45.48
33 336 50 65.00 -13.20 0.09 R3 65.78
34 Subtotal 29,198 9% Sinking Fund
35
36 OTHER PRODUCTION
37 Northeast Turbine
38 341 257 29.33 2.36
39 342 32 29.98 2.08 9.89
40 343 9,089 29.78 2.21 8.00
41 344 2,600 29.93 2.18 0.12
42 345 392 16.60 7.34 6.63
43 346 28~29.35 2.61 7.19
44 Subtotal 12,65~
45
46 Rathdrum Turbine
47 341 3,187 25.00 3.95 23.72
48 342 1,700 30.00 3.37 28.71
49 343 3,658 50.00 3.61 40.83
50 344 48,604 45.00 3.37 42.94
FERC FORM NO.1 (REV. 12-03)Page 337.2
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 04117/2008
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line uepreciaoie CsiimaieO l'\el APpliea MOrtliy l\verage
No.Account No.Plant Base Avg. Service Salvage Depr. rates Curve Remaining
(a)(In Th?~fands)~~l (per3lnt)(per~nt)Tme 7~f
12 345 1,869 40.00 3.56 37.53
13 Subtotal 59,018
14
15 Kettle Falls CT
16 342 8 4.17 19.40
17 343 9,071 4.18 19.34
18 344 4 2.18 21.46
19 345 5 4.20 19.23
20 Subtotal 9,16
21
22 Boulder Park
23 341 725 5.00 15.37
24 342 11 5.00 15.33
25 343 57 5.00 17.68
26 344 30,093 4.14 19.38
27 345 278 5.00 15.88
28 346 7 5.00 16.98
29 Subtotal 31,276
30
31 Coyote Spnngs 2
32 341 11,317 4.17 21.01
33 342 19,128 4.17 20.97
34 344 115,545 4.14 22.09
35 345 12,490 4.20 20.79
36 346 1,008 4.17 21.01
37 Subtotal 159,488
38
39 TRANSMISSION PLANT
40 350 10,669 1.32
41 352 14,506 50.00 -5.00 2.09 R4 37.70
42 353 163,771 50.00 -25.00 2.63 R4 33.58
43 354 17,075 75.00 -5.00 1.40 R4 48.36
44 355 114,00 45.00 -33.00 3.03 R3 28.31
45 356 87,390 55.00 1.80 R2 39.95
46 357 561 60.00 -2.00 1.66 R4 30.10
47 358 1,31l:60.00 1.52 R4 30.97
48 359 1,821 75.00 1.34 R5 52.66
49 Subtotal 411,121:
50
FERC FORM NO.1 (REV. 12-03)Page 337.3
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/Q4
(2) n A Resubmission 041172008
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line DepreclaD i:snmatea Net . APPiiea Mortality i-werage
No.Account No.Plant Base Avg. Servce Salvage D~r. rates Curve Remaining
(a)(In Th?~tandS)7~l (pergrnt)( er;rnt)TYKe 7~r
12 DISTRIBUTION PLANT
13 361 10,55 50.00 -10.00 2.13 R3 30.73
14 362 80,273 40.00 2.47 R1.5 26.98
15 364 180,491 45.00 5.00 1.87 R1 31.29
16 365 118,579 50.00 20.00 1.30 R2 35.29
17 366 63,872 60.00 -10.00 1.88 R4 48.75
18 367 102,554 40.00 -17.00 2.27 L1 34.39
19 368 145,262 40.00 -10.00 2.65 R2 24.36
20 369 102,488 48.00 -10.00 2.13 R3 30.24
21 370 23,535 35.00 -10.00 3.28 R3 27.71
22 373 13,297 25.00 -10.00 2.21 R2 5.99
23 373.4 12,135 20.00 -10.00 6.05 R2 11.63
24 Subtotal 853,038
25
26 GENERAL PLANT
27 390.1 2,097 50.00 -5.00 2.01 LO.5 19.32
28 391.1 325 6.00 20.27 S1 3.90
29 393 211 40.00 2.00 2.41 R3 30.77
30 394 3,141 20.00 10.00 4.49 L3 10.75
31 395 3,054 28.00 3.37 L 1 8.59
32 397 30,285 12.00 9.82 L2 3.72
33 398 3 25.00 3.72 R2 14.36
34 Subtotal 39,116
35
36 MISCPOWER
37 392 1,428 4.93
38 396 2,428 7.43
39 Subtotal 3,856
40
41 TOTAL COMPANY 2,293,681
42
43
44
45
46
47
48
49
50
FERC FORM NO.1 (REV. 12-03)Page 337.4
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corpration (1) An Onginal (Mo, Da. Yr)End of 2007/04
(2) n A Resubmission 04/17/2008
R GULATORY COMMISSION EXPEN ES
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 part.
2. Report in columns (b) and (c), only the current yeats expenses that are not deferred and the current yeats amortzation of amounts
deferred in previous yeara.
Line Description Assessed by Expenses Total .lJeterrea
No.(Fumish name of regulatory commission or body the Regulatory of Expense for in Accunt
Commission Current Year .18;2.3 a¡docket or case number and a descnption of the case)Utiity (b) + (c)Beginning 0 Year
(a)(b)(c)(d)(e)
1 Federal Energy Regulatory Commission
2 Charges include annual fee and license fees
3 for the Spokane River Project, the Cabinet
4 Gorge Project and the Noxon Rapids Project.1,899,333 52,351 1,951,68A
5
6
7
8
9 Washington Utilities and Transporttion
10 Commission: includes annual fee and various
11 other electnc dockets 734,126 377,243 1,111,369
12
13 Includes annual fee and vanous other natural
14 gas dockets 420,821 113,821 534,642
15
16 Idaho Public Utilities Commission
17 Includes annual fee and vanous other elecnc
18 dockets 479,736 100,842 580,578
19
20 Includes annual fee and vanous other natural
21 gas dockets 215,534 44,431 259,965
22
23 Public Utility Commission of Oregon
24 Includes annual fees and various other natural
25 gas dockets 510,858 246,039 756,897
26
27 Not directly assigned electric 671,517 671,517
28 Not directly assigned natural gas 244,080 244,080
29
30
31
32
33
34
35
36
37
38
39
40
41
42 ..
43
44
45
46 TOTAL 4,260,408 1,850,324 6,110,732
FERC FORM NO.1 (ED. 12-96)Page 350
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 041172008
REGULATORY COMMISSION EXPENSES (Continued)
3.Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
4.List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
5.Minor items (less than $25,000) may be grouped.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRENTLY CHARGED TO Deferred to Contr Amount Deferred in Line
uepartment -Amourtr Account 182.3 Account Account 182.3 No.No.End of Year
(f)(g)lh)(I)0)lk)(I)
1
2
3
Electnc 928 1,951,684 4
5
6
7
8
9
10
Electnc 928 1,111,369 11
12
13
Gas 928 534,642 14
15
16
17
Electnc 928 580,578 18
19
20
Gas 928 259,965 21
22
23
24
Gas 928 756,897 25
26
Electric 928 671,517 27
Gas 928 244,080 28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
6,110,732 46
FERC FORM NO.1 (ED. 12-96)Page 351
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04117/2008
DISTRIBUTION OF SALARIES AND AGES
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to
Utilty 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
TotalLine
No.
Classification
1 Electnc
2 Operation
3 Production
4 Transmission
5 Regional Market
6 Distnbution
7 Customer Accounts
8 Customer Service and Informational
9 Sales
10 Administrative and General
11 TOTAL Operation (Enter Total of lines 3 thru 10)
12 Maintenance
13 Production
14 Transmission
15 Regional Market
16 Distnbution
17 Administrtive and General
18 TOTAL Maintenance (Total of lines 13 thru 17)
19 Total Operation and Maintenance
20 Production (Enter Total of lines 3 and 13)
21 Transmission (Enter Total of lines 4 and 14)
22 Regional Market (Enter Total of Lines 5 and 15)
23 Distribution (Enter Total of lines 6 and 16)
24 Customer Accounts (Transcnbe from line 7)
25 Customer Service and Informational (Transcribe from line 8)
26 Sales (Transcnbe from line 9)
27 Administrative and General (Enter Total of lines 10 and 17)
28 TOTAL Oper. and Maint. (Total of lines 20 thru 27)
29 Gas
30 Operation
31 Production-Manufactured Gas
32 Production-Nat. Gas (Including Expl. and Dev.)
33 Other Gas Supply
34 Storage, LNG Terminaling and Processing
35 Transmission
36 Distribution
37 Customer Accounts
38 Customer Service and Informational
39 Sales
40 Administrative and General
41 TOTAL Operation (Enter Total of lines 31 thru 40)
42 Maintenance
43 Production-Manufactured Gas
44 Production-Natural Gas (Including Exploration and Development)
45 Other Gas Supply
46 Storage, LNG TerminaUng and Processing
47 Transmission
3,747,749
5,320,575
313,074
408,790
11,690,065
32,164,054
7,749,477
5,320,575
313,074
408,790
11,690,065
39,458,210
3,890,896
2,268,760
121,993
236,178
4,409,392
11,564,722
FERC FORM NO.1 (ED. 12-88)Page 354
Name of Respondent
Avista Corporation
This ~ort Is:
(1) ~An Onginal
(2) A Resubmission
IBUTION OF SALARIES AND WAG S
Date of Report
(Mo, Da, Yr)
04117/2008
(Continued)
Year/Penod of Report
End of 2007/04
DIST
(a)
Direct PayrollDistnbution
(b)
TotalLine
No.
Classification
48 Distribution
49 Administrative and General
50 TOTAL Maint. (Enter Total of lines 43 thru 49)
51 Total Operation and Maintenance
52 Production-Manufactured Gas (Enter Total of lines 31 and 43)
53 Production-Natural Gas (Including Expl. and Dev.) (Total lines 32,
54 Other Gas Supply (Enter Total of lines 33 and 45)
55 Storage, LNG Terminaling and Processing (Total of lines 31 thru
56 Transmission (Lines 35 and 47)
57 Distnbution (Lines 36 and 48)
58 Customer Accunts (Line 37)
59 Customer Service and Informational (Line 38)
60 Sales (Line 39)
61 Administrative and General (lines 40 and 49)
62 TOTAL Operation and Maint. (Total of lines 52 thru 61)
63 Other Utilty Departments
64 Operation and Maintenance
65 TOTAL All Utiity Dept. (Total of lines 28, 62, and 64)
66 Utilty Plant
67 Construction (By Utilty Departments)
68 Electric Plant
69 Gas Plant
70 Other (provide details in footnote):
71 TOTAL Construction (Total of lines 68 thru 70)
72 Plant Removal (By Utilty Departents)
73 Electnc Plant
74 Gas Plant
75 Other (provide details in footnote):
76 TOTAL Plant Removal (Total oflines 73 thru 75)
77 Other Accounts (Specify, provide details in footnote):
78 Stores Expense (163)
79
80 Regulatory Asset (182)
81 Preliminary Survey and Investigation (183)
82 Small Tool Expense (184)
83 Misc Deferred Debits (186)
84
85
86 Non-operating Expenses (417)
87
88 activities (426)
89 Employee Incentive Plan (232380)
90 DSM Tarrif Rider and Payroll Equilzation Liability (242600,
91 Incentive I Stock Compensation (283000)
92
93
94
95 TOTAL Other Accounts
96 TOTAL SALARIES AND WAGES
624,361
13,142
468,112
6,248,179
2,268,760
121,993
236,178
4,409,392
14,390,117
23,484,306
6,067,681
5,452,535
1,408,780
28,936,841
7,476,461
29,551,987 6,861,315 36,413,302- - - - - ~ -- - - ~-- - - -- - - - - - - ----
851,164 195,754 1,046,918
128,585 29,572 158,157
979,749 225,326 1,205,075
1,553,398 -1,553,398
474,224 474,224
16,803 16,803
2,088,003 -2,088,003
28,124,330 28,124,330
565,364 565,364
232,399 232,399
5,943,452 -5,943,452
14,610,923 -13,462,599 1,148,324
18,822 18,822
53,627,718
138,007,781
-23,047,452
-3,487,470
30,580,266
134,520,311
FERC FORM NO.1 (ED. 12-88)Page 355
Name of Respondent
Avista Corporation
This Report Is:
(1 ) IX An Original
(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
04/17/2008
Year/Period of Report
End of 2007/04
COMMON UTILITY PLANT AND EXPENSES
1. Descnbe the propert carned in the utiltys accounts as common utility plant and show the book cost of such plant at end of year classified by
accounts as provided by Plant Instrction 13, Common Utiity Plant, of the Uniform System of Accunts. Also show the allocation of such plant costs to
the respective departents using the common utilty plant and explain the basis of allocation used, giving the allocation factors.
2. Fumish the accumulated provisions for depreciation and amortzation at end of year, showing the amounts and classifications of such accumulated
provisions, and amounts allocated to utility departents using the Common utilty 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 utilty plant classified by accunts 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
authonzation.
1 & 2. Common Plant in service and accumulated provision for depreciation
Acct. No. Description
303 Intangible
389 Land and Land Rights
390 Structures and Improvements
391 Office Furniture and Equipment
392 Transportation Equipment
393 Stores Equipment
394 Tools, Shop & Garage Equipment
395 Laboratory Equipment
396 Power Operated Equipment
397 Communications Equipment
398 Miscellaneous Equipment
399 Asset Retirement Cost
18,699,417
3,063,259
37,713,609
25,860,844
1,915,153
960,021
1,432,208
883,966
1,503,158
14,163,939
640,572
351,680
Total Common Plant
Const. Work in Progress
107,187,825
6,034,594
Total Utility Plant
Acc. Prov. for Dep. & Amort.
113,222,418
30,296,744
Net Utili ty Plant 82,925,674
3. Common Exenses allocated to Electric and Gas departments:
Acct. No.Description
Allocation to
Total
Allocated to
Electric Dept Gas Dept Basis of Allocation
901 Cust acctlcollect supervision 1,004,306
902 Meter reading expenses 3,176,370
903 Cust rec & collectn exenses 11,351,820
903.90-99 AIR misc fees 1,756,863
904 Uncollectible accounts 3,077,874
905 Misc cust acct expenses 357,706
907 Cust svce & Info exp supervision 0
908 Cust assistance exenses 798,084
909 Info & instruct advert expenses 8 , 127
533,668 470,638 #of cust & yr end
1,972,812 1,203,558 #of cust & yr end
6,189,504 5,162,315 #of cust & yr end
1,437,254 319,609 net direct plant
1,635,521 1,442,353 #of cust & yr end
190,079 167,628 #of cust & yr end
o 0 # of cust & yr end
495,675 302,409 #of cust & yr end4,561 3,566 #of cust & yr end
FERC FORM NO.1 (ED. 12-87)Page 356
Name of Respondent
Avista Corporation
Year/Period of ReportDate of Report
(Mo, Da, Yr)
04/17/2008
This Report Is:
(1) IX An Original
(2) D A Resubmission 2007/04End of
COMMON UTILITY PLANT AND EXPENSES
1. Describe the propert carried in the utiitys accounts as common utiity plant and show the book cost of such plant at end of year classified by
accunts as provided by Plant Instruction 13. Common Utilty Plant. of the Uniform System of Accounts. Also show the allocation of such plant costs to
the respective departents using the common utilty plant and explain the basis of allocation used, giving the allocation factors.
2. Furnish the accmulated provisions for depreciation and amortzation at end of year, showing the amounts and classifications of such accumulated
provisions, and amounts allocated to utilty departents using the Common utilty 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 utilty plant classified by accunts as
provided by the Uniform System of Accunts. 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 utilty plant classification and reference to order of the Commission or other
authonzation.
910
911
912
913
916
920
921
922
923
924
925
926
927
928
929
930.1
930.2
931
935
403
404
Misc cust serv & info expenses
Sales expense -supervision
Demo and selling expenses
Advertising expenses
Misc sales expenses
Admin & gen salaries
Office supplies & expenses
Admin expenses tranf-credit
Outside services employed
Property insurance
Injuries and damges
Employee pensions&benefi ts
Franchise requirement
Regulatory commission expenses
Duplicate charges-credit
General advertising expenses
Misc general expenses
Rents
Maint of general plant
Depreciation
Amort of LTD term plant
188,578
o
807,597
416,732
304,805
24,754,441
4,755,584
o
15,663,513
1,236,433
5,278,992
34,601,785
o
915,597
o
11,355
3,714,766
968,796
7,315,026
5,576,430
3,289,934
117,124 71,454 iof cust ~ yr endo 0 iof cust ~ yr end
501,590 306,007 iof cust ~ yr end
258,828 157,904 iof cust ~ yr end
189,312 115,494 iof cust ~ yr end
18,207,376 6,547,066 four factor
3,489,430 1,266,154 four factoro 0 four factor
11,487,934 4,175,579 four factor
906,825 329,608 four factor
3,985,542 1,293,450 four factor
25,460,092 9,141,694 four factoro 0 four factor
671,517 244,080 four factoro 0 four factor9,097 2,258 four factor
2,768,846 945,920 four factor
698,836 269,960 four factor
5,436,594 1,878,432 four factor
4,164,695 1,411,735 four factor
2,412,904 877,030 four factor
Note 1: The 4 factor allocator is made up of 25% each -customer counts, direct labor, direct O&M & Net
direct plant
4. Letters of approval received from staffs of State Regulatory Commissions in 1993
FERC FORM NO.1 (ED. 12-87)Page 356.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corpration (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 04/171008
PURCHASES AND SALES OF ANCILLAR SERVICES
Report the amounts for each type of ancilary service shown in column (a) for the year as specified in Order No. 888 and defined in the
respondents Open Access Transmission Tanff.
In columns for usage, report usage-related billng determinant and the unit of measure.
(1) On line 1 columns (b), (c), (d), (e), (f) and (g) report the amount of ancilary 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 ancilary services purchased or sold during
the year. Include in a footnote and specify the amount for each type of other ancilary service provided.
Amount Purchased for the Year Amount Sold for the Year
Usage - Related Biling Determinant Usage - Related Billng 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)(f)(g)
1 Scheduling, System Control and Dispatch 601 MW 122,098
2 Reactive Supply and Voltge 601 MW 35,365
3 Regulation and Frequency Response 342,205 MWh 117,77 70,781 MW 632,779
4 Energy Imbalance 720 MW 2,003,871
5 Operating Reserve. Spinning 59,250 MWh 695,911
6 Operating Reserve. Supplement 58,645 MWh 980,605 145,376 MWh 1,722,829
7 Otr 1,348,028 MW 12,051,374 1,348,028 MW 12,051,374
8 Total (Lines 1 thru 7)1,750,08 13,307,21~1,624,155 17,106,764
FERC FORM NO.1 (New 2-04)Page 398
Name of Respondent
Avista Corporation
Year/Period of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) A Resubmission 04/17/2008
M NTHL Y TRANSMISSION SYSTEM PEAK LOAD
(1) Report the monthly peak load on the respondent's transmission system. Ifthe respondent has tw 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 trnsmission system's peak load.
(3) Report on Columns (c) and (d) the specified information for each monthly trnsmission - system peak load reported on Column (b).
(4) Report on Columns (e) through ü) by month the system' monthly maximum megawatt load by statistical classifications. See General Instruction for
the definition of each statistical classification.
NAME OF SYSTEM:
Line
No.Month
Monthly Peak
MW -Total
Day of Hour of Firm Network
Monthly Monthly Service for Self
Peak Peak
Firm Network Long-Term Firm Oter Long-
Service for Point-to-point Term Firm
Oters Reservations Service
(f)(g)(h)
Short-Term Firm Oter
Point-to-point Servic
Reservatin
(i)ü)
56
75 76
1 30
76 162
240 181
365 122
280 175
885 478
453 114
264 53
120 310
837 477
101 124
105
130 49
336 173
2,134 1,29
(a)
1 January
2 February
3 March
Total for Quarter 1
(b)(e)
1,621
1,454
1,4
4,475
1,263
1,20
1,286
3,755
1,576
1,464
1,240
4,280
1,315
1,465
1,529
4,309Total for Quarter 4
Total Year to
Datelear 16,819 509
FERC FORM NO. 113-0 (NEW. 07-04)Page 400
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) EiA Resubmission 04172008
ELECTRIC ENERGY ACCOU~ T
Report below the information called for concerning the disposition of electnc energ generated, purchased. exchanged and wheeled dunng the year.
Line Item MegaWatt Hours Line Item MegaWatt Hours
No.No.
(a)(b)(a)(b)
1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY
2 Generation (Excluding Station Use):22 Sales to Ultimate Consumers (Including 8,924,726
3 Steam 1,972,17~Interdepartmental Sales)
4 Nuclear 23 Requirements Sales for Resale (See
5 Hydro-Conventional 3,688,791 instruction 4, page 311.)
6 Hydro-Pumped Storage 24 Non-Requirements Sales for Resale (See 2,536,103
7 Other 1,668,093 instruction 4, page 311.)
8 Less Energy for Pumping 25 Energy Furnished Without Charge
9 Net Generation (Enter Total of lines 3 7,329,05S 26 Energy Used by the Company (Electric 12,302
through 8)Dept Only, Excluding Station Use)
10 Purchases 4,761,534 27 Total Energy Losses 617,437
11 Power Exchanges:28 TOTAL (Enter Total of Lines 22 Through 12,090,568
12 Received 974,470 27) (MUST EOUAL LINE 20)
13 Delivered 974,494
14 Net Exchanges (Line 12 minus line 13)-24
15 Transmission For Other (Wheeling)
16 Received 3,553,69~
17 Delivered 3,553,69
18 Net Transmission for Other (Line 16 minus
line 17)
19 Transmission By Others Losses
20 TOTAL (Enter Total of lines 9, 10, 14, 18 12,090,56S
and 19)
FERC FORM NO.1 (ED. 12-90)Page 401a
Name of Respondent This wort Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2)D A Resubmission 04/17/2008
MONTHLY PEAKS AND OUTPUT
(1) Report the monthly peak load and energy output. If the respondent has tw 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.
NAME OF SYSTEM:Avista Corp
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 1,135,138 173,913 1,685 12 800
30 February 984,74£187,615 1,512 1 1900
31 March 1,072,37€295,568 1,452 2 800
32 April 1,048,98A 327,921 1,301 2 1000
33 May 1,097,282 377,603 1,242 31 1700
34 June 1,039,192 332,215 1,318 20 1700
3"July 1,024,840 169,481 1,629 13 1400
36 August 918,583 131,028 1,519 2 1700
37 September 838,879 132,105 1,270 4 1700
38 October 872,747 114,257 1,361 31 800
39 November 959,467 134,000 1,529 28 1800
40 December 1,098,331 160,397 1,595 12 1800
41 TOTAL 12,090,568 2,536,103
FERC FORM NO.1 (ED. 12-90)Page 401b
Name of Respondent ThisWrtlS:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)2007/04(2)o A Resubmission 0417/2008 End of
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Report data for plant in Servce only.2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and intemal combustion plants of 10,000 Kwor more, and nuclear plants.3. Indicate by a footnote any plant leased or operated
as a joint facilty.4. If net peak demand for 60 minutes is not available, give data which is available, specifying penod.5. If any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant.6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel bumed converted to Mct.7. Ouantities of fuel bumed (Line 38) and average cost
per unit of fuel bumed (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20.8. If more than one
fuel is bumed in a plant fumish only the composite heat rate for all fuels bumed.
Line Item Plant Plant
No.Name: Coyote Spririg$ 2 Name: Spokane N.E
(a)(b)(c)
..
........ ............../..-....
...............
1 Kind of Plant (Intemal Comb, Gas Turb, Nuclear Gas Turbine Gas Turbine
2 Type of Constr (Conventional, Outdoor, Boiler, etc)Not Applicable Not Applicable
3 Year Onginally Constrcted 2003 1978
4 Year Last Unit was Installed 2003 1978
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)287.00 61.80
6 Net Peak Demand on Plant - MW (60 minutes)306 57
7 Plant Hours Connected to Load 6352 43
8 Net Continuous Plant Capabilty (Megawatt)279 61
9 When Not Limited by Condenser Water 279 0
10 When Limited by Condenser Water 279 0
11 Average Number of Employees 22 1
12 Net Generation, Exclusive of Plant Use - KWh 1622778000 2308000
13 Cost of Plant: Land and Land Rights 0 129664
14 Structures and Improvements 11339138 256733
15 Equipment Costs 148179441 13225361
16 Asset Retirement Costs 351682 0
17 Total Cost 159870261 13611758
18 Cost per KW of Installed Capacity (line 17/5) Including 557.0392 220.2550
19 Production Expenses: Oper, Supv, & Engr 1019521 22822
20 Fuel 95812681 238480
21 Coolants and Water (Nuclear Plants Only)0 0
22 Steam Expenses 0 0
23 Steam From Other Sources 0 0
24 Steam Transferred (Cr)0 0
25 Electnc Expenses 1082778 10459
26 Misc Steam (or Nuclear) Power Expenses 22811 6872
27 Rents 55601 0
28 Allowances 0 0
29 Maintenance Supervision and Engineenng 882651 5421
30 Maintenance of Strctures 0 1301
31 Maintenance of Boiler (or reactor) Plant 0 0
32 Maintenance of Electnc Plant 1369934 86941
33 Maintenance of Misc Steam (or Nuclear) Plant -3588 20931
34 Total Production Expenses 100242389 393227
35 Expenses per Net KWh 0.0618 0.1704
36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas Gas
37 Unit (Coal-tons/Oil-barreI/Gas-mcf/Nuclear-indicate)MCF MCF
38 Ouantity (Units) of Fuel Bumed 11169074 0 0 29202 0 0
39 Avg Heat Cont - Fuel Bumed (btu/indicate if nuclear)1020000 0 0 1020000 0 0
40 Avg Cost of Fuellunit, as Delvd f.o.b. during year 8.578 0.000 0.000 8.167 0.000 0.00
41 Average Cost of Fuel per Unit Bumed 8.578 0.000 0.000 8.167 0.000 0.000
42 Average Cost of Fuel Bumed per Milion BTU 8.410 0.000 0.000 8.006 0.000 0.000
43 Average Cost of Fuel Bumed per KWh Net Gen 0.059 0.000 0.000 0.103 0.000 0.000
44 Average BTU per KWh Net Generation 7020.000 0.000 0.000 12906.000 0.000 0.000
FERC FORM NO.1 (REV. 12-03)Page 402
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)2007/Q4
(2) D A Resubmission 04/17/2008 End of
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
9. Items under Cost of Plant are based on U. S. of A. Accunts. 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 "Electnc 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, bnefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attnbuted to research and development; (b) types of cost units
used for the vanous components of fuel cost; and (c) any other informative data conceming plant type fuel used, fuel ennchment type and quantity for the
report penod and other physical and operating characteristics of plant.
Plant Plant Plant ",""'"Line
Name: Kette Falls Name: (jb(stflp Name:No.
(d)(e)(I)
.....:.......H.,\......; ..,fri" ....:..:/:/A',.:.:...,,::..;..,.'." Y. ....r. ........ ...........................................'.
Steam Steam Gas Turbine 1
Conventional Conventional Not Applicable 2
1983 1984 1995 3
1983 1985 1995 4
50.70 233.40 166.50 5
52 226 161 6
7105 8687 224 7
50 222 149 8
50 222 0 9
49 222 0 10
30 210 2 11
299413000 1672761000 18228000 12
941300 1291606 621682 13
24599040 99970611 3186951 14
66182019 185137373 55862104 15
1114206 134589 0 16
92836565 286534179 59670737 17
1831.0960 1227.6529 358.3828 18
130610 141110 14390 19
9889463 16829966 1774127 20
0 0 0 21
538724 1301489 0 22
0 0 0 23
0 0 0 24
793599 41532 131518 25
386169 1606237 251496 26
0 29922 0 27
0 0 0 28
76477 438221 21929 29
45617 451048 984 30
1166733 4557363 0 31
351380 679784 113087 32
181661 542111 102696 33
13560433 26618783 2410227 34
0.0453 0.0159 0.1322 35
Wood Gas Coal Oil Gas 36
Tons MCF Tons BBL MCF 37
449183 442 0 1057290 2651 0 227657 0 0 38
8500000 1020000 0 16856167 140000 0 1020000 0 0 39
21.933 8.412 0.000 15.626 116.335 0.000 7.793 0.000 0.000 40
21.933 8.412 0.000 15.626 116.335 0.000 7.793 0.000 0.000 41
2.580 8.247 0.000 0.930 19.640 0.00 7.640 0.000 0.000 42
0.033 0.098 0.000 0.010 0.000 0.000 0.097 0.000 0.000 43
12768.000 12753.000 0.000 10667.000 10667.000 0.000 12739.000 0.000 0.000 44
FERC FORM NO.1 (REV. 12-03)Page 403
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)2007/04
(2) D A Resubmission 04117/2008 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 Kwor more. Report in
this page gas-turbine and intemal combustion plants of 10,000 Kw or more, and nuclear plants.3. Indicate by a footnote any plant leased or operated
as a joint facility.4. If net peak demand for 60 minutes is not available, give data which is available, specifying penod.5. If any employees attend
more than one plant, report on line 11 the approximate average number of employee assignable to each plant.6. If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel bumed converted to Mct.7. Ouantiies of fuel bumed (Line 38) and average cost
per unit of fuel bumed (Line 41) must be consistent with charges to expense accunts 501 and 547 (Line 42) as show on Line 20.8. If more than one
fuel is bumed in a plant furnish only the composite heat rate for all fuels bumed.
Line Item Plant Plant
No.Name: Boulder Park Name:
(a)(b)(c)
1 Kind of Plant (Internal Comb, Gas Turb, Nuclear Intemal Comb
2 Type of Constr (Conventional, Outdoor, Boiler, etc)Conventional
3 Year Onginally Constructed 2002
4 Year Last Unit was Installed 2002
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)24.60 0.00
6 Net Peak Demand on Plant - MW (60 minutes)25 0
7 Plant Hours Connected to Load 1169 0
8 Net Continuous Plant Capabilty (Megawatts)25 0
9 When Not Limited by Condenser Water 0 0
10 When Limited by Condenser Water 0 0
11 Average Number of Employees 1 0
12 Net Generation, Exclusive of Plant Use - KWh 23313000 0
13 Cost of Plant: Land and Land Rights 144733 0
14 Structures and Improvements 724602 0
15 Equipment Costs 30567830 0
16 Asset Retirement Costs 0 0
17 Total Cost 31437165 0
18 Cost per KW of Installed Capacity (line 17/5) Including 12779335 0.000
19 Production Expenses: Oper, Supv, & Engr 10523 0
20 Fuel 1810757 0
21 Coolants and Water (Nuclear Plants Only)0 0
22 Steam Expenses 0 0
23 Steam From Other Sources 0 0
24 Steam Transferred (Cr)0 0
25 Electnc Expenses 56407 0
26 Misc Steam (or Nuclear) Power Expenses 8529 0
27 Rents 0 0
28 Allowances 0 0
29 Maintenance Supervision and Engineering 8912 0
30 Maintenance of Structures 445 0
31 Maintenance of Boiler (or reactor) Plant 0 0
32 Maintenance of Electnc Plant 157316 0
33 Maintenance of Misc Steam (or Nuclear) Plant 38146 0
34 Total Production Expenses 2091035 0
35 Expenses per Net KWh 0.0897 0.0000
36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas
37 Unit (Coal-tons/Oil-barreI/Gas-mcf/Nuclear-indicate)MCF
38 Ouantity (Units) of Fuel Burned 221152 0 0 0 0 0
39 Avg Heat Cont - Fuel Bumed (btuindicate if nuclear)1020000 0 0 0 0 0
40 Avg Cost of Fuellunit, as Delvd f.o.b. dunng year 8.188 0.00 0.000 0.000 0.000 0.000
41 Average Cost of Fuel per Unit Bumed 8.188 0.000 0.000 0.00 0.000 0.000
42 Average Cost of Fuel Bumed per Milion BTU 8.027 0.00 0.000 0.000 0.000 0.000
43 Average Cost of Fuel Bumed per KWh Net Gen 0.078 0.000 0.000 0.000 0.000 0.000
44 Average BTU per KWh Net Generation 9676.000 0.000 0.000 0.000 0.000 0.000
FERC FORM NO.1 (REV. 12-03)Page 402.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Original (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 041172008
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
9. Items under Cost of Plant are based on U. S. of A. Accunts. 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, Accunt Nos.
547 and 549 on Line 25 "Electnc Expenses," and Maintenance Accunt Nos. 553 and 554 on Line 32, "Maintenance of Electnc 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, bnefly explain by
footnote (a) accunting method for cost of power generated including any excess costs attnbuted 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 ennchment type and quantity for the
report penod and other physical and operating characteristics of plant.
Plant Plant Plant Line
Name:Name:Name:No.
(d)(e)(f)
1
2
3
4
0.00 0.00 0.00 5
0 0 0 6
0 0 0 7
0 0 0 8
0 0 0 9
0 0 0 10
0 0 0 11
0 0 0 12
0 0 0 13
0 0 0 14
0 0 0 15
0 0 0 16
0 0 0 17
0.0000 0.0000 0.0000 18
0 0 0 19
0 0 0 20
0 0 0 21
0 0 0 22
0 0 0 23
0 0 0 24
0 0 0 25
0 0 0 26
0 0 0 27
0 0 0 28
0 0 0 29
0 0 0 30
0 0 0 31
0 0 0 32
0 0 0 33
0 0 0 34
0.0000 0.0000 0.0000 35
36
37
0 0 0 0 0 0 0 0 0 38
0 0 0 0 0 0 0 0 0 39
0.000 0.000 0.000 0.000 0.00 0.000 0.000 0.000 0.000 40
0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 41
0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 42
0.00 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 43
0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.00 0.000 44
FERC FORM NO.1 (REV. 12-03)Page 403.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corpration (1) An Onginal (Mo, Da, Yr)2007/04
(2) 0 A Resubmission 04/17/2008 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 penod.
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.2545 FERC Licensed Project No.~Š.1
No.Plant Name: Monroe Street Plant Name: Upper Falls
(a)(b)(c)
ii(;;i'; ...iii ..... '.';.;i..,i'pi;...dii:";.i .i.,:,;ii;:.',:,ii.;:
1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Constructed 1890 1922
4 Year Last Unit was Installed 1992 1922
5 Total installed cap (Gen name plate Rating in MW)14.80 10.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)16 11
7 Plant Hours Connect to Load 8,678 8,676
8 Net Plant Capabilty (in megawatts)
9 (a) Under Most Favorable Oper Conditions 16 11
10 (b) Under the Most Adverse Oper Conditons 14 10
11 Average Number of Employees 1 1
12 Net Generation, Exclusive of Plant Use - Kwh 100,338,000 62,668,000
13 Cost of Plant
14 Land and Land Rights 0 1,081,854
15 Structures and Improvements 8,405,476 491,800
16 Reservoirs, Dams, and Waterwys 8,045,079 7,126,169
17 Equipment Costs 12,704,055 2,019,286
18 Roads, Railroads, and Bndges 50,448 0
19 Asset Retirement Costs 0 0
20 TOTAL cost (Total of 14 thru 19)29,205,058 10,719,109
21 Cost per KW of Installed Capacity (line 20 I 5)1,973.3147 1,071.9109
22 Production Expenses
23 Operation Supervsion and Engineenng 34,910 34,898
24 Water for Power 0 0
25 Hydraulic Expenses 2,470 4,911
26 Electnc Expenses 415,902 414,734
27 Misc Hydraulic Power Generation Expenses 22,84 46,745
28 Rents 0 0
29 Maintenance Supervision and Engineering 996 747
30 Maintenance of Strctures 24 14,219
31 Maintenance of Reservoirs, Dams, and Waterwys 19,385 37,751
32 Maintenance of Electric Plant 33,034 45,408
33 Maintenance of Misc Hydraulic Plant 2,301 649
34 Total Production Expenses (total 23 thru 33)531,868 600,062
35 Expenses per net KWh 0.0053 0.0096
FERC FORM NO.1 (REV. 12-03)Page 406
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 2007/04
This ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 04/17/2008
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accunts or combinations of accounts prescnbed by the Uniform System of Accunts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as .Other Power Supply Expenses."
6. Report as a separate plant any plant equipped with combinations of steam, hydro, intemal combustion engine, or gas turbine equipment.
FERC Licensed Project No. 2545,
Plant Name: Long Lake
FERC Licensed Project No.
Plant Name: Cabinet Gorge
(d)
FERC Licensed Project No.
Plant Name: Noxon Rapids
Storage
Outdoor
1952
1953
265.20
261
8,760
Storage
Outdoor
1959
1977
473.40
445
7,017
Storage
Conventional
1915
1924
70.00
90
6,487
10,270,526 35,615,263 1,597,959
10,078,381 12,866,941 1,713,681
25,577,279 31,859,561 16,638,010
44,956,724 56,195,687 12,042,252
1,098,564 225,369 0
0 0 0
91,981,474 136,762,821 31,991,902
346.8381 288.894 457.0272
292,550 86,126 -326
0 0 0
6,594 71,796 7,005
822,868 927,900 518,083
248,038 147,929 62,124
0 0 0
22,425 64,791 48,987
70,873 147,358 36,593
183,200 46,805 15,402
581,733 810,852 117,448
6,430 39,805 6,976
2,234,711 2,343,362 812,292
0.0021 0.0015 0.0017
Line
No.
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 Onginal (Mo, Da, Yr)2007/04
(2) 0 A Resubmission 0417/2008 End of
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1. Large plants are hydro plants of 10,000 Kwor 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 penod.
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. 2545 '.FERC Licensed Project No.25~5.
No.Plant Name: Nine Mile Falls Plant Name: Post Falls
(a)(b)(c)
......\) ....,...........
..'
, "
.....
.....d........ .........................,..
1 Kind of Plant (Run-of-River or Storage)Run-of-River Storage
2 Plant Construction tye (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)26.40 14.75
6 Net Peak Demand on Plant-Megawatts (60 minutes)20 18
7 Plant Hours Connect to Load 8,746 8,708
8 Net Plant Capabilty (in megawatts)
9 (a) Under Most Favorable Oper Conditions 20 18
10 (b) Under the Most Adverse Oper Conditions 16 15
11 Average Number of Employees 1 2
12 Net Generation, Exclusive of Plant Use - Kwh 99,421,000 83,374,000
13 Cost of Plant
14 Land and Land Rights 33,429 3,076,554
15 Strctures and Improvements 3,943,110 972,032
16 Reservoirs, Dams, and Waterwys 11,84,543 6,044,594
17 Equipment Costs 12,391,557 3,311,936
18 Roads, Railroads, and Bndges 625,181 0
19 Asset Retirement Costs 0 0
20 TOTAL cost (Total of 14 thru 19)28,833,820 13,405,116
21 Cost per KW of Installed Capacity (line 20 I 5)1,092.1902 908.8214
22 Production Expenses
23 Operation Supervision and Engineenng 74,062 34,737
24 Water for Power 0 0
25 Hydraulic Expenses 213 9,256
26 Electnc Expenses 469,301 467,193
27 Misc Hydraulic Power Generation Expenses 41,919 39,515
28 Rents 0 0
29 Maintenance Supervsion and Engineenng 7,447 389
30 Maintenance of Structures 374 30,277
31 Maintenance of Reservoirs, Dams, and Waterwys 121,900 268,583
32 Maintenance of Electnc Plant 164,202 55,075
33 Maintenance of Misc Hydraulic Plant 748 4,981
34 Total Production Expenses (total 23 thru 33)880,166 910,006
35 Expenses per net KWh 0.0089 0.0109
FERC FORM NO.1 (REV. 12-03)Page 406.1
Name of Respondent
Avista Corporation
Year/Penod of Report
End of 20071Q4
This ~ort Is: Date of Report(1) ~An Onginal (Mo, Da, Yr)
(2) DA Resubmission 04/17/2008
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accunts prescnbed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power. System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."
6. Report as a separate plant any plant equipped with combinations of steam. hydro, intemal combustion engine, or gas turbine equipment.
FERC Licensed Project No.
Plant Name: Little Falls
(d)
FERC Licensed Project No.
Plant Name:
o FERC Licensed Project No.
Plant Name:
o Line
No.
e)
Run-of-River
Conventional
1910
1911
32.00
37
6,556
0.00
o
o
0.00
o
o
4,325,371 0 0
919.660 0 0
5,025,360 0 0
6,086,206 0 0
0 0 0
0 0 0
16,356,597 0 0
511.1437 0.0000 0.000
-505 0 0
0 0 0
6,991 0 0
453,391 0 0
36,463 0 0
685,876 0 0
17,517 0 0
27,632 0 0
568.707 0 0
132,055 0 0
5,64 0 0
1,933,775 0 0
0.0100 0.0000 0.0000
FERC FORM NO.1 (REV. 12-03)Page 407.1
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) D A Resubmission 04117/2008
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Large plants are hydro plants of 10,000 Kwor 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 facilty, indicate such fact 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 specifyng penod.
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.0 FERC Licensed Project No.0
No.Plant Name:Plant Name:
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)
2 Plant Construction tye (Conventional or Outdoor)
3 Year Originally Constrcted
4 Year Last Unit was Installed
5 Total installed cap (Gen name plate Rating in MW)0.00 0.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)0 0
7 Plant Hours Connect to Load 0 0
8 Net Plant Capabilty (in megawatts)
9 (a) Under Most Favorable Oper Conditions 0 0
10 (b) Under the Most Adverse Oper Conditions 0 0
11 Average Number of Employees 0 0
12 Net Generation, Exclusive of Plant Use - Kwh 0 0
13 Cost of Plant
14 Land and Land Rights 0 0
15 Structures and Improvements 0 0
16 Reservoirs, Dams, and Waterwys 0 0
17 Equipment Costs 0 0
18 Roads, Railroads, and Bridges 0 0
19 Asset Retirement Costs 0 0
20 TOTAL cost (Total of 14 thru 19)0 0
21 Cost per KW of Installed Capacity (line 20 I 5)0.0000 0.0000
22 Production Expenses
23 Operation Supervsion and Engineering 0 0
24 Water for Power 0 0
25 Hydraulic Expenses 0 0
26 Electnc Expenses 0 0
27 Misc Hydraulic Power Generation Expenses 0 0
28 Rents 0 0
29 Maintenance Supervision and Engineering 0 0
30 Maintenance of Strctures 0 0
31 Maintenance of Reservoirs, Dams, and Waterwys 0 0
32 Maintenance of Electnc Plant 0 0
33 Maintenance of Misc Hydraulic Plant 0 0
34 Total Production Expenses (total 23 thru 33)0 0
35 Expenses per net KWh 0.0000 0.0000
FERC FORM NO.1 (REV. 12-03)Page 406.2
Name of Respondent
Avista Corporation
YearlPeriod of ReportThis ~ort Is: Date of Report
(1) ~An Original (Mo, Da, Yr)
(2) DA Resubmission 04/17/2008
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accunts or combinations of accounts prescribed by the Uniform System of Accunts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."
6. Report as a separate plant any plant equipped with combinations of steam, hydro, intemal combustion engine, or gas turbine equipment.
End of 2007/04
FERC Licensed Project No.
Plant Name:
o FERC Licensed Project No.
Plant Name:
o FERC Licensed Project No.
Plant Name:
o Line
No.
d (e)
0.00
o
o
0.00
o
o
0.00
o
o
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0.0000 0.0000 0.0000
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0.0000 0.0000 0.0000
FERC FORM NO.1 (REV. 12-03)Page 407.2
Name of Respondent ThiswrtlS:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 04117/2008
G NERATING PLANT STATISTICS (Small Plants)
1. Small generating plants are steam plants of, less than 25,000 Kw; intemal 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 facilty, and give a concise statement of the facts in a footnote. If licensed project,
give project number in footnote.
Line Year ! Installed ca~aÇ!~tfet Peak Net GenerationName of Plant Orig.Name Plate atin Demand Excluding Cost of Plant
No.Const.(In MW)(6~a1n.)Plant Use
(a)(b)(c)(e)(f)
1 Kettle Falls CT 2002 7.20 8.0 1,466,000 9,169,338
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO.1 (REV. 12-03)Page 410
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corpration (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 041172008
GENERATING PLANT STATISTICS (Small Plants) (Continued)
3. List plants appropnately 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 penod.5. If any plant is equipped with
combinations of steam, hydro intemal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the gas
turbine is utilzed in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (Incl Asset Operation Production Expenses Fuel Costs (in cents LineRetire. Costs) Per MW Exc'l. Fuel fuei Maintenance Kind of Fuel (per Millon Btu)
(g)(h)(i)0)(k)(i)
No.
1,273,519 60,148 139,84 33,211 Nat Gas 801 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
FERC FORM NO.1 (REV. 12-03)Page 411
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Fi A Resubmission 041172008
TRANSMISSION LINE STATIST CS
1. Report information conceming transmission lines, cost of Iines, and expenses for year. List each trnsmission 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 Accunts. 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 trnsmission lines for which plant costs are included in Account 121, Nonutility Propert.
5. Indicate whether the type of supporting strctre reported in column (e) is: (1) single pole wood or steel; (2) H-frme wood, or steel poles; (3) tower;
or (4) underground constrction If a transmission line has more than one type of supportng structure, indicate the mileage of each type of constrction
by the use of brackets and ext 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 strctures 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 occpancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
Line IIUN (Indicate wterë Type of LE~~Ji~ ~~ie ¿piles)NumbeNo.other than u dergrounWllnes Of60 cvcle 3 ohase \Supporting report circuit miles)
un ~tructure un):itru~1i~res CircuitsFromToOperatingDesignedStrctureof.Lin~of11J0 er
(a)(b)(c)(e)Desi(la ed ine
(d)(g)(h)
1 Group Sum 60.0C 60.00 1.00
2
3 Group Sum 115.OC 115.00 1,541.00
4
5 Beacon Sub #4 BPABell Sub 23O.OC 230.00 Steel Tower 1.00 1
6 Beacon Sub BPA Bell Sub 23O.OC 230.00 HType 5.00 1
7 Beacon Sub #5 BPABell Sub 230.OC 230.00 Steel Pole 4.00 1
8 Beacon Sub #5 BPABell Sub 23O.OC 230.00 HType 2.00 1
9 Beacon Cabinet Gorge Plant 23O.OC 230.00 Steel Tower 1.00 1
10 Beacon Cabinet Gorge Plant 230.OC 230.00 Steel Pole 25.00 2
11 Beacon Cabinet Gorge Plant 230.OC 230.00 HType 52.00 1
12 Beacon Sub Lolo Sub 23O.OC 230.00 Steel Tower 1.00 1
13 Beacon Sub Lolo Sub 23O.OC 230.00 HType 108.00 1
14 Benewah Shawnee 230.OC 230.00 Steel Pole 15.00 1
15 Noxon Plant Pine Creek Sub 230.OC 230.00 HType 43.00 1
16 Cabinet Gorge Plant Noxon 230.OC 230.00 HType 19.00 1
17 Benewah Sw. Station Pine Creek Sub 230.0(230.00 Steel Tower 1
18 Benewah Sw. Station Pine Creek Sub 230.0(230.00 HTyp 43.00 1
19 Divide Creek Lolo Sub 230.0(230.00 Steel Tower 1
20 Divide Creek Lolo Sub 230.0(230.00 HType 43.00 1
21 N. Lewiston Walla Walla 230.0(230.00 Steel Tower 4.00 1
22 N. Lewiston Walla Walla 230.0(230.00 HType 32.0C 1
23 N. Lewiston Shawnee 230.0(230.00 Steel Tower 7.00 1
24 N. Lewiston Shawnee 230.0(230.00 HType 27,00 1
25 Walla Walla Wanapum 230.0(230.00 Alum.1
26 Walla Walla Wanapum 230.0C 230.00 HType 78.00 1
27 BPA (Libby)Noxon Plant 230.0(230.00 Steel Tower 1.00 1
28 BPAlHot Springs #1 Noxon Plant 23.0(230.00 Steel Tower 1.00 1
29 BPAlHot Springs #2 Noxon Plant (dead)230,0(230.00 Steel Tower 2.00 1
30 BPAlHot Springs #2 Noxon Plant 230.0(230.00 HTyp 68.00 1
31 BPA Line West Side Sub 230.0(230.00 Steel Pole 2.00 2
32 Hatwi N. Lewiston Sub 230.0(230.00 HType 7.00 1
33 Divide Creek Imnaha 230.0(230.00 HType 20.00 1
34 Colstnp Plant Broadview 500.0(500.00
35
36 TOTAL 2,150.00 3.00 31
FERC FORM NO.1 (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 2007/04
(2) n A Resubmission 04117/2008
RANSMISSION LINE STATISTICS (C ontinued)
7. Do not report the same transmission line structure twce. ~eport Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. If tw or more transmission line structures support lines of the same voltage, report the
pole miles of the pnmary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or porton thereof for which the respondent is not the sole owner. If such propert 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 porton 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
arrngement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of shanng
expenses of the Line, and how the expenses bome by the respondent are accunted for, and accounts affected. Specify whether lessor, co-owner, or
other part is an associated company.
9. Designate any trnsmission 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 ü) to (I) on the book cost at end of year.
\-u~ I 'VI ....... (inClude in Column OJ Land,EXPENSES, EXCEPT DEPRECIATION AND TAXES
Size of Land rights, and c1eanng right-of-way)
Conductor
and Matenal Land Construction and Total Cost Operation Maintenance Rents Total Line
Other Costs Expenses Expenses (0)
Expenses No.(i)ü)(k)(I)(m)(n)(p)
136,03E 70,09.206,13C 1
2
6,631,14E 81,423,442 88,054,588 166,843 608,832 775,67e 3
4
1795 McMACSR 17,91~1,334,57~1,352,486 5
1272 McMACSR 6
1272 ACSS 7
1272 ACSS 30,32 3,226,063 3,256,38€8
95 McMACSR 9
1590 ACSS 10
95 McMACSR 324,32 36,008,024 36,332,351 10,898 10,89E 11
95 McMACSR 12
1272 McMAL 456,16.6,713,90C 7,170,06.220 15,122 15,34~13
1590 ACSS 569,73E 46,617,03E 47,186,778 1,478 1,47E 14
54 McMAL 105,64 17,17,27C 17,282,91 6,575 39,862 46,43 15
~54 McMAL 49,04E 1,066,61C 1,115,65E 3,882 3,88 16
54 McMAL 17
~54McMAL 157,19 2,598,576 2,755,765 1,545 19,089 20,63'18
1272 McMAL 19
1272 McMAL 86,221 3,656,08~3,742,311 12,549 13,971 26,521 20
1272 McMAL 21
1272 McMAL 623,98 6,04,93~6,668,91E 1,800 10,343 12,14 22
1272 McMAL 23
1272 McMAL 872,151 7,570,61C 8,442,761 8,84E 12,178 21,02'24
1272 McMAL 25
1272 McMAL 70,781 2,461,47~2,532,255 1,993 4,847 6,841 26
1272 McMAL 27
1272 McMAL 19,521 19,521 505 925 1,43'28
1272 McMAL 29
1272 McMAL 144,63E 3,287,45~3,432,091 3,257 125,954 129,211 30
1272 McMAL 36,461 587,22~623,685 31
1272 McMACSR 106,581 2,517,78C 2,624,361 910 32,232 33,14.32
1272 McMAL 5O,3m 1,297,48 1,357,750 33
595,78E 28,545,289 29,141,078 89,878 301,195 68,268 459,341 34
35
11,074,452 252,223,403 263,297,855 294,925 1,200,808 68,268 1,564,001 36
FERC FORM NO.1 (ED. 12-87)Page 423
Name of Respondent ThisWrtlS:Date of Report Year/Penod of Report
Avista Corporation (1) An Onginal (Mo, Da, Yr)End of 2007/04
(2) Ei A Resubmission 04172008
RANSMISSION LINES ADDED DURING YEAR
1. Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report
minor revisions of lines.
2. Provide separate subheadings for overhead and under- ground constrction and show each transmission line separately. If actual
costs of competed construction are not readily available for reportng columns (I) to (0), it is permissible to report in these columns the
Line LINe L~~9l l;IKl;UII~rUR
No.From To in Type Numbérper Present UltimateMilesMiles
(a)(b)(c)(d)(e)(f)(g)
1 Benewah Shawnee 15.00 Steel Pole 8.ac 1 1
2 Beacon Sub #5 BPA Bell Sub 4.00 Steel Pole 8.00 1 1
3 Beacon Sub #5 BPABell Sub 2.00 HType 8.00 1 1
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44 TOTAL 21.00 24.00 3 ~
FERC FORM NO.1 (REV. 12-03)Page 424
Name of Respondent This ~ort Is:Date of Report YearlPeriod of Report
Avista Corporation (1 ) An Original (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 041172008
TRAN MISSION LINES ADDED DURING Y AR (Continued)
costs. Designate, however, if estimated amounts are r~ported. Include costs of Clearing Land and Rights-of-Way, and Roads and
Trails, in column (I) with appropriate footnote, and costs of Underground Conduit in column (m).
3. If design voltage differs from operating voltage, indicate such fact by footnote; also where line is other than 60 cycle, 3 phase,
indicate such other characteristic.
JK::Voltage IIli:rnC:T Line
Size Specification Conf~uration KV Land and Poles, Towers Conductors Asset Total No.
li)
and1hacing (OP1~ting)Land Rights and Fixtures and Devices Retire. Costs
(h)')k)(I)(m)(n)(0)(p)
1590 ACSS SDC-20.79 23C 569,739 22,160,531 24,456,508 47,186,778 1
1272 ACSS SP.20.79 23C 2
1272 ACSS H-24.25 23C 1,323,36E 1,503,370 2,826,735 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
569,739 23,483,896 25,959,878 50,013,513 44
FERC FORM NO.1 (REV. 12-03)Page 425
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 04/17/2008
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 industral or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers yvith 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, summaóze according to function the capacites reported for the individual stations in
column (t).
Line VOLTAGE (In MVa)
Name and Location of Substation Character of SubstationNo.Pnmary Secondary Tertary
(a)(b)(c)(d)(e)
1 STATE OF WASHINGTON
2
3 Airwy Heights Distr. Unattended 115.00 13.80
4 Barker Road Distr. Unattended 110.00 13.80
5 Beacon Trnsm. Unattended 230.00 115.00 13.80
6 Boulder Tmsm. Unattended 230.00 115.00 13.80
7 Chester Distr. Unattended 115.00 13.80
8 Chewelah 115Kv Distr. Unattended 115.00 13.80
9 Colbert Distr. Unattended 115.00 13.80
10 College & Walnut Distr. Unattended 115.00 13.80
11 Colvile 115Kv Distr. Unattended 115.00 13.80
12 Dry Creek Tmsm. Unattended 230.00 115.00 13.80
13 Dry Gulch Distr. Unattended 115.00 13.80
14 East Colfax Distr. Unattended 115.00 13.80
15 East Farms Distr. Unattended 115.00 13.80
16 Fort Wright Distr. Unattended 115.00 13.80
17 Francis and Cedar Distr. Unattended 115.00 13.80
18 Gifford Distr. Unattended 115.00 34.00
19 Glenrose Distr. Unattended 115.00 13.80
20 Greenwood Distr. Unattended 115.00 13.80
21 Hallett & White 115-13kv Distr. Unattended 115.00 13.80
22 Industnal Park Distr. Unattended 115.00 13.80
23 Kettle Falls Distr. Unattended 115.60 13.80
24 Lee & Reynolds Distr. Unattended 115.00 13.80
25 libert Lake Distr. Unattended 115.00 13.80
26 Little Falls 115/34Kv Distr. Unattended 115.00 34.00
27 Lyons & Standard Distr. Unattended 115.00 13.80
28 Mead Distr. Unattended 115.00 13.80
29 Metro Distr. Unattended 115.00 13.80
30 Milan Distr. Unattended 115.00 13.80
31 Milwood Tmsm & Dist Unattd 115.00 60.00 13.80
32 Ninth & Central Distr. Unattended 115.00 13.80
33 Northeast Distr. Unattended 115.00 13.80
34 Nortwest Distr. Unattended 115.00 13.80
35 Opportunity Dist. Unattended 115.00 13.80
36 Othello Distr. Unattended 115.00 13.80
37 Post Street Distr. Unattended 115.00 13.80
38 Pound Lane Distr. Unattended 115.00 13.80
39 Pullman Dist Unattended 115.00 13.80
40 Ross Park Distr. Unattended 115.00 13.80
FERC FORM NO.1 (ED. 12-96)Page 426
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Original (Mo, Da, Yr)End of 2007/04
(2) n A Resubmission 04/17/2008
SUBSTATIONS (Continued)
5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxilary 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 part, 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 part is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EOUIPMENT Line
(In Servce) (In MVa)
Transformers Spare Type of Equipment Total Capacity No.In Service Transformers Number of Units
(In MVa)
(f)(g)(h)(i)ü)(k)
1
2
24 2 Fred Oil & Air Fan 2 40 3
12 1 Two Stage Fan 1 2C 4
536 4 Fred Oil & Air Fan 4 560 5
300 2 Two Stage Fan 2 500 6
24 2 Fred Oil & Air Fan 2 40 7
15 3 Fred Ai 3 15 8
12 1 Fred Oil & Air Fan 1 20 9
36 2 Two Stage Fan 2 60 10
31 3 Fred Oil & Air Fan 3 45 11
150 1 Two Stage Fan 1 250 12
24 2 Fred Oil & Air Fan 2 40 13
12 1 FrOil/Air Fan 1 20 14
12 1 Two Stage Fan 1 20 15
24 2 Fr Oil/Air/2StgFan 2 40 16
60 2 Fred Air Fan 2 36 17
12 1 18
12 1 Fred Oil & Air Fan 1 20 19
13 4 1 FrOil/AirlTwo Stage 4 22 20
12 1 Two Stg Fan 1 20 21
28 3 Two Stg/PVFred Oil 40 40 22
12 1 Fred Oil & Air Fan 1 20 23
12 1 Two Stage Fan 1 20 24
24 2 Two Stage Fan 2 40 25
12 1 26
36 2 Two Stage Fan 2 60 27
18 1 Two Stage Fan 1 30 28
24 2 Two Stage Fan 2 40 29
24 2 Fred Oil & Air Fan 2 4C 30
44 3 1 FrcAir/FrcOil/AirFan 3 61 31
24 2 1 Fred & Two Stage Fan 2 40 32
24 2 Two Stage Fan 2 40 33
24 2 Two Stage Fan 2 40 34
12 1 Two Stage Fan 1 20 35
24 2 FrOil/AirFan 2 40 36
95 4 Fred Oil & Wt Fan 4 95 37
24 2 Two Stage Fan 2 40 38
24 2 Fred Oil & Air Fan 2 40 39
30 2 Two Stage Fan 2 60 40
FERC FORM NO.1 (ED. 12-96)Page 427
Name of Respondent This oo0rt Is:Date of Report Year/Penod of Report
Avista Corpration (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 04117/2008
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.
2.Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (t).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Pnmary Secondary Tertary
(a)(b)(c)(d)(e)
1 Roxboro Distr. Unattended 115.00 24.00
2 Shawnee Trans. Unattended 230.00 115.00
3 Silver Lake Distr. Unattended 115.00 13.80
4 Southeast Distr. Unattended 115.00 13.80
5 South Othello Distr. Unattended 115.00 13.80
6 South Pullman Distr. Unattended 115.00 13.80
7 Sunset Distr. Unattended 115.00 13.80
8 Third & Hatch Distr. Unattended 115.00 13.80
9 Waikiki Distr. Unattended 115.00 13.80
10 WestSide Trans. Unattended 230.00 115.00 13.80
11 Other: 72substa less than 10MVA Distr. Unattended
12
13 STATE OF IDAHO
14 Appleway Dist & Tnr Unattd 115.00 13.80
15 Avondale Dist. Unattended 115.00 13.80
16 Benewah Trans. Unattended 230.00 115.00 13.80
17 Big Creek Distr. Unattended 115.00 13.80
18 Blue Creek Distr. Unattended 115.00 13.80
19 Bunker Hil Distr. Unattended 115.00 13.80
20 Clark Fork Distr. Unattended 115.00 21.80
21 Coeur d'Alene 15th Ave Distr. Unattended 115.00 13.80
22 Cottonwood Distr. Unattended 115.00 24.90
23 Dalton Distr. Unattended 115.00 13.80
24 Grangevile Dist & Tnr Unattnd 115.00 13.80
25 Holbrook Distr. Unattended 115.00 13.80
26 Huetter Distr. Unattended 115.00 13.80
27 Juliaetta Distr. Unattended 115.00 13.80
28 Kamiah Dist & Tnr Unattnd 115.00 13.80
29 Kooskia Distr. Unattended 115.00 13.80
30 Lolo Tran & Dist Unattnd 230.00 115.00 13.80
31 Moscow Distr. Unattended 115.00 13.80
32 Moscow 230Kv Tran & Dist Unattnd 230.00 115.00 13.80
33 North Moscow Distr. Unattended 115.00 13.80
34 North Lewiston Trans Unattended 230.00 115.00 13.80
35 North Lewston Distr. Unattended 115.00 13.80
36 Oden Distr. Unattended 115.00 21.80
37 Oldtown Distr. Unattended 115.00 21.80
38 Orofino Distr. Unattended 115.00 13.80
39 Osburn Distr. Unattended 115.00 13.80
40 Pine Creek Tran & Dist Unattd 230.00 110.00 13.80
FERC FORM NO.1 (ED. 12-96)Page 426.1
Name of Respondent This ~ort Is:Date of Report Year/Period of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2)o A Resubmission 041172008
SUBSTATIONS (Continued)
5. Show in columns (i), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxilary 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 part, explain basis of shanng 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 part 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)(j (k)
24 2 Two Stage Fan 2 40 1
250 1 2
12 1 Fred Oil & Air Fan 1 20 3
30 2 Two Stage Fan 2 50 4
12 1 Two Stage Fan 1 20 5
30 2 Two Stage Fan 240 50 6
35 4 1 Pt. & Two Stage Fan 4 50 7
54 3 Two Stg Fan & Cat 103 90 8
24 2 Two Stage Fan 2 40 9
250 2 10
193 137 11
12
13
30 2 Two Stage Fan 2 50 14
12 1 Fred Oil & Air Fan 1 20 15
125 1 16
17 2 Portble Fan 2 22 17
20 3 1 18
12 1 Fred Air Fan 1 26 19
10 1 Fred Air Fan 1 13 20
36 2 Two Stage Fan 2 60 21
12 1 Two Stage Fan 1 20 22
24 2 FrcOil/Air2StgFan 2 40 23
25 4 FredOillAirlPt Fan 2 34 24
12 1 Two Stage Fan 1 20 25
12 1 Two Stage Fan 1 20 26
12 1 Fred Oil & Air Fan 1 20 27
12 1 Two Stage Fan 1 20 28
15 3 Frcd Air Fan 2 20 29
270 3 Frcd Oil/AirlTwo Stg 1 262 30
24 2 FrOil/Air/2Stg Fan 2 40 31
137 2 1 Capacitors 80 182 32
12 1 Two Stage Fan 1 20 33
250 1 1 Fred Oil/Air&Cptr 81 295 34
10 3 35
10 1 Fred Air Fan 13 36
10 1 Frcd Air Fan 1 13 37
20 2 Fred Oil & Air Fan 1 2f 38
12 1 Portble Fan 1 15 39
262 3 Capacitors 80 301 40
FERC FORM NO.1 (ED. 12-96)Page 427.1
Name of Respondent This~rtIS:Date of Report YearlPeriod of Report
Avista Corpration (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) 0 A Resubmission 04117/2008
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.
2.Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (t).
Line VOLTAGE (In MVa)
Name and Location of Substation Character of SubstationNo.Pnmary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Pleasant View Distr. Unattended 115.00 13.80
2 Post Falls Distr. Unattended 115.00 13.80
3 Potlatch Dist & Trfr Unattnd 115.00 13.80
4 Prane Distr. Unattended 115.00 13.80
5 Priest River Distr. Unattended 115.00 20.80
6 Sagle Dist. Unattended 115.00 20.80
7 Sandpoint Distr. Unattended 115.00 20.80
8 South Lewiston Distr. Unattended 115.00 13.80
9 Sweetwter Distr. Unattended 115.00 24.00
10 St. Maries Distr. Unattended 115.00 24.00
11 Tenth & Stewart Distr. Unattended 115.00 13.80
12 Wallace Dist & Whse Unattd 115.00 13.80
13 Rathdrum Tran & Dist Unattd 230.00 115.00 13.80
14 Other: 30 substa less than 10 MVA Distr. Unattended
15
16 STATE OF MONTANA
17 1 substation less than 10 MVA Distr. Unattended
18
19 SUBSTA. ~ GENERATING PLANTS
20 STATE OF WASHINGTON
21 Boulder Park Trans Step-Up 115.00 13.80
22 Kettle Falls Trans Step-Up 115.00 13.80
23 Long Lake Trans.115.00 4.00 4.00
24 Nine Mile Trns Step-Up & Dist 115.00 60.00 2.30
25 Little Falls Trans.115.00 4.00
26 Northeast Trans. Step-Up 115.00 13.80
27
28 STATE OF IDAHO
29 Cabinet Gorge (Switchyard)230.00 115.00 13.80
30 Cabinet Gorge (HED)Trans. Step-Up 230.00 13.80
31 Post Falls Trans. Step-Up 115.00 2.30
32 Rathdrum Trans. Step-Up 115.00 13.80
33 STATE OF MONTANA
34 Noxon Trans. Step-Up 230.00 13.80
35
36 STATE OF OREGON
37 Coyote Springs II Trans. Step -Up 500.00 13.80 18.00
38
39 SUMMARY:
40 Washington:
FERC FORM NO.1 (ED. 12-96)Page 426.2
Name of Respondent This oo0rt Is:Date of Report YearlPeriod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/Q4
(2)o A Resubmission 04117/2008
SUBSTATIONS (Continued)
5. Show in columns (I), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxilary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwse 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 part, 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 part 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
(i)
(In MVa)
(f)(g)(h)(i)(k)
12 1 Two Stage Fan 1 20 1
18 1 Two Stage Fan 1 30 2
15 2 Portble Fan 2 19 3
12 1 Fred Oil & Air Fan 1 20 4
10 1 1 Fred Air Fan 1 13 5
12 1 Two Stage Fan 1 20 6
30 3 Fred Air Fan 3 38 7
27 4 Port FanlFredOillAi 4 39 8
12 1 Fred Oil & Air Fan 1 20 9
24 2 Two Stage Fan 2 40 10
30 2 Fred Oil/AirlTwo Stg 2 50 11
10 3 12
462 3 FrcdOil/AirFan/Cptr 243 47C 13
86 48 1 14
15
16
5 1 17
18
19
20
36 1 Two Stage Fan 1 60 21
30 1 1 Two Stage Fan 1 62 22
80 4 1 23
18 2 Fred Oil & Air Fan 1 40 24
24 2 Fred Oil & Air Fan 2 40 25
36 1 Two Stage Fan 1 60 26
27
28
125 1 2 stage fan 1 13 29
30 6 1 Fred Oil and Air Fan 2 30 30
16 2 Fred AirlOillAir Fan 2 21 31
114 2 3 Two Stage Fan 2 190 32
33
532 9 1 Fred Oil Ai 6 555 34
35
36
213 1 1 Two Stage fan 2 355 37
38
39
40
FERC FORM NO.1 (ED. 12-96)Page 427.2
Name of Respondent This wort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2) ñ A Resubmission 04172008
SUBSTATIONS
1. Report below the information called for concerning substtions of the respondent as of the end of the year.
2. Substations which serve only one industrial or street railway customer should not be listed below.
3. Substations with capacities of Less than 10 MVa except those serving customers with energy for resale, may be grouped according
to functional character, but the number of such substations must be shown.
4. Indicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (t).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation
Pnmary Secondary Tertiary
(a)(b)(c)(d)(e)
1 10 subs Trans. Unattended
2 113 subs Distr. Unattended
3 3 subs Tran & Dist Unattd
4 Idaho:
5 6 subs Trans. Unattended
6 59 subs Distr. Unattended
7 9 subs Tran & Dist Unattd
8 Montana:1 sub Trans. Unattended
9 1 sub Distr. Unattended
10 Oregon:1 sub Trans. Unattended
11 System: 203 subs
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.1 (ED. 12-96)Page 426.3
Name of Respondent This ~ort Is:Date of Report Year/Penod of Report
Avista Corporation (1) X An Onginal (Mo, Da, Yr)End of 2007/04
(2)o A Resubmission 04117/2008
SUBSTATIONS (Continued)
5. Show in columns (1),0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc.and auxilary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwse 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 part, explain basis of sharing expenses or other accounting between the parties, and state amounts and accunts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other part 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
(f)(g)(i)
(In (MVa)
(h)0)k)
1189 1
1182 2
604 3
4
660 5
565 .6
1222 7
533 8
5 9
213 10
6173 11
12
13
14
15
16
-17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.1 (ED. 12-96)Page 427.3
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04172008 2007/04
FOOTNOTE DATA
!Schedule Page: 219 Line No.: 8 Column: c
1. Includes: Accum provision of non-recoverable plant of ~$291, 927~
FAS 143 depreciation of $30,791 less reversal of $92,858
!Schedu/e Page: 219 Line No.: 16 Column: c
Includes: Change in Removal Work in Progress - ~$879, 399~
IFERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
FOOTNOTE DATA
!Schedule Page: 224 Line No.: 3 Column: e
Line 3 - Avista Capital - Equity in Earnings Consists of:
($4,595,749)
$ 234,769($4,360,980)
Avista Capital YTD Net Income
Subsidiary (Avista Advantage) Equity Compensation booked to #123120
Line 3 - Avista Capital - Equi ty in Earnings
¡Schedule Page: 224 Line No.: 5 Column: f
Line 5 - Avista Capital - Other Changes in Net Investment:
Represents the liability to non-controlling interest at Advantage IQ
!Schedule Page: 224 Line No.: 6 Column: f
Line 6 - Avista Capital - Other Changes in Net Investment:
Represents the change in controlling ownership of Advantage IQ
IFERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corpration (2)A Resubmission 04117/2008 2007/04
FOOTNOTE DATA
!Schedule Page: 227 Line No.: 1 Column: d(1) Electric
(2) Natural gas and miscellaneous
¡Schedule Page: 227 Line No.: 5 Column: d
Footnote Linked. See note on 227, Row: 1, col/item:
!Schedule Page: 227 Line No.: 7 Column:dFootnote Linked.See note on 227,Row:1,col/item:
'$chedule Page: 227 Line No.: 8 Column: dFootnote Linked.See note on 227,Row:1,col/item:
¡Schedule Page: 227 Line No.: 9 Column:d
Footnote Linked.See note on 227,Row:1,col/item:
'$chedule Page: 227 Line No.: 10 Column:dFootnote Linked.See note on 227,Row:1,col/item:
!Schedule Page: 227 Line No.: 11 Column:dFootnote Linked.See note on 227,Row:1,col/item:
IFERC FORM NO.1 (ED. 12-87) Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/Q4
FOOTNOTE DATA
!Schedule Page: 231 Line No.: 2 Column: b
Total Charges Incurred Life to Date.
!Schedule Page: 231 Line No.: 2 Column: d
Centennial withdrew their request in the fourth quarter of 2007. Deposit plus interest
less charges were reimbursed in fourth quarter 2007.
!Schedule Page: 231 Line No.: 3 Column: b
Total Charges Incurred Life to Date.
!Schedule Page: 231 Line No.: 3 Column: d
No reimbursements Received Life to Date.
!Schedule Page: 231 Line No.: 22 Column: b
Total Charges Incurred Life to Date.
¡Schedule Page: 231 Line No.: 22 Column: d
Refunded RES America their Feasibility Study Deposit, due to completion, plus interest
less charges during fourth quarter 2007.
!Schedule Page: 231 Line No.: 23 Column: b
Total Charges Incurred Life to Date.
¡Schedule Page: 231 Line No.: 23 Column: d
No Reimbursements Received Life to Date.
¡S~hedule Page: 231 Line No.: 24 Column: bTotal Charges Incurred Life to Date.
!Schedule Page: 231 Line No.: 24 Column: dNo Reimbursements Received Life to Date.
I FERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation I è2) A Resubmission 04117/2008 2007/04
FOOTNOTE DATA
!Schedule Page: 250 Line No.: 4 Column: i
Restrcted Shares
Restrcted shares vest in equal thds each year over a thee-year period and are payable in A vista Corp. common stock at the end of
each year if the servce condition is met. In addition to the servce condition, the Company must meet a retu on equity taget in order
for the CEO's restrcted shaes to vest. Dug the vestig period, employees are entitled to dividend equivalents whch are paid when
dividends on the Company's common stock are declared. Restrcted stock is valued at the close of maket of the Company's common
stock on the grt date.
The followig table sumes restrcted stock activity for the years ended December 31:
2007 2006
36,180
31,860 36,260
(19,936)(80)
(19,967)--~~
$25.60 $21.2
$733 $439
$606 $916
$461 $
Unvested shares at beging of year
Shares granted
Shares cancelled
Shares vested
Unvested shares at end of year
Weighted average fair value at grant date
Unrecogned compensation expense at end of year (in thousands)
Intric value, unvested shes at end of year (in thousands)
Intric value, shaes vested durg the year (in thousands)
!Schedule Page: 250 Line No.: 4 Column: j
Restricted Shares
Restrcted shaes vest in equal thds each year over a thee-year period and are payable in A vista Corp. common stock at the end of
each year if the servce condition is met. In addition to the servce condition, the Company must meet a retu on equity taget in order
for the CEO's restrcted shares to vest. Durg the vestig period, employees are entitled to dividend equivalents which are paid when
dividends on the Company's common stock are declared. Restrcted stock is valued at the close of market of the Company's common
stock on the grant date.
The followig table sumes restrcted stock activity for the years ended December 31:
2007 2006
36,180
31,860 36,260
(19,936)(80)
(19,967)--~~
$25.60 $21.2
$733 $439
$606 $916
$461 $
Unvested shares at beging of year
Shares granted
Shaes cancelled
Shares vested
Unvested shares at end of year
Weighted average fair value at grt date
Unrecognzed compensation expense at end of year (in thousands)
Intric value, unvested shaes at end of year (in thousands)
Intric value, shares vested durg the year (in thousands)
I FERC FORM NO.1 (ED. 12-87)Page 450.1
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 04117/2008 2007/04
FOOTNOTE DATA
¡Schedule Page: 254 Line No.: 1 Column: b
CapiJl Stock Expense
The issuance costs increased by $1.5 millon in new issuance cost from the December 2006 issuance of 3.2 millon shares of common
stock. A reduction of $0.7 millon due to stock based compensation expense due to FASB 123(r). A $2.5 millon reduction due to
performce shares payout and witholding. The final reduction of $1.3 millon was due to the matuty of Series K preferred stock
and the re-classing of the issuace costs to retained earngs.
The following table sumizes capital stock expense activity for the years ended December 31:
3.294.916
2006
10,246,442
(2,069,227)
(3,092,121)
1,334,005
6.419.099
Common Stock Issuance Costs
Tax Benefit on Options Exercised
Compensation Incentive accrual
Preferred Stock Issuance Costs, Series K
Year-end Balances
2007
12,952,041
(3,845,768)
(5,811,357)
¡Schedule Page: 254 Line No.: 1 Column: b
Footnote Linked. See note on 254, Row: 1, col/item:
I FERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corpration (2) A Resubmission 04117/2008 2007/04
FOOTNOTE DATA
¡Schedule Page: 256 Line No.: 24 Column: h
Accounts 223 and 224 net changes during 2007
Advances from associated companies was reduced by $600,000. The sale of Avista Energy was the reason for the reduction.
The $26,250,000 Series K preferred stock matued September 15, 2007
The $12,000,000 of medium term notes matued in Januar 2007.
The followig table sumarzes accounts 223 and 224 net activity for the year ended December 31:
Advances from associated companes
Series K Preferred Stock
Medium term notes
Year-end Balances
2007
1,200,000
o
o
1,200,000
2006
1,800,000
26,250,000
12,000,000
40,050,000
!Schedule Page: 256 Line No.: 29 Column: h
Accounts 223 and 224 net changes during 2007
Advances from associated companes was reduced by $600,000. The sale of Avista Energy was the reason for the reduction.
The $26,250,000 Series K preferred stock matued September 15, 2007
The $12,000,000 of medium term notes matued in Januar 2007.
The followig table suzes accounts 223 and 224 net activity for the years ended December 31:
Advances from associated companes
Series K Preferred Stock
Medium term notes
Year-end Balances
2007
1,200,000
o
o
1,200,000
2006
1,800,000
26,250,000
12,000,000
40,050,000
!Schedule Page: 256 Line No.: 32 Column: h
Accounts 223 and 224 net changes during 2007
Advances from associated companies was reduced by $600,000. The sale of Avista Energy was the reason for the reduction.
The $26,250,000 Series K preferred stock matued September 15, 2007
The $12,000,000 of medium term notes matued in Janua 2007.
The followig table sumes accounts 223 and 224 net activity for the year ended December 31:
Advances from associated companes
Series K Preferred Stock
Medium term notes
Year-end Balances
2007
1,200,000
o
o
1,200,000
2006
1,800,000
26,250,000
12,000,000
40,050,000
IFERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007104
FOOTNOTE DATA
!Schedu/e Page: 261 Line No.: 5 Column: b
Taxle Xncame Not Reported on Books
Tax NOT Book Income BPA C&RD Receipts
Tax NOT Book Income Contrbutions in Aid of Constrction - Electrc
Tax NOT Book Income CSS Temp Servce Fees - il
Tax NOT Book Income CSS Temp Servce Fees - W A
Tax NOT Book Income Cutomer Uncollectibles - Sales for Resale - ED AN
Tax NOT Book Income Contrbutions In Aid of Constrction - Gas Nort
Tax NOT Book Income BETC - Oregon Purchased Tax Credits ((g 87%)
Tax NOT Book Income Contrbutions in Aid of Constrction - OR
Tax NOT Book Income Customer Uncol/ectibles - OR
Tax NOT Book Income Cutomer Uncollectibles (excluding ED AN
Tax NOT Book Income Cutomer Uncollectibles (excludig ED AN
Tax NOT Book Income Cutomer Uncollectibles (excluding ED AN
Tax NOT Book Income BETC Interest / Discount Perm Diff
Tax NOT Book Income Total
(108,870)
5,611,994
72,630
110,970
(26,662)
311,324
(155,683)
12,033
192,146
48,294
21,546
(50,153)
6,039,568
¡Schedule Page: 261 Line No.: 10 Column: b
Deductions Recorded on Books Not Deducted for Return
FERC Pg. 261 Detail 2007
Book NOT Tax Expense Book Depreciation - Electrc
Book NOT Tax Expense Book Depreciation - Electrc
Book NOT Tax Expense DSM - Old Electrc Program Amort
Book NOT Tax Expense F AS 106 - Deferred Amort Postretie Benefits - ED il
Book NOT Tax Expense FAS 106 - Deferred Amort Postretie Benefits - ED WA
Book NOT Tax Expense Montaa Settlement - ED il
Book NOT Tax Expense Montaa Settlement - ED W A
Book NOT Tax Expense Non-moneta Purchased Power
Book NOT Tax Expense Rathdr Turbine Sales Tax Refud
Book NOT Tax Expense Redemption Expense Amort - PCBs
Book NOT Tax Expense WN3 - Investment Exchange Power
Book NOT Tax Expense Book Depreciation - Gas Nort
Book NOT Tax Expense Book Depreciation - Gas Nort
Book NOT Tax Expense DSM - Old Gas Program Amort
Book NOT Tax Expense F AS 106 - Deferred Amort Postretie Benefits - GD W A
Book NOT Tax Expense Book Depreciation - Gas South
Book NOT Tax Expense Book Depreciation - Gas South
Book NOT Tax Expense Transporttion Book Depreciation
Book NOT Tax Expense Ailane Lease Payments
Book NOT Tax Expense FASI06 (68.6% O&M)
Book NOT Tax Expense Meal Disallowances
Book NOT Tax Expense Paid Time Off Equalization
Book NOT Tax Expense Redemption Expense Amort
Book NOT Tax Expene Trasporttion Book DepreciationBook NOT Tax Expene Ailane Lease Payments
Book NOT Tax Expense FASI06 (68.6% O&M)
Book NOT Tax Expense Meal Disallowances
Book NOT Tax Expense Paid Time Off Equalization
Book NOT Tax Expense Redemption Expense Amort
Book NOT Tax Expense Tranporttion Book Depreciation
Book NOT Tax Expense Ailane Lease Payments
Book NOT Tax Expense FASI06 (68.6% O&M)
YTD
67,852,899
1,280,293
88,782
250,574
(1,366,800)
(2,633,200)
241,209
(33,828)
194,949
2,450,031
10,898,141
437,557
55,561
7,438,934
122,167
209,655
(940,455)
223,560
240,005
5,652,715
1,092,226
52,695
(236,377)
56,190
60,324
1,420,770
271,097
23,509
(105,455)
IFERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/Q4
FOOTNOTE DATA
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense
Book NOT Tax Expense Total
Meal Disallowaces
Paid Time Off Equalization
Redemtion Expene Amort
401(k) ESOP Dividend Deduction
AVA Holding Co - Corporate Restrctue
Impairent on LM 2500
Political Contrbutions
Preferred Dividend Requirement
SERP - Supplemental Executive Retirement Plan
Tax-Exempt Interest Expense - Associated Co (Capital)
25,068
26,912
633,851
(977,211)
(330,470)
2,289,978
1,097,891
1,368,281
1,098,112
100,530,141
!Schedule Page: 261 Line No.: 15 Column: b
Income Recorded on Books Not Included in Return
Book NOT Tax Income AFC - Electrc
Book NOT Tax Income Boulder Park Disallow - IPUC Order 10/2004
Book NOT Tax Income Clark Fork PMEs - ED ID
Book NOT Tax Income CS2 Retention - ED ID
Book NOT Tax Income Gain General Offce Building - ED
Book NOT Tax Income Grd West/TO Funding - ED.ID
Book NOT Tax Income Grid West/TO Fundig - ED.WA
Book NOT Tax Income Idaho PCA
Book NOT Tax Income Injur & Damages - Electrc
Book NOT Tax Income Kette Falls Disallowance - ED W A
Book NOT Tax Income NE Tan Spil
Book NOT Tax Income Nez Perce Settement - ED ID
Book NOT Tax Income Nez Perce Settement - ED W A
Book NOT Tax Income Section 199 Manufactug Deduction
Book NOT Tax Income Unbiled Revenue Add-ons - ED ID
Book NOT Tax Income Unbiled Revenue Add-ons - ED W A
Book NOT Tax Income W A Deferred Power Costs
Book NOT Tax Income Warila UnitsBook NOT Tax Income AFUDC - Gas Nort
Book NOT Tax Income Decoupling Mechansm - W A GasBook NOT Tax Income Deferred Gas - GD ID
Book NOT Tax Income Deferred Gas - GD W A
Book NOT Tax Income Gai General Offce Buildig - GDBook NOT Tax Income Injur & Damges - Gas Nort
Book NOT Tax Income Unbiled Revenue Add-ons - GD ID
Book NOT Tax Income Unbiled Revenue Add-ons - GD W A
Book NOT Tax Income AFUDC - Gas South
Book NOT Tax Income Deferred Gas - ORBook NOT Tax Income DSM - OR
Book NOT Tax Income DSM OR - Amortation - 495600
Book NOT Tax Income DSM OR - Amortation - 908250
Book NOT Tax Income Injur & Damages - Oregon
Book NOT Tax Income Oregon Senate Bil 408 (SB 408)
Book NOT Tax Income Deferred Compensation Accrul
Book NOT Tax Income FASB 87 & Retiement Pay Accrul (68.6% O&M)
Book NOT Tax Income Interest Rate Swaps - Amortation
Book NOT Tax Income Deferred Compensation Accrual
Book NOT Tax Income FASB 87 & Retiement Pay Accrual (68.6% O&M)
Book NOT Tax Income Interest Rate Swaps - Amortzation
(1,388,432)
(103,654)
(268,099)
(277,292)
(196,092)
70,806
158,213
(10,833,675)
(295,338)
(135,135)
(75,085)
5,212
(22,008)
(4,965,269)
676,702
862,684
14,658,445
153,132
(127,119)
(819,609)
2,601,001
9,823,279
(65,364)
(308,675)
238
(4,810)
(103,552)
3,561,659
(1,068,900)
(132,012)
1,747,727
(6,396)
2,338,488
(683,519)
(1,364,454)
283,279
(171,798)
(342,946)
71,200
I FERC FORM NO.1 (ED. 12-87)Page 450.2
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2) A Resubmission 041172008 2007/04
FOOTNOTE DATA
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income
Book NOT Tax Income Total
Deferred Compensation Accrul
FASB 87 & Retiement Pay Accrual (68.6% O&M)
Interest Rate Swaps - Amortation
Deferred Gas - ID - Interest
Deferred Gas - W A - Interest
DFIT on Equity Stock Comp
DFIT on Liabilty Stock Comp
Idaho PCA - Interest
Kette Falls Nonoperatig - ED il
Kette Falls Nonoperatig - ED il
Offcers Life Insurance (Cash Surender)
Offcer Life Inurance Benefit Accrual
PGE Monetiation (Spokae Energy)
W A Deferred Power Costs - Interest
W A Deferred Power Costs - Interest
Tax-Exempt Interest Income
OR Deferred Gas - Interest
OR DSM Deferred - Interest
(76,644)
(152,999)
31,765
52,131
(178,609)
2,484,467
(293,861)
(787,859)
(53,138)
(865,385)
355,878
8,819,402
(3,023,199)
(544,055)
(435,940)
(314,562)
18,270,223
¡Schedule Page: 261 Line No.: 20 Column: bDeductions on Return Not Charged Against Book Incom
Tax NOT Book Expense BP A Residential Exchange - ED il
Tax NOT Book Expense BP A Residential Exchage - ED W A
Tax NOT Book Expene Cost of Removal / Salvage - Electrc
Tax NOT Book Expense DSM Tarff Rider - ED ID
Tax NOT Book Expense DSM Tarff Rider - ED W A
Tax NOT Book Expense Tax Depreciation - Electrc
Tax NOT Book Expense Tax Depreciation - Rathdr Turine
Tax NOT Book Expense Cost of Removal / Salvage - Gas Nort
Tax NOT Book Expense DSM Tarff Rider - GD ID
Tax NOT Book Expense DSM Tarff Rider - GD W A
Tax NOT Book Expense Tax Depreciation - Gas Nort
Tax NOT Book Expense Cost of Removal / Salvage - Oregon
Tax NOT Book Expense Tax Depreciation - OR Gas
Tax NOT Book Expense Tranporttion Tax Depr Capitaed
Tax NOT Book Expense Tranporttion Tax Depr Capitalized
Tax NOT Book Expense Tranporttion Tax Depr Capitalized
Tax NOT Book Expense Tranporttion Tax Depr Capitalized
Tax NOT Book Expense Tranporttion Tax Depr Capitalized
Tax NOT Book Expense Tranporttion Tax Depr Capitalized
Tax NOT Book Expense Tax Depreciation - Basic American Foods Non-Utility
Tax NOT Book Expense Tax Depreciation - Sandpoint Acquisition Adjustment
Tax NOT Book Expense WPNG Acquisition OR - Book
Tax NOT Book Expense Tax Amortzation WPNG Acquisition - OR
Tax NOT Book Expense Total
247,277
(1,867,860)
678,699
(120,014)
(2,978,404)
(84,530,922)
(3,850,611)
(107,651)
620,646
4,510
(17,048,531)
(18,516)
(8,833,966)
(80,282)
(687,674)
(249,080)
(172,842)
(61,823)
(77,110)
(12,785)
(458,114)
1,110,572
(768,683)
(119,263,165)
I FERC FORM NO.1 (ED. 12-87)Page 450.3
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corpration (2) A Resubmission 041172008 2007/04
FOOTNOTE DATA
I$chedule Page: 310 Line No.: 7 Column: b
BPA Contract Terminates Septemer 30, 2011.
!Schedule Page: 310 Line No.: 8 Column: b
BPA Contract Terminates January 1, 2036.
l§chedule Page: 310.2 Line No.: 11 Column: b
NorthWestern Energy LLC sale expires October 31, 2008
!Schedule Page: 310.2 Line No.: 13 Column: b
Bundled Transmission
¡Schedule Page: 310.3 Line No.: 7 Column: b
PacifiCorp sale terminates October 31, 2008.
!Schedule Page: 310.3 Line No.: 8Peaker, LLC capaci ty con tract
!Schedule Page: 310.4 Line No.: 4Bundled Transmission
!Schedule Page: 310.4 Line No.: 7 Column: b
PPL sale terminates October 31, 2008.
'§chedule Page: 310.4 Line No.: 12 Column: b
Puget Sound Energy sale terminates October 31, 2008.
¡Schedule Page: 310.5 Line No.: 3 Column: b
Contract expires 2014.
¡Schedule Page: 310.5 Line No.: 11 Column: b
Sovereign Power contract terminates 1-31-2010
I$chedule Page: 310.5 Line No.: 12 Column: b
Sovereign Contract terminates 1-31-2010
I$chedule Page: 310.6 Line No.: 7 Column: b
Bundled Transmission
¡Schedule Page: 310.6 Line No.: 8 Column: a
Intracompany Wheeling
'§chedule Page: 310.6 Line No.: 8 Column: b
IntraCompany Wheeling terminates 09/30/2023.
Column:b
terminates Decemer 31, 2016.
Column:b
I$chedule Page: 310.6 Line No.: 9 Column: a
Intracompany generation - sale of ancillary services
'§chedule Page: 310.6 Line No.: 9 Column: b
IntraCompany Generation - Sale of Ancillary Services terminates 12/31/2009.
¡Schedule Page: 310.6 Line No.: 10 Column: b
Estimated revenues - true up in later periods.
IFEItC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/Q4
FOOTNOTE DATA
!Schedule Page: 326 Line No.: 8 Column: b
Terminates 2019
¡Schedule Page: 326 Line No.: 10 Column: i
NOn Monetary
¡Schedule Page: 326 Line No.: 12 Column: i
Ancilary Services - Spin & Supplemental
¡Schedule Page: 326 Line No.: 13 Column: i
Non Monetary
¡Schedule Page: 326.1 Line No.: 7 Column: i
Prior Period
¡Schedule Page: 326.1 Line No.: 13 Column: i
Non Monetary
¡Schedule Page: 326.2 Line No.: 14 Column: b
Service to Deer Lake customers delivered from inland Power & Light.
¡Schedule Page: 326.4 Line No.: 5 Column: iNon Monetary
'Schedule Page: 326.4 Line No.: 8 Column: i
Non Monetary
I FERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) 2. An Original (Mo, Da, Yr)
Avista Corporation I (2) A Resubmission 04117/2008 2007/04
FOOTNOTE DATA
!Schedule Page: 332 Line No.: 4 Column: g
Ancilary Services
¡Schedule Page: 332 Line No.: 5 Column: b
Use of Facility charges
¡Schedule Page: 332 Line No.: 5 Column: g
Prior Period
¡Schedule Page: 332 Line No.: 6 Column: g
Prior period and Overun penal ty
¡Schedule Page: 332 Line No.: 8 Column: g
O&M services for Capacity rights
¡Schedule Page: 332 Line No.: 15 Column: g
Prior Period
I FERC FORM NO.1 (ED. 12-87)Page 450.1
Name of Respondent This Report is:Date of Report YearlPeriod of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
FOOTNOTE DATA
Column: b
Vendor Purpose Amount
VENDORS LESS THAN $5,000
ADP INESTOR COMMUCATION SERVICES INC
ADVENTS IN ADVERTISING
AZ'S FOOD SERVICES
BAN OF NY - PERSllG
BAN OF NY - SPEC FI PRODUCTS
BOWN OF LOS ANGELES INC
CALIFORN INEPENENT SYSTEM OPERATOR
CARY INRNA TIONAL INC
CITIAN NA
CI1 OF SPOKA
COPYRGHf CLEARCE CENTR INC
CORP CREDIT CAR
CT CORPRATION
DEUTSCHE BAN TRUST COMPAN AMRICAS
DOUBLETRE HOTE SPOKA CI1 CENTR
FICH RATIGS
GANTI FLEMG COMPAN
GARY ELY
GEORGESON INC
HY ATI REGENCY W ASllGTON
KAN S FELTES
MA YN K MAQUISTMA MCMAON DUR
MICHAL G ANREA
MOODYS INTORS SERVICE
NYSE MAT INCRI
ROGER D WOODWORTH
ROSS PRIG COMPAN
RUNG Y RACH
SCOTI L MORRS
STANAR & POORS
SUMTOT AL SYSTEMS INC
THE BAN OF NEW YORK
THE COEUR D ALENE
THE DAVENPORT HOTEL
THELEN REID & PRIEST LLP
THELEN REID BROWN RA YSMAN & STEINR LLP
THING CAP
UNON BAN OF CALIFORN
WATSON WYATT & COMPAN
WILMINGTON TRUST COMPAN
¡Schedule Page: 335 Line No.: 9 Column: b
IFERC FORM NO.1 (ED. 12-87)
General Services
Miscellaneous
Miscellaneous
Treasur Fee
Treasur Fee
Miscellaneous
Miscellaneous
Miscellaneous
Treasury Fee
Miscellaneous
Miscellaneous
Subscriptions
License Fees
Treasury Fee
Miscellaneous
Rating Agency Fees
Professional Services
Employee Misc Expenses
General Services
Board Meeting
Employee Misc Expenses
Employee Misc Expenses
Miscellaneous
Miscellaneous
Rating Agency Fees
General Services
Misællaneous
Employee Misc Expenses
Annual Report
Miscellaneous
Employee Misc Expenses
Rating Agency Fees
Miscellaneous
Ratig Agency Fees
Miscellaneous
Miscellaneous
Legal Servces
Legal Servces
Miscellaneous
Rating Agency Fees
Professional Servces
Miscellaneous
84,989
25396
10997
8935
230337
18336
18865
4584
9917
32871
14117
4888
60001
4048
42617
9275
27503
4759
13514
5927
23341
6110
8948
4189
7764
65274
36028
4494
5368
16453
10885
11808
45336
5611
137091
15952
5244
7609
5697
30707
6322
6910
3667
Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 04/17/2008 2007/04
FOOTNOTE DATA
ISchedule Page: 335 Line No.: 9
Directors 2007 Expenses
HEIDI B STANLEY
ERIK J ANDERSON
KRISTIANNE BLAKE
JOHN F KELLY
MICHAEL L NOEL
RJOHN TAYLOR
JACK W GUSTAVEL
LURA J POWELL
ROYEIGUREN
$26,485
$80,274
$63,776
$60,318
$54,059
$54,059
$3,089
$42,362
$80,403
$464,825
IFERC FORM NO.1 (ED. 12-87) Page 450.2
Name of Respondent This Report is:Date of Report Year/Period of Report
(1) ~ An Original (Mo, Da, Yr)
Avista Corporation (2)A Resubmission 041172008 2007/04
FOOTNOTE DATA
/Schedule Page: 402 Line No.: -1 Column: b
Operated by Portland General Electric.
!Schedule Page: 402 Line No.: -1 Column: e
Joint project operated by PPL Montana LLC.
!Schedule Page: 402 Line No.: -1 Column: fAvista purchased plant from Lessor 9/20/2005
IFERC FORM NO.1 (ED. 12-87) Page 450.1
Name of Respondent This Report is:Date of Report Year/Period of Report
(1 ) ~ An Original (Mo, Da, Yr)
Avista Corporation (2) A Resubmission 04/17/2008 2007/04
FOOTNOTE DATA
ISchedule Page: 406 Line No.: -2 Column: b
License period from August 1, 1972 to July 31, 2007. Extended one year 07-08.
/Schedule Page: 406 Line No.: -2 Column: c
License period from August 1, 1972 to July 31, 2007. Extended one year 07-08.
/Schedule Page: 406 Line No.: -2 Column: d
License period from March 1, 2001 to February 28, 2046
/Schedule Page: 406 Line No.: -2 Column: eLicense period from March 1, 2001 to February 28, 2046.
/Schedule Page: 406 Line No.: -2 Column: f
License period from August 1, 1972 to July 31, 2007. Extended one year 07-08.
/Schedule Page: 406.1 Line No.: -2 Column: b
License period from August 1, 1972 to July 31, 2007. Extended one year 07-08.
/Schedule Page: 406.1 Line No.: -2 Column: c
Licensed period from August 1,1972 to July 31,2007. Extended one year 07-08.
¡Schedule Page: 406.1 Line No.: -2 Column: d
Not a licensed proj ect .
I FERC FORM NO.1 (ED. 12-87) Page 450.1
) ;
REceIVED
28 09
;Au -E
A vista Corp.
2007 Form 1
State Supplements
WASHINGTON
State of Washi
Name of Respondent Th R~rt Is:Date of Rep Yea of Repor
1 (1) X An Origi (Mo, Da, Yr)
Avita Coip.(2)0 A Resubmsion Decber 31, 2007
ELC PLA IN SERVICE (Accunts 101, 102, 103, 106)
1. Repor below the or cost of e1e pla in see ac este basi if necessa, and inclu the entr in colu
corg to the presced acouts (c). Al to be inclued in colu (c) ar entr for reve
2. In addon to AccoutlOl, El Plat in Sere (CIs-of tetative diuts of pr yea reor in colu (b).
si), th page and the next inclue Accouts 102, El Plat Liwi, if the respdent ha a siant amt of plat
iJhase or Sold; Accout 103, Extal Elc Plat Un-retimets Whh have not bee classiie to pr accouts
Class; and Accout 106, Comple Conct Not C1s-at the end of the yea, inclue in colu (d) a tetative disid - El.ut of su rets on an estte bas wi app
3. Inclu in colu (c) or (d), as appopte, cors of add.rite cotr enti to the accout for accute deiation
itons and retients for the cut or prg yea.provi. Inclu als in colu (d) reve of tetative di
4. Enclose in parthess cr adjuts of plat acouts to lrs of pror yea of unclassed retmets. Attch su
indicate the negtive efec of suh accouts.pleta sttet showig the accout diuts of these
5. Clssi AccouU 06 accoring to prsced accouts on an tetative classatis in colu (c) and (d), includig the
Balance at
Lie Acunt Begi of Yea Addition
No.(a)(b)(c)
1 1. INANGIBLE PLA
2 (301)Organzation 0 -
3 (302)Franchises and Consents 0 -
4 (303)Micellaeous Intagible Plat 149,355 375,508
5 TOTAL Intagible Plat (Eter Tota of lines 2, 3, and 4)149,355 375,508
6 2. PRODUCTION PLAN
7 A Ste Prduction Plant
8 (310)Lad and Lad RiJits 941,300
9 (311)Strtur and Imprvements 24,524,529 74,512
10 (312)Boiler Plant Equipment 40,210,927 186,994
11 (313)Engies and Ene Drven Generators 0 -
12 (314)Tuboi:enerator Units 13,095,463 184,012
13 (315)Acsorv Elecc Equipment 10,261,817 5,480
14 (316)Mic. Power Plant Equipment 2,318,767 9,548
15 (317)Asset Retiement Costs for Ste Production 1,114,206 (663,519)
16 TOTAL Stea Production Plant (Enter Tota of lies 8 th 15)92,467,008 (202,973)
17 B. Nuclea Prduction Plant
18 (320)Lad and Lad Ri¡$ts 0
19 (321)Strctures and Improvements 0
20 (322)Reactor Plant Equipment 0
21 (323)Tubogenerator Units 0
22 (324)Acsory ElectIc Equipment 0
23 (325)Mic. Power Plant Eauipment 0
24 (326)Asset Retiement Costs for Nuclea Prducton 0
25 TOTAL Nuclea Prduction Plat (Eter Tota of lies 18 th 24)0 -
26 C. Hydraulc Pructon Plat
27 (330)Lad and Lad RiJits 7,038,614
28 (331)Strctur and Improvements 15,385,953 105,496
29 (332)Reseroirs, Dam, and WaterwayS 48,673,342 1,817
30 (333)Wate Wheels, Tubines, and Generators 34,365,484 46,287
31 (334)Acssorv Electrc Eauipment 9,619,651 409,774
32 (335)Misc. Power Plant Equipment 947,246 22,867
33 (336)Roads, Ralrads, and Bridi:es 675,629
34 (337)Asset Retiment Costs for Hydraulc Pruction 0
35 TOTAL Hvdraulic Prduction Plat (Eter Tota of lies 27 th 34)116,705,919 586,241
36 D. Other Prduction Plant
37 (340)Lad and Lad Ri¡$ts 281,436
38 (341)Strctures and Improvements 981,334
39 (342)Fuel Holder, Products and Acsores 236,662
40 (343)Pre Movers 18,218,452
41 (344)Generators 32,692,219 15,889
42 (345)Acsorv Electrc Equipment 604,314 151,684
FERC FORM NO.1 (ED. 12.91)Page 204
State ofWashi,g
Name of Respondent Th R~ort Is:Date of Report Yea of Report
(1) X An Origi (Mo, Va, Yr)
Avista Corp.(2)0 A Resubmision Decber 31, 2007
ELCTRC PLAN IN SERVICE (Accunts 101, 102, 103, and 106) (Continued)
revers of die pr yeas tetative accot diuts of um (f) on die offt to die debit or cr diut Dl
diese amts Car obseance of die above Dlstons cohm (f) to pr accot classatis.
and die text of Accouts 101 and 106 wi avoid seous omi 7. For Acct 399, stte die natu and use of plat Dlclu
sis of die repor amt of reondents plat act Dl die accout and if substti Dl amt sumi a supple
Dl sce at end of yea.meta sttemet showmg subacct cla of suh
6.Show Dl cohm (f) relassificatis or 1rers wi plat conorg to die rets of dies pages.
ut plat accouts. Inc1ue al Dl cohm (f) die adds 8. For each am corig the re balce and
or red of pr accout classicatis arg frm chan Dl Accout 102 st die proper puhase or sold
diution of amts in recorded Dl Accout 102 In nam of vedor or purhase, and date of trct If pr
showmg die cleance of Accout102 Dlc1ue Dl cohm (e)pose jou en1r have bee fi wi die Co
die amouts wi reec to accute prvi for as reuied by die Unior Syst of Accots give al
depreiati, acquion adjustts, etc., and show Dl col-date of suh fig.
Balce at
Retiments Adjustments Transfers End of Yea Lie
(d)(e)(f (~)No.
1
0 (301)2
0 (302)3
524,863 (303)4
0 0 0 524,863 5
6
7
941,300 (310)8
24,599,041 (311)9
86,641 40,311,280 (312)10
0 (313)11
0 13,279,475 (314)12
10,267,297 (315)13
4,346 2,323,969 (316)14
450,687 (317)15
90,987 0 0 92,173,049 16
17
0 (320)18
0 (321)19
0 (322)20
0 (323)21
0 (324)22
0 (325)23
0 (326)24
0 0 0 0 25
26
7,038,614 (330)27
17,723 15,473,726 (331)28
48,675,159 (332)29
34,411,771 (333)30
167,954 9,861,471 (334)31
970,113 (335)32
675,629 (336)33
0 (337)34
185,677 0 0 117,106,483 35
36
0 281,436 (340)37
981,334 (341)38
236,662 (342)39
18,218,452 (343)40
5,784 32,702,324 (344)41
10,736 0 745,262 (345)42
FERC FORM NO.1 (ED. 12-87)Page 205
State of Washigton
Name of Respondent Th Rc~t Is:Date of Rep Yea of Reprt
(l) An Orgi (Mo, Va, Yr)
Avita Corp.(2)0 A Resubmission 39,447
ELECTC PLAN IN SERVICE (Accunts 101, 102, 103, 106)
Balance at
Lie Acunt Begig of Yea Addition
No.(a)(Jl)(c)
43 (346)Misc. Power Plant EQuipment 255,189 72,525
44 (347)Asset Retient Costs for Other Prduction 0
45 TOTAL Other Production Plat (Eter Tota of lines 37 th 44)53,269,606 240,098
46 TOTAL Production Plant (Eter Tota of lines 16, 25, 35, and 45)262,442,533 623,366
47 3. TRASMISION PLAN
48 (350)Lad and Lad RiJdts 7,792,399 518,043
49 (352)Strctures and Improvements 7,182,113 109,799
50 (353)Station Equipment 71,689,607 2,273,057
51 (354)Towers and Fixtures 499,054
52 (355)Poles and Fixtures 49,681,551 24,099,742
53 (356)Overhead Conductors and Device 31,482,868 25,864,701
54 (357)Undergrund Conduit 561,148
55 (358)Under£lound Conductors and Device 1,317,910
56 (359)Roads and Trails 85,366
57 (359.1)Asset Retiement Costs for Trsmsion Plant 0
58 TOTAL Tranmission Plat (Eter Tota of lies 48 th 57)170,292,016 52,865,342
59 4. DISTRUTON PLA
60 (360)Lad and Lad Rights 2,914,591 65,636
61 (361)Strctures and Improvements 7,458,354 213,865
62 (362)Station EQuipment 51,070,961 1,00,796
63 (363)Stora~e Battey EQuipment 0 -
64 (364)Poles, Towers, and Fixtur 107,00,394 5,713,027
65 (365)Overhead Conducrs and Device 69,165,883 2,582,210
66 (366)Underground Conduit 37,032,800 2,468,709
67 (367)Under£lund Conductrs and Device 62,420,081 5,411,187
68 (368)Lie Tranformer 89,041,042 8,869,970
69 (369)Serce 61,414,616 3,230,671
70 (370)Mete 15,591,764 1,802,276
71 (371)Instalations on Customer Prses 0
72 (372)Lesed Propert on Customer Premses 0
73 (373)Strt Lightig and Signl System 13,747,049 835,254
74 (374)Asset Retiemetn Costs for Distrbution Plant 0
75 TOTAL Distrbution Plant (Ete Tota of lines 60 th 74)516,863,534 32,202,601
76 5. GEN PLAN
77 (389)Lad and Lad RiJdts 0
78 (390)Strctures and Imprvements 426,959 -
79 (391)Offce Furture and Equipment 0
80 (392)Transporttion EQuipment 3,205,737 516,877
81 (393)Stores EQuipment 21,952
82 (394)Tools, Shop an Ga~e Equipment 1,100,92 187,986
83 (395)Laboratory Equipment 358,753
84 (396)Power Operate EQuipment 9,287,333 882,614
85 (397)Communcation Equipment 4,346,00 942,389
86 (398)Miscellaneous Equipment 0
87 SUBTOTAL (Eter Tota of lies 77 tbu 86)18,747,667 2,529,866
88 (399)Other Tancible Properv 0
89 (399.1)Asset Retiment Costs for Generea Plant 0
90 TOTAL General Plat (Eter Tota of lines 87 th 89)18,747,667 2,529,866
91 TOTAL (Acunts 101 and 106)968,495,105 88,596,684
92 (102)Electrc Plant Puchased 0 -
93 (Lss)(l02) Electrc Plant Sold 0
94 (103)Experenta Plant Unclassified 0 -
95 TOTAL Electrc Plant in Serce 968,495,105 88,596,684
FERC FORM NO.1 (ED. 12-87)Page 206
State of Washigt
Name of Respodent Ths R~ort Is:Date of Report Yea of Report
(1) X An Origi (Mo, Da, Yr)
Avista Coip.(2)0 A Resubmision Decbe 31,200
ELECTRIC PLA IN SERVICE (Accunts 101, 102, 103, and 106) (Continued)
Balance at
Retients Adjustments Tranfers En of Yea Une
(d)(e)(f)(K)No.
327,714 (346)43
0 (347)44
16,520 0 0 53,493,184 45
293,184 0 0 262,772,716 46
47
0 8,310,442 (350)48
7,317 7,284,595 (352)49
327,954 0 73,634,710 (353)50
499,054 (354)51
123,972 0 73,657,321 (355)52
97,194 0 57,250,375 (356)53
561,148 (357)54
1,317,910 (358)55
85,366 (359)56
0 (359.1)57
556,437 0 0 222,600,921 58
59
3,682 2,976,545 (360)60
21,253 7,650,966 (361)61
468,663 67,849 51,679,943 (362)62
0 (363)63
107,425 0 112,611,996 (364)64
79,790 594 71,668,897 (365)65
28,338 878 39,474,049 (366)66
309,260 2,512 67,524,520 (367)67
1,214,880 96,696,132 (368)68
74,525 2 64,570,764 (369)69
2,421,734 14,972,306 (370)70
0 (371)71
0 (372)72
77,230 1 14,505,074 (373)73
0 (374)74
4,806,780 0 71,836 544,331,192 75
.76
0 (389)77
426,959 (390)78
0 (391)79
114,617 3,607,997 (392)80
21,952 (393)81
14,764 1,274,146 (394)82
612 358,141 (395)83
322,164 9,847,783 (396)84
544 0 5,287,854 (397)85
0 (398)86
452,701 0 0 20,824,832 87
0 (399)88
0 (399.1)89
452,701 0 0 20,824,832 90
6,109,102 0 71,836 1,051,054,523 91
0 (102)92
0 93
0 (103)94
6,109,102 0 71,836 1,051,054,523 95
FERC FORM NO.1 (ED. 12-87)Page 207
State of Washington
Name of Respondent This R~rt Is:Date of Report Year of Report
(1) X An Original (Mo, Da, Yr)
A vista Corporation (2)0 A Resubmission April 18, 2008 Dec. 31, 2007
ELECTRIC OPERATING REVENUS (Account 400)
1. Report below operating revenues for each prescribed for each group of meters added. The average number of
account, and manufactued gas revenues in total.customers means the average of twelve figures at the close
2. Report number of customers, columns (t) and (g), on of each month.
the basis of meters, in addition to the number of flat rate 3. If previous year (columns (c), (e), and (g), are not
accounts; except that where separate meter readings are derived from previously reported figures, explain any incon-
added for biling puroses, one customer should be counted sistencies in a footnote.
OPERATING REVENUS
Line Title of Account Amount for Amount for
No.Year Previous Year
(a)c)
1 Sales of Electricity
2 (440) Residential Sales 169,146,869 160,231,038
3 (442) Commercial and Industrial Sales (3)
4 Small (or Commercial)157,579,999 157,200,672
5 Large (or Industral)42,183,687 41,335,190
6 (44) Public Street and Highway Lighting 3,749,898 3,627,865
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railwavs
9 (448) Interdeparental Sales 738,638 732,964
10 TOTAL Sales to Ultimate Consumers 373,399,091 (1)363,127,729
11 (447) Sales for Resale 123,192,795 160,120,645
12 TOTAL Sales of Electricity 496,591,886 523,248,374
13 (Lss) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provision for Refunds 496,591,886 523,248,374
15 Other Operating Revenues
16 (450) Fodeited Discounts
17 (451) Miscellaneous Service Revenues 363,079 280,713
18 (453) Sales of Water and Water Power 309,017 230,504
19 (454) Rent from Electric Prooert 1,978,656 1,825,262
20 (455) Interdeparental Rents
21 (456) Other Electric Revenues 2,762,464 38,906,736
22 (456.1) Revenues from Transmission of Electricty of Others 5,266,099
23
24
25
26 TOTAL Other Operating Revenues 10,679,315 41,243,215
27 TOTAL Electric Ooerating Revenues $507,271,201 $564,491,589
FERC FORM NO.1 (ED. 12-89)Page 300
Name of Respondent Date of Report
(Mo, Da, fr)
State of Wash in on
Year of ReportThis R~rt Is:
(1) ~ An Original
A vista Corporation (2) D A Resubmission April 18, 2008 Dec. 3 i, 2007
ELECTRIC OPERATING REVENUS (Account 400) (Continued)
4. Commercial and Industral Sales. Account 442, may
be classified according to the basis of classification (Small
or Commercial, and Lage 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 Durng Year, for
important new territory added and importnt rate increases
or decreases.
6. For lines 2, 4, 5, and 6, see page 304 for amounts
relating to unbiled revenue by accounts.
7. Include unetered sales. Provide details of such sales
in a foonote.
MEGA WAIT HOURS SOLD A VG. NO. OF CUSTOMERS PER MONT
Number for
Number for Year Previous Year Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Amount for
Previous Year
(e)
2,136,034 2,134,250 22,460 22,158
835,046 817,901 900 894
16,818 16,652 300 292
11,089 11,013 42 41
5,479,140 (2)5,411,417 228,758 224,661
2,309,007 3,246,674 38
7,788,147 8,658,091 228,758 224,699
7,788,147 8,658,091 228,758 224,699
(1) Includes $178,008 ofunbiled revenues.
(2) Includes (3,363) MW relating to unbiled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilzation of energy and not on size of account.
FERC FORM NO.1 (ED. 12-89)Page 301
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Co~(2)I I A Resubmission April 18, 2008 December 31, 2007
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 (1) POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation --
4 500 Ooeration Suoervision and Engineering 130,610 139,983
5 501 Fuel 10,203,721 10,784,256
6 502 Steam Exoenses 538,724 514,671
7 503 Steam from Other Sourcs --
8 Less i (504) Steam Transferrd-Cr.--
9 505 Electc Exoenses 793,599 772,066
10 506 Miscellaneous Steam Power Exoenses 435,070 403,08
11 507 Rents --
12 509 Allowances --
13 TOTAL Ooeration (Enter Total of Lines 4lhru 11)12,101,723 12,614,023
14 Maintenance --
15 510 Maintenance Supervision and Engineering 76,477 79,088
16 511 Maintenance of Strctures 45,617 50,096
17 512 Maintenance of Boiler Plant 1,166,733 1,428,261
18 513 Maintenance of Electric Plant 351,380 204,600
19 514 Maintenance of Miscellaneous Steam Plant 181,661 168,202
20 TOTAL Maintenance (Enter Total of Lines 14lhru 18)1,821,869 1,930,247
21 TOTAL Power Production Exoenses-Steam Plant (Enter Total of lines 12 and 19)13,923,592 14,544,270
22 B, Nuclear Power Generation
23 Ooeration
24 517 Ooeration Supervision and Engineering --
25 518 Fuel --
26 519 Coolants and Water --
27 520 Steam Expenses --
28 521 Steam from Other Sourcs --
29 Less) (522) Steam Transferred-Cr.--
30 523) Electc ExPenses --
31 524) Miscllaneous Nuclear Power Expenses --
32 525) Rents --
33 TOTAL Operation (Enter Total of liens 23 thru 31)--
34 Maintenance
35 528 Maintenance Supervision and Engineering --
36 529 Maintenance of Strctures --
37 530 Maintenance of Reactor Plant Equipment --
38 531 Maintenance of Electric Plant --
39 532 Maintenance of Miscellaneous Nuclear Plant --
40 TOTAL Maintenance (Enter Total of lines 34lhru 38)--
41 TOTAL Power Production ExPenses-Nuclear Power(Enter total of lines 32 and 39)--
42 C. Hydraulic Power Generation
43 Ooeration
44 535 Operation Supervision and Engineering 854,251 940,411
45 536 Water for Power 474,956 498,379
46 537 Hydraulic Expenses 1,898,758 1,844,214
47 538 Electrc Expenses 2,288,257 2,195,748
48 539 Miscellaneous Hydraulic Power Generation Expenses 257,179 271,040
49 540 Rents 730,547 641,611
50 TOTAL Ooeration (Enter Total of lines 43thru 48)6,503,948 6,391,405
FERC FORM NO.1 (12-96)Page 320
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Cor (2)I I A Resubmlssion April 18. 2008 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year ount for Previous Ye
(a)(b I (c)
50 C. HYdraulic Power Generation (Continuedl
51 Maintenance
52 541 Maintenance Supervision and Engineering 170,151 147,070
53 542 Maintenance of Structures 84,583 113,970
54 543 Maintenance of Reservoirs. Dams, and Waterways 832.965 435,697
55 544 Maintenance of Electric Plant 605,252 515,586
56 545 Maintenance of Miscellaneous HYdraulic Plant 69,875 80,545
57 TOTAL Maintenance (Enter Total of lines 52 thru 561 1,762,826 1,292,868
58 TOTAL Power Production Expenses-Hvdraulic Power (Enter total of lines 49 and 571 8,266,774 7,684,273
59 D. Other Power Generation
60 Operation
61 546 Ooeration Supervision and Engineering 123,131 165,003
62 547 Fuel 2,189,080 1,460,041
63 546 Generation Exenses 117,166 139,136
64 549 Miscellaneous Other Power Generation Exoenses 116,417 116,166
65 550 Rents (21.846 122,265
66 TOTAL Operation (Enter Total of lines 61 thru 651 2,523,948 1,858,080
67 Maintenance
68 551 Maintenance Supervision and Engineering 32,441 48,323
69 552 Maintenance of Strctures 4,014 865,44
70 553 Maintenance of Generating and Electric Plant 266,59 356.866
71 554 Maintenance of Miscellaneous Other Power Generation Plant 60.454 65.042
72 TOTAL Maintenance (Enter Total of lines 68 thru 711 363,458 395,210
73 TOTAL Power Production Expenses-Oer Power (Enter Total of lines 66 and 721 2.887,405 1,462,871
74 E. Other Power Supplv Expenses
75 5551 Purchased Power 123,44,443 131,714.783
76 5561 System Contrl and Load Dispatching 310,400 420,493
77 5571 Other Expenses 29,555,295 68,623,876
78 TOTAL Other Power Supply Expenses (Enter Total of lines 75 thru 771 153,314,139 200,759,151
79 TOTAL Power Production Expenses (Enter Total of lines 20, 40. 58. 73 and 781 178,391,910 224,450,565
80 2. TRANSMISSION EXPENSES
81 Operation
82 560l Ooeration Suoervision and Engineerina 1.549,830 1.125.845
83 5611 Load Dlsoatchina 1,229,881 1,271,288
84 561.1 Load Disoatchina Reliabilitv -10.673
85 561.2 Load Disoatchina Monitor and Ooerate Transmission SYStem -756.744
86 561,3 Load Disoatchina Transmission Service and Sched -507,452
87 561,4 Schedulina Svsemt Contrl and Disoatch Servces --
88 561.5 Reliabiltv, Plannina and Standards Develooment --
89 561.6 Transmission Service Studies --
90 561.7 Generation Interconnecton Studies .-
91 561.8 Reliabiltv, Plannina and Standards Development Services --
92 562 Station Exoenses 59.833 171,885
93 563 Overhead Line Expenses 51,866 45,462
94 564 Underground Line Expenses --
95 565 Transmission of Electricit by Others 8,947,833 7.821,504
96 566 Miscellaneous Transmission Expenses 565,932 474,416
97 567 Rents 5,838 27,64
98 TOTAL Operation (Enter Total of lines 82 thru 891 12,411,013 12,212,913
99 Maintenance
100 568 Maintenance Supervision and Engineering 348,402 297,767
101 569 Maintenance of Structures 165.859 81,609
102 570 Maintenance of Station Eguipment 714,Q8 877,832
103 571 Maintenance of Overhead Lines 203,023 147.315
104 572 Maintenance of Underaround Lines 11,075 2,805
105 573 Maintenance of Miscellaneous Transmission Plant 64,645 35,167
106 TOTAL Maintenance (Enter Total of lines 92 thru 97\1,507,082 1,442,495
107 TOTAL Transmission Exoenses (Enter Total of lines 90 and 98\13.918,095 13,655,409
108 3. DISTRIBUTION EXPENSES
109 Operation
110 1(580) Operation Supervision and Engineering 705,495 620,718
FERC FORM NO.1 (12-96)Page 321
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Cor (2)I I A Resubmission April 18, 2008 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year mount for Prior Year
(a)(bT (c i
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load Dispatching --
105 582 Station Expenses 264,375 241,907
106 583 Overhead Line Expenses 666,440 737,220
107 584 Underground Line Expenses 860,249 885,131
108 585 Stret Lighting and Signal SYStem Expenses 70,073 57,563
109 586 Meter Expenses 1,071,686 895,819
110 587 Customer Installations Expenses 476,221 494,245
111 588 Miscellaneous Distribution Expenses 3,064,584 3,031,597
112 589 Rents 99,728 95,365
113 TOTAL Operation (Enter Total of lines 102 thru 112)7,278,852 7,059,565
114 Maintenance
115 590 Maintenance Supervision and Engineering 846,576 974,197
116 591 Maintenance of Strctures 180,727 190,092
117 592 Maintenance of Station EQuipment 700,669 724,580
118 593 Maintenance of Overhead Lines 3,584.234 4,758,276
119 594 Maintenance of Underground Lines 793,324 764,838
120 595 Maintenance of Line Transformers 494,527 443,579
121 596 Maintenance of Street Lighting and Signal SYStems 411,842 293,064
122 597 Maintenance of Meters 94,061 76,442
123 598 Maintenance of Miscllaneous Distribution Plant 266,697 253,826
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)7,372,658 8,478,892
125 TOTAL Distribution Expenses (Enter Total of lines 113 and 124)14,651,509 15,538,457
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Ooeration
128 901 Suoervision 351,719 337,233
129 902 Meter Readino Exoenses 1,777,494 1,728,782
130 903 Customer Records and Collection Exoenses 5,341,001 5,790,728
131 904 Uncollectible Accounts 1,077,906 1,013,27
132 905 Miscellaneous Customer Accounts Exoenses 125,274 120,036
133 TOTAL Customer Accounts Exoenses /Enter Total of lines 128 thru 132)8,673,395 8,990,206
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Supervision --
137 908 Customer Assistance Expenses 7,346,340 7,624,298
138 909 Informational and Instructional Expenses 48,535 44,214
139 910 Miscellaneous Customer Service and Informational Expenses 77,192 70,562
140 TOTAL Cust. Service and Informational Expenses (Enter Total of lines 136 thru 139\7,472,067 7,739,074
141 6. SALES EXPENSES
142 Ooeration
143 911 Suoervision --
144 912 Demonstratina and Sellna Exoenses 319,777 333,599
145 913 Advertisina Exoenses 172,832 178,745
146 916 Miscellaneous Sales Exoenses 189,302 143,953
147 TOTAL Sales Exoenses /Enter Total of lines 143 thru 146\681,911 656,297
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrative and General Salaries 12,626,039 11,493,206
151 921) Ofce Supplies and Expenses 2,365,374 2,791,875
152 Less) (922) Administtive expenses Transferrd-eredit /22,764 /18,576
FERC FORM NO.1 (12-96)Page 322
Washington
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Cor (2)I I A Resubmission April 18, 2008 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Illmount for Prior Year
fa J I (bJ Ie J
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 923 Outside Services Emploved 7,608,147 6.613,135
155 924 Properl Insurance 734,617 788,820
156 925 Injuries and Damaaes 2.143,356 2,495,688
157 926 Emplovee Pensions and Benefits 675,530 758.281
158 927 Franchise Reauirements --
159 928 Reaulatorv Commission Expenses 2.818.994 1,186,343
160 Less) (929) Duplicate Charaes-Cr.--
161 930.1) General Advertsina Expenses 2.116,427 8,679
162 930.2) Miscellaneous General Expenses -2.027.828
163 931) Rents 455,372 707.526
164 TOTAL Operation (Enter Total of lines 150 thru 163)31,521,094 28,852.805
165 Maintenance
166 935) Maintenance of General Plant 5.249.301 4,435.303
167 TOTAL Administrative and General Expenses (Enter Total of lines 164 and 166)36.770,395 33.288,108
168 TOTAL Electric Operation and Maintenance Expenses (Enter Total of lines 260.559,282 304.318,115
79,99,125,133,140,147,and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
,
1. The data on number of em pi 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 befe department frm joint functions of combination utilties may
2. If the respondent's payroll for 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 attbuted to the electric departent frm joint functions.
1 Payrll Period Ended (Date) December 31, 2007
2 Total Regular Full-Time Emplovees 393 396
3 Total Part-Time and Temporarv Emplovees 18 24
4 Allocation of General Emplovees 218 231
5 Total Emplovees (See Note 1)629 651
FERC FORM NO.1 (12-96) Page 323
Name of Respodent This report is:
(1) (X)An Onginal
Date of Report
(Mo,Da, Yr)
State of Washinaton
Year of Report
Avista Corp.
(2) ( ) A Resubmission 041181208 Dec. 31, 207
TRSMISSION LI STATITICS
1. Report information coceming transmission lines, cot of lines, and expenses for yer. Ust 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 Accunts. Do not reprt
substation cots and expenses on this page.
3.' Report data by individual lines for all volage if so required by a State commission.
4. Exclude from this page any transmission lines for which plant cots are included in Act 121, Nonutlity Propert.
5. Indicate wheter the ty of supporting structure reported in coumn (e) is: (1) single poe, wo or steel; (2) H.frame, woo, or steel poles; (3) tower; or (4)
underground construc-tion. "a transmission line has more than one tye of supporting structre, indicate the mileage of each ty of construction by the use of
brackets and exra lines. Minor portions of a transmission line of a different ty of cocton nee no be distinguished from the remainder of the line.
6. Report in columns (f) and (g) the tot poe miles of each transmission line. Show in column (f) the pole miles of line on structures the cot of which is reported
for the line designated;coversely, show in coumn(g) the pole miles of line on structres the cot of which is reported for another line. Report pole miles of line on
leased or parly owed structures in column (g). In a fooote, explain the bais of such ocupancy and state whether expenses with respeto such structures are
VOLTAGE (KV Type of LENGTH (pole miles) (In
DESIGNATION (Indicating where other Supporting the cae of underground lines,Number
than 60 cvle,3 i hase)Structure reoort circuit miles.l of
Une On structure On structure Circuits
No.From To Operating Designed of Une of Another
Designated Une
(aJ (bl (el (d)(e)(f (K)(hJ
1 Group Sum 60 60 1.00
2
3 Group Sum 115 115 935.00
4
5 Beacon Sub #4 BPABell Sub 23 230 Steel Tower 1.00 1
6 Beacon Sub BPABeIl Sub 23 230 Htyp 5.00 1
7 Beacon Sub #5 BPABell Sub 230 230 Steel Pole 4.00 1
8 Bea Sub #5 BPABell Sub 23 230 HTyp 2.00 1
9 Beacon Cabinet Gorge Plant 230 230 Stee Tower 1.00 1
10 Beacon Cabinet Gorge Plant 230 230 Stee Pole 2
11 Beacon Cabinet Gorge Plant 230 230 HType 15.50 1
12 Beacon Sub Lolo Sub 23 230 Steel Tower 1.00 1
13 Beacon Sub LoloSub 23 230 HType 21.00 1
14 Benewah Shawnee 230 230 Stee Pole 15.00 1
15 North Lewiston Walla Walla 230 230 Stee Tower 4.00 1
16 North Lewiston Walla Walla 230 230 HTyp 31.00 1
17 Nort Lewiston Shawnee 230 230 Stee Tower 7.00 1
18 North Lewiston Shawnee 23 23 HType 26.00 1
19 Walla Walla Wanapum 23 230 Alum.1
20 Walla Walla Wanapum 23 23 HTyp 78.00 1
21
22
23 BPAUne West Side Sub 230 230 Steel Pole 2.00 2
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 I TOTAL 1,148.50 1.00 19
FERC FORM NO.1 (E. 12-87)Page 422
Avista Corp.
This Report Is:
(1)1l An Original
(2)0 A Resubmission
Date of Report
(Mo, Da Yr)
State of Washington
Yea of ReportName of Respondent
04118100 Dec. 31, 2007
TRSMISSION STATISTICS (Continued)
7. Do not report the same transmission line structure twce. Report lower voltage lines and higher voge lines as one line. Designate in a footnoe if
you do not include lower voltage lines with higher voltage lines. If tw or more transmission line structures support lines 01 the same voltage, report the
8. Designate any transmission line or portion thereof for which the respondent is not the sole ower. If such proper is leased from another company,
give name 01 lessor, date and terms and terms of leae, and amount 01 rent for year. For any transmission line other than a leased line, or porton
thereof, for which the respondent is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statement
explaining the arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name 01 coower, basis 01
sharing expenses 01 the line, and how the expenses borne by the respondent are accunted for, and acounts affeced. Specfy whether lessor, co
9. Designate any transmission line leased to another company and give name 01 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 caled for in columns 0) to (i) on the bok cost at end of yer.
COST OF LINE (Include in coumn 0) land,Exenses, except Deprecation and Taxes
Sizeofl Land Rights, and clearing right-ol-way)
Conductor
and Material Lad Contructon and Total Cot Operation Mantenance Rents Total Une
Other Costs Exenses Exenses Exenses No.
m 0)(k)(I)(m)(n)(0)(p)
136,038 70,092 206,130 1
2
4,137,548 51,522,677 55,660,225 80,200 249,382 329,582 3
4
795 McMACSR 17,912 1,33,573 1,352,485 5
1272McMACSR 6
1272 ACSS 7
1272 ACSS 30,323 3,226,063 3,256,386 8
795 McMACSR 9
1590 ACSS 10
795 McMACSR 113,410 15,741,949 15,855,359 6,934 6,93 11
795 McMACSR 12
1272 McMAL 92,558 1,352,229 1,44,787 3,551 3,551 13
1590 ACSS 569,739 46,617,039 47,186,778 1,478 1,478 14
1272 McMAL 15
1272 McMAL 598,166 4,759,454 5,357,620 1,262 3,280 4,542 16
1272 McMAL 17
1272 McMAL 862,135 7,391,738 8,253,873 8,720 2,017 10,737 18
1272 McMAL 19
1272 McMAL 70,781 2,461,474 2,532,255 1,993 4,847 6,84 20
21
22
1272 McMAL 36,461 587,224 623,685 23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
6,665,071 135,064,512 141,729,583 I 92,175 271,489 °,383,66 39
FEC FORM NO.1 (E. 12-87)Page 423
Data Request for Statistics Report - 2007
Line No
1 Electric Service Revenues
2
3 251,356,668 234,714,224 169,146,869 160,231,038
4 319,386,474 314,154,243 199,763,686 198,535,862
5 5,516,824 5,268,037 3,749,898 3,627,865
6 856,061 849,076 738,638 732,964
7 138,609,644 175,572,595 123,192,795 160,120,645
8 28,405,882 66,996,908 10,679,315 41,243,215
9
10
11 Total Electric Service Revenues
12
13 Dis ositon of Ener
14
15 3,670,026 3,577,694 2,480,153 2,431,601
16 5,216,440 5,171,749 2,971,080 2,952,151
17 25,418 24,783 16,818 16,652
18 12,842 12,776 11,089 11,013
19 2,536,103 3,552,362 2,309,007 3,246,674
20
21
22 Total Dis osition of Ener
23
24 Avera e Number of Electric Customers Per Month
25
26 306,737 300,940 205,056 201,276
27 39,865 39,300 23,360 23,052
28 426 425 300 292
29 69 67 42 41
31
32
33
34 Miles of Transmission Pole Lines Rounded 2,150 2,135 1,149 1,134
35 Number of Line Transformers 109,869 107,624 76,129 75,762
36 Ca aci of All Line Transformers 4,485 4,352 3,470 3,357
37 Number of Meters 368,182 356,506 247,843 239,211
Electric Statistic OAT A.XLS
IDAHO
Name of Respondent Ths Report Is:
(l)~An Originl
A vista Corporation (2)DA Resubmission
Date of Report
(Mo, Da, Yr)
State of Idao
Yea of Report
April 18,2008 December 31, 2007
SUMY OF UTILITY PLAT AN ACCUMUATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AND DEPLETION
Line
No.
Item Total Electrc
(a)
UTILITY PLAN1
2
3
4
5
6
7
8
9
io
II
12
13 TOTAL Util Plant (Enter Tota oflines 8 th 12)
14 Accum. Prov. for De r., Amort., & De i.
15 Net Util Plant (Enter tota of line 13 less 14)
DETAI OF ACCUMATED PROVISIONS FOR
DEPRECIATION, AMORTIZATION AN DEPLETION16
17 In Service:
18 De reciation
19 Amort. and De i. of Producing Nat. Gas Land and Lad Ri hts
20 Accumulate De reciation - Kette Falls
21 Amort. of Other Utili Plant
22 TOTAL in Service (Enter Total of lines 18 th 21)
23 Leased to Others
24 De reciation
25 Amortzation and De letion
26
27
28
29
30
31
32
TOTAL Leased to Others (Enter Tota of lines 24 and 25)
Held for Futue Use
De reciation
Amortization
33
TOTAL Held for Futue Use (Ent. Tot. of lines 28 and 29)
Abandonment of Leases (Natual Gas)
Amort. of Plant Ac uisition Adustment
TOTAL Accumulated Provisions (Should agree with line 14 above)
(Enter Total of lines 22, 26, 30, 31, and 32)
796,823,282
1,646,656
670,684,893
798,469,938 670,684,893
39,828
3,250,034
o
801,759,800
o
801,759,800
1,383,832
o
672,068,725
o
672,068,725
o o
o o
FERC FORM NO.1 (ED. 12-89)Page 200
A vista Corporation
This R~ort Is:
(1) ~ An Original
(2) 0 A Resubmission Apri18,2008
Date of Report
State of Idao
Year of ReportName of Respondent
December 31, 2007
SUMMAY OF UTILITY PLAN AN ACCUMATED PROVISIONS
FOR DEPRECIATION, AMORTIZATION AN DEPLETION (Contiued)
Gas Other (Specify)Other (Specif)Other (Speify)Common Line
No.
1
2
120,785,323 5,353,066 3
403,189 1,243,467 4
5
6
7
121,188,512 6,596,533 8
9
39,828 10
1,863,078 3,124 11
12
123,091,418 6,599,657 13
0 14
123,091,418 6,599,657 15
o o 33
FERC FORM NO.1 (ED. 12-89)Page 201
Name of Respondent Th RC~r Is:Date of Reprt Yea of Rep
2 (1) An Ongi (Mo, Va, Yr)
Avita Corp.(2)0 A Resubmssion Deber 31,2007
ELCTRC PLAN IN SERVICE (Accunts 101, 102, 103, 106)
1. Repor below the oral cos of ele plat in se ac-este bas if necessa, and inchie the en1rs in colu
carg to the pred accots.(c). Al to be inchied in colu (c) ar en1r for revesa
2. In addon to Accoutl01, EI Plat in Ser (CI of tetati d~ of prior ye reor in colu (b).
siie), th page and the next inchie Accouts 102 EI Plat Liwi, if the redet ha a sicant amt of plat
Puchase or Sold; Accot 103, Exeital El Plat Un-retits Whh have not bee classed to pr accots
Clss; and Accout 106, Completed Cost Not Cls-at the end of the yea, include in colu (d) a tetative dib-
sied - Elec.ut of such retits on an este basi, wi appop-
3. Inchie in colu (c) or (d), as approte. cois of add-rite cotra entr to the accot for accute depiation
its and retimets for the cit or preedg yea.prvi Inclu al in colu (d) rever of tetative di
4. Enclose in parentheses cr adjusts of plat accts to trilmtis of pr yea of unclasied retmets Atth su-
indiate the negative efec of suh accouts pleta sttet showig the accout dis of these
5. Class AccouU 06 accordig to prsced accouts on an tentative classatis in colus (c) and (d), inclug the
Balce at
Lie Acunt Begig of Yea Addition
No.(a)(b)(c)
1 1. INANGIBLE PLA
2 (301)Organzation 0
3 (302)Frachses and Conents 9,036,684
4 (303)Miscellaneous hitagible Plant 0
5 TOTAL hitagible Plant (Eter Tota of lies 2, 3, and 4)9,036,684 -
6 2. PRODUCTION PLAN
7 A Stea Prduction Plat
8 (310)Lad and Lad Rights 0
9 (311)Strctus and Improvements 0
10 (312)Boiler Plant Equipment 0
11 (313)EnJtes and EnJte Dnven Genertors 0
12 (314)Tubogenertor Units 0
13 (315)Acsor Electrc Equipment 0
14 (316)Mic. Power Plant Equipment 0
15 (317)Asset Retiement Costs for Stea Prduction 0
16 TOTAL Stea Prduction Plant (Ete Tota of lies 8 tb 15)-
17 B. Nuclea Production Plant
18 (320)Lad and Lad Rights 0
19 (321)Strctur and Improvements 0
20 (322)Reactor Plat Equipment 0
21 (323)Tubogenerator Units 0
22 (324)Accsorv Electrc Equipment 0
23 (325)Misc. Power Plant Equipment 0
24 (326)Asset Retiement Costs for Nuclea Prducton 0
25 TOTAL Nuclea Production Plant (Ete Tota of lies 18 tb 24)0 -
26 C. Hydrulc Prducon Plat
27 (330)Lad and Lad Rights 6,056,374 253,886
28 (331)Strctures and Improvements 10,225,832 365,729
29 (332)Reseroirs, Dam, and Waterways 26,293,101 4,030,270
30 (333)Wate Wheels, Tubines, and Generators 34,237,881 5,954,716
31 (334)Accessory Electrc Equipment 6,127,258 1,00
32 (335)Misc. Power Plant Equipment 2,651,246 15,279
33 (336)Roads, Railrads, and Bnd£es 1,098,564
34 (337)Asset Retiement Costs for Hydaulc Prduction 0
35 TOTAL Hydraulic Production Plant (Eter Tota of lies 27 tb 34)86,690,256 10,620,880
36 D. Other Pruction Plat
37 (340)Lad and Lad Rights 621,682
38 (341)Strctur and Improvements 3,186,951
39 (342)Fuel Holders, Prducts and Acsones 1,700,144
40 (343)Pre Mover 3,658,328
41 (344)Generators 48,574,276 58,691
42 (345)Acsory Electrc Equipment 1,868,084 2,581
FERC FORM NO.1 (ED. 12-91)
State of Ido
Page 204
State of Idao
Name of Respondent Ths R~ort Is:Date of Report Yea of Report
(1) X An Origi (Mo, Da, Yr)
Avista Coip.(2)0 A Resubmision Decmbe 31, 2007
ELECTRIC PLAN IN SERVICE (Accunts 101, 102, 103, an 106) (Continued)
reversals of the prior yeas tetatie act dis of um (f) on the ofse to the debit or cr diut Dl
these amts Car obseance of the above incts colu (f) to pr acct cJaatis.
and the text of Accots 101 and 106 wi avoid seou omi 7. For Accout 399, stte the natu and use of plat Dlclned
sis of the re amot of respdents plat act Dl the accout and if substti in amout sumi a supie
Dl sece at end of yea.meta sttemet shoWÚg subaccout classati of suh
6.Show Dl colu (f) relasifatis or trsfer wi plat conorg to the rets of these pags.
ut plat accounts Inchi al Dl colu (f) the addis 8. For each amt comg the repor balace and
or reuctons of pr accot classiations arg frm chage Dl Accout 102 stte the pr puchase or sold,
diuti of amts ii recorded Dl Accout 102 In na of vedor or purhase, and date of transact. If pro
showi the cleance of Accout 102 Dlchide Dl colu (e)pose jou entr have be fi wi the Comsi
the amouts wi re to accute provi for as reed by the Unior Systm of Accounts gi al
depreiati, acqo adjusts, etc., and show Dl col-date of suh fiii
Balce at
Retiements Adjustments Trafers End of Yea Lie
(d)(e)(f (K)No.
1
0 (301)2
9,036,684 (302)3
0 (303)4
0 0 0 9,036,684 5
6
7
0 (310)8
0 (311)9
0 (312)10
0 (313)11
0 (314)12
0 (315)13
0 (316)14
0 (317)15
0 0 0 0 16
17
0 (320)18
0 (321)19
0 (322)20
0 (323)21
0 (324)22
0 (325)23
0 (326)24
0 0 0 0 25
26
6,310,260 (330)27
4,709 10,586,852 (331)28
21,887 30,301,484 (332)29
606,738 39,585,859 (333)30
42,099 6,086,159 (334)31
90,994 2,575,531 (335)32
1,098,564 (336)33
0 (337)34
766,427 0 0 96,544,709 35
36
621,682 (340)37
3,186,951 (341)38
1,700,144 (342)39
3,658,328 (343)40
48,632,967 (344)41
0 1,870,665 (345)42
FERC FORM NO.1 (ED. 12-87)Page 205
Name of Respodent ThR~Is:Date of Reprt Yea of Reprt
(1) X An Orgi (Mo, Va, Yr)
Avista Corp.(2)D A Resubmision Decber 31, 2007
ELECTRC PLA IN SERVICE (Accunts 101, 102, 103, 106)
Balance at
Lie Acunt Begig of Yea Addition
No.(a)(b)(c)
43 (346)Misc. Power Plant Equipment 0
44 (347)Asset Retement Costs for Other Prducon 0
45 TOTAL Other Prduction Plat (Ete Tota of lines 37 th 45)59,609,465 61,272
46 TOTAL Prduction Plant (Ete Tota of lies 16,25,35, and 45)146,299,721 10,682,152
47 3. TRSMISION PLAN
48 (350)Lad and Lad Riclts 4,258,849 234,906
49 (352)Strctures and Improvements 6,144,464 1,317,389
50 (353)Station Equipment 63,624,891 6,417,497
51 (354)Towers and Fixtures 556,655 0
52 (355)Poles and Fixtures 43,814,261 627,646
53 (356)Overhead Conductors and Device 26,759,971 542,808
54 (357)Under£lound Conduit 0 0
55 (358)Under£lound Conductors and Devices 0 0
56 (359)Roads and Trai 1,374,00
57 (359.1)Asset Retiement Costs for Tramission Plant 0
58 TOTAL Tranmision Plat (Ete Tota of lies 48 th 57)146,533,093 9,140,246
59 4. DISTRUTON PLAN
60 (360)Lad and Lad Riclts 819,234 151,882
61 (361)Strctures and Improvements 2,771,562 419,601
62 (362)Station Equipment 27,920,810 1,817,770
63 (363)Storal!e Batter Equipment 0 0
64 (364)Poles, Towers, and Fixtures 68,421,492 4,639,718
65 (365)Overhead Conductors and Device 46,495,385 3,392,387
66 (366)Under£lound Conduit 24,854,500 1,555,357
67 (367)Underl!ound Conductors and Device 35,850,946 3,703,807
68 (368)Lie Traformers 50,419,881 3,979,183
69 (369)Serce 38,376,889 2,293,831
70 (370)Meters 8,131,116 24,479
71 (371)Intalation on Customer Prmises 0 0
72 (372)Lesed Prperv on Customer Premes 0 0
73 (373)Street Liclti.i and Sign System 10,852,542 967,961
74 (374)Asset Retient Costs for Distrbution Plat 0
75 TOTAL Distrbution Plant (Eter Tota of lies 60 th 74)314,914,358 23,165,976
76 5. GEN PLAN
77 (389)Lad and Lad RiMts 101,907
78 (390)Strctures and Improvements 1,017,107 108,811
79 (391)Offce Furture and Equipment 0 0
80 (392)Tranporttion Equipment 1,293,057 156,059
81 (393)Store Equipment 30,140 0
82 (394)Tools, Shop and Gariie Eauipment 422,808 16,402
83 (395)Laboratorv Equipment 314,854 0
84 (396)Power Opte Equipment 5,679,833 44,713
85 (397)Commwication Equipment 2,404,789 1,388,792
86 (398)Miscellaneous Eauipment 2,785 0
87 SUBTOTAL (Eter Tota of lines 77 th 86)11,267,279 1,714,777
88 (399)Other Tangible Prpert 0
89 (399.1)Asset Retiement Costs for Geer Plant 0
90 TOTAL Geerl Plat (Eter Tota of lines 87 and 90)11,267,279 1,714,777
91 TOTAL (Acunts 101 and 106)628,051,134 44,703,151
92 (102)Electrc Plant Puchsed 0
93 (Ls)(102) Electrc Plat Sold 0
94 (103)Exerienta Plant Unclassifed 0
95 TOTAL Electrc Plant in Serce 628,051,134 44,703,151
FERC FORM NO.1 (ED. 12-87)
State of Idao
Page 206
State of Idao
Name of Responent Ths RiE0rt Is:Date of Report Yea of Reprt
(1) X AnOngi (Mo, Da, Yr)
Avita Corp.(2)0 A Resubmission Decber 31, 200
ELCTRC PLAN IN SERVICE (Accounts 101, 102, 103, an 106) (Continued)
Balce at
Retments Adjustments Transfers End of Yea Lie
(d)(e)(f)(K)No.
0 (346)43
0 (347)44
0 0 0 59,670,737 45
766,427 0 0 156,215,446 46
47
4,493,755 (350)48
7,461,853 (352)49
326,094 0 69,716,294 (353)50
556,655 (354)51
19,356 0 44,422,551 (355)52
6,642 0 27,296,137 (356)53
0 (357)54
0 (358)55
1,374,00 (359)56
0 (359.1)57
352,092 0 0 155,321,247 58
59
971,116 (360)60
0 3,191,163 (361)61
100,246 (67,849)29,570,485 (362)62
0 0 (363)63
138,279 72,922,931 (364)64
72,914 (594)49,814,264 (365)65
26,824 (878)26,382,155 (366)66
240,762 (2,512)39,311,479 (367)67
34,805 54,364,259 (368)68
56,343 (2)40,614,375 (369)69
8,375,595 (370)70
0 (371)71
0 (372)72
62,585 (1)11,757,917 (373)73
0 (374)74
732,758 0 (71,836)337,275,739 75
76
101,907 (389)77
0 1,125,918 (390)78
0 0 (391)79
52,413 1,396,703 (392)80
0 30,140 (393)81
5,650 433,560 (394)82
767 314,087 (395)83
351,507 5,373,039 (396)84
0 0 3,793,581 (397)85
0 2,785 (398)86
410,337 0 0 12,571,720 87
0 (399)88
0 (399.1)89
410,337 0 0 12,571,720 90
2,261,614 0 (71,836)670,420,836 91
0 (102)92
0 93
0 (103)94
2,261,614 0 (71,836)670,420,836 95
FERC FORM NO.1 (E. 12-87)Page 207
Name of Respondent This R~rt Is:Date of Report Yea of Report
(1) An Orginal (Mo. Da, Yr)
A vista Corporation (2)0 A Resubmission April 18, 2008 Dec. 31, 2007
ELECTRC OPERATING REVENUS (Account 400)
I. Report below operating revenues for each prescribed for each group of meters added. The average number of
account, and manufactured gas revenues in total.customers means the average of twelve figures at the close
2. Report number of customers, columns (f) and (g), on of each month.
the basis of meters, in addition to the number of flat rate 3. If previous year (columns (c), (e), and (g), are not
accounts; except that where separate meter readings are derived from previously reported figures, explain any incon-
added for biling puroses, one customer should be counted sistencies in a footnote.
OPERATING REVENUS
Line Title of Account Amount for Amount for
No.Year Previous Year
(a)(b)(c)
1 Sales of Electricity
2 (440) Residential Sales 82,202,981 74,476,039
3 (442) Commercial and Industrial Sales (3)
4 Small (or Commercial)66,597,380 63,990,388
5 Lar~e (or Industrial)53,023,256 51,625,770
6 (444) Public Street and Highwav Lightinl!1,766,926 1,64,172
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railwavs
9 (448) Interdeparmental Sales 109,758 108,667
10 TOTAL Sales to Ultimate Consumers 203,700,301 (1)191,841,036
11 (447) Sales for Resale 665,530 853,338
12 TOTAL Sales of Electrcity 204,365,831 192,694,374
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provision for Refunds 204,365,831 192,694,374
15 Other Operatin~ Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues 195,158 166,620
18 (453) Sales of Water and Water Power
19 (454) Rent from Electrc Propert 766,116 721,856
20 (455) Interdeparental Rents
21 (456) Other Electric Revenues 265,133 5,703,285
22 (456.1) Revenues from Transmission of Electrctv of Others 5,183,591
23
24
25
26 TOTAL Other Operatin~ Revenues 6,409,998 6,591,761
27 TOTAL Electrc Ooerating Revenues $210,775,829 $199,286,135
State of Idaho
FERC FORM NO.1 (ED. 12-90)Page 300
Name of Respondent This R~rt Is:
(1) l2 An Original
Date of Report
(Mo, Va, Yr)
State of Idao
Year of Report
A vista Corporation (2) 0 A Resubmission April 18, 2008 Dec. 31, 2007
ELECTRC OPERATING REVENUS (Account 400) (Continued)
4. Commercial and Industral Sales, Account 442, may
be classified according to the basis of classification (Small
or Commercial, and Lage 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, Importt Changes During Year, for
important new territory added and importt rate increases
or decreases.
6. For lines 2, 4, 5, and 6, see page 304 for amounts
relating to unbiled revenue by accounts.
7. Include unmetered sales. Provide details of such sales
in a foonote.
Amount for
Previous Year
(e)
AVG. NO. OF CUSTOMERS PER MONTH
Number for
Number for Year Previous Year Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
MEGA WATT HOURS SOLD
996,001 975,577 16,027 15,753
1,249,326 1,243,987 477 494
8,600 8,131 126 133
1,631 1,648 19 19
3,445,281 (2)3,375,278 118,320 116,052
20,002 30,029 2
3,465,283 3,405,307 118,320 116,054
3,465,283 3,405,307 118,320 116,054
(1) Includes $865,383 of unbiled revenues.
(2) Includes 3,934 MWH relating to unbiled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilzation of energy and not on size of account.
FERC FORM NO.1 (ED. 12-89)Page 301
Name of Respondent This Report Is:Date of Report Year of Report
~An Original (Mo. Da, Yr)
A vista Corporation DA Resubmission Apri118,2oo8 Dec. 31, 2007
State of Idaho
SALES OF ELECTRCITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect durng the (such as a general residential schedule and an off peak water
year the m Wh of electrcity sold, revenue, average number of heating schedule), the entres 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 bils rendered durng the year divided by the number of
operating revenue account in the sequence followed in "Elec-biling periods durng the yea (12 if all bilings are made
trc Operating Revenues," page 301. If the sales under any rate monthly).
schedule ar 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 biled pur-
aCcount subheading.suant thereto.
3. Where the same customers are served under more than 6. Report amount of unbiled revenue as of end of year for
one rate schedule in the same revenue account classification each aoolicable revenue account subheadine:.
Average KWH of Revenue
Line Number and Title of Rate Schedule MWSoid Revenue Number of Sales per (cents) per
No.Customers Customer KWH Sold
(a)(b)(c)(d)(e)(f
1 RESIDENTIA SALES (440)
2 1 Residential Service 1,146,820 77,147,609 96,954 11,828 6.73
3 2 Residential Service
4 3 Residential Service
5 12 Res. & Far Gen. Service 20,253 1,789,297 4,132 4,902 8.83
6 22 Res. & Far Lg. Gen. Service 14,00 791,145 23 609,087 5.65
7 30 Puping-Special
8 32 Res. & Far Puping Service 3,698 275,129 562 6,580 7.44
9 48 Res. & Far Area Lighting 1,262 218,540 17.32
10 49 Area Lighting-High-Press.285 63,456 22.27
11 56 Centralia Credit
12 95 Wind Power 46,733
13 73 Residential
14 74 Residential Service
15 76 Residential Service
16 77 Residential Service
17 79 Residential Service
18 58 Tax Adjustment 1,079,154
19 Tota 1,186,327 81,411,063 101,671 11,668 6.91
20 Residential-Unbiled 3,396 791,918
21 COMMRCIAL SALES (442)
22 2 General Service
23 3 General Service
24 11 General Service 299,821 23,596,895 14,284 20,990 7.87
25 19 Contract -General Service
26 2 i Large General Service 590,582 36,197,058 1,303 453,248 6.13
27 25 Extra Lg. Gen. Service 73,749 3,145,630 3 24,583,00 4.27
28 28 Contract-Extra Large Service
29 31 Puping Service 28,436 1,809,201 437 65,071 6.36
30 47 Area Lighting-Sod. Yap.1,077 130,075 12.08
31 49 Area Lighting-High-Press.2,294 407,074 17.75
32 56 Centralia Credit
33 95 Wind Power 9,833
34 73 General Service
35 74 Large General Service
36 75 Large General Service
37 76 Large General Service
38 77 Genera Service
39 79 Area Light-High Press.
40 58 Tax Adjustment 1,247,465
41 Total 995,959 66,543,231 16,027 62,143 6.69
42 Commercial- Unbiled 42 54,149
43 Total Biled 2,182,286 147,954,294 117,698 6.78
44 Total Unbiled Rev. (See Instr. 6)3,438 846,067 0 24.61
45 TOTAL 2,185,724 148,800,361 117,698 6.81
FERC FORM NO.1 (ED 12-90)Page 304
Name of Respondent This Report Is:
12An Original
Date of Report Year of Report
(Mo, Da, Yr)
April 18, 2008 Dec. 31, 2007
State of Idaho
A vista Corpration DA Resubmission
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect durng the
year the mWh of electrcity 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 310-31 1.
2. Provide a subheading and tota for each prescribe
operating revenue account in the sequence followed in "Elec-
trc 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
117 15,086 5 23,400
6515 1549865 90 72,389
35 2,892 1 35,00
590 73,269 17 34,706
281 14,912 3 93,667
1,019 72,206 10 101,900
28,036
8,557 1,756,266 126 67,913
43 10,660
3,439,716 202,725,160 118,301
3,934 865,383 0
3,443,650 203,590,543 118,301
Page 304.1
Linc
No.
Number and Title of Rate Schedule MWSoid
(a)
INUSTRIAL SALES (442)
2 General Service
3 General Service
8 Lg Gen Time of Use
1 1 General Service
21 Large General Service
25 Extra Lg. Gen. Service
28 Contract-Extra Large Service
29 Contract Lg. Gen. Service
30 Puping Service -Special
31 Puping Service
32 Pumping Svc Res & Frm
47 Area Lighting-Sod. Vap.
49 Area Lighting-High-Press.
56 Centralia Credit
72 General Service
73 Genera 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- Unbiled
(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27 STREET AND HWY LIGHTIG (444)
28 1 i General Service
29 41 Co.-Owned S1. L1. Service
30 42 CO.-Owned S1. L1. Service
31 High-Prss. Sod. Vap.
32 43 Cus1.-Owned S1. L1. Energy
33 and Main1. Service
34 44 Cus1.-Owned S1. L1. Energy
35 and Main1. Svce.-High-
36 Prss. Sod. Vap.
37 45 Cus1.Owned S1. L1. Energy Service
38 46 Cus1.Owned S1. L1. Energy Service
39 High-Press. Sod. Vap.
40 56 Centralia Credit
41 58 Tax Adjustment42 Total
43 Street and Hwv Licltin2-Unbiled
44 Total Biled
45 Total Unbiled Rev. (See Instr. 6)
46 TOTAL
3,935
78,253
1,139,662
23,738
3,175
63
47
1,248,873
453
(such as a general residential schedule and an off peak water
heating schedule), the entres 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 bils rendere durng the year divided by the number of
biling periods durg the year (12 if all bilings are made
monthy).
5. For any rate schedule having a fuel adjustment clause
state in a footnote the estimated additional revenue biled pur-
suant thereto.
6. Report amount of unbiled revenue as of end of year for
each applicable revenue account subheadinl!.
Average KWH of
Number of Sales per
Customers Customer(d) (e)
Revenue
Revenue
(cents) per
KWH Sold
(f(c)
331,970
4,672,908
46,214,503
130
81
11
30,269
966,086
103,605,636
8.44
5.97
4.06
1,501,027
200,272
7,160
7,709
216
39
109,898
81,410
6.32
6.31
11.37
16.40
79,051
53,014,600
8,656
477
o
2,618,182 4.24
12.89
23.79
8.26
12.42
5.31
7.09
FERC FORM NO.1 (ED 12-90)
5.93
5.89
22.00
5.91
Name of Respondent This Report Is:
~An Orginal
Date of Report Year of Report
(Mo. Da, Yr)
DA Resubmission April 18, 2008 Dec. 31, 2007
State of Idao
SALES OF ELECTRCITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect durng the
year the m Wh of electrcity 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 310-31 i.
2. Provide a subheading and tota for each prescribed
operating revenue account in the sequence followed in "Elec-
tric Operating Revenues," page 30 i. 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
A vista Corpration
Line
No.
Number and Title of Rate Schedule MWSold
(a)
OTHR SALES TO PUBLIC
AUTORITIES (445)
None
(b)
i
2
3
4
5
6
7
8
9
10 SALES FOR RESALE (447) (1)
1 i 61 Sales to Other Utilties - ID
12
I3
14
14
15
16
17 Note: Sch. 61 is a state assigned rate schedule for Saleslesale
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39 Tota Biled
40 Tota Unbiled Rev.
41 TOTAL
INTERDEPART~NTAL
SALES (44)
58 Tax Adjustment
Total 1,631
20,002
(such as a general residential schedule and an off peak water
heating schedule), the entres in colum (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 bils rendered durng the year divided by the number of
biling periods durg the year (12 if all bilings are made
monthy).
5. For any rate schedule having a fuel adjustment clause
state in a footnote the estimated additional revenue biled pur-
suant thereto.
6. Report amount of unbiled revenue as of end of year for
each aoolicable revenue account subheadimr.
Average KWH of
Number of Sales per
Customers Customer(d) (e)
Revenue
(c)
1,631 85,842
85,842
Revenue
(cents) per
KWH Sold
(f
6.73
6.73
Total 20,0021
3,461,349
3,934
3,465,283
FERC FORM NO.1 (ED 12-90)
109,758
109,758
19
19
665,530
665,530
203,500,448
865,383
204,365,831
Page 304.2
118,320
o
118,320 29,287
29,254 5.88
22.00
5.90
Idaho
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Oriina
Avista Cor (2)I I A Resubm April 18, 2008 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived frm previously reportd fiures, explain in footnotes.
Line
No.Account Amount for Currnt Year Amount for Prior Year
fa)fb)-reI
1 (1 POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
4 500 Operatin Supervision and Enaineerina ..
5 501 Fuel .-
6 502 Steam Exoenses --
7 503 Steam frm Other Sources -.
8 Less) (504) Steam Transferrd-Cr.-.
9 505 Eletr Expenses --
10 506 Miscellaneous Steam Power Expenses 26,809 33,357
11 507 Rents .-
12 509 Allowances .-
13 TOTAL Operation (Enter Total of Lines 4 thru 11 1 26,809 33,357
14 Maintenance
15 510 Maintenance Suoervision and EnQineerinQ .-
16 511 Maintenance of Structures .-
17 512 Maintenance of Boiler Plant --
18 513 Maintenance of Elect Plant ..
19 514 Maintenance of Misellaneous Steam Plant ..
20 TOTAL Maintenance (Enter Total of Lines 14 thru 181 .-
21 TOTAL Power Prouctn EXPenses-8team Plant (Enter Total of 26,809 33,357
22 B. Nuclear Power Generatin
23 Operatin
24 517 Operation Supervision and Enaineerina -.
25 518 Fuel ..
26 519 Coolants and Water ..
27 520 Steam Exoenses --
28 521 Steam frm Other Sources --
29 Lessl (5221 Steam Transferrd-Cr.--
30 5231 Elect Exoenses .-
31 524) Miscellaneous Nuclear Power Expenses --
32 525) Rents --
33 TOTAL Ooeratin (Enter Total of liens 23 thru 31 1 -.
34 Maintenance
35 528 Maintenance Suoervision and EnQineerinQ -.
36 529 Maintenance of Structures --
37 530 Maintenance of Reactor Plant Eauioment --
38 531 Maintenance of Electrc Plant --
39 532 Maintenance of Miscellaneous Nuclear Plant ..
40 TOTAL Maintenance (Enter Total of lines 34 thru 38 -.
41 TOTAL Power Productin Expenses-Nuclear PowertEnter total i .-
42 C. Hvdraulic Powr Generatin
43 Operation
44 535 Operatin Supervision and Enalneerina 717,192 534,370
45 536 Water for Powr 260,384 258,691
46 537 Hvdraulic Exoenses 773,463 750,076
47 538 Elect Exoenses 1,298,931 1,330,985
48 539 Miscellaneous Hvdraulic Powr Generatin Expenses 313,222 291,202
49 540 Rents 24,490 22,747
50 TOTAL Ooeratin (Enter Total oflines 43 thru 481 3,387,682 3,188,071
FERC FORM NO.1 (12-96)Page 320
Idaho
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Oriina
Avista Cor (2)I I A Resubm April 18, 2008 December 31,2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year Amount for Previous Year
(a)(b)Ie)
50 C. Hvdrauli Powr Generatin (Contiued\
51 Maintenance
52 541 Maintenance SUDervision and Enaineerina 74,597 136,022
53 542 Maintenance of Strctres 104,297 127,789
54 543 Maintenance of Reservoirs, Dams, and Wateiwvs 489,048 134,952
55 544 Maintenance of Ele Plant 698,707 760,676
56 545 Maintenance of Miscellaneous Hvdraulic Plant 40,770 109,274
57 TOTAL Maintenance (Enter Total of lines 52 thru 56 1,407,419 1,268,713
58 TOTAL Power Prouctin Exoenses-Hvdraulic Power (Enter total 4,795,101 4,456,783
59 D. Other Power Generatin
60 Ooeratin
61 546 Ooeration Suoervision and Eni:ineerini:
13Ú64t
75,115
62 547 Fuel 1,655,935
63 548 Generatin Exoenses 120,501
64 549 Miscellaneous Other Power Generatin EXDenses 305,120 215,489
65 550 Rents 111,976 111,557
66 TOTAL Ooeratin Enter Total of lines 61 thru 65\2,258,757 2,055,484
67 Maintenance
68 551 Maintenance Suoervision and Enaineerina 27,113 6,110
69 552 Maintenance of Strctures 984 17,482
70 553 Maintenance of Generatino and Ele Plant 113,087 57,533
71 554 Maintenance of Miscellaneous Other Powr Generatin Plant 103,451 110,005
72 TOTAL Maintenance (Ente Total of lines 68 thru 71 \244,636 191,130
73 TOTAL Powr Prouctn Exinses-Dther Powr (Enter Total of i 2,503,393 2,246,613
74 E, Oter Power SuoDIv Exoenses
75 555\ Purchased Power 67,677,804 68,368,436
76 556\ System Control and Load DisDatchina 170,170 218,263
71 557\ cnher EXDenses (2,598,752 18,609,778
78 TOTAL Other Power SUDDIv Exoenses (Enter Total of lines 75 thr 65,249,222 87,196,471
79 TOTAL Power Productn Exoenses Enter Total of lines 20,40,5 72,574,525 93,933,231
80 2. TRANSMISSION EXPENSES
81 Ooeratin
82 560\ Ooeratin SUDervision and Enaineerina 833,681 548,228
83 561\ Load DisDatchini:673.726 657,026
84 561.1 Load DisDatchini: RelibHit -5,540
85 561.2 Load DisDatchina Monitor and Ooerate Transmission System -390,517
86 561.3 Load DisDatchina Transmission Service and Sched -263,400
87 561.4 Schedulini: Svsemt Contrl and DisDatchServices ..
88 561,5 Reliabilit, Plannina and Standards Develooment .-
89 561.6 Transmission Service Studies -.
90 561.7 Generation Interconnectn Studies --
91 561,8 Reliabilit, Plannini: and Standards DeveloDment Services -.
92 562 Statin Exoenses 69,524 85,369
93 563 Overhead Line Exoenses 63,871 66,030
94 564 Underaround Line EXDenses -.
95 565 Transmission of Eletrit bv Others 4,905,446 4,059,863
96 566 Miscellaneous Transmission Exoenses 312,386 244,325
97 567 Rents 3,200 14,349
98 TOTAL ODeration (Enter Total of lines 82 thru 89\6,861,839 6,334,647
99 Maintenance
100 568 Maintenance Suoervision and Enaineerii:107,540 91,728
101 569 Maintenance of Strctures 152,665 104,065
102 570 Maintenance of Station EauiDment 216,557 181,341
103 571 Maintenance of Overhead Lines 406,653 458,974
104 572 Maintenance of Underoround Lines .3,001
105 573 Maintenance of Miscellaneous Transmission Plant 35,274 19,120
106 TOTAL Maintenance (Enter Total of Hnes 92 thru 97\918,689 858,229
107 TOTAL Transmissio Exoenses (Enter Total of lines 90 and 98 7,780,528 7,192,876
108 3. DISTRIBUTION EXPENSES
109 ODeratin
110 580\ Ooeration SUDervision and Enaineerina 380,998 293,458
FERC FORM NO.1 (12-96)Page 321
Idaho
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Oriina
Avista Cor (2)I I A Resubm April 18, 2008 December 31. 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year Amount for Prir Year
(a)(b)(c)
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load DisDatchino .-
105 582 Station Exoenses 191,631 157,769
106 583 Overhead Line Exoenses 205,664 11,385
107 584 Undemround Line EXDenses 539,789 498,697
108 585 Stret Llohtino and Sional Svstem EXDenses 139,770 115,798
109 586 Meter Exoenses (163,269 (12,856
110 587 Customer Installations Exnenses 410,704 422.091
111 588 Miscellaneous Distributin EXDiises 1,549.678 1.353,687
112 589 Rents 52,633 42.662
113 TOTAL Ooeration (Enter Total of lines 102 thru 112)3,307.599 2,882.689
114 Maintenance
115 590 Maintenance Suoervislon and Erineerirl 488.118 513,607
116 591 Maintenance of Strctures 88,938 73,497
117 592 Maintenance of Station EouiDment 172,321 195,423
118 593 Maintenance of Overhead Lines 3,134,265 2,711,401
119 594 Maintenance of Undemround Lines 271,102 291,011
120 595 Maintenance of Line Transfonners 56.235 54,269
121 596 Maintenance of Strt Liohtino and Sional Svstems 147.910 96,827
122 597 Maintenance of Meters 82,786 87,732
123 598 Maintenance of Miscellaneous Distrbutin Plant 85,922 124.143
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)4,527,595 4.147.910
125 TOTAL Distrutin Exoenses (Enter Total of lines 113 and 1241 7.835,194 7.030.599
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Ooeration
128 901 Supervision 181,949 174.315
129 902 Meter ReadinD Exoenses 360,704 686,250
130 903 Customer Records and Colletion Exoenses 2.651.442 2.927,898
131 904 Uncollectible Accounts 557.614 523.839
132 905 Miscellaneous Customer Accounts Eirses 64.805 62,046
133 TOTAL Customer Accounts Exoenses (Enter Total of lines 128 tt 3,816.514 4.374.348
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Ooeratin
136 907 SUDervislon --
137 908 Customer Assistance EXDenses 3,834,782 3,773,471
138 909 Infonnatinal and Instrctinal Exnenses 17,111 15,687
139 910 Miscellaneous Customer Service and Infonnatinal Expenses 39,932 36,474
140 TOTAL Cust Service and Infonnatinal Exoenses (Enter Total of 3,891.826 3.825,631
141 6. SALES EXPENSES
142 Ooeratin
143 911 SUDervislon .-
144 912 Demonstrtina and Sellna Exnenses 181.813 187,773
145 913 Adverlsina Exoenses 85.997 86,793
146 916 Miscellaneous Sales Exoenses 9 -
147 TOTAL Sales Exoenses (Enter Total of lines 143 thru 1461 267,819 274.565
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 ODeratin
150 920) Administrtie and General Salaris 6.761,163 5,919,473
151 921 Offce SUDDlies and Exoenses 1,268.126 1.425.626
152 Less) (922) Administrtie exoenses Transferrd-eredil 112.205 19,480
FERC FORM NO.1 (12-96)Page 322
Idaho
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Oriina
Avista Cor (2)I I A Resubm April 18, 2008 December 31. 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year AmQunt for Prior Year
(a)fb i fc i
153 7. ADMINISTRATIVE AND GENERAL EXPENSES /Continued)
154 923 Outide Services Employed 4.079.254 3.374.986
155 924 Prooert Insurance 393.879 402,571
156 925 Inluris and DamaQes 1.146.285 1.273.664
157 926 Employee Pensions and Benefi 316.075 347.888
158 927 Franchise Requirments 6.327 6.230
159 928 Reaulatorv Commission Exoenses 1,496.154 700,607
160 Less I (929\ Duolicate Charaes-Cr...
161 930.1) General Advertsina Exoenses 980.183 .
162 930.2) Miscellaneous General Expenses .922.385
163 931\ Rents 243,464 360.538
164 TOTAL Ooeratin (Enter Total of lines 150 thru 163\16.678,704 14,724,488
165 Maintenance
166 935) Maintenance of General Plant 1.860,751 1,495,039
167 TOTAL Administrtie and General Exoenses (Enter Total of line 18.539.455 16.219.527
168 TOTAL Eleclr Ooeratin and Maintenance Exoenses (Enter Tot 114.705.862 132.850.777
79,99.125,133,140.147.and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
I
1. The data on number Qf empl constrctn employees in a fotnote.I
for the payroll peri ending neare 3. The number of employees assignable to the elect
payrll perid ending 60 days befo departent frm jQint functins of combinatin utilits may
2. If the respondent's payroll for be detennined by estimate. on the basis Qf emolOvee eauiva-
cludes any special construction Ients. Show the estimated number of equivalent emolovees
employees on line 3. and show th, attbuted tQ the elec department frm jQint functiQns.
1 Pavroll Peri Ended Datel December 31.2007
2 Total Reoular Full-Time Emolovees 86 84
3 Total Part-Time and TemPOrarv Employees 5 6
4 Alloatin of General EmplQyees 119 106
5 TQtal Emolovees See NQte 1\210 196
FERC FORM NO.1 (12-96) Page 323
OREGON
State of Ore2on
Name of Respodent Th R¡Ior Is:Date of Reprt Yea of Repor
4 (1) X An Origi (Mo, Da, Yr)
Avita Corp.(2)0 A Resubmission Decbe 31, 200
ELECTRIC PLA IN SERVICE (Accunts 101, 102, 103, 106)
1. Repor below the or cost of el plat Dl see &C-este bas if necess, and Dlclude tbe entrs Dl colo
cordig to tbe pied accouts (c). Al to be Dlclued Dl col (c) ar entr for revcsals2. In addi to Accout 101, EI Plat Dl Sere (CI of tetati dis of pr yea reor Dl colo (b).
si), th page and tbe next DlcJu Accouts 102 EI Plat Liwi if the reondet ba a siant amot of plat
Puhase or Sold; Accout 103, ExpcrtaE1 Plat Un- remets vAh have not bee class to pr accots
Class; and Accout 106, COIlet Con Not CI at the end of the yea, Dlclue Dl colunm (d) a tetative di
si . E1c.ut of suh retimets on an este basi wi appop-
3. IncludeDl colo (c) or (d), as apte cor of add.rite conln entr to tbe account for accute deption
it and rets for the cwent or preg yea.provi Include als Dl colo (d) revcsa of tetati di4. Enclo Dl partbese cr adjustts of plat accots to truti of pr yea of unclasiie retmets. Attch sup-
Dldicate the negative efec of suh accots plemeta sttemet shoWDg tbe accout diuts of tbes
5. Clss AccouU06 accorg to accouts, on an tetative classati Dl colos (c) and (d), Dlc1ug the
Balce atlieAcuntBegig of Yea Addition
No.(a)(b)(c)
1 1. INANGffLEPLA
2 (301)Oriiantion 0
3 (302)Franchses and Conents 0
4 (303)Micellaeous IntaJrble Plat 163,809 0
5 TOTAL IntaJrble Plant (Ete Tota of lies 2, 3, and 4)163,809 0
6 2. PRODUCTON PLA
7 A Ste Production Plat
8 (310)Lad and Lad Ri1dts 0
9 (311)Strctures and Improvements 0
10 (312)Boiler Plant Equipment 0
11 (313)Eiites and EnJre Drven Geerators 0
12 (314)Tubo2enertor Units.0
13 (315)Acsorv Elecc Equipment 0
14 (316)Mic. Power Plant Equipment 0
15 (317)Asset Retiement Costs for Ste Production 0
16 TOTAL Ste Prducon Plat (Ete Tota of lies 8 th 15)0 0
17 B. Nuclea Pruction Plt
18 (320)Lad and Lad Riclts 0
19 (321)Strtures and Improvements 0
20 (322)Reactor Plat Equipment 0
21 (323)Tubo2enertor Units 0
22 (324)Acssorv Electrc Equipment 0
23 (325)Misc. Power Plant Equipment 0
24 (326)Asset Retiement Costs for Nuclea Producon 0
25 TOTAL Nuclea Prduction Plant (Ete Tota of lies 18 th 24)0 0
26 C. Hvdaulc Pructon Plant
27 (330)Lad and Lad Ri1dts 0
28 (331)Strctures and Imovements 0
29 (332)Reseroirs, Dam, and Wateays 0
30 (333)Wate Wheels, Tubines, and Geertors 0
31 (334)Acsory Electrc Equipment 0
32 (335)Mic. Power Plant Equipment 0
33 (336)Roads, Raads, and Bridiies 0
34 (337)Asset Retiement Costs for Hvdulic Prduction 0
35 TOTAL Hydraulc Prduction Plat (Eter Tota of lies 27 th 34)0 0
36 D. Other Production Plant
37 (340)Lad and Lad Riclts 0
38 (341)Strcturs and Improvements 11,294,927 44,210
39 (342)Fuel Holder, Products and Accssories 19,127,625 0
40 (343)Pre Movers 0
41 (344)Geerators 115,542,040 6,359
42 (345)Acsorv Electrc Equipment 12,489,964 0
FERC FORM NO.1 (ED. 12-91)Page 204
State fO0reiwn
Name of Respondent Th R~ort Is:Date of Report Yea of Report
(l) X An Orgi (Mo, Da, Yr)
Avista Coip.(2)0 A Resubmission Decber 31, 2007
ELECTRC PLA IN SERVICE (Accunts 101, 102, 103, and 106) (Continued)
revels of the pri yea tetative accout diuts of un (f) on the ofse to the debit or cred diut in
these amts Caref obsece of the above instcts cohu (f) to pr accout classatis.
and the text of Accounts 101 and 106 wi avoid seus omi 7. For Accout 399, stte the natu and use of plat inclu
sions of the reor amt of respondents plat acll in the accout and if substti in amt submi a sule
in sece at end of yea.meta sttemet showig subaccout classicati of suh
6.Show in cohu (f) reclasstis or lrer wi plat coorg to the reuimets of thes pages.
ut plat accouts. Inchi al in cohu (f) the addis 8. For each amt compg the reor balace and
or reds of pr accout claications arg fr changes in Accout 102, stte the proper purchase or sold
diut of amouts inll reorded in Accout 102, In nam of vedor or purchase, and date of 1rct If pr
showig the cleaance of Account 102 inclue in cohu (e)pose joul entr have bee fi wi the Co
the amounts wi reec to acculate provion for as requi by the Unior Systm of Accouts give al
depreciati, acoui adjustts. etc., and show in col-date of such fig.
Balance at
Retiements Adjustments Trfers End of Yea Lie
(d)(e)(f (íd No.
1
0 (301)2
0 (302)3
163,809 (303)4
0 0 0 163,809 5
6
7
0 (310)8
0 (311)9
0 (312)10
0 (313)11
0 (314)12
0 (315)13
0 (316)14
0 (317)15
0 0 0 0 16
17
0 (320)18
0 (321)19
0 (322)20
0 (323)21
0 (324)22
0 (325)23
0 (326)24
0 0 0 0 25
26
0 (330)27
0 (331)28
0 (332)29
0 (333)30
0 (334)31
0 (335)32
0 (336)33
0 (337)34
0 0 0 0 35
36
0 (340)37
11,339,137 (341)38
0 19,127,625 (342)39
0 (343)40
0 115,548,399 (344)41
12,489,964 (345)42
FERC FORM NO.1 (ED. 12-88)Page 205
tate 0 ~gon
Name of Respondet Th R~rt Is:Date of Reprt Yea of Report
(1) An Ongi (Mo, Da, Yr)
Avista Corp.(2)D A Resubmssion Decmber 31, 20
ELECTRC PLAN IN SERVICE (Accounts 101, 102, 103, 106)
Balance at Lie Accoimt Begig of Yea Additions
No.(a)(b)(e)
43 (346)Mic. Power Plat Equipment 1,002,760 10,693
44 (347)Asset Retiement Costs for Other Prducton 351,682 0
45 TOTAL Other Prduction Plat (Eter Tota of lies 37 tb 44)159,808,998 61,262
46 TOTAL Prduction Plat (Ete Tota of lies 16,25,35, and 45)159,808,998 61,262
47 3. TRSMISSION PLA
48 (350)Lad and Lad Ri¡,ts 60,302
49 (352)Strtures and Improvements 0
50 (353)Station Equipment 8,517,295 302,927
51 (354)Towers and Fixtures 0
52 (355)Poles and Fixtures 993,472
53 (356)Overhead Conductors and Device 303,976 0
54 (357)Undergroimd Conduit 0
55 (358)Undergroimd Conductors and Devices 0
56 (359)Roads and Tra 0
57 (359.1)Asset Retiement Costs for Trsmsion Plat 0
58 TOTAL Trmission Plant (Ete Tota of lines 48 tb 57)9,875,045 302,927
59 4. DISTRUTON PLA
60 (360)Lad and Lad Ri¡,ts 0
61 (361)Strctures and Improvements 0
62 (362)Station Equimnent 0
63 (363)Stoage Batter Equimnent 0
64 (364)Poles, Towers, and Fixturs 0
65 (365)Overhead Conductors and Device 0
66 (366)Undergrimd Conduit 0
67 (367)Undergroimd Conductors and Device 0
68 (368)Lie Tranformer 0
69 (369)Servces 0
70 (370)Meters 0
71 (371)Intalations on Customer Premses 0
72 (372)Lesed PrPer on Customer Premses 0
73 (373)Street Lightig and Sig¡ SYStems 0
74 (374)Asset Retiement Costs for Distrbution Plant 0
75 TOTAL Distrbution Plat (Eter Tota of lines 60 tb 74)0 0
76 5. GENE PLA
77 (389)Lad and Lad Rights 0
78 (390)Strctu and Iivements 0
79 (391)Offce Furtue and Equipment 0
80 (392)Tranporttion Equipment 0
81 (393)Stores Equipment 0
82 (394)Tools, Shop and Garage EQuimnent 0
83 (395)Laboratory Equipment 0
84 (396)Power ÛDrate Equipment 0
85 (397)Communcation Equipment 0
86 (398)Miscellaneous Equimnent 0
87 SUBTOTAL (Eter Tota of lines 77 tb 86)0 0
88 (399)Other Tangible Prperv 0
89 (399.1)Asset Retiement Costs for Geer Plat 0
90 TOTAL Geer Plat (Eter Tota of lines 88 and 89)0 0
91 TOTAL (Acimts 101 and 106)169,847,852 364,189
92 (102)Electrc Plant Puhased 0
93 (Ls)(102) Electrc Plant Sold 0
94 (103)Expenenta Plant Unclassified 0
95 TOTAL Electrc Plant in Servce 169,847,852 364,189
FERC FORM NO.1 (ED. 12-88)
S fOr
Page 206
State fO0reR;on
Name of Respondent Ths RlËrt Is:Date of Report Yea of Report
(1) X An Orgi (Mo, Va, Yr)
Avista Corp.(2)D A Resubmssion Decber 31, 2007
ELECTRIC PLA IN SERVICE (Accunts 101, 102, 103, and 106) (Contiued)
Balance at
Retements Adjustments Trsfers End of Yea Lie
(d)(e)(f (K)No.
1,013,453 (346)43
351,682 (347)44
0 0 0 159,870,260 45
0 0 0 159,870,260 46
47
60,302 (350)48
0 (352)49
1,405,805 7,414,417 (353)50
0 (354)51
993,472 (355)52
303,976 (356)53
0 (357)54
0 (358)55
0 (359)56
0 (359.1)57
1,405,805 0 0 8,772,167 58
59
0 (360)60
0 (361)61
0 (362)62
0 (363)63
0 (364)64
0 (365)65
0 (366)66
0 (367)67
0 (368)68
0 (369)69
0 (370)70
0 (371)71
.0 (372)72
0 (373)73
0 (374)74
0 0 0 0 75
76
0 (389)77
0 (390)78
0 (391)79
0 (392)80
0 (393)81
0 (394)82
0 (395)83
0 (396)84
0 0 (397)85
0 (398)86
0 0 0 0 87
0 (399)88
0 (399.1)89
0 0 0 0 90
1,405,805 0 0 168,806,236 91
0 (102)92
0 93
0 (103)94
1,405,805 0 0 168,806,236 95
FERC FORM NO.1 (ED. 12-88)Page 207
tate 0 re20n
Name of Respondent This R~rt Is:Date of Report Yea of Report
(1) X An Original (Mo, Da, Yr)
A vista Corporation (2)0 A Resubmission April 18, 2008 Dec. 31, 2007
ELECTRC OPERATING REVENUS (Account 400)
1. Report below operating revenues for each prescribed for each group of meters added. The average number of
account, and manufactured gas revenues in total.customers mean the average of twelve figures at the close
2. Report number of customers, columns (f) and (g), on of each month.
the basis of meters, in addition to the number of flat rate 3. If previous year (columns (c), (e), and (g), are not
accounts; except that where separate meter readings are derived from previously reported figures, explain any incon-
added for biling puroses, one customer should be counted sistencies in a footnote.
OPERATING REVENUS
Line Title of Account Amount for Amount for
No.Year Previous Year
(a)==1 Sales of Electricity
2 (440) Residential Sales
3 (442) Commercial and Industral Sales (3)
4 Small (or Commercial)
5 Lar2e (or Industrial)
6 (44) Public Street and Highway Lighting
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
9 (448) Interdeparental Sales
10 TOTAL Sales to Ultimate Consumers
11 (447) Sales for Resale
12 TOTAL Sales of Electrcity
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provision for Refuds
15 Other Operatin2 Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues
18 (453) Sales of Water and Water Power
19 (454) Rent from Electrc Property
20 (455) Interdeparental Rents
21 (456) Other Electric Revenues 11,238,771 19,017,891
22 (456.1) Revenues from Transmission of Electricty of Others
23
24
25
26 TOTAL Other Operatin2 Revenues 11,238,771 19,017,891
27 TOTAL Electric Operating Revenues $11,238,771 $19,017,891
S fO
FERC FORM NO.1 (ED. 12-89)Page 300
Name of Respondent This R~rt Is:
(l) 12 An Original
State of Ore on
Date of Report
(Mo, Da, Yr)
State of Ore on
Year of Report
A vista Corporation (2) 0 A Resubmission April 18, 2008 Dec. 31, 2007
ELECTRIC OPERATING REVENUS (Account 400) (Continued)
4. Commercial and Industral 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 terrtory added and important rate increases
or decreases.
6. For lines 2, 4, 5, and 6, see page 304 for amounts
relating to unbiled 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.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
MEGA WA IT HOURS SOLD
FERC FORM NO.1 (ED. 12-89)Page 301
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Cor (2)I I A Resubmission April 18, 2008 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not deried frm previously reported figures, explain in footnotes.
Line
No.Account Amount for Current Year Amount for Prior Year
(a)(bJ (c I
1 (1) POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Ooeration
4 500 Ooeration SuDervision and Enaineerina --
5 501 Fuel --
6 502 Steam ExDenses --
7 503 Steam from Other Sources --
8 Less1 (5041 Steam Transferrd-Cr.--
9 505 Electrc Exoenses --
10 506 Miscellaneous Steam Power EXDenses --
11 507 Rents --
12 509 Allowances --
13 TOTAL ODe ration (Enter Total of Lines 4 thru 11)-.
14 Maintenance
15 510 Maintenance SuDervision and Enaineerina -.
16 511 Maintenance of Structures ..
17 512 Maintenance of Boiler Plant -.
18 513 Maintenance of Electric Plant -.
19 514 Maintenance of Miscllaneous Steam Plant --
20 TOTAL Maintenance (Enter Total of Lines 14thru 18)-.
21 TOTAL Power Production Expenses-Steam Plant (Enter Total of lines 1 .-
22 B. Nuclear Power Generation
23 ODeration
24 517 ODeration SuDervision and Enaineerina --
25 518 Fuel --
26 519 Coolants and Water --
27 520 Steam ExDenses --
28 521 Steam frm Other Sources --
29 Lessl (5221 Steam Transferred-Cr..-
30 523 Electric ExDenses --
31 524 Miscellaneous Nuclear Power EXDenses --
32 525 Rents --
33 TOTAL ODeration (Enter Total of liens 23thru 31)--
34 Maintenance
35 528 Maintenance SuDervision and Enaineerina --
36 529 Maintenance of Strctures --
37 530 Maintenance of Reactor Plant EauiDment --
38 531 Maintenance of Electrc Plant --
39 532 Maintenance of Miscellaneous Nuclear Plant .-
40 TOTAL Maintenance (Enter Total of lines 34thru 38)..
41 TOTAL Power Production ExDenses-Nuclear PowerlEnter total of lines ~--
42 C. Hvdraulic Power Generation
43 ODeration
44 535 ODeration SuDervision and Enaineerina --
45 536 Water for Power --
46 537 Hvdraulic ExDenses .-
47 538 Electric ExDenses --
48 539 Miscellaneous Hvdraulic Power Generation Expenses --
49 54 Rents --
50 TOTAL ODeration (Enter Total of lines 43thru 48)--
FERC FORM NO.1 (12-96)Page 320
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Cor (2)I I A Resubmission April 18, 2008 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year Amount for Previous Year
(a J (b J (e I
50 C. Hvdraulic Power Generation (Continued)
51 Maintenance
52 541 Maintenance Suoervision and Ei1neerina --
53 542 Maintenance of Strctures --
54 543 Maintenance of Reservoirs, Dams, and Waterways --
55 544 Maintenance of Electric Plant -.
56 545 Maintenance of Miscellaneous Hvdraulic Plant .-
57 TOTAL Maintenance (Enter Total of lines 52 thru 56)--
58 TOTAL Power Production Exoenses-Hvdraulic Power (Enter total of lines -.
59 D, Other Power Generation
60 Operation
61 546 Operation Suoervision and Enaineerina 1,019,521 776.586
62 547 Fuel 95,812,681 82,419,671
63 548 Generation Expenses 1,082,778 1,737,816
64 549 Miscellaneous Other Power Generation Expenses 22,811 19,223
65 550 Rents 55.601 66,259
66 TOTAL Ooeration (Enter Total of lines 61 thru 65)97,993.392 85.019,554
67 Maintenance
68 551 Maintenance Suoervision and Enaineerina 882,651 8,459
69 552 Maintenance of Structures ..
70 553 Maintenance of Generatino and Electrc Plant 1,369,934 1,232,44
71 554 Maintenance of Miscellaneous Other Power Generation Plant (3.588 (3,648
72 TOTAL Maintenance (Enter Total of lines 68 thru 71)2,248,997 1,237,258
73 TOTAL Power Production Exoenses-other Power (Enter Total of lines 66 100.242.389 86,256,813
74 E. Other Power Suoplv Exoenses
75 555) Purchased Power --
76 556) SYStem Control and Load Dispatchina .-
77 557) Other Exoenses --
78 TOTAL Other Power Suoolv Exoenses (Enter Total of lines 75 thru 77)--
79 TOTAL Power Production Exoenses (Enter Total of lines 20, 40, 58. 73 a 100,242,389 86,256,813
80 2. TRANSMISSION EXPENSES
81 Operation
82 560) Operation Supervision and Eniiineerinii --
83 561) Load Dispatchinii --
84 561.1 Load Dispatchinii ReliabiHtv .--
85 561.2 Load Disiiatchino Monitor and Operate Transmission SYStem .-
86 561.3 Load Dispatchinii Transmission Service and Sched --
87 561.4 SchedulinQ Svsemt Control and Disoatch Services --
88 561,5 Reliabiltv, Planninii and Standards Development .-
89 561.6 Transmission Service Studies .-
90 561.7 Generation Interconnection Studies .-
91 561.8 Reliabiltv, Planninii and Standards Development Services ..
92 562 Station Expenses 34,748 15,994
93 563 Overhead Line Exoenses ..
94 564 Underoround Line EXDenses --
95 565 Transmission of Electrcit bvOthers .-
96 566 Miscellaneous Transmission El(oenses -.
97 567 Rents -.
98 TOTAL Operation CEnter Total of lines 82 thru 89)34,748 15,994
99 Maintenance
100 568 Maintenance Suoervision and Ei1neerina --
101 569 Maintenance of Structures --
102 570 Maintenance of Station i:-uroment -.
103 571 Maintenance of Overhead Lines -10,433
104 572 Maintenance of Undercround Lines --
105 573 Maintenance of Miscellaneous Transmission Plant --
106 TOTAL Maintenance (Enter Total of lines 92 thru 97)-10,433
107 TOTAL Transmission Exiienses (Enter Total of lines 90 and 98)34,748 26,428
108 3. DISTRIBUTION EXPENSES
109 Operation
110 580 Ooeration Supervision and Eriolneerino -.
FERC FORM NO.1 (12-96)Page 321
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Onglnal
Avista Co~(2)I I A Resubmission Apn118.2008 December 31. 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year Amount for Pnor Year
(a)fb J (c)
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load Disoatching --
105 582 Station Expenses --
106 583 Overhead Line Exoenses --
107 584 Underaround Line EXDenses --
108 585 Street Lighting and Signal SYStem Exoenses -.
109 586 Meter Exoenses -.
110 587 Customer Installations Exoenses -.
111 588 Miscellaneous Distnbution Exoenses -.
112 589 Rents --
113 TOTAL Ooeration (Enter Total of lines 102thru 112\--
114 Maintenance
115 590 Maintenance Suoervision and Engineenng .-
116 591 Maintenance of Strctures .-
117 592 Maintenance of Station Equioment --
118 593 Maintenance of Overhead Lines --
119 594 Maintenance of Underaround Lines -.
120 595 Maintenance of Line Transformers -.
121 596 Maintenance of Street Liahtina and Sianal Svstems --
122 597 Maintenance of Meters -.
123 598 Maintenance of Misellaneous Distnbution Plant --
124 TOTAL Maintenance (Enter Total of lines 115 thru 123\--
125 TOTAL Distnbution Exoenses (Enter Total of lines 113 and 124\.-
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Ooeration
128 901 Suoervision --
129 902 Meter Reading EXDenses -.
130 903 Customer Records and Collection Exoenses --
131 904 Uncollectible Accounts --
132 905 Miscellaneous Customer Accounts Exoenses --
133 TOTAL Customer Accounts Exoenses (Enter Total of lines 128thru 132 --
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Supervision --
137 908 Customer Assistance Exoenses --
138 909 Informational and Instructional Exoenses --
139 910 Miscellaneous Customer Service and Informational Exoenses -.
140 TOTAL Cust. Service and Informational EXDenses (Enter Total of lines 1 --
141 6. SALES EXPENSES
142 Operation
143 911 Suoervislon --
144 912 Demonstrating and Sellng Expenses -.
145 913 Advertising Expenses -.
146 916 Miscellaneous Sales Exoenses --
147 TOTAL Sales Exoenses (Enter Total of lines 143thru 146\.-
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Ooeration
150 920\ Administrative and General Salaries --
151 921\ Offce Suoolies and Exoenses --
152 Less\ (922\ Administrative exoenses Transferred-Credit --
FERC FORM NO.1 (12-96)Page 322
Oregon
Name of Respondent This Report Is:Date of Report Year of Report
(1)Ix I An Original
Avista Cor (2)I I A Resubmission April 18, 2008 December 31,2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year Amount for Prior Year
f a I (b j fc)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 923 Outside Services Emoloved --
155 924 Prooert Insurance --
156 925 Iniuries and Damaaes --
157 926 Emolovee Pensions and Benefis --
156 927 Franchise Reouirements --
159 928 Reaulatorv Commission Exoenses --
160 Lessl/9291 Duplicate Charaes-Cr.--
161 930.11 General Advertisina Exoenses --
162 930.2) Miscellaneous General Exoenses --
163 931) Rents --
164 TOTAL ODeration /Enter Total of lines 150 thru 163l --
165 Maintenance
166 935) Maintenance of General Plant --
167 TOTAL Administrative and General Expenses Enter Total af lines 164 a --
168 TOTAL Electric Ooeration and Maintenance EXDenses (Enter Total of lin 100,277,137 86,283,240
79,99,125,133,14O,147,and 1671
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
I
1. The data on number of empl construction employees in a footnote.I
for the payrll period ending neare 3. The number of employees assignable to the electc
payroll period ending 60 days befe department from joint functions of combination utilites may
2, If the respondent's payrll for be detennined by estimate, on the basis of employee eauiva-
cludes any special construction lents.Show the estimated number of equivalent emolovees
employees on line 3, and show th attributed to the electric department from joint functions.
1 Pavroll Period Ended (Datel December 31, 2007
2 Total Reaular Full-Time Emplovees --
3 Total Part-Time and Temoorarv Emplovees --
4 Allocation of General Emolovees --
5 Total Emplovees /See Note 11 --
FERC FORM NO.1 (12-96) Page 323
This Page Intentionally Left Blank
MONTANA
Name of Respondent ThiSR~IS:Date of Report Yea of Reprt
3 (I) An Orginal (Mo, Da, Yr)
Avista Corp.(2)0 A Resbmission December 3 I, 2007
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, 106)
I. Report below the original cost of electrc plant in service ae-estimated basis if necessar, and include the entres in colum
cording to the prescribed accounts.(c). Also to be included in column (c) ar entres for reversals
2. In addition to Accunt 101, Electrc Plant in Service (Clas-of tentative distrbutions of prior year reportd in column (b).
sified), ths page and the next include Accounts i 02, Electrc Plat Likewise, if the reondent ha a significant amount of plat
Purhased or Sold; Accunt 103, Exerimenta Electrc Plat Un-retirements which have not been clasified to primar accunts
Clasified; and Account i 06, Completed Constrction Not Clas-at the end of the year, include in column (d) a tentative distrb-
sified - Electrc.ution of such retirements on an estited basis, with approp-
3. Include in column (c) or (d), as appropriate, corrtions of add-riate contr entr to the account for accumulate depreciation
itions and retirements for the curnt or preceding year.provision. Include alo in column (d) reversal of tentative dis-
4. Enclose in parntheses credit adjustments of plant accounts to trbutions of prior year of unclaified retirements. Attch sup-
indicate the negative effect of such accounts.plementa statement showing the account distrbutions of these
S, Classify Accountl 06 according to prescribed accounts, on an tentative clasifications in columns (c) and (d), including the
Balance at
Line Account Beginning of Yea Additions
No.(a)(b)(c)
i L.INTANGffLEPLANT
2 301 Oriianization 0
3 302 Franchises and Consents 6,222,448
4 303 Miscellaneous Intairble Plant (20,531)
5 TOTAL Intanitble Plant (Enter Tota of lines 2, 3, and 4)6,201,917 0
6 2. PRODUCTION PLANT
7 A. Steam Production Plant
8 310 Land and Land Riiihts 1,296,911
9 311 Strctues and Improvements 99,987414 30
10 312 Boiler Plant Eauioment 121,837,148 1,607.553
11 313 Enitnes and Enitne Driven Generators 0
12 314 Turboiienerator Units 33,989,562 2,789,616
13 315 Accessorv Electrc Eauioment 15,999,915 70,420
14 316 Misc. Power Plant EQuipment 12,912,553 38,810
15 317 Asset Retirement Costs for Stea Production 134,589 (0
16 TOTAL Stea Production Plant (Enter Total of lines 8 th 15)286,158,093 4,506,429
17 B. Nuclea Production Plant
18 320 Land and Lad Rights 0
19 321 Strctues and Imorovements 0
20 322 Reator Plant EQuipment 0
21 323 Turboiienerator Units 0
22 324 Accessory Electrc EQuipment 0
23 325 Misc. Power Plant Eauioment 0
24 326 Asset Retirement Costs for Nuclea Production 0
25 TOTAL Nuclea Production Plant (Enter Total of lines 18 th 24)0 0
26 C. Hvdraulic Production Plant
27 330 Land and Land Rights 42,413,876 238,207
28 331 Strctues and Improvements 12,411,466 925,884
29 332 Reseroirs, Dams, and Wateravs 33,001627 186,598
30 333 Water Wheels, Turbines. and Generators 33,266,432 7,851,545
31 334 Accessorv Electrc Eauioment 12,990,599 10557
32 335 Misc. Power Plant Eauipment 2,775,435 21,725
33 336 Roads, Railroads, and Bridges 225,369
34 337 Asset Retrement Costs for Hvdraulic Production
35 TOTAL Hvdraulic Production Plant (Enter Total of lines 27 th 35)137,084804 9.234,516
36 D. Other Production Plant
37 340 Land and Land Rights 0
38 341 Strctures and Imorovements 0
39 342 Fuel Holders, Products and Accessories 0
40 343 Prime Movers 0
41 344 Generators 0
42 345 Accessorv Electrc Eauioment 0
FERC FORM NO.1 (ED. 12-91)
Stae of Montaa
Page 204
State of Montana
State of Montaa
Name of Respondent This wort Is:Date of Report Yea of Report
(I) X An Original (Mo, Da, Yr)
Avista Corp.(2)0 A Resbmission December 31, 2007
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)
reversals of the prior year tentative account distrbutions of umn (I) only the offset to the debits or credits ~istrbuted in
these amounts. Cafu observance of the above instrctions column (I) to primai account classifications.
and the texts of Accunts 101 and 106 wil avoid serious omis-7. For Account 399, state the nature and use of plant included
sions of the reportd amount of respondent's plant actually in the account and if substatial in amount submit a supple-
in service at end of yea, menta statement showing subaccount classification of such
6.Show in column (I) relassifications or trfers within plant conforming to the reuirements of these pages.
utility plant accounts. Include also in column (I) the additions 8. For each amount comprising the reort balce and
or reuctions of primai accunt classifications arsing from changes in Account i 02, state the propert purchaed or sold,
distrbution of amounts initially rerded in Account i 02. In name of vendor or purhaser, and date of traction, If pro-
showing the clearce of Account i 02, include in column (e)posed joural entres have been filed with the Commission
'.the amounts with respect to accumulate provision for as reuire by the Uniform System of Accunts,give also
.depreiation, acquistion adjustments, etc., and show in col-date of such filing.
Balance at
Retirements Adjustments Transfers End of Yea Line
(d)(e)m (í7)No.
1
0 301 2
6,222,448 302 3
0 (20,531 303 4
0 0 0 6,201,917 5
6
7
5.304 1,291 607 310 8
16,833 99,970,611 311 9
2,124,662 12,320,039 312 10
0 313 11
1.979267 34,799,911 314 12
4,277 16,066,058 315 13
12,951,363 316 14
134,589 317 15
4.130,343 0 0 286,534,178 16
17
0 320 18
0 321 19
0 322 20
0 323 21
0 324 22
0 325 23
0 326 24
0 0 0 0 25
26
42,652,083 330 27
6,848 13,330.502 331 28
8,276 33,179,949 332 29
567,765 40,550,212 333 30
0 13,001 156 334 31
131,732 2,665,428 335 32
225,369 336 33
337 34
714,621 0 0 145,604,699 35
36
0 340 37
0 341 38
0 342 39
0 343 40
0 344 41
0 345 42
FERC FORM NO.1 (ED. 12-88)Page 205
State of Montaa
Name of Resondent ThiSR~IS:Date of Repor Yea of Report
(1) An Ongial (Mo, Da, fr)
Avista Corp.(2)D A Resubmission December 31, 2007
ELECTRIC PLAN IN SERVICE (Accounts 101, 102, 103, 106)
Balance at
Line Account Beginning of Yea Additions
No.(a)(b)(c)
43 346)Misc. Power Plant Equipment 0
44 347)Asset Retirement Costs for Oter Production 0
45 TOTAL Other Production Plant (Enter Tota oflines 37 th 44)0 0
46 TOTAL Production Plant (Enter Tota of Jines 16, 25, 35, and 45)423,242,897 13,740,945
47 3. TRASMISSION PLANT
48 350 Land and Land Rights 883,384
49 352 Strctues and Improvements 461,581 15,926
50 353 Station Equipment 16,479,010 380,960
51 354 Towers and Fixtues 16013,530 10,715
52 355 Poles and Fixtues 7,173,299 405
53 356 Overhead Conductors and Devices is 745,311 1,328
54 357 Underground Conduit 0
55 358 Underground Conductors and Devices 0
56 359 Roads and Trails 367,476
57 359.1)Asset Retirement Costs for Transmission Plant 0
58 TOTAL Transmission Plant (Enter Tota of Jines 48 thru 57)57,123,591 409,334
59 4. DISTRIUTION PLANT
60 360 Land and Land Ri2Jts 0
61 361 Strctues and Improvements 15,881
62 362 Station Equimnent 152,268
63 363 Stora~e Batter Equipment 0
64 364 Poles, Towers, and Fixtues 10,080
65 365 Overhead Conductors and Devices 6,676
66 366 Underground Conduit 46
67 367 Underground Conductors and Devices 637
68 368 Line Transformers 897
69 369 Serces 127
70 370 Meters 29
71 371 Installations on Customer Premises 0
72 372 Leaed Proper on Customer Premises 0
73 373 Street Li2Jtin~ and Signal Systems 0
74 374 Asset Retirement Costs for Distrbution Plant 0
75 TOTAL Distrbution Plant (Enter Tota of Jines 60 th 74)186,641 0
76 5. GENERA PLAT
77 389 Lad and Land Ri2Jts 0
78 390 Strctues and Improvements 0
79 391 Offce Furnitue and Equipment 0
80 392 Transportation Equipment 174,931 17,502
81 393 Stores Equipment 0
82 394 Tools, Shop and Gara~e Equipment 0
83 395 Laboratory Equipment 0
84 396 Power OPerated Equipment 34,660 1,066
85 397 Communication Equipment 24,007 667,259
86 398 Miscellaneous Equipment 0
87 SUBTOTAL (Enter Tota oflines 77 th 86)233,598 685,827
88 399)Other Tangible Proper 0
89 399.1)Asset Retirement Cost for General Plant 0
90 TOTAL General Plant (Enter Total oflines 87 th 89)233,598 685,8279lTOTAL (Accounts 101 and 106)486,988,644 14,836,106
92 102)Electrc Plant Purchased 0
93 Less)(102) Electrc Plant Sold 0
94 103)Expermenta Plant Unclassified 0
95 TOTAL Electrc Plant in Serce 486988644 14,836,106
FERC FORM NO. i (ED. 12-88)Page 206
Name of Respondent This wert Is:Date of Report Yea of Report
(1) X An Orginal (Mo, Da, Yr)
Avista Cor.(2)D A Resubmission December 31, 2007
ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)
Balance at
Retirements Adjustments Transfers End of Yea Line
(d)(e)(f (rz)No.
0 346)43
0 347)44
0 0 0 0 45
4,844,964 0 0 432,138,877 46
47
883,384 350 48
477,507 352 49
394,620 16,465,350 353 50
16,024,245 354 51
134 7 173,570 355 52
75 15,746,564 356 53
0 357 54
0 358 55
367,476 359 56
0 359.1)57
394,829 0 0 57,138,096 58
59
0 360 60
15,881 361 61
152,268 362 62
0 363 63
10,080 364 64
6,676 365 65
46 366 66
637 367 67
897 368 68
127 369 69
29 370 70
0 371 71
0 372 72
0 373 73
0 374 74
0 0 0 186,641 75
76
0 389 77
0 390 78
0 391 79
192,433 392 80
0 393 81
0 394 82
0 395 83
35,726 396 84
691,266 397 85
0 398 86
0 0 0 919,425 87
0 399)88
0 1(399.1)89
0 0 0 919,425 90
5,239,793 0 0 496,584956 91
0 IQ02)92
0 93
0 1(103)94
5,239.793 0 0 496,584956 95
FERC FORM NO.1 (ED. 12-88)Page 207
Name of Respondent This R~rt Is:Date of Report Year of Report
(1) X An Original (Mo. Da, Yr)
A vista Corporation (2)0 A Resubmission April 18, 2008 Dec. 31,2007
ELECTRIC OPERATING REVENUS (Account 400)
1. Report below operating revenues for each prescribed for each group of meters added. The average number of
account, and manufactured gas revenues in total.customers means the average of twelve figures at the close
2. Report number of customers, columns (f) and (g), on of each month.
the basis of meters, in addition to the number of flat rate 3. If previous year (columns (c), (e), and (g), are not
accounts; except that where separate meter readings are derived from previously reported figures, explain any incon-
added for biling purposes, one customer should be counted sistencies in a footnote.
OPERATING REVENUS
Line Title of Account Amount for Amount for
No.Year Previous Year
(a)..~1 Sales of Electricity
2 (440) Residential Sales 6,818 7,147
3 (442) Commercial and Industrial Sales (3)
4 Small (or Commercial)2,152 2,223
5 Large (or Industrial)
6 (44) Public Street and Highway Lighting
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railwavs
9 (448) Interdeparental Sales 7,665 7,445
10 TOTAL Sales to Ultimate Consumers 16,635 (1)16,815
11 (447) Sales for Resale 14,751,319 14,598,612
12 TOTAL Sales of Electrcity 14,767,954 14,615,427
13 (Less) (449.1) Provision for Rate Refunds
14 TOTAL Revenues Net of Provision for Refunds 14,767,954 14,615,427
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 Electrc Propert 47,639 45,136
20 (455) Interdeparmental Rents
21 (456) Other Electrc Revenues 9,123 98,905
22 (456. I) Revenues from Transmission of Electricty of Others 21,036
23
24
25
26 TOTAL Other Operating Revenues 77,798 144,041
27 TOTAL Electrc Operating Revenues $14,845,752 $14,759,468
State of Montaa
FERC FORM NO.1 (ED. 12-89)Page 300
Name of Respondent This R~rt Is:
(l) ll An Original
Date of Report
(Mo, Da, Yr)
State of Montana
Year of Report
A vista Corporation (2) 0 A Resubmission April 18, 2008 Dec. 31, 2007
ELECTRIC OPERATING REVENUS (Account 400) (Continued)
4. Commercial and Industral 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 c1assifcation 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 unbiled revenue by accounts.
7. Include unetered 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.
1
2
3~ 4
5
6
7
8
9
10
11
12
13
14
MEGA WA 'I HOURS SOLD
33
122 115 8 7
305 (2)307 19 19
207,094 275,659 5
207,399 275,966 19 24
207,399 275,966 19 24
(1) Includes $(0) of unbiled revenues.
(2) Includes 0 MW relating to unbiled revenues.
(3) Segregation of Commerical and Industrial made on basis of utilzation of energy and not on size of account.
FERC FORM NO.1 (ED. 12-89)Page 301
Montana
Name of Respondent This Report Is:I Date of Report Year of Report
(1)Ix I '"-:¡
Avlsta Cor (2)I I A Resubm Apnl18,2oo8 December 31, 2007
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not denved frm previously reported figures, explain in footnotes.
Line
No.Account Amount for Current Year Amount for Pnor Year
(a)(b i (c)
1 (1 POWER PRODUCTION EXPENSES
2 A, Steam Power Generation
3 Ooeratlon
4 500 Ooeratlon Suoervislon and Enalneenna 141,110 115,243
5 501 Fuel 16,515,707 14,659.509
6 502 Steam Exoenses 1,301,489 1.205,731
7 503 Steam from Other Sources .16,016
8 Less I (504\ Steam Transferred-er..-
9 505 Electnc Exoenses 41,532 11,407
10 506 Miscllaneous Steam Pawer Exoenses 1,606,237 1,357,913
11 507 Rents 29,922 19,628
12 509 Allowances --
13 TOTAL Ooeration (Enter Total of Lines 4 thru 11 \19,635,998 17,385,447
14 Maintenance
15 510 Maintenance Suoervlsion and Enalneenna 438,221 354,380
16 511 Maintenance of Strctures 451,048 454,469
17 512 Maintenance of Boiler Plant 4,557,363 4,432.308
18 513 Maintenance of Electnc Plant 679,784 44,902
19 514 Maintenance of Miscellaneous Steam Plant 542,111 534.244
20 TOTAL Maintenance (Enter Total of Lines 14 thru 18\6,668,527 6,220,303
21 TOTAL Power Production Exoenses-Steam Plant (Enter Total 0 26,304,525 23,605,750
22 B. Nuclear Power Generation
23 Ooeration
24 517 Operation Suoervision and Enaineenna --
25 518 Fuel --
26 519 Coolants and Water --
27 520 Steam Exoenses ..
28 521 Steam from Other Sourcs .-
29 Less\ (522\ Steam Transferrd-Cr..-
30 523\Electc Exoenses -.
31 524\Miscellaneous Nuclear Power Exoenses --
32 525\Rents -.
33 TOTAL Ooeration (Enter Total of liens 23 thru 31\--
34 Maintenance
35 528 Maintenance Suoervisian and Enaineenna --
36 529 Maintenance of Strctures .-
37 530 Maintenance of Reactor Plant Eauioment .-
38 531 Maintenance of Electnc Plant --
39 532 Maintenance of Miscellaneous Nuclear Plant --
40 TOTAL Maintenance (Enter Total of lines 34 thru 38\.-
41 TOTAL Power Production Exoenses-Nuclear Power(Enter total --
42 C. HYdraulic Power Generation
43 Ooeration
44 535 Ooeration Suoervlsion and Enalneenna 86,126 93,170
45 536 Water for Power --
46 537 HYdraulic Exoenses 71.797 77.203
47 538 Electric Exoenses 927,900 981,051
48 539 Miscellaneous HYdraulic Power Generation Exoenses 147,929 184,514
49 540 Rents -.
50 TOTAL Ooeration (Enter Total of lines 43 thru 48\1,233,752 1,335,938
FERC FORM NO.1 (12-96)Page 320
Name of Respondent This Report Is:I Date of Report Year of Report
(1)Ix I An Original
A Resub~IAPrii 25, 2005Avista Cor (2)I I December 31,2007
AND MAINTENANCE EXPENSES
Line
No.Account Amount for Current Year Amount for Previous Year
(a)(b)(c)
50 C. Hvdraulic Power Generation (Continued)
51 Maintenance
52 541 Maintenance Suoervision and Enaineerina 64,791 34,077
53 542 Maintenance of Strctures 147,358 54,805
54 543 Maintenance of Reservoirs, Dams, and Waterways 46,805 33,812
55 544 Maintenance of Electric Plant 810,852 1,041,970
56 545 Maintenance of Miscellaneous Hvdraulic Plant 39,805 261,831
57 TOTAL Maintenance (Enter Total of lines 52 thru 56)1,109,611 1,426,495
58 TOTAL Power Production Expenses-Hvdraulic Power (Enter total 2,343,364 2,762,433
59 D. Other Power Generation
60 OPeration
61 546 Operation SuPervision and Enaineerina --
62 547 Fuel --
63 548 Generation EiDnses --
64 549 Miscellaneous Other Power Generation Expenses -.
65 550 Rents --
66 TOTAL ODration TEnter Total of lines 61 thru 65)--
67 Maintenance
68 551 ) Maintenance Sunrvision and Enaineerina ..
69 552) Maintenance of Structures ..
70 553 Maintenance of Generatinc: and Electrc Plant --
71 554 Maintenance of Miscellaneous Other Power Generation Plant --
72 TOTAL Maintenance (Enter Total of lines 68 thru 71)--
73 TOTAL Power Producton Expenses-Oter Power (Enter Total of --
74 E. Other Power Supplv Expenses
75 5551 Purchased Power -.
76 5561 SYStem Control and Load Dispatchinc:--
77 557) Other Exoenses -.
78 TOTAL Other Power Supplv Expenses (Enter Total of lines 75 th .-
79 TOTAL Power Production Expenses (Enter Total of lines 20, 40,28,647,888 26,368,183
80 2. TRANSMISSION EXPENSES
81 Ooeration
82 560) Operation Suoervision and Enc:ineerinc:23,339 24,Q3
83 5611 Load Disoatchlna 23,377 18,667
84 561.1 Load Disoatchina Reliabilty -.
85 561.2 Load Disoatchina Monitor and Operate Transmission Svsten -18,667
86 561.3 Load Dispatchina Transmission Service and Schoo --
87 561.4 Schedulina Svsemt Contrl and Dispatch Services --
88 561.5 Reliabiltv, Planninc: and Standards Develooment -.
89 561,6 Transmission Service Studies --
90 561,7 Generation Intercnnecton Studies --
91 561.8 Reliabilitv, Planning and Standards Develooment Services --
92 562 Station Exoenses 2,494 1,689
93 563 Overhead Line Exoenses 44,435 57,507
94 564 Undemround Line Expenses --
95 565 Transmission of Electricit by Others --
96 566 Miscellaneous Transmission Expenses --
97 567 Rents 68,268 65,802
98 TOTAL Ooeratian (Enter Total of lines 82 thru 891 161,912 186,376
99 Maintenance
100 568 Maintenance Suoervision and Enc:ineering 24,151 29,192
101 569 Maintenance of Structures 5,723 7,523
102 570 Maintenance of Station EQuipment 59,805 56,691
103 571 Maintenance of Overhead Lines 331,248 345,778
104 572 Maintenance of Underground Lines --
105 573 Maintenance of Miscellaneous Transmission Plant --
106 TOTAL Maintenance (Enter Total of lines 92 thru 97)420,928 439,184
107 TOTAL Transmission Exoenses (Enter Total of lines 90 and 981 582,840 625,560
108 3. DISTRIBUTION EXPENSES
109 Ooeration
110 5801 Ooeration Suoervision and Enc:ineerinc:--
FERC FORM NO.1 (12-96)Page 321
Montana
Montana
Name of Respondent This Report Is:I Date of Report Year of Report
(1)Ix I An Original
A ResubmlAvista Cor (2)I I April 18, 2008 December 31,2007
AND MAINTENANCE EXPENSES
Line
No.Accunt Amount for Current Year Amount for Prior Year
(a)(b)(c)
103 3. DISTRIBUTION EXPENSES (Continued)
104 581 Load Disoatchina ..
105 582 Station Exoenses .-
106 583 Overhead Line Exoenses --
107 584 Underground Line Expenses --
108 585 Street Lighting and Signal System Expenses ..
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 Engineering -.
116 591 Maintenance of Structures --
117 592 Maintenance of Station Equipment --
118 593 Maintenance of Overhead Lines --
119 594 Maintenance of Underground Lines -.
120 595 Maintenance of Line Transformers --
121 596 Maintenance of Street Lighting and Signal Systems ..
122 597 Maintenance of Meters ..
123 598 Maintenance of Miscellaneous Distribution Plant .-
124 TOTAL Maintenance (Enter Total of lines 115 thru 123)--
125 TOTAL Distrbution Expenses (Enter Total of lines 113 and 124)..
126 4. CUSTOMER ACCOUNTS EXPENSES
127 Ooeration
128 901 Suoervision .-
129 902 Meter Readina Exoenses -.
130 903 Customer Records and Collecton Expenses ..
131 904 Uncollectible Accounts --
132 905 Miscellaneous Customer Accounts Exoenses --
133 TOTAL Customer Accounts Exoenses (Enter Total of lines 128 tl .-
134 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
135 Operation
136 907 Supervision -.
137 908 Customer Assistance Expenses --
138 909 Informational and Instrctional Expenses --
139 910 Miscellaneous Customer Service and Informatinal Expenses --
140 TOTAL Cust. Service and Informational Expenses (Enter Total 0 --
141 6. SALES EXPENSES
142 Ooeratlon
143 911 Suoervision .-
144 912 Demonstratina and Sellna Exoenses --
145 913 Advertsina Exoenses --
146 916 Miscellaneous Sales Exoenses --
147 TOTAL Saies Exoenses (Enter Total of lines 143 thru 146).-
148 7. ADMINISTRATIVE AND GENERAL EXPENSES
149 Operation
150 920) Administrtive and General Salaries --
151 921) Offce Supplies and Expenses --
152 Less) (922) Administrative expenses Transferrd-Credlt -.
FERC FORM NO.1 (12-96)Page 322
Name of Respondent This Report Is:I Date of Report Year of Report
(1)Ix I AA 0r9~¡
Avista Cor (2)I I A Resubm Apnl18, 2008 December 31, 2007
AND MAINTENANCE EXPENSES
Line
No.Account Amount for Currnt Year Amount for Pnor Year
(a)(b)(e)
153 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
154 923 Outside Services Emploved -.
155 924 Propert Insurance ..
156 925 Iniunes and Damaaes ..
157 926 Emolovee Pensions and Benefits -.
158 927 Franchise Reauirements --
159 928 Reaulatorv Commission Exoenses -226
160 Less) (929) Duolicate Charaes-Cr...
161 930.1) General Advertisina Exonses -.
162 930.2) Miscellaneous General Exoenses --
163 931) Rents --
164 TOTAL Operation (Enter Total of lines 150 thru 163)-228
165 Maintenance
166 1(935) Maintenance of General Plant 17,556 9.760
167 TOTAL Administrative and General Exoenses (Enter Total of line 17.556 9.9Ba
168 TOTAL Electric Ooeration and Maintenance Exoenses (Enter To 29,248.284 27.003,731
79,99,125.133.140,147.and 167)
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
I
1. The data on number of empl, construction employees in a footnote.I
for the payroll period ending neare 3. The number of employees assignable to the electnc
payrll penod ending 60 days befo department from joint functions of combination utilities may
2. If the respondent's payroll for be determined by estimate. on the basis of emolovee eauiva-
cludes any special construction lents.Show the estimated number of equivalent emplovees
employees on line 3. and show th, attbuted to the electnc department from joint functions.
1 Payroll Penod Ended (Date) December 31, 2007
2 Total Reqular Full-Time Emploves 25 30
3 Total Part-Time and Temporary Employees 2 -
4 Allocation of General Emplovees --
5 Total Employees (See Note 1)27 30
FERC FORM NO.1 (12-96) Page 323
Montana
This Page Intentionally Left Blank
NOT DIRECTLY ASSIGNED
TO STATES
otDirec AsSll!1 0 tate
Name of Respondent ThSR~Is:Date of Report Yea of Reprt
4 (1) An Orgi (Mo, Va, Yr)
Avista Coip.(2)0 A Resubmission Decbe 31, 20
ELETRC PLA IN SERVICE (Accunts 101, 102, 103, 106)
1. Repor below die or cost of el plat in se ac-este basi if neces, and inclue die en1r in colu
cog to die pred accouts (c). Al to be inclued in colu (c) ar en1r for reve:
2. In addi to Accou 101, El Plat in Ser (Cl of tetave diut of pr yea reor in colu (b).
si), th page and die next inclu Accts 102 EI Plat Liwi, if die respdet ha a siant amt of plat
Puchase or Sold; Accout 103, Excita El Plat Un-rets i.h have not bee claic to pr accouts
Clsi; and Accout 106, Comlete Cons1 Not Cla at die end of die yea, inclu in colu (d) a tetative disi - El.uti of suh rets on an estted basi, wi app
3. Inclue in colu (c) or (d), as apprite, coons of add-rite conn en1l to die accout for accute depeciati
iton and retits for die cut or predg yea.prvi. Inclue als in colu (d) revesa of tetative di
4. Enclose in pardies cr adjustts of plat accouts to lrutons of prior yea of unclasi retiemets Attch su
indiate die negative efec of suh accouts,plemeta sttemet showig die accout diuti of diei
S. Glss AccotlO6 accordig to prsced accots, on an tetative classitis in colu (c) and (d), inchig die
Balce at
Une Acunt Begig of Yea Additions
No.(a)(b)fe)
1 1. INANGffLE PLA
2 (301)Or,gantion 0
3 (302)Franches and Consents 0
4 (303)Micellaneous Jntacible Plat 4,127,637 764,182
5 TOTAL Intacible Plant (Ete Tota of lies 2, 3, and 4)4,127,637 764,182
6 2. PRODUCTON PLA
7 A Ste Production Plant
8 (310)Lad and Lad Rights 0
9 (311)Strctures and Improvements 0
10 (312)Boiler Plant EQuipment 0
11 (313)En2ies and En2ie Drven Generators 0
12 (314)Tubo,generator Units 0
13 (315)Acsory Electrc Equipment 0
14 (316)Misc. Power Plat EQuipment 0
15 (317)Asset Retiement Costs for Ste Pruction 0
16 TOTAL Stea Prducton Plant (Ete Tota of lies 8 tb 15)0 0
17 B. Nuclea Prduction Plant
18 (320)Lad and Lad Rights 0
19 (321)Strtures and Iiovements 0
20 (322)Reator Plant Equipment 0
21 (323)Tubo,genertor Units 0
22 (324)Accsor Electrc EQuipment 0
23 (325)Mic. Power Plat Equipment 0
24 (326)Asset Retiement Costs for Nuclea Production 0
25 TOTAL Nuclea Prduction Plant (Eter Tota of lines 18 tb 24)0 0
26 C. Hvdulc Production Plant
27 (330)Lad and Lad Rights 0
28 (331)Strctures and Imprvements 0
29 (332)Reservoir, Dam, and Wateays 0
30 (333)Wate Wheels, Tubines, and Generators 0
31 (334)Acsory Elecc Equipment 0
32 (335)Mic. Power Plant Equipment 0
33 (336)Roads, Raads, and Bridges 0
34 (337)Asset Retiement Costs for Hvdrulc Prduction 0
35 TOTAL Hvdraulc Prduction Plant (Ete Tota of lines 27 tb 34)0 0
36 D. Other Production Plant
37 (340)Lad and Lad Rights 0
38 (341)Strctures and Imrovements 0 0
39 (342)Fuel Holder, Prducts and Acsories 0
40 (343)Pre Movers 0
41 (344)Generators 0 0
42 (345)Acsory Electrc Equipment 0
FERC FORM NO.1 (ED. 12-91)
N tl . edT S
Page 204
ot DirecllV Assiimc o tate
Name of Respondent Th RIR0rt Is:Date of Report Yea of Report
(1) X An Ongi (Mo, Da, Yr)
Avista Corp.(2)0 A Resubmission Decber 31, 2007
ELCTRIC PLAN IN SERVICE (Accunts 101, 102, 103, and 106) (Continued)
reve of the pr yea tetati accout di1lon of um (f) on the ofset to the debit or cr diute m
thes amts Car obsece of the above ms1s colu (f) to pr acct classatis.
and the text of Accouts 101 and 106 wi avoid ses omi 7. For Accout 399, stte the natu and us of plat mchided
si of the reord amot of respdents plat actal m the accout and if sustti m amt submi a sule-
m se at end of yea.meta sttemet showig suaccout classti of suh
6.Show m colu (f) relassiicati or trers wi plat conoig to the rets of these pages.
ut plat accots. Incbi al m colu (f) the addis 8. For each amt comprig the reor balace and
or reucs of pri accout clasication arg fr chage m Accout 102 stte the proper purchase or soId
diut of amts inll reored m Accout 102 In na of vendor or purhase, and date of transacton. If pr
showig the cleaance of Accout 102 mchide m colu (e)pose jou en1r have bee fi wi the Comsi
the amts wi resec to accte provion for as reir by the Unior Syst of Accots give als
depiati, acquis adjustts etc.. and show m col-date of suh fi2.
Balance at
Retiements Adjustments Tranfer End of Yea Lie
(d)(e)(f (2)No.
1
0 (301)2
0 (302)3
1,955,108 2,936,711 (303) .4
1,955,108 0 0 2,936,711 5
6
7
0 (310)8
0 (311)9
0 (312)10
0 (313)11
0 (314)12
0 (315)13
0 (316)14
0 (317)15
0 0 0 0 16
17
0 (320)18
0 (321)19
0 (322)20
0 (323)21
0 (324)22
0 (325)23
0 (326)24
0 0 0 0 25
26
0 (330)27
.0 (331)28
0 (332)29
0 (333)30
0 (334)31
0 (335)32
0 (336)33
0 (337)34
0 0 0 0 35
36
0 (340)37
0 (341)38
0 (342)39
0 (343)40
0 (344)41
0 (345)42
FERC FORM NO.1 (ED. 12-88)
N tJ edT S
Page 205
Not Directl v Assiimed To State
Name of Respondent Ths Rirt Is:Date of Report Yea of Report
(1) X An Orgi (Mo, Da, Yr)
Avita Corp.(2)0 A Resubmision Decber 31, 2007
ELCTRIC PLAN IN SERVICE (Accunts 101, 102, 103, 106)
Balce at Lie Acunt Begig of Yea Addition
No.(a)(b)(c)
43 (346)Misc. Power Plant Eauipment 0 0
44 (347)Asset Retement Costs for Other Production 0 0
45 TOTAL Other Prduction Plant (Ete Total of lies 37 th 44)0 0
46 TOTAL Prduction Plant (Ete Tota oflines 16, 25, 35, and 45)0 0
47 3. TRSMISION PLA
48 (350)Lad and Lad Rights 0
49 (352)Strctures and Improvements 0
50 (353)Station Equipment 0 0
51 (354)Tower and Fixtures 0
52 (355)Poles and Fixtues 0
53 (356)Overhead Conductors and Device 0
54 (357)Underiiund Conduit 0
55 (358)Underiiund Conductors and Devices 0
56 (359)Roads and Trails 0
57 (359.1)Asset Retiement Costs for Trasmission Plant 0
58 TOTAL Tramission Plant (Eter Tota of lies 48 th 57)0 0
59 4. DISTRUTON PLA
60 (360)Lad and Lad Riclts 0
61 (361)Strctures and Imrovements 0
62 (362)Station Equipment 0
63 (363)Storaiie Batte Equipment 0
64 (364)Poles, Towers, and Fixtu 0
65 (365)Overhead Conductors and Device 0
66 (366)Underiiund Conduit 0
67 (367)Under,gound Conductors and Devices 0
68 (368)Lie Tranformer 0
69 (369)Servce 0
70 (370)Meters 0
71 (371)Instalations on Customer Premises 0
72 (372)Lesed Prpertv on Customer Premses 0
73 (373)strt Uclti£ and Siim SyStems 0
74 (374)Asset Retient Costs for Distrbution Plat 129,707 0
75 TOTAL Distrbution POOt (Ete Tota of lines 60 th 74)129,707 0
76 5. GEN PLA
77 (389)Lad and Lad Ri£bts 22,774
78 (390)Strctu and Improvements 598,452
79 (391)Offce Furture and Eauipment 136,601 377,275
80 (392)Trasporttion Equipment 3,602,027 157,716
81 (393)Stores Equipment 68,469 180,227
82 (394)Tools, Shop and Gaa£e Equipment 1,464,633 138,739
83 (395)Laboratorv Equipment 2,366,065 35,970
84 (396)Power Opeate Equipment 4,672,522 127,362
85 (397)Communcation Equipment 21,556,059 980,623
86 (398)Miscellaneous Eauipment 1,188
87 SUBTOTAL (Ete Tota of lies 77 th 86)34,488,790 1,997,912
88 (399)Other Taible Prper 0
89 (399.1)Asset Retiement Costs for General Plant 0
90 TOTAL Geeral Plant (Ete Tota of lies 87 thu 89)34,488,790 1,997,912
91 TOTAL (Acounts 101 and 106 38,746,135 2,762,094
92 (102)Elecc Plant Puchased 0
93 (Lss)(102) Electrc Plant Sold 0
94 (103)Exerenta Plant Unclassified 0
95 TOTAL Electrc Plant in Serice 38,746,135 2,762,094
FERC FORM NO.1 (ED. 12-88)Page 206
Not Directlv Assiimed To State
Name of Respondent Ths R~ort Is:Date of Reprt Year of Reprt
(1) X An Origil (Mo, Da, Yr)
Avista Coip.(2)D A Resubmission December 31, 2007
ELCTRC PLAN IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)
Balance at
Retiements Adjustments Tranfers End of Yea Lie
(d)(e)(f ( fly No.
0 (346)43
0 (347)44
0 0 0 0 45
0 0 0 0 46
47
0 (350)48
0 (352)49
0 0 (353)50
0 (354)51
0 (355)52
0 (356)53
0 (357)54
0 (358)55
0 (359)56
0 (359.1)57
0 0 0 0 58
59
0 (360)60
0 (361)61
0 (362)62
0 (363)63
0 (364)64
0 (365)65
0 (366)66
0 (367)67
0 (368)68
0 (369)69
0 (370)70
0 (371)71
0 (372)72
0 (373)73
129,707 (374)74
0 0 0 129,707 75
76
22,774 (389)77
598,452 (390)78
0 513,876 (391)79
366,923 3,392,820 (392)80
248,696 (393)81
17,518 1,585,854 (394)82
5,702 2,396,333 (395)83
4,799,884 (396)84
70,439 0 22,466,243 (397)85
85 1,103 (398)86
460,667 0 0 36,026,035 87
0 (399)88
0 (399.1)89
460,667 0 0 36,026,035 90
2,415,775 0 0 39,09,453 91
0 (102)92
0 93
o (103)94
2,415,775 0 0 39,092,453 95
FERC FORM NO.1 (ED. 12-88)Page 207
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