2014Annual Report.pdf

THIS FILING IS
Item 1: I An lnitial(Original) OR n Resubmission No.
-Submission AVU'Em*i#;
Form 1-F Approved
OMB No.1902-0029
(Expires 1113012016)
Form 3-Q Approved
OMB No.1902-0205
(Expires 1113012016\
,::5
:>T]
r\)
U)
t"$r\,
FERC FINANGIAL REPORT
FERC FORM No. 1: Annual Report of
Major Electric Utilities, Licensees
and Others and Supplemental
Form 3-Q: Quarterly Financia! Report
These reports are mandatory underthe Federal PowerAct, Sections 3, 4(a), 304 and 309, and
18 CFR 141 .1 and 141 .400. Failure to report may result in criminal fines, civil penalties and
other sanctions as provided by law. The Federal Energy Regulatory Commission does not
consider these reports to be of confidential nature
Exact Legal Name of Respondent (Gompany)
Avista Corporation
Year/Period of Report
End of 20141Q4
FERC FORM No.1/3-Q (REV.02-04)
FERC FORM NO. 1/3-Q:
01 Exact Legal Name of Respondent
Avista Corporation
02 Year/Period of Report
03 Previous Name and Date of Change (if name changed during year)
04 Address of Principal Office at End of Period (Sfreef, City, State, Zip Code)
'1411 East Mission Avenue, Spokane, WA 99207
05 Name of Contact Person
Christy Burmeister-Smith
06 Title of Contact Person
VP, Controller, Prin. Acctg
07 Address of Contact Person (Street, City, State, Zp Code)
1411 East Mission Avenue, Spokane, WA 99207
08 Telephone of Contacl Person,lncluding
Area Code
[phone]
09 This Report ls
(1) E An Original (2) n A Resubmission
10 Date of Report
(Mo, Da, Yr)
04t15t2015
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements
of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material
respects to the Uniform System of Accounts.
?_ =,04 Date Signed
(Mo, Da, Yr)
04115t2015
Title 1 8, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM No.1/3-Q (REV. 02-04)Page 1
Name of Respondent
Avista Corporation
This ReDort ls:(1) fiAn Original(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 2014tQ4
LIST OF SCHEDULES (Electric Utility)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
(a)
t{eterenoe
Page No,
(b)
Remarks
(c)
1 General lnformation 101
2 Control Over Respondent 102 N/A
3 Corporations Controlled by Respondent 103
4 Officers 104
5 Directors 105
b lnformation on Formula Rates 1 06(a)(b)
7 lmportant Changes During the Year 't 08-1 09
8 Comparative Balance Sheet 110-1't3
9 Statement of Income for the Year 't14-117
10 Statement of Retained Earnings for the Year 't 18-1 1 9
11 Statement of Cash Flows 120-121
12 Notes to Financial Statements 122-123
'13 Statement of Accum Comp lncome, Comp lncome, and Hedging Activities 122(a)(b)
14 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep 200-201
'15 Nuclear Fuel Materials 202-203 N/A
16 Electric Plant in Service 204-207
17 Electric Plant Leased to Others 213 N/A
18 Electric Plant Held for Future Use 214
19 Construction Work in Progress-Electric 216
20 Accumulated Provision for Depreciation of Electric Utility Plant 219
21 lnvestment of Subsidiary Companies 224-225
22 Materials and Supplies 227
23 Allowances 228(ab)-229(ab)N/A
24 Extraordina ry Property Losses 230 N/A
25 Unrecovered Plant and Regulatory Study Costs 230 N/A
26 Transmission Service and Generation lnterconnection Study Costs 231
27 Other Regulatory Assets 232
28 Miscellaneous Deferred Debits 233
29 Accumulated Deferred lncome Taxes 234
30 Capital Stock 250-251
31 Other Paid-in Capital 253
32 Capital Stock Expense 254
33 Long-Term Debt 256-257
34 Reconciliation of Reported Net lncome with Taxable lnc for Fed lnc Tax 261
35 Taxes Accrued, Prepaid and Charged During the Year 262-263
36 Accumulated Deferred lnvestment Tax Credits 266-267
FERC FORM NO.1 (ED. 12-96)Page 2
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5l1Rn orisinal(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 2014tQ4
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
(a)
Reference
Page No.
(b)
Remarks
(c)
37 Other Deferred Credits 269
38 Accumulated Deferred lncome Taxes-Accelerated Amortization Property 272-273 N/A
39 Accumu lated Deferred I ncome Taxes-Other Property 274-275
40 Accumulated Deferred lncome Taxes-Other 276-277
41 Other Regulatory Liabilities 278
42 Electric Operating Revenues 300-301
43 Regional Transmission Service Revenues (Account 457.1)302 N/A
44 Sales of Electricity by Rate Schedules 304
45 Sales for Resale 310-31 1
46 Electric Operation and Maintenance Expenses 320-323
47 Purchased Power 326-327
48 Transmission of Electricity for Others 328-330
49 Transmission of Electricity by ISO/RTOs 331 N/A
50 Transmission of Electricity by Others 332
51 Miscellaneous General Expenses-Electric 335
52 Depreciation and Amortization of Electric Plant 336-337
53 Regulatory Commission Expenses 350-351
54 Research, Development and Demonstration Activities 352-353
55 Distribution of Salaries and Wages 354-355
56 Common Utility Plant and Expenses 356
57 Amounts included in ISO/RTO Settlement Statements 397 N/A
58 Purchase and Sale of Ancillary Services 398
59 Monthly Transmission System Peak Load 400
60 Monthly ISO/RTO Transmission System Peak Load 400a N/A
61 Electric Energy Account 401
62 Monthly Peaks and Output 401
63 Steam Electric Generating Plant Statistics 402403
64 Hydroelectric Generating Plant Statistics 406-407
65 Pumped Storage Generating Plant Statistics 408-409 N/A
65 Generating Plant Statistics Pages 410411
PageFERC FORM NO.1 (ED. 12-96)
Name of Respondent
Avista Corporation
tnrs HeDon ts:(1) 5]1Rn orisinal(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Yea/Penoo ot Kepon
End of 2O14tQ4
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
(a)
Reference
Page No.
(b)
Remarks
(c)
67 Transmission Line Statistics Pages 422423
68 Transmission Lines Added During the Year 424425
69 Substations 426427
70 Transactions with Associated (Affiliated) Companies 429
71 Footnote Data 450
Stockholders' Reports Check appropriate box:
I Two copies will be submitted
f] Ho annual report to stockholders is prepared
FERC FORM NO. 1 (ED. 12-96)Page 4
Name of Respondent
Avista Coporation
This Report ls:
(1) tr An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Y)
04t15t2015
Year/Period of Report
End of 2o14tQ4
GENERAL INFORMATION
1. Provide name and title of officer having custody of the general corporate books of account and address of
office where the general corporate books are kept, and address of office where any other corporate books of account
are kept, if different from that where the general corporate books are kept.
C. BurmeLst,er-Snrith, Vice Preaideat, CoBtroller, and Pr!.ncipa1 AccountJ.ag Offlcer
14L1 E. Mieelon AveDue
Spokane, WA 99207
2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation.
lf incorporated under a special law, give reference to such law. lf not incorporated, state that fact and give the type
of organization and the date organized.
StaE6 of waahitrgton, IncorporaEed March 15, 1889
3. lf at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of
receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or
trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not, Appllcable
4. State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
Electric aerwlce in the atatea of Waehtngton, Idabo, and MoDtaEa
Natural gaa eerwice ia lhe BtateB of wa8Lngton, Idaho, aDd Oregoa
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) tr Yes...Enter the date when such independent accountant was initially engaged:(2) E No
FERC FORM No.1 (ED.12-87)PAGE 101
Name of Respondent
Avista Corporation
This Reoort ls:(1) gf An Originat(2) nA Resubmission
uale oI Kepon(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 20141Q4
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent
at any time during the year. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. lf control was by other means than a direct holding of voting rights, state in a foolnote the manner in which control was held, naming
any intermediaries involved.
3. lf 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. lndirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the
Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
(a)
Kind of Business
(b)
Percent Voting
Stock Owned
(c)
Footnote
Ref.
(d)
1 Avista Capital, lnc.Parent company to the 100
2 Company's subsidiaries.
3
4 Ecova, lnc.Provider of utility bill 80.2 Subsidiary of
5 processing, payment and Avista Capital
o information services to multi
7 site customers in North Amer.
I
I
10 Avista Development, lnc.Maintains an investment 100 Subsidiary of
11 portfolio of real estate and Avista Capital
12 other investments.
13
14 Avista Energy, lnc.lnactive 100 Subsidiary ol
15 Avista Capital
16
17 Pentzer Corporation Parent company of Bay Area 100 Subsidiary of
18 Manufacturing and Pentzer Avista Capital
19 Venture Holdings
20
21 Pentzer Venture Holdings ll, lnc.lnactive 100 Subsidiary of
22 Pentzer Corporation
?3
24 Bay Area Manufacturing, lnc.Holding Company 100 Subsidiary of
25 Pentzer Corporation
26
27 Advanced Manufacturing and Development, lnc.Performs custom sheet metal 82.95 Subsidiary of
FERC FORM NO.1 (ED.12-96)Page 103
Name of Respondent
Avista Corporation
I nrs Kepon ts:(1) $An Original(2) FA Resubmission
Date of Report(Mo, Da, Yr)
04t1512015
Year/Period of Report
End of 20141Q4
CORPoRATIoNS CoNTROLLEDETRESFONDENT
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. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. lf 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. lf 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. lndirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4, Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the
Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
(a)
Kind of Business
(b)
Percent Voting
Stock Owned
(c)
Footnote
Ref.
(d)
1 dba Metalfx man ufacluring of electronic Bay Area
2 enclosures, parts and systems Manufacturing.
3 for the computer, telecom and
4 medical industries. AM&D
5 also has a wood products
6 division.
7
8 Spokane Energy, LLC Owns an electric capacity 100 Affiliate of
I contract Avista Corp.
10
11 Avista Capital ll An affiliated business trusl 100 Affliate of
12 formed by the Company.Avista Corp.
13 lssued Pref. Trust Securities
14
15 Avista Northwest Resources, LLC Formed in 2009 to own 100 Afiiliate of
16 an interesl in a venture Avista Capital
17 fund investment
18
19 Steam Plant Square, LLC Commercial office and retail 85 Affiliate of
20 leasing.Avista Development
21
22 Coufiard Ofiice Center, LLC Commercial ofiice and retail 100 Afiiliate of
23 leasing.Avista Development
24
25 Steam Plant Brew Pub, LLC Restaurant operations 85 Affiliate of Steam
26 Plant Square, LLC
27
FERC FORM NO.1 (ED.12-96)Page 103.1
Name of Respondent
Avista Corporation
This Reoorl ls:(1) 5]nn Original(2) 1lA Resubmission
Date of Report(Mo, Da, Yr)
o4t1512015
CORPORATIONS CONTROLLED BY RESPONDEN-T
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. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. lf 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. lf 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. lndirect 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 lvfiere the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by mutual
agreement or understanding between two or more parties who together have control within the meaning of the definition of control in the
Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
(a)
Kind of Business
(b)
Percent volrng
Stock Owned
(c)
ootnote
Ref.
(d)
1 Salix, lnc.Liquified natural gas 100 Subsidiary of
2 operations Avista Capital
3
4 Alaska Energy and Resources Company (AERC)Parent company of Alaska 100 Subsidiary of
5 operations.Avista Corp.
b
7 Alaska Electric Light and Power Company Utility operations based in 100 Subsidiary of
8 the City and Borough of AERC
9 Juneau, AK
10
11 AJT Mining Properties, lnc.lnactive mining company 100 Subsidiary of
12 holding certain properties in AERC
13 the City and Borough of
14 Juneau, AK
15
16 Snettisham Electric Company Holds certain rights to 100 Subsidiary of
17 purchase the Snettisham AERC
18 Hydroelectric project in the
19 City and Borough of
20 Juneau, AK
21
22
23
24
25
26
27
FERC FORM NO.1 (ED.12-96)Page 103'2
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2) A Resubmission
Date of Report
(Mo, Da, Yr)
o4t'15t2015
Year/Period of Report
20141Q4
FOOTNOTE DATA
mn: aEcova, Inc. was disposed of on ,fune 30, 2014. See Footnotse 4 of the Notes to Financial
StaEements on pase ]-22-123 for further information.
I
of the Notes to Financial Statements
on L22-L23 for furLher informat.ion.
s company was acguired on ,Ju1y 1 , 201-4. See to Financ Statements
: 103.2 Line No.:7 Column: a
].22-L23 for furLher informat.ion.
This company was acqu on.fuly 1-, 20]-4. See NoEe 3 of Lhe Notes to Fj-nancial St.atements
: 103.2 Line No.:11 Column: a
on L22-L23 for furEher information.
: 103.2 Line No.: 16 Column: aThis company was acquired on ,Ju1y 1, 20!4.on page L22-L23 for further informat.ion.
- r i nanCT a r-s t. aEe.men#
FERC FORM NO. 1 .12 450.1
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) E]An Original(2\ TIA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 2014tQ4
OFFICERS
1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive officer" of a
respondent includes its president, secretary, treasurer, and vice president in charge of a principal business unit, division or function
(such as sales, administration or finance), and any other person who performs similar policy making functions.
2, lf 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.
Ltne
No.
TiUe
(a)
Name oI ufircer
(b)
Datary
for Yedr(c)
1 Chairman of the Board, President S. L. Morris
2 and Chief Executive Officer
3
4 Senior Vice President, Chief Financial Officer,M. T. Thies
5 and Treasurer
6
7 Senior Vice President. General Counsel M. M. Durkin
I and Chief Compliance Officer
9
0 Senior Vice President and Corporate Secretary K. S. Feltes
,|responsible for Human Resources
2
3 Senior Vice President and Environmental D. P. Vermillion
4 Compliance Officer, President of Avista Utilities
5
6 Vice President, Controller, and C. M. Burmeister-Smith
7 Principal Accounting Officer
I
9 Vice President, Chief lnformation Officer, and J. M. Kensok
20 Chief Security Officer
21
22 Vice President, responsible for Energy Delivery D. F. Kopczynski
23 and Customer Service
24
25 Vice President and Chief Counsel for Regulatory D. J. Meyer
26 and Governmental Affairs
27
28 Vice President, responsible for State and Federal K. O. Norwood
29 Regulations
30
31 Vice President and Chief Strategy Officer R. D. Woodworth
32
33 Senior Vice President, responsible for Energy J. R. Thackston
34 Resources (effective 1 l2O1 4)
35
36
37
38
39
40
41
42
43
44
FERC FORM NO. 1 (ED. 12-96)Page 104
Avista Corporation
This Report ls:(1) Ef An Orisinal(2) TIA Resubmission
Date of Report(Mo, Da, Y0
04t15t2015
Year/Period of Report
End of 2014tQ4
DIRECTORS
1. Report below the information called for concerning each director of the respondent who held office at any time during the year. lnclude in column (a), abbreviated
titles of the directors who are officers of the respondent.
2. Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk,
No Name (ano
)r
rlle) or urreclor Pnnqpal tsugness Adclress
1 Scott L. Morris*.1411 E Mission Ave., Spokane, WA, 99202
2 (Chairman of the Board, President & CEO)
3
4 Erik J. Anderson 3720 Carillon Point, Kirkland, WA 98033
5
6 Kristianne Blaker**P.O. Box 28338, Spokane, WA 99228
7
8 Donald C. Burke 16 lvy Court, Langhorne, PA19047
9
10 Rick R. Holley (resigned from Board 212014)999 Third Ave., Suite 4300, Seattle, WA 98104
11
12 John F. Kelly-.'851 Georgia Ave., Winter Park, FL 33143
13
14 Heidi B. Stanley P.O. Box 2884, Spokane, WA 99220
15
16 R. John Taylof--11'l Main Street, Lewiston, lD 8350'1
17
18 Marc F. Racicot 28013 Swan Cove Dr., Big Fork, MT 59911
19
20 Rebecca A. Klein 61 1 S. Congress Ave., Suite 125, Austin, fi 78704
21
22 Janet D. Widmann (oined the Board 812014)50 Beale St., 23rd Fl., San Francisco, CA 94105
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED.12-95)Page 105
Name of Respondent
Avista Corporation
This Re((1)E(2)-
)ort ls:An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t1512015
Year/Period of Report
gn6 o1 2014/Q4
INFORMATION ON FORMULA RATES
FERC Rate Schedule/Tariff Number FERC Proceeding
Does the respondent have formula rates?! ves
ENo
1 . Please list the Commission accepted formula rates including FERC Rate Schedule or Tariff Number and FERC proceeding (i.e. Docket No)
accepting the rate(s) or changes in the accepted rate.
Ltne
No.FERC Rate Schedule or Tariff Number FERC Proceeding
1
2
?
4
E
b
7
8
o
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
FERC FORM NO. 1 (NEW. 12-08)Page 106
Name oI Kespondent
Avista Corporation
This Reoort ls:(1)E An Original
(2) Tl A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
pn6 6 20141Q4
INFORMATION ON FORMUI.A MTES
FERC Rate Scheduleffariff Number FERC Proceeding
Does the respondent file with the Commission annual (or more frequent)
filings containing the inputs to the formula rate(s)?I ves
ENo
2. lf yes, provide a listing of such filings as contained on the Commission's eLibrary website
Line
No.Accession No.
Document
Date
\ Filed Date Docket No Description
Formula Rate FERC Rate
Schedule Number or
Tariff Number
,|
2
3
4
5
6
7
8
I
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. I (NEW. 12-08)Page 106a
Name of Respondent
Avista Corporation
This Reoort ls:(1)E An Orisinal
(2) n A Resubmission
Date of Reporl(Mo, Da, Yr)
o4.t15t2015
Year/Period of Report
966 61 2014/Q4
INFORMATION ON FORMUTA MTES
Formula Rate Variances
1. lf a respondent does not submit such filings then indicate in a footnote to the applicable Form 1 schedule where formula rate inputs differ from
amounts reported in the Form 1.
2. The footnote should provide a narrative description explaining how the "rate" (or billing) was derived if different from the reported amount in the
Form 1.
3. The footnote should explain amounts excluded from the ratebase or where labor or other allocation factors, operating expenses, or other items
impacting formula rate inputs differfrom amounts reported in Form 1 schedule amounts.
4. Where the Commission has provided guidance on formula rate inputs, the specific proceeding should be noted in the footnote.
Line
No.Page No(s).Schedule Column Line No
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
FERC FORM NO.1 (NEW. 12-08)Page 106b
Name oT Kesponoenl
Avista Corporation
rnrs Kepon rs:(1) E An Original(2) fl A Resubmission
uare or Kepon
04t15t2015
Yearrenoo oI Kepon
End of 20141Q4
IMPORTANT CHANGES DURING THE QUARTER/YEAR
Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in
accordance with the inquiries. Each inquiry should be answered. Enter "none," "not applicable," or "NA" where applicable. lf
inforrnation which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the
franchise rights were acquired. lf acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of
companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to
Commission authorization.
3. Purchase or sale of an operating unit or system: Give a brief description of the property, and of the transactions relating thereto,
and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounts
were submitted to the Commission.
4. lmportant 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. lmportant extension or reduction of transmission or distribution system: State territory added or relinquished and date operations
began or ceased and give reference to Commission authorization, if any was required. State also the approximate number of
customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major
new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc.
6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term
debt and commercial paper having a maturity of one year or less. Give reference to FERC or State Commission authorization, as
appropriate, and the amount of obligation or guarantee.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose of such changes or amendments.
8. State the estimated annual effect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results of any such
proceedings culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer,
director, security holder reported on Page 104 or 1 05 of the Annual Report Form No. 1 , voting trustee, associated company or known
associate of any of these persons was a par$ or in which any such person had a material interest.
11. (Reserved.)
12. lf 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 lnstructions 1 to 11 above, such notes may be included on this page.
13. Describe fully any changes in officers, directors, major security holders and voting powers of the respondent that may have
occurred during the reporting period.
14. ln the event that the respondent participates in a cash management program(s) and its proprietary capital ratio is less than 30
percent please describe the significant events or transactions causing the proprietary capital ratio to be less than 30 percent, and the
extent to which the respondent has amounts loaned or money advanced to its parent, subsidiary, or affiliated companies through a
cash management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
PAGE lOS INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 108
Name of Respondent
Avlsta Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
2014tQ4
IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued)
1. None
2. A merger transaction with Alaska Energy and Resources Company was completed on July 1, 2014. This
merger was approved by each of our various Commissions on the following Orders: UTC U-132222 Order 7,
IPUC Order 32991, OPUC Order l4-ll2 and RCA Order U-13-197. Refer to Note 3 of the Notes to Financial
Statements for further details regarding this merger transaction.
3. Avista Corp. sold its interest in Ecova, Inc. (Ecova), effective June 30, 2014. Ecova was the primary
unregulated subsidiary of Avista Corp. and no Commission authorization was required. Refer to Note 4 of the
Notes to Financial Statements for further details regarding this sales transaction.
4. None
5. None
6. Avista Corp. has a committed line of credit with various financial institutions in the total amount of $400
million. In April 2014, the Company amended this committed line of credit agreement to extend the expiration
date to April 2019. The amendment also provides the Company the option to request an extension for an
additional one or two years beyond April 2019, provided there is no event of default prior to the requested
extension and the requested extension does not cause the remaining term until the expiration date to exceed five
years. The amendment did not change the amount of the committed line of credit. The committed line of credit
is secured by non-transferable First Mortgage Bonds of the Company issued to the agent bank that would only
become due and payable in the event, and then only to the extent, that the Company defaults on its obligations
under the committed line of credit.
Balances outstanding under the Company's revolving committed line of credit were as follows as of December
31,2014 and December 3 I ,2013 (dollars in thousands):
December 31, December 31,
2014 2013
Balance outstanding at end of period
Letters of credit outstanding at end of period
$105,000 $171,000
$32,579 $27,434
In December 2014, Avista Corp. issued $60.0 million of first mortgage bonds to three institutional investors in a
private placement transaction. The first mortgage bonds bear an interest rate of 4.11 percent and mature in2044.
The total net proceeds from the sale of the new bonds were used to repay a portion of the borrowings
outstanding under the Company's $400.0 million comrnitted line of credit and for general corporate purposes.
The debt issuance was approved by regulatory commissions as follows:WUTC (Docket No. U-l11176 Order
02) IPUC (Case No. AVU-U-I1-01 Order No. 32338) and the OPUC (Docket UF 4269 Order No. l1-334).
7. None
8. Average annual wage increases were 2.3Yofor non-exempt employees effective February 24,2014. Average
annual wage increases were 3.0o/o for exempt employees effective February 24,2014. Offrcers received average
increases of 3 .8% effective March 1 , 2014. Certain bargaining unit employees received increase s of 3 .25Yo
effective April 1 ,2014.
9. Reference is made to Note l7 of the Notes to Financial Statements.
10. None
1 1. Reserved
12. See page 123 of this report.
FERC FORM NO.1 .12 Paoe 109.1
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued)
13. On Februar1, 11,2014, Rick R. Holley provided notification to the Company that he will not stand for
reelection to Avista Corp.'s Board of Directors and he resigned effective February 15,2014. This is due to the
fact that the time requirements for his board service conflicts with his other professional commitments. He has
no disagreements with the Company.
On February 73,2014, Avista Corp.'s Board of Directors took action to reduce the number of board members
from 10 to 9, effective February 15,2014.
On July 8,2014, Avista Corp.'s Board of Directors decided to increase the number of board members from 9 to
10 and elected Janet D. Widmann to fill the vacancy and serve as a director on the board effective August 2,
2014.
Effective January 2Il4,Jason R. Thackston was promoted to Senior Vice President. He has been Vice President
of Energy Resources since December 2012.
Effective February 2Ol5,Kevin J Christie was promoted to Vice President of Customer Solutions. He had
previously held various other management and staff positions with the Company since 2005.
14. Pr,cprietary capital is not less than 30 percent.
FERC FORM NO.1 .12-96 Paoe 109.2
Name of Respondent
Avista Corporation
This Report ls:
(1) E An Original
(2) a A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 2014tQ4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of QuarterfYear
Balance
(c)
Prior Year
End Balance
12t31
(d)
1 UTILITY PLANT
2 Utility Plant (101-106, 114)200-241 4.S',t3.148.22t 4,280,005,611
3 Construction Work in Progress (107)200-201 223,330,99:157,258,690
4 TOTAL Utility Plant (Enter Total of lines 2 and 3)4.736.479,z',t',4.437.264.301
5 (Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)200-201 1,573,767,831 1,491,212,830
6 Net Utility Plant (Enter Total of line 4 less 5)3.162.7'11,38t 2,946,051,471
7 Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. ('t20.1)202-203 0
8 Nuclear Fuel Materials and Assemblies-Stock Account (120.2)0
I Nuclear Fuel Assemblies in Reactor (120.3)0
0 Spent Nuclear Fuel (120.4)0
1 Nuclear Fuel Under Capital Leases (120.6)0
2 (Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)202-203 0
a Net Nuclear Fuel (Enter Total of lines 7-1 1 less 12)0
4 Net Utility Plant (Enter Total of lines 6 and '13)3,162,711,38:2,946,051,471
5 Utility Plant Adjustments (116)0
5 Gas Stored Underground - Noncurrent ('1 17)6,992,07r 6,992,076
OTHER PROPERW AND INVESTMENTS
8 Nonutility Property (1 21 )5,288,63t 5,438,891
I (Less) Accum. Prov. for Depr. and Amort. (122)194,91 920,905
20 lnvestments in Associated Companies (123)12.047,O9t 12,047,000
21 lnvestment in Subsidiary Companies (123.1)224-225 148,255,85'112,232,104
22 (For Cost of Account 1 23.1 , See Footnote Page 224, line 42)
23 Noncurrent Portion of Allowances 228-229 0
24 Other lnvestments (1 24)11,525,38(13,980,638
25 Sinking Funds (125)0
26 Depreciation Fund (126)0
27 Amortization Fund - Federal (127)0
28 Other Special Funds (128)11,488,86t 10,897,909
29 Special Funds (Non Major Only) (129)0
30 Long-Term Portion of Derivative Assets (175)853,757
3l Long-Term Portion of Derivative Assets - Hedges (176)19,574,858
32 TOTAL Other Property and lnvestments (Lines 18-21 and 23-3't)1 88.410.82(174,104,252
33 CURRENT AND ACCRUED ASSETS
34 Cash and Working Funds (Non-major Only) (130)0
35 Cash (131)1,535,171 3,949,469
36 Special Deposits (1 32-1 34)6,832,64(19,283,082
37 Workins Fund (135)971,20(864,092
38 Temporary Cash lnvestments (136)15.508.86r 0
39 Notes Receivable (141)0
40 Customer Accounts Receivable (1 42)163,095,69(182,617,384
41 Other Accounts Receivable (143)5,091,55i 8,417,175
42 (Less) Accum. Prov. for Uncollectible Acct.-Credit (144)4,828,57i 4,830,036
43 Notes Receivable from Associated Companies (145)5,720,836
44 Accounts Receivable from Assoc. Companies (146)401,12t 286,696
45 Fuel Stock (151)227 4,116,72i 3, t70,050
46 Fuel Stock Expenses Undistributed (152)227 0
47 Residuals (Elec) and Extracted Products (153)227 0
48 Plant Materials and Operating Supplies (154)227 29,419,47i 26,655,710
49 Merchandise (155)227 0
50 Other Materials and Supplies (156)227 0
51 Nuclear Materials Held for Sale (157)202-203t227 0
52 Allowances (158.1 and 158.2)228-229 0
FERC FORM NO. 1 (REV. 12-03)Page 110
Name of Respondent
Avista Corporation
This Report ls:
(1) A An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Y)
o4t15t2015
Year/Period of Report
End of 2014tQ4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITSIcontinued)
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of Quarter/Year
Balance
(c)
Prior Year
End Balance
12t31
(d)
53 (Less) Noncurrent Portion of Allowances 0
54 Stores Expense Undistributed (163)227 0
55 Gas Stored Underqround - Current (164.1)28,731,49t 13,028,710
56 Liquefied Natural Gas Stored and Held for Processing ('164.2-164.3)0
57 Prepayments (165)13,368,082 7,938,050
58 Advances for Gas (166-167)0
59 lnterest and Dividends Receivable (171)31,08(30,982
60 Rents Receivable (172)1,740,69t 1,360,262
61 Accrued Utility Revenues (173)0
62 Miscellaneous Current and Accrued Assets (174)614.44(752,953
63 Derivative lnstrument Assets (1 75)1,524,58i 3,875,269
64 (Less) Long-Term Portion of Derivative lnstrument Assets (175)853,757
65 Derivative lnstrument Assets - Hedqes ( 1 76)460,31(33,il4,588
66 (Less) Long-Term Portion of Derivative lnstrument Assets - Hedges ('176 19,574,858
67 Total Current and Accrued Assets (Lines 34 through 65)268,614,59(286,236,661
68 DEFERRED DEBITS
69 Unamortized Debt Expenses (181)12,476,292 1 2,505,1 34
70 Extraordinary Property Losses ('l 82. 1 )230a 0
71 Unrecovered Plant and Regulatory Study Costs (182.2)230b 0
72 Other Regulatory Assets (182.3)232 576,247,55t 381,581,939
73 Prelim. Survey and lnvestigation Charges (Electric) (183)165,86€875,1 53
74 Preliminary Natural Gas Survey and lnvestigation Charges 183.1)0
75 Other Preliminary Survey and lnvestigation Charges (183.2)0
76 Clearing Accounts (1 84)28,14t 0
77 Temporary Facilities (1 85)0
78 Miscellaneous Deferred Debits (1 86)233 11,803,98:13,312,292
79 Def. Losses from Disposition of Utility Plt. (187)0
80 Research, Devel. and Demonstration Expend. (188)352-353 0
81 Unamortized Loss on Reaquired Debt ('189)17,356,781 19,417,103
82 Accumulated Deferred lncome Taxes (190)234 123,261,474 70,239,422
83 Unrecovered Purchased Gas Costs ('191)-3,921 ,21t -12,074,780
84 Total Deferred Debits (lines 69 through 83)737,418,88!485,856,263
85 TOTAL ASSETS (lines 14-16,32,67, and 84)4,364,147,76t 3,899,240,723
FERC FORM NO, 1 (REV. 12-03)Page 111
Name of Respondent
Avista Corporation
This Report is:
(1) tr An Original(2) tl AResubmission
Date of Report
(mo, da, y0
04t15t2015
Year/Period of Report
end of 2014tQ4
coMPARAT|VE BALANCE SHEET (LtABt LtTt E s AND OTHER CREDTTS)
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of QuarterlYear
Balance
(c)
Prior Year
End Balance
12t3'l
(d)
1 PROPRIETARY CAPITAL
2 Common Stock lssued (201)250-251 984,400,74(869,342,827
3 Preferred Stock lssued (204)250-251 0
4 Capital Stock Subscribed (202, 205)0
5 Stock Liability for Conversion (203, 206)0
A Premium on Capital Stock (207)0
7 Other Paid-ln Qaoilal (208-211 253 -9,520,161 8,089,025
I lnstallments Received on Capital Stock (212)252 0
9 (Less) Discount on Capital Stock (213)254 0
10 (Less) Capital Stock Expense (214)254b -25,079,12i -19,561,527
11 Retained Earnings (21 5, 2'l 5.1, 216)'1 18-1 't I 507,257,161 413,009,873
12 Unappropriated Undistributed Subsidiary Earnings (216.1 )118-119 -15,658,55:-5,918,024
13 (Less) Reaquired Capital Stock (217)250-251 0
14 Noncorporate Proprietorship (Non-major only) (21 8)0
15 Accumulated Other Comprehensive lncome (219)122(a\b)-7,887,881 -5,819,930
16 Total Proprietary Capital (lines 2 through '15)1,483,670,42!1,298.265,298
17 LONG-TERM DEBT
18 Bonds (22'l)256-257 1.436.700,00(1,376,700,000
19 (Less) Reaquired Bonds (222)256-257 83,700,00(83,700,000
20 Advances from Associated Companies (223)256-257 5'1,547,00(51,547,000
21 Other Long-Term Debt (224)256-257 0
22 Unamortized Premium on Long-Term Debt (225)186,55(195,433
23 (Less) Unamortized Discount on Long-Term Debt-Debit (226)1.308.60r 1.482.644
24 Total Long-Term Debt (lines 18 through 23)1,403,424,94t 1,343,259,789
25 OTHER NONCURRENT LIABILITIES
zo Obligations Under Capital Leases - Noncurrent (227)4,193,8s2
27 Accumulated Provision for Property lnsurance (228.1 0
28 Accumulated Provision for lniuries and Damages (228.2)240,00(240,000
29 Accumulated Provision for Pensions and Benefits (228.3)1 89,489,1 0('t22,512,892
30 Accumulated Miscellaneous Operating Provisions (228.4)0
31 Accumulated Provision for Rate Refunds (229)5,855,84f 2,489,686
32 Lonq-Term Portion of Derivative lnstrument Liabilities 22,093,16(18.355,040
33 Long-Term Portion of Derivative lnstrument Liabilities - Hedges 40,857,45t 0
34 Asset Retirement Oblioations (230)3,028,391 2,847,207
35 Total Other Noncurrent Liabilities (lines 26 through 34)261,563,95t 150,638,677
36 CURRENT AND ACCRUED LIABILITIES
37 Notes Payable (231)105,000,00(171 ,000,000
38 Accounts Pavable (232)111,077 ,01(107,675,81 9
39 Notes Payable to Associated Companies (233)9,934,84:0
40 Accounts Payable to Associated Companies (234)714,03!810,911
41 Customer Deposits (235)4,977,258 3,39s,269
42 Taxes Accrued (236)262-263 -10,725,29i 22,103,801
43 lnterest Accrued (237)13,595,66i 13,444,066
44 Dividends Declared (238)0
45 Matured Long-Term Debt (239)0
FERC FORM NO. 1 (rev. 12-03)Page 112
Name of Respondent
Avista Corporation
This Report is:
(1) tr An Original
(2) n A Resubmission
Date of Report
(mo, da, y0
04115t2015
Year/Period of Report
end of 2014tQ4
COMPARATIVE BALANCE SHEET (LlABlLlTlES AND OTHER CREDlT@fntinuedl
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of QuarterfYear
Balance
(c)
Prior Year
End Balance
12131
(d)
46 Matured lnterest (240)0
47 Tax Collections Payable (241)50,22(115,213
48 Miscellaneous Current and Accrued Liabilities (242)57.483,99{55,243,462
49 Obligations Under Capital Leases-Current (243)4,193,85i 297,339
50 Derivative lnstrument Liabilities (244)40,138,12'29,230,059
51 (Less) Long-Term Portion of Derivative lnstrument Liabilities 22,093,16('t8,355,041
52 Derivative lnstrument Liabilitles - Hedges (245)48,202.04(0
53 (Less) Long-Term Portion of Derivative lnstrument Liabilities-Hedges 40,857,45t 0
54 Total Current and Accrued Liabilities (lines 37 through 53)321.691,14i 384,958,898
55 DEFERRED CREDITS
56 Customer Advances for Construction (252)1.864.50t 1.459.117
57 Accumulated Deferred lnvestment Tax Credits (255)266-267 12,'t57,50i 12,387,031
58 Deferred Gains from Disposition of Utility Plant (256)0
59 Other Deferred Credits (253)269 21,269,74(25,359,333
60 Other Regulatory Liabilities (254)278 48,834,35t 71,742,330
61 Unamortized Gain on Reaquired Debl (257)2,096,O41 2,225,581
62 Accum. Deferred lncome Taxes-Accel. Amort. (28 1 )272-277 0
63 Accum. Deferred lncome Taxes-Other Property (282)582,721,352 447,100235
64 Accum. Defened lncome Taxes-Other (283)224.853.78t 161,844,434
65 Total Deferred Credits (lines 56 through 64)893,797,29:722,118,061
66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)4,364,147,76t 3,899,240,723
FERC FORM NO. 1 (rev. 12-03)Page 113
Name of Respondent
Avista Corporation
rnts Keoon ts:(1) fiRn originat(2) -A Resubmission
Date of Report I Year/Period of Report
(Mo, Da, Yr) I enO or 21t4te4
04t15t2015
STATEMENT OF INCOME
Quarterly
1. Report in column (c) the current year to date balance, Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the
data in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only.
2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior yeer.
3. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k)
the quarter to date amounts for other utility function for the current year quarter.
4. Report in column (h) the quarter to date amounts for electric utility function; in column U) the quarter to date amounts for gas utility, and in column (l)
the quarter to date amounts for other utility function for the prior year quarter.
5. lf additional columns are needed, place them in a footnote.
Annual or Quarterly if applicable
5. Do not report fourth quarter data in columns (e) and (0
6. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar mannerio
a utility department. Spread the amount(s) over lines 2 lhru 26 as appropriate. lnclude these amounts in columns (c) and (d) totals.
7. Report amounts in account 414, Other Utility Operating lncome, in the same manner as accounts 412 and 413 above.
Line
No.
Title of Account
(a)
(Ref.)
Page No,
(b)
Tohl
Cunent Year to
Date Balance for
Quarterffear
(c)
I OUlt
Prior Year to
Date Balance for
Quarterffear
(d)
uurenl J Monlns
Ended
Quartedy Only
No 4th Quarter
(e)
Prior 3 Months
Ended
Quarterly Only
No 4th Quarter
0
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)300-301 1,572,976,141 '1,574,987,368
3 Operating Expenses
4 Opera$on Expenses (401)320-323 1,034,794J24 1,054,508,447
5 Maintenance Expenses (402)320-323 65,573,481 60,947,443
b Depreciation Expense (403)336-337 112,562,20A 105,822,752
7 Depreciation Expense for Asset Retirement Costs (403.'1)336-337
I Amort. & Depl. of Utility Plant (404405)336-337 16,874,247 13,800,85:
9 Amort. of Utility Plant Acq. Adj. (406)336-337 99,047 99,047
10 Amort. Property Losses, Unremv Plant and Regulatory Study Cosb (407)
11 Amort. of Conversion Expenses (407)
12 Regulatory Debits (407.3)1,871 ,414 12,986,97i
13 (Less) Regulatory Credits (407.4)10,536,841 1 3,582,146
14 Taxes Other Than lncome Taxes (408.1)262-263 93.076,918 88,262,771
15 lncome Taxes - Federal (409,1)262-263 -55,1 33,870 39,972,03!
16 - Other (409.1 )262-263 -1,858,807 2,066,33r
17 Provision for Defened lnome Taxes (410.'l)234,272-277 135,547,906 31,154,269
18 (Less) Provision for Defened lncome Taxes-Cr. (41 1.1)234,272-277 4,060,583 4,770,68€
19 lnvestrnent Tax Credit Adj. - Net (41 1.4)266 -229,524 -238,869
20 (Less) Gains from Disp. of Utility Plant (411.6)
21 Losses from Disp. of Utility Plant (411 .7)
22 (Less) Gains from Disposition of Allowances (411.8)
23 Losses from Disposition of Allowances (411.9)
24 Accretion Expense (41 1,10)
25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)1,388,579,712 1,391 ,029,23C
26 Net Util Oper lnc (Enter Tot line 2 less 25) Carry to Pg1 17,line 27 '184,396,429 183,958,13t
FERC FORM NO. 1/3-Q (REV. 02-04)Page 114
Name of Respondent
Avista Corporation
This Reoort ls:(1) [_1An orisinal(2) l--lA Resubmission
uate ot Kepon(Mo, Da, Yr)
04t15t2015
STATEMENT OF INCOME FOR THE YEAR (Continued)
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be
made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected
the gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights
of the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
11 Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate
proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income,
and expense accounts.
12. lf any notes appearing in the report to stokholders are applicable to the Statement of lncome, such notes may be included al page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the yearwhich had an effecl 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'siquartef s figures are different from that reported in prior reports.
15. lf the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to
this schedule.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY
Line
No.
urrent Year to Date
(in dollars)
(g)
Prevrous Year to Uate
(in dollars)
(h)
Cunent Year to Date
(in dollars)
(i)
Prevrous Year to Date
(in dollars)
(i)
uurent Year I0 uale
(in dollars)
(k)
Prevpus Yeano uale
(in dollars)
0)
1,0 t5,103,873 't.049.456,902 557,872,268 525,530,466 2
584,239,618 635,615,026 4s0,554,506 418,893.421 4
51 ,1 60,378 48,867,669 14,413,103 12,079,774 5
89,097,4'11 84,631,445 23,4U,789 21 ,191 ,307 6
7
13,008,487 10,778,960 3,865,760 3,021,893 8
99,047 99,047 I
10
11
1,535,950 12,125,143 335,464 861,829 12
10,108,656 13,080,536 428,185 501 ,610 '13
69,580,534 66,342,004 23,496,384 21,920,767 14
-27,894,913 31,663,448 -27,238,957 8,308,591 15
-716.972 1 ,388,109 1,141,835 678,229 't6
94,097,395 25,700,222 41,450,511 5,454,047 17
4,203,362 t,,871,648 -'142,779 -100,962 18
-'t95,528 -'t99,'l 13 -33,996 -39,756 19
20
21
22
23
24
859,699,389 899,059,776 528,880,323 491.969,454 25
155,404,484 1 50,397,1 26 28,991,945 33.561,012 26
FERC FORM NO. 1 (ED. 12-96)Page 11s
Name of Respondent
Avista Corporation
This Reoort ls:(1) E]An orisinal(2) jA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
STATEMENT OF INCOME FOR THE YEAR (continued)
Line
No.
Title of Account
(a)
(Ref.)
Page No.
(b)
TOTAL UUTTENI J MONINS
Ended
Quartedy Only
No 4th Quarter
(e)
rnor J Monms
Ended
Quarterty Only
No 4th Ouarter
(fl
Current Year
(c)
Previous Year
(d)
27 Net Utility Operating lncome (Canied fonrard from page 114)1M,396,429 183,958,138
28 Other lncome and Deduclions
29 Other lncome
30 Nonutiltv Ooeratino lncome
3't Revenues From Merchandising, Jobbing and Confacl Work (41 5)
32 (Less) Cosb and Exp. of Merchandisinq, Job. & Contracl Work (416)
33 Revenues From Nonutility Operalions (417)17,531 -13,172
34 (Less) Expenses of Nonutility Operations (417.1 9,837,245 10,644,789
35 Nonopenting Rental lncome (418)1,100 -3,699
36 Equity in Eaminqs of Subsidiary Companies (418.1)119 82,361,715 4,593,239
37 lnterest and Dividend lnmme (4'19)1,84s,367 2,432,397
38 \llowance lor Other Funds Used Durinq Construc{ion (419.1)8,678,360 6,065,628
39 Miscellaneous Nonoperaling lncome (421 )
40 Gain on Disposition of Property (421.1)290,479
41 TOTAL Other lncome (Enter Total ol lines 31 thru 40)83,320,045 2,429,604
42 Other I ncome Deduclions
43 Loss on Disposition of Property (42'1.2)38,66€
44 Miscellaneous Amortization (425)
45 Donations (426,1)3,879,397 3,320,437
46 Life lnsurance (426.2)2,060,570 2,599,896
47 Penaities (426.3)-24,718 109,224
48 Exp. for Certain Civic, Political & Related Aclivities (426.4)1,679,329 1,60s,67
49 O{her Deduc{ions (426.5)3,295,162 4,366,477
50 TOTAL Oher lncome Deduclions (Total of lines 43 hru 49)10,928,40t 12.001.71
51 Taxes Aoolic. to Other lncome and Deduclions
52 Taxes OtherThan lncome Taxes (408.2)262-263 150,614 172,M7
53 lncome Taxes-Federal (409.2)262-263 -314,35(481,927
54 lncome Taxes-Ofter (409.2)262-263 2,579,61a -1,0M,519
55 Provision for Defened lnc. Taxes (410.2)234,272-277 -1,467,88(-1,731,439
56 lLess) Provision for Defened lncome Taxes-Cr. (41 1.2)234,272-277 6,039,38€5,632,03
57 lnvestment Tax Credit Adj.-Net (41 1 .5)
58 lLess) lnvestrnent Tax Credib (420)
59 TOTAL Taxes on O,frer lncome and Deduc{ions (Total of lines 52-58)-5,091,393 -8,677,469
60 Net Other lncome and Deduc{ions (Total of lines 41, 50, 59)77,483,03({94,638
61 lnterest Charoes
62 lnterest on Long-Term Debt (427)67 ,341,17C 68,485,495
63 Amorl. of Debt Disc. and Expense (428)424,83(448,328
64 Amortization of Loss on Reaquked Debt (428.1)3,219,369 3,373,538
65 (Less)Amort. of Premium on Debt-Credit (429)8,88:8,883
66 lLess) Amortization of Gain on Reaquired Debt€redit (429.1)
67 lnterest on Debt to Assoc. Companies (430)735,498 750,s12
68 Other lnterest ExDense (431 )2,037,957 2,613,463
69 (Less) Allowance for Bonowed Funds Used During Construction-Cr. (432)3,9'11,17(3,675,786
70 Net lnterest Charqes (Total ol lines 62 thru 69)69,838,771 71,986,667
71 lncome Before Extraordinary ltems (Total of lines 27, 60 and 70)192,040,68t 1 11,076,833
72 Extraordinary ltems
73 Extraordinary lncome (434)
74 (Less) Extraordinarv Deductions (435)
75 Net Extraordinary ltems (Total of line 73 less line 74)
76 lncome Taxes-Federal and Other (409.3)262-263
77 Extraordinary ltems Atter Taxes (line 75 less line 76)
78 Net lncome (Total of line 71 and 77)192.040,688 '111.076,833
FERC FORM NO. 1/3-Q (REV. 02-04)Page 117
This Page Intentionally Left Blank
Name of Respondenl
Avista Corporation
This Reoort ls:(1) 5]Rn orisinat(2) ;'--'1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
STATEMENT OF RETAINED EARNINGS
1. Dc
2. R,
undis
3. Ei
- 439
4. Sl
5. Li
by cr
6. Sr
7. St
8. E:
recul
9. rf
I not report Lines 49-53 on the quarterly version.
;port all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated
itributed subsidiary eamings for the year.
rch credit and debit during the year should be identified as to the retained eamings account in which recorded (Accounts 433, 436
inclusive). Show the contra primary account affected in column (b)
ate the purpose and amount of each reservation or appropriation of retained earnings.
st first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow
edit, then debit items in that order.
row dividends for each class and series of capital stock.
tow separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
<plain in a footnote the basis for determining the amount reserved or appropriated. lf such reservation or appropriation is to be
rent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
Line
No.
Item
(a)
Contra Primary
\ccount Affected
(b)
Current
Quarter/Year
Year to Date
Balance
(c)
Previous
QuarterfYear
Year to Date
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1 Balanee-Beoinnino of Period 403,295,872 376,1 39,703
2 Changes
3 Adiustments to Retained Earninos (Account 439)
4
€
7
8
c TOTAL Credits to Retained Earnings (Acct. 439)
1C
11 Repurchase from Common Stock -39,369,910
tt
1
14
1 TOTAL Debits to Retained Earnings (Acct. 439)-39,369,910
1e Balance Transferred from lncome (Account 433 less Account 418.'1)109,678,973 98,317,714
1i Appropriations of Retained Earnings (Acct. 436)
1 Excess Earninos .4,555,754
1S
2C
21
22 TOTAL Appropriations of Retained Earnings (Acct. 436)4,555,754
z:Dividends Declared-Preferred Stock (Account 437)
24
22
2e
2i
2e
2E TOTAL Dividends Declared-Preferred Stock (Acct. 437)
3t Dividends Declared-Common Stock (Account 438)
31 -78,313,788 | 73,276,102l.
32
aa
34
AE
3€TOTAL Dividends Deelared-Common Stock (Acct. 438)-78,313,788 ( 73,276,1021
3i Transfers from Acct 2'16.1, Unapprop. Undistrib, Subsidiary Earnings 102,252,013 2,114,557
3t Balance - End of Period (Total 1,9,15,16,22,29,36,37)492,987,406 403,295,872
APPROPRIATED RETAINED EARNINGS (Account 215)
FERC FORM NO. 1/3-Q (REV. 02-04)Page 118
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn Orieinat(2) nA Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 2014tQ4
STATEMENT OF RETAINED EARNINGS
1. Do not report Lines 49-53 on the quarterly version.
2. Report all changes in appropriated retained earnings, unappropriated retained earnings, year to date, and unappropriated
undistributed subsidiary earnings for the year.
3. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
4. State the purpose and amount of each reservation or appropriation of retained earnings.
5. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow
by credit, then debit items in that order.
6. Show dividends for each class and series of capital stock.
7. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
8. Explain in a footnote the basis for determining the amount reserved or appropriated. lf 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. lf any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
Line
No.
Item
(a)
Contra Primary
\ccount Affected
(b)
Current
Quarterf/ear
Year to Date
Balance
(c)
Previous
QuarterfYear
Year to Date
Balance
(d)
39 14.269,755 9,714,001
40
41
42
43
M
45 TOTAL Appropriated Retained Earnings (Account 215)'14,269,755 9,714,001
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
46 TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 2 1 5. 1 )
47 TOTAL Approp. Retained Earninqs (Acct. 215, 2'15.1) (Total 45,46)14,269,755 9,714,001
48 TOTAL Retained Earnings (Acct. 215, 215.1 ,216) fiotal 38, 47) (2'16.'l)507,257,16'.1 413,009,873
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account
Report only on an Annual Basis, no Quarterly
49 Balance-Beginnins of Year (Debit or Credit)-5,918,024 ( 747,3371
50 Equity in Earnings for Year (Credit) (Account 418.1)82,361,715 4,593,239
51 (Less) Dividends Received (Debit)
52 -92,102,244 ( 9,763,926)
53 Balance-End of Year (Total lines 49 thru 52)-15,658,553 ( 5,918,024)
FERC FORM NO. 1/3-Q (REV. 02-04)Page 119
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiAn Originat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
STATEMENT OF CASH FLOWS
(1) Codes to be used:(a) Net Proceeds or Paymenls;(b)Bonds, debentures and other long-term debt; (c) lnclude commercial paper; and (d) ldentify separately such items as
investments, tixed assets, intangibles, etc.
Equivalents at End of Period" with related amounts on the Balance Sheet.
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See lnstruction No. 1 for Explanation of Codes)
(a)
Current Year to Date
QuarterfYear
(b)
Previous Year to Date
Quarter/Year
1c)
1 Net Cash Flow from Operating Aclivities:
2 Net lncome (Line 78(c) on page 117)192,040,688 111,076,833
3 Noncash Charges (Credits) to lncome:
4 Depreciation and Depletion 126,986,417 117,173,574
5 Amortization of deferred power and natural gas costs -'t4,611,016 -9,407,533
6 Amortization of debt expense 3,635,317 3,812,982
7 Amortization of investment in exchange power 2,450,031 2,450,031
I Deferred lncome Taxes (Net)123,968,809 20,846,650
o lnvestment Tax Credit Adjustment (Net)-229,524 -226,027
10 Net (lncrease) Decrease in Receivables '17,645,85C -30,523,370
11 Net (lncrease) Decrease in lnventory -19,413,226 2,417,981
12 Net (lncrease) Decrease in Allowances lnventory
13 Net lncrease (Decrease) in Payables and Accrued Expenses 40,19't,116 -4,903,1 40
14 Net (lncrease) Decrease in Other Regulatory Assets 10.925.414 -899,982
15 Net lncrease (Decrease) in Othbr Regulatory Liabilities 4,616,847 7,774,282
16 (Less) Allowance for Other Funds Used During Construction 8,678,360 6,065,628
17 iLess) Undistributed Earnings from Subsidiary Companies 82,36't ,715 4,593,239
18 Sther (provide details in footnote):-22,727,203 4,736,292
19 \llowance for doubtful accounts 5,200,000 4,792,409
20 3hanges in other non-current assets and liabilities -15,740,'.101 -7.470.522
21 A/rite-off of Reardan wind generation assets 2,533,578
22 Net Cash Provided by (Used in) Operating Activities fl-otal 2 thru 21)283,5't7,112 204,052,587
23
24 ash Flows from lnvestment Activities:
25 ]onstruction and Acquisition of Plant (including land):
26 3ross Additions to Utility Plant (less nuclear fuel)-323,931,192 -294,363,192
27 3ross Additions to Nuclear Fuel
28 3ross Additions to Common Utility Plant
29 Gross Additions to Nonutility Plant
30 (Less) Allowance for Other Funds Used During Construction
31 Other (provide details in footnote):
32
33
34 Cash Outflows for Plant (Total of lines 26 thru 33)-323,931,192 -294,363,1 92
35
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)
38 Federal grant payments received 2,529,902 3,409,479
39 lnvestments in and Advances to Assoc. and Subsidiary Companies 15,444,378 -4,891,325
40 Contributions and Advances from Assoc. and Subsidiary Companies
41 Disposition of lnvestments in (and Advances to)
42 Associated and Subsidiary Companies
43 Sash paid for acquisition -4,697,090
44 Purchase of lnvestment Securities (a)
45 Proceeds from Sales of lnvestment Securities (a)
FERC FORM NO. 1 (ED. 12-96)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5l1An orisinat(2) 1--1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
STATEMENT OF CASH FLOWS
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) lnclude commercial paper; and (d) ldenfiry separately such items as
investments, fixed assets, intangibles, etc.
Equivalents at End of Period" with related amounts on the Balance Sheet.
in those activities. Show in the Notes to the Financials the amounts of interest paid (net ot amount capitalized) and income taxes paid.
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General lnstrction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See lnstruction No. 1 for Explanation of Codes)
(a)
current Year to uate
QuarterfYear
(b)
Previous Year to Date
QuarterfYear
(c)
46 Loans Made or Purchased
47 Collections on Loans
48 Restricted cash 94,098 481 ,170
49 Net (lncrease) Decrease in Receivables
50 Net (lncrease ) Decrease in lnventory
51 Net (lncrease) Decrease in Allowances Held for Speculation
52 Net lncrease (Decrease) in Payables and Accrued Expenses
53 Other (provide details in footnote):
54 Changes in other property and investments -373,865 6.'167
55 Dividends received from subsidiaries 197,000,000
56 Net Cash Provided by (Used in) lnvesting Activities
57 Iotal of lines 34 thru 55)113,933,769 -295,357,70'.1
58
59 ;^ash Flows from Financing Activities:
60 Proceeds from lssuance of:
61 Long-Term Debt (b)60,000,000 90,000,000
62 Preferred Stock
63 3ommon Stock 4,O59,874 4,609.006
64 )ther (provide details in footnote):
65
66 Net lncrease in Short-Term Debt (c)
67 )ther (provide details in tootnote):
68
69
70 Oash Provided by Outside Sources (Total 61 thru 69)64,059,874 94,609,006
71
72 Payments for Retirement of:
73 :ong{erm Debt (b)-297,339 -50,258,586
74 Preferred Stock
75 lommon Stock -79,855,898
76 )ther (provide details in footnote):107,021
77 )ebt issuance costs -1 ,510,532 -531,294
78 let Decrease in Short-Term Debt (c)s6,000,000 1'19,000,000
79 lash received (paid) for settlement of interest rate swaps 5.429.000 2,900,680
80 )ividends on Preferred Stock
81 )ividends on Common Stock -78,313,788 -73,276,102
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)-156,381,662 92,443,704
84
85 Net lncrease (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)13,20'1,681 1,138,590
87
88 Cash and Cash Equivalents at Beginning of Period 4.813,561 3,674,971
89
90 Cash and Cash Equivalents at End of period 18,015,242 4,813,561
FERC FORM NO.1 (ED. 12-96)Page 121
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
20't4tQ4
FOOTNOTE DATA
Power a natural gas deferrals
Change in special deposit,s
Change in otsher current assetsNon-cash stock compensatiorr
Cash paid for foreign currency hedges
Change in Coyot,e Springs 2 O&M LTSAPreliminary survey and investigat.ion costs
L,!04,752
(23,301_,320)
(s ,67t,849)
5, 006, g5o
20 i692(1,082 ,230)
7 09 ,287(51-3,385)Tax shortfal-ls from st.ock compensation120 Line No.: 18 Column: c
Power and natural gas deferrals
Change in special deposits
Change in other current, asseLs
Non-cash stock compensation
Cash paid for foreign currency hedges
Change in Coyote Springs 2 O&M LTSA
1,284 ,946(L6,072,800)
7,300,L01_
5,035,659(30,270)
(l-,376,514)
Prel-iminary survey and investigation cosEs
{cneaute page: ln -fine No;76 -Cotuin: b -
(878 ,4L4)
iF-xces's tax benef-its lW , O2J
FERC FORM NO.1 (ED. 12.87 450.1
This Page Intentionally Left Blank
Name ot Hespondent
Avista Corporation
rnls Kepon ls:(1) E An Original(2) 3 A Resubmission
uate oI Hepon
0411512015
YeaflPenoo ol Hepon
End of 20141Q4
NOTES TO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the Balance Sheet, Statement of lncome for the year, Statement of Retained
Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement,
providing a subheading for each statement except where a note is applicable to more than one statement.
2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of
any action initiated by the lnternal Revenue Service involving possible assessment of additional income taxes of material amount, or of
a claim for refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears
on cumulative preferred stock.
3. For Account 1 16, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of
disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant
adjustments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and257, Unamortized Gain on Reacquired Debt, are not used, give
an explanation, providing the rate treatment given these items. See General lnstruction 17 of the Uniform System of Accounts.
5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such
restrictions.
6. lf 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 1 14-121, such notes may be included herein.
7. For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not
misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be
omitted.
8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred
which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently
completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements;
status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matlers shall be provided even though a significant change since year end may not have occurred.
9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
PAGE l22INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REOUIRED INFORMATION.
FERC FORM NO.1 (ED.12-96)Page 122
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTES TO FINANCIAL STATEMENTS
NOTE I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Noture of Business
Avista Corporation (Avista Corp. or the Company) is primarily an electric and natural gas utility with certain other business ventures.
Avista Corp. provides electric distribution and transmission, and natural gas distribution services in parts of eastern Washington and
northern ldaho. Avista Corp. also provides natural gas distribution service in parts of noftheastern and soutlwestern Oregon. Avista
Corp. has electric generating facilities in Washington, Idaho, Oregon and Montana. Avista Corp. also supplies electricity to a small
number of customers in Montana, most of whom are employees who operate Avista Corp.'s Noxon Rapids generating facility.
On July 1,2014, Avista Corp. completed its acquisition of Alaska Energr and Resources Company (AERC), and as of that date, AERC
is a wholly-owned subsidiary of Avisk Corp. The primary subsidiary of AERC is Alaska Electric Light and Power Company
(AEL&P), comprising the regulated utility operations in Alaska. The results of AERC for only the final six months of 2074 are
included in the overall results of Avista Corp. See Note 3 for information regarding the acquisition of AERC.
Avista Capital, Inc. (Avista Capital), a wholly owned subsidiary of Avista Corp., is tle parent company of all of the subsidiary
companies, except Spokane Energy, LLC (Spokane Energy). During the f,rst half of the year, Avista Capital's subsidiaries included
Ecova, Inc. (Ecova), which was an 80.2 percent owned subsidiary prior to its disposition on June 30,2014. Ecova was a provider of
energy efficiency and other faciliry information and cost management programs and services for multi-site customers and utilities
throughout North America. See Note 4 for information regarding the disposition of Ecova.
Basis of Reporting
The financial statements include the assets, liabilities, revenues and expenses of the Company and have been prepared in accordance
with the accounting requirements of the Federal Energy Regulatory Commission (FERC) as set forth in its applicable Uniform System
of Accounts and published accounting releases, which is a comprehensive basis of accounting other than accounting principles
generally accepted in the United States of America (U.S. GAAP). As required by the FERC, the Company accounts for its investment
in majority-owned subsidiaries on the equity method rather than consolidating the assets, liabilities, revenues, and expenses of these
subsidiaries, as required by U.S. GAAP. The accompanying financial siatements include the Company's proportionate share of utility
plant and related operations resulting from its interests in jointly owned plants. In addition, under the requirements of the FERC, there
are differences from U.S. GAAP in the presentation of (l) current portion of long-term debt (2) assets and liabilities for cost of
removal of assets, (3) assets held for sale, (4) regulatory assets and liabilities, (5) defened income taxes and (6) comprehensive
income.
Use of Estimates
The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of
America (GAAP) requires management to make estimates and assumptions that affect the amounts reported for assets and liabilities
and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and
expenses during the reporting period, Sigrrificant estimates include:
o determining the market value of energy commodity derivative assets and liabilities,
. pension and other postretirement benefit plan obligations,
o contingent liabilities,
o goodwill impairment testing,
. recoverability ofregulatory assets, and
FERC FORM NO. 1 (ED.12-88 123.1
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
r unbilled revenues,
Changes in these estimates and assumptions are considered reasonably possible and may have a material effect on the financial
statements and thus actual results could differ ftom the amounts reported and disclosed herein.
System of Accounts
The accounting records of the Company's utility operations are maintained in accordance with the uniform system of accounts
prescribed by the Federal Energy Regulatory Commission (FERC) and adopted by the state regulatory commissions in Washington,
Idaho, Montana, Oregon and Alaska.
Regulation
The Company is subject to state regulation in Washinglon, Idaho, Montana, Oregon and Alaska. The Company is also subject to
federal regulation primarily by the FERC, as well as various other federal agencies with regulatory oversight of particular aspects of its
operations.
Operating Revenues
Operating revenues related to the sale of energy are recorded when service is rendered or energy is delivered to customers. The
determination of the energy sales to individual customers is based on the reading of their meters, which occurs on a systematic basis
throughout the month. At the end of each calendar month, the amount of enerry delivered to customers since the date of the last meter
reading is estimated and the corresponding unbilled revenue is estimated and recorded. Our estimate of unbilled revenue is based on:
r the number of customers,
. crurent rates,
. meter reading dates,
. actual native load for electricity, and
. actual throughput for natural gas.
Any difference between actual and estimated revenue is automatically corrected in the following month when the actual meter reading
and customer billing occurs.
Accounts receivable includes unbilled energy revenues of the following amounts as of December 3l (dollars in thousands):
2014 2013
Unbilled accounts receivable $ 78,077 S 81,059
Advertising Expenses
The Company expenses advertising costs as incurred. Advertising expenses were not a material portion of the Company's operating
expenses in2014 and 2013.
Depreciation
For utilify operations, depreciation expense is estimated by a method of depreciation accounting utilizing composite rates for utility
plant. Such rates are designed to provide for retirements of properties at the expiration of their service lives. For utility operations, the
ratio of depreciation provisions to average depreciable property was as follows for the years ended December 31:
2014 2013
FERC FORM NO. 1 .12 Page 123.2
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Ratio ofdepreciation to average depreciable property 2.97%
Ttre average service lives for the following broad categories of utility plant in service are (in years):
Electric thermaVother production
Hydroelectric production
Electric transmission
Electric distribution
Natural gas distribution propefty
2.90%
Avista Corp.
40
79
58
35
46
Tsxes Other Than Income Taxes
Taxes other than income taxes include state excise taxes, city occupational and franchise taxes, real and personal properly taxes and
certain other taxes not based on net income. These taxes are generally based on revenues or the value ofproperty. Utility related taxes
collected from customers (primarily state excise taxes and city utility taxes) are recorded as operating revenue and expense and totaled
the following amounts for the years ended December 3l (dollars in thousands):
2014 2013
Utility taxes $ 57,599 $ 55,565
Allowancefor Funds Used During Construction
The Allowance for Funds Used During Construction (AFUDC) represents the cost of both the debt and equity funds used to furance
utility plant additions during the construction period. As prescribed by regulatory authorities, AFUDC is capitalized as a part of the
cost of utility plant and the debt related portion is credited against total interest expense in the Statements of Income. The Company is
permitted, under established regulatory rate practices, to recover the capitalized AFUDC, and a reasonable return thereon, through its
inclusion in rate base and the provision for depreciation after the related utility plant is placed in service. Cash inflow related to
AFUDC does not occur until the related utility plant is placed in service and included in rate base. The effective AFUDC rate was the
following for the years ended December 3l:
2014 20t3
Effective AFUDC rate 7.64% 7.64%
Income Taxes
A deferred income tax asset or liability is determined based on the enacted tax rates that will be in effect when the differences between
the financial statement carrying amounts and tax basis of existing assets and liabilities are expected to be reported in the Company's
consolidated income tax returns. The deferred income tax expense for the period is equal to the net change in the deferred income tax
asset and liability accounts from the beginning to the end of the period. The effect on deferred income taxes from a change in tax rates
is recognized in income in the period that includes the enactrnent date. Deferred income tax liabilities and regulatory assets are
established for income tax benefits flowed through to customers as prescribed by the respective regulatory commissions.
Stock-Based Compensation
Compensation cost relating to share-based payment transactions is recognized in the Company's financial statements based on the fair
value of the equity or liability insffuments issued and recorded over the requisite service period. See Note l6 for further information.
Cash and Cash Equivalents
For the purposes of the Statements of Cash Flows, the Company considers all temporary investments with a maturity of thee months or
FERC FORM NO.1 .12-88 123.3
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
201alQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Iess when purchased to be cash equivalents.
A llo w anc e fo r Do u btful A cco unts
The Company maintains an allowance for doubtful accoults to provide for estimated and potential losses on accounts receivable. The
Company determines the allowance for utility and other customer accounts receivable based on historical write-offs as compared to
accounts receivable and operating revenues. Additionally, the Company establishes specific allowances for certain individual accounts.
Utility Plant in Service
The cost of additions to utility plant in service, including an allowance for funds used during construction and replacements of units of
properry and improvements, is capitalized. The cost of depreciable units of properfy retired plus the cost of removal less salvage is
charged to accumulated depreciation.
Derivative Assets and Liabilities
Derivatives are recorded as either assets or liabilities on the Balance Sheets measured at estimated fair value. In certain delured
conditions, a derivative may be specifically designated as a hedge for a particular exposure. The accounting for a derivative depends
on the intended use of such derivative and the resulting designation.
The UTC and the IPUC issued accounting orders authorizing Avista Corp. to offset energy commodity derivative assets or liabilities
with a regulatory asset or liability. This accounting treatment is intended to defer the recognition of mark-to-market gains and losses on
energy commodity transactions until the period of delivery. The orders provide for Avista Corp. to not recognize the unrealized gain or
loss on utility derivative commodity insfuments in the Statements of lncome. Realized gains or losses are recognized in the periods of
delivery, subject to approval for recovery through retail rates. Realized gains and losses, subject to regulatory approval, result in
adjustments to retail rates through purchased gas cost adjustments, the ERM in WashingtorL the PCA mechanism in Idaho, and
periodic general rates cases. Regulatory assets are assessed regularly and are probable for recovery through future rates.
Substantially all forward contracts to purchase or sell power and natural gas are recorded as derivative assets or liabilities at estimated
fair value with an offsetting regulatory asset or liabiliry. Contracts that are not considered derivatives are accounted for on the accrual
basis until they are settled or realized, unless there is a decline in the fair value of the contract that is determined to be
other-than-temporary.
For interest rate swap agreements, each period Avista Corp. records all mark-to-market gains and losses as assets and liabilities and
records offsetting regulatory assets and liabilities, such that there is no income statement impact. This is similar to the treatment of
energy commodity derivatives described above. Upon settlement of interest rate srvaps, the regulatory asset or liability (included as
part of long-term debt) is amoftized as a component of interest expense over the term of the associated debt.
Fair Value Measuremenls
Fair value represents the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly
transaction between market participants at the measurement date. Enerry commodity derivative assets and liabilities, defened
compensation assets, as well as derivatives related to interest rate swap agreements and foreign currency exchange contracts, are
reported at estimated fair value on the Balance Sheets. See Note l4 for the Company's fair value disclosures.
Regulatory Deferred Charges and Credits
The Company prepares its financial statements in accordance with regulatory accounting practices because:
. rates for regulated services are established by or subject to approval by independent third-party regulators,
FERC FORM NO, 1 (ED.12-88 123.4
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
20't4tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
. the regulated rates are designed to recover the cost ofproviding the regulated services, and
. in view of demand for the regulated services and the level of competition, it is reasonable to assume that rates can be
charged to and collected from customers at levels that will recover costs.
Regulatory accounting practices require that certain costs and/or obligations (such as incurred power and natural gas costs not
cunently included in rates, but expected to be recovered or refunded in the future) are reflected as deferred charges or credits on the
Balance Sheets. These costs and/or obligations are not reflected in the Statements of Income until the period during which matching
revenues are recognized. If at some point in the future the Company determines that it no longer meets the criteria for continued
application of regulatory accounting practices for all or a portion of its regulated operations, the Company could be:
o reguired to write offits regulatory assets, and
o precluded from the future deferral of costs not recovered through rates at the time such costs are incurred, even if the
Company expected to recover such costs in the future.
See Note I 9 for further details of regulatory assets and liabilities.
Investment in Exchange Power-Nel
The investment in exchange,power represents the Company's previous investment in Washington Public Power Supply S),stem Project
3 (WNP-3), a nuclear project that was terminated prior to completion. Under a settlement agreement with the Bonneville Power
Administration in 1985, Avista Corp. began receiving power in 1987, for a32.5-year period, related to its invesfinent in WNP-3.
Through a settlement agreement with the UTC in the Washington jurisdiction, Avista Corp. is amortizing the recoverable portion of its
investment in WNP-3 (recorded as investment in exchange power) over a 32.5-year period that began in 1 987. For the Idaho
jurisdiction. Avista Corp. fully amortized the recoverable portion of its investment in exchange power.
Unamortized Debt Expense
Unamortized debt expense includes debt issuance costs that are amortized over the life of the related debt.
Unamortized Loss on Reacquired Debt
For the Company's Washington regulatory jurisdiction and for any debt repurchase s beginning in 2007 in all jurisdictions, premiums
paid to repurchase debt are amortized over the remaining life of the original debt that was repurchased or, if new debt is issued in
connection with the repurchase, these costs are amortized over the life of the new debt. In the Company's other regulatory
jurisdictions, premiums paid to repurchase debt prior to 2007 are being amortized over the average remaining maturity of outstanding
debt when no new debt was issued in connection with the debt repurchase. These costs are recovered through retail rates as a
component of interest expense.
App rop r iated Ren ined Earnings
In accordance with the hydroelectric licensing requirements of section l0(d) of the Federal Power Act (FPA), the Company maintains
an appropriated retained earnings account for any eamings in excess of the specified rate of retum on the Company's investrnent in the
licenses for its various hydroelectric projects. The rate of return on investment is specified in the various hydroelectric licensing
agreements for the Clark Fork River and Spokane River. Per section 10(d) of the FPA, the Company must maintain these excess
earnings in an appropriated retained earnings account until the termination of the licensing agreements or apply them to reduce the net
investment in the licenses of the hydroelectric projects at the discretion of the FERC. The Company typically calculates the eamings in
excess ofthe specified rate ofretum on an annual basis, usually during the second quarter.
FERC FORM NO,1 (ED. 1 123.5
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
The appropriated retained eamings amounts included in retained earnings were as follows as of December 3l (dollars in thousands):
2014 2013
Appropriated retained eamings $ 14,270 $ 9,774
Operating Leases
The Company has multiple lease arrangements involving various assets, with minimum terms ranging from I to fo(y-five years. Future
minimum lease payments required under operating leases having initial or remaining noncancelable lease terms in excess of one year
were not material as of December 31,2014.
Equity in Earnings of Subsidiaries
The Company records all the eamings from its subsidiaries under the equity method. The Company had the following equity in
earnings of its subsidiaries for the years ended December 3l (dollars in thousands):
2014
$ ?9J83
3,179
2013
Avista Capital
Alaska Energy and Resources Company
Total equity in earnings of subsidiary companies
4,593
82,362 $4,593
Avista Capital, a wholly owned subsidiary of Avista Corp., is the parent company of all of the subsidiary companies, except Spokane
Energy and AERC (and its subsidiaries). Avista Capital's subsidiaries and investments include sheet metal fabrication, venture fund
investments, real estate investrnents and Ecova prior to its disposition on June 30,2014.
AERC, a wholly-owned subsidiary of Avista Corp. acquired on July 1,2074, is the parent company to all the Alaska subsidiary
companies. The primary subsidiary of AERC is AEL&P, comprising the regulated utility operations in Alaska. Also, AERC owns AJT
Mining Properties, Inc., an inactive mining company holding certain properties.
Subsequent Events
Management has evaluated the impact of events occurring after December 31,2014 up to February 25,2075, the date that Avista
Corp.'s U.S. GAAP financial statements were issued and has updated such evaluation for disclosure purposes through April 15, 2015.
These financial statements include all necessary adjustments and disclosures resulting from these evaluations.
Contingencies
The Company has unresolved regulatory, legal and tax issues which have inherently uncertain outcomes. The Company accrues a loss
contingency if it is probable that a liability has been incurred and the amount of the loss or impairment can be reasonably estimated.
The Company also discloses losses that do not meet these conditions for accrual, if there is a reasonable possibility that a material loss
may be incurred. See Note l7 for further discussion of the Company's commihnents and contingencies.
NOTE 2. NEW ACCOUNTING STANDARDS
ln May 2014,the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)," which outlines a single
comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current
revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity identifies
the various performance obligations in a contract, allocates the transaction price among the performance obligations and recognizes
FERG FORM NO. 1 12-88 123.6
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
revenue as the entity satisfies the performance obligations. This ASU is effective for periods beginning after December 15, 2016 and
early adoption is not permitted. However, while this ASU is not effective until 201 7, it will require retroactive application to all
periods presented in the financial statements. As such, at adoption in 2017 , amounts in 201 5 and 201 6 may have to be revised or a
cumulative adjustment to opening retained earnings may have to be recorded, The Company is evaluating this standard and cannot, at
this time, estimate the potential impact to its future furancial condition, results of operations and cash flows.
In August 2014,the FASB issued ASU No. 2014-15, "Presentation of Financial Statements - Going Concern (ASC Subtopic
205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern." The new standard provides guidance
around management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going
concern within one year of the date the financial statements are issued. The Company must provide certain disclosures if conditions or
events raise substantial doubt about the Company's ability to continue as a going concern. The new standard is effective for periods
beginning after December 15,2016; however, early adoption is permitted. The Company evaluated this standard and determined that it
will not early adopt this standard. As such, there is no impacf to the Company's financial condition, results of operations and cash flows
in the current year.
NOTE 3. BUSTNESS ACQUTSTTTONS
Alaska Energt and Resources Company
On July 1,2014, the Company completed its acquisition of AERC, based in Juneaq Alaska. As of July 1,2014 AERC is a
wholly-owned subsidiary of Avista Corp,
The primary subsidiary of AERC is AEL&P, a regulated utility which provides electric services to 16,394 customers in the City and
Borough of Juneau, Alaska. As of December 31, 2014, AEL&P has 59 full+ime employees. AEL&P has a flrrm retail peak load of
approximately 68 MW. AEL&P owns four hydroelectric generating facilities, having a total present capacity of 24.7 MW, and has a
power purchase commitment for the output of the Snettisham hydroelectric project, having a present capacity of 78 MW, for a total
hydroelectric capacity of 102.7 MW. AEL&P is not interconnected to any other electric system. AEL&P also has 93.9 MW of diesel
generating capacity to provide back-up service to firm customers when necessary.
ln addition to the regulated utility, AERC owns AJT Mining, which is an inactive mining company holding certain properties.
The purpose of the acquisition was to expand and diversifu Avista Corp.'s energy assets and deliver long-term value to its customers,
communities and investors.
In connection with the closing, on July 1,2014 Avista Corp. issued 4,500,014 new shares of common stock to the shareholders of
AERC based on a contractual formula that resulted in a price of $32.46 per share, reflecting a purchase price of $ 170.0 million, plus
acquired cash, less outstanding debt and other closing adjustments.
The $32.46 price per share of Avista Corp, comrnon stock was determined based on the average closing stock price of Avista Corp.
common stock for the l0 consecutive trading days immediately preceding, but not including, the trading day prior to July l, 2014. This
value was used solely for determining the number of shares to issue based on the adjusted contract closing price (see reconciliation
below). The fair value of the consideration transferred at the closing date was based on the closing stock price of Avista Corp. common
stock on July 1,2014, which was $33.35 per share.
On October 1,2014, a working capital adjustment was made in accordance with the agreement and plan of merger which resulted in
Avista Corp. issuing an additional I ,427 shares of common stock to the shareholders of AERC. The number of shares issued on
October | , 2014 was based on the same contractual formula described above. The fair value of the new shares issued in October was
$30.71 per share, which was the closing stock price of Avista Corp. common stock on that date.
FERC FORM NO. 1 1 123.7
Name of Respondent
Avista Comoration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The contract acquisition price and the fair value of consideration transferred for AERC were as follows (in thousands, except "per
share" and number ofshares data):
July 1,2014
Contract acquisition price (using the calculated $32.46 per share common stock price)
Gross contract price
Acquired cash
Acquired debt (excluding capital lease obligation)
Other closing adjustments (including the working capital adjustment)
Total adjusted contract price
Fair value of consideration transferred
Avista Corp. common stock (4,500,014 shares at S33.35 per share)
Avista Corp. common stock (1,427 shares at $30.71 per share)
Cash
Fair value oftotal consideration transferred
19,704
3,851
2,017
999
26,571
113,964
71,007
3,440
188,411
6,660
3,711
52,730
5,368
700
3,773
170,000
19,704
(38,832)
(s8)
150,8 14
150,075
44
4,697
154,816
The assets acquired and liabilities assumed related to the AERC transaction are not included in the FERC Balance Sheets. The
information below is presented for information purposes only. The estimated fair value of assets acquired and liabilities assumed as of
July l, 2014 (after consideration of the working capital adjustment) were as follows (in thousands):
July l,2014
Assets acquired:
Current Assets:
Cash
Accounts receivable - gross totals $3,928
Materials and supplies
Other current assets
Total current assets
Utility Property:
Utility plant in service
Utility property under long-term capital lease
Construction work in progress
Total utility property
Other Non-current Assets:
Non-utility property
Electric plant held for future use
Goodwill
Other deferred charges and non-current assets
Total other non-current assets
Total assets
Liabilities Assumed:
Current Liabilities:
Accounts payable
Current portion oflong-term debt and capital lease obligations
68,469
283,451
FERC FORM NO.,I .1 123.8
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Other current I iabilities
Total current liabilities
Long-tenn debt
Capital lease obligations
Other non-current liabilities and deferred credits
Total liabilities
Total net assets acquired
2,902
7,375
37,227
68,840
15,193
128,635
I 54,81 6
The goodwill associated with this acquisition is not deductible for tax purposes.
The majority of AERC's operations are subject to the rate-setting authority of the RCA and are accounted for pursuant to GAAP,
including the accounting guidance for regulated operations. The rate-setting and cost recovery provisions currently in place for
AERC's regulated operations provide revenues derived from costs, including a return on investment, of assets and liabilities included
in rate base. Due to this regulation, the fair values of AERC's assets and liabilities subject to these rate-setting provisions are assumed
to approximate their carrying values. There were not any identifiable intangible assets associated with this acquisition. The excess of
the purchase consideration over the estimated fair values of the assets acquired and liabilities assumed was recognized as goodwill at
the acquisition date. The goodwill reflects the value paid for the expected continued growh of a rate-regulated business located in a
defined service area with a constructive regulatory environment, the attractiveness of stable, growing cash flows, as well as providing a
platform for potential future growh outside of the rate-regulated elecfic utility in Alaska.
NOTE 4. DISCONTINUED OPERATIONS
On May 29,2014, Avista Capital, the non-regulated subsidiary of Avista Corp., entered into a definitive agreement to sell its interest in
Ecova to Cofely USA Inc., an indirect subsidiary of GDF SUEZ, a French multinational utility company, and an unrelated party to
Avista Corp. The sales transaction was completed on June 30,2014 for a sales price of $335.0 million in cash, Iess the payment of debt
and other customary closing adjustments. At the closing of the transaction on June 30, 2014,Ecova became a wholly-owned subsidiary
of Cofely USA Inc. and the Company will have no further involvement with Ecova after such date.
The purchase price of $335.0 million, as adjusted, was divided among the security holders of Ecova, including minority shareholders
and option holders, pro rata based on ownership. Approximately $16.8 million (5 percent of the purchase price) will be held in escrow
for l5 months from the closing of the transaction to satisff certain indemnification obligations under the merger agreement. An
additional $ I .0 million is being held in escrow pending resolution of adjusfinents to working capital, which is expected to be resolved
in early 2015.
Avista Capital and Cofely USA Inc. agreed to make an election under Section 338(hX10) of the Internal Revenue Code (Code) of
1986, as amended, with respect to the purchase and sale of Ecova to allocate the merger consideration among the assets of Ecova
deemed to have been acquired in the merger.
When all escrow amounts are released, the sales transaction is expected to provide cash proceeds to Avista Corp., net of debt, payment
to option and minority holders, income taxes and transaction expenses, of $143.5 million (see reconciliation below) and result in a net
gain of $69.7 million. The Company expects to receive the full amount of its portion of the remaining escrow accounts; therefore, these
amounts were included in the gain calculation.
The summary of cash proceeds associated with the sales transaction are as follows (in thousands):
Reconciliation of Gross Proceeds
Contract price
Closing adjustments
$ 335,000
3,914
FERC FORM NO.1 .12-88 't23.9
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Gross proceeds from sale (l)
Cash sold in the transaction
Avista Corp. portion of proceeds held in escrow
Gross proceeds Aom sale ofEcova, net ofcash sold
Reconciliation of expected net proceeds
Gross proceeds from sale (l)
Repayment of long-term borrowings under committed line of credit
Payment to option holders and redeemable noncontrolling interests
Paynent to noncontrolling interests
Transaction expenses wittrtreld from proceeds
Avista Corp. portion of proceeds held in escrow
Net proceeds to Avista Capital at fansaction closing
Tax payments made lrr.2014
Estimated tax payments to be made in 2015
Avista Corp. portion of proceeds held in escrow to be received in the furure
Total net proceeds related to sales transaction
338,914
(95,932)
(13,079)
229,903
338,914
(40,000)
(20,871)
(54,179)
(5,390)
( 13,079)
205,395
(74,842)
(172)
13,079
143,460
( I ) Of this total amount, approximately $ I 6.8 million will be held in escrow for I 5 months from the transaction closing date for any
indemnity claims and an additional $1.0 million is being held in escrow pending resolution of adjustments to working capital,
which is expected to be resolved in early 2015.
NOTE 5. DERIVATIVES AND RISK MANAGEMENT
Energt Commodity Derivatives
Avista Corp. is exposed to market risks relating to changes in eleckicity and natural gas commodify prices and certain other fuel prices.
Market risk is, in general, the risk of fluctuation in the market price of the commodity being taded and is influenced primarily by
supply and demand. Market risk includes the fluctuation in the market price of associated derivative commodity instruments. Avista
Corp. utilizes derivative instruments, such as forwards, futures, swaps and options in order to manage the various risks relating to these
commodity price exposures. The Company has an enerry resources risk policy and control procedures to manage these risks. The
Company's Risk Management Committee establishes the Company's enerry resources risk policy and monitors compliance. The Risk
Management Committee is comprised of certain Company olTicers and other members of management. The Audit Committee of the
Company's Board of Directors periodically reviews and discusses enterprise risk management processes, and it focuses on the
Company's material financial and accounting risk exposures and the steps management has undertaken to confol them.
As part of the Company's resource procurement and management operations in the electric business, the Company engages in an
ongoing process of resource optimization, which involves the economic selection from available energy resources to serve the
Company's load obligations and the use of these resources to capture available economic value. The Company transacts in wholesale
markets by selling and purchasing elechic capacity and energy, fuel for electric generation, and derivative contracts related to capacity,
energy and fuel. Such transactions are palt of the process of matching resources with load obligations and hedging the related financial
risks. These transactions range from terms of inha-hour up to multiple years.
Avista Corp. makes continuing projections of:
o electric loads at various points in time (ranging from intra-hour to multiple years) based on, among other things,
estimates of customer usage and weather, historical data and contract terms, and
FERC FORM NO.1 .1 123.10
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
. resource availability at these points in time based on, among other things, fuel choices and fuel markets, estimates of
streamflows, availability of generating units, historic and forward market information, contract terms, and
experience.
On the basis ofthese projections, the Company makes purchases and sales of electric capacity and energy, fuel for electric generation,
and related derivative instruments to match expected resources to expected electric load requirements and reduce exposure to
electricity (or fuel) market price changes. Resource optimization involves generating plant dispatch and scheduling available resources
and also includes.transactions such as:
. purchasing fuel for generation,
r when economical, selling fuel and substituting wholesale electric purchases, and
r other wholesale transactions to capture the value of generation and transmission resources and fuel delivery capacity
contracts.
Avista Corp.'s optimization process includes entering into hedging transactions to manage risks. Transactions include both physical
energy contracts and related derivative financial instruments.
As part of its resource procurement and management of its natural gas business, Avista Corp. makes continuing projections of its
natural gas loads and assesses available natural gas resources including natural gas storage availability. Natural gas resource planning
typically includes peak requirements, low and average monthly requirements and delivery constraints from natural gas supply locations
to Avista Corp.'s distribution system. However, daily variations in natural gas demand can be significantly different than monthly
demand projections. On the basis of tlrese projections, Avista Corp. plans and executes a series of transactions to hedge a significant
portion of its projected natural gas requirements through forward market transactions and derivative instruments. These transactions
may extend as much as four natural gas operating years (November through October) into the future. Avista Corp. also leaves a
significant portion of its natural gas supply requirements unhedged for purchase in short-term and spot markets.
Natural gas resource optimization activities include:
o wholesale market sales of surplus natural gas supplies,
. optimization of interstate pipeline transportation capacity not needed to serve daily load, and
. purchases and sales of natural gas to optimize use of storage capacity.
The following table presents the underlying energy commodity derivative volumes as of December 31,2014 that are expected to be
settled in each respective year (in thousands of MWhs and mmBTUs):
Purchases
Year
201 5
2016
2017
2018
2019
Thereafter
Electric Derivatives Gas Derivatives Electric Derivatives Gas Derivatives
Physical (1) Financial (l) Physical (l) Financial (l) Physical (l) Financial (l) Physical (l) Financial (l)MWH MWH mmBTUs mmBTUs MWH MWH mmBTUs mmBTUs
522 2,547 21,111 120,780 326 2,951 3,428 99,023
397 1,071 2,505 70,480 287 1,634 910 56,520
397 675 24,230 286 2gO 15,420
3g7 3,020 286 1
235 1,800 158 '-
(l) Physical transactions represent commodity transactions where Avista Corp. will take delivery of either electricity or natural gas
IFERG FORM NO. 1 (ED. 12-88) page 123.tt
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
and financial transactions represent derivative instruments with no physical delivery, such as futures, swaps or options.
The eleckic and natural gas derivative contracts above will be included in either power supply costs or natural gas supply costs during
the period they are settled and will be included in the various recovery mechanisms (ERM, PCA, and PGAs), or in the general rate case
process, and are expected to be collected through retail rates from customers.
Foreign Currency Exchange Contracts
A significant portion of Avista Corp,'s natural gas supply (including fuel for power generation) is obtained from Canadian sources.
Most of those transactions are executed in U.S. dollars, which avoids foreign currency risk. A portion of Avista Corp.'s short-term
natural gas transactions and long-term Canadian transportation contracts are committed based on Canadian crlrency prices and settled
within 60 days with U.S. dollars. Avista Corp. hedges a poftion of the foreigr currency risk by purchasing Canadian currency contracts
when such commodity transactions are initiated. This risk has not had a material effect on the Company's financial condition, results of
operations or cash flows and these differences in cost related to currency fluctuations were included with natural gas supply costs for
ratemaking. The following table summarizes the foreign currency hedges that the Company has entered into as of December 31
(dollars in thousands):
2014 2013
Number of contracts 18 23
Notional amoult (in United States dollars) $ 5,474 $ 8,631
Notional amount (in Canadian dollars) 6,198 9,191
Inlerest Rate Swap Agreements
Avista Corp. is affected by fluctuating interest rates related to a portion of its existing debt, and future borrowing requirements. The
Finance Committee of the Board of Directors periodically reviews and discusses interest rate risk management processes, and it
focuses on the steps management has undertaken to manage it. The Risk Management Committee also reviews the interest risk
management plan. Avista Corp. manages interest rate exposure by limiting ttre variable rate exposures to a percentage of total
capitalization. Additionally, interest rate risk is managed by monitoring market conditions when timing the issuance of long-term debt
and optional debt redemptions and through the use of fixed rate long-term debt with varying maturities. The Company also hedges a
portion of its interest rate risk with financial derivative instruments, which may include interest rate swaps and U.S. Treasury lock
agreements. These interest rate swaps and U.S. Treasury lock agreements are considered economic hedges against fluctuations in
future cash flows associated with anticipated debt issuances.
The following table summarizes the interest rate swaps that the Company has outstanding as of the balance sheet date indicated below
(dollars in thousands):
Balance Sheet Date
Mandatory Cash Settlement
Number of Contracts Notional Amount Date
December 37,2014 5 S 75,000 2015
5 95,000 2016
3 45,000 2017
9 205,000 2018
December 31 ,2013 50,000 2014
45,000 2015
40,000 2016
15,000 2017
95,000 2018
2
2
2
I
4
FERC FORM NO. 1 (ED. 12.88 123.',t2
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
In October 2014, the Company cash settled two interest rate swap contracts (notional aggregate amount of $50.0 million) and received
a total of $5.4 million. The interest rate swap contracts were settled in connection with the pricing of $60.0 million of Avista Corp. hrst
mortgage bonds that were issued in December 2014 (see Note l2), Upon settlement of interest rate swaps, the regulatory asset or
liabiliry (included as part of long-term debt) is amortized as a component of interest expense over the term of the associated debt.
As of December 31, 2014,the fair value of the outstanding interest rate swaps decreased significantly compared to December 31,2013
(see the table below). The fair value decrease was the result of a net increase in the notional amount of outstanding swap agreements
and a decline in market interest rates below the rates that were fixed in the outstanding swaps. The Company enters into interest rate
swaps to reduce uncertainty related to the net effective interest cost for future long-term debt. The Company would be required to make
cash payments to settle the interest rate swaps if the fixed rates are higher than prevailing market rates at the date of settlement.
Conversely, the Company receives cash to settle its interest rate swaps when prevailing market rates at the time of settlement exceed
the fixed swap rates.
Summary of Outslanding Derivative Instruments
Until May 2014, Avista Corp. had a master netting agreement that governed the transactions of multiple affiliated legal entities that
were parties to this agreement. This master netting agreement allowed for cross-commodity netting (i.e. netting physical power,
physical natural gas, and financial transactions) and cross-affiliate netting for the parties to the agreement. Avista Corp. performed
cross-commodity netting for each legal entity that was aparty to the master netting agreement for presentation in the Balance Sheets;
however, Avista Corp. did not perform cross-affiliate netting because the Company believed that cross-affiliate netting may not be
enforceable. Therefore, the requirements for cross-affiliate nefting under ASC 210-20-45 were not applicable to Avista Corp. As of
December 31,2013, all derivatives for each affrliated entity under this master netting agreement were in a net liability position;
therefore, there was no additional netting which required disclosure for the year 2013.In May 2014, this master netting agreement was
terminated and each affiliated legal entity is now under their own separate agreement. As of December 3 I , 2014, the Company no
longer has any agreements that allow cross-affiliate netting. The Company has multiple agreements with a variety of entities that allow
for cross-commodity netting under ASC 8 I 5- I 0-45. The amounts recorded on the Balance Sheet as of Decemb er 31 , 2014 and 20 I 3
for these particular entities reflect the offsetting of derivative assets and liabilities where a legal right of offset exists.
The following table presents the fair values and locations of derivative instruments recorded on the Balance Sheet as of December 3 I ,
2014 (in thousands):
Fair Value
Net Asset
(Liability)
in Balance Sheet
Collateral
Derivative Balance Sheet Location
Gross
e66 (506)
(7,325)
(69,737)
2,063 (538)
66,421 (97,586)
29,594 (54,077)
Foreign currency
contracts
Interest rate
contracts
Interest rate
contracts
Interest rate
contracts
Commodity
contracts
Commodity
contracts
Commodity
contracts
Derivative instrument liabilities -Hedges $
Derivative instrument assets -Hedges
Derivative instrument liabilities -Hedges
Long-term portion of derivative liabilities -
Hedges
Derivative instrument assets current
Long-term portion of derivative assets
Long-term portion of derivative liabilities
$ (I)$ -I---frdt
28,880
13,120
2,390
460
(7,325)
(40,857)
1,525
( 18,045)
(22,093)
s (229,790) $ 44,390 $ (86,355)Total derivative instruments recorded on the balance sheet 99,045
FERC FORM NO.1 .1 Page 123.13
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The following table presents the fair values and locations of derivative instruments recorded on the Balance Sheet as of December 3 I ,
2013 (in thousands):
Fair Value
Net Assct
(Liability)
in Balance Sheet
Collateral
Derivative Balance Sheet l.ocation
Foreigr curency
contracts
Interest rate
contracts
Interest rate
contracts
Commodity
contracts
Commodity
confracts
Commodiry
contracts
Commodiry
contracts
7$
13,968
19,575
7,416
7,610
23,455
r7,101
(6) $
(4,394)
(6,756)
(37,306)
(41,2t3)
-$
2,976
5,756
1
13,968
19,57 5
3,022
854
(10,875)
(18,356)
Derivative insfument assets -Hedges S
Derivative instrument assets -Hedges
Long-term portion of derivative instrument
assets -Hedges
Derivative instrument assets current
Long-term portion of derivative assets
Derivative instrument liabilities current
Long-term portion of derivative liabilities
Total derivative instruments recorded on the balance sheet $ 89,132 $ (89,675) $8,732 $8,1 89
Exposure to Demands for Collstersl
The Company's derivative confacts often require collateral (in the form of cash or letters of credit) or other credit enhancements, or
reductions or terminations of a portion of the contract though cash settlement, in the event of a downgrade in the Company's credit
ratings or changes in market prices. In periods of price volatility, the level of exposure can change significantly. As a result, sudden
and significant demands may be made against the Company's credit facilities and cash. The Company actively monitors the exposure to
possible collateral calls and takes steps to mitigate capital requirements. As of December 31,2014,the Company had cash deposited as
collateral of $20.6 million and letters of credit of $14.5 million outstanding related to its energy derivative contracts. The Company
also had deposited cash in the amount of $28.9 million and letters of credit of $10.9 million as collateral for its interest rate swap
derivative contracts. The Balance Sheet at December 31,2014 reflects the offsetting of $44.4 million of cash collateral against net
derivative positions where a legal right of offset exists. As of December 31,2073, the Company had cash deposited as collateral of
$26.1 million and letters of credit of $20.3 million outstanding related to its energy derivative contracts. The Balance Sheet at
December 31, 2013 reflects the offsetting of $8.7 million of cash collateral against net derivative positions where a legal right of offset
exists. As of December 31,2014 and December 31,2073, the Company did not hold any cash as collateral from counterparties under
energy derivative contracts.
Certairt of the Company's derivative instruments contain provisions that require the Company to maintain an "investment grade" credit
rating from the major credit rating agencies. If the Company's credit ratings were to fall below "investment grade," it would be in
violation of these provisions, and the counterparties to the derivative insffuments could request immediate payment or demand
immediate and ongoing collateralization on derivative instruments in net Iiability positions. The aggregate fair value of all derivative
instruments with credit-risk-related contingent features that were in a liability position as of December 31,2074 was $12.9 million. If
the credit-risk-related contingent features underlying these agreements were triggered on December 31,2014, the Company could be
required to post $16.2 million of additional collateral to its counterparties. The aggregate fair value of all derivative instruments with
credit-risk-related contingent features that were in a liability position as of December 31,2013 was $13.3 million. If the
credit-risk-related contingent features underlying these agreements had been triggered on December 3 I , 20 I 3, the Company could
FERC FORM NO.1 .1 Page 123."14
Name of Respondent
Avista Corporation
This Report is:
(1)X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS {Continued)
have been required to post $12.6 million of additional collateral to its counterparties.
Credit Risk
Credit risk relates to the potential losses that the Company would incur as a result of non-performance by counterparties of their
contractual obligations to deliver enerry or make hnancial settlements. The Company often extends credit to counterparties and
customers and is exposed to the risk that it may not be able to collect amounts owed to the Company. Credit risk includes potential
counterparly default due to circumstances:
o relating directly to it,
. caused by market price changes, and
o relating to other market participants that have a direct or indirect relationship rvith such counterparfy.
Changes in market prices may dramatically alter the size of credit risk with counterparties, even when conservative credit limits are
established. Should a counterparty fail to perform, the Company may be required to honor the underlying commitment or to replace
existing contracts with contracts at then-current market prices.
The Company enters into bilateral transactions with various counterparties. The Company also trades enerry and related derivative
instruments through clearinghouse exchanges.
The Company seeks to mitigate bilateral credit risk by:
r entering into bilateral contracts that specify credit terms and protections against default,
o applying credit limits and duration criteria to existing and prospective counterparties,
. actively monitoring current credit exposures,
. asserting our collateral righs with counterparties,
. carrying out transaction settlements timely and effectively, and
o conducting transactions on exchanges with fully collateralized clearing arrangements that significantly reduce
counterparty default risk.
The Company's credit policy includes an evaluation of the financial condition of counterparties. Credit risk management includes
collateral requirements or other credit enlancements, such as letters of credit or parent company guarantees. The Company enters into
various agreements that address credit risks including standardized agreements that allow for the netting or offsetting of positive and
negative exposures.
The Company has concentrations of suppliers and customers in the electric and natural gas industries including;
o electric and natural gas utilities,
o electric generators and transmission providers,
o natural gas producers and pipelines,
. financial institutions including commodity clearing exchanges and related parties, and
. energy marketing and trading companies.
In addition, the Company has concentrations of credit risk related to geographic location as it operates in the western United States and
western Canada. These concentrations of counterparties and concentrations of geographic location may impact the Company's overall
FERC FORM NO.1 (ED. 1 1 23.1 s
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
exposure to credit risk because the counterparties may be similarly affected by changes in conditions.
The Company maintains credit support agreements with certain counterparties and margin calls are periodically made and/or received.
Margin calls are triggered when exposures exceed contractual limits or when there are changes in a counterparty's creditworthiness.
Price movements in electriciry and natural gas can generate exposure levels in excess of these contractual limits. Negotiating for
collateral in the form of cash, letters of credit, or performance guarantees is common industry practice.
NOTE 6. JOINTLY OWNED ELECTRIC FACILITIES
The Company has a 15 percent ownership interest in a twin-unit coal-flrred generating facility, the Colstrip Generating Project
(Colstrip) located in southeastern Montana, and provides financing for its ownership interest in the project. The Company's share of
related fuel costs as well as operating expenses for plant in service are included in the corresponding accounts in the Statements of
lncome. The Company's share of utility plant in service for Colstrip and accumulated depreciation were as follows as of December 3l
(dollars in thousands):
2014 2013
Utility plant in service
Accumulated depreciation
$ 350,518 $ 349,781
(239,845) (239,538)
NOTE 7. ASSET RETIREMENT OBLIGATIONS
The Company records the fair value of a liability for an asset retirement obligation (ARO) in the period in which it is incuned. When
the liability is initially recorded, the associated costs of the ARO are capitalized as part of the carrf ing amount of the related long-lived
asset. The liability is accreted to its present value each period and the related capitalized costs are depreciated over the useful life of
the related asset. Upon retirement of the asset, the Company either settles the ARO for its recorded amount or incurs a gain or loss. The
Company records regulatory assets and liabilities for the difference between asset retirement costs currently recovered in rates and
AROs recorded since asset retirement costs are recovered through rates charged to customers. The regulatory assets do not earn a
return.
Specifically, the Company has recorded liabilities for future asset retirement obligations to:
. restore ponds at Colstrip,
. cap a landfill at the Kettle Falls Plant,
. remove plant and restore the land at the Coyote Springs 2 site at the termination of the land lease,
. remove asbestos at the corporate office building, and
. dispose of PCBs in certain transformers.
Due to an inability to estimate a range of settlement dates, the Company cannot estimate a liability for the:
. removal and disposal of certain transmission and distibution assets, and
o abandonment and decommissioning of certain hydroelectric generation and natural gas storage facilities.
The following table documents the changes in the Company's asset retirement obligation during the years ended December 31 (dollars
in thousands);
2014 2013
Asset retirement obligation at beginning of year s 2,859 $ 3,168
FERC FORM NO.1 (ED. 12 123.16
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04!15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Liability settled
Accretion expense (income)
Asset retirement obligation at end of year
(263)
(46)
3,028 $2,859
In addition to the AROs described above, on December 19,2014, the EPA issued its pre-publication version of a final rule regarding
the disposal of coal ash. This rule is expected to be published in the Federal Register in early 20 I 5 and the rule is not effective until six
months after it is published in the Federal Register; therefore, the Company does not have a revised legal obligation until the third
quarter of 201 5 when the rule is effective. The Company will continue to review the potential costs of complying with the new coal ash
rule and its impacts on the valuation of the Company's ARO at Colstrip to restore ponds to their original states. The Company cannot
currently estimate the cost impact of future regulation. If the Company incurs incremental costs as a result of these regulations, it would
seek recovery in customer rates.
NOTE 8. PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a defined benefit pension plan covering the majority of all regular full-time employees at Avista Corp.. lndividual
benefits under this plan are based upon the employee's years ofservice, date ofhire and average compensation as specified in the plan.
The Company's funding policy is to contribute at least the minimum amounts that are required to be funded under the Employee
Retirement Income Securify Act, but not more than the maximum amounts that are currently deductible for income tax purposes. The
Company contributed $32.0 million in cash to the pension plan in 2014 and $44.3 million in 2013. The Company expects to contribute
$12.0 million in cash to the pension plan in 2015.
In October 20 I 3, the Company revised its defured benefit pension plan such that as of January I , 2014 the plan is closed to non-union
employees hired or rehired by the Company on or after January 1,2014. Actively employed non-union employees that were hired prior
to January 1,2014 and who were at that date covered under the defured benefit pension plan will continue accruing benefits as
originally specified in the plan. A new and separate defined contribution 401 G) plan replaced the defined benefit pension plan for
non-union employees hired or rehired on or after January 1,2014. Under the new defined contribution plan, the Company provides a
non-elective contribution as a percentage ofeach employee's pay based on his or her age. This new defined contribution plan is in
addition to the existing aOl (k) plan in which the Company matches a portion of the pay deferred by each participtrnt. In addition to the
changes above, the Company revised the lump sum calculation for non-union participants who retire under the defured benefit pension
plan on or after January 1,2014 to provide retiring employees the election of a lump sum amount equivalent to the present value of the
benefits based upon applicable discount rates. In April 2014, the local union in Oregon for the IBEW accepted the above plan changes
in the latest collective bargaining agreement, and the plan changes are effective for Oregon union workers hired or rehired on or after
April 1, 2014. Employees subject to IBEW local agreements for Washington, Idaho and Montana are not aflected by these changes
and they continue to be covered by the defined benefit pension plan and are not included in the new defined contribution plan.
For the esrimated pension liability and pension costs as of December 31,2014, the Company adopted the Society of Actuaries'
mortality table that was published in20l4 as its base table, which reflects improved longevity of plan participants based on studies of
wide populations through 2007 (RP-2014). The Company also adopted a modified form of the Society of Actuaries' MP-2014
mortality improrrement scale, which projects improvements to Iife expectancies after the RP-2014 historic period that ended in 2007.
For years subsequent to 2007, the Company reviewed data from other sources, including the Human Mortality Database, maintained by
the University of California, Berkley and the Max Planck Institute for Dernographic Research, and the Trustee's Report provided by
the Social Security Administration. Based on data subsequent to 2007 , the mortality improvement scale included in the MP-20 I 4 for
the three-year period immediately following its inception (2007) was shown to significantly overstate the actual mortality improvement
for those years. As such, the mortality improvement scale the Company adopted assumes a lower rate of improved life expectancy than
the MP-2014 scale as published.
The Company also has a Supplemental Executive Retirement Plan (SERP) that provides additional pension benefits to executive
FERC FORM NO.1 .12 123.17
(41)
210
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
officers and certain key employees of the Company. The SERP is intended to provide benefits to individuals whose benefits under the
pension plan are reduced due to the application of Section 4 I 5 of the Internal Revenue Code of I 986 and the deferral of salary under
deferred compensation plans. The liability and expense for this plan are included as pension benefits in the tables included in this Note,
The Company expects that benefit payments under the pension plan and ttre SERP will total (dollars in thousands):
20t5 2016 2017 201 8 2019 Tot^12020-2024
Expected benefi t payments $ 27,938 $ 29,109 $ 30,157 $ 3l,407 $32,979 $184,794
The expected long-term rate of return on plan assets is based on past performance and economic forecasts for the types of investrnents
held by the plan. In selecting a discount rate, the Company considers yield rates for highly rated corporate bond portfolios with
maturities similar to that of the expected term of pension benefits.
The Company provides certain health care and life insurance benefits for the majority of its retired employees at Avista Corp.. The
Company accrues the estimated cost of posfretirement benefit obligations during the years that employees provide services. In October
2013, the Company revised the health care benefit plan such that beginning on January 1,2020, the methods for calculating health
insurance premiums for non-union retirees under age 65 and active Company employees were revised to establish separate health
insurance premiums for each group. In addition, for non-union employees hired or rehired on or after January 7,2014, upon retirement
the Company will provide access to its retiree medical plan, but will no longer contribute towards their medical premiums and each
employee would pay the full cost of premiums upon retirement. In April 2014,the local union in Oregon for the IBEW accepted the
above plan changes in the latest collective bargaining agreement, and the plan changes are effective for Oregon union workers hired or
rehired on or after April l, 2014.
The Company has a Health Reimbursement Arrangement to provide employees with tax-advantaged funds to pay for allowable
medical expenses upon retirement. The amount earned by the employee is fixed on the retirement date based on the employee's years
of service and the ending salary. The liability and expense of this plan are included as other postretirement benefits.
The Company provides death benefits to beneficiaries of executive officers who die during their term of office or after retirement.
Under the plan, an executive officer's designated beneficiary will receive a payment equal to twice the executive officer's annual base
salary at the time of death (or if death occurs after retirement, a pa)ment equal to twice the executive officer's total annual pension
benefit). The liability and expense for this plan are included as other postretirement benefits.
The Company expects that benefit payments under other postretirement benefit plans will total (dollars in thousands):
201 5 2016 2017 2018 2019 'lotal2020-2024
Expected benefit payments 7,138 $7,487 $'1,475 $7,589 $7,767 $36,076
The Company expects to contribute $7. I million to other postretirement benefit plans in 201 5, representing expected benefit payments
to be paid during the year. The Company uses a December 3l measurement date for its pension and other postretirement benefit plans,
The following table sets forth the pension and other postretirement benefit plan disclosures as of December 31, 2014 and 2013 and the
components of net periodic benefit costs for the years ended December 31, 2014 and 2013 (dollars in thousands):
Pension Benefits
Other Post-
retirement Benefits
2014 20t3 20t4 2013
Change in benefit obligation:
Benefit obligation as of begin:ring of year
Service cost
527,004 $
15,7 57
584,619 $
19,045
708,249 $
1,844
132,541
4,144
FERC FORM NO. 1 (ED. 12 Page 123.18
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Interest cost
Actuarial (gain)/loss
Plan change
Transfer of accrued vacation
Benefits paid
Benefit obligation as of end of year
Change in plan assets:
Fair value of plan assets as of beginning of year
Actual return on plan assets
Employer contibutions
Benefits paid
Fair value ofplan assets as ofend ofyear
Funded status
Unrecognized net actuarial loss
Unrecognized prior service cost
Prepaid (accrued) benefit cost
Additional liability
Accrued benefit liabiliry
Accumulated pension benefit obligation
Accumulated postretirement benefit obligation:
For retirees
For fully eligible employees
For other participants
Unrecognized prior service cost
Unrecognized net actuarial loss
Total
Less regulatory asset
Accumulated other comprehensive loss (income) for unfunded
beneht obligation for pensions and other postretirement
benefit plans
Weighted average assumptions as of December 3l:
Discount rate for benefit obligation
Discount rate for annual expense
Expected long-term return on plan assets
Rate of compensation increase
Medical cost trend pre-age 65 - initial
634,674 $527,004 $t27,ggg $108,249
26,224
97,128
(31,439)
23,896
(78,234)
277
(22,599)
5,226
18,714
437
(6,481)
5,216
(18,017)
( 10,788)
1,189
(6,036)
481,502
55,97 4
32,000
(30,1 65)
406,061
52,502
44,263
(21,324)
29,732
1,580
25,288
4,444
539,31 I $481,502 $31,312 $29,732
(95,363) $
175,596
256
(45,502) S
107,043
278
(96,677) $
82,421
(10,379)
(78,517)
56,885
(707)
80,489
(1 75,852)
61,819
(107,321)
(24,635)
(72,042)
(22,339)
(56, l 78)
$ (95,363) $ (45,502)
s---sitots $ 464,4n
Pension Benefits
(96,677) $(78,517)
$
$
$
58,276 $
31,843 $
37,870 $
Othcr Post-
retirement Benefits
52,384
24,320
31,545
2014
Included in accumulated other comprehensive loss (income) (net of tax):
2013 2014 2013
$ 166
I l4,l3g
180 $
69,578
(6,747) $
53,574
(7,472)
43,988
114,304
(106,484)
69,758
(64,925)
46,827
(46,759)
36,516
(37,116)
7,820 $4,833 $68$(600)
Pension Benefits
Other Post-
retirement Benefits
2013
4.21o/o
5.10%
6.60%
4.87%
5.10%
4.15%
6.60%
496%
4.16%
5.02%
6.40%
7.00%
5.02%
4.15%
6.35%
7.00%
20t4 20t4 2013
FERC FORM NO.1 12-88 123.19
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FIMNCIAL STATEMENTS (Continued)
Medical cost trend pre-age 65 - ultimate
Ultimate medical cost trend year pre-age 65
Medical cost trend post-age 65 - initial
Medical cost trend post-age 65 - ultimate
Ultimate medical cost trend year post-age 65
5.00%
2021
7.00%
5.00%
2022
5.00%
2020
7.s0%
s.00%
2021
Pension Benefits Other Post-retirement Benefits
2014 2013 2014 2013
Components of net periodic benefit
cost:
Service cost $
Interest cost
Expected return on plan assets
Transition obligation recognition
Amortization of prior service cost
Net loss recognition
Equity securities
Debt securities
Real estate
Absolute return
Other
15,757 $
26,224
(32,l3 r )
.t'l
4,731
19,045 S
23,896
(27,671)
319
13,199
1,844 $
5,226
(1,903)
(1,116)
4,289
4,144
5,216
(1,606)
(l4e)
5,674
Net periodic benefit cost $ r4r03 $ 28JS8 8,340 S 13,279
Plun Assets
The Finance Committee of the Company's Board of Directors approves investment policies, objectives and strategies that seek an
appropriate return for the pension plan and other postretirement benefit plans and reviews and approves changes to the investment and
funding policies.
The Company has contracted with investment consultants who are responsible for managing/monitoring the individual investment
managers. The investment managers' performance and related individual fund performance is periodically reviewed by an intemal
benefits committee and by the Finance Committee to monitor compliance with investrnent policy objectives and strategies.
Pension plan assets are invested in mutual funds, trusts and partnerships that hold marketable debt and equity securities, real estate,
absolute return and commodity funds. In seeking to obtain the desired retum to fund the pension plan, the investment consultant
recommends allocation percentages by asset classes. These recommendations are reviewed by the internal benefits committee, which
then recommends their adoption by the Finance Committee. The Finance Committee has established target invesfinent allocation
percentages by asset classes and also investment ranges for each asset class. The target investment allocation percentages are typically
the midpoint of the established range. The target inveshnent allocation percentages by asset classes are indicated in the table below:
2014 20t3
27%
58%
6%
9%
-%
47%
3r%
6%
t2%
4%
The market-related value of pension plan assets invested in debt and equity securities was based primarily on fair value (market
prices), The fair value ofinvestrnent securities traded on a national securities exchange is determined based on the reported last sales
price; securities traded in the over-the-counter market are valued at the last reported bid price. Investrnent securities for which market
prices are not readily available or for which market prices do not represent the value at the time of pricing, are fair-valued by the
investment manager based upon other inputs (including valuations of securities that are comparable in coupon, rating, maturify and
FERC FORM NO. 1 (ED. 1 123.20
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
industry). Investments in common/collective tnrst fi.rnds are presented at estimated fair value, which is determined based on the unit
value of the fund. Unit value is determined by an independent trustee, which sponsors the fund, by dividing the fund's net assets by its
units outstanding at the valuation date. The fair value of the closely held investments and partnership interests is based upon the
allocated share of the fair value of the underlying assets as well as the allocated share of the undisributed profits and losses, including
realized and unrealized gains and losses.
The market-related value of pension plan assets invested in real estate was determined by the investment manager based on three basic
approaches:
. properties are externally appraised on an annual basis by independent appraisers, additional appraisals may be
performed as waranted by specific asset or market conditions,
. property valuations are reviewed quarterly and adjusted as necessary, and
o loans are reflected at fair value.
The market-related value of pension plan assets was determined as of December 3 I ,2014 and 201 3.
The following table discloses by level within the fair value hierarchy (see Note l4 for a description of the fair value hierarchy) of the
pension plan's assets measured and reported as of December 31, 2014 at fair value (dollars in thousands):
Level I Level2 Level 3 Total
Cash equivalents
Fixed income securities:
U.S. government issues
Corporate issues
International issues
Municipal issues
Mutual fi.urds:
Fixed income securities
U.S. equity securities
International equity securities
Absolute return (l)
Common/collective trusts:
Real estate
Partnership/closely held investments:
Absolute return (1)
Private equity funds (3)
Real estate
Total
-$
19,681
104,959
19,935
2,762
157,415
103,203
40,838
15,334
3,138 $-$
7,788
21,303
36,114
73
6,760
464,127 S 10,934 S 64,250 $539,31 I
8
3,1 38
19,681
104,959
19,935
10,550
157,423
103,203
40,838
15,334
21,303
36,114
73
6,760
FERC FORM NO. 1 .12-88 123.21
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t1512015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The following table discloses by level within the fair value hierarchy (see Note 14 for a description of the fair value hierarchy) of the
pension plan's assets measured and reported as of December 31,2013 at fair value (dollars in thousands):
Lrvel I l*vel2 Level 3 Total
Mutual funds:
Fixed income securities
U.S. equity securities
lntemational equify securities
Absolute return (1)
Common/collective trusts:
Fixed income securities
Real estate
Partnership/closely held investments:
Absolute return (l )
Private equity funds (3)
Commodities (2)
Real estate
Total
Balance, as ofJanuary 1,2014
Realized gains
Unrealized gains (losses)
Purchases, net
Balance, as of December 31,2014
Balance, as ofJanuary 7,2013
Realized gains (losses)
Unrealized gains (losses)
Purchases (sales), net
86,481 $
152,831
85,942
23,599
310 $
55,872
18,331
-$
D,7;
34,1 5 1
377
3,873
86,791
152,831
85,942
23,599
55,872
19,735
34,1 5 I
377
18,331
3,873
348,853 $74,513 $58,136 $481,542
( I ) This category invests in multiple strategies to diversify risk and reduce volatility. The strategies include: (a) event driven,
relative value, convertible, and fixed income arbitrage, (b) distressed investments, (c) long/short equity and fixed income, and
(d) market neutral strategies.
(2) This investment is in derivatives linked to commodity indices to gain exposure to the commodity markets. These positions are
fully collateralized with debt securities.
(3) This category includes private equity funds that invest primarily in U.S. companies.
The table below discloses the sumrnary of changes in the fair value of the pension plan's Level 3 assets for the year ended
December 31,2014 (dollars in thousands):
Commorr/collective trusts Partnership/closely held investments
Absolute Private equity Real
estate
19,735 $
24
1,097
447
34,151 $
1,963
377 S
(3?
3,8',73
595
(644)
2,936
21,303 $36,114 $73$6,760
The table below discloses the swnmary of changes in the fair value of the pension plan's Level 3 assets for the year ended
December 31, 2013 (dollars in thousands):
Common/collective trusts Partnership/closely held investments
Real
estate
Real
estate
Absolute
return
Private equity
funds
17,596 $
2,139
17,7 55 $
2,396
14,000
660 $
(323)
345
(30s)
I 13
3,760
FERC FORM NO.1 (ED.12.88 123.22
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t201s
Year/Period of Report
2014tQ4
NOTES TO FIMNCIAL STATEMENTS (Ccntinued)
Balance, as of December 31, 2013 $ 19.735 S 34,15r 377 S 3.873
The market-related value of other postretirement plan assets invested in debt and equity securities was based primarily on fair value
(market prices). The fair value of investnent securities traded on a national securities exchange is determined based on the last
reported sales price; securities traded in the over-the-counter market are valued atthe last reported bid price. Investment securities for
which market prices are not readily available or for which market prices do not represent the value at the time of pricing, are
fair-valued by the investment manager based upon other inputs (including valuations of securities that are comparable in coupon,
rating, maturifl,and industry). The target asset allocation was 60 percent equify securities and 40 percent debt securities in both 2014
and 2013.
The market-related value of other postretirement plan assets was determined as of December 3 I , 2014 and 2013 .
The folloling table discloses by level within the fair value hierarchy (see Note l4 for a description of the fair value hierarchy) of other
postretirement plan assets measured and reported as of Decemb er 3l ,2014 at fair value (dollars in thousands):
lrvel I Level2 Level 3 Total
Cash equivalents
Mutual funds:
Fixed income securities
U.S. equity securiries
International equity securities
Total
6,13 I
3 1,309 $3$-$31,312
The following table discloses by level within the fair value hierarchy (see Note 14 for a description of the fair value hierarchy) of other
postretirement plan assets measured and reported as of December 3 I , 201 3 at fair value (dollars in thousands):
hvel I l*vel2 lrvel 3
Cash equivalents
Mutual funds:
Fixed income securities
U.S. equity securities
Intemational equity securities
Total
4$-$
-s 3 $ -s 3
I 1,968
13,210
6,131
. I l,96g
13,210
-$
11,645
I 1,83 I
6,252
4
11,645
I 1,831
6,252
29,728 $4$-$29,732
Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point
increase in the assumed health care cost trend rate for each year would increase the accumulated poshetirement benefit obligation as of
December 31,2014 by $5.2 million and the service and interest cost by $0.4 million. A one-percentage-point decrease in the assumed
health care cost trend rate for each year would decrease the accumulated postretirement benefit obligation as of December 3 I , 20 14 by
$4.1 million and the service and interest cost by $0.3 million.
401(k) Plans and Executive Deferral Plan
Avista Corp. has a salary deferral 40lG) plans that is a defined contribution plans and cover substantially all employees, Employees
can make contributions to their respective accounts in the plans on a pre-tax basis up to the maximum amount permitted by law. The
Company matches a portion of the salary deferred by each participant according to the schedule in the respective plan.
FERC FORM NO. 1 (ED. 12-88 123.23
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t20't5
Year/Period of Report
20'l4tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Employer matching contributions \ryere as follows for the years ended December 3l (dollars in thousands):
20t4 20t1
Employer 40 1 (k) matching contributions 6,741 $ 6,157
The Company has an Executive Deferral Plan. This plan allows executive officers and other key employees the opportunity to defer
until the earlier of their retirement, termination, disability or death, up to 75 percent of their base salary and/or up to 100 percent of
their incentive payments. Deferred compensation funds are held by the Company in a Rabbi Trust. There were deferred compensation
assets and corresponding deferred compensation liabilities on the Balance Sheets of the following amounts as of December 31 (dollars
in thousands):
2014 2013
Deferred compensation assets and liabilities
NOTE 9. ACCOUNTING FOR INCOME TAXES
$ 8,677 $ 9,170
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for
financial reporting purposes and the amounts used for income tax purposes and tax credit carryforwardsAs of December 31 ,2014, the
Company had $I l 3 million of state tax credit carryforwards. State tax credits expire from 2019 to 2028. The Company recognizes the
effect of state tax credits generated from utiliry plant as they are utilized.
The realization of deferred income tax assets is dependent upon the ability to generate taxable income in future periods. The Company
evaluated available evidence supporting the realization of its defened income tax assets and determined it is more likely than not that
deferred income tax assets will be realized.
The Company and its eligible subsidiaries file consolidated federal income tax returns. The Company also files state income tax returns
in certain jurisdictions, including Idaho, Oregon and Montana. Subsidiaries are charged or credited with the tax effects of their
operations on a stand-alone basis. The Internal Revenue Service (IRS) has completed its examination of all tax years through 201I and
all issues were resolved related to these years. The IRS has not completed an examination of the Company's 2012 and 2013 federal
income tax returns. The Company believes that any open iax years for federal or state income taxes will not result in adjustments that
would be significant to the financial statements.
The Company did not incur any penalties on income tax positions in 2014 or 2013.
The Company had net regulatory assets related to the probable recovery of certain deferred income tax liabilities from customers
through fufure rates as of December 3 I (dollars in thousands):
20r4 2013
$ 100,412 $ 71,421
14,534 9,203
Regulatory assets for deferred income taxes
Regulatory liabilities for deferred income taxes
FERC FORM NO.1 12-88 123.24
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE IO. ENERGY PURCHASE CONTRACTS
Avista Corp. has contracts for the purchase of fuel for thermal generation, natural gas for resale and various agreements for the
purchase or exchange of electric enerry with other entities. The termination dates of the contracts range from one month to the year
2042. Total expenses for power purchased, natural gas purchased, fuel for generation and other fuel costs, which are included in utility
resource costs in the Statements of Income, were as follows for the years ended December 3 I (dollars in thousands):
2014 2013
Utility power resources ss6,9l5 $524,810
The following table details Avista Corp.'s future contractual commitments for power resources (including transmission contracts) and
natural gas resources (including transportation contracts) (dollars in thousands):
201 5 2016 2017 201 8 2019 Thereafter Total
$ 125,332 $ 860,731 $ 1,750,1 13
49,304 455,975 754,982
$ t?4,636 $ 1Jl6Jo6 $
'Josp95
Power resources
Natural gas resources
Total
2015
Contractual obligations S 29,1Y3
$ 277,474 $ 209,255 $ 144,424 $ 132,897
92,884 56,504 57,379 52,936
$ 360"358 $
'65,759
$
'01"803
$ tS5,8X
These energy purchase contracts were entered into as part ofAvista Corp.'s obligation to serve its retail electric and natural gas
customers' energy requirements, including contracts entered into for resource optimization. As a result, these costs are recovered either
through base retail rates or adjustments to retail rates as part ofthe power and natural gas cost deferral and recovery mechanisms.
The above future contractual commitrnents for power resources include lxed contractual amounts related to the Company's contracts
with certain Public Utility Districts (PUD) to purchase portions of the output of certain generating facilities. Although Avista Corp. has
no invesfrnent in the PUD generating facilities, the fixed contracts obligate Avista Corp. to pay certain minimum amounts whether or
not the facilities are operating. The cost of power obtained under the contracts, including payments made when a faciliry is not
operating, is included in utility resource costs in the Statements of Income. The contractual amounts included above consist of Avista
Corp.'s share ofexisting debt service cost and its proportionate share ofthe variable operating expenses ofthese projects. The
minimum amounts payable under these contracts are based in part on the proportionate share of the debt service requirements of the
PUD's revenue bonds for which the Company is indirectly responsible. The Company's total future debt service obligation associated
with the revenue bonds outstanding at December 31,2014 (principal and interest) was $59.4 million.
In addition, Avista Corp. has operating agreements, settlements and other contractual obligations related to its generating facilities and
transmission and distribution services. The following table details future contractual commiftnents under these agreements (dollars in
thousands):
2016 2017
$ 28,189
2018 2019 Thereafter Total
$ l%J34 $ 34tJ?635,692 $ 25,659 $28,969
NOTE 11. NOTES PAYABLE
Avista Corp. has a committed line of credit with various financial institutions in the total amount of $400.0 million. In April 2014, the
Company amended this committed line of credit agreement to extend the expiration date to April 2019. The amendment also provides
the Company the option to request an extension for an additional one or two years beyond April 20 I 9, provided, I ) there are no default
events prior to the requested extension, and 2) the remaining term of agreement, including the requested extension period, does not
exceed five years. The amendment did not change the amount of the committed line of credit.
The committed line of credit is secured by non-transferable first mortgage bonds of the Company issued to the agent bank that would
FERC FORM NO.1 1 123.25
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(A A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
only become due and payable in the event, and then only to the extent, that the Company defaults on its obligations under the
committed line of credit.
The committed line of credit agreement contains customary covenants and default provisions. The credit agreement has a covenant
which does not permit the ratio of "consolidated total debt" to "consolidated total capitalization" of Avista Corp. to be greater than 65
percent at any time. As of December 3 1 , 2014, the Company was in compliance with this covenant.
Balances outstanding and interest rates of borrowings (excluding letters of credit) under the Company's revolving committed lines of
credit were as follows as of December 3l (dollars in thousands):
Balance outstanding at end of period
Letters ofcredit outstanding at end ofperiod
Average interest rate at end of period
MaturityYear Description
2014 20t3
$ 105,000 $ 171,000
s 32,579 $ 27,434
0.93%t.02%
As of December 31, 2014 and 2013, the borrowings outstanding under Avista Corp.'s committed line of credit were classified as
short-term borrowings on the Balance Sheet.
NOTE 12. BONDS
The following details long-term debt outstanding as of December 31 (dollars in thousands):
InterestRate 2014 2013
20t6
201 8
201 8
2019
2020
2022
2023
2028
2032
2034
203s
2037
2040
2041
2044
2047
First Mortgage Bonds
First Mortgage Bonds
Secured Medium-Term Notes
First Mortgage Bonds
First Mortgage Bonds
First Mortgage Bonds
Secured Medium-Term Notes
Secured Medium-Term Notes
Secured Pollution Control Bonds (l )
Secured Pollution Control Bonds (1)
First Mortgage Bonds
First Mortgage Bonds
First Mortgage Bonds
First Mortgage Bonds
First Mortgage Bonds (2)
First Mortgage Bonds
Total secured bonds
Settled interest rate swaps (3)
Secured Pollution Control Bonds held by Avista
Corporation (l)
Totallong-term debt
90,000
250,000
22,500
90,000
52,000
250,000
13,500
25,000
66,700
17,000
150,000
150,000
35,000
85,000
80,000
1,436,700 1,376,700
(17,541) (23,560)
(83,700) (83,700)
$ 1,335,459 $ 1,269,440
0,84%
5.95%
7.39%o-7.45o/o
5.45%
3.89%
5.130/o
7.18%-754%
6.37%
(l)
(l)
6.25%
5.70%
555%
4.45%
4.11%
4.23%
90,000 $
250,000
22,500
90,000
52,000
250,000
13,500
25,000
66,700
17,000
150,000
150,000
35,000
85,000
60,000
80,000
In December 2010, S66.7 million and $17.0 million of the City of Forsyh, Montana Pollution Control Revenue Refunding
Bonds (Avista Corporation Colstrip Project) due in 2032 and2034, respectively, which had been held by Avista Corp. since
FERC FORM NO.1 .1 Page 123.26
(l)
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
2008 and 2009, respectively, were refunded by new bond issues (Series 2010A and Series 2010B). The new bonds were not
offered to the public and were purchased by Avista Corp. due to market conditions. The Company expects that at a later date,
subject to market conditions, these bonds may be remarketed to unaffiliated investors. So long as Avista Corp. is the holder of
these bonds, the bonds will not be reflected as an asset or a liability on Avista Corp.'s Balance Sheets.
(2) In December 20 14, Avista Corp. issued $60.0 million of first mortgage bonds to three institutional investors in a private
placement transaction. The first mortgage bonds bear an interest rate of 4.1 I percent and mature in2044. The total net
proceeds from the sale of the new bonds were used to repay a portion of the borrowings outstanding under the Company's
S400.0 million committed line of credit and for general corporate purposes.
(3) Upon settlement of interest rate swaps, these are recorded as a regulatory asset or liability and included as part of long-term
debt above. They are amortized as a component of interest expense over the life of the associated debt and included as a part
of the Company's cost of debt calculation for ratemaking purposes.
The following table details future long-term debt maturities including advances from associated companies (see Note l3) (dollars in
thousands):
201 5 2016 2017 201 8 2019 Thereafter Total
Debt maturities - $ 90,000 - $ 272,500 $90,000 $ 952,047 $ 7,404,547
Substantially all utility properties owned by the Company are subject to the lien of the Company's mortgage indenture. Under the
Mortgage and Deed of Trust securing the Company's First Mortgage Bonds (including Secured Medium-Term Notes), the Company
may issue additional First Mortgage Bonds in an aggregate principal amount equal to the sum of: l) 66-2/3 percent of the cost or fair
value (which'ever is lower) of property additions which have not previously been made the basis of any application under the
Mortgage, or 2) an equal principal amount of retired First Mortgage Bonds rvhich have not previously been made the basis of any
application under tle Mortgage, or 3) deposit of cash. However, the Company may not issue any additional First Mortgage Bonds
(with certain exceptions in the case of bonds issued on the basis of retired bonds) unless the Company's "net eamings" (as defined in
the Mortgage) for any period of 12 consecutive calendar months out of the preceding l8 calendar months were at least twice the annual
interest requirements on all mortgage securities at the time outstanding, including the First Mortgage Bonds to be issued, and on all
indebtedness of prior rank. As of December 31,2014, property additions and retired bonds would have allowed, and the net earnings
test would not have prohibited, the issuance of $ l.0 billion in aggregate principal amount of additional first mortgage bonds at Avista
Corp.
See Note 1 1 for information regarding first morlgage bonds issued to secure the Company's obligations under its committed line of
credit agreement.
NOTE 13. ADVANCES FROM ASSOCIATED COMPANIES
ln 1997, the Company issued Floating Rate Junior Subordinated Deferrable Interest Debentures, Series B, with a principal amount of
$51.5 million to Avista Capital II, an affiliated business trust formed by the Company. Avista Capital II issued S50.0 million of
Preferred Trust Securities with a floating distribution rate of LIBOR plus 0.875 percent, calculated and reset quarterly. The distribution
rates paid were as follows during the years ended December 3l:
20t4 2013
Low distribution rate
High distribution rate
Distribution rate at the end of the year
Concurrent rvith the issuance of the Preferred Trust Securities, Avista Capital II
1.10%
1.11%
l.|l%o
t.1t%
t.t9%
t.t1%
issued $1.5 million of Common Trust Securities to the
FERC FORM NO. 1 (ED. 12.88 123.27
Name of Respondent
Avista Comoration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Company. These debt securities may be redeemed at the option of Avista Capital II on or after June 1,2007 and mature on June l,
2037 .ln December 2000, the Company purchased $ I0.0 million of these Preferred Trust Securities.
The Company owns 100 percent of Avista Capital II and has solely and unconditionally guaranteed the payment of distributions on,
and redemption price and liquidation amount for, the Preferred Trust Securities to the extent that Avista Capital II has funds available
for such payments from the respective debt securities. Upon maturity or prior redemption of such debt securities, the Preferred Trust
Securities will be mandatorily redeemed.
NOTE 14. FAIR VALUE
The carrying values ofcash and cash equivalents, special deposits, accounts and notes receivable, accounts payable and notes payable
are reasonable estimates of their fair values. Bonds and advances from associated companies are reported at carrying value on the
Balance Sheets.
The fair value hierarchy prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted
prices in active markets for identical assets or liabilities (Level I measurement) and the lowest priority to unobservable inputs (Level 3
measurement).
The three leyels of the fair value hierarchy are defined as follows:
Level I - Quoted prices are available in active markets for identical assets or liabilities. Active markets are those in which
transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.
Level 2 - Pricing inputs are other than quoted prices in active markets included in Level I, which are either directly or indirectly
observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation
methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward
prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well
as other relevant economic measrues. Substantially all of these assumptions are observable in the marketplace throughout the full term
of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the
marketplace.
Level 3 - Pricing inputs include significant inputs that are generally unobservable from objective sources. These inputs may be
used with internally developed methodologies that result in management's best estimate of fair value.
Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value
measurement. The Comparry's assessment of the significance of a particular input to the fair value measurement requires judgmenq and
may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels. The determination
of the fair values incorporates various factors that not only include the credit standing of the counterparties involved and the impact of
credit enhancements (such as cash deposits and letters of credit), but also the impact of Avista Corp.'s nonperformance risk on its
liabilities.
The following table sets forth the carrying value and estimated fair value of the Company's financial instruments not reported at
estimated fair value on the Balance Sheets as of December 3l (dollars in thousands):
2013
Can-ving Estimated Carrying Estimated
Value Fair Value Value Fair Value
5-to'od'' 5-ffi 5-ffi0- 5Ta.F
2014
Bonds (Level 2)
FERC FORM NO.1 (ED. 12.88 123.28
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
20fi1o.4
NOTES TO FINANCIAL STATEMENTS (Continued)
These estimates of fair value were primarily based on available market information, which generally consists of estimated market
prices from third parry brokers for debt with similar risk and terms. The price ranges obtained from the third party brokers consisted of
par values of 74.85 to 13 I .2 l, where a par value of 100.00 represents the carrying value recorded on the Balance Sheets.
The following table discloses by level within the fair value hierarchy the Company's assets and liabilities measured and reported on the
Balance Sheets as of December 31,2014 and 20 I 3 at fair value on a recurring basis (dollars in thousands):
Bonds (Level 3)
Advances from associated companies (Level 3)
December 31, 2014
Assets:
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreements
Foreign clurency derivatives
Interest rate swaps
Deferred compensation assets:
Fixed income securities (2)
Equity securities (2)
Total
Liabilities:
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreement
Power exchange agreement
Power option agreement
Interest rate swaps
Foreign crurency derivatives
Total
402,000
51,547
Level2
432,728
3 8,5 82
342,000
5t,547
329,581
37,114
Level I
Counterparty
and Cash
Collateral
Level 3 Netting (l) Total
- s 96,729 $- $ (9s,204) $I,525
1,349
l-
966
1,793
(1,349)
(l)
(s06) 460
1,793
6,0746,074
7,867 $97,696 $t,349 $(97,060) $9,852
-s 127,094 $
77,5;
21
-s
1,384
23,299
424
(l10,714)
(1,349)
(2g,386)
(l)
16,380
35
23,299
424
48,182
20
-s 204,683 $ 25,107 S (141,450) $88,340
FERC FORM NO. 1 (ED. 1 123.29
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Level I Level 2 Level 3
Counterparty
and Cash
Collateral
Netting (1)Total
December 31, 2013
Assets:
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Power exchange agreement
Foreign currency derivatives
Interest rate swaps
Deferred compensation assets:
Fixed income securities (2)
Equity securities (2)
Total
Liabilities:
Energy commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreement
Power exchange agreement
Power option agreement
Forei gn currency derivatives
Total
8,430 $88,793 $339 $(5t,712) $45,850
-s 72,895 $
1,960
6,470
-$55,243 $
7
33,543
-s (5 1,367)
(33e)
9
3,876
1
33,543
1,960
6,470
339
6
-$
1,219
14,780
775
(60,099) $
(33e)
(6)
12,796
1,219
14,441
775
72,901 $16,774 $(60,444) $29,231
(l) The Company is permitted to net derivative assets and derivative Iiabilities rvith the same counterparly when a legally enforceable
master nefting agreement exists. In addition, the Company nets derivative assets and derivative liabilities against any payables and
receivables for cash collateral held or placed with these same counterparties.
Avista Corp. enters into forward contracts to purchase or sell a specified amount of enerry at a specified time, or during a specified
period, in the future. These contracts are entered into as part of Avista Corp.'s management of loads and resources and certain
contracts are considered derivative instruments. The difference between the amount of derivative assets and liabilities disclosed in
respective Ievels and the amount of derivative assets and liabilities disclosed on the Balance Sheets is due to netting arrangements with
certain counterparties. The Company uses quoted market prices and forward price curves to estimate the fair value of utility derivative
commodity instruments included in Level 2. In particular, electric derivative valuations are performed using broker quotes, adjusted
for periods in between quotable periods. Natural gas derivative valuations are estimated using New York Mercantile Exchange
(NYMEX) pricing for similar instruments, adjusted for basin differences, using broker quotes. Where observable inputs are available
for substantially the full term of the contract, the derivative asset or liability is included in Level 2.
Deferred compensation assets and liabilities represent funds held by the Company in a Rabbi Trust for an executive deferral plan.
These funds consist of actively traded equity and bond funds with quoted prices in active markets. The balance disclosed in the table
above excludes cash and cash equivalents of $0.8 million as of December 31,2014 and $0.7 million as of December 31,2013.
Level3 Fair Value
For the power exchange agreement, the Company compares the Level 2 brokered quotes and forward price curves described above to
an internally developed forward price which is based on the average operating and maintenance (O&M) charges from four surrogate
nuclear power plants around the country for the current year. Because the nuclear power plant O&M charges are only known for one
FERC FORM NO.1 1 123.30
-$
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resulrmission
Date of Report
(Mo, Da, Yr)
04t1512015
YealPeriod of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
year, all forward years are estimated assuming an annual escalation. In addition to the forward price being estimated using
unobservable inputs, the Company also estimates the volumes of the transactions that will take place in the future based on historical
average transaction volumes per delivery year (November to April), Significant increases or decreases in any of these inputs in
isolation would result in a sigrrificantly higher or lower fair value measurement. Generally, a change in the current year O&M charges
for the surrogate plants is accornpanied by a directionally similar change in O&M charges in future years. There is generally not a
correlation behveen external market prices and the O&M charges used to develop the internal forward price.
For the power commodity option agreement, the Company uses the Black-Scholes-Merton valuation model to estimate the fair value,
and this model includes significant inputs not observable or corroborated in the market. These inputs include l) the strike price (which
is an internally derived price based on a combination ofgeneration plant heat rate factors, natural gas market pricing, delivery and
other O&M charges, 2) estimated delivery volumes for years beyond 20 I 5, and 3) volatility rates for periods beyond December 201 7.
Significant increases or decreases in any of these inputs in isolation would result in a significantly higher or lower fair value
measurement. Generally, changes in overall commodity market prices and volatility rates are accompanied by directionally similar
changes in the strike price and volatility assumptions used in the calculation.
For the natural gas commodity exchange agreement, the Company uses the same Level 2 brokered quotes described above; however,
the Company also estimates the purchase and sales volumes (within contractual limits) as well as the timing of those transactions,
Changing the timing of volume estimates changes the timing of purchases and sales, impacting which brokered quote is used. Because
the brokered quotes can vary significantly from period to period, the unobservable estimates of the timing and volume of transactions
can have a significant impact on the calculated fair value. The Company currently estimates volumes and timing of transactions based
on a most likely scenario using historical data. Historically, the timing and volume of transactions have not been highly correlated with
market prices and market volatility.
The following table presents the quantitative information which was used to estimate the fair values of the Level 3 assets and liabilities
above as of December 31,2014 (dollars in thousands):
Fair Value
(Net) at
December 31, Valuation2014 Technique Unobservable Input Range
Power exchange agreement (23,299) Surrogatefacility
pricing
O&M charges
Escalation factor
Transaction volumes
$30.66-$ss.s6a4wh (l)
3Yo-2015to2019
184,07',7 -397,tl6 MWhs
Power option agreement (424)Black-Scholes-
Merton
Strike price
Delivery volumes
Volatility rates
$41.20lIvIWh - 2015
$64.09/MWh - 20r9
157,5t7 -287,147 MWhs
0.20 (2)
Natural gas exchange
agreement
(35) Internallyderived
weighted average
cost ofgas
Forward purchase
prices
Forward sales prices
Purchase volumes
Sales volumes
$2.32 - $2.57lmmBTU
$2.56 - $3.53/mmBTU
280,000 - 310,000 mmBTUs
279.990 - 365.1l8 mmBTUs
(1) The average O&M charges for the delivery year beginning in November 2014 were $42.90 per MWh. For ratemaking purposes the
average O&M charges to be included for recovery in retail rates vary slightly between regulatory jurisdictions. The average O&M
FERC FORM NO. I (ED. 1 Page 123.31
Name of Respondent
Avista Corporation
This Report is:
(1)X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
charges for the delivery year beginning:ri.2014 were $43.1I for Washinglon and $42.90 for Idaho.
(2) The estimated volatility rate of 0.20 is compared to actual quoted volatility rates of 0.45 for 2015 to 0.21 in December 2017.
Avista Corp.'s risk management team and accounting team are responsible for developing the valuation methods described above and
both groups report to the Chief Financial Officer. The valuation methods, significant inputs and resulting fab values described above
are reviewed on at least a quarterly basis by the risk management team and the accounting team to ensure they provide a reasonable
estimate of fair value each reporting period.
The following table presonts activity for energy commodity derivative assets (liabilities) measured at fair value using significant
unobservable inputs (Level 3) for the years ended December 3 I (dollars in thousands):
Natural Gas Power
Exchange Exchange Power Option
Agreement Agreement Total
Year ended December 31,2014:
Balance as ofJanuary 1,2014
Total gains or losses (realized/unrealized):
Included in net income
Included in other comprehensive income
Included in regulatory assets/liabilities (l)
Purchases
Issuance
Settlements
Transfers to/from other categories
Ending balance as of December 37,2014
Year ended December 3I,2013:
Balance as ofJanuary 1,2013
Total gains or losses (realized/unrealized):
lncluded in net income
Included in other comprehensive income
Included in regulatory assets/liabilities (l)
Purchases
Issuance
Settlements
Transfers from other categories
Ending balance as of December 3 I , 20 I 3
$ (1,219) $ (14,441) $(775) $ (16,43s)
(3s) $(23,299) $(424) S (23,758)
(1,480) $
3,873
(2,689)
(10,002)
1,144
351
(1,545)
(5,778)
(22,551)
4,020
2,096
-
s (16,435)
(2,379) $
2,2;
(1,138)
(18,692) $
1,017
3,234
70s
(1,219) $(14,441) $(77s)
(l) The UTC and the IPUC issued accounting orders authorizing Avista Corp. to offset commodity derivative assets or liabilities
with a regulatory asset or liability. This accounting treatment is intended to defer the recognition of mark-to-market gains and
losses on energy commodity transactions until the period of delivery. The orders provide for Avista Corp. to not recognize the
unrealized gain or loss on utility derivative commodity instruments in the Statements of Income. Realized gains or losses are
recognized in the period ofdelivery, subject to approval for recovery through retail rates. Realized gains and losses, subject to
regulatory approval, result in adjustments to retail rates through purchased gas cost adjustments, the ERM in WashinSon, the
PCA mechanism in ldaho, and periodic general rates cases.
FERC FORM NO. 1 .12 123.32
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
YeariPeriod of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTE 15. COMMON STOCK
The Company has a Direct Stock Purchase and Dividend Reinvestrnent Plan under which the Company's shareholders may
automatically reinvest their dividends and make optional cash payments for the purchase of the Company's common stock at current
market value.
The payment of dividends on common stock could be limited by:
. certain covenants applicable to preferred stock (when outstanding) contained in the Company's Restated Articles of
Incorporation, as amended (currently there are no preferred shares outstanding),
r certain covenants applicable to the Company's outstanding Iong-term debt and committed line of credit agreements,
o the hydroelectric licensing requirements of section 10(d) of the FPA (see Note l), and.
. certain requirements under the OPUC approval of the AERC acquisition. After the initial year, the OPUC does not
permit one-time or special dividends from AERC to Avista Corp. and does not permit Avista Corp.'s total equity to
total capitalization to be less than 40 percent, without approval from the OPUC. However, the OPUC approval does
allow for regular distributions of AERC earnings to Avista Corp. as long as AERC remains sufficiently capitalized
and insured.
The Company declared the following dividends for the year ended December 3l:
Dividends paid per common share
2014 2013
s r.27 s 1.22
Under the covenant applicable to the Company's committed line of credit agreement, which does not permit the ratio of "consolidated
total debf' to "consolidated total capitalization" to be greater than 65 percent at any time, the amount of retained earnings available for
dividends at December 31,2014 was limited to approximately $295.0 million.
Under the requirements of the OPUC approval of the AERC acquisition as outlined above, the amount available for dividends at
December 31 ,2014 was limited to approximately $ 145.0 million.
In August 2012, the Company entered into two sales agency agreements under which the Company may sell up to 2,726,390 shares of
its common stock from time to time. There were no shares issued under these agreements during 2014 and 2013 and as of
December 31 ,2014, the Companyhad 1,795,199 shares available to be issued underthese agreements.
The Company has l0 million authorized shares of preferred stock. The Company did not have any preferred stock outstanding as of
December 31,2014 and 2013.
Slock Repurchase Programs
On June 13,2014, Avista Corp.'s Board of Directors approved a program to repurchase up to 4 million shares of the Company's
outstanding common stock, assuming the closure of the Ecova transaction (2014 program). Repurchases of common stock under this
program commenced on July 7,2014 and the program expired on December 3l ,2014. Repurchases were made in the open market or
in privately negotiated transactions. Through December 31,2014, the Company repurchased 2,529,675 shares at a total cost of $79.9
million and an average cost of $3 I .57 per share. The Company did not make any repurchases under this program subsequent to
October 2014. All repurchased shares reverted to the status ofauthorized but unissued shares.
FERC FORM NO. 1 (ED. 12 123.33
Name of Respondent
Avista Corporation
This Report is;
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
2014to,4
NOIES TO FINANCIAL STATEMENTS (Continued)
On December 16,2014, Avista Corp.'s Board of Directors approved the repurchase of up to 800,000 shares of the Company's
outstanding colnmon stock, commencing on January 2, 2015, and continuing through March 3 1, 2015 (fust quarter 201 5 program).
The number of shares repurchased through the first quarter 20 1 5 program is in addition to the number of shares repurchased under the
2074 progranl which expired on December 3l , 2014. The parameters of the frrst quarter 20 I 5 program are consistent with the
parameters of the 20 14 program. All repurchased shares, if any, will revert to the status of authorized but unissued shares.
NOTE 16. STOCK COMPENSATION PLANS
Avisla Corp.
1998 PIan
In 1998, the Company adopted, and shareholders approved, the Long-Term Incentive Plan (1998 Plan). Under the 1998 Plan, certain
key employees, officers and non-employee directors of the Company and its subsidiaries may be granted stock options, stock
appreciation rights, stock arvards (including restricted stock) and other stock-based awards and dividend equivalent rights. The
Company has available a maximum of 4.5 million shares of its common stock for grant under the 1998 Plan. As of December 31 ,2014,
0.4 million shares were remaining for grant under this plan.
2000 Ptan
In 2000, the Company adopted a Non-Officer Employee Long-Term Incentive Plan (2000 Plan), which was not required to be
approved by shareholders. The provisions ofthe 2000 Plan are essentially the same as those under the 1998 Plan, except for the
exclusion of non-employee directors and executive officers of the Company. The Company has available a maximum of 2.5 million
shares of its cornmon stock for grant under the 2000 Plan. However, the Company currently does not plan to issue any further options
or securities under the 2000 Plan. As of December 31, 2014, 1.9 million shares were remaining for grant under this plan.
Stock Compensation
The Company records compensation cost relating to share-based payment transactions in the financial statements based on the fair
va'lue of the equity or Iiability instruments issued. The Company recorded stock-based compensation expense (included in other
operating expenses) and income tax beneflrts in the Statements of Income of the following amounts for the years ended December 3l
(dollars in thousands):
2014 2013
Stock-based compensation expense
lncome tax benefits
$ 6,007 $ 5,037
2.102 1,763
Stock Options
There are no Ionger any stock options outstanding as of December 31,2014 and the Company does not have any plans to issue
additional stock options in the near future.
The following summarizes stock options activity under the 1998 Plan and the 2000 Plan for the year ended December 3l ,2013:,
2013
Number of shares under stock options:
Options outstanding at beginning of year
Options granted
Options exercised
Options canceled
3,000
(3,000)
FERC FORM NO. 1 (ED.12-88 P 123.34
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
Restricted Shares
Restricted share awards vest in equal thirds each year over a three-year period and are payable in Avista Corp. common stock at the
end of each year if the service condition is met, In addition to the service condition, the Company must meet a retum on equity target
in order for the CEO's restricted shares to vest. During the vesting period, employees are entitled to dividend equivalents which are
paid when dividends on the Company's common stock are declared. Restricted stock is valued at the close of market of the Company's
colrlmon stock on the grant date. The weighted average remaining vesting period for the Company's restricted shares outstanding as of
December 31,2014 was 0.7 years.
The following table summarizes restricted stock activity for the years ended December 3l:
2014 2013
Options outstanding and exercisable at end ofyear
Weighted average exercise price:
Options exercised
Options canceled
Options outstanding and exercisable at end ofyear
Cash received from options exercised (in thousands)
Intrinsic value ofoptions exercised (in thousands)
lntrinsic value of options outstanding (in thousands)
Unvested shares at beginning ofyear
Shares granted
Shares canceled
Shares vested
Unvested shares at end ofyear
Weighted average fair value at grant date
Unrecognized ibmpensation expense at end ofyear (in thousands)
Intrinsic value, unvested shares at end ofyear (in thousands)
Intrinsic value, shares vested during the year (in thousands)
P erfo rmance an d M ar ket- B ased Aw ards
$
$
$
$
$
$
t2.41
5l
40
104,416 1 17,1 l8
62,07 5 44,556
(1,550) (1,802)
(52,899) (55,456)
n2,042 104,416
$ 28.37 $ 26.04
$ 1,349 $ 1,199
$ 3,961 $ 2,943
s 7,473 $ 1,363
The Company has two types of awards that fall under this category, Total Shareholder Return (TSR) awards, which are market-based
awards and Cumulative Earnings Per Share (CEPS) awards, which are performance awards. Both types of awards vest after a period of
three years and are payable in cash or Avista Corp. common stock at the end of the three-year period. The method of settlement is at
the discretion of the Company and historically the Company has settled these awards through issuance of Avista Corp. common stock
and intends to continue this practice. Both types of awards entitle the recipients to dividend equivalent rights, are subject to forfeiture
under certain circumstances, and are subject to meeting specific market or performance conditions. Based on the level of attainment of
the market or performance conditions, the amount of cash paid or conrmon stock issued will range from 0 to 200 percent of the initial
awards granted. Dividend equivalent rights are accumulated and paid out only on shares that eventually vest and have met the market
and performance conditions.
Both types of awards entitle the grantee to shares of Avista Corp. common stock or cash payable once the service condition is satisfied
and provided that the market or performance conditions are achieved. All TSR awards $anted have tu,o conditions, the service
condition of three years and a market-based condition, which is the Company's TSR performance over a three-year period as compared
against other utilities. CEPS awards began in 2014 and they also have fwo conditions, the service condition of three years and a
performance condition, which is the Company's CEPS performance over a three-year period. CEPS is a performance condition based
FERC FORM NO. 1 (ED. 12 123.35
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
2014tQ4
NOTES TO FIl\.lANCIAL STATEMENTS (Continued)
solely on internal metrics and it is used to determine whether an award vests or not. The level of payout for both the TSR and CEPS
awards is based on the level of attainment of the market and performance conditions, respectively.
TSR awards are equity awards witJr a market-based condition, which results in the compensation cost for these awards being
recognized over the requisite service period, provided that the requisite service period is rendered, regardless ofwhen, ifever, the
market condition is satisfied. CEPS awards are equity awards with a performance condition based solely on internal Company metrics;
therefore, compensation cost for these awards is recognized over the requisite service period, provided that the requisite service period
is rendered. However, if the CEPS performance metric is not met, all compensation cost for these awards is reversed as these awards
are not considered vested.
The Company measures (at the grant date) the estimated fair value of the shares awarded. The fair value of each TSR award was
estimated on the date of grant using a statistical model that incorporates the probability of meeting the market targets based on
historical retums relative to a peer group. Expected volatility was based on the historical volatility of Avista Corp. common stock over
a three-year period. The expected term of the TSR awards is three years based on the performance cycle. The risk-free interest rate was
based on the U.S. Treasury yield at the time of grant. The compensation expense on these awards will only be adjusted for changes in
forfeitures.
The estimated fair value of the equity component of CEPS awards was estimated on the date of grant as the share price of Avista Corp.
common stock on the date of grant, less the net present value of the estimated dividends over the three-year period. The combined fair
value of the equity and dividend components of CEPS awards is equal to the share price of Avista Corp. common stock on the date of
grant,
The following summarizes the weighted average assumptions used to determine the fair value of TSR and CEPS awards and related
compensation expense as well as the resulting estimated fair value of awards granted:
2014 2013
TSR assumptions
Risk-free interest rate 0.7% 0.4%
Expected life, in years 3 3
Expected volatility 17 9% l9.lo/o
Dividend yield 4.5% 4.6%
Weighted average grant date fair value (per share) $ 24.64 $ 23.30
CEPS assumptions
Weighted average share price on date of grant $ 28.09 $ -Annual dividends per share 1.22
Risk-free interest rate 0.7%
Weighted average grant date fair value of equity component (per share) S 24.48 $ -
The weighted average grant date fair value above for TSR awards includes both the equity component and dividend equivalent rights.
The following summarizes TSR and CEPS share activity:
20t4 20t3
TSR Awards
Opening balance of unvested TSR shares
TSR shares granted
TSR shares canceled
TSR shares vested
344,684 359,700
I 17,550 175,000
(6,816) (13,298)
(167,584) (176,718)
FERC FORM NO.1 1 123.36
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FIi{ANCAL STATEMENTS (Continued)
Ending balance ofunvested TSR shares
lntrinsic value of unvested performance shares (in thousands)
Unrecognized compensation expense (in thousands)
CEPS Awards
Opening balance of unvested CEPS shares
CEPS shares granted
CEPS shares canceled
CEPS shares vested
Ending balance of unvested CEPS shares
Intrinsic value ofunvested performance shares (in thousands)
Unrecognized compensation expense (in thousands)
TSR shares vested based on service condition
Impact of market condition on shares vested
Shares of common stock earned
Intrinsic value of common stock earned (in thousands)
287.834
$ 10,175
$ 2,833
59,025
(1,008)
58,017
344.684
$ 9,717
s 3,651
s
$
2,051 $
7,577 S
TheweightedaverageremainingvestingperiodfortheCompany'sTSRsharesoutstandingasofDecember3l,2014 was 1.4years.
The weighted average remaining vesting period for the Company's CEPS shares outstanding as of December 31, 2014 was 2 years.
Unrecognized compensation expense as of Decemb er 3l , 2014 includes only the amount attributable to the equity portion of the
awards and will be recogrized during 2015 and 2016.
The following summarizes the impact of the market condition on the TSR shares that met the service vesting condition (no CEPS
awards vested in 2014):
2014 20t3
167,584 176,718
(70,385) (176,718)
97,199
3,436 $
Shares earned under this plan are disfibuted to participants in the quarter following vesting.
Outstanding TSR and CEPS share awards include a dividend component that is paid in cash. This component of the share grants is
accounted for as a liability award. These liability awards are revalued on a quarterly basis taking into account the number of awards
outstanding, historical dividend rate, the change in the value of the Company's common stock relative to an external benchmark (TSR
awards only) and the amount of CEPS earned to-date compared to estimated CEPS over the performance period (CEPS awards only).
Over the life of these awards, the curnulative amount of compensation expense recognized will match the actual cash paid. As of
December 31,2014 and 2013, the Company had recognized cumulative compensation expense and a liability of $1.3 million and $0.9
million, respectively, related to the dividend component on the outstanding and unvested share grants.
NOTE 17. COMMITMENTS AND CONTINGENCIES
In the course of its business, the Company becomes involved in various claims, controversies, disputes and other contingent matters,
including the items described in this Note. Some of these claims, controversies, disputes and other contingent matters involve litigation
or other contested proceedings. For all such matters, the Company intends to vigorously protect and defend its interests and pursue its
rights. However, no \assurance can be given as to the ultimate outcome of any particular matter because litigation and other contested
proceedings are inherently subject to numerous uncertainties. For matters that affect Avista Corp.'s operations, the Company intends to
seek, to the extent appropriate, recovery ofincurred costs through the ratemaking process.
Federal Energt Regulatory Commission Inquiry
In April 2004, the Federal Enerry Regulatory Commission (FERC) approved the contested Agreement in Resolution of Section 206
FERC FORM NO. 1 (ED. 12 P 123.37
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Proceeding (Agreement in Resolution) which stated that there was: (l) no evidence that any executives or employees of Avista Corp.
or Avista Enerry knowingly engaged in or facilitated any improper trading strategy during 2000 and 2001; (2) no evidence that Avista
Corp. or Avista Energy engaged in any efforts to manipulate the western energy markets during 2000 and 2001; and (3) no finding that
Avista Corp. or Avista Energy withheld relevant information from the FERC's inquiry into the western energy markets for 2000 and
2001 (Trading Investigation), In May 2004, the FERC provided notice that Avista Energy was no longer subject to an investigation
reviewing certain bids above $250 per MW in enerry markets operated by the California Independent System Operator (CalISO) and
the California Power Exchange (CalPx)(Bidding Investigation). Appeals of the FERC's decisions are pending before the United
States Court of Appeals for the Ninth Circuit (Ninth Circuit).
On March 7,2014, Avista Corp. and Avista Energy filed at FERC a settlement with Pacific Gas & Electric (PG&E), Southem
California Edison, San Diego Gas & Electric, the California Attorney General (AG), the Califomia Deparfnent of Water Resources
(CERS), and the California Public Utilities Commission (together, the "Califomia Parlies") that resolves both the Trading
lnvestigation and the Bidding Investigation. The settlement was approved by the FERC and is final so there is no longer any potential
liability.
C a lifo r n ia Refund P r o c e e din g
In July 2001, the FERC ordered an evidentiary hearing to determine the amount of refunds due to Califomia energy buyers for
purchases made in the spot markets operated by the CaIISO and the CaIPX during the period from October 2,2000 to June 20,2001
(Refund Period), Petitions for review of the FERC's decisions are still pending in the Ninth Circuit. In August 2006, the Ninth Circuit
remanded to the FERC its decision not to consider a Federal Power Act (FPA) section 309 remedy for tariffviolations prior to October
2,2000. During the FERC hearing on the remandin2012, the Presiding Administrative Law Judge (ALJ) issued a partial initial
decision granting Avista Corp.'s motion for summary disposition. On November 2,2012, the FERC issued an order affrming the
partial initial decision and dismissing Avista Corp. from the proceeding. On February 15,2013, the ALJ issued an Initial Decision that
may have subjected Avista Energy to additional refund liability.
On March 7,2014, Avista Corp., Avista Energy and the California Parties filed a settlement at the FERC that fully resolved these
matters, Because Avista Energy had not been paid for all of its sales during the Refilnd Period, substantial funds have been held in
escrow accounts pending resolution of this proceeding. The settlement returned $15.0 million of Avista Energy's receivable to Avista
Energy, with the balance of the Avista Energy receivable flowing to the purchasers associated with the hourly transactions at issue. The
settlement funds were received on June 23,2014 and recorded as a reduction to other operating expenses within the non-utility
operating expenses section of the Statements of Income. There is no admission of wrongdoing on the part of the settling parties and no
part of the refund payment by Avista Energy constitutes a fure or a penalty. The settlement resolves all claims for alleged overcharges
in the California Refund Proceeding, and in the Pacific Northwest Refund Proceeding (for sales made to CERS). The settlement also
includes settlement of the Trading Investigation, the Bidding Investigation and the Califomia Attorney General Complaint (the
"Lockyer Complaint"). The settlement was approved by the FERC and is final so there is no longer any potential liability.
California Attomey General Complaint (the "Lockyer Complaint")
ln May 2002, the FERC dismissed a complaint filed in March 2002 by the California AG that alleged violations of the FPA by the
FERC and all sellers (including Avista Corp. and its subsidiaries) of electric power and enerry into California. The complaint alleged
that the FERC's implementation of market-based rate authority was flawed and, as a result, individual sellers should refund the
difference between the rate charged and a just and reasonable rate. In May 2002, the FERC issued an order dismissing the complaint.
In September 2004, the Ninth Circuit upheld the FERC's market-based rate authority, but held that the FERC ened in ruling that it
lacked authority to order refunds for violations of its reporting requirement. The Court remanded the case for further proceedings,
which ultimately resulted in summary disposition at the FERC in favor of Avista Corp. and Avista Energy. The proceeding is now
before the Ninth Circuit.
On March 7 ,2014, Avista Corp., Avista Energy and the Califomia Parties filed a settlement at the FERC that resolves this matter. The
FERC FORM NO. 1 (ED.12 P '123.38
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
settlement was approved by the FERC and is final so there is no longer any potential liabiliry.
P ac iJic N o rth w est Refund Pro ce edin g
In July 2001, the Federal Energy Regulatory Commission ("FERC" or "Commission") initiated a preliminary evidentiary hearing to
develop a factual record as to whether prices for spot market sales of wholesale energy in the Pacific Northwest between December 25,
2000 and June 20, 2001 were just and reasonable. In June 2003, the FERC terminated the Pacific Northwest refund proceedings, after
finding that the equities do not justif the imposition of refunds. In August 2007, the Ninth Circuit found that ttre FERC had failed to
take into account new evidence of market manipulation and that such failure was arbitrary and capricious and, accordingly, remanded
the case to the FERC, stating that the FERC's findings must be reevaluated in light of the new evidence. The Ninth Circuit expressly
declined to direct the FERC to grant refunds. On October 3,2011, the FERC issued an Order on Remand. On April 5,2013, the FERC
issued an Order on Rehearing expanding the temporal scope of the proceeding to permit parties to submit evidence on transactions
during the period from January l, 2000 through and including June 20, 2001. The Order on Remand established an evidentiary,
trial-type hearing before an ALJ, and reopened the record to permit parties to present evidence of unlawful market activity. The Order
on Remand stated that parties seeking refunds must submit evidence demonsfrating that specific unlawful market activity occurred, and
must demonstrate that such activity directly affected negotiations with respect to the specific contract rate about which they complain.
Simply alleging a general link between the dysfunctional spot market in California and the Pacific Northwest spot market would not be
suffrcient to establish a causal connection between a particular seller's alleged unlawful activities and the specific contract negotiations
at issue. The hearing was conducted in August through October 2013. The City of Seattle, Washington (Seattle) and the
California AG (on behalf of CERS) filed petitions for review of FERC's Order on Remand in the 9th Circuit Court of
Appeals, which petitions were stayed pending completion of the FERC proceeding.
On July 11,2012 and March 28,2013, Avista Energy and Avista Corp. filed settlements of all issues in this docket with regard to the
claims made by the City of Tacoma and the Califomia AG (on behalf of CERS). The FERC approved the settlements and they are
final. The remaining direct claimant against Avista Corp. and Avista Enerry in this proceeding is Seattle.
With regard to the Seattle claims, on March 28,2014, the Presiding ALJ issued her Initial Decision finding that: 1) Seattle failed to
demonstrate that either Avista Corp. or Avista Energy engaged in unlawful market activity and also failed to identify any specific
contracts at issue; 2) Seattle failed to demonstrate that contracts with either Avista Corp. or Avista Energy imposed an excessive
burden on consumers or seriously harmed the public interest; and that 3) Seattle failed to demonstrate that either Avista Corp. or Avista
Energy engaged in any specific violations ofsubstantive provisions ofthe Federal Power Act or any filed tariffs or rate schedules.
Accordingly, the ALJ denied all of Seattle's claims under both section 206 and section 309 of the Federal Power Act. Briefs on and
opposing exceptions have been filed and the Initial Decision is pending before the FERC.
The 9th Circuit by Order dated February 17,2015 issued on its own motion, lifted the stay of the 2013 interlocutory petitions for
review of the FERC Order on Remand and established a briefmg schedule for those petitions, including Seattle's petition challenging
the scope of the Remand Order. Aly decision by the 9th Circuit adverse to the Company could only result in a fi.rther remand to FERC
to conduct further proceedings, the scope of which cannot be predicted at this time. The Company does not expect that this matter will
have a material adverse effect on its financial condition, results of operations or cash flows.
Sierra Club and Montana Environmental Information Center Complainl Against the Owners of Colstrip
On March 6,2013, the Sierra CIub and Montana Environmental Information Center (MEIC) (collectively "Plaintiffs"), filed a
Complaint in the United States District Court for the District of Montana, Billings Division, against the Owners of the Colstrip
Generating Project ("Colstrip"). Avista Corp. owns a l5 percent interest in Units 3 & 4 of Colstrip. The other Colstrip co-Owners are
PPL Montana, Puget Sound Energy, Portland General Electric Company, NorthWestern Energy and PacifiCorp. The Complaint
alleges certain violations of the Clean Air Act, including the New Source Review, Title V and opacity requirements. The Plaintiffs
request that the Court grant injunctive and declaratory relief, impose civil penalties, require a beneficial environmental project in the
FERC FORM NO. 1 (ED. 1 Page 123.39
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
areas affected by the alleged air pollution and require payment of Plaintiffs' costs of litigation and attorney fees.
On September 12,2013, the Plaintiffs filed Plaintiffs' First Motion for Partial Summary Judgment on the Applicable Method for
Calculating Emission Increases from Modifications Made to Colstrip.
On September 27,2013,the Plaintiffs filed an Amended Complaint. The Amended Complaint withdrew from the original Complaint
fifteen claims related to seven pre-January l, 2001 Colstrip maintenance projects, upgrade projects and work projects and claims
alleging violations of Title V and opacity requirements. The Amended Complaint alleges certain violations of the Clean Air Act and
the New Source Review and adds claims with respect to post-January 1, 2001 Colstrip projects. The Plaintiffs request that the Court
grant injunctive and declaratory relief, order remediation of alleged environmental damage, impose civil penalties, require a beneficial
environmental project in the areas affected by the alleged air pollution and require payment of Plaintiffs' costs of litigation and
attorney fees. The Colstrip Owners filed a Motion to Dismiss, seeking dismissal of all of Plaintiffs' claims contained in the Amended
Complaint.
On May 22,2014, the Magistrate Judge filed his Findings and Recommendations as to the motions and recommended that l) the
Colstrip Owners' Motion to Dismiss be granted as to the Plaintiffs' Best Available Control Technology claims and the injunctive relief
sought regarding two of the clairns, but denied the Motion in all other respects; and 2) the Plaintiffs' Motion for Fartial Summary
Judgment be denied. Plaintiffs' filed Objections to Findings and Recommendations of Magistrate Judge and the Colstrip Owners filed
their response to Plaintiffs' objections.
On August 27,2014, the Plaintiffs filed a Second Amended Complaint. The Second Amended Complaint withdraws from the
Amended Complaint five claims and adds one new claim. The Second Amended Complaint alleges certain violations of the Clean Air
Act and the New Source Revierv. The Plaintiffs request that the Court grant injunctive and declaratory relief order remediation of
alleged environmental damages, impose civil penalties, require a beneficial environmental project in the areas affected by the alleged
air pollution and require payment of Plaintiffs' costs of litigation and attorney fees.
The Court has set the trial date for November 2015.
Management believes that it is reasonably possible that this matter could result in a loss to the Company. However, due to uncertainties
concerning this mafier, Avista Corp. cannot estimate the outcome or determine whether it would have a material impact on the
Company.
Spohane River Licensing
The Company owns and operates six hydroelectric plants on the Spokane River. Five of these (Long Lake, Nine Mile, Upper Falls,
Monroe Street, and Post Falls) are regulated under one 50-year FERC license issued in June 2009 and are referred to as the Spokane
River Project. The sixth, Little Falls, is operated under separate Congressional authority and is not licensed by the FERC. The license
incorporated the 4(e) conditions that were included in the December 2008 Settlement Agreement with the United States Department of
lnterior and the Coeur d'Alene Tribe, as well as the mandatory conditions that were agreed to in the Idaho 401 Water Quality
Cerlifications and in the amended Washington 401 Water Quality Certification.
As part of the Settlement Agreement with the Washington Department of Ecology (Ecology), the Company has participated in the
Total Maximum Daily Load (TMDL) process for the Spokane fuver and Lake Spokane, the reservoir created by Long Lake Dam. On
May 20,20 I 0, the EPA approved the TMDL and on M,ay 27 ,20 10, Ecology filed an amended 40 I Water Quality Cenification with
the FERC for inclusion into the license. The amended 401 Water Quality Certification includes the Company's level of responsibility,
as defined in the TMDL, for low dissolved oxygen levels in Lake Spokane. The Company submitted a draft Water Quality Attainment
Plan for Dissolved Orygen to Ecology in May 2012 and this was approved by Ecology in September 2012. This plan was subsequently
approved by the FERC. The Company began implementing this plan in 2013, and management believes costs will not be material. On
July 16,2010, the City of Post Falls and the Hayden Area Regional Sewer Board filed an appeal with the United States District Court
for the District of Idaho with respect to the EPA's approval of the TMDL. The Company, the City of Coeur d'Alene, Kaiser Aluminum
FERC FORM NO,1 .1 P 123.40
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES fO FINANCIAL STATEMENTS (Continued)
and the Spokane River Keeper subsequently moved to intervene in the appeal. In September 201 1, the EPA issued a stay to the
litigation that will be in effect until either the permits are issued and all appeals and challenges are complete or the court lifts the stay.
On February 19, 2015, the Court dismissed the case as stipulated to by all parties.
During 2013, through a collaborative process with key stakeholders, a decision was reached to not move forward with a specific capital
project to add oxygen to Lake Spokane. At the time of such decision, the Company had expended $1.3 million on the discontinued
project. The Company obtained regulatory Orders from the UTC and IPUC during the second half of 2013, allowing regulatory
treafrnent ofthe costs from the discontinued project.
The UTC and IPUC approved the recovery of licensing costs through the general rate case sefflements in 2009. The Company will
continue to seek recovery, through the ratemaking process, of all operating and capitalized costs related to implementing the license for
the Spokane River Project.
Cabinet Gorge Total Dissolved Gas Abatemenl Plan
Dissolved atmospheric gas levels in the Clark Fork River exceed state of Idaho and federal water quality standards downstream of the
Cabinet Gorge Hydroelectric Generating Project (Cabinet Gorge) during periods when excess river flows must be diverted over the
spillway. Under the terms of the Clark Fork Sefflement Agreement as incorpomted in Avista Corp.'s FERC license for the Clark Fork
Project, Avista Corp. has worked in consultation with agencies, tribes and othqr stakeholders to address this issue. ln the second
quarter of 20 I I , the Company completed preliminary feasibiliry assessments for several alternative abatement measures. ln 2012,
Avista Corp., with the approval of the Clark Fork Management Committee (created under the Clark Fork Settlement Agreement),
moved forward to test one of the alternatives by constructing a spill crest modification on a single spill gate. Based on testing in 2013,
the modification appears to provide significant Total Dissolved Gas reduction. Ongoing design improvements have been made, and the
Company expects to continue spill crest modifications over the next several years, in ongoing consultation with key stakeholders. The
Company will continue to seek recovery, through the ratemaking process, of all operating and capitalized costs related to this issue.
Fish Ptssage at Cabinet Gorge und Noxon Rapids
In 1999, the United States Fish and Wildlife Service (USFWS) listed bull trout as threatened under the Endangered Species Act. The
Clark Fork Settlement Agreement describes programs intended to help restore bull trout populations in the project area. Using the
concept of adaptive management and working closely with the USFWS, the Company evaluated the feasibilify of hsh passage at
Cabinet Gorge and Noxon Rapids. The results of these studies led, in part, to the decision to move forward with development of
permanent facilities, among other bull trout enhancement efforts. Fishway desigrrs for Cabinet Gorge are still being finalized.
Construction cost estimates and schedules will be developed after several remaining issues are resolved, related to Montana's approval
of fish transport from Idaho and expected minimum discharge requirements. Fishway design for Noxon Rapids has also been initiated,
and is still in early stages.
In January 201 0, the USFWS revised its 2005 designation of critical habitat for the bull trout to include the lower Clark Fork River as
critical habitat, The Company believes its ongoing effons through the Clark Fork Settlement Agreement continue to effectively address
issues related to bull trout. The Company will continue to seek recovery, through the ratemaking process, of all operating and
capitalized costs related to fish passage at Cabinet Gorge and Noxon Rapids.
Ketile Fslls Generution Station - Dieset Spitt Investigation ond Remediation
In December 2013, the Company's operations staff at the Kettle Falls Generation Station discovered that approximately 10,000 gallons
of diesel fuel had leaked underground from the piping system used to fuel heavy equipment. Avista Corp. made all proper agency
notifications and worked closely with Ecolory during the spill response and investigation phase. The Company installed ground water
monitoring wells and there is no indication that ground or surface water is threatened by the spill.
FERC FORM NO. 1 .12-88 Page 123.41
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512015
Year/Period of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
There is no indication that Ecology is considering any enforcement action and the Company initiated a voluntary cleanup action with
the installation of a recovery system.
As of December 3 l, 2014, the Company has recorded an estimated remediation Iiabiliry and the Company will continue to monitor the
remediation activities and will adjust any estimated remediation liability if necessary as new information is obtained. The Company
does not expect that this matter will have a material effect on its financial condition, results of operations or cash flows.
Co llective B argaining Agreements
The Company's collective bargaining agreements with the IBEW represents approximately 45 percent of all of Avista Corp.'s
employees. The agreement with the local union in Washington and Idaho representing the majority (approximately 90 percent) of the
Avista Corp.'s bargaining unit employees expired in March 2014. A new two-year agreement with this group was approved in January
2015 and has an expiration of March 2016. A new three-year agreement in Oregon, which covers approximately 50 employees, w€ts
approved in April20l4.
Other Contingen.cies
In the normal course of business, the Company has various other legal claims and contingent matters outstanding. The Company
believes that any ultimate liability arising from these actions will not have a material impact on its financial condition, results of
operations or cash flows. It is possible that a change could occur in the Company's estimates of the probability or amount of a liability
being incurred. Such a change, should it occur, could be significant.
The Company routinely assesses, based on studies, expert analyses and legal reviews, its contingencies, obligations and commitments
for remediation of contaminated sites, including assessments of ranges and probabilities of recoveries ftom other responsible parties
who either have or have not agreed to a settlement as well as recoveries from insurance carriers. The Company's policy is to accrue
and charge to current expense identified exposures related to environmental remediation sites based on estimates of investigation,
cleanup and monitoring costs to be incurred. For matters that affect Avista Corp.'s or AEL&P's operations, the Company seeks, to the
extent appropriate, recovery ofincurred costs through the ratemaking process.
The Company has potential liabilities under the Endangered Species Act for species of fish that have either already been added to the
endangered species list, listed as "threatened" or petitioned for listing. Thus far, measures adopted and implemented have had minimal
impact on the Company. However, the Company will continue to seek recovery, through the ratemaking process, of all operating and
capitalized costs related to this issue.
Under the federal licenses for its hydroelectric projects, the Company is obligated to protect its property rights, including water rights.
The state of Montana is examining the status of all water right claims within state boundaries. Claims within the Clark Fork River basin
could adversely affect the enerry production of the Company's Cabinet Gorge and Noxon Rapids hydroelectric facilities. The state of
Idaho has initiated adjudication in northern Idaho, which will ultimately include the lower Clark Fork River, the Spokane River and the
Coeur d'Alene basin. In addition, the state of Washington has indicated an interest in initiating adjudication for the Spokane River
basin in the next several years. The Company is and will continue to be a participant in these adjudication processes. The complexity
of such adjudications makes each unlikely to be concluded in the foreseeable future. As such, it is not possible for the Company to
estimate the impact of any outcome at this time.
NOTE 18. INFORMATION SERVICES CONTRACTS
The Company has information services contracts that expire at various times through 2017. The Iargest of these contracts provides for
increases due to changes in the cost of living index and further provides flexibility in the annual obligation from year-to-year. Total
FERC FORM NO.1 .12 123.42
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
payments under these contracts were as follows for the years ended December 31 (dollars in thousands):
20t4 2013
Information service contract payments 13,022 $12,647
The majority of the costs are included in other operating expenses in the Statements of Income. The following table details minimum
future contractual commitments for these agreements (dollars in thousands);
2015 2016 2017 201 8 2019 Thereafter Total
Contractual obligations $9,047 $ 9,14t $9,237 $ -$ -S - $ 27,42s
NOTE 19. REGULATORY MATTERS
Power Cost Deferrals and Recovery Mechanisms
Deferred power supply costs are recorded as a deferred charge on the Balance Sheets for future prudence review and recovery through
retail rates. The power supply costs deferred include certain differences between actual net power supply costs incurred by Avista
Corp. and the costs included in base retail rates. This difference in net power supply costs primarily results from changes in:
o short-term wholesale market prices and sales and purchase volumes,
o the level and availability ofhydroelectric generation,
r the level and availability of thermal generation (including changes in fuel prices), and
. retail loads.
In Washington, the ERM allows Avista Corp. to periodically increase or decrease electric rates with UTC approval to reflect changes
in power supply costs. The ERM is an accounting method used to track certain differences between actual power supply costs, net of
wholesale sales and sales of fuel, and the amount included in base retail rates for Washington crrstomers. Total net deferred power
costs under the ERM were a liability of $14,2 million as of December 31,2014, and these deferred power cost balances represent
amounts due to customers. As part of the approved Washington general rate case settlement in December 2012, during 2013 there was
a one-year credit designed to rehrrn to customers $4.4 million from the existing ERM deferral balance which reduced the net average
electric rate increase impact to customers in 20 I 3. Additionally, during 2074 there was a one-year credit designed to return $9.0
million to electric customers from the ERM deferral balance, so the net average electric rate increase impact to customers effective
January 1,2014 was also reduced. The credits to customers from the ERM balances do not impact the Company's net income.
Under the ERM, the Company absorbs the cost or receives the benefit from the initial amount of power supply costs in excess of or
below the level in retail rates, which is referred to as the deadband. The annual (calendar year) deadband amount is $4.0 million. The
Company will incur the cost of, or receive the benefit from, 100 percent of this initial power supply cost variance. The Company shares
annual power supply cost variances befween $4.0 million and $10.0 million with customers. There is a 50 percent customers/S0
percent Company sharing ratio when actual power supply expenses are higher (surcharge to customers) than the amount included in
base retail rates within this band. There is a 75 percent customers/2S percent Company sharing ratio when actual power supply
expenses are lower (rebate to customers) than the amount included in base retail rates within this band. To the extent that the annual
power supply cost variance from the amount included in base rates exceeds $10.0 million, there is a 90 percent customers/l0 percent
Company share ratio of the cost variance.
The following is a summary of the ERM:
Deferred for Future
Surcharge or Rebate
FERC FORM NO. 1 (ED. 12-88) Page 123.43
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tO4
NOTES TO FINANCIAL STATEMENTS (Continued)
Annual Power Supply Cost Variability to Customers
within +/- $0 to S4 million (deadband)
higher by $4 million to $ l0 million
lower by $4 million to $10 million
higher or lower by over $10 million
0%
50%
75%
90%
t00%
50%
2s%
t0%
Avista Corp. has a PCA mechanism in Idaho that allows it to modi$ electric rates on October I of each year with IPUC approval.
Under the PCA mechanism, Avista Corp, defers 90 percent of the difference between ceftain actual net power supply expenses and the
amount included in base retail rates for its Idaho customers. These annual October I rate adjustments recover or rebate power costs
deferred during the preceding July-June twelve-month period. Total net power supply costs deferred under the PCA mechanism were a
regulatory asset of $8.3 million as of December3l,2014 comparedto aregulatory assetof $5.1 million as of December 31,2013.
Natural Gas Cost Deferrals and Recovery Mechanisms
Avista Corp. files a PGA in all three states it serves to adjust natural gas rates for: 1) estimated commodiry and pipeline transportation
costs to serve natural gas customers for the coming year, and 2) the difference between actual and estimated commodity and
transportation costs for the prior year. These annual PGA filings in Washington and Idaho provide for the deferral, and recovery or
refund, of 100 percent of the difference between actual and estimated commodity and pipeline transportation costs, subject to
applicable regulatory review. The annual PGA filing in Oregon provides for deferral, and recovery or refund, of 100 percent of the
difference between actual and estimated pipeline transportation costs and commodity costs that are fixed through hedge transactions.
Commodity costs that are not hedged for Oregon customers are subject to a sharing mechanism whereby Avista Corp. defers, and
recovers or refunds, 90 percent ofthe difference between these actual and estimated costs. Total net deferred natural gas costs to be
refunded to customers were a liability of $3 .9 million as of Decemb er 31 , 2014 compared to a Iiability of $ 1 2. 1 million as of
December 31,2073.
llashington General Rate Cases
2012 General Rate Cases
In December 2012, the UTC approved a settlement agreement in the Company's electric and natural gas general rate cases filed in
April 2012. The settlement, effective January 1,2073, provided that base rates for Washington electric customers increased by an
overall 3.0 percent (designed to increase annual revenues by $ 1 3.6 million), and base rates for Washington natural gas customers
increased by an overall 3.6 percent (designed to increase annual revenues by $5.3 million). Under the settlement, there was a one-year
credit designed to return $4.4 million to elechic customers from the ERM defenal balance so the net average electric rate increase
impact to the Company's customers in 2013 was 2.0 percent. The credit to customers from the ERM balance did not impact the
Company's eamings.
The approved settlement also provided that, effective January 1,2014, base rates increased for Washington electric customers by an
overall 3.0 percent (designed to increase annual revenues by $14.0 million), and for Washington natural gas customers by an overall
0.9 percent (designed to increase annual revenues by $ L4 million). The settlement provided for a one-year credit designed to return
$9.0 million to electric customers from the ERM deferral balance, so the net average electric rate increase to customers effective
January 1,2014 was 2.0 percent. The credit to customers from the ERM balance did not impact the Company's earnings. The ERM
balance as of December3l,2014 was a liability of $14.2 million.
The settlement agreement provided for an authorized return on equity of 9.8 percent and an equity ratio of 47 .0 percent, resulting in an
overall rate of return on rate base of 7.64 percent.
The December 2012 UTC Order approving the settlement agreement included certain conditions.
( I ) The new retail rates that became effective on January 1,2014 were temporary rates, and on January 1,2015, electric and
FERC FORM NO.1 12-88 123.44
Name of Respondent
Avista Corooration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
2U4tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
natural gas base rates were scheduled to revert back to 201 3 levels absent any intervening action from the UTC. The original
settlement agreement had a provision that the Company would not file a general rate case in Washington seeking new rates to
take effect before January 1, 2015. In November 2014,tbe UTC approved a settlement agreement to the Company's
Washington general rate cases which were originally filed in February 2014 with rates effective on January l, 2015 (see
further discussion below).
(2) In its Order, the UTC found that much of the approved base rate increase was justified by the planned capital expenditures
necessary to upgrade and maintain the Company's utility facilities. If these capital projects are not completed to a level that
was contemplated in the settlement agreement, this could result in base rates which are considered too high by the UTC. The
Company is required to f,rle capital expenditure progress reports with the UTC on a periodic basis so that the UTC can
monitor the capital expenditures and ensure they are in line with those contemplated in the settlement agreement. Total utility
capital expenditures a.mong all jurisdictions \ryere $294.4 million and $323 .9 million for 20 I 3 and 2014 respectively. The
Company expects utility capital expenditures to be about $375 million for 2015 and $350 million in 2016, which are above
the capital expenditures contemplated in the settlement agreement.
2014 General Rqte Cases
In November 2014, the UTC approved an all-parfy settlement agreement related to the Company's electric and natural gas general rate
cases filed in February 2014 and new rates became effective on January 1,2015. The settlement is desigrred to increase annual electric
base revenues by $ 12.3 million, or 2.5 percent, inclusive of a $5.3 million power supply update as required in the settlement agreement
(explained below). The settlement is designed to increase annual natural gas base revenues by $8.5 million, or 5.6 percent.
Expiring and New Rebates and ERM
The parties agreed in the settlement that a credit of $8.3 million (including the $5.3 million power supply update) from the
ERM deferral balance will be returned to electric customers to help offset the 2015 rate increase. This ERM balance represents
lower net power supply costs in recent years than the costs embedded in base retail rates, which are being returned to
customers in the form of a rebate. This rebate will not increase or decrease the Company's net income. Total net deferred
power costs under the ERM were a liability of $14.2 million as of December 37,2014, compared to a liability of $17.9 million
as of December 31,2073, and these deferred power cost balances represent amounts due to customers.
In addition, the Company's electric customers were receiving benefits from two rebates that expired at the end of 2014 and
which reduced monthly energy bills by 2,8 percent during 2014. The parties agreed in the settlement that the Company will
provide a rebate to customers of $8.6 million over an l8 month period related to the sale of renewable energy credits, which
will partially replace the expiring rebates and reduce customers' monthly bills by 1.2 percent, beginning January l, 2015. The
net effect of the expiring rebates and the new rebate will result in an increase of approximately L6 percent beginning January
1,2015. These rebates are passed through to customers and do not increase or decrease the Company's net income.
The overall change in customer billing rates from the approved settlement agreement, including the expiring and new rebates,
is 2.5 percent for electric customers and 5.6 percent for natural gas customers effective January l, 2015.
Power Supply Update and Customer Information and Work Management Systems Deferral
The settlement agreement included a provision that required the Company to update base power supply costs on November l,
2014. This update to power supply costs was reflected in the overall electric revenue increase effective January 1,2015, and
reset the base power supply costs for the ERM calculations effective January l, 2015. The amount of the updated power supply
costs was a $5.3 million increase. The increase to customers from the power supply update was offset with the available ERM
deferral balance for the calendar year" 2015. The use ofthe ERM deferral balance for the offset will not increase or decrease the
Company's net income.
The parties also agreed that the natural gas revenue requirement associated with the Company's investnient in the Customer
FERC FORM NO. 1 (ED. 12 P 123.45
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Information and Work Management Systems capital project (Project Compass) for 2015 will be deferred for regulatory
purposes for recovery in retail rates tfuough a future general rate case, based on the actual costs of the project at the time it
goes into service. Project Compass went into service in February 2015. The future recovery of these costs anC return on
investment, estimated to be $2.0 million on a pre-tax basis, will be recognized in the future recovery period.
Decoupling
The parties agreed that the Company will implement electric and natural gas decoupling mechanisms for a five-year period
beginning January 1, 2015. Decoupling is a mechanism designed to sever the link between a utility's revenues and consumers'
energy usage. The Company's actual revenue, based on kilowatt hour and therm sales will vary, up or down, from the level
established in a general rate case. This could be due to changes in weather, conservation or the economy. Per the terms of the
settlement agreement and the decoupling mechanisms included therein, generally, electric and nafural gas revenues will be
adjusted each month to be based on the number of customers, rather than kilowatt hour and therm sales. The difference
between revenues based on sales, and revenues based on the number ofcustomers will be deferred and either surcharged or
rebated to customers beginning in the following year. Elecfic and natural gas decoupling surcharge rate adjusfinents to
customers are limited to 3 percent on an annual basis, with any remaining surcharge balance carried forward for recovery in a
future period. Tlrere is no limit on the level of rebate rate adjustments.
The decoupling mechanisms each include an after-the-fact earnings test. At the end of each calendar year, separate electric and
natural gas earnings calculations will be made for the prior calendar year. These eamings tests will reflect actual decoupled
revenues, normalized power supply costs, and other normalizing adjustments.
. If there is a decoupling rebate balance for the prior year and Avista Corp. earns in excess of a7.32 percent rate of return
(ROR), the rebate to customers rvould be increased by 50 percent of the eamings in excess of the7.32 percent ROR.
o If there is a decoupling rebate balance for the prior year and Avista Corp. earns a 7 .32 percent ROR or less, only the base
amount of the rebate to customers would be made.
o If there is a decoupling surcharge balance for the prior year and Avista Corp. eams in excess of a7.32 percent ROR, the
surcharge to customers would be reduced by 50 percent of the eamings in excess of the 7.32 percent ROR (or eliminated).
o If there is a decoupling surcharge balance for the prior year and Avista Corp. eams a7.32 percent ROR or less, the base
amount of the surcharge to customers would be made.
Original Request
The Company's original request filed with the UTC in February 2014 included a base electric rate increase of 3,8 percent
(designed to increase annual electric revenues by $18.2 million). The Company also requested a base natural gas rate increase
of8.l percent (designed to increase annual natural gas revenues by $12.1 million). Specific capital structure ratios and the cost
of capital components were not agreed to in the settlement agreement, and the revenue increases in the senlement were not tied
to the 7.32 percent ROR referenced above. The electric and natural gas revenue increases were negotiated numbers, with each
parly using its own set of assumptions underlying its agreement to the revenue increases. The parties agreed that the 7.32
percent ROR will be used to calculate the Allowance for Funds Used During Construction (AFUDC) and other purposes.
2015 General Rate Cases
In February 201 5, the Company filed electric and natural gas general rates cases with the UTC. The Company has requested an overall
increase in base electric rates of6.6 percent (designed to increase annual electric revenues by $33.2 million) and anoverall increase in
base natural gas rates of 7.0 percent (designed to increase annual natural gas revenues by $12.0 million). The Company's requests are
based on a proposed ROR on rate base of 7 .46 percent with a common equity ratio of 48 percent and a 9.9 percent return on equity.
The major driver of these general rate case requests is to recover the costs associated with the ongoing need to maintain, replace and
FERC FORM NO. 1 (ED. 12-88 123.46
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
2A14lQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
invest in the Company's facilities and equipment. Several significant capital investments the Company has made and is currently
making, that are included in the filing are:
r 'the ongoing and multi-year redevelopment of the Little Falls Powerhouse on the Spokane River,
o the continuing rehabilitation of the Nine Mile Powerhouse on the Spokane River,
o information technology upgrades that include the replacement of the Company's customer information and work management
systems (which were implemented in February 2015),
o the ongoing project to systematically replace portions of Aldyl-A natural gas distribution pipe, and
o technology investments for deploying Advanced Metering Infrastructure in Washington, including installation of advanced
meters, beginning in 2016.
The UTC has up to I I months to review the filings and issue a decision.
Idaho General Rate Cases
2012 General Rate Cases
In March 2013, the IPUC approved a settlement agreement in the Company's electric and natural gas general rate cases filed in
October 2012. As agreed to in the sefflement, new rates were implemented in two phases: April 1,2013 and October 1,2013.
Effective April l, 2013, base rates increased for the Company's Idaho narural gas customers by an overall 4.9 percent (designed to
increase annual revenues by $3.1 million). There was no change in base electric rates on April 1,2013. However, the settlement
agreement provided for the recovery of the costs of the Palouse Wind Project, subject to the 90 percent customers/I0 percent Comp:rny
sharing ratio, through the PCA mechanism until these costs are reflected in base retail rates in the next general rate case.
The settlement also provided that, effective October 1,2Ol3,base rates increased for Idaho natural gas customers by an overall 2.0
percent (designed to increase annual revenues by S 1 .3 million). A credit resulting from deferred natural gas costs of $ I .6 million was
retumed to the Company's Idaho natural gas customers from October 1,2013 through December 37,2014, so the net annual average
natural gas rate increase to natural gas customers effective October 7, 2073 was 0.3 percent.
Further, the settlement provided that, effective October 1,2013, base rates increased for Idaho electric customers by an overall 3.1
percent (designed to increase annual revenues by $7.8 million). A $3.9 million credit resulting from a payment to be made to Avista
Corp. by the Bonneville Power Administration relating to its prior use of Avista Corp.'s transmission system was returned to Idaho
electric customers from October I , 201 3 through December 31, 2014, so the net annual average electric rate increase to electric
customers effective October l, 2013 was I .9 percent.
The $ I .6 million credit to Idaho natural gas customers and the $3.9 million credit to Idaho electric customers did not impact the
Company's net income.
The sefflement agreement provided for an authorized refum on equity of 9.8 percent and an equity ratio of 50.0 percent.
The settlement also included an after-the-fact earnings test for 20 I 3 and 2014, such that if Avista Corp., on a consolidated basis for
electric and natural gas operations in Idaho, eams more than a 9.8 percent return on equity, Avista Corp. will share with customers 50
percent of any earnings above the 9,8 percent. In 2013, the Company's returns exceeded this level and $3.9 million was deferred for
future ratemaking treatment for Idaho electric customers and $0.4 million for Idaho natural gas customers. Of the electric deferral ...
amount, $2,0 million was recorded in2013 and $1.9 million was recorded in the first quarter of 2014 based on a revision of the
allocation of costs between Idaho and Washington for regulatory purposes. The ratemaking treatnlent for these deferrals is addressed in
the 2014 rate plan extension request explained below.
ln 2014, the Company's returns exceeded a 9.8 percent refurn on equity and the Company deferred for future ratemaking teatment
FERC FORM NO. 1 (ED. 12-88 P 123.47
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512015
Year/Period of Report
2014tQ4
NOTES TO FIMNCIAL STATEMENTS (Continued)
$7.5 million (including the $1.9 million related to 2013 that was recorded in 2014) for Idaho electric customers and $0.2 million for
Idaho natural gas customers. The period over which these amounts will be returned to customers has not yet been determined by the
IPUC.
20l4 Rate Plan Extension
The Company did not file new general rate cases in Idaho in2014, instead, it developed an extension to the 2013 and20l4 rate plan
and reached a settlement agreement with all interested parties.
In September 2014, the IPUC approved the settlement, which reflects agreement among all interested parties, for a one-year extension
to the current rate plan, which was set to expire on December 31,2014. Under the approved extension, base retail rates will remain
unchanged through December 3 1, 201 5.
The settlement will provide an estimated $3.7 million increase in pre-tax income by reducing planned expenses in 2015 for Idaho
operations, resulting from:
o the delay of the beginning of the amortization of the 20 I 3 previously deferred operations and maintenance costs pertaining to
the Colstrip and Coyote Springs 2 thermal generating facilities from 20 I 5 to 201 6, and
o deferred accounting, for later review and recovery, of the majority of the costs associated with Project Compass, which was
implemented in February 2015.
The settlement agreement establishes an ROE deadband between the currently authorized ROE of 9.8 percent and a 9.5 percent ROE.
Under the settlement agreement, the Company will be allowed to use any 2014 Idaho after-the-fact earnings test deferral (described
above under "2012 General Rate Cases") to support an actual earned ROE in 2015 up to 9.5 percent. For 2014, the Company deferred
a total of $7.7 million for the 2014 after-the-fact eamings test, which includes the $1.9 million recorded in2014 related to the 2013
eamings test. During 2015, if the Company earns more than the 9.8 percent ROE, 50 percent of the earnings above 9.8 percent will be
shared with customers through future ratemaking.
As part of the settlement, the Company agreed not to file a general rate case in2014, and rvould file no earlier than May 31, 2015 for
new electric or natural gas base retail rates to become effective on or after January l,20l6.In addition, the settlement replaced two
rebates, which expired on January 1,2015, that were reducing customers' monthly energy bills by 1.3 percent for electric and 1.7
percent for natural gas. The rebates were replaced for a one-year period, through December 3 I , 20 I 5, using existing deferral balances
due to customers, which will have no impact on the Company's net income. This provision does not preclude the filing of other rate
adjustments such as the PGA.
Oregon General Rule Cases
2013 Generol Rate Case
In January 2014,the OPUC approved a settlement agreement to the Company's natural gas general rate case (originally filed in August
2013). As agreed to in the settlement, new rates were implemented in two phases: February 1,2014 and November 1,2014. Effective
February 1,2014, rates increased for Oregon natural gas customers on a billed basis by an overall 4.4 percent (designed to increase
annual revenues by $3.8 million). Effective November 1,2014, rates for Oregon natural gas customers were to increase on a billed
basis by.an overall I .6 percent (designed to increase annual revenues by $ I .4 million).
The billed rate increase on November 1,2014 was dependent upon the completion of Project Compass and the actual costs incurred
through September 30,2014, and the actual costs incurred through June 30, 2014 related to the Company's Aldyl A distribution
pipeline replacement progmm. As noted elsewhere, Project Compass was completed in February 2015. The November 1,2074 rate
increase was reduced from $1.4 million to $0.3 million due to the delay of Project Compass.
FERC FORM NO.1 1 Page 123.48
Name of Respondent
Avista Corporation
This Report is:
(1)X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
The approved settlement agreement provides for an overall authorized rate of return of 7.47 percent, with a common equity ratio of 48
percent and a 9.65 percent return on equity.
20I4 General Rate Case
In January 2015, the Company filed an all-parfy settlement agreement with the OPUC related to the Company's natural gas general rate
case, which was originally filed in September 2014. The settlement agreement was designed to increase base natural gas revenues by
6.I percent or $6.1 million. This base rate increase was offset by $0.3 million for a separate rate adjustnent that the Company is
already receiving from customers and it was offset by a $0.8 million credit to customers related to having an early implementation date
for the revenue increase (prior to the fuII 10 months allowed in Oregon for the OPUC to make a decision on the case and new rates to
take effect). The net increase to the Company after the two offsets was $5.0 million. The parties to the settlement agreement had
requested a decision from the OPUC prior to March 7,2015, such that new retail rates could be effective on March 1,2015.
This settlement agreement provided for an overall authorized rate of retum of 7 .52 percent with a common equity ratio of 5 I percent
and a 9.5 percent return on equiry.
The original request was for an overall increase in base natural gas rates of9.3 percent (designed to increase annual natural gas
revenues by $9. I million) and it was based on a proposed rate of return of 7 .77 percent with a common equity ratio of 5 1 percent and a
9.9 percent return on equity.
On February 23,2015, the OPUC issued an order rejecting the all-party settlement agreement filed with the OPUC by the parties on
January 21,2015. The OPUC expressed concerns related to three issues: l) the proposed early rate implementation credit; 2) the
combination ofproposed rate increases and rate decreases across the customer classes (rate spread); and 3) the customer count facking
mechanism. With regard to the early rate implementation credit, the order stated, among other things, that there was no evidence in the
record that explains the derivation of the rate credit amount, or why the credit would be applied to all customer classes. On rate spread,
the OPUC's order expressed concern about proposed increases to rates for some customer classes, and decreases for other customer
classes, absent more compelling evidence. And finally, the OPUC expressed concern that the customer count tracking mechanism is
contrary to standard ratemaking.
The OPUC's order directed the Administrative Law Judge to convene a prehearing conference to schedule further proceedings in a
manner that will allow for the timely completion of the case. The OPUC's order also encouraged the parties to come back with a
partial stipulation that encompasses these issues. Furtherrnore, the OPUC stated that its order does not preclude the parties from
reaching a global settlement of all issues that addresses the concerns identified by the OPUC.
Bonneville Power Administration Reimbursement and Reardan Llind Generation Project
In May 2013, the UTC approved the Company's Petition for an order authorizing certain accounting and ratemaking treatrnent related
to two issues. The first issue relates to transmission revenues associated with a seftlement between Avista Corp. and the BPA, whereby
the BPA reimbursed the Company $l I.7 million for Bonneville's past use of Avista Corp.'s ffansmission system. The second issue
relates to $4.3 million of costs the Company incurred over the past several years for the development of a wind generation project site
near Reardan, Washington, which has been terminated. The UTC authorized the Company to retain $7.6 million of the BPA settlement
pa).rnent, representing the entire portion of the settlement allocable to the Washington business. However, this amount was deemed to
first reimburse the Company for the $2.5 million of Reardan project costs that were allocable to the Washington business, leaving $5.1
million to be retained for the benefit of shareholders.
The BPA agreed to pay $3.2 million annually for the future use of Avista Corp,'s transmission system. The Company separately
fracked and deferred for the customers' benefit, the Washington portion of these revenue payments in 20 1 3 and 2014 ($2. I million
annually). The Company implemented a one-year $4.2 million rate decrease for customers effective January 1,2014 to partially offset
the electric general rate increase effective January 1,2014. To the extent actual rovenues from the BPA in 2013 and 2014 differ from
FERC FORM NO.1 .12 123.49
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
20141Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
those refunded to customers in 2014, the difference will be added to or subtracted from the ERM balance. In Idaho, under the terms of
the approved rate case settlement,90 percent of the portion of the BPA settlement allocable to the Idaho business ($4.1 million) was
credited back to customers over I 5 months, beginning October 20 13, and the Company is amortizing the Idaho portion of Reardan
costs ($1,7 million) over a two-year period, beginning April20l3.
NOTE 20. SUPPLEMENTAL CASH FLOW INFORMATION (in thousands):
2014 2017
Cash paid for interest
Cash paid for income taxes
$69,693
$4 1,1 54
$70,444
$42,497
FERC FORM NO.1 .12 123.50
This Page Intentionally Left Blank
Name of Responclent
Avista Corporation
This Reoort ls:(1) fiAn Original(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
YeaTHenoo or Kepon
End of 20141Q4
SIA IEMbN I S OF ACCUMUTA E,D COMPREHENSIVE INL;(JME,, UOMPHEIIENIiIVE INUUME, ANU HtrUUIN(, AU IIVI IItrD
1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of{ax basis, where appropriate.
2. Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3. For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in a footnote.
4. Report data on a year-to-date basis.
-tne
No.
Item
(a)
Unrealized Gains and
Losses on Available-
for-Sale Securities
(b)
Minimum Pension
Liability adjustment
(net amount)
(c)
Foreign Currency
Hedges
(d)
Other
Adjustments
(e)
1 Balance of Arcount 219 at Beginning of
Preceding Year 167,261 ( 6,867,421)
2 Preceding QkIYr to Date Reclassifications
from Acct 219 to Net lncome ( 12,411)
3 Preceding QuarterAr'ear to Date Changes in
Fair Value ( 1,740,705)2,633,346
4 Total (lines 2 and 3)( 1,7s3,1 16)2,633,346
5 Balance ofAccount 219 at End of
Preceding QuarterfYear ( 1,s85,855)( 4,234,075)
6 Balance ofAccount 219 at Beginning of
Current Year ( 1,585,855)( 4,234,075)
7 Current QtrIYr to Date Reclassifications
from Acct 219 to Net lncome 460,497
I Current QuarterfYear to Date Changes in
Fair Value 1,125,358 ( 3,653,806)
o Total (lines 7 and 8)'1,585,855 ( 3,653,806)
10 Balance of Account 2 1 9 at End of Current
QuarterfYear ( 7,887,881)
FERC FORM NO. I (NEW 06-02)Page 122a
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Originat(2) nA Resubmission
Dale ol Kepon(Mo, Da, Yr)
04t15t2015
YeariPeriod of Report
End of 20141Q4
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME, COMPREHENSIVE INCOME, AND HEDGING ACI IVI IIES
_rne
No.
Other Cash Flow
Hedges
lnterest Rate Swaps
(0
Other Cash Flow
Hedges
lSpecifyl
(s)
Totals for each
category of items
recorded in
Account 219
(h)
Net lncome (Carried
Fonrvard from
Page 117, Line 78)
(i)
Total
Comprehensive
lncome
(i)
I ( 6,700,160)
2 ( 12,411)
3 892,641
4 880,230 1 11,076,833 111,957,063
5 ( 5,819,930)
6 ( 5,819,930)
460,497
8 ( 2,528,448)
9 ( 2,067,951)'192,040,688 189,972,737
10 ( 7,887,881)
FERC FORM NO. 1 (NEW 06-02)Page 122b
Name or xesponoenl
Avista Corporation
tnts KeDon ts:(1) 5]Rn orislnat(2) l-lA Resubmission
uatts .Jr r1ePrJr t(Mo, Da, Yr)
o4t15t2015
Igatrrgil()u ur IagP(Jil,
End of 20141Q4
SUMMARY OF UTIL{TY PLANTAND ACCUMUIITED PROVISIONS
FOF. DEPRECIATION. AMORTIZATION AND DEPLETION
Report in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (0, and (g) report other (specify) and in
column (h) common function.
Line
No.
Classification
(a)
Total Company for the
Current Year/Quarter Ended
(b)
Electric
(c)
1 Uiility Plant
2 ln Service
3 Plant in Service (Classified)4,501,741,499 3,325,688,46(
4 Property Under Capital Leases 6.442,349
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 fotal (3 thru 7)4,508,183,848 3,325,688,46(
I Leased to Others
0 Held for Future Use 4,964,376 4,773,791
1 Construction Work in Progress 223,330,993 1.12,974,351
2 Acquisition Adjustments
3 Total Utility Plant (8 thru 12)4,736,479,217 3,443,436,61(
4 Accum Prov for Depr, Amort, & Depl 1.573,767.832 1,196,318,69(
5 Net Utility Plant (13less 14)3,162,711,385 2,247,117,921
6 Detail of Accum Prov for Depr, Amort & Depl
7 ln Service:
I Depreciation 1 ,531 ,197,363 1,181 ,974,21 t
9 Amort & Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights
21 Ainort of Other Utility Plant 42,570,461 14,344,47i
22 Total ln Service (18 thru 21)1,573,767,832 1,196,318,69(
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 & 25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use (28 & 29)
31 Abandonment of Leases (Natural Gas)
32 Amort of Plant Acquisition Adj
33 Total Accum Prov (equals 14\ (22,26,30,31 ,32)1,573,767,832 1 ,1 96,31 8,69(
FERC FORM NO.1 (ED.12-89)Page 200
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1An Orisinal(2) -A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SUMMAHY OF U IILI IY PLAN I ANL' AL;UUMUIJqIIL' PKUVISIONI,
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Gas
(d)
Other (Specify)
(e)'
Other (Specify)
(D
Other (Specify)
(q)
Common
(h)
Line
No.
889,870,06!286,1 82,96'3
858,86r 5,583,48r 4
5
6
7
890,728,93:291,766,44t ,8
9
190,581 10
11,625,96e 98,730,66(11
12
902,545,48€390,497,11 13
298,791,678 78,657,461 14
603,753,80t 311,839,64{15
17
296,850,48f 52,372,651 18
1 ,941 .19C 26,284,80(21
298,791,67[78.657,4&22
24
25
26
28
29
30
32
298,79'1,67f 78,657,464 33
FERC FORM NO.1 (ED. t2-89)Page 201
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An Originat(2) ;--1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
YearHenoo oI Kepon
End of 20141Q4
ELECTRIC PLANT lN SERVICE (Account 10 '102, 103 and 106)
1. Report below the original cost of electric plant in service according to the prescribed accounts.
2. ln addition to Account 1 01 , Electric Plant in Service (Classified), this page and the next include Account 1 02, Electric Plant Purchased or Sold;
Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric.
3. lnclude in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and
reductions in column (e) adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such
retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. lnclude also in column (d)
Ltne
No.
Account
(a)
l,atanwBeginning of Year
(b)
AOOtITOnS
(c)
1 1. INTANGIBLE PLANT
2 (301) Organization
3 (302) Franchises and Consents 44.651,922
4 (303) Miscellaneous lntanoible Plant 6,013,23:11,692,16t
5 TOTAL lntangible Plant (Enter Total of lines 2, 3, and 4)50.665.1 53 1 1 ,692,'t6t
6 2. PRODUCTION PLANT
7 A. Steam Production Plant
I (310) Land and Land Riqhts 3.489.80S 88,36:
o (31 1) Structures and lmorovements 127,428,053,877,20i
10 (312) Boiler Plant Equipmenl 166.292.927 3.825.217
11 (3'13) Engines and Enqine-Driven Generators 6,77C
12 (31 4) Turboqenerator Units 52,977,82C 3,696,50'
'13 (31 5) Accessorv Electric Eouioment 26.565.24e 641,89S
14 (316) Misc. Power Plant Equioment 1 6,361 ,1 37 639,1 5a
15 (317) Asset Retirement Costs for Steam Production 585.275
16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)393.707.03S 9,768.34:
17 B. Nuclear Production Plant
18 (320) Land and Land Riohts
19 (321) Structures and lmprovements
20 (322) Reactor Plant Eouioment
21 (323) Turbooenerator Units
22 (324) Accessorv Electric Eouioment
23 (325) Misc. Power Plant Eouioment
24 (326) Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
26 C. Hydraulic Production Plant
27 (330) Land and Land Riohts 58.280,857 1,455,24i
28 (331) Structures and lmprovements 46,380,994 10,420,84i
29 (332) Reservoirs, Dams, and Wateruvays 131 .438.434 6.495.601
30 (333) Water Wheels, Turbines, and Generators 162,974,778 4,867,332
31 (334) Accessory Electric Equipment 37.295,9U 1.180.96!
32 (335) Misc. Power Plant EouiDment 9.220.102 1 12,38t
33 (336) Roads, Railroads, and Bridqes 2,341,039 332,771
34 (337) Asset Retirement Costs for Hydraulic Production
35 TOTAL Hvdraulic Production Plant (Enter Total of lines 27 thru 34)447,932,188 24,865,151
36 D. Other Production Plant
37 (340) Land and Land Riohts 905,1 67
38 (341) Structures and lmorovements 16,766,676 2,23(
39 (342) Fuel Holders, Products, and Accessories 21,174.046 126.752
40 (343) Prime Movers 23,909,470
41 (344) Generators 205.252.241 296,83t
42 (345) Accessorv Electric Eouioment 20.344,543 504.39t
43 (346) Misc. Power Plant Eouioment 1,494,484 31,232
44 (347) Asset Retirement Costs for Other Production 351.683
45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)290.198,31C 961,44t
46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35. and 45)'1.131.837.53i 35,594,94i
FERC FORM NO.1 (REV. 12-05)Page 204
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orlsinat(2) 1A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
YearlPeriod of Report
End of 20141Q1
ELECTRIC PLANT lN SERVICE (Account 101.102, 103 and 106) (Continued)
distributions of these tentative classifications in columns (c) and (d), including the reversals of the prioryears tentative account distributions of these
amounts. Careful observance of the above instructions and the texts of Accounts 101 and "106 will avoid serious omissions of the reported amount of
respondent's plant actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utili$ plant accounts. lnclude also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments,, etc., and show in column (f) only the offset to the debits or credits distributed in column (0 to primary
account classifications.
8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9. For each amount comprising the reported balance and changes in Account 1 02, state the property purchased or sold, name of vendor or purchase,
and date of transaction. lf proposed journal entries have been filed with the Commission as required by the Uniform System of Accounts, give also date
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year{a\
Ltne
No.
2
44.651.922 3
343,665 't7,361 ,736 4
343,665 62.013.658 R
3.578.172 I
69.92C 128.235,342 I
2,302,189 167.815.955 10
6,770 11
3,I 50,633 53,523,689 12
62,599 27.144.54e 13
10.679 16,989,613 't4
585.275 15
5.596.02C 397,879,362 16
18
19
20
21
22
23
24
25
59.736.099 27
91 .879 56.709.957 28
76,909 137,857,',t26 29
60,974 167.781 .1 38 30
395.90€38,081.043 31
24,77?9,307,717 32
2.673.818 33
34
650.441 472.146.898 35
905.167 37
16,768,906 38
2't.300.798 39
23.909.470 40
.205,549,077 41
135.39C 20,713.551 42
1.262 1,524,454 43
351,683 44
136,65i 291,023.'106 45
6,383,11 1.161.049.366 46
FERC FORM NO.I (REV.12-0s)Page 205
Name of Respondent
Avista Corporation
This Reoort ls:(1) 51en Originat(2) 51A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 20141Q4
ELECTRIC PLANT lN SERVICE (Account 101 . 102. 103 and 1 06) (Continued)
_tne
No.
ACCOUnI
(a)
E'atanGBeginning of Year
rb)
AO0ltr0ns
(c)
47 3. TRANSMISSION PLANT
48 (350) Land and Land Riqhts 19.177.807 385.53€
49 (352) Structures and lmprovements 19,293,831 1,308,431
50 (353) Station Equioment 220,819,229 17.008.64C
51 (354) Towers and Fixtures 17.124.556 969
52 (355) Poles and Fixtures 163,844,864 16,514,29C
53 (356) Overhead Conductors and Devices 120.207.906 5,415,068
54 (357) Underqround Conduit 2.838.390 ''t34,633
55 (358) Underqround Conductors and Devices 2,331,360 -1.288,
56 (359) Roads and Trails 1.949.859 2,01€
57 (359.1) Asset Retirement Costs for Transmission Plant
58 TOTAL Transmission Plant (Enter Total of lines 48 thru 57)567.587.802 40.768.295
59 4, DISTRIBUTION PLANT
60 (360) Land and Land Riohts 7,018,762 352,117
61 (361) Structures and lmprovements 18.203.061 695,46{
62 (362) Station Eouiomeni 115,922,43i 7,371.94t
bJ (363) Storaoe Batterv Eouioment
64 (364) Poles, Towers. and Fixtures 280,550,07I 27.893.93t
65 (365) Overhead Conductors and Devices 187,950,46t 10,207,73t
66 (366) Underoround Conduit 88.448.037 3.550.322
67 (367) Underqround Conductors and Devices ''t50.615.84i 9,927,774
68 (368) Line Transformers 207,666,19!11,857,511
69 (369) Services 137.s73.73C 5.315.221
70 (370) Meters 47,958.234 1,034,171
71 (371) lnstallations on Customer Premises
72 (372) Leased Propertv on Customer Premises
73 (373) Street Liohtino and Sional Svstems 39,127,43t 1 ,338,61'
74 (374) Asset Retirement Costs for Distribution Plant 129.701
75 TOTAL Distribution Plant (Enter Total of lines 60 thru 74)1 ,281 ,163,988 79,544,821
76 5. REGIONAL TRANSMISSION AND MARKET OPEMTION PLANT
77 (380) Land and Land Riohts
78 (381) Structures and lmorovements
79 (382) Computer Hardware
80 (383) Comouter Software
81 (384) Communication Equipment
82 (385) Miscellaneous Regional Transmission and Market Operation Plant
83 (386) Asset Retirement Costs for Reqional Transmission and Market Ooer
84 TOTAL Transmission and Market Operation Plant (Total lines 77 thru 83)
85 6. GENERAL PLANT
86 (389) Land and Land Riohts 398,664
87 (390) Structures and lmorovements 6,780,11 197,179
88 (391) Office Furniture and Eouipment I OB1 48C 1.291.134
89 (392) Transportation Equipmenl 23,019,835 7,554,03i
90 (393) Stores Eouioment 395,329
91 (394) Tools, Shop and Garaqe Equipment 3.014,968 1 06.1 2€
92 (395) Laboratory Equipment 714,946 95,433
93 (396) Power Operated Equipment 39.156.402 -3.431.38S
94 (397) Communication Eouioment 52.859.207 5,342,259
95 (398) Miscellaneous EouiDment 57,117 23,78C
96 SUBTOTAL (Enter Total of lines 86 thru g5)134.478.065 11.178.561
97 (399) Other Tanoible Prooertv
98 (399.1 ) Asset Retirement Costs for General Plant
99 TOTAL General Plant (Enter Total of lines 96, 97 and 98)134,478,065 1 1 .1 78.561
't00 TOTAL (Accounts 101 and 106)3,165,732,548 178,778,79i
101 (102) Electric Plant Purchased (See lnstr. 8)
102 (Less) (102) Electric Plant Sold (See lnstr. 8)
103 (103) Experimental Plant Unclassified
104 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103)3.'t 65.732,548 178.778.79i
FERC FORM NO.'t (REV. 12-0s)
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Origlnat(2) T-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
ELECTRIC PI-ANT lN SERVICE (Account 101 . 102. 103 and 106) (Continued)
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance at
End of Year(o)
Line
No.
19.56s.343 48
1 18,869 20,483,393 49
5,045,898 232.781.971 50
)17,125"525 51
648.732 179.710.422 52
101 ,850 125,521,'.124 53
2,973,023 54
2.330.072 55
1,951,875 55
57
5,915,349 602.440,748 58
1.991 -1 3.614 7.355.274 60
47,697 18,850,829 61
709,593 122.58r'..789 62
63
't.339.89:307,104j20 64
204.213 197.953.993 65
34,91€91,963,445 66
360.901 160,182,714 67
134.902 219.388.81 1 68
49,34i 142,839,610 69
769.44C 48.222.967 70
71
72
121,568 40.344.482 73
129,707 74
3.774.461 -13.614 1.356.920.741 75
77
78
79
80
81
82
83
84
398,664 86
15.705 483,555 7.445.146 87
443.367 8.929.247 88
532,56€33,87€30,075,1 82 89
395,329 90
113,282 3,007,814 91
132.717 677.662 92
1,160,688 34.554,325 93
511.77e 57.689.690 94
80,897 95
2.910.101 517,431 143,263,956 96
97
98
2.910.101 517.431 '143,263,956 99
19.326.68S 503,817 3,325,688,469 100
10'l
102
103
19.326.68S 503,817 3.325.688,469 104
FERC FORM NO. 1 (REV.12-05)Page 207
Name of Respondent
Avista Corporation
This Report ls:(1) fiAn Original(2t nA Resubmission
Date of Report(Mo, Da, Yr)
o4t1512015
Year/Period of Report
End of 20141Q4
ELECTRIC PLANT HELD FOR FUTURE USE (Account 105)
1 . Report separately each property held for future use at end of the year having an original cost of $250,000 or more. Group other items of property held
for future use.
2, For property having an original cost of $250,000 or more previously used in utility operations, now held for future use, give in column (a), in addition to
other required information, the date that utility use of such property was discontinued, and the date the origlnal cost was transferred to Account 105.
LineNo.
Description and Location
Of Property
uale ungrnaly tncruoecin This Account(b)
lJare ExDecreo Io oe useoin'utjtif Service
Ealance ar
End of Year(d)
2
3
4 Distribution Plant Land, Spokane, Washington Oct 2008 Unknown 1,623,321
5 Distribution UG Plant Land, Spokane, Washington Dec 201 0 Unknown 212,647
6 Transmission Plant Land, Spokane, Washington Dec 201 0 Unknown 197,254
7 Transmission Plant Land, Moscow, ldaho March 2011 Unknown 126,640
8 Distribution Plant Land, Spokane, Washington March 201 1 Unknown 540,307
I Distribution Plant Land, Spokane, Washington Oct 201'1 Unknown 414,073
10 Transmission Plant Land, Spokane, Washington Dec 201 1 Unknown 1,143,033
11 Distribution Plant Land, Spokane, Washington Dec 201 1 Unknown 250,489
12 Other Production Plant Land, Spokane, Washington Dec 201 't Unknown 40,896
13 Distribution Plant Land, Deary, ldaho June 2012 Unknown 72,367
14 Transmission Plant Land, Thornton, Washington Aug 2012 Unknown 1,383
15 Distribution Plant Land, Spokane, Washington oct.2012 Unknown 151,381
16
17
't8
19
20
22
23
24
25
26
27
28
29
3t
31
5t
3:
34
at
3€
31
3f
3!
4C
41
42
42
44
4a
4e
47 Total 4,773,791
FERC FORM NO.1 (ED.12-96)Page
Avista Corporation
This Reoort ls:(1) fiRn Original(2\ T-1A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
CONSTRUCTION WORK lN PROGRESS - - ELECTRIC (Account 107)
1, Report below descriptions and balances at end of year of projects in process of construction (107)
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see
Account 107 ofthe Uniform System ofAccounts)
3. Minor projects (5% of the Balance End of the Year for Account 107 or $"1 ,000,000, whichever is less) may be grouped.
Line
No.
Description of Project
(a)
Construction work in progress -
Electric (Account 107)
(b)
I Nine Mile Redevelopment 36,964,705
2 Clark Fork lmplement PME Agreement 14,907,484
3 Little Falls Powerhouse Redevelopment 12,426,195
4 Post Falls S Channel Gate REplacement 7,718,986
5 Cabinet Gorge HED U#1 Refurbishment 6,769,449
6 Noxon 230 kV Substation - Rebuild 4,597,542
7 Spokane River lmplementation (PM&E)3.196.307
I Mobile Substation - Purchase New Mobile Subs 2,470,957
9 Dis Grid Modernization 2,457,596
10 Regulating Hydro 1 ,667,1 1 5
11 Kettle Falls Develop New River Wells 1.525.172
12 Transportation Equip 1,448,367
13 Opportunity 115 kV Switching Station 1,099,013
14 Minor Projects <$1M 15,959,979
15
16 Research, Development, and Demonstrating:
17 SGDP-Pullmand Smart Grid Demonstration Project 150,974
18 Battery Storage - Distribution (net of Grant reimbursements)-385.482
'19
20
2',!
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43 TOTAL 112,974,359
FERC FORM NO.1 (ED. 12-87)Page 216
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinat(21 nA Resubmission
Date of Report(Mo, Da, Yr)
04t't5t2015
Year/Period of Report
End of 20141Q4
ACCUMUI.ATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILI'Y PLANT (Account 108)
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 11, column (c), and that reported for
electric plant in service, pages 204-207, column 9d), excluding retirements of non-depreciable property.
3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. lf the respondent has a significant amount of plant retired at year end which has not been recorded
and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book
cost of the plant retired. ln addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4. Show separately interesl credits under a sinking fund or similar method of depreciation accounting
Section A. Balances and Changes During Year
No,
ttgt il
(a)
. I OIat.(c+d+e)
(b)
EIEUTIIU TIdIII IIIService
(c)
Etecrnc rtanl netofor Future Use
(d)
EtcLU tu rtdiltLeased to Others
(e)
1 Balance Beginning of Year 1 ,I 23,890,02(1 ,123,890,02(
(403) Depreciation Expense 77,951,60f 77,951,60t
(403.1 ) Depreciation Expense for Asset
Retirement Costs
(413) Exp. of Elec. Plt. Leas. to Others
Transportation Expenses-Clearing 4,861,55:4,86't,55:
Other Clearing Accounts
Other Accounts (Specify, details in footnote):-283,998 -283,99t
Transfer 25,34i 25,34i
1 TOTAL Deprec. Prov for Year (Enter Total of
lines 3 thru 9)
82,554,50:82,5s4,50:
1 Book Cost of Plant Retired 18,981 ,034 '18,981,034
1 Cost of Removal 3,103,89!3,'t03,89!
1 Salvage (Credit)53,02€53,02(
1 TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 12 thru 14)
22,031,907 22,031,901
1 Other Debit or Cr. ltems (Describe, details in
footnote):
-2,438,399 -2,438,39S
1
1 Book Cost or Asset Retirement Costs Retired
I Balance End of Year (Enter Totals of lines 1
10, 15, 16, and 18)
1,181,974,217 't,181,974,21
Section B. Balances at End of Year According to Functional Classificdtion
2(Steam Production 279,829,852 279,829,851
21 Nuclear Production
Zt Hydraulic Production-Conventional 1 30,51 9,1 5€1 30,51 9,1 5(
z:Hydraulic Production-Pumped Storage
24 Other Production 90,174,91f 90,1 74,91 I
2l Transmission 193,042,242 193,042,24"
2t Distribution 427,080,295 427,080,29t
2i Regional Transmission and Market Operation
2t General 61,327,75C 6't,327,751
2S TOTAL (Enter Total of lines 20 thru 28)1,181,974,217 't,'t81,974,21',
FERC FORM NO. 1 (REV.12-05)Page 219
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(?\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2015
Year/Period of Report
20141Q4
FOOTNOTE DATA
tschedule Page: 219 Line No.: I ColurLD; b I
Incl-udes:
Reverse 12/3L/2013 Ending Balance miscellaneous adjustment of $15,219
ARO Accretion expense of i22,0l-9 1-82376 to 108000
Accumulated provision of non-recoverabLe pIant, of $-290,798 for KeEtle Falls and Boulder
Park
Includes: Change in Removal Work in Progress $-2,438,399
FERC FORM NO.1 .1 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) p!An Orlsinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
INVESTMENTS IN SUBSIDIARY COMPANIES (Account ,123
1. ReportbelowinvestmentsinAccountsl23.l,investmentsinSubsidiaryCompanies.
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) lnvestment in Securities - List and describe each security owned. For bonds give also principal amount, date of issue, maturity and interest rate.
(b) lnvestment Advances - Report separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to
current settlement. With respect to each advance show whether the advance is a note or open account. List each note giving date of issuance, maturity
date, and specifying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal the amount entered for
Account 41 8.1 .
Ltne
No.
uescnplron or lnveslmenl
(a)
Date Acquired
(b)
Date Of
tvtafiyitv
Amount ot Investment at
Beoinnino of Year- (d)-
1
2 Avista Capital - Common Stock 1 997 206,225,548
3 Avista Capital - Equity in Earnings -98,06'1,002
4 OCI lnvestment in Subs 1,585,855
5 Avista Capital - Other Changes in Net lnvestment 5,653,413
6 Alaska - Equity in Earnings
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
JJ
34
35
36
37
38
39
40
41
42 lotal Cost ofAccount 123.1 $ 0l TOTAL 112,232,104
FERC FORM NO. 1 (ED.12-89)Page 224
Name of Respondent
Avista Corporation
This Reoort ls:(1) [.1An Orisinal(2) 1-1A Resubmission
Date of Reoort
(Mo, Da, Yi)
04t15t2015
Year/Period o, Report
End of 20141Q4
INVE5 IMEN t!i tN SUtsStUtAt{Y UOMPANTES (Account 123.1) (Continuect)
4. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name of pledgee
and purpose of the pledge.
5. lf Commission approval was required for any advance made or security acquired, designate such fact in a footnote and give name of Commission,
date of authorization, and case or docket number.
6. Report column (f) interest and dividend revenues form investments, including such revenues form securities disposed of during the year.
7. ln column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost of the investment (or
the other amount at which carried in the books of account if difference from cost) and the selling price thereof, not including interest adjustment includible
in column (f).
8. Report on Line 42, column (a) the TOTAL cost of Account 123.1
trqurry rn DuDSrorary
Earninqs,of Year
Kevenues Tor Year
(D End pf,Year
Garn or Loss lrom lnvestment
Disoosed of' (h)
Line
No.
1
-86,577 206,138,971 2
79,1 82,51 3 -1 30,000,213 -148,878,702 3
1,585,855 4
-5,553,413 5
3,179,202 87,816,380 90,995,582 6
7
8
I
10
11
12
13
14
15
15
17
'18
19
20
2',!
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
82,361.7't5 46,337,968 148,255,85'l 42
FERC FORM NO.1 (ED.12-89)Page 225
Name of Respondent
Avista Corooration
This Report is:
(1)X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
$87,816,380 revenue from Alaska cons
($57, 000, 000) Dividends received
$L54, 8l-6, 380 Acguisition Costs
Total shares issued 4,50]-,44L
FERC FORM NO.1 .'l 450.1
I
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Report ls:(1) []An Original
(2) E A Resubmission
Date of Report(Mo, Da, Yr)
o4115t2015
Year/Period of Report
End of 2O14lQ4
MATERIALS AND SUPPLIES
1 . For Account 1 54, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a)i
estimates of amounts by function are acceptable. ln column (d), designate the department or departments which use the class of material.
2. Give an explanation of important inventory adjustments durlng the year (in a footnote) showing general classes of material and supplies and the
various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
clearing, if applicable.
Line
No,
Account
(a)
Balance
Beginning of Year
(b)
Balance
End of Year
(c)
Department or
Departments which
Use Material(d)
Fuel Stock (Account 151)3,170,050 4,116,727 (1)
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
5 Assigned to - Construction (Estimated)17.104.229 17,901,172 (1)
6 Assigned to - Operations and Maintenance
7 Production Plant (Estimated)2,721,461 2,752,174 (1)
8 Transmission Plant (Estimated)166,825 122,300 (1)
I Distribution Plant (Estimated)316,067 359,649 (1)
10 Regional Transmission and Market Operation Plant
(Estimated)
11 Assigned to - Other (provide details in footnote)6.347.128 8,284,177 (1 ),(2)
12 TOTAL Account 154 (Enter Total of lines 5 thru 1 1)26,655,710 29,419,472
't3 Merchandise (Account 1 55)
14 Other Materials and Supplies (Account 156)
15 Nuclear Materials Held for Sale (Account 157) (Nol
applic to Gas Util)
16 Stores Expense Undistributed (Account 163)
17
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)29,825,760 33,536,'199
FERC FORM NO. 1 (REV.12-05)Page 227
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
ls;iedii; mnn
---
(1)Electric
(2) Natural Gas
Fchedule Page: 227 Line No.: 5 Column: dFootnote l,inked. See r:oEe on 227, Row: l-, col/item:
tumnn
Footnote Linked. See noLe on 22'7, Row: L,
---l
IFootnote Linked. See noLe on 22'7, Row: L, col/iLem:
-|
Footnote l,inked. See noxe on 227, Row: 1, col/item:
Footnote l,inked. See noLe on 227, Row: L, co\/it.em:
--_l
Line No.: 11 Column: d I
See note on 227, Row: 1,col,/ it.em:
P
Footnote Li
FERC FORM NO.1 .12 450.1
Name of Respondent
Avista Corporation
I This Reoort ls:I ttl fi An orisinal
| (2)E AResubmission
I Date of ReportI (Mo, Da, Y0
I o+nazorc
Year/Period of Report
En6 6 2014/Q4
Transmidsion Service and
1.
ger
2.
3.
4.
5.
6.
7
leport the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and
rerator interconnection studies.
-ist each study separately.
n column (a) provide the name of the study.
n column (b) report the cc,st incurred to perform the study at the end of period.
n column (c) report the account charged with the cost of the study.
n column (d) report the amounts received for reimbursement of the study costs at end of period.
n column (e) report the account credited with the reimbursement received for performing the study.
Lrne
No.Description
(a)
Costs lncurred During
Period
(b)
Account Charged
(c)
KetmDursemenls
Received During
the Period
(d)
Account Credited
With Reimbursement
(e)
2
2
4
6
7
I
9
10
11
12
13
14
15
16
17
18
19
20
22 AVA Nine Mile Upgrade 6,710 186200
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 1/1-Fl3-Q (NEW.03-07)Page 231
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411st2015
Year/Period of Report
20141Q4
FOOTNOTE DATA
Name of Respondent
Avista Corporation
This Report ls:(1) fiAn Original(2) 3A Resubmission
I Date of Report I Year/Pericd of Report
| (Mo, Da, Yr) I ena ot Z014te4
OTHER REGULATORY ASSETS (Account 182 3)
1. Report below the particulars (details) called for concerning other regulatory assets, including rate order docket number, if applicable.
2. Minor items (5% of the Balance in Account 182.3 al end of period, or amounts less than $100,000 which ever is less), may be grouped
by classes.
3. For Regulatory Assets being amortized, show period of amortization.
Line
No.
Description and Purpose ot
Other Regulatory Assets
(a)
Ealance at Beginnin(
of Cunent
Quarterfrear
(b)
Debits
(c)
CREDITS Balance at end of
Cunent Quarterffear
(0
Written off Ddring the
ouarter ffear Account
charged (d)
Written off During
the Period Amount
(e)
,|Reo Asset Post Ret Liab 156,984,29(78,773,807 235,758.1 03
2 Reoulatorv Assel FAS109 Utilitv Plant 62,885,00r 283 18,1 1 1,883 44,773,122
3 Reoulatorv Asset Lancaster Generation 2,606,66i 407 1,360,00c 1,246,667
4 Reoulatorv Asset FAS109 DSIT Non Plant 1,257,59t 46,765,1 87 48,022,781
A Reoulatorv Assel FAS10g DFIT State Tax Cr 3,182,06(1,056,543 4,238,612
5 Reoulatorv Asset FAS109 WNP3 4,178,851 283 737,482 3,44 1,373
7 Regulatory Asset Spokane River Relicense 543,62t 407 78,736 464,890
8 Reoulaiorv Asse! Sookane River PM&E 502,571 557 73,312 429,262
I Reoulatorv Asset Lake CDA Fund 9,226,534 407 2'l 1,065 9,0'15,469
10 Regulatory Asset Lake CDA IPA Fund 2,000,00(2,000,000
11 Reoulatorv Asset- Sookane River TDG ldaho 468,89:468,893
12 Reo Assets- Decouolinos Surcharoe 7,56t 242 2J\e 5,460
13 Reoulatory Asse! Lake CDA DEF Costs 1,310,141 407 32,719 1,277 ,422
14 Reoulatorv Asset BPA Residential Exchanoe 1,105,80i 283 1,1 05,802
15 Reoulatorv Asset CNC Trahsmission 230,63i 407 230,632
"t6 DEF CS2 & COLSTRIP 5,813,05'l 407 8,738 5,80r,313
17 L|DAR O&M REG DEF 67,36t 407 67,365
'18 Reardan Wind Generation 852,64i 407 682,1 1:170,529
19 lD Wind Gen AFUDC 230,8st 407 184,687 46,171
20 Requlatory Asset Warbila Units 414,021 407 260,873 'ts3,156
21 MTM St Requlatory Assel 10,829,411 18,810,959 29,640,374
22 MTM Lt Requlatory Asset 23,257,561 1,225,610 24,483,175
23 Regulatory Asset FAS143 Asset Retirement Oblhation 2,110,231 191,021 2,301,253
24 Reo AssetAN- CDA Lake Setflement 35,400,26i 407 884,08€34,5't6,176
25 Reo Asset WA-CDA Lake Seftlement 1 ,052,15i 407 152,1 18 900,034
26 Reoulatorv Assel Workers Como 2,486,931 407 292,58€2,194,343
27 CS2 Lev Ret 408,99t 407 408,99S
28 Reoulatorv Asset lD PCA Defenal 2 5,065,231 6,211,802 557 5,065,23a 6,211,802
29 Reoulatorv Asset lD PCA Defenal 3 2,078,991 557 2,078,991
30 Sookane Rlver TDG 871,184 871,184
31 lnterest Rate Swao Asset 36,525,85(407 2,561,321 33,964,535
32 DSM Asset 9,576,20r 4,603,418 407 9,576,207 4,603,415
33 SWAPS ON FMBS 77,062,517 77,062,517
34 Misc Reo Asset 129,70!103,536 129,70a 103,536
35
36
37
38
39
40
41
42
43
44 TOTAL:381,581 ,939 236,883,39'l 42,217,772 576,?47,558
FERC FORM NO. 1/3-Q (REV. 02-04)Page 232
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This ReDort ls:(1) 5]an orisinat(2) T-1A Resubmission
uale oI Kepon(Mo, Da, Yr)
04t1512015
Year/Period of Report
End of 2O14lQ4
MISL;ELLANEUUS UEFFEKEU UEt'I I5 (ACCOUNI 16b)
1, Report below the particulars (details) called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a)
3. Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $100,000, whichever is less) may be grouped by
classes.
Line
No.
Description of Miscellaneous
Deferred Debits
(a)
Balance at
Beginning of Year
(b)
Debits
(c)
CREDITS Balance at
End of Year
/fl
AOCOUnICharoed(dl
Amount
(e)
1
2 Colstrip Common Fac.1 ,1 1 0,999 406 1 .1 't 0.999
3 Reoulatorv Asset-Mt Lease Pvmt 991,881 540 360,681 631,'197
4 Requlatory Asset-Mt Lease Pymt 2.029,84e 540 676,63'1,353,216
5 Colstrip Common Fac.2.355,U2 2.355.642
6 Preoaid Airolane Lease LT '171 .693 931 147.16!24,528
7 Misc DD- Airplane Lease 81,591 59.89S 21,692
8 Plant Alloc of Clearinq Jrl 3,064,335 466,007 3.530.342
I Misc Postinq Susoense 33.635 9.50i var 43,137
10 Renewable Enerqv-Cert Fees 115,250 557 47.56i 57.688
11 Nez Perce Settlement 155,537 557 5,212 150 325
12 Req Asset lD-Lake CDA 209,081 506 30,97f 1 78,1 06
13 Credit Union Labor and Exp 38,795 2.321 36.474
14 Misc Work Orders <950.000 147.095 var 256,31i -109,222
15 Subsidiarv Billinos 199,887 233,721 var 433,608
16 "Null" Proiects Directlv to 186 1.353 1.35:
17 Requlatorv Assets Consv 1,712,608 165,62i 1,878,235
18 Noxon 230 KV Sub Permits 107,860 107.860
19 Ootional Wind Power -175.295 909 39,761 -2'15,056
20 Gas Telemetry equip 59,051 52,548 6,503
21 Misc Deffered Debits/Res Accto 901,446 676.085 225.361
22 Mutual Aid Response PGE 81,20t 81.208
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 Misc. Work in Progress
48 rJElEr reu laegurarqty uornm.
Expenses (See pages 350 - 351)
49 TOTAL 13,312,292 11,803,983
FERC FORM NO.1 (ED.12-94)
Name or Kesponoenl
Avista Corporation
tnts Keoon ts:(1) 5llRn Orisinat(2) nA Resubmission
Date of Report
(Mo, Da, Y0
0411512015
Year/Period of Report
End of 20141Q4
ACCUMULATED DEFERRED INCOME TMES (Account 190)
1. Report the information called for below concerning the respondent's accounting for defened income taxes.
2. At Other (Specify), include deferals relating to other income and deductions.
LIIIE
No
uescnPlron ano L(Jsau()rl
(a)
E'arance, vr E egrnrng
(b)
E atance aI trngof Year
1c)
,|Electric
5,183,28(8,884,982
Other
TOTAL Eleclric (Enter Total of lines 2 thru 7)5,183,28(8,884,982
Gas
1(991,86(1,147,643
11
1
1:
1t
1 Other
1(TOTAL Gas (Enter Total of lines 10 thru 15 991,86(1,147,U3
1 Other il,064,282 113,228,849
1t TOTAL (Acct 1 90) (Total of lines 8, 16 and 17)70,239,422 123,26',t,474
Notes
FERC FORM NO.1 (ED.12-88)Page 234
Name oI Kesponoent
Avista Corporation
lnts Reoon ls:(1) []An Orisinat(2) nA Resubmission
uale oI Hepon
(Mo, Da, Yr)
04t15t2015
YearlPeriod of Report
End of 2O14lQ4
CAPITAL STOCKS (Account 2O1 end 2O4\
't . 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. lf information to meet the stock exchange reporting
requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (i.e., year and
company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
-rne
No.
Class and Series of Stock and
Name of Stock Series
(a)
Number of shares
Authorized by Charter
(b)
Par or Stated
Value per share
(c)
Call Price at
End of Year
(d)
Account 201 - Common Stock lssued
2 No Par Value 200,000,000
3 Restricled shares
4 Total Common 200,000,000
5
b
7 Account 204 - Preferred Stock lssued 10,000,000
8
I
10 Cumulative
11
12
13 Total Preferred 10,000,000
14
15
16
17
'18
19
20
2'.!
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 Respondenl
Avista Corporation
This ReDort ls:(1) fiAn Original(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
CAPITAL STOCKS (Account 2O1 and 204) (Continued)
3. Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission
which have not yet been issued.
4. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or
non-cumulative.
5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding at end of year.
Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which
is pledged, stating name of pledgee and purposes of pledge.
OUTSTANDING PER BALANCE SHEET(Total amount outstanding without reduction
for amounts held by respondent)
HELD BY RESPONDENT Line
No.AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS
Snares(e)Amount(f)linares(s)UOSI(h)Snares(i)Amount
0)
1
62,243,374 984,400,740 2
112.04i 3,178,632 3
62,243.374 984,400,740 112,O4i 3,178,632 4
5
6
7
8
I
'10
11
12
13
14
15
16
17
1B
'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
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t20't5
Year/Period of Report
2014tQ4
FOOTNOTE DATA
WLineNo.:2 cotumn:a
--
During 2014, the Company executed a stock repurchase program. Through LZlStlI , the Company repurchased
2,529,615 shares. All repurchased shares under the program were retired and reverted to the status of authorized,
but unissued shares. The amounts in account 214 applicable to the retired shares were written off due to the stock
repurchase,
FERC FORM NO.1 12-87 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1An Original(2) TIA Resubmission
uate oI Kepon(Mo, Da, Yr)
04t1512015
Year/Period of Report
End of 20141Q4
OTHER PAID-IN CAPITAL (Accounts 208-211, inc.)
Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts. Provide a
subheading for each account and show a total for the account, as well as total of all accounts for reconciliation with balance sheet, Page '1 12. Add more
columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecling such
change.
(a) Donations Received from Stockholders (Account 208)-State amount and give brief explanation of the origin and purpose of each donation.
(b) Reduction in ParorStated value of Capital Stock (Account209): State amountand give brief explanation of the capital changewhich gave riseto
amounts reported under this caption including identification with the class and series of stock to which related.
(c)GainonResaleorCancellationof ReacquiredCapital Stock(Account210): Reportbalanceatbeginningofyear,credits,debits,andbalanceatend
of year with a designation of the nature of each credit and debit identified by the class and series of stock to which related.
(d) Miscellaneous Paid-in Capital (Account 21 1)-Classify amounts included in this account according to captions which, together with brief explanations,
disclose the general nature of the transactions which gave rise to the reported amounts.
LINENo.Item(a)Amount(b)
'l Equity transactions of subsidiaries -9,520,161
2
3
4
5
6
7
8
I
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 TOTAL -9,520,16'1
FERC FORM NO.'l (ED.12-87)Page 253
Name of Respondent
Avista Corporation
This Reoort ls:(1) finn Originat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
CAPITAL STOCK EXPENSE (Account 214)
1, Report the balance at end of the year of discount on capital stock for each class and series of capital stock.
2. 11 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.
Ltne
No.
utass ano Senes oT SIocK
(a)
E atance aI E.no oT Year
(b)
1 Common Stock - no par -25.079,123
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
'18
19
20
21
22 TOTAL -25,079,123
FERC FORM NO.1 (ED. 12-87)Page 254b
Name of Respondent
Avista Corooration
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t?015
Year/Perrod of Report
20141Q4
FOOTNOTE DATA
: 254 Line No.: 1 Column: b
Beginning Balance
lssuance of Common Stock
Repurchase and Retirement of Common Stock
Tax Benefit-Options Excercised
Excess Tax Benefits on stock compensation
Stock Compensation Accrual
Ending Balance
s
S
s
s
s
S
(!9,56L,5271
493,330
900,72L
406,364
357,913
(7,675,922)
125,O79,L231
During 2014, the Company executed a stock repurchase program. Through LZl3t lL4, the Company repurchased
2,529,6L5 shares. Al! repurchased shares under the program were retired and reverted to the status of authorized,
but unissued shares. The amounts in account 214 applicable to the retired shares were written off due to the stock
repurchase.
FERC FORM NO.1 .1 450.1
Name oI F(esponoent
Avista Corporation
This Reoort ls:(1) 5]An orisinal(2) l--lA Resubmission
uate or Kepon
(Mo, Da, Yr)
04t1512015
Year/Period of Report
End of 20141Q4
LONG-TERM DEBT (Account 221, 222, 223 and 224)
1 . Report by balance sheet account the particulars (details) concerning long{erm debt included in Accounts 221 , Bonds,222,
Reacquired Bonds, 223, Advances from Associated Companies, and 224, Other long-Term Debt.
2. ln 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. lnclude 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 certiflcates were
issued.
6. ln column (b) show the principal amount of bonds or other long{erm debt originally issued.
7. ln column (c) show the expense, premium or discount with respect to the amount of bonds or other long{erm 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.
lndicate 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
No.
Class and Series of Obligation, Coupon Rate
(For new issue, give commission Authorization numbers and dates)
(a)
Principal Amount
Of Debt issued
(b)
Total expense,
Premium or Discount
(c)
1 FMBS - SERIES A - 7.53% DUE 05/05/2023 5,500,00c 42,712
2 FMBS - SERTES A - 7.540/o DUE 5/05/2023 1,000,00c 7,766
3 FMBS - SERIES A - 7.39% DUE 5/1 1/201 8 7,000,00c 54,364
4 FMBS - SERTES A-7.450/o DUE 6/1 1/2018 15,500,00c 120.377
5 Discount - FMBS - SERIES A - 7 .45% DUE 6/1 1/2018 50,220
b FMBS - SERTES A - 7.180/o OUE 8t1112023 7,000,00c 54,364
7 ADVANCE ASSOCIATED-AVISTA CAPITAL ll (ToPRS)51,547,00C 1,296,086
8 FMBS - 6.37% SERIES C 25,000,00c 158,304
9 FMBS - 5.45olo SERIES 90,000,00c 1,192,6E1
't0 Discount- FMBS - 5,45% SERIES 239,400
't1 FMBS - 6,25% SERIES 150,000,00c 1 ,812,935
12 Discount- FMBS ,6.25% SERIES 367,500
13 FMBS - 5.70% SERIES 150,000,00c 4,702,304
14 Discount- FMBS - 5.70% SERIES 222,OOO
15 FMBS - 5.95% SERIES 250,000,00c 2,246,419
16 Discount- FMBS - 5.95% SERIES 835,000
17 FMBS - 5.125O/O SERIES 250,000,00c 2,284,788
18 Discount- FMBS - 5.125o/o SERIES 575,000
19
20 COLSTRIP 2010A PCRBs DUE 2032 66,700,00c
21 COLSTRIP 2010B PCRBs DUE 2034 17,000,00c
22 FMBS - 3.89% SERIES 52,000,00(385,'t29
23 FMBS - 5.55% SERIES 35,000,00(258,834
24 4.45% SERTES DUE 12-14-2041 85,000,00(692,833
25 4.23% SERTES DUE 11-29-2047 80,000,00c 730,833
26 FMBS- 0.84% SERIES 90,000,00c 515,369
27 FMBS- 4.11% SERIES 60,000,00(425,188
28
29
30
31
32
33 TOTAL 1,488,247,O9C 19,270,406
FERC FORM NO. 1 (ED.12-96)Page 256
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An Orisinal(2) nA Resubmission
Date of Report(Mo, Da, YQ
04t15t2015
Year/Period of Report
End of 20141Q4
LONG- I ERM DEts I (Account 221,222,223 and 224) (Contlnued)
10. ldentify separate undisposed amounts applicable to issues which were redeemed in prior years.
1 1. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium
on Debt - Credit.
12. ln a footnote, give explanatory (details) for Accounts 223 and 224 of nel 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, lf the respondent has pledged any of its long-term debt securities give particulars (details) in a footnote including name of pledgee
and purpose ofthe pledge.
14. lf 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. lf 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 Accounl 427 , interest on
Long-Term Debt and Account 430, lnterest on Debt to Associated Companies.
16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued.
Nominal Date
of lssue
(d)
Date of
Maturity
(e)
AMORTIZATION PERIOD vut)tat tuItu(Total amount outstanAing without
reduction for amounts held by
resolg5dent)
lnterest for Year
Arnount
(i)
-rne
No.Date From
(f)
Date To
(s)
05-06-1 993 05-05-2023 05-06-1 993 05-0s-2023 s,500,00(414,450 1
05-07-1 993 05-05-2023 05-07-1 993 05-05-2023 1,000,00(75,400 2
05-1 1-1 993 05-11-20t8 05-1 1 -1 993 05-1 1 -201 I 7,000,00(517,300 3
06-09-1 993 06-1 1-2018 06-09-1 993 06-1 1 -201 I 't5,500,00(1,154,750 4
E
08-12-'1 993 08-1 1 -2023 08-1 2-1 993 o8-11-2023 7,000,00(502,60(6
06-03-1 997 06-01 -2037 06-03-1 997 06-01 -2037 51,547,00(449,576 7
06-1 9-1 998 06-'t9-2028 06-1 9-1 998 06-1 9-2028 25,000,00(1,592,50(8
11-18-2004 12-01-2019 11-18-2004 12-01-2019 90,000,00(4,905,00(I
10
11-17-2005 12-01-2035 11-17-2005 12-01-2035 't50,000,00(9,375,00(11
't2
12-15-2006 07-01-2037 12-15-2006 07-01-2037 150,000,00(8,550,00(13
14
04-02-2008 06-01 -201 I o4-02-2008 06-01 -201 8 250,000,00(14,875,00(15
16
09-22-2009 04-01-2022 09-22-2009 04-01-2022 2s0,000,00(12,812,50C 17
18
19
12-15-20'lO 'lo-1-2032 12-15-2010 'to-1-2032 66,700,00(20
12-15-2010 3-1-2034 't2-15-2010 3-1-2034 17,000,00(21
12-20-2010 12-20-2020 12-20-2010 12-20-2020 52,000,00(2,022,80C 22
12-20-2010 12-20-2040 12-20-2010 12-20-2040 35,000,00(1,942,50C 23
12-14-2011 12-14-204'.1 12-14-201',!12-14-2M1 85,000,00(3,782,50C 24
11-30-2012 11-29-2047 11-30-2012 11-29-2047 80,000,00(3,384,00C 25
8-14-2013 8-14-2016 8-1 3-201 3 8-14-2016 90,000,00(756,00C 26
12-18-2014 12-1-2044 12-18-14 12-1-20U 60,000,00(89,05C 27
28
29
30
31
32
I,488,247,00C 67,200,926 33
FERC FORM NO.1 (ED. 12-96)Page 257
Name of Respcndent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
li-chedut;W.: 7 cotumnn -I
(1)Electric
(2) Natural Gas
Upon issuance Avista Capital ll issued $1.5 million of Common Trust Securities to the Company. ln December 2000, the
Company purchased $10.0 million of these Preferred Trust Securities. The interest for the year diclosed in the column (i)
reflects the net amount owed to third parties.
The Company reacquired this debt in 2010. These bonds have not been retired or canceled; the Company plans, based on
liquidity needs and market conditions, to remarket these bonds at a future data
gghe_q!9_e9ge:EL _!!!9 No.!29_ Cotumn: cThe Companv reaccruired these bonds in 201-0.The_9eUpely= r9e9 E+l rgqlqe E e _qgrrqs in . 2 0 l- 0 .
S-g!99{9E9g-216-- Lt* N".; 21 Cotumn: a - - - --____I
The Company reacquired this debt in 2010. These bonds have not been retired or canceled; the Company plans, based on
Liqqlqju r'gqo s_el_{_l1q1!el99!qiti o n s, to re m a rk et
S;hei\tte PaqAZsi Line No;21 cotumn: c
The Company reacquired these bonds in 2010
9.s4eg__-rtessz56 _ _-_I
The new issuance is based on the following state commission orders:
1. Order of the Washington Utilities and Transportation Commission entered July 13, 2011, as
amended on August 24,2011 in Docket No. U-1 11176;
2. Order of the ldaho Public Utilities Commission, Order No. 32338, entered August 25,2011;
3. Order of the Public Utility Commission of Oregon, Order No. 1 1334, entered August 26,2011;
Order of the Public Service Commission of the State of Montana, Default Order No. 4535
Scnedute pige:256 Line No.:27 Cotumn: c
--
Expenses may change as more invoices related to this issuance become known.
FERC FORM NO.1 (ED. 12.87 450.1
Name or Hesponoent
Avista Corporation
This Reoort ls:(1) 5.1Rn Originat(2) -A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
1. Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show
computation of such tax accruals. lnclude in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return for
the year. Submit a reconciliation even though there is no taxable income for the year. lndicate clearly the nature of each reconciling amount.
2. lf the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as if a
separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group
member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.
3. A substitute page, designed to meet a particular need of a company, may be used as Long as the data is consistent and meets the requirements of
the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
Ltne
No.
f,anlcurars (ueralrs)
(a)
AmounI
(b)
1 ,let lncome for the Year (Page 1'17)192,M0,688
2
3
4 [axable lncome Not Reported on Books
-149,986,684
6
7
I
9 )eductions Recorded on Books Not Deducted for Return
10 146,36s,191
't1
12
13
14 ncome Recorded on Books Not lncluded in Return
'15 7,183,319
't6
17
18
19 )eductions on Return Not Charged Against Book lncome
20 -252,358,072
21
22
23
24
25
26
27 :ederal Tax Net lncome -69,2923U
28 ihow Computation of Tax:
29 :ederal Tax Net lncome
30 )tate Tax @2%, Less ldaho ITC -1,858,807
31 :ederal Tax Net lncome, Less State Tax -71.',t51 ,211
32
33 :ederal Tax @ 35o/o -24,902,924
34
35 rrior Years True ups -29,198,415
36 )abinet Gorge Tax Credits -185,265
37 l-otal Federal Tax Expense -54,286,604
38
39
40
41
42
43
44
261
Name of Respondent
Avista Corporation
ThiS
(1)
(2\
leoort ls:
1]An Originat
-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
rAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
'l . Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. lf the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
_tne
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I axesCharoed
QtrihsYear(d)
I axesPaid
QpringYear(e)
Adjust-
ments
(fl
I axes Accrueo(Account 236)
(b)
Preoard laxes
ilnclude in Account 165)
1 FEDERAL:
2 lncome Tax 2010 162,5'19 89,714 -2,219,209 -1,392,677
3 lncome Tax 201 1 2,697,260 661,662 -2,070,474
4 lncome Tax 2012 2,014,544
5 lncome Tax 2013 -3,666,967
6 lncome Tax (Current)-58,137,587 -23,335,818 470,244
7 Retained Earnings
I Prior Retained Earnings -1,392,677 1,392,677
I Prior Retained Earnings -2,070,474 2,070,474
0 Prior Retained Earnings -2,124,050
1 Prior Retained Earnings 483,257
2 Current Retained Earnings 470,2M
3 Total Federal 4,863,102 -58,047,873 -24,893,365
4
5 STATE OF WASHINGTON:
6 Property Tax (2012)405 405
7 Property Tax (20'13)12,098,968 -96,763 12,002,205
8 Property Tax (2014)14,264,301
Excise Tax (2010)-22,495
20 Excise Tax (20'13)2,862,373 -19,365 2,843,932 924
21 Excise Tax (2014)25,985,628 23,217,12'.1
22 Natural Gas Use Tax 9,107 5,25C 4,600 -8,348
23 Municipal Occupation Tax 3,052,429 23,805,37€23,904,238
24 Sales & Use Tax (2012)-10,661 -'t0,661
25 Sales & Use Tax (2013)'103,048 103,365 3't8
26 Sales & Use Tax (2014)907,515 834,948 -317
27 Total Washington '18,093,174 64,85'1,537 62,899,748 -7,423
28
29 STATE OF IDAHO:
30 lncome Tax (2013)-63,461 104,681
31 lncome Tax (2014)294,500 181,220
32 Property Tax (20121 352,996 -352,996
Property Tax (20'13)3,319,617 -13,235 3,307,101
34 Property Tax (2014)6,783,896 3,386,321
35 Sales & Use Tax (2013)4,043 4,043
36 Sales & Use Tax (2014)169,667 104,050
37 KWH Tax (2012)1
38 KWH Tax (2013)1 9,1 84 -134 19,0s0
39 KWH Tax (2014)438,004 410,861
40 Franchise Tax (2013)1,573,957 1,577,085
41 TOTAL 22,',t03,801 34,35't ,691 67,180,79i
FERC FORM NO.1 (ED.12-96)Page
Name of Respondenl
Avista Corporation
This ReDort ls:(1) 5]An orisinal(2) J-1A Resubmission
uale or Kepon(Mo, Da, Y0
04t15t2015
YearPenoo oI Kepon
End of 20141Q4
IAXTS ACCRUEIJ, PREPAID AND GHARGED DURING YEAR (Continued)
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otheuise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.'1 and 409.'1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the laxes charged to utility plant or other balance sheet accounts.9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF T :S CHAI(GED Line
No,(Taxes accrued
Account 236)(o)
Prepaid Taxes
(lncl. in Account 165)
Electric(Account 408.1 , 409.1 )
trxraorornary rrems
(Account 409.3)
,\otusrmenls to Ner.
3arnings (Account 439)
(k)
Other
(l)
1
1,078,764 89,714 2
-34,876 3
2,014,544 4
-3,666,967 5
-34,331,525 -5,279,512 -52,858,075 5
7
I
I
-2,124,050 10
483,257 11
470,244 12
-38,017,611 -5,279,512 -52,758,361 13
14
1
405 1
-148,364 51,60'l 17
14,264,301 11,286,939 2,977,362 1
-22,495 1
-21,453 2,088 2C
2,768,507 19,708,537 6,277,091 21
1,409 5.250 22
2,953,568 17,690,449 6,'t'14,927 23
24
1 25
72,250 907,515 26
20,037,541 48,520,953 16,330,584 27
28
29
41 ,220 83,745 20,936 30
1 13,280 377,935 -83,435 31
-350,376 -2,620 32
-719 -13,235 33
3,397,575 5,483,117 1,300,779 34
35
5,617 169.667 36
,|37
-134 38
27,143 $8,e52 -648 39
-3,128 40
-10,725,297 63,584,050 -29,232,356 41
FERC FORM NO.1 (ED.12-96)Page 263
Name ot Kesponoent
Avista Corporation
This Reoort ls:(1) 5]An orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4115t2015
Year/Period of Report
End of 20141Q4
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
1 . Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. lf the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
-tnE
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I axesCharoed
Rg*t
(d)
I axesPaid
QyringY ear(e)
Adjust-
ments
(f)
I axes Accrueo(Account 236)(b)
Freoato I axes
llnclude in Account 165)(c)
1 Franchise Tax (2014)4,676,'.t79 3,025,490
2 Total ldaho 5,206,337 12,100,562 12,075,221
3
4 STATE OF MONTANA:
lncome Tax (2011 & Prior)-22,865
6 lncome'lax (2012)-68,011 -68,011
7 lncome Tax (2013)183,678 469,605 408,543 -122,6',t6
lncome Tax (20't4)-348,731 75.000
c Property Tax (2012)431 -431
1C Property Tax (2013)4,071,297 4,071,297
11 Property Tax (2014)8,465,757 4,239,318
12 Colstrip Generation Tax 1,538 1,538
1 KWH Tax (2013)'166,901 166,901
14 KWH Tax (2014)1,175,493 912,013
15 Consumer Council Tax 11 48 50
't€Public Commission Tax 43 165 't90 1
17 Total Montana 4,354,350 8.824,234 8,966,888 -'t22,615
1
1!STATE OF OREGON:
2(lncome Tax (2012)-25,001 -125,000
21 lncrme Tax (2013)786,066 -886,067 -100,000 1
2i lncome Tax (2014)-555,1 85 100,000
2i Property Tax (2013)-2,086,107 1
2t Property Tax (2014)4,829,077 4,915,625
2!BETC Credit (20'10 and Prior)17.483
2t BETC Credit (2011)-29,962
21 BETC Credit (2012)-57,789
2t Glendate Regulatory Cr. 2009 -34,9'11
2l Franchise Tax (2010)513 -513
3(Franchise Tax (2012\24,531 24,258 -273
31 Franohise Tax (2013)889,8'r4 889,921 107
32 Franchise Tax (2014)3,358,313 2,582,151 166
5J Total Oregon -550,329 6,745,625 8,286,955
3t
aa STATE OF CALIFORNIA:
3€lncome Tax (2011)-800
31 lncome Tax (2013)1,600 '1,60C
38 lncome Tax (2014)'t,600
e(Total California -2,400 1,60C 1,600
4C
41 TOTAL 22,103,801 34,351,692 67,180,79i _1
FERC FORM NO. 1 (ED.12-96)Page 262.1
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and '109.'1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
(1) ffiAn Original
Date of Report(Mo, Da, Yr)
Electric(Account 408.1 , 409. 1 )
FERC FORM NO.1 (ED.12-96)Page 263.1
Name of Respondent
Avista Corporation
ThiS
(1)
(2)
leoort ls:
ElAn orisinat
;1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
IAAElj AUUKUEU, F'KEI-'AIU ANU UHAKUEU UUKINLj YEAK
1 . Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the yeaI. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. lf the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged dlrect to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
_rne
No.
Kind of Tax
(See instruction 5)
(a)
tsALANCE AT BEGINNING OF YEAR I AXESCharoed
QprifisY ear(d)
I axesPaid
QyringYear
(e)
Adjust-
ments
(0
I AXEU AU(;I UgU(Account 236)
(b)
(rncru[L"ffic3lf;irosl
1 MISCELIANEOUS STATES:
lncome Tax (2012)
3 lncome Tax (2013)122.613 122,614
4 lncome Tax (2014)28,632
5 Total Misc States -122,613 28,632 122,6'.t4
6
COUNTY & MUNICIPAL
I Vehicle Excise Tax
I WA Renewable Energy -561 -228,689 -228,689
't0 Misc.-11,055 76,066 72,434 7,421
11 Total County 1 1 ,616 152,623 -156,255 7,421
12
13
14
15
16
17
18
19
20
21
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
?o
4C
41 TOTAL 22,103,801 34,351,694 67,180,791
FERC FORM NO. 1 (ED. 12-96) page 262.2
Name or Hesponoenl
Avista Corporation
This Reoort ls:(1) fiRn Originat(2) nA Resubmission
UATC OI KEDON(Mo, Da, Yi)
04t15t2015
Year/Period of Report
End of 20141Q4
tA ES AUUKUEU, PKEt-AtU ANU UHAKUEU UUK|NLi YEAK (UOnIrnUeO)
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (fl and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.'1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or.account, state in a footnote the basis (necessity) of apportioning such tax.
BALANCE AT :ND OF YEAR DISTRIBUTION OF Si t:HAF?T;FII Line
(Taxes accrued
Account 236)(s)
Preparo I axes
(lncl. in Af6"yrnt tOSl
Electric(Account 408.1 , 409.1 )
Enraorornary tlems
(Account 409.3)
f\otusrrltents tt) r(e[.
Earnings (Account 4391
(k)
Other
(D
No.
1
2
1 5
28,632 28,632 4
28,633 28.632 5
o
7
8
-561 -228,689 9
2 76,066 10
-559 -152,623 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
-10,725.297 63,584,050 -29,232,356 41
FERC FORM NO.1 (ED.12-96)Page 263.2
Name of Respondent
Avista Corporation
tnrs xepon ts:(1) fiAn Original(2) l-lA Resubmission
uate oI Kepon(Mo, Da, Y0
04115t2015
YearPefloo oI Kepon
End of 20141Q4
ACCUMUI-ATED DEFERRED INVESTMENT TAX CREDITS (Account 255)
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and
nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g).lnclude in column (i)
the average period over which the tax credits are amortized.
-tne
No.
ACCOUnI
Subdivisions(a)
E atance aI E'eotnntno
OI YEAI
(b)
Deferred for Year ,{il(Jqalt9ils to
Current Yea/s lncome Adjustments
(s)A@OUnt NO(c)AmounI(d),luuuuilt rr()(e)AmounI(0
3o/o
4o/o
7%
10o/o
12,234,367 411 -1 95,52t
TOTAL 12,234,367 -195,528
1 Gas Property (100%46,176 411 12,671
11 106,488 411 21,32t
1 TOTAL PROPERTY 152,664 33,99(
1
1
,|
1(
1
1
,|
2t
2'
2i
l:
2t
2!
2(
2i
2t
3(
31
5.
JI
3t
3{
3(
3;
3I
3(
4(
4'.
4i
4i
4t
4l
4t
41
4t
FERC FORM NO.1 (ED.12-89)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinal(2) llA Resubmission
uate oI Hepon(Mo, Da, Yr)
04t15t2015
YearlPeriod of Report
End of 20141Q4
ACCUMULATED DEFERRED INVESTMENT TAX CREDTTS (Account 255) (continued)
Balance at End
of Year
/h\
Averaoe renooof Allocation
to lncomeri)
ADJUSTMENT EXPLANATION Line
No.
1
2
3
4
5
12,038,839 b
7
12,038,839 I
9
33,504 10
85,1 64 11
1 18,668 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. I (ED. 12-8s)Page 267
Name of Respondent
Avista Corporation
This Report ls:(1) p!An Orisinal(2) -A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 2O14lQ4
OTH E R D E FFE RE D C R EDI-S (Accou nt-253)
1. Report below the particulars (details) called for concerning other deferred credits.
2. For any deferred credit being amortized, show the period of amortization.
3. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $1 00,000, whichever is greater) may be grouped by classes.
Line
No.
Description and Other
Deferred Credits
(a)
Balance at
Beginning of Year
(b)
DEBITS
Credits
(e)
Balance at
End of Year
(0
uonlra
Account(c)
Amount
(d)
1 Defer Gas Exchange (253028)1,500,00c 375,01C 1j24.990
2 Rathdrum Refund (2531 20)205,754 33,822 171.932
3 NE Tank Spill (253130)16,782 9,74e 26,528
4 Keftle Falls Diesel Leak (254135)664,69S 664,699
5 Bills Pole Rentals (253140)296,33S '15,301 311,640
b cR-cs2 GE LTSA (253150)2,003,14C 838.472 1,164,668
7 CR-Credit Resource Actg 901,44€676,085 225,361
8 DOC EECE Grant (253155)271,38C 94,098 177,282
9 Defer Comp Retired Execs (253900)36,255 25,926 10,329
10 Defer Comp Active Execs (253910)9,170,452 493,566 8,676,886
11 Executive lncent Plan (253920)140,00c 140,000
12 Unbilled Revenue (253990)1,048,274 374,016 674,258
13 WA Energy Recovery Mechanism 8,024,194 8,024,194 4,224,011 4,224.011
14 Misc Deferred Credits 138,36S 138,369 3,677,15€3,677,'156
15 REC Deferral 1,606,948 1,606,948
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 25,359,333 12,680,506 8,590,913 21,269,740
FERC FORM NO. 1 (ED. 12-94)Page 269
This Page Intentionally Left Blank
FERC FORM NO.1 (ED.12-96)Page 274
Name oI Kesponoent
Avista Corporation
This Reoort ls:(1) 5]Rn originat(2) 1--1A Resubmission
uale or Kepon
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
ACCUMULATED DEFFERED INCOME TAXES - OTHER PROPERTY (ACCOUNI 282)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes rating to property not
subject to accelerated amortization
2. For other (Specify),include deferrals relating to other income and deductions.
-tne
No.
Account
(a)
Balance at
Beginning of Year
(b)
CHANGES DURING YEAR
Amounts Debited
to Account 410.1
(c)
Amounts Credited
to Account 41 1 .1
(d)
2 Electric 298,124,105 91,710,027
Gas 104,243,017 37,166,301
4 Other 44.733,113 6,744,789
5 TOTAL (Enter Total of lines 2 thru 4)447,100,235 135,621,117
6
7
I
I TOTAL Account 282 (Enter Total of lines 5 thru 447,100,231 135,621,117
11 Federal lncome Tax 436,033,91i 131,984,301
12 State lncome Tax 11,066,323 3,636,81€
't3 Local lncome Tax
NOTES
Name of Respondent
Avista Corporation
This Reoort ls:(1) E:lAn Orisinar(2) nA Resubmission
Date of Report I Year/Period of Report(Mo, Da, Yr) I enO or 2}14te4
o4t15t2015
ACCUMUI-ATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) (Continued)
3. Use footnotes as required.
CHANGES DURING YEAR ADJUSTMENTS
Balance at
End of Year
(k)
Line
No.
Amounts Debited
to Account 410.2
(e)
Amounts Credited
to Account 41 1.2
(0
Debits Credits
Account
Credited(s)
Amount
(h)
Account
Debited
/i)
AmounI
0)
389,834,1 3:2
141,409,3'il 3
51,477,90"4
582,721,351 5
6
7
8
582,72'.t,351 I
568,018,21:1'.l
14,703,'t3(12
13
NOTES (Continued)
FERC FORM NO. t (ED.12-96)Page 275
Name or Kesponoenl
Avista Corporation
I NIS H€(1) E(2) T
oon ls:
]en Originat
1A Resubmission
uale or Kepon
(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 20'l4lQ4
ACCUMULATED DE FFERED INCOME TAXES - OTHER (AccouNt 2E3)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts
recorded in Account 283.
2. For other (Specify),include deferrals relating to other income and deductions.
-ine
No.
Account
(a)
Balance at
Beginning of Year
Ib)
CHANGES DURING YEAR
to Acco(Blt 410.1
,tmounIS uteglleq
to Account 411.1(d)
?Electric 19,241,501 -2,526,001
4
5
6
7
8
I TOTAL Electric (Iotal of lines 3 thru 8)19,241,501 -2,526,00'
11 Gas -3,856,614 3,085,37r
12
13
14
15
1€
,|TOTAL Gas (Total of lines 11 thru 16)-3,856,614 3,085,37(
1€Other 146,459,547 -3,06'r ,1 3(
'19 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 1 8)161,844,434 -2,501,76
21 Federal lncome Tax 161,844,434 -2,501,76
22 State lncome Tax
2?Local lncome Tax
NOTES
FERC FORM NO. 1 (ED.12-96)Page 276
Name of Respondent
Avista Corporation
This Reoort Is:(1) 5]Rn Orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
ACCUMUISIED DEFERRED INCOME TAXES - OTHER (Ac@unt 283) (Gonnnued)
3. Provide in the space below explanations for Page 276 and 277. lnclude amounts relating to insignificant items listed under Other.
4. Use footnotes as required.
CHANGES DURING YEAR ADJUS'ITS
Balance at
End of Year
ft)
Line
No.
AmounIS ueDlleo
to Account 410.2
/e)
Amounts ureofteo
to Account 41 1.2
(fl
Debits Credits
ACCOUnt
cq$1tea
Amount
(h)
,\CCOUnIDebited/i\
t\mounI
fi)
1,'.128,945 -500,852 17,343,593 3
4
5
6
7
8
1,128,945 -500,8s2 17,343,593 I
62,407 -708,828 11
12
13
14
15
16
62,407 -708,828 17
5,739,59i 70,560,211 208,219,022 18
1,128.945 5,739,59]70,121,766 224,853,787 19
1 ,1 28,945 5,739,59i 70,121,766 224,853,787 21
22
23
NOTES (Continued)
FERC FORM NO.1 (ED.12-96)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Originat(2) [-lA Resubmission
uate or Kepon(Mo, Da, Yr)
04t15t2015
Year/Peraod of Report
End of 20141Q4
OTHER REGULATORY lABl LITIES (Account 254)
1. Report below the particulars (details) called for conce.rning other regulatory liabilities, including rate order docket number, if applicable.
2. Minor items (5% of the Balance in Account 254 al end of period, or amounts less than $100,000 which ever is less), may be grouped
by classes.
3. For Regulatory Liabilities being amortized, show period of amortization.
Line
No.
Description and Purpose ol
Other Regulatory Liabilities
(a)
Balance at Begining
of Current
QuarterA/ear
(b)
DEBITS
Credits
(e)
Balance al End
of Current
QuarterA/ear
(f)
l\CCOUNI
Credited
(c)
AMount
(d)
1 ldaho lnvestment Tax Credit (254005)5,4C9,558 5,052,481 10,462,03{
2 Ore.qon BETC Credit (2514010)s00,000 331,1 3t 83'1,13t
3 Noxon, ITC (254025)3,293,863 190 52,63:3,241,23
4 Settled lnt Rate Swaps (254090)1 2,965,590 3,45/,96:16,423,55i
5 Unsettled lnt Rate Swaps (254100)33,543,258 176 33,082,94:460,31(
6 Oregon Commercial Fee (254120)1,94 1,94:
7 FAS 109 lnvest Credit (254180)82.240 190 18.30(63,90(
8 Nez Perce (254220)660,3s6 557 22.Nt 638,34{
9 ldaho Eaminss Test (254229)4,275,411 4,275,411
10 Oregon Senate Bill (254250)407 73,35;73,35;
11 Decouplins Rebate (254328)2,279 407 2,271
12 BPA Parallel Cap (254331 )5,397,'106 407 4,588,97(808,1 3(
13 BPA RES EXCH (254345)407 1,659.451 1,659,45;
14 Unrealized Cunency Exchange (254399)143 28,23i ' 28.23',
't5 ldaho PCA 9,879,394 9,879,39r 9,962,091 9,962,09'
16 Roseburg/Medford 8,726 8,72t 8,721 8,721
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 71,742,330 47,758,78 24,850,812 48,834,355
FERC FORM NO. 1/3-Q (REV 02-04)Page 278
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
tnrs Keoon ts:(1) 5]An Originat(2) 11A Resubmission
Date of Report(Mo, Da, Yr)
04t15t20i5
Year/Period of Report
End of 20141Q4
ELECTRIC OPERATING REVENUES (Account 4OO)
1 . The following instructions generally apply to the annual version of these pages. Do not report quarterly data in colurnns (c), (e), (0, and (g). UnbillecJ revenues and M\fyH
related to unbilled revenues need not be reported separately as required in the annual version of these pages.
2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
3. Report number of customers, columns (0 and (g), on the basis of meters, in addition to the number of f,at rate accounts; except that where separate meter readings are added
for billing purposes, one customer should be munted for each group of meters added. The -average number of customers means the average of twelve figures at the close of
each month.
4. lfincreasesordecreasesfrompreviousperiod(columns(c),(e),and(g)),arenotderivedfrompreviouslyreportedfigures,explainanyinconsistenciesinafootnote.
5. Discloseamountsof$250,000orgreaterinafootnoteforaccounts451,456, and457.2.
Line
No
Title of Account
(a)
Operating Revenues Year
to Date Quarterly/Annual
/h)
Operating Revenues
Previous year (no Quarterly)
(c)
1 Sales of Electricity
2 (440) Residential Sales 338,697,524 331 ,866,712
3 (442) Commercial and lndustrial Sales
4 Small (or Comm.) (See lnstr. 4)300,108,664 289,604,042
5 Large (or lnd.) (See lnstr. 4)110,774,72i 1 13,631 ,878
6 (444) Public Street and Highway Lighting 7,549,441 7,266,653
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
I (448) lnterdepartmental Sales 1 ,1 63,95i 1,103,974
10 TOTAL Sales to Ultimate Ccnsumers 758,29431e 743,473,259
11 (447) Sales for Resale 't50,887,38:143,390,56E
12 TOTAL Sales of Electricity 909,181 ,69!886,863,824
13 (Less) (449.1) Provision for Rate Refunds 7,503,194 2,047,837
't4 TOTAL Revenues Net ofProv. for Refunds 901,678,504 884,815.987
15 Other Operating Revenues
16 (450) Forfeited Discounts
17 (451) Miscellaneous Service Revenues 527,89?590.953
18 (453) Sales of Water and Water Power 475,00C 432,332
'19 (454) Rent from Electric Property 3,037,40:3,023,492
20 (455) I nterdepartmental Rents
21 (456) Other Electric Revenues .'94,639,088 1 35,207;88€
22 (456.1) Revenues from Transmission of Electricity of Others 14,745.982 25.386.252
23 (457.'1) Regional Control Service Revenues
24 (457.2) Miscellaneous Revenues
25
26 TOTAL Other Operating Revenues 1 't3,425,368 164,640,915
27 TOTAL Electric Operating Revenues 1 ,01 5,1 03,873 '1,049,456,902
FERC FORM NO.1/3-Q (REV. 12-05)Page 300
Name of Respondent
Avista Corporation
This Reoort ls:(1) 51en originat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
ELECTRIC OPERATING REVENUES (Account 400)
6. Commercial and industrial Sales, Account 442, may be classi6ed according to the basis of classifcation (Small or Commercial, and Large or lndustrial) regularly used by the
respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform System of Accounts. Explain basis of classification
in a footnote.)
7, See pages 108-109, lmportanl Changes During Period, for important new teritory added and important rate increase or decreases.
B, For Lines 2,4,5,and 6, see Page 304 for amounts relating to unbilled revenue by accounts.
9. lnclude unmetered sales. Provide details of such Sales in a botnote.
MEGAWATT HOURS SOLD AVG.NO. CUSTOMERS PER MONTH Line
No.Year to Date Quarterly/Annual
(d)
Amounl Prevrous year (n0 uuanerry)
(e)
Cunent Year (no Quarterly)
(f)
Previous Year (no Quarterly)
(q)
3,693,787 3,745,25!324,188 321,09{2
3,189,422 s,146,81!40,988 40,201 4
1,868,012 1,979,321 1,385 1,38(5
25,116 25,81t 531 52',6
7
I
12,585 12,19i 103 9I 9
8,788,922 8,909,40!367,1 95 363,31't0
4,050,611 4,409,58{11
12,839,533 13,318,994 367,1 95 363,31'12
13
12:839.533 13,318,994 367,1 95 363,31i 14
Line 12, column (b) includes $ 1,516,880 of unbilled revenues.
Line 12, column (d) includes 12,644 MWH relating to unbilled revenues
FERC FORM NO. 1/3-Q (REV. 12-0s)Page 301
Name oI Kespondent
Avista Corporation
This Rep(1) tr(2) Tt
)rt ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-31 1.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301 . lf the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
LIIIE
No.
ilvgr clu I tUE ut natE SulttruutE
(a)
MVVn >OtO
(b)
ngvtt rug
(c)
AVglage r\utilIJEI
of Cu,3\omers
KVVN OI UAIESPer Customer(e)TWfrg%["'(f)
1 RESTDENTIAL SALES (440)3,547,03C 311,952.51i 308,53i 11,491 0.0878
1 Residential Service
2 Residential Service
3 Residential Service
'12 Res. & Farm Gen. Service 82,45e 10,876,47!13,83{5,95(0.'131!
15 MOPS ll Residential
22 Res. & Farm Lg. Gen. Service 46,603 3,924,921 7i 638,39i 0.0842
30 Pumping-Special 1 24t 1,00(0.246C
32 Res. & Farm Pumping Service 9,271 1.043.592 1,73(5,331 0.112r.
1 48 Res. & Farm Area Lighting 4,27e 't,059,57;0.247t
11 49 Area Lighting-High-Press.23:74,06{0.317!
56 Centralia Refund
I 95 Wind Power 1 55,57(
1 72 Residential Service
1 73 Residential Service
1 74 Residential Service
76 Residential Service
1 77 Residential Service
1 58A Tax Adjustment 46,83(
2(58 Tax Adjustmenl 9.289.66
21 SubTotal 3,689,87i 338,329,801 324,18t 11,38i 0.0917
Zt Residential-Unbilled 3,91!367,72'0.093s
23 Total Residential Sales 3,693,78i 338,697,522 324,181 11,39/0.0917
2t,
2!coMMERCTAL SALES (442)
2E 2 General Service
21 3 General Service
2t 11 General Service 861,68t 95,281,68:36,92t 23,33t 0.1 10e
2S 12 Res. & Farm Gen. Service
3C 16 MOPS ll Commercial
31 1 9 Contract-General Service
J/21 Large General Service 1,860,23(161,220,31(2,91i 637,72i 0.0867
3:25 Extra Lg. Gen. Service 352,69!21,686,56/1 27,130,692 0.061a
34 28 Contract-Extra Large Serv
QT 31 Pumping Service 99,95(8,3'r 1,282 1,13:88,22t 0.0831
3€47 Atea Lighting-Sod. Vap 6,08i 1,363,88:0.2242
3i 49 Area Lighting-High-Press.2,54i 611,621 o.2401
3t 56 Centralia Refune
?c 95 Wind Power 77,37i
4(74 Large General Service
41 TOTAL BiIIed 12.826,881 907.664.81(367.1 9l 34,93:0.070t
42 Total Unbilled Rev.(See lnstr. 6)12,64,1 .516.88(0.1 20(
43 TOTAL 12,839,53r 909,18'1,69(367,1 9l 34,96;0.070t
FERC FORM NO. 1 (ED. 12-ss)Page 304
Name of Respondent
Avista Corporation
lnls Keo(1) E(2) T1
on ls:
An Original
A Resubmission
uale oI Hepon(Mo, Da, Yr)
04115i2015
Year/Period of Report
gn6 e1 2014/Q4
SALES OF ELECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-31 1.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Opgrating Revenues," Page
300-301 . lf the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly),
5. For any rate schedule having a fuel'adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
:tne
No.
rrur ilgEr ailu r ruE 9t [att sgneuutc
(a)
tvtYvil 99tu
(b)
nEvEt tuE
(c)
hvtrr dgE tYur r ruEr
of Clso\omers
KVVn Or >aESPer Customer(e)
I{CVENUE FETKWh Sold(0
75 Large General Service
76 Large General Service
77 General Service
4 58A Tax Adjustment -40i'1 5t
58 Tax Adjustment 10,738,62!
SubTotal 3,183,211 299,251.202 40,98t 77,662 0.094(
Commercial-Unbilled 6,211 857,461 0.1 381
Total Commercial 3,189,42i 300,108,664 40,98t 77,814 0.0941
1 TNDUSTRTAL SALES (442)
11 2 General Service
1 3 General Service
1 8 Lg Gen Time of Use
1 11 General Service 10,89S 1,228,69!26(41 ,91S 0.112i
1f 12 Res. & Farm Gen. Service
1 21 Large General Service 212.17(17,730,63'15i 1,351,401 0.0838
1 25 Extra Lg. Gen. Service 1,551,10!83,220,19!,|86,'t72.722 0.0537
1 28 Contract - Extra Large Service
1 29 Contracl Lg. Gen. Service
2t 30 Pumping Service - Special 24.811 1,720.52(,31 800,61:0.069:
21 31 Pumping Service 61,62t 5,273,60i 77!79,52C 0.085€
Zt 32 Pumping Svc Res & Firm 4,57t 394,1 0(141 31,792 0.0861
2i 47 Area Lighting-Sod. Vap 22i 49,60i 0.218t
2t 49 Area Lighting - High-Press 6r 14,59i o.2281
2a 95 Wind Power 1,79t
2t 48 Area Lighting-Sod. Vap.
21 73 General Service
2t 74 Large General Service
2l 75 Large General Service
3(76 Pumping Service
31 77 General Service
St 58A Tax Adjustment -1,16t
3:58 Tax Adjustment 850,431
3t SubTotal 1,865,49u 110,483,03(1,38:1,346,92t 0.0592
3C lndustrial-Unbilled 2,51t 291,697 0.1 1 5€
Jt Total lndustrial 1 ,868,0't;110,774,72i 1,38t 1,348,741 0.0593
3i
3t STREET AND HWY LIGHTING (444
3!6 Mercury Vapor St. Ltg
4(7 HP Sodium Vap. St. Ltg
41 TOTAL BiI|ed '12.826.88(907,664,81!367,1 9r 34,93'0.070r
42 Total Unbilled Rev.(See lnstr. 6)12.64,1 ,516,88(0.1 20(
43 TOTAL 12,839,53 909,1 81 ,59!367,1 9t 34,96i 0.070t
FERC FORM NO.1 (ED.12-95)Page 304.1
Name of Respondent
Avista Corporation
I nrs Kep(1) tr(2) T1
on ts:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
966 61 2014/Q4
SALES OF :LECTRICITY BY RATE SCHEDULES
1. Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300'301 . lf the sales under any rate schedule are classified in more than one revenue account, List the rate schedule and sales data under each
applicable revenue account subheading.
3. Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule), the entries in column (d) for the special schedule should denote the duplication in number of reported
customers.
4. The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5. For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6. Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
_tne
No.
,rurnl)Er at|q r rue or nate sgneoute
(a)
vvil gutu
(b)
nEvtit tut
(c)
nvEtduE truItIucI
of C[,;\omers
KVVn Or batesPer Qqstomer(e)
F(evenue FerKWh Sold(f)
11 General Service at 4,44e 11,66;0.1271
41 Co-Owned St. Lt. Service 211 42,74i 1t 13,37r 0.1 998
42 Co-Owned St. Lt. Service 20,502 6,811,47!39(51,381 0.3322
High-Press. Sod. Vap,
43 Cust-Owned St. Lt. Energy zo:,2,00(0.1 31 r
and Maint. Service
44 Cust-Owned St. Lt. Energy 631 97,53(3(21,03:0.154€
and Maint. Svce - High-Pres
Sodium Vapor
1 45 Cust. Owned St. Lt. Energy Svc '1 ,41t 99,75{1€88,43{0.070I
1 46 Cust. Owned St. Lt. Energy Svc 2,31i 221,54t 6€35,1 0t 0.095€
1 58A Tax Adjustment -781
1 58 Tax Adjustment 272,461
1 SubTotal 25,11 7,549,441 531 47,291 0.300€
1 Street & Hwy Lighting-Unbilled
'l(Total Street & Hwy Lighting 25,'t'.l 7,549,444 531 47,291 0.300e
1
1 OTHER SALES TO PUBLIC
1((44s)
2(None
2'
21 INTERDEPARTMENTAL SALES 12,58!1 ,1 63,95i 10:122,18/0.092t
2l 58 Tax Adjustmenl
2t Total lnterdepartmental 12,58I 1 ,163,95i 10:122,181 0.0925
2!
2t SALES FOR RESALE (447)4,050,61 '150,887,38:0.0373
21 6'l Sales to Other Utilities (NDA)
2t
2l
3(Total Sales for Resale 4.050,61 150,887,38:0.0373
31
5a
3t
aa
3t
3;
3t
3!
4(
41 TOTAL Billed 12.826.881 907,664.81(367, I 9l 34.93:0.070t
42 Total Unbilled Rev.(See lnstr. 6)12,64,1,516,88(0.1 20(
43 TOTAL 12,839,53:909,181,69(367,'t9t 34,96 0.070t
FERC FORM NO. 1 (ED. 12-9s)Page 304.2
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
tnts x(1) t(2) r
OON IS:
]Rn originat
lA Resubmission
uate ot Hepon(Mo, Da, Y0
o4t15t2015
Year/Period of Report
End of 20141Q4
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviale or truncate the name or use acronyms. Explain in a footnote any
ownership interest or afflliation the respondent has with the purchaser.
3. ln column (b), enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ - for requirements service. Requirements service is service which the supplier plans to provide on an ongoing basis (i,e., the
supplier includes projected load for this service in its system resource planning), In addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse condltions (e.9., 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.
lF - 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{erm 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{erm service from a designated generating unit. "Long{erm" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
_rne
No.
Name of Company or Public Authority
(Footnote Affi liations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
AVCIdqE
Vlonthly NCF Deman
(e)
AVeraoeMonthly CP-Demanr
(0
1 BP Energy Company SF ISDA
2 BP Energy Company SF Tariff 9
3 Bonneville Power Administration LF Tariff 8
4 Bonneville Power Administration LF ACS-06
5 Bonneville Power Administration SF Tariff 9
b Bonneville Power Administration LF Iaritl 12
7 British Columbia Hydro and Power Author tF Taritl'l2
8 Brookfield Energy Marketing LP SF Tariff 9
9 Burbank, City of SF Tariff 9
10 Calpine Energy Services LP SF Tariff 9
11 Cargill Power Markets, LLC SF Tariff 9
12 Chelan County PUD No. 1 SF Tariff 9
13 Chelan County PUD No. 'l -F Tarifl 12
14 Clark County PUD No. 1 SF Tariff 9
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO. 1 (ED.12-90)Page 3'10
Name of Respondent
Avista Corporation
tnts Keoon ts:(1) fiAn Originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SALES FOR RESALE (Account 447)(Continued)
OS - for other service. use this category only for those services which eannot 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. ln 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 rnonthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60:minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column O. Explain in a footnote all components of the amount shown in column O. 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
Sold
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(D
Other Charges
($)
/i)
499,83i 499,83i 1
58,366 2,200,119 2,200,11 2
21,052 844,597 844,59i 3
4,445 90,'l 53 90,15i 4
74,058 2,683,484 2,683,484 5
55 1,091 1 ,091 b
38 1,397 1,39i 7
1,600 68,500 68,50C 8
1,600 38,000 38,00(9
45,550 1,417,269 1,417,268 10
188,645 5,680,778 5,680,77{11
1 12,800 3,859,558 3,859,5sr 't2
2 66 6(13
15,774 614,864 614,864 14
0 0 0 0 0
4,050,611 7,414,268 118,296,763 25,176,352 150,887,383
4,050,611 7,414,268 1 18,296,753 25,176,352 1 50,887,383
FERC FORM NO.I (ED.12-90)Page 311
Name of Respondent
Avista Corporation (1) E(2) l-
con ts:
]An Original
IA Resubmission
Date of Report
(Mo, Da, Y0
04t15t2015
Year/Period of Report
End of 2O14lQ4
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc,) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. ln 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). ln addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long{erm" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.9., the supplier must attempl 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.
lF - for intermediate-term firm service. The same as LF service except that "intermediate{erm" means longer than one year but Less
than five years.
SF - for short-term firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
-rne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthry Billing
Demand (MW)
(d)
Actual Demand (MW)
nvEt duE
Vlonthly NCF Deman
(e)
AveraoeMonthly CP-Demanr
(f)
1 Clatskanie Peoples PUD SF Tariff 9
2 ConocoPhillips SF Tarifi 9
3 DB Energy Trading, LLC SF Tariff 9
4 Douglas County PUD No. 1 3F Tariff 9
5 Douglas County PUD No. 1 LF Tarifi 12
b EDF Trading North America, LLC SF Tariff 9
7 Eugene Water & Electric Board SF Tariff 9
8 Exelon Generation Company, LLC SF Tariff 9
9 Grant County PUD No. 2 SF Tariff 9
10 Grant County PUD No. 2 JF Tariff 9
t1 Gridforce Energy Management, LLC LF larill 12
12 lberdrola Renewables, LLC SF Tariff 9
13 lberdrola Renewables, LLC SF Tariff 9
14 ldaho Power Company SF Tariff 9
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO.1 (ED. 12-90)Page 310.1
Name oI Kesponoent
Avista Corporation
tnts Keoofl ts:(1) finn Originat(2) l-lA Resubmission
Date of Report I Year/Period of Report
(Mo' Da' Yr) | rno ot zo14te404t15t2015 I
-
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 thls Listing. Enter
"Total" in column (a) as the Last Line of the schedule. Report subtotals and total for columns (9) through (k)
5. ln Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column O. Explain in a footnote all components of the amount shown in column O. 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
Sold
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
(Jlner unarges
($)
(i)
1.233 87,774 87,77(1
400 15,400 15,40(2
423 42i 3
16,045 600,716 600.71(4
4 96 9(5
163,512 3,792,479 3,792,471 6
12,301 369,215 369,21{7
19,036 721,383 721 ,381 8
12,393 467,048 467.04t 9
7,1 8(7.18(10
75 2,386 2,38(11
384,784 13,008,801 13,008,801 12
745,11(745,11 13
14,850 247,441 247,441 14
0 0 0 0 0
4,050,611 7.414,268 1 18,296,763 25,176,352 150,887,383
4,050,611 7,414,268 118,296,763 25,',176,352 150,887,383
FERC FORM NO.1 (ED. 12-90)Page 31't.1
Name of Respondent
Avista Corporation (1) E(2) T
oon ls:
]an originat
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. ln 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). ln addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.9., 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{erm 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,
lF - for intermediate-term firm service. The same as LF service except that "intermediate{erm" means longer than one year but Less
than five years.
SF - for short{erm 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{erm" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
Line
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
tlvelaqe
Monthly NCF Deman
(e)
AveraoeMonthly CP-Demanr
(0
1 ldaho Power Company LF Taritt 12
2 ldaho Power Balancing SF Tariff 9
3 J. Aron & Company 3F Tariff 9
4 JP Morgan Ventures Energy SF Tariff 9
5 Kootenai Electric Cooperative LF Tariff 8
b Macquarie Energy, LLC SF Tariff 9
7 Mizuho Securities USA, lnc.SF ISDA
8 Modesto lrrigation District SF Tariff 9
9 Morgan Stanley Capital Group, lnc.SF Tariff 9
10 Morgan Stanley Capital Group, lnc.SF Tariff 9
11 Morgan Stanley Capital Group, lnc.SF Tariff 9
12 Morgan Stanley Capital Group, lnc.SF Tariff 9
13 NaturEner Power Watch, LLC SF Tariff 9
14 NaturEner Power Watch, LLC LF Tarifl 12
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO.1 (ED.12-90)Page 310.2
Name of Respondent
Avista Corporation
lnrs Heoon ls:(i) finn originat(2) llA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SALES FOR RESALE (Account 447)lontinued)
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. ln Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided,
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column O. Explain in a footnote all components of the amount shown in column O. 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
4Ol,iine 24.
10. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Sold
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
utner unarges
($)
ri)
11 25t 25t 1
127,401 3,771,85!3,771,85!2
24,800 1,467,80t 1,467,80t 3
16,5'12 555,92€555,92(4
695 21,174 21 171 5
112,678 4,038,44€4,038,444 6
579,34:579,34:7
7,091 338,71t 338.71t I
'188,835 6,863,83t 6,863,83r o
275,94(275,94(10
1,975,37t 1,975.374 11
289,241 289,24a 12
5,897 171 ,31t 171,31t 13
'15 442 44'14
0 0 0 0 0
4,050,611 7,414,268 1 18,296,763 25.176,352 150,887,383
4,050,611 7,414,268 118,296,763 2s,176,352 150,887,383
FERC FORM NO. I (ED. 12-90)Page 311.2
Name of Respondent
Avista Corporation
I ntS r1e(1) E(2) T
,on ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
YearF,enoo oI Kepon
End of 20141Q4
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. ln 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). ln addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong{erm service. "Long-term" means five years or Longer and "flrm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.9., 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.
lF - 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{erm firm service. Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU - for Long-term service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
-tne
No.
Name of Company or Public Authority
(Footnote Affi Iiations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthry Billing
Demand (MW)
(d)
Actual Demand (MW)
n vEt auE
Vlonthly NCF Deman
(e)
AVeraoe
Monthly CP-Demanr
(f)
1 NaturEner Power Watch, LLC SF Tariff 9
2 NaturEner Power Watch, LLC SF Tariff 9
3 Nevada Power Company SF Tariff 9
4 NextEra Energy Power Market SF Tariff 9
5 Noble America Gas & Power SF Tariff 9
6 NorthWestern Energy LLC SF Tariff 9
7 NorthWestern Energy LLC LF 'farift 12
8 NorthWestern Energy LLC LF Tariff 9
9 NorthWestern Energy LLC SF Tariff 10
10 Okanogan County PUD SF Tariff 9
11 PacifiCorp SF Tariff 9
't2 PacifiCorp LF' Taritt 12
13 PacifiCorp LF Tariff 9
14 Peaker LLC LF Tariff 9
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO. 1 (ED.12-90)
Name of Respondent
Avista Corporation
tnts xeDon ts:(1) fiAn Originat(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
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. ln Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
outof-period adjustments, in column O. Explain in a footnote all components of the amount shown in column O. 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
Sold
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
other cnarges
($)
fi)
179,88(179,88(1
275,94C 275,94C 2
1,473 38,529 38,52!3
49,934 2,383,154 2,383,15,(4
963 3,141 3,141 5
1 19,785 4,616,291 4,616,29 6
97 3,219 3,21S 7
7,675 240,633 240,633 I
1,344,69r 1,344,69t I
14,685 627,74',l,627,74 0
101,245 4,134,979 4,134,971 1
269 10,088 10,08t 2
4,886 1 53,1 30 153,13(3
1,748,821 1,748,82!4
0 0 0 0 0
4,050,611 7,414,268 118,296,763 25,176,352 150,887,383
4,050,611 7,414,268 1 't8,296,763 25,176,352 1s0,887,383
FERC FORM NO. 1 (ED.12-90)Page 311.3
Name of Respondent
Avista Corporation
lnrs Ke(1) E(2) r
ron ls:
An Original
A Resubmission
Date of P.eport(Mo, Da, Y0
04t1512015
Year/Period of Report
End of 20141Q4
SALES FOR RESALE (Account 44fl
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. ln 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). ln addition, the reliability of requirements service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.9., 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 deflned as the
earliest date that either buyer or setter can unilaterally get out of the contract.
lF - 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{erm 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{erm service from a designated generating unit. "Long-term" means five years or Longer. The avaiiability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
-rne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Billing
Demand (MW)
(cl)
Actual Demand (MW)
N VEI AUE
Monthly NCF Deman
(e)
AVeraoe
Monthly CP-Deman<
(0
Pend Oreille Public Utility District lF Tariff 9
2 Pend Oreille Public Utility District lF Tariff 9
3 Pend Oreille Public Utility District SF Tariff 9
4 Pend Oreille Public Utility District rF 290 (PNCA)
5 Portland General Electric Company SF Tariff 9
b Portland General Electric Company LF Tarilf 12
7 Powerex SF Tariff 9
8 Powerex SF Tariff 9
I PPL EnergyPlus, LLC SF Tariff 9
10 PPL EnergyPlus, LLC SF Tariff 9
11 PPL Montana LF Tariff 9
12 Puget Sound Energy LF Tariff 9
13 Puget Sound Energy SF Tariff 9
14 Puget Sound Energy LF Taritt'!2
Subtotal RQ 0
Subtotal non-RQ 0
Total 0
FERC FORM NO.1 (ED. 12-90)Page 310.4
Name of Respondent
Avista Corporation
I nts r(e(1) E(2) T
,on ls:
An Original
A Resubmission
uale or Kepon
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
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. lnColumn(c),identifytheFERCRateScheduleorTariff Number. OnseparateLines,ListallFERCrateschedulesortariffsunder
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column O. Explain in a footnote all components of the amount shown in column O. 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
Sold
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
ulner una19es
($)
fi)
450,95t 450,95t
14.250 433,861 433,861 2
64,629 1,564,324 1,564,324 3
-14 3,27t 3,27t 4
112.184 3,231,56t 3,231,56t 5
31 1 ,51f 1,51t 6
258,716 7,019,01 t 7,019,014 7
25t 25C 8
't8,74(18,74(9
45,798 1,699,42f 1,699,42r 10
17,442 546,893 546,89:11
22,328 700,02:700,024 12
321,237 12,638,18€1 2,638,1 8t 13
28 761 761 14
0 0 0 0 0
4,050,61'1 7,414,268 I 18,296,763 25,176,352 150,887,383
4,050,611 7,4',14,268 1 18,296,763 25,',|.76,352 150,887,383
FERC FORM NO.1 (ED. 12-90)Page 311.4
Name of Respondent
Avista Corporation
rnts Ke(1) tr(2) T
)on ls:
lAn Original
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SALES FOR RESALE (Account447\
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaset.
3. ln 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). ln addition, the reliability of requirements service must
be the same as, or second only to, the supplie/s service to its own ultimate consumers.
LF - for tong{erm service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.9., 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{erm 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
lF - 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{erm 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{erm service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU servicq except that "intermediate-term" means
Longer than one year but Less than five years.
_tne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
nvEt duE
Vlonthly NCF Deman
(e)
AVeraoe
Monthly CP-Demanc
(f)
1 Rainbow Energy Marketing SF Tariff 9
2 Sacramento Municipal Utility District SF Tariff I
3 Sacramento Municipal Utility District LF Tariff 9
4 Seattle City Light SF Tariff 9
5 Seattle City Light LF Tarifl 12
b SG Americas Securities, LLC SF ISDA
7 Shell Energy N.A.SF Tariff 9
I Shell Energy N.A.SF ISDA
I Sierra Pacific Power Company SF Tariff 9
10 Sierra Pacific Power Company LF Tarifi 12
11 Snohomish County PUD SF Tariff 9
12 Sovereign Power LF Tariff 9
'13 Sovereign Power LF Tariff 9
14 Tacoma Power SF Tariff 9
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO.1 (ED. 12-90)Page 310'5
Name of Respondent
Avista Corporation
tnts Ke(1) E(2\ T
roft ts:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
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. ln Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in'column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column O. Explain in a footnote all components of the amount shown in column O. 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
Sold
(q)
REVENUE Total($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(D
Other Charges
($)
(i)
26,354 958,567 958,56i 1
125,781 4,237,309 4,237,309 2
435,647 20,000,292 20,000,292 3
12,566 408,1 29 408,1 2S 4
10 3',t7 311 5
1,967,711 1,967,7U 6
466,62"1 't3,761,995 13,761 ,99t 7
-250,35(-250,35t 8
335 2,845 2,841 I
38 1,390 1,39('t0
11,836 51 0,1 32 510,13'11
97,55:97,552 12
13,274 402,801 402,801 13
13,585 330,241 330.241 14
0 0 0 0 0
4,050,611 7,414,268 118,296,763 25,176,352 150,887,383
4,050,61'l 7,414,268 118,296,763 25,176,352 1 50,887,383
FERC FORM NO.1 (ED,12-90)Page 311.5
Name of Respondent
Avista Corporation
lnts H'e(1) E(2\ T
on ls:
An Original
A Resubmission
uate oI Kepon
(Mo, Da, Yr)
04t15t20't5
YeailHenoo ot Kepon
End of 20141Q4
SALES FOR RESALE (Account 447)
1. Report all sales for resale (i.e., sales to purchasers other than ultimate consumers) transacted on a settlement basis other than
power exchanges during the year. Do not report exchanges of electricity ( i.e., transactions involving a balancing of debits and credits
for energy, capacity, etc.) and any settlements for imbalanced exchanges on this schedule. Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).2. Enter the name of the purchaser in column (a). Do note abbreviate or truncate the name or use acronyms. Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3. ln 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). ln addition, the reliability of requirements service must
be the same as, or second only to, the supplie/s service to its own ultimate consumers.
LF - for tong-term service. "Long-term" means five years or Longer and "firm" means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.9., 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.
lF - 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{erm service from a designated generating unit. "Long-term" means five years or Longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of designated unit.
lU - for intermediate-term seryice from a designated generating unit. The same as LU service except that "intermediate-term" means
Longer than one year but Less than five years.
-ine
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
n vtI aqE
Vlonthly NCF Deman
(e)
AveraoeMonthly CP-Demanc
(0
1 Tacoma Power LF Tarifi 12
2 Tacoma Power SF Tariff 9
3 Tenaska Power Services Co SF Tariff 9
4 The Energy Authority SF Tariff 9
5 TransAlta Energy Marketing SF Tariff 9
6 Tri-State Generation & Transmission As SF Tariff 9
7 Turlock lrrigation District SF Tariff 9
I Turlock lrrigation District LF Taritl 12
9 lntraCompany Wheeling LF
10 lntraCompany Generation LF
11
12
'13
14
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO. 1 (ED. 12-90)Page 310.6
Name of Respondent
Avista Corporation
I nrs KeDon ts:(1) []Rn Orisinat(2) l_lA Resubmission
uale or Kepon(Mo, Da, Yr)
04t15t2015
Yeari,enoo oI Kepon
End of 20'l4lQ4
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. Afier 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. ln Column (c), identify the FERC Rate Schedule or Tariff Number. On separate Lines, List all FERC rate schedules or tariffs under
which service, as identified in column (b), is provided.
6. For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer) basis, enter the
average monthly billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the average
monthly coincident peak (CP)
demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly NCP demand is the maximum
metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand during the hour (60-minute
integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f) must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7. Report in column (g) the megawatt hours shown on bills rendered to the purchaser.
8. Report demand charges in column (h), energy charges in column (i), and the total of any other types of charges, including
out-of-period adjustments, in column 0). Explain in a footnote all components of the amount shown in column O. 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
Sold
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
(Jlner unarges
($)
(i)
7 211 211 1
1,30(1,30(2
4,126 100,678 100,67t 3
29,546 't,128,824 1,128,82(4
''t 19,71 0 3,794,018 3,794,01t 5
200 600 60(6
800 22,80(22,80(7
1 3(3(I
-21,452,86t 21,452,86t I
926,951 926,951 10
11
12
13
'14
0 0 0 0 0
4,050,6"t,|7,414,268 1 18,296,763 25.176.352 150,887,383
4,050,611 7,414,268 1 1 8,296,763 25,176,352 1 50,887,383
FERC FORM NO, 1 (ED. 12-e0)Page 311'6
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
Scneaute-pige: sto Line No.: 1 cotum
----_----)
SWAP
lSchedule Page: 310 Line No.: 3 Column: b IBPA ContracE Terminates September 30, 2028.
scneaute Page: 919 Line -------l
BPA Contract Terminates ,fanuary 1, 2036.
: 310 Line No.: 6 Column: b
NWPP Reserwe Sharing Sales
NWPP Reserve Shari Sales
: 310 Line No.: 13 Column: b
NWPP Reserve Sharinq Sales
'Schedule Page: 310.1 Line No.: 5
NWPP Reserve Sharing Sales
Column: b
5;Eanl;iig_e!9 .:ii--colimn:-o_ -_ _-:NWPP Reserve Sharing Sales. e!_r_!eg"igg.1
S;;a#ma r-: 91i.2 Li!r.-AenI---c-oJtqy; b ------_--_-- |
NWPP Reserve Sharing Sa1es
Kootenai Contract Terminates March 31,,20]-9
SWAPWlineNo.:lo cotumnrt
--i
Capacitys-Capacit
310.2 Line No.: 14 Column: h
NWPP Reserve Sharing Salesg;hedulePase:310.3 ffiCapaclty
Fcnedute page: 3193 Line No.: I Columnrt
NWPP Reserwe Sharing SalesScnedu-te page: iio.i Lii
Nort.hWestern Energ"y LLC sale expires OcEober 3l-, 201-8.
I
NWPP Reserve Sharinq Sales
: 310.3 Line No.: 13 Column: b
PacifiCo sale terminates Oc r 31, 2018.
: 310.3 Line No.: 14 Column: b
: 310.4 Line No.: 2 Column: bContract e res 9/30/201-7.
: 310.4 Line No.: 4 Column: b
conLract. expires 9/30/2017 .
t$chedule Page: 310.4 Line No; 6
NWPP Reserve Shari-nq Sales
Column: b
W LtneN%ll cotumn: - __PPL sale t,erminates October 31, 20L8.
Scneaub page: S1O.a Line No.: 12
-Cotumn:
b
-
Puget Sound Energy sale terminates October 3l-, 201-8.
FERC FORM NO. 1 (ED.1 Page 450.1
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
'Schedule Page:310.4 Line No.: 14 Column: b
NWPP Reserve Sharinq Sales
: 310.5 Line No.:3 Column: b
Contract. expires 20L4.S;iedniei n:b l
NWPP Reserve Sharj-ng Sales
SWAP - Formerl-y Newedge USA, LLC
310.5 Line No.: I Column: b
SWAP@No.:10 cotumn:b
----
i
NVIPP Reserve Shar SaIes
310.5 Line No.: 12 Column: b
Sovereiqn Power contracL Eerminates 9-30-20L9
Fche{glSltW: 310.5 Line No.: 13 Column: b
Sovereign Power ContracE terminates 9-30-2019
Fcneaute page: 310.e Une No.: I Cotumn: b _
NWPP Reserve Sha_Iing_Ealss *
Scneaute Pige: 310-.6 Tine No.:}_Column: b
NWPP Reserve Sharing Sales
W-"-drt"F{s"!3Tdi'*tr*N;i-g__s9!!ru;_4rnt@
Scneaile Ni-sto.o Line t'to.:j Coi
-IntraCompany Wheeling terminates Q9/30/2023.
I
-Si9h"g!!94s_"i_31 _---_--_
I nEfegglpely_ s.e_ryg!]gq_ sg1S_g r enc I l I a ry s e rvi c e s
9ghSlyQlege. 91 p. -a---Li3[g r-10- C o t u m n : b-
-
IntraCompany GeneraLion - Sale of Anci1lary Services.
FERC FORM NO. 1 (ED.1 450.2
Name of Respondent
Avista Corporation
ThiS
(1)
(2)
Reoort ls:
fiAn original
1A Resubmission
uale or Kepon(Mo, Da, Y0
04t15t2015
YearPenoo oI Kepon
End of 20141Q4
ELECTRIC OPERATION AND MAINTEI {ANCE EXPENSES
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
-lne
No.
Account
(a)
Amount forCurrent Year(b)
Amount forPrevious Year
(c)
,|1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
4 (500) Operation Suoervision and Enoineerino 208,443 281,941
5 (501) Fuel 29.005.00s 24.772.509
6 (502) Steam Exoenses 3.835.8'14 4,198,197
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
I (505) Electric Exoenses 984,464 1,017,827
10 (506) Miscellaneous Steam Power ExDenses 2.29s.553 2,880,54C
11 (507) Rents 40,851 33,093
12 (509) Allowances
13 TOTAL Operation (Enter Total of Lines 4 thru 12)36.370.1 34 33. 1 84.1 0i
14 Maintenance
15 (510) Maintenance SuDervision and Enoineerino 593,388 457.703
16 (511) Maintenance of Structures 795,357 680.769
17 (5't2) Maintenance of Boiler Plant 5,541,250 6,1 00,955
18 (5'13) Maintenance of Electric Plant 2.010.267 1.172.747
19 (514) Maintenance of Miscellaneous Steam Plant 2.739.562 799,354
20 TOTAL Maintenence (Enter Total of Lines 1 5.thru 1 9)'t1,679,824 9,211,52e
21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20)48,049,958 42.395.635
22 B. Nuclear Power Generation
23 Operation
24 (517) Operation Supervision and Enqineerino
25 (518) Fuel
26 (519) Coolants and Water
27 (520) Steam Exoenses
28 (521) Steam from Other Sources
29 (Less) (522) Steam Transferred-Cr.
30 (523) Electric Expenses
31 (524) Miscellaneous Nuclear Power Expenses
32 (525) Rents
33 TOTAL Operation (Enter Total of lines 24 thru 32)
34 Maintenance
35 (528) Maintenance Supervision and Enoineerinq
36 (529) Maintenanc€ of Structures
37 (530) Maintenance of Reactor Plant Eouioment
38 (53'l) Maintenance of Electric Plant
39 (532) Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Enter Total of lines 35 thru 39)
41 TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40)
42 C. Hydraulic Power Generation
43 Operation
44 (535) Ooeration Suoervision and Enoineerino 2,273,41t 1.908.94t
45 (536) Water for Power 1.304.313 1.303.492
46 (537) Hydraulic Expenses 7.158:884 7.200.65t
47 (538) Electric Exoenses 6.065.45t 6 644 50€
48 (539) Miscellaneous Hydraulic Power Generation Expenses 665,65e 7',t6,021
49 (540) Rents 6,931,274 6.851 .49i
50 TOTAL Operation (Enter Total of Lines 44 thru 49)24,399,001 24.625.124
51 C. Hvdraulic Power Generation (Continued)
52 Maintenance
53 (541) Mainentance Supervision and Enqineerinq 857,66(ilg,21i
54 (542) Maintenance of Structures 891.64(979.941
55 (543) Maintenance of Reservoirs, Dams, and Watemays 1 ?91 731 1,781 .79(
56 (544) Maintenance of Electric Plant 2,817,75i 4.157.781
57 (545) Maintenance of Miscellaneous Hvdraulic Plant 683,02i 578,1 6!
58 TOTAL Maintenance (Enter Total of lines 53 thru 57)6,541.811 8.046.90(
59 TOTAL Power Production Exoenses-Hvdraulic Power (tot of lines 50 & 58)30.940.81t 32.672.023
FERC FORM NO. 1 (ED.12-93)Page 320
Name of Respondent
Avista Corporation
tnrs Keoon ts:(1) 5-1An Orisinat(2) J--1A Resubmission
uate or Kepon
(Mo, Da, Yr)
o4t15t2015
YeailPenoo oI Kepon
End of 20141Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
-tne
No.
Account
(a)
Amount lorCurrent Year
(b)
Amount lorPrevious Year
(c)
60 D. Other Power Generation
61 Operation
62 (546) Operation Suoervision and Enoineerinq 1 .416.384 1.394.57:
63 (54il Fuel 89.1 50,873 110,462.33i
64 (548) Generation Exoenses -1,841,494 2.146.85t
65 (549) Miscellaneous Other Power Generation Expenses 625.162 462,95i
66 (550) Rents -37,27e -27,121
67 TOTAL Ooeration (Enter Total of lines 52 thru 66)92.996.537 '114.439.58t
68 Maintenance
69 (551) Maintenance Supervision and Enqineerinq 1 ,1 1'3:31 €1 ,080,31!
70 (552) Maintenance of Structures 76.791 50.97t
71 (553) Maintenance of Generatinq and Electric Plant 2,358,16i 1,994,69t
72 (554) Maintenance of Miscellaneous Other Power Generation Plant 579.369 182 721
73 TOIAL Maintenance (Enter Total of lines 69 thru 72)4.127.643,3,308,71(
74 TOTAL Power Production Expenses-Other.Power (Enter Tot of 67 & 73)97,124,28C 117.748.301
75 E. Other Power Supply Expenses
76 (555) Purchased Power 't 97.691 .1 67 205,763,91t
77 (556) System Control and Load Disoatchinq 978,453 965,961
78 (55il Other Exoenses 87.372.432 121.667.121
79 TOTAL Other Power Suoplv Exp (Enter Total of lines 76 thru 78)286,042.052 328,397,00r
80 TOTAL Power Production Expenses ffotal of lines 21 , 41 , 59, 74 & 791 462.',\57.10e 521.212.96(
81 2. TRANSMISSION EXPENSES
82 Operation
83 (560) Ooeration Suoervision and Enoineerino 2.248,61e 2.476.59(
84
85 (s61.1 Load Dispatch-Reliability 45.521 24 5g
86 (561.2 Load Disoatch-Monitor and Ooerate Transmission Svstem 1,334,633 1,296,58(
87 (561.3 Load Dispatch-Transmission Service and Scheduling 1,074,917 1 .107.36€
88 (561.4 Schedulino. Svstem Control and Disoatch Services
89 (561.5 Reliability, Planninq and Standards Development
90 (561 .6) Transmission Service Studies
91 (561.7 Generation lnterconnection Studies
92 (561.8) Reliability, Planninq and Standards Development Services
93 (562) Station Exoenses 496,548 457,92t
94 (563) Overhead Lines Exoenses 537,48!525,231
95 (564) Underground Lines Expenses
96 (565) Transmission of Electricitv bv Others 18,896,022 "t7,926,901
97 (566) Miscellaneous Transmission Expenses 1.943.26€'l s69 44!
98 (56il Rents 154,35C 101,82:
99 TOTAL Operation (Enter Total of lines 83 thru 98)26,731,358 25,886,45i
100 Maintenance
101 (568) Maintenance Suoervision and Enoineerinq 802.377 1,095,33r
102 (569) Maintenance of Structures 379,954 384,45(
103 (569.1) Maintenance of Comouter Hardware
104 (569.2) Maintenance of Computer Software
105 (569.3) Maintenance of Communication Eouioment
106 (569.4) Maintenance of Miscellaneous Reqional Transmission Plant
107 (570) Maintenance of Station Equipment 1.421.588 1,353,87!
108 (571) Maintenance of Overhead Lines 1.733,944 1,473,05(
109 (572) Maintenance of Underqround Lines -6.721 21.16t
110 (573) Maintenance of Miscellaneous Transmission Plant 101,431 49,08'1
11'.!TOTAL Maintenance ffotal of lines 101 thru 110)4,432,573 4,376,96!
112 TOTAL Transmission Exoenses ffotal of lines 99 and 1'l l)3't.163,931 30,263.42t
FERC FORM NO. 1 (ED. 12-93)Page 321
Name of Respondent
Avista Corporation
This Reoort ls:(1) p!An Orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
-rne
No.
Account
(a)
Amount forCurrent Year(b)
Amount forPrevious Year(c)
113 3. REGIONAL MARKET EXPENSES
114 Operation
115 (575. 1 ) Ooeration Supervision
116 (575.2) Dav-Ahead and Real-Time Market Facilitation
117 (575.3) Transmission Rights Market Facilitation
118 (575.4) Caoacitv Market Facilitation
1't9 (575.5) Ancillary Services Market Facilitation
120 (575.6) Market Monitorino and Comoliance
121 (575.7) Market Facilitation. Monitorino and Comoliance Services
122 (575.8) Rents
123 Total Ooeration (Lines 'l15lhru 1221
124 Maintenance
125 (576.'l) Maintenance of Structures and lmprovements
126 (576.2) Maintenance of Comouter Hardware
127 (576.3) Maintenance of Computer Software
't28 (576.4) Maintenance of Communication Equipment
129 (576.5) Maintenance of Miscellaneous Market Operation Plant
130 Total Maintenance (Lines 125 thru 129)
'131 TOTAL Reoional Transmission and Market Oo Exons ffiotal 123 and 130)
132 4. DISTRIBUTION EXPENSES
'133 Operation
134 (580) Ooeration Suoervision and Enoineerino 3.207.U9 2.459.97e
135 (581) Load Dispatchinq
136 (582) Station Exoenses 598,094 658.1 64
137 (583) Overhead Line Exoenses 2.304.774 2.570.589
138 (584) Underqround Line Expenses 't,358,460 1.208.803
139 (585) Street Liohtino and Sional Svstem Exoenses 62.128 96,492
140 (586) Meter Expenses 't,883,'128 2,535,81C
14',1 (587) Customer lnstallations Exoenses 642.752 723.178
142 (588) Miscellaneous Expenses 7,507,882 6,388,373
143 (589) Rents 262.726 165,29C
144 TOTAL Operation (Enter Total of lines 134 thru 143)17,826,993 16.805.675
145 Maintenance
146 (590) Maintenance Suoervision and Enoineerino 1.779.538 1 693.053
147 (59'l) Maintenance of Structures 296,322 338,632
148 (592) Maintenance of Station Eouioment 857.682 1,098,232
149 (593) Maintenance of Overhead Lines 8,750,043 8,7O'i,264
150 (594) Maintenance of Underoround Lines 999.281 1.093.965
151 (595) Maintenance of Line Transformers 846,026 863,1 7C
152 (596) Maintenance of Street Liqhtinq and Siqnal Svstems 714,295 809,998
153 (59D Maintenance of Meters 14.354 33.25'1
154 (598) Maintenance of Miscellaneous Distribution Plant 568,833 433,209
155 TOTAL Maintenance ffotal of lines 146 thru '154)14,826,374 15.064.78C
156 TOTAL Distribution Expenses ffotal of lines 144 and 155)32.653.367 31.871.455
157 5. CUSTOMER ACCOUNTS EXPENSES
158 Operation
159 [90't ) Suoervision 323,796 353,964
'160 f902) Meter Readino Exoenses 2,844,990 3,209,973
'161 (903) Customer Records and Collection Exoenses 8.422.061 8.851.168
162 (904) Uncollectible Accounts 2,751 ,684 2,534,687
163 (905) Miscellaneous Customer Accounts Exoenses 197,184 237.659
164 TOTAL Customer Accounts Expenses ffotal of lines 159 thru 163)14.539.715 15,187.451
FERC FORM NO.1 (ED.12-93)Page 322
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1en Orisinat(2) ;-1A Resubmission
Date of Reporl(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
-rne
No.
Account
(a)
Amount forCurrent Year
(b)
Amount forPrevious Year(c)
165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166 Operation
167 (90il Suoervision
168 (908) Customer Assistance Expenses 25.895.701 20.642.47a
'169 (909) lnformational and lnstructional Exoenses 869,523 1 ,040,14!
170 (910) Miscellaneous Customer Service and lnformational Exoenses '178.08!201,012
171 TOTAL Customer Service and lnformation Expenses (Total 167 thru 170)26.943.30t 21.883.63C
172 7, SALES EXPENSES
173 Operation
174 (911) Suoervision
175 (9'12) Demonstratino and Sellino Exoenses 7,402
176 (913) Advertisinq Expenses
177 (916) Miscellaneous Sales Expenses
178 TOTAL Sales Expenses (Enter Total of lines 174 thru 177)7.402
179 8. ADMINISTRATIVE AND GENERAL EXPENSES
180 Operation
18'l (920) Administrative and General Salaries 24.85't.56t 24.995.61f
182 (921) Office Supplies and Expenses 4.477.202 4.124.034
183 (Less) (922) Administrative Exoenses Transferred-Credit 1 35,1 33 102.053
184 (923) Outside Services Emoloved 11.883.973 10.535.127
185 (924) Property lnsurance 1,367.671 '1,449,064
186 (925) lniuries and Damaoes 3.666,29€3.100.51 3
187 (926) Emplovee Pensions and Benefits 2.096.877 1.214.924
188 (927) Franchise Requirements 3,77!5.74i
189 (928) Requlatory Commission ExDenses 6.081 .19i 5.838,86r
190 (929) (Less) Duolicate Charoes-Cr.
19'l (930. 1 ) General Advertisino Exoenses 274 117
192 (930.2) Miscellaneous General Expenses 3,222,988 3,1 08,307
193 (931) Rents 873.73€927.319
194 TOTAL Ooeration (Enter Total of lines 18'l thru 193)58,390.42C 55.197,58:
195 Maintenance
196 (935) Maintenance of General Plant 9.552,147 8.858.77€
197 TOTAL Administrative & General Expenses ffotal of lines 194 and 196)67.942.567 64,056,35!
198 TOTAL Elec Op and Maint Expns (Total 80,'l 12,131,156,164,171,178,197)635.399.996 684.482.695
FERC FORM NO.1 (ED, 12-93)Page 323
Name of Respondent
Avista Corporation
I nts
(1)
(2)
X
on ls:
An Original
A Resubmission
uale oI Kepon(Mo, Da, Yr)
0411512015
YearHefloo oI Kepon
End of 2O14lQ4
PURCHASED POWER (Account 555)(lncluding power exchanges)
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. ln 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). ln addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long{erm firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long-term firm service firm service
which meets the definition of RQ service. For all transaction identified as LF, provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
lF - for intermediate-term firm service. The same as LF service expect that "intermediate-term" means longer than one year but less
than five years.
SF - for short-term service, Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
lU - 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.
_lne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Tariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
Average
Monthly NCP Deman
(e)
AVerage
Monthly CP Demanc
(0
I BP Corporation NA SF ISDA
2 BP Energy Company SF A/SPP
3 Black Hills Power, lnc.SF A/SPP
4 Bonneville Power Administration LF A/NP#3 Agr.
5 Bonneville Power Administration SF A/SPP
6 Bonneville Power Administration LF Tariff 8
7 Bonneville Power Administration CS BPA OATT
I Bonneville Power Administration LF BPA OATT
9 Brookfield Energy Marketing LP SF A/SPP
10 Calpine Energy Services LP SF A/SPP
11 Cargill Power Markets SF /VSPP
12 City of Spokane LU PURPA
'13 City of Spokane IU PURPA
1A Chelan County PUD IU Rocky Reach
Total
FERC FORM NO. I (ED. 12-90)Page 326
Name of Respondent
Avista Corporation
lnts Heoon ls:(1) []An Orlsinat
(21 [-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
PUKUT'|ASEU P(JWtst((ACCOUnt 555) (Uonttnued)(lncludinq povOer exchanqeS)'
AD - for outof-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. ln column (c), identify the FERC Rate Schedule Number orTariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f1. 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 supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column O, energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent, For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. lf more energy was delivered than received, enter a negative amount. lf the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401 ,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401, line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Purchased
(s)
POWER EXCHANGES COST/SETTLEMENT OF POWER Llne
No.Megawafi Hours
Received
(h)
MegavvaII nours
Delivered
(i)
Demand uharges
($)
0)
trnergy unarges
($)
(k)
otner unarges
($)
(t)
Total (j+k+D
of Settlement ($)
(m)
2s.76(2s,76(
60,25(2,137,09 2,137,09:2
2,201 70,451 70,451 3
360,07(14,986,081 14,986,08(4
220,56(6,415,53(6,415,53(5
18,74',648,54 648,54i 6
25,531 25,53 7
2,03(62,27,42,61!'104,88(I
80(38,00(38,00(9
38,1 3,1.428.321 1,428,32!10
46,691 1,322,24 1,322,241 11
46,281 2,1 58,35:2,158,351 12
132,72:.6,389,46:6,389,46'13
-14,441 14
5,979,271 539,911 539,67!17,207,484 177,455,80(3,027,87t 1 97,691 ,1 6
FERC FORM NO.1 (ED. 12-90)Page 327
Name of Respondenl
Avista Corporation
I nts l(e(1) E(2) l-
rofi ts:
An Original
A Resubmission
uale ot Kepon(Mo, Da, Yr)
o4t15t2015
YeailPenoo oI Kepon
End of 20141Q4
PUBCI-IA$ED POWER (Account 555)(rncruorng power excnanges)
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. ln 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). ln addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-lerm" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.9., 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.
lF - for intermediate-term firm service. The same as LF service expect that "intermediate{erm" means longer than one year but less
than five years.
SF - for shoil{erm service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less.
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, mr:st match the availability and reliability of the designated unit.
lU - 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
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Tariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
fwerage
Monthly NCP Deman
(e)
AVerage
Monthly CP Demanc
(f)
I Chelan County PUD SF A/SPP
2 Chelan County PUD IU )helan Sys
3 Clark County PUD No. 1 SF A/SPP
4 Clatskanie PUD SF /VSPP
5 Deep Creek Energy, LLC IU ,URPA
6 Douglas County PUD No. 1 LU A/ells
7 Douglas County PUD No. 1 LU A/ells Settlement
I Douglas County PUD No. 1 }F A/ells
9 Douglas County PUD No. 1 SF A'SPP
10 Douglas County PUD No. 1 EX 105
'11 EDF Trading No America SF A'SPP
12 Eugene Water & Electric.Board SF A'SPP
13 Exelon Generation Company, LLC SF A/SPP
14 Ford Hydro Limited Partnership LU )URPA
Total
FERC FORM NO. 1 (ED, 12-90)Page 326.1
Name of Respondent
Avista Corporation
tnts Keoon ls:(1) []nn orisinal(2\ l-l A Resubmission
Date of Report(Mo, Da, Yr)
o4115t2015
Year/Period of Report
End of 20141Q4
PURCHASE,D POWER(ACCOUNI 555) (CONIiNUECI)(lncluding poder exchangeS)'
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reporting
years. Provide an explanation in a footnote for each adjustment.
4. ln column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract, On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplier's system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column O, energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. lf more energy was delivered than received, enter a negative amount. lf the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalied 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
Purchased
(s)
POWER EXCHANGES COST/SETTLEMENT OF POWER Line
No.Megawatt Hours
Received
(h)
Megawan Hours
Delivered(i)
uemano unarges
($)o
Energy unarges
($)
(k)
ulner unarges
($)
(t)
lolal u+K+l)
of Settlement ($)
(m)
6,06r 159,321 159,321 ,l
277,38',12,320,461 12,320,461 2
13,251 380,65,380,65/3
48(11,30,'t 1,302 4
141 5,32r 5,32t 5
1 32,511 1,678,00 1,678,001 b
36,95i 1,081,29(1,081,29(7
178,552 4,886,77(4,886,77(8
26,55r 809,43'809,43i 9
86,94(86,94(1,221,001 43i 1,220,56i 10
17,00(515,59(5'15,59(11
14,36(353,57 353,57i 12
17,26',533,57(533,57(13
3,41 232.841 232,841 14
5,979,279 539,91 'l 539,67S 17,207,481 177,455,80!3,027,871 1 97,691 ,1 6,
FERC FORM NO.1 (ED.12-90)Page 327.1
Name of Respondent
Avista Corporation
tnts t(e(1) E(2) .liT 3;,n,n.,
lA Resubmission
Date of Report(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 2O'l4lQ4
(rncruotng power excnanges)
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. ln 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), ln addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long{erm firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.9., 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 Cefinition 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.
lF - 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{erm service from a designated generating unit. "Long{erm" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service expect that "inlermediate-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.
_tne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Tariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
,lvera9e
Monthly NCP Deman
(e)
,1vEragE
Monthly CP Deman<
(f)
,|Grant County PUD No. 2 -U Priest Rapids
2 Grant County PUD No. 2 SF WSPP
3 Grant County PUD No. 2 EX FERC #104
4 Grant County PUD No. 2 SF /VSPP
5 Gridforce Energy Management, LLC SF NWPP
b Hydro Technology Systems IU PURPA
7 lberdrola Renewables LLC SF WSPP
8 ldaho County Power & Light LU PURPA
I ldaho Power Company SF A/SPP
10 ldaho Power Company - Balancing SF /VSPP
11 lnland Power & Light Company RQ 208
12 J. Aron & Company SF A'SPP
13 Jim White LU )URPA
14 J P Morgan Ventures Energy LLC SF /t/SPP
Total
FERC FORM NO.1 (ED. 12-90)Page 326.2
Name of Respondent
Avista Corporation
tnls Kepofi ts:(1) []an orisinal(2) l-lA Resubmission
Date of Report(Mo, Da, Y0
04t15t2015
Year/Period of Report
End of 20141Q4
PURCHASED POWER(Account 555) (Continued)(lncludinq pov0er exchanqeS)'
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. ln column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplie/s system reaches its monthly peak. Demand reported in columns (e) and (0
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column O, energy charges in column (k), and the total of any other types of charges, including
ouhof-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. lf more energy was delivered than received, enter a negative amount. lf the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401 ,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Purchased
(s)
-PUWEKEAUNANUEU COST/SETTLEMENT OF POWER Line
No.Megawall Hours
Received
(h)
Megawan Hours
Delivered
(i)
Demand Charges
($)
0)
Energy unarges
(s)
(k)
utner unarges
($)
(t)
I Otal u+K+l)
of Settlement ($)
(m)
266,11 6,818.25 6,8'18,25 1
16,50t 439,96(439,96(2
10,251 10,25!3
10(10(4
20,20t 5
9,13:405,291 405,29t 6
1?8,22\3,526,68,3,526,68;7
3,02,139,44!139,44(I
332,98(13,1 1 'l ,03'13,111,03'I
2,03 21,251 z',t,25t 10
6 4,28 4,281 11
80r 53,30(53,30(12
1,15 1 10,67r 110,67t 13
5,47 46,60 46,601 14
5,979,271 539,911 539,67S 17,207,48t 177,455,801 3,027,871 1 97,691 ,16
FERC FORM NO.1 (ED. 12-90)Page 327.2
Name of Respondent
Avista Corporation
This Re(1) E(2) r
oort ls:
]Rn originat
lA Resubmission
uare or Kepon(Mo, Da, Yr)
04t15t2015
YearPenoo oI Kepon
End of 20141Q4
PURCHASED POWER (Account 555)(lncludinq power exchanqes)
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. ln 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). ln addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g., the supplier must attempt to.buy emergency
energy from third parties to maintain deliveries of LF service). This category should not be used for long{erm 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{erm service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
lU - 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.
_tne
No.
Name of Company or Public Authorlty
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Tariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
AVerage
Vlonthly NCP Deman
(e)
Average
Monthly CP Demanc
(f)
1 J P Morgan Ventures Energy LLC LU PPM Energy
2 Kootenai Electric Cooperative IU PURPA
3 Kootenai Electric Cooperative -F Tariff 8
4 Macquarie Energy LLC SF WSPP
5 Mizuho Securities USA, lnc.)r ISDA
6 Morgan Stanley Capital Group SF WSPP
7 SG Americas Securities, LLC SF ISDA
8 NextEra Energy Power Marketing LLC SF A/SPP
I NorthWestern Energy LLC SF /VSPP
10 Okanogan County PUD No. 1 SF A/SPP
11 PPL Energy Plus 3F A/SPP
12 PacifiCorp iF A/SPP
13 Palouse Wind LLC -U PPA
14 Pend Oreille County PUD No. 1 SF )end O'
Total
FERC FORM NO.'t (ED. 12-90)Page 326.3
Name of Respondent
Avista Corporation
tnts H(1) t(2) r
pofl ls:
]Rn Original
lA Resubmission
Date of Reoort(Mo, Da, Yi)
o411512015
Year/Period of Report
End of 20141Q4
PUr-{UHAEE.Ll rigwtsR(Account 555). (Continuecl)(rncruorng power excnancles)
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. ln column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (fl. 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 supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnete any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for setllement. Do not report net exchange.
7. Report demand charges in column O, energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlemenl
amount for the net receipt of energy. lf more energy was delivered than received, enter a negative amount. lf the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401 ,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line '13.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Purchased
(s)
POWER EXCHANGES COST/SETTLEMENT OF POWER Line
No.Megawan Hours
Received(h)
Megawafi nours
Delivered
(i)
uemano unarges
($)
(i)
Energy Charges
($)
(k)
urner unarges
($)
(l)
Total (i+k+l)
of Settlement ($)
(m)
19,29r 866,09,866,092 1
2,351 64,99'64,991 2
70'20,391 20,39t 3
33,85r 984,87i 984,872 4
1,008,581 1,008,58'l 5
70,681 1,748,43 1,748,43a 6
895,78t 895,78(7
40,97,1,281,69r 1,281,69t I
7,95:214,121 214J2e I
22.331 51 9,1 9 519,19:10
989,07'32,679,11t 32,679,11!11
110,50,3,348,18t 3,348,188 12
335,29 18,786,35r 18,786,35!13
1 89,21t 5,724,131 5,724,13e 14
5,979,271 539,911 539,679 17,207,4Bt 177,455,80!3,027,871 1 97,691 ,16;
FERC FORM NO.1 (ED, 12-90)Page 327.3
Name of Respondent
Avista Corporation
tntsr(1) t(2) I
DOn ls:
]Rn Originat
lA Resubmission
uate ol KeDon(Mo, Da, Yi)
o4t1512015
YearHenoo oI Kepon
End of 20141Q4
PUBCHA$ED POWER (Accouot 555)(rncruorng power excnanges)
1. Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or afiiliation the respondent has with the seller.
3. ln 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). ln addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.9., 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.
lF - for intermediate-term firm service. The same as LF service expect that "intermediate{erm" 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-lerm" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
lU - 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.
_tne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Iariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
,\verage
Monthly NCP Deman
(e)
trverage
Monthly CP Demanc
(0
1 Pend Oreille County PUD No. 1 IF Pend O'
2 Phillips Ranch -U PURPA
3 Portland General Electric Company =x 304
4 Portland General Electric Company =x 178
5 Portland General Electric Company SF WSPP
b Powerex Corp SF WSPP
7 Puget Sound Energy SF WSPP
I Rainbow Energy Marketing Corp SF WSPP
I Rathdrum Power LLC .F Lancaster
10 Sacramento Municipal Utility District SF WSPP
11 Seattle City Light SF WSPP
12 Sheep Creek Hydro -U PURPA
'13 Shell Energy SF WSPP
14 Snohomish County PUD No. 1 SF WSPP
Total
FERC FORM NO. 1 (ED. 12-90)Page 326.4
Name of Respondent
Avista Corporation
tnts KeDon ts:(1) fiAn Originat(2) [-lA Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
PURCHASED POWER(Account 555) (Continued)(lncludino pouler exchanoeS)'
AD - for out-of-period adjustment. Use this code for any accounting adjustments or "true-ups" for service provided in prior reportingyears. Provide an explanation in a footnote for each adjustment.
4. ln column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column O, energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. lf more energy was delivered than received, enter a negative amount. lf the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 401 , line 10. The total amount in column (h) must be reported as Exchange Received on Page 401,
line 12. The total amount in column (i) must be reported as Exchange Delivered on Page 401 , line 1 3.
9. Footnote entries as required and provide explanations following all required data.
Megawatt Hours
Purchased
(s)
POWER EXCHANGES COST/SETILEMENT OF POWER Line
No.Megawatt Hours
Received
(h)
MegaWatt Hours
Delivered
(i)
Demand Charges
($)
U)
b.nergy charges
($)
(k)
other Gharges
($)
(t)
Total (j+k+l)
of Settlement ($)
(m)
13,881 87(1,009 327,051 -5,46€321 .581 1
4 1,981 1,98t 2
442,12t 441.10C 3
9,97(9,767 98,298 98,29t 4
44,41t 1,632,61 1,632,61i 5
62,09(2,856,48:2,856,48:6
60,18:1 ,690,19,1 ,690,19r 7
24,82(919,71 919,71 8
1 ,1 94,99(24,730,731 24,730,73t I
1,60(64,201 64,20C 10
29,711 925,82 925,823 11
7,21t 373,57i 373,573 12
47,791 1,352,45r 1,362,458 13
39,75!974,90 974,904 14
5,979,275 539,911 539,679 17,207,484 177,455,80(3,027,871 1 97,691 , 16i
FERC FORM NO.1 (ED. 12-90)
Name of Respondent
Avista Corporation
This Rer(1) E(2) T
)ort ls:
lAn Original
lA Resubmission
lJate oI Kepon(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
PURCHASED POWER (Account 555)(lncluding power exchanges)
'l . Report all power purchases made during the year. Also report exchanges of electricity (i.e., transactions involving a balancing of
debits and credits for energy, capacity, etc.) and any settlements for imbalanced exchanges.
2. Enter the name of the seller or other party in an exchange transaction in column (a). Do not abbreviate or truncate the name or use
acronyms. Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3. ln 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). ln addition, the reliability of requirement service must
be the same as, or second only to, the supplier's service to its own ultimate consumers.
LF - for long-term firm service. "Long-term" means five years or longer and "firm" means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.9., 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.
lF - 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{erm service. Use this category for all firm services, where the duration of each period of commitment for service is one
year or less^
LU - for long-term service from a designated generating unit. "Long-term" means five years or longer. The availability and reliability of
service, aside from transmission constraints, must match the availability and reliability of the designated unit.
lU - for intermediate-term service from a designated generating unit. The same as LU service expect that "intermediate{erm" 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.
-tne
No.
Name of Company or Public Authorig
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Tariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
t\verage
Monthly NCP Deman
(e)
AVerage
Monthly CP Demanr
(f)
Southern California Edison Company iF WSPP
2 Sovereign Power -F Sovereign
3 Spokane County -U PURPA
4 Stimson Lumber U PURPA
5 Tacoma Power >F WSPP
6 Tacoma Power SF /USPP
7 Tenaska Power Services Company SF WSPP
I The Energy Authority SF WSPP
I TransAlta Energy Marketing SF /VSPP
10 Tri-State Generation & Transmission SF l/VSPP
11 lntraCompany Generation Services OS SATT
12 Other - lnadvertent lnterchange x
13
14
Total
FERC FORM NO. 1 (ED.12-90)Page 326.5
Name of Respondent
Avista Corporation
This Rel(1) tr(2) f
)ort ls:
lAn Orlginal
lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
PURCHA9EQ POWER(Account 555). (Continued
( tncilrnlnd nower evenandesl
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. ln 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 contracl designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (f). For all other types of service, enter NA in columns (d), (e) and (f). Monthly
NCP demand is the maximum metered hourly (60-minute integration) demand in a month. Monthly CP demand is the metered demand
during the hour (60-minute integration) in which the supplie/s system reaches its monthly peak. Demand reported in columns (e) and (f)
must be in megawatts. Footnote any demand not stated on a megawatt basis and explain.
6. Report in column (g) the megawatthours shown on bills rendered to the respondent. Report in columns (h) and (i) the megawatthours
of power exchanges received and delivered, used as the basis for settlement. Do not report net exchange.
7. Report demand charges in column O, energy charges in column (k), and the total of any other types of charges, including
out-of-period adjustments, in column (l). Explain in a footnote all components of the amount shown in column (l). Report in column (m)
the total charge shown on bills received as settlement by the respondent. For power exchanges, report in column (m) the settlement
amount for the net receipt of energy. lf more energy was delivered than received, enter a negative amount. lf the settlement amount (l)
include credits or charges other than incremental generation expenses, or (2) excludes certain credits or charges covered by the
agreement, provide an explanatory footnote.
8. The data in column (g) through (m) must be totalled on the last line of the schedule. The total amount in column (g) must be
reported as Purchases on Page 40't , 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
Purchased
(s)
POWER EXCHANGES COST/SETTLEMENT OF POWER Line
No.Megawatt Hours
Received(h)
Megavva[ Hours
Delivered
(i)
uemano unarges
($)
(i)
trnergy unarges
($)
(k)
urner unarges
($)
(t)
lolal u+K+l)
of Seftlement ($)
(m)
3,51(72,681 72,68(1
6,83r 159,28(159,28(2
1,41'90,37,90,372 3
30,31 1,654,42i 1.654.42i 4
46,121 1 ,540,10(1 .540.1 0(5
15(15(6
10,32 366,06(366,06(7
28,571 734,281 7U,281 8
99,87(3,425,95 3.425,951 I
10
926,951 926,95'l 11
863 12
13
14
5,979,271 539,91 1 539,679 17,207,481 177,455,80!3,027,E7t 197,691,16
FERC FORM NO.1 (ED. 12-90)Page 327.5
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tO4
FOOTNOTE DATA
Line No.: 1Fianncial SWAP
{cneAute page:926 une No.'-4 Column: a
t
BPA ContracE Terminates S r 30, 2028
BPA Cont.ract Terminates .Ianuary 0l-,2035
Scneaule Page: 326 Line Nc.: 8 Cotumnt '
Non Moneta
326.1 Line No.: 10
Non Monetary
326
: 326 Line No;7 Column: aServices
--lSsLg4a!"Eess1_329.2 Line No.: 3 Column: I
Non MonetarySsba-!98g",326.L--Li!9t't9.-i5 -----.
-
Reserve Sharing under the NorthWesL Power Pool Reserve Sharing Agreement.
'gr_n"glt-tg-Ui_g:_s_2_a_.2
-tine
tto.: n ca-umn: a _ -- _ --- _ -1
Service to Deer Lake from Inl-and Power and Light. No demand charges associated wiEh the
agreement.w Lii;N;.|IKootenai ConEracE Terminates March 31-, 2OL9
Financi-a1 SWAP
Fgtedure e?ggiFinancial SWi
326.3 Line No.:7 Column: aFinancial SWAP - Formerly known as Newedge USA, LLC
Non Moneta
Non Moneta
E{qat re eqgq_929J__!!!e No.: 2 Cotumn: a_Sovereign ConEract Terminates September 30, 20L9
Anci11ary Services
FERC FORM NO. 1 1 450.1
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
ls:
(1)
(2)
Original
Resubmission
t Data oi Report ___-l
| (Mo, Da, Y0 |I oarstzots Itt
Year/Period of Report
End of 2O14lQ4
IKANSMISSION OF ELECTRICITY FOR OTHERS (Account 456,1)(lncludino transactions referred to as'wheelind)
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or
public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c)
4. ln 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 lnstruction for definitions of codes.
_tne
No.
Payment By
(Company of Public Authority)
(Footnote Affiliation)
(a)
Energy Received From
(Company of Public Authority)
(Footnote Afliliation)
(b)
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Statistical
Classifi-
cation
(d)
1 PacifiCorp PacifiCorp PacifiCqrp LFP
2 Seattle City Light Seattle City Light Grant County PUD LFP
3 Tacoma Power Tacoma Power Grant County PUD LFP
4 Grant County Public Utility District Grant County Public Utility Distr Grant County Public Utility Distr CS
5 Spokane lndian Tribes Bonneville Power Administration Spokane lndian Tribes LFP
6 East Greenacres lrrigation District Bonneville Power Administration East Greenacres LFP
7 Consolidated lrrigation District Bonneville Power Administration Consolidated lrrigation District LFP
I Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration FNO
I City of Spokane City of Spokane Avista Corporation CS
10 Stimpson Plummer Avista Corporation CS
11 Hydro Tech lndustries Meyers Falls Avista Corporation 3S
12 First Wind Energy Marketing Palouse Wind Avista Corporation 3S
'13 Deep Creek Hydro Deep Creek Avista Corporation f,S
14 Bonneville Power Administration Avista Corporation Bonneville Power Administration f,S
15 Shell Energy North America (US) LP Avista Corporation ldaho Power Company SFP
16 Shell Energy North America (US) LP Bonneville Power Administration ldaho Power Company SFP
17 Shell Energy North America (US) LP Avista Corporation Bonneville Power Administration SFP
18 Cargill Power Markets Bonneville Power Administration ldaho Power Company SFP
19 Morgan Stanley Capital Group Avista Corporation Bon neville Power Administration 3FP
20 Morgan Stanley Capital Group Bonneville Power Administration ldaho Power Company 3FP
21 Morgan Stanley Capital Group Bonneville Power Administration Northwestern Montana SFP
22 Morgan Stanley Capital Group Northwestern Montana Avista Corporation SFP
23 Morgan Stanley Capital Group Northwestern Montana Bonneville Power Administration SFP
24 Morgan Stanley Capital Group Northwestern Montana Chelan County PUD SFP
25 Morgan Stanley Capital Group Northwestern Montana ldaho Power Company SFP
26 Morgan Stanley Capital Group Northwestern Montana Portland General Electric SFP
27 Morgan Stanley Capital Group Northwestern Montana Grant County PUD SFP
28 Morgan Stanley Capital Group Puget Sound Energy ldaho Power Company SFP
29 Morgan Stanley Capital Group Grant County PUD Bonneville Power Administration SFP
30 Morgan Stanley Capital Group Grant County PUD ldaho Power Company SFP
31 Morgan Stanley Capital Group Grant County PUD Northwestern Montana SFP
32 Morgan Stanley Capital Group Chelan County PUD ldaho Power Company SFP
33 Morgan Stanley Capital Group Chelan County PUD Northwestern Montana SFP
34 Bonneville Power Administration Bonneville Power Adminstration ldaho PowerCompany SFP
rOTAL
FERC FORM NO. 1 (ED. 12-90)Page
Name of Respondent
Avista Corporation
I nls Rel(1) tr(2) r
)ort ls:
]An Original
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
I RANSMISSION OF ELECI RICITY FOR OTHERS (Account 456xcontinued)(lncludino transactions reffered to as 'wheelino') ,.
5. ln 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 contraet path, "point to point" transmission service. ln column (f), report the
designation for the substation, or other appropriate identification for where energy was received as specified in the contract. ln column
(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the
contracl.
7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Demand
reported in column (h) must be in megawatts. Footnote any demand not stated on a megawatts basis and explain.
8. Report in column (i) and (l) the total megawatthours received and delivered
FERC Rate
Schedule of
Tariff Number
(e)
Point of Receipt
(Subsatation or Other
Designation)
(0
Point of Delivery
(Substation or Other
Designation)
(s)
Billing
Demand
(MW)
(h)
TRANSFER OF ENERGY Line
No.Megawatt Hours
Received(i)
Megawatt Hours
Delivered
0)
:ERC No, 182 Dry Creek Walla Wall Dry Gulch 2(66,61t 66,61t 1
:ERC Trf No. t helan-Stratford 1 15 Stratford 1 1skv SS 256,75t 256,751 2
:ERC Trf No. t helan-Stratford 1 15 Stratford 115kV SS 256,75C 256,75(3
:ERC No.'104 Stratford Substation Coulee CyMilson Crk 2!94,504 94,50,4
:ERC Trf No. t y'Vestside Little Falls 1 3,08C 3,08(5
:ERC Trf No. t Bell Substation Post Falls 3,07C 3,07(b
:ERC Trf No. t Bell Substation BKR/OPT/EFM/LIB 6,817 6,81 7
:ERC Trf No. t 1,871 ,991 't,871,99 I
:ERC No. 155 Sunset-Westside 'l 15k Westside 9
:ERC Trf No. I AVA Syst AVA Syst 10
]ERC Trf No. t 11
:ERC Trf No. t 12
:ERC Trf No. t 13
:ERC Trf No. t 14
:ERC Trf No. t 37,51t 37,51t 15
:ERC Trf No. t 39,46(39,46(16
:ERC Trf No. t 12t 121 17
:ERC Trf No. t 2,43:,2,43:,'18
:ERC Trf No, t 151 15 19
:ERC Trf No, t 9,',t2'9,'t2:,20
rERC Trf No. t 411 41t 21
=ERC Trf No. t 1,68{1,68t 22
=ERC Trf No. t 146,81t 146,81t 23
=ERC Trf No. t 11,39:11,39:24
=ERC Trf No. f 6,77t 6,771 25
:ERC Trf No. f 28t 281 26
:ERC Trf No. f 31 ,042 31 ,O4i 27
:ERC Trf No. €1 1 28
:ERC Trf No. I 3,17i 3,17'.29
:ERC Trf No. I 'l5a '15i 30
:ERC Trf No. €6,34:6,34:31
]ERC Trf No. I 36I 36r 32
:ERC Trf No. €4,51t 4,51 33
:ERC Trf No. t 2,s61 2,56 34
EI 3,177,883 3,177,88:
FERC FORM NO.1 (ED.12-90)Page 329
Name of Respondent
Avista Corporation
Inrs ReDort ls:(1) fiRn Orlginal
(2') l-lA Resubmission
Date of Reporl(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 20141Q4
IF<ANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued)(lncludino transactions reffered to as'wheelino') ' '
9. ln column (k) through (n), report the revenue amounts as shown on bills or vouchers. ln column (k), provide revenues from demand
charges related to the billing demand reported in column (h). ln column (l), provide revenues from energy charges related to the
amount of energy transferred. ln column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). lf no monetary settlement was made, enter zero (1 101 1) 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 TMNSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges
($)
(k)
Energy Charges
($)
(t)
(Other Charges)
($)
(m)
Total Revenues ($)
(k+l+m)
(n)
Ltile
No.
23 t ,694 231,694 1
144,871 37,1 16 181 ,987 2
179,35t 37,'t 16 2't6,471 3
25,'.t64 25,1U 4
32,682 32,682 5
16,59:16,593 6
38,83'38,837 7
7,284,87(7,284,870 I
27,973 27,973 9
9,480 9,480 10
6,1 20 6j20 11
200,000 200,000 12
603 603 13
3,192,000 3,1 92,000 14
152,51(1 52,516 15
181 ,432 181,432 16
454 455 17
14,30i 14,307 18
69f 698 19
70,1 0f 70,1 05 20
1,791 1,791 21
7,72a 7,725 22
71 3,31{713,318 23
62,60i 62,602 24
41,71i 41 ,71!25
1,07t 1,O7t 26
127,83t 't27,83t 27
4(5S 28
29,1 0(29,1 0S 29
85C 85t 30
53,80'53,801 31
1,57'l 1,57i 32
19,84;19,84i 33
1 0,1 51 1 0,1 53 34
11,'153,220 0 3,592,760 14,74s,980
FERC FORM NO. 1 (ED. 12-90)Page 330
Name of Respondent
Avista Corporation
INISK(1) t(2) I
eoon ls:
flRn Original-lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Perioc, of Report
End of 20141Q4
I RANSMISSION OI- ELEUI RIGII Y I-OR OIHE,ItS (ACCOUNI 456.1)(lncludinq transactions referred to as'wheelinq')
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or
public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities lisied in ccilumns (a), (b) or (c)
4. ln 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 Foint to Point
Transmission Service, OLF - Other Long-Term Firm Transmissign Service, SFP - Short-Term Firm Point to Point Transmission
Reservation, NF - non-firm transmission service, OS - Other Transmission Service and AD - Oulof-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 lnstruction for definitions of codes.
-tne
No.
Payment By
(Company of Public Authority)
(Footnote Affiliation)
(a)
Energy Received From
(Company of Public Authority)
(Footnote Afiiliation)
(b)
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Statistical
Classifi-
cation
(d)
I ldaho Power Company LSE Avista Corporation Bonneville Power Administration iFP
2 ldaho Power Company LSE Avista Corporation ldaho Power Company iFP
3 ldaho Power Company LSE Bonneville Power Administration ldaho Power Company 3FP
4 ldaho Power Company LSE Bonneville Power Administration Northwestern Montana 3FP
5 ldaho Power Company LSE Bonneville Power Administration Pacificorp 3FP
6 ldaho Power Company LSE Northwestem Montana ldaho Power Company
'FP7ldaho Power Company LSE Paciflcorp ldaho Power Company SFP
8 ldaho Power Company LSE ldaho Power Company Bonneville Power Administration SFP
9 ldaho Power Company LSE Chelan County PUD Northwestern Montana SFP
10 Kootenai Electric Avista Corporation ldaho Power Company SFP
11 Bonneville Power Adrninistration Bonneville Power Administration Avista Corporation !F
12 Bonneville Power Admiiristration Bonneville Power Administration ldaho Power Company !F
13 Shell Energy North America (US) LP Avista Corporation Bonneville Power Administration !F
14 Shell Energy North America (US) LP Avista Corporation ldaho Power Company {F
5 Shell Energy North America (US) LP Bonneville Power Administration Chelan County PUD \,lF
6 Shell Energy North America (US) LP Bonneville Power Administration ldaho Power Company !F
7 Shell Energy North America (US) LP Bonneville Power Administration Northwestern Montana \,lF
I Shell Energy North America (US) LP Northwestern Montana Bonneville Power Administration \,lF
o Shell Energy North America (US) LP Northwestern Montana Chelan County PUD !F
20 Shell Energy North America (US) LP Northwestern Montana Grant County PUD !F
21 Shell Energy North America (US) LP ldaho Power Company Bonneville Power Administration {F
22 Cargill PoWer Markets Avista Corporation Bonneville Power Administration {F
23 Cargill Power Markets Bonneville Power Administiation ldaho Power Company {F
24 Cargill Power Markets Northwestern Montana ldaho Power Company {F
25 PPL Energy Plus Bonneville Power Administration Northwestern Montana !F
26 PPL Energy Plus Northwestern Montana Bonneville Power Administration {F
27 PPL Energy Plus Northwestern Montana ldaho Power Company \,IF
28 Morgan Stanley Capital Group Bonneville Power Adminishation ldaho Power Company NF
29 Morgan Stanley Capital Group Bonneville Power Administration Northwestern Montana {F
30 Morgan Stanley Capital Group Northwestern Montana Avista Corporation {F
31 Morgan Stanley Capital Group Northwestern Montana Bonneville Power Administration {F
32 Morgan Stanley Capital Group Northwestern Montana Chelan County PUD {F
33 Morgan Stanley Capital Group Northwestern Montana ldaho Power Company {F
34 Morgan Stanley Capital Group Grant County PUD ldaho Power Company !F
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.1
Name of Respondent
Avista Corporation
I nts Keoon ts:(1) fiRn Original(2) llA Resubmission
Date of Reporl(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
II(ANI;MISSION OF ELECI RIGITY FOR OTHERS (Account 456xcontinued)(lncludinq transactions reffered to as'wheelino') "
5. ln 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. ln column (f), report the
designation for the substation, or other appropriate identification for where energy was received as specified in the contract. ln column
(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the
contract.
7. Report in column (h) the number of megawatts of billing demand that is specified in the firm transmission service contract. Dbmand
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
Schedule of
Tariff Number
(e)
Point of Receipt
(Subsatation or Other
Designation)
(0
Point of Delivery
(Substation or Other
Designation)
(s)
Billing
Demand
(MW)
(h)
TRANSFER OF ENERGY Line
No.Megawatt Hours
Received
(i)
MegavvaII nours
Delivered
0)
:ERC Trf No. t 3,20(3,20(1
:ERC Trf No. t 3,00(3,00(2
:ERC Trf No. t 1 30,1 5(130,'t5(3
:ERC Trf No. t 8,88(8,88(4
:ERC Trf No. t 3,40(3,40(5
:ERC Trf No. t 8,84 8,84:b
FERC Trf No. t 33,64 33,641 7
FERC Trf No. t 't0,79(10,79(I
FERC Trf No. t 63(63(I
FERC Trf No. t 5,882 5,88'10
FERC Trf No. t 11
FERC Trf No. t 3,99i 3,99:12
FERC Trf No. t 4(4t 13
FERC Trf No l 44t 441 14
FERC Trf No. t 15
FERC Trf No. t 6,28!6,281 16
FERC Trf No. t 37t 37i 17
FERC Trf No. t 6,082 6,082 18
FERC Trf No. t 5t 19
FERC Trf No. t 161 16'20
FERC Trf No. t 1t 1 21
FERC Trf No. t 7!7l 22
FERC Trf No. t 89t 89t 23
FERC Trf No. t 2!2t 24
FERC Trf No. t 31:31i 25
FERC Trf No. t 4A(48(26
FERC Trf No. t 4,09t 4,09(27
=ERC Trf No. t 88i 88;28
:ERC Trf No. t 1,85('1,85(29
:ERC Trf No"8 4(4t 30
]ERC Trf No. t 22,63t 22,63t 3't
:ERC Trf No. t 18t 18(32
:ERC Trf No. t 86i 86i 33
]ERC Trf No. t 1 1(34
EI 3,177,88:3,177,88i
FERC FORM NO.1 (8D.12-90)Page 329.1
Name of Respondent
Avista Corporatron (1) E(2t T
ron ls:
An Original
A Resubmission
uale or Kepon(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
I IIANUMIDD'LJN UT ELtrT/ IIIIUI I T TUK (J IHEI(D (ACCOUNI 4CO) (UONIINUEO}(lncludinq transactions reffered to as 'wheelinq') ' '
9. ln column (k) through (n), report the revenue amounts as shown on bills or vouchers. ln column (k), provide revenues from demand
charges related to the billing demand reported in column (h). ln column (l), provide revenues from energy charges related to the
amount of energy transferred. ln column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in mlumn (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). lf no monetary settlement was made, enter zero (1 1 01 1) 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 TMNSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges
($)
(k)
Energy Charges
($)
(t)
(Other Charges)
($)
(m)
Total Revenues ($)
(k+l+m)
(n)
Ltne
No.
10,261 10,267 1
'10,00,10,007 2
525,64:525,643 3
73,634 73,634 4
33,36'33,361 5
29,64(29,64C 6
198,44(198,44C 7
54,64t 54,64e 8
6,24(6,24C 9
48,00 24,506 72,506 10
2:23 11
24,471 24,47e 12
21t 21!13
2,90r 2,905 14
20t 205 15
38,32C 38,s20 16
3,30!3,309 17
39,98(39,989 18
3'li 312 19
92(929 20
10{108 2'l
43i 433 22
7,941 7,945 23
14t 144 24
1,89:'t,893 25
2,821 2,829 26
23,701 23,707 27
13,50(13,506 28
13,281 13,2E1 29
29(290 30
143,211 143,211 31
1,441 1,447 32
6,68:6,685 33
12i 122 34
11,153,220 0 3,592,760 14,745,980
FERC FORM NO. 1 (ED. 12-90)Page 330.1
Name of Respondent
Avista Corporation
Ints Keoon ts:(1) fiRn Originat(2) l-lA Resubmission
uale oT Kepon(Mo, Da, Yr)
0411512015
YearPenoo or Kepon
End of 20141Q4
IKAN\J MrsUrL)N UF ELEU rKrUr lY t-(Jr( U il-rE.KS (Account 456.1)lncludinq transactions referred to as'wheelinq')
1. Report all transmission of electricity, i.e., wheeling, provided for other electric utilities, cooperatives, other public authorities,
qualifying facilities, non-traditional utility suppliers and ultimate customers for the quarter.
2. Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a), (b) and (c).
3. Report in column (a) the company or public authority that paid for the transmission service. Report in column (b) the company or
public authority that the energy was received from and in column (c) the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority. Do not abbreviate or truncate name or use acronyms. Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a), (b) or (c)
4. ln column (d) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNO - Firrn 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 lnstruction for definitions of codes.
Line
No.
Payment By
(Company of Public Authority)
(Footnote Afiiliation)
(a)
Energy Received From
(Company of Public Authority)
' (Footnote Affiliation)
(b)
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Statistical
Classifi-
cation
(d)
1 Morgan Stanley Capital Group Chelan County PUD ldaho Power Company \,IF
2 NaturEner USA, LLC Bonneville Power Administration Northwestern Montana NF
3 Northwestern Energy Bonneville Power Administration Northwestern Montana NF
4 Northwestern Energy Northwestern Montana Bonneville Power Admin istration NF
5 Portland General Electric Northwestern Montana Bonneville Power Administration NF
6 Portland General Electric Northwestern Montana Portland General Electric \.lF
7 PPM Energy lnc.Bonneville Power Administration ldaho Power Company !F
I Puget Sound Energy Northwestern Montana Bonneville Power Administration {F
I Puget Sound Energy Northwestern Montana ldaho Power Company NF
10 Puget Sound Energy Northwestern Montana Puget Sound Energy NF
11 Puget Sound Energy ldaho Power Company Avista Corporation NF
12 Puget Sound Energy ldaho Power Company Bonneville Power Administration NF
13 Powerex Bonneville Power Administration ldaho Power Company NF
14 Powerex Bonneville Power Administration Northwestern Montana NF
't5 Powerex Northwestern Montana Bonneville Power Administration NF
16 Powerex Chelan County PUD ldaho Power Company NF
17 Rainbow Northwestern Montana Bonneville Power Administration NF
18 Transalta Energy Marketing Avista Corporation Bonneville Power Adminstration NF
19 Tenaska Power Services Bonneville Power Administration ldaho Power Company NF
20 Tenaska Power Services Northwestern Montana Bonneville Power Administration NF
21 Pacificorp Pacificorp Bonneville Power Administration NF
22 Pacificorp Pacificorp ldaho Power Company NF
23 Pacificorp ldaho Power Company Bonneville Power Administration NF
24 Grant County PUD Avista Corporation Grant County PUD NF
25 Bonneville Power Administration Bonneville Power Administration ldaho Power Company NF
26 ldaho Power Company Bonneville Power Administration ldaho Power Company NF
27 ldaho Power Company Northwestern Montana ldaho Power Company NF
28 ldaho Power Company LSE Bon neville Power Administration ldaho Power Company NF
29 ldaho Power Company LSE Northwestern Montana ldaho Power Company NF
30 ldaho Power Company LSE Pacificorp ldaho Power Company NF
31 ldaho Power Company LSE ldaho Power Company Bonneville Power Administration NF
32 The Energy Authority Northwestern Montana Bonneville Power Administration NF
33 Seattle City Light Northwestern Montana Bonneville Power Administration NF
34
rOTAL
PageFERC FORM NO.1 (ED. 12-90)
Name of Respondent
Avista Corporation
lhts Repon ls:(1) [An Original(2) llA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
TRANSMISSION OF ELECI RICITY FOR OTHERS (AccoUnt 456XContinuEd)(lncludino transactions reffered to as'wheelino) ''
5. ln 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. ln column (0, report the
designation for the substation, or other appropriate identification for where energy was received as specified in the contract. ln column
(g) report the designation for the substation, or other appropriate identification for where energy was delivered as specified in the
contract.
7. Report in column (h) the number of megawatts of billing demand that is specifled 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 (i) the total megawatthours received and delivered.
FERC Rate
Schedule of
Tariff Number
(e)
Point of Receipt
(Subsatation or Other
Designation)
(0
Point of Delivery
(Substation or Other
Designation)
(s)
Billing
Demand
(MW)
(h)
TRANSFER OF ENERGY Line
No.tv,Egavvatl nourI'
Received(i)
MegawaE Hours
Delivered
0)
:ERC Trf No. t 1
:ERC Trf No. t 2
:ERC Trf No. t 79!791 3
:ERC Trf No. t 39€39(4
:ERC Trf No. I 4,14C 4,141 5
:ERC Trf No. t 1,81I 1,811 b
:ERC Trf No. t 61:61:7
:ERC Trf No. t 5,154 5,1 5,I
:ERC Trf No. t 1,357 1,35i 9
:ERC Trf No. t 10
:ERC Trf No. t 11
:ERC Trf No. t Ol.67i 12
:ERC frf No. t 89€89(13
:ERC Trf No. t 7,7l 14
:ERC Trf No. t 67',!67 15
:ERC Trf No. t 16
:ERC Trf No. t 5C 5(17
:ERC Trf No. t ol ol 18
:ERC Trf No. t 't'l 11 19
:ERC Trf No. t 11 1 20
:ERC Trf No. I 3,35C 3,35(21
:ERC Trf No. t 4,99€4,99(22
:ERC Trf No. t 123 12i 23
:ERC Trf No. t 24
:ERC Trf No. t 2,003 2,00:25
:ERC Trf No. t 72C 721 26
:ERC Trf No. t 57e 57t 27
:ERC Trf No. t '18,51 18,5't:28
:ERC Trf No. t 2,481 2,48!29
:ERC Trf No. t 5,689 5,68(30
:ERC Trf No. €20c 20(31
:ERC Trf No. t 10f 101 32
:ERC Trf No. f 4a 4t 33
34
EI 3,177,883 3,177,88i
FERC FORM NO.1 (ED.12-90)Page 329.2
Name of Respondent
Avista Corporation
tnts KeDon ts:(1) $An Origlnat(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Yeafll,enoo or Kepon
End of 20141Q4
TRANSMI SSI OIOFEIFCTRToITTF((lncludino transactions ref,rr\ (J r nExD (r{ccounl .+co, (uonltnueo,iered to as'wheelino')
9. ln column (k) through (n), report the revenue amounts as shown on bills or vouchers. ln column (k), provide revenues from demand
charges related to the billing demand reported in column (h). ln column (l), provide revenues from energy charges related to the
amount of energy transferred. ln column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). lf no monetary settlement was made, enter zero (1 1 01 1) in column
(n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service
rendered.
10. The total amounts in columns (i) and O must be reported as Transmission Received and Transmission Delivered for annual report
purposes only on Page 401 , Lines 1 6 and 1 7,. respectively.
11. Footnote entries and provide explanations following all required data.
REVENUE FROM TMNSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges
($)
(k)
Energy Charges
($)
(t)
(Other Charges)
($)
(m)
Total Revenues ($)
(k+l+6;
(n)
Llne
No.
8(86 1
6
4,651 4,651
2,92!2,925 4
26,39(26,390
10,481 10,482 6
3,90(3,906 7
35,69!35,699
9.47t 9,478
4(46 ,|
6 11
4,69:4,693 12
6,94:6,943 ,|
45t 456 14
5,62t 5,628 15
7 16
281 288 17
54t 54t 18
1,06i 1,062 19
28S 289 20
53,21(53,210 21
69,36t 69,368 22
1,99(1,990 23
3,93t 3,935 24
13.49€13,496 25
4.15t 4,154 26
3,321 3,324 27
112,66€'t12,666 28
22,45e 22,456 29
48,534 48,534 30
2,185 2,189 31
692 692 32
26(260 33
34
11,153,220 0 3,592,760 14,745,980
FERC FORM NO.1 (ED. 12-90)Page 330.2
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1s12015
Year/Period of Report
2U4tA4
FOOTNOTE DATA
chedule Paoe: 328 Line No.: 2 :mof facilities.
Use of f aciliti-es.
lgleau,e Page: 328 Line
Use of facilities.I
ule Page: 328 Line No.: 5term firm transmission
: 328 Line No.: 9acilities.
Column: m
anct anc servLces,
Column: m
Use of facilities.
9chedule Page: 328 Line No.: 11 Column: m
Use of facilities.
{cnedute Page: g28 Line No.: 12effieffUse of facilities.
@qsl"_Prs",?2_8___!-_!_0eAe!J!_ge!y!rr,r-__Para I I gI _Capag4y_ ryppgIt 4gee_eLqntg;i;0st€P_?ssL92!J
Ancillary services.
FERC FORM NO.1 12 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1Rn originat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
Ep6 e1 2014lQ4
TRANSMISSION OF ELECTRICITY BY OTHERS (Account 565)(lncluding transactions referred to as "wheeling")
1. Report all transmission, i.e, wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, and others for the quarter.
2. ln 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 truncale name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the
transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided
transmission service for the quarter reported.
3. ln column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other
Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission
Service, and OS - Other Transmission Service. See General lnstructions for definitions of statistical classifications.
4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. ln column (e) report the
demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all
other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all
components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. lf 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
No.Name of Company or Public
Authority (Footnote Affiliations)
(a)
Statistical
Classification(b)
TRANSFER OF ENERG)EXPENSES FOR TMNSMISSION OF ELECTRICITY BY OTHER
Magawan-hoursReceived
(c)
rvrogowatL-
hoursDelivered(d)
UEI I IAI IU
Charoes($r
(e)
Enerov
Charo-ds($r
(0
(Jrner
Charoes($I
(s)
Total Cost of
Tranffission
1 Bonneville Power Admin LFP 1,499,43s 1,499,435
2 Bonneville Power Admin LFP 11,774,320 2,060,112 13,834,432
3 Bonneville Power Admin LFP 943,401 943,401
4 Bonneville Power Admin OS 24,360 24,360
5 Bonneville Power Admin FNS 1,105,330 '195,624 1,300,954
o Bonneville PowerAdmin NF 3,31!3.319 16,595 16,595
7 Benton County PUD No. 1 NF 31C 310 449 449
8 Grays Harbor County PUD NF 5(50 bt 62
I ldaho Power Company NF 800 800 1,986 1,986
10 Kootenai Eleclric Coop LFP 45,222 45,222
1't Northem Lighb LFP 140,005 140,00s
12 NorthWestem Energy SFP 225,260 21,1 0t 246,366
13 NorthWestem Energy NF 43,824 43,824 189,75€189,758
14 Porlland General Elec LFP 628,000 't4,98!642,989
15 Portland General Elec NF 1,890 1,890 2,64t 2,646
16 Seattle City Light NF 4,268 4,268 6,521 6,521
TOTAL 55,1 0;55,102 16,360,97:218,85[2,316,191 18,896,022
FERC FORM NO. 1/3-Q (REV.02-04)
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
mn: g
lSchedule Page: 332 Line No.: 5 _ Column:
Anci11ary Services
-l
I
4!gl4gry_ Eervices_
Fchedule Page:332 Line No.:14 Column: g
Ancil1ary Services
FERC FORM NO.1 (ED. 12.8?450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) []An orisinat(2) T-lA Resubmission
Date of Report(Mo, Da, Y0
04t15t2015
YeaflPenoo or Kepon
End of 20141Q4
I KANsMlsr'loN oF E.LEC I RICITY EY O THERS (Account 565)
(lncluding transactions referred to as "wheeling")
1. Report all transmission, i.e. wheeling or electricity provided by other electric utilities, cooperatives, municipalities, other public
authorities, qualifying facilities, and others for the quarter.
2. ln column (a) report each company or public authority that provided transmission service. Provide the full name of the company,
abbreviate if necessary, but do not truncate name or use acronyms. Explain in a footnote any ownership interest in or affiliation with the
transmission service provider. Use additional columns as necessary to report all companies or public authorities that provided
transmission service for the quarter reported.
3. ln column (b) enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
FNS - Firm Network Transmission Service for Self, LFP - Long-Term Firm Point-to-Point Transmission Reservations. OLF - Other
Long-Term Firm Transmission Service, SFP - Short-Term Firm Point-to- Point Transmission Reservations, NF - Non-Firm Transmission
Service, and OS - Other Transmission Service. See General lnstructions for definitions of statistical classifications.
4. Report in column (c) and (d) the total megawatt hours received and delivered by the provider of the transmission service.
5. Report in column (e), (f) and (g) expenses as shown on bills or vouchers rendered to the respondent. ln column (e) report the
demand charges and in column (f) energy charges related to the amount of energy transferred. On column (g) report the total of all
other charges on bills or vouchers rendered to the respondent, including any out of period adjustments. Explain in a footnote all
components of the amount shown in column (g). Report in column (h) the total charge shown on bills rendered to the respondent. lf 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.
_tne
No.Name of Company or Public
Authority (Footnote Affiliations)(a)
Statistical
Classification
(b)
TMNSFER OF ENERG\EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER
Magawa[-hoursReceived
(c)
rvra9awdlt-
hOUTSDelivered(d)
uemano
Charoes($r
(e)
Enerov
Charo-ds($r
(0
UINET
Charoes($r
(s)
Tranffission
1 Snohomish County PUD NF 641 64'l 841 841
2
3
4
5
b
7
8
I
10
11
12
13
14
15
'16
TOTAL 55,10i 55,102 10,360,97:218,858 2,316,191 18,896,022
FERC FORM NO. 1/3-Q (REV. 02-04)Page 332.1
This Page Intentionally Left Blank
Name oT Kesponoenl
Avista Corporation
tnrst
(1)
(2)I on ls:An Original
A Resubmission
Lrale oT l(eoon(Mo, Da, Yi)
o4t15t2015
rearrenoo or xePon
5.n6 61 20,t4lQ4
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Line
No.
Description
(a)
Amount
(b)
1 lndustry Association Dues 579,854
2 Nuclear Power Research Expenses
J Other Experimental and General Research Expenses
4 Pub & Dist lnfo to Stkhldrs...expn servicing outstanding Securities 300,1 39
5 Oth Expn >=5,000 show purpose, recipient, amount. Group if < $5,000
6 Community relations 15,317
7 Director fees and expenses 862,480
I Educational and informational expenses 47,670
I Rating agency fees 165,749
10 Aircraft operations and fees 158,445
11 Other miscellaneous general expenses 1,093,334
12
13
14
15
16
17
18
19
20
21
22
z5
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 3,222,98t
FERC FORM NO. 1 (ED. 12-94)Page 335
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
Whedule Page:335 Line No; 11 Cotumnn ---**----1OEher miscellaneous general expenses, detail:
YENDOR
CiEibankCitibank NA
Clean Tech Alliance Washington
Corp credit, cardE Source Companies LLC
Entserpri-se Rent a Car
EPRI
Hanna & Associates Inc.Int.elliresponse System Inc.Klundt Hosmer DesignMarketwire Inc.
Newsdata CorporaEJ-on
Olst.en
Raidious LLC
Sarah Dennison LeonardThackston, ,Jason R.
The Bank of New York MellonThe Coeur d'A1ene
The Davenport Hotel
Union Bank of CaliforniaWilmington Trust CompanyWurts & Associates Inc.
PURPOSE
Miscellaneous
Misc.
Misc.
Misc.
Misc.
Misc.
Misc.Professional services
Misc.Prof. svcs.
Misc.
Misc.Workforce contract
Misc.
Misc.
Employee misc expenses
Misc.
Misc.
Misc.
Misc.
Misc.
Misc.
AIVIOUNT
$ 11, 419
$ 40, 134
$ 5,000
$ 59, 698
$ 5, 169
$ 3,997
$ 9,217
$ 152,050$ 55, 963
$ l_6, 590
$ 7,362
$ l-7,048
$ 23,005
$ 13,579
$ 3,921
$ 9, 584
$ 6,272
s L0,774
i 9,426
$ 37, 071
$ 3,565
$ 25,545
FERC FORM NO. 1 (ED. 1 450.1
Name of Respondent
Avista Corporation
tnrs Keoon ts:(1) fiRn Originat(2t TIA Resubmission
uate or Hepon(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
UEPF(ECIAI tON AND AMQRTIZATTON OF ELECTRTC PLANT (Account 403, 4O4, 405)
(Except amortization of aquisition adjustments)
1. Report in section A for the year the amounts for : (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1: (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric
Plant (Account 405).
2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to
compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes
to columns (c) through (g) from the complete report of the preceding year.
Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount,
account or functional classification, as appropriate, to which a rate is applied. ldentify at the bottom of Section C the type of plant
included in any sub-account used.
ln column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing
composite total. lndicate at the boftom of section C the manner in which column balances are obtained. lf 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). lf 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. lf
composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
4. lf provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A. Summary of Depreciation and Amortization Charges
-tne
No.Functional Classification
(a)
Deoreciation
Expense
(Account 403)
(b)
ueorectalton
Expense for Asset
Retirement Costs
(Account 403.1 )(c)
Amortization of
Limited Term
Electric Plant(Account 404)
(d)
Amortization ofOther Electric
Plant (Acc 405)
(e)
Total
(fl
lntangible Plant 2,152,976 2,152,976
Steam Production Plant 7,783,468 7,783,468
Nuclear Production Plant
Hydraulic Production Plant-Conventional 8,250,380 8,250,380
Hydraulic Production Plant-Pumped Storage
Other Production Plant 9,350,009 2,450,031 11,800,040
Transmission Planl 10,392,803 10,392,803
Distribution Plant 38,330,263 38,330,263
Regional Transmission and Market Operation
I General Plant 3,844,682 3,844,682
1
1
Common Plant-Electric
TOTAL
11,145,806
89,097,411
8,405,480
10,558,456 2,450,031
19,551,286
1 02,1 05,898
B. Basis for Amortization Charges
FERC FORM NO.1 (REV.12-03)Page 336
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinal
(2) 1-1A Resubmission
Date of Reoort
(Mo, Da, Yi)
o4t15t2015
Year/Period of Reporl
End of 20141Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
-tne
No.Account No.
/q\
uvPtvvtagw
Plant Base
(ln Thousands)/h\
Etltr r t4tEu
Avo. Service- Life/e\
IIEL
Salvage(Percent)
/d\
^PPltrsDepr. rates(Percent)Curverlf"
nyEr d9tr
Remaining
Life/o\
1 STEAM PLANT
1 Colstrip No. 3
1 31 1 51,63;70.0(-10.0(1.5€s1.5 22',t(
1 312 79,411 60.0(-10.0(1.93 R1 21.5(
1 313
17 314 26,71i 40.0(-5.0(2.79 R0.5 19.4(
1 315 9,54:50.0(1.7?R3 21.0(
1 316 9,83i 53.0(1.4e R2 20.9(
2C Subtotal 177 ,141
21
Zt Colstrip No. 4
23 311 51,37!70.0(-10.0('t.6€s1.5 23.9(
24 312 51 ,992 60.0(- 1 0.0(2.2C R1 23.3(
25 313
2e 314 13,46t 40.0(-5.0(2.88 R0.5 20.9(
27 315 6,67:50.0(1.8t R3 22.9(
2e 316 4,551 53.0(1.62 R2 22.7(
29 Subtotal 128,06t
3C
31 Kettle Falls 0
5z 310 14t 1.4t SQ 18.0(
ea 311 25,211 70.0(-10.0(1.51 s1.5 17.1
34 312 43,72i 60.0(-10.0(1.93 R1 16.7(
AF 314 13,34t 40.0(-5.0(2.1 R0.5 14.9(
3€3'15 10,92!50.0(1.5€R3 16.4(
37 316 2,601 53.0(1.74 R2 16.8(
3E Subtotal 95,96r
?c
4C HYDRO PI.ANT
41 Sabinet Gorge
42 330 7,841 100.0(2.0c R4 43.2(
43 331 12,26!1 10.0(-20.0(1.5C R2 51.5(
44 332 36,762 100.0(1.13 R1 47.7(
45 133 37,88(65.0(-10.0(2.04 R1.5 43.9(
46 334 6,02€38.0(-5.0(2.97 R2.5 19.7t
47 135 4,55(65.0(0.38 R1.5 49.9(
48 ]36 1,261 55.0(1.96 S2 19.0(
49 Subtotal 1 06,58€
50
FERC FORM NO. 1 (REV.12-03)Page 337
Name of Respondent
Avista Corporation
This Reoorl ls:(1) fiAn Original(2) 5A Resubmission
Date of Report(Mo, Da, Yr)
o4115t2015
Year/Period of Report
End of 20141Q4
DEPRECIATION AND AMORTIZA ION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
-rne
No.Account No.
(a)
uEPr EUraurtr
Plant Base
(ln Thousands)/h\
E5L[ r tdtEu
Avo. Service- Life
1c\
t\ct
Salvage(Percent)
/.1 \
APPlrq
Depr. rates(Percent)
1e)
rvrur rdlrry
Curve
Tvoe
If1
n vEr agE
Remaining
Life
12 Noxon Rapids
1 330 30,40(100.0c 1.80 R4 48.8C
14 331 16,771 110.0(-20.0('1.4t R2 58.4C
15 332 34,02i 100.0(1.1 R1 52.6C
'1€333 88,36(65.0(-10.0(1.9t Rl.5 47.5C
17 334 14.2s1 38.0(-5,0c 2.7a R2,5 29.5C
18 335 3,441 65.0(0.8r R1.5 53.6C
.tc 336 24i 55.0(1.8!S2 32.0C
2C Subtotal 187,51(
21
22 )ost Falls
23 330 2,90t 75.0(2.81 R3 25.2C
24 331 1,591 110.0(-20.oc 2.0s R2 45.6C
2a 332 12,71(100.0(1.71 R1 44.7C
26 333 2.231 65.0(-10.0c 2.42 R1.5 29.6C
27 134 71t 38.0(-5.0(2.78 R2.5 18.2C
2e 335 22i 65.0('t .1 R1 .5 42.1C
29 Subtotal 20,39(
3C
31 -ong Lake
32 330 41t 75.0(4.42 R3 1 1.0C
33 131 4,471 110.0(-20.0c 1.9S R2 38.9C
34 )32 18,06t 100.0(1.65 R1 40.0c
35 133 8,82t 65.0(-10.0(2.46 R'1.5 33.3C
36 134 2,82i 38.0(-5.0(2.63 R2.5 22.5C
37 ]35 54i 65.0(1.22 R1.5 39.4C
38 iubtotal 35,1 4(
39
40 -ittle Falls
41 130 4,21t 100.0(2 eE R4 24.4C
42 t31 1,94:'1 "t0.0(-20.0(1.91 R2 42.3C
43 ,32 5,05!100.0(1.72 R1 43.6(
44 ]33 3,87t 65.0(-10.0(2.4C R1.5 33.6(
45 334 4,961 38.0(-5.0(2.71 R2.5 22.2(
46 335 134 65.0(0.6!R1.5 40.6(
47 Subtotal 20,19S
48
49 Upper Falls
50 330 6t 100.0(3.6(R4 22.2C
FERC FORM NO.1 (REV.12-03)Page 337.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn Orisinal(2) -A Resubmission
uale or Hepon
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Ltne
No.Account No.
1a\
uEPr EUTAUTE
Plant Base
(ln Thousands)/h\
EDUr r rct99
Avg. Service
Life/eI
t!gt
Salvage
(Percent)
1d\
Depr. rates
(Percent)
Iel
Mr0rIaIty
Curve,If,"
,tvera9s
Remainino
Life
/o)
12 331 97t 1 10.0(-20.0c 1.77 R2 41.4(
13 332 7,65i 100.0(1.8I R1 45.2C
14 333 1,18(65.0(-'t 0.0c 2.54 R1.5 30.0(
15 334 4,269 38.0(-5.0c 2.81 R2.5 35.1
16 135 10i 65.0(1.0t R1 .5 41 .2C
17 336 49C 55.0(1.91 S2 26.2C
18 Subtotal 14,751
19
20 tline Mile
21 330 11 100.0(2.4t R4 35.9(
22 131 6,70C 1'10.0(-20.oc 1.9I R2 46.5(
23 ,32 '13,59r 100.0(1.8:R1 45.1
24 333 14,382 65.0(-10.0c 2.1 R1.5 40.3(
25 134 3,33!38.0(-5.0c 2.8(R2.5 22.5(
26 t35 27e 65.0(0.88 R1.5 41.2(
27 ]36 621 55.0(1.93 S2 36.2(
28 3ubtotal 38,928
29
30 Monroe Street
31 331 11,984 1 10.0(-20.0c 171 R2 56.9(
32 ]32 9,97€100.0(1.39 R1 53.2(
33 333 11,031 65.0(-10.0(1.95 R1.5 45.5(
34 334 1,683 38.0(-5.0(2.82 R2.5 23.4(
35 135 34 65.0(1.19 R1.5 48.3(
36 336 5(55.0('1.86 S2 36.6(
37 Subtotal 34,76C
38
39 )THER PRODUCTION
40 Northeast Turbine
4'.!341 744 55.0(1.64 S4 8.0(
42 142 31 55.0(-10.0(2.93 R3 8.0(
43 343 9,05f 55.0(0.81 s2.s 8.0(
44 344 2,60f 45.0(2.5C R1 7.4(
45 345 1,23i 20.0(-5.0(12.49 s2 7.9(
46 346 40i 35.0(2.51 R3 7.8(
47 Subtotal 14,082
48
49 Rathdrum Turbine
50 341 3,441 55.0(3.12 s4 24.O(
FERG FORM NO.I (REV.12-03)Page 337.2
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1nn Origlnat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
DEPRECIATION AND AMORTIZA ION OF ELECTRIC PI-ANT (Continued)
C, Factors Used in Estimating Depreciation Charges
Ltne
No.Account No.
(a)
Plant Base
(ln Thousands)
E>tn I tctgu
Avg. Service
Lifelnl
Salvaoe(Perce-nt)
/.{ \
nPPIEU
Depr. rates(Percent)
rYrur r6lIy
Curve
Tvoe/6
Remaining
/a\
1 342 1,69(55.0(-10.0(3.5i R3 23.5C
1 343 5,721 5s.0(2.7i s2.5 23.5C
14 344 48,85:45.0(3.7i R1 z',t.6C
1 345 2,921 20.0(-5.0(5.8S S2 15.2C
1€346 11 35.0(2.51 R3 7.8C
17 Subtotal 62,75t
1
1 Kettle Falls CT
2C 342 8(55.0(-10.0(3.66 R3 17.7C
21 343 9,071 55.0(3.24 s2.5 17.8C
22 344 45.0(4.09 R1 16.6C
2?u5 1t 20.0(-5.0(6.68 S2 't1.4C
24 Subtotal 9,17t
25
2e Boulder Park
27 34',!1,20a 55.0(2.54 S4 31.9(
2e 342 11(55.0(-10.0(2.62 R3 30.4(
29 343 5''55.0(2.52 s2.5 30.9(
3C 344 30,61(45.0(2.94 R1 26.9(
31 M5 64t 20.0(-5.0c 6.03 S2 14.3(
32 i46 4t 3s.0(2.87 R3 26-2(
33 Subtotal 32,68i
34
35 3oyote Springs 2
36 t41 11,37i 55.0(2.31 S4 32.8(
37 ,42 19,22 55.0(-10.0(2.72 R3 31.4(
38 )44 125,711 45.0(3.0(R1 27.9(
39 A5 15,851 20.0(-5.0(6.11 S2 13.4(
40 146 95(35.0(2.9!R3 27.4(
41 3ubtotal 173,131
42
43 3olar Power 18:25.0(5.3(s2.5 17.9C
44 3ubtotal 18:
45
46 -ancaster
47 ,42 141 55.0C -10.0(3.67 R3 29.4C
4E 344 20(45.0t 3.7C R1 26.6C
49 Subtotal 35(
50
FERC FORM NO.1 (REV.12-03)Page 337.3
Name of Respondenl
Avista Corporation
This Reoori ls:(1) fien Originat(2) J-1A Resubmission
uate 0t Kepon(Mo, Da, Yr)
04t15t2015
YearHenoo or Kepon
End of 20141Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
_tne
No.Account No.
(a'l
uEPt gutcurE
Plant Base
(ln Thousands)th\
EDII I 16tgq
Avo. Service' LifeIcI
Net
Salvaoe
(Perce-nt)(d)
^PPrEuDepr. rates(Percent)
lvrortallly
Curve
TvpeIfl
nvEr syE
Remaining
Life/a\
1 IRANSMISSION PLANT
1 350 17,171 75.0(1.3(R4 56.8C
14 352 20,48i 60.0(-5.0c 1.6:S2 48.0C
1T 353 232,782 45.0(-10.0c 2.3:R2.5 33.1 C
1 354 17,12t 70.0(-1 5.0(1.8(R4 41.0C
11 355 179,71(65.0(-15.0C 1.3t R2.5 54.7C
1 356 125,521 65.0(-10.0c 1.5S R2.5 50.2C
1 357 2,97i 60.0(1.61 R4 51.7C
2C 358 2,33(50.0(2.O2 S2 35.4C
21 359 1,95i 65.0(1.6€R4 39.7C
22 362 111
2?Subtotal 600,1 61
24
2E DISTRIBUTION PLANT
2e 360 2,531 75.0(1.34 R4 74.4C
27 361 18,851 60.0(-10.0(1.62 R2.5 47.3C
2e 362 122,471 45.0(1.9i R1 .5 34.2C
29,364 307,1 0{55.0(-25.0(2.31 R2.5 41.1C
3C 365 197,951 50.0(-20.0(2.82 R3 32.7C
31 366 91,96i 50.0(-25.0(2.7'l S2 37.6(
32 367 1 60,1 8r 28.0(-20.0(5,6:S2 16.8(
33 368 219,38!44.O(-5.0(2.11 R2 33.0(
34 369 142,831 55.0(40.0(2.7C R4 37.5t
EE 370.2 - tD 21,91(15.0(7.65 s2,5 12.5t
36 370.3 - WA 26,31:35.0(22C s0.5 23.6(
37 373 17,651 35.0(-25.0(1.91 R2.5 26.41
38 373.4 22,69C 35.0(-25.0(3.48 R2.5 26.8(
3g Subtotal 1,351,86:
4C
41 SENEML PLANT
42 t90.1 7,44t 48.0(-5.0(1.67 S2 39.0(
43 191.1 8,92€5.0(21.28 SQ 3.3(
44 193 39t 25.OC 4.58 SO 19.4(
45 194 3,00r 20.0(4.78 SQ 10.2(
46 195 671 15.0(13.73 SQ 4.0(
47 197 57,69(15.0(2.81 SQ 11.7t
48 ]98 I 10.0(13.31 SQ 70(
49 Subtotal 78,22t
50
FERC FORM NO, 1 (REV. 12-03)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinal(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
DEPRECIATION AND AMORTIZITION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
tne
No Account No.
Ia\
utrPr tural,rE
Plant Base(ln Thousands)/h\
trSutllatgu
Avo. Service- Life
ttgt
Salvage(Percent)
rd)
,{PPlleu
Depr. rates(Percent)/e)
rvr(,r taIl'y
Curve
TTf,"
n vcr agE
Remaining
Life/n\
12 MISC POWER
13 392 4,71C 15.0(20.0(1.83 L2.5 13.7C
14 396 2,99!16.0(5.0(5.7!s0.5 11.8C
15 Subtotal 7,713
'16
17
18
1S
2A
21
22
23
24
25
26 TOTAL COMPANY 3,189,77S
27
28
29
30
31
32
33
34
2E
36
37
3€
ac
4C
41
42
43
44
4t
4e
4i
4E
4€
5C
FERC FORM NO. I (REV.12-03)Page 332.5
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinal(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
REGUI.ATORY COMMISSION EXPENSES
1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if
being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
2. Report in columns (b) and (c), only the current yea/s expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
-tne
No.
Description
(Furnish name of reoulatorv commission or bodv the
dbcket or case numb?r and'a description of the iase)
(a)
Assessed bv
Regulatory
Commission
(b)
Expenses
of
Utility
(c)
TotalExoense forCuirent Year(b) + (c)(d)
uererreo
in Account
182.3 alBeginning of Year
(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.2,156,36(472,82t 2,629,18t
5
6
7
I
I Washington Utilities and Transportation
10 Commission: includes annual fee and various
11 other electric dockets 997,'19t 909,09t 1,906,29:
12
13 lncludes annual fee and various other natural
14 gas dockets 31 4,53€28?,39i 596,933
15
16 ldaho Public Utilities Commission
17 lncludes annual fee and various other electric
18 dockets 590,37S 244,401 834,78:
19
20 lncludes annual fee and various other natural
21 gas dockets 161 ,52t 71,78t 233,31:
?2
23 Public Utility Commission of Oregon
24 lncludes annual fees and various other natural
25 gas dockets 549,81i 415,81t 965,62i
26
27 Not directly assigned electric 710,92t 710,928
28 Not directly assigned natural gas 285,6sr 285,65i
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
4t TOTAL 4,769,80i 3,392,91t 8,162,722
FERC FORM NO. 1 (ED.12-96)Page 3s0
Name of Respondent
Avista Corporation
lnrs KeDon ts:(1) fiAn Originat(2) nA Resubmission
uale oI Hepon(Mo, Da, Yr)
o4t1512015
YearPenoo or Kepon
End of 20141Q4
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), (S), 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
Account 182.3
(i)
uontra
Account
ri)
Amount
rk)
uelerreo rnAccount 182.3
End of Year
fl)
Line
No.uepanment
(f)
n (;count
No.(s)
AmounI
(h)
1
2
3
Electric 928 2,629,18t 4
5
6
7
8
I
10
ilectric 928 1,906,293 11
12
13
3as 928 596,93:14
'15
16
17
Electric s28 834,78:18
19
20
Gas 928 233,31:21
22
23
24
3as 928 965,62i 25
26
ilectric 928 710,92t 27
Gas 928 285,65i 28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
8,162,722 46
FERC FORM NO.1 (ED.12-96)Page 351
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn original(2) nA Resubmission
uare or Kepon
(Mo, Da, Yr)
04t15t2015
YeailPenoo or Kepon
End of 20141Q4
I{tsSEAI{L;H, IJEVELOPMI,NT, AND DEMONSTRATION ACTIVITIES
1 . Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D &
D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(ldentify
recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to
others (See definition of research, development, and demonstration in Uniform System of Accounts).
2. lndicate in column (a) the applicable classification, as shown below:
Classifications:
A. Electric R, D & D Performed lnternally: a. Overhead
(1) Generation b. Underground
a. hydroelectric (3) Distribution
i. Recreation fish and wildlife (4) Regional Transmission and Market Operation
ii Other hydroelectric (5) Environment (other than equipment)
b. Fossil-fuel steam (6) Other (Classify and include items in excess of $50,000.)
c, lnternal combustion or gas turbine (7) Total Cost lncurred
d. Nuclear B. Electric, R, D & D Performed Externally:
e. Unconventional generation (1) Research Support to the electrical Research Council or the Electric
f. Siting and heat rejection Power Research lnstitute
(2) Transmission
Line
No.
Classification
(a)
Description
(b)
I A 3 Electric - Distribution Smart Grid Demonstration Grant (Meters) and Battery Storage
2
3
4
5
6
7
8
I
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
FERC FORM NO. 1 (ED. 12-87)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinat(2) 1-1A Resubmission
Date of Report(Mo, iJa, Y{)
04t15t2015
Year/Period of Report
End of 20141Q4
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES (Continued)
(2) Research Support to Edison Electric lnstitute
(3) Research Support to Nuclear Power Groups
(4) Research Support to Others (Classify)
(5) Total Cost lncurred
3. lnclude in column (c) all R, D & D items performed internally and in column (d) those items performed outside the company costing $50,000 or more,
briefly describing the specific area of R, D & D (such as safety, corrosion control, pollution, automation, measurement, insulation, type of appliance, etc.).
Group items under $50,000 by classifications and indicate the number of items grouped, Under Other, (A (6) and B (4)) classify items by type of R, D &
D activity.
4. Show in column (e) the account number charged with expenses during the year or the account to which amounts were capitalized during the year,
listing Account 1 07, Construction Work in Progress, first. Show in column (0 the amounts related to the account charged in column (e)
5. Showincolumn(g)thetotal unamortizedaccumulatingof costsof projects. Thistotal mustequal thebalanceinAccountlES,Research,
Development, and Demonstration Expenditures, Outstanding at the end of the year.
6. lf costs have not been segregated for R, D &D activities or projects, submit estimates for columns (c), (d), and (f) with such amounts identified by
"Est."
7. Report separately research and related testing facilities operated by the respondent.
Costs lncuned lnternally
Curre,ntYear Costs lncuned Externally AMOUNTS CHARGED IN CURRENT YEAR Unamortized
Accumulation
(s)
Line
No.Cunent Year
/d)
Account
(e)
Amount(fl
633,270 1,075,557 107 ,- 1,708,82i ,|
182 108 182 2
12,621 4,937 580 17,55t 3
372 584 372 4
11 585 11 5
3 5,080 587 5,08:6
23,756 528,615 588 552,371 7
390 903 39(I
117,369 920 117,36!9
61 ,264 37,213 921 98,47i '10
11,964 923 11,961 11
201 198,320 935 198,521 12
13
1A
15
16
't7
'18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
FERC FORM NO.1 (ED.,t2-87)Page 353
Name of Respondent
Avista Corporation
This Report ls:(1) [An Original
(2) T-1A Resubmission
uate ot Kepon(Mo, Da, Yr)
o4t1512C15
Yea/Penoo oI Kepon
En6 s1 20141Q4
DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to
Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns
provided. ln determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used.
Line
No,
Classification
Ial
Direct Pavroll
Distribution
rh'l
A[OCaflOn OIPavroll charoed for
C16aring4cEounts
Total
Id)
3 Produclion 10,113,212
4 Transmission 2,951,554
5 Resional Market
6 Distribution 7,946,431
7 Customer Accounts 6,799,031
8 Customer Service and lnformational 670,844
9 Sales
10 Administrative and General 15,754,82e
11 TOTAL Operation (Enter Total of lines 3 thru 10)44,235,89S
13 Production 3,442,14
14 Transmission 1,139,15€
15 Regional Market
't6 Distribution 4,'t48,91!
17 Administrative and General
18 TOTAL Maintenance ffotal of lines 1 3 thru 17)8,730,25S
20 Produclion (Enter Total of lines 3 and 13)13,555,39t
21 Transmission (Enter Total of lines 4 and 14)4,090,71(
22 Regional Market (Enter Total of Lines 5 and 15)
23 Distribution (Enter Total of lines 6 and 16)12,095,35(
24 Customer Accounts (Transcribe from line 7)6.799,031
25 Customer Service and lnformational (Transcribe from line 8)670.84t
26 Sales (Transciibe from line 9)
27 Administrative and General (Enter Total of lines 10 and 17)15.754.82e
28 TOTAL Oper. and Maint. (Total of lines 20 thru 27)52,966,1 58 13,477,288 66,443,446
31 Production-Manufactured Gas
32 Production-Nat. Gas (lncludinq Expl. and Dev.)
33 Other Gas Suoplv 734,75i
34 Storage, LNG Terminaling and Processinq 3,57:
35 Transmission
36 Distribution 4,754,14C
37 Customer Accounts 2,746,08:
38 Customer Service and I nformational 313,75t
39 Sales
40 Administrative and General 5,981,5Ei
41 TOTAL Operation (Enter Total of lines 31 thru 40)14,533,88[
43 Production-Manufactured Gas
44 Production-Natural Gas (lncluding Exploration and Development)
45 Other Gas Supply
46 Storaoe. LNG Terminalino and Processino
47 Transmission 1.084.69(
FERC FORM NO.1 (ED.12-88)Page 354
Name of Respondent
Avista Corporation
tnts KeDon ls:(1) 5.1Rn Orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
DISTRIBUTION OF SALARIES AND WAGES (Continued)
Line
No.
Classiflcation
(a)
Direct PavrollDistribution
(b)
p.#JflFnll"'1"? to,
Cl6arino AcEounts' 7c)
Total
(d)'
48 Distribution 3,472,268
49 Administrative and General
50 TOTAL Maint. (Enter Total of lines 43 thru 49)4,556,958
52 Production-Manufactured Gas (Enter Total of lines 31 and 43)
53 Production-Natural Gas (lncluding Expl. and Dev,) (Total lines 32,
54 Other Gas Supply (Enter Total of lines 33 and 45)734,753
55 Storage, LNG Terminaling and Processing (Total of lines 31 thru 3,573
56 Transmission (Lines 35 and 47)1,084,690
57 Distribution (Lines 36 and 48)8.226.408
58 Cuslomer Accounts (Line 37)2,746,083
59 Customer Service and lnformational (Line 38)3'.t3,752
60 Sales (Line 39)
61 Administrative and General (Lines 40 and 49)5,981,587
62 TOTAL Operation and Maint. Ootal of lines 52 thru 61)19.090.84€4,847,s65 23,938.41'l
63 Other Utility Departments
64 Operation and Maintenance
65 TOTAL All Utility Dept. (Total of lines 28, 62, and 64)72,057,004 18,324,853 90,381,857
67 Construction (By Utility Departments)
68 Electric Plant 25J03,214 11,855,092 36,958,306
69 Gas Plant 5,564,96i 3,639,262 9,204,229
70 Other (provide details in footnote):
71 TOTAL Construction (Total of lines 68 thru 70)30,668,181 15,494,354 46,162,535
73 Electric Plant '1,759,11 439,344 2,198,459
74 Gas Plant 1 09,1 7:27,267 136,440
75 Other (provide details in footnote):
76 TOTAL Plant Removal (Iotal of lines 73 thru 75)1,868,28t 466,61'l 2,334,899
77 OtherAccounts (Specify, provide details in footnote):41 ,119,27i -34,285,819 6,833,462
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95 TOTAL Other Accounts 41,119,277 -34.285.814 6,833,462
96 TOTAL SALARIES AND WAGES 145,712,754 145.712,753
FERC FORM NO.1 (ED.12-88)Page 355
Name of Respondent
Avista Corporation
This Report ls:
(1) tr An Original
(2) n A Resubmission
Date of Report
(Mo, Da, Y0
04115t2015
Year/Period of Report
End of 2o14t04
COMMON UTILITY PLANT AND EXPENSES
1. Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by
accounts as provided by Plant lnstruction 13, Common Utility Plant, of the Uniform System of Accounts. Also show the allocation of such plant costs to
the respective departments using the common utility plant and explain the basis of allocation used, giving the allocation factors.
2. Furnish the accumulated provisions for depreciation and amortization at end of year, showing the amounts and classifications of such accumulated
provisions, and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate, including
explanation of basis of allocation and factors used.
3. Give for the year the expenses of operation, maintenance, rents, depreciation, and amortization for common utility plant classified by accounts as
provided by the Uniform System of Accounts. Show the allocation of such expenses to the departments using the common utility plant to which such
expenses are related. Explain the basis of allocation used and give the factors of allocation.
4. Give date of approval by the Commission fsr use of the common utility plant classification and reference to order of the Commission or other
authorization.
& 2. Common Plant in service and accumulated provision for depreciation
Acct. No.
901
902
903
70.3r-5,730
5 , r45 ,059
99, 113, 915
45,358,239
11 , 555, 328
2,948 ,035
!0 ,597 ,587
427 ,993
2 ,174 ,605
43,607,502
422,352
0
29t ,7 66 , 445
98,730,667
390,497 ,1]-2
78,557 ,464
311,839,548
323,195
2 ,830 ,874
8,099,706
.0
2,75t,684
t97,rg5
0
620 ,869
862,959
178, 084
Basis of
Allocation
#of cust @ yr end
#of cus! @ yr end
#of cust @ yr end
net direct plant
*of cust o yr end
#of cust @ yr end
#of custs @ yr end
#of cust. @ yr end
#of cust @ yr end
*of cust @ yr end
288, 098
765 ,372
764 ,552
0
448 ,376
r75,442
0
38't ,452
541, 603
158, 450
. No. Description
303 Intangible
389 Land and Land Rights
390 Structures and Improvements
391 Office zurniture and EquipmenE
392 Transportation Equipment
393 Stores Eguipment
394 Too1s, shop & Garage Equipment
395 LaboraEory Equipment
395 Power operatsed Equipments
397 Communicatj.ons Equipments
398 Miscellaneous Equipment
399 Asset Retirement Cost
ToEal Common Plant
Const. Work in Progress
Tota1 Utifitsy Plant
Acc. Prov. for Dep. & Amorts.
Net Utsility Plant
3.Common Expenses allocat.ed to ElecEric and Gas deparEments:
Description
Cust accts/coLlect
supervision
Met.er reading expenses 4,596,245
Cust rec and L4,964,258
collection expenses
903.9o-99A/R misc fees
Uncollectible account.s 5,200,200
Mj-sc cuse acct expenses 3?2,628
Cust svce & fnfo exp O
supervision
Cust assistance expenses 1, 008, 321
Info & instruct expenses 1,404,562
Misc custs serv & info 335,534
expenses
Allocationtso Allocated
ElecEric DepE Gas Dept
EO
Tot.a1
5r.1, 894
1
5
904
905
907
908
909
910
FERC FORM NO.1 (ED.12-87)Page 356
Name of Respondent
Avista Corporation
This Report ls:
(1) E An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 2014tQ4
COMMON UTILITY PISNT AND EXPENSES
1. Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by
accounts as provided by Plant lnstruction 1 3, Common Utility Plant, of the Uniform System of Accounts. Also show the allocation of such plant costs to
the respective departments using the common utility plant and explain the basis of allocation used, giving the allocation factors.
2. Furnish the accumulated provisions for depreciation and amortization at end of year, showing the amounts and classifications of such accumulated
provisions, and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate, including
explanation of basis of allocation and factors used.
3. Give for the year the expenses of operation, maintenance, rents, depreciation, and amortization for common utility plant classified by accounts as
provided by the Uniform System of Accounts. Show the allocation of such expenses to the departments using the common utility plant to which such
expenses are related. Explain the basis of allocation used and give the factors of allocation.
4. Give date of approval by the Commission for use of the common utility plant classification and reference to order of the Commission or other
authorization.
911
9L2
913
9r6
920
927
922
923
924
925
926
927
928
Sa]-es expense -supervision 0
Demo & selling expenses 0
Advert.ising expenses 0
Misc sal,es expenses 0
Admin & gen salaries 32,339,455
Office supplies expenses 5,963,582
Admin expenses Eranf-credit 0
Outside services t6 ,225 , 07 4
0
0
0
0
23,183, 81s
4,255,274
0
LL,569 , 644
1,L74,980
4,765,354
35 ,508 ,471
0
1,417 ,405
0
274
2 ,506 ,9r4
795 ,54]-
8,205,339
11,145, 807
8.405,480
0
0
0
0
9 ,7s5 ,64L
r-, 708, 308
0
4, 555,430
473 , tg9
L,705,948
]-4,549 ,005
0
475 ,40g
0
74
974,049
295 , Lt4
3,1r-6,391
4 ,369 , ]-66
3,381. 933
#of cust @ yr end
#of cust. @ yr end
#of cust o yr end
#of cust @ yr end
four factor
four factor
four factor
four factsor
four factor
four factor
four fact.or
four factor
four factor
four factor
four fact.or
four factor
four factor
four facEor
four factor
four factor
employed
Pr:opertsy insurance f,648,169
Injuries and damages 6,4'7f,302
Employee pensions 51,157,475
& benefits
Franchise requirement 0
Regulatory commissj-on 1,885,815
expenses
929 Duplicate charges-credit 0
930.1 General advertising expenses 348
930 .2 Misc general expenses 3 . 480, 93 3
931 Rents 1, 090, 555
935 Main! of general planE 1]-,321,730
403 Depreciation 15,514,973
404 Amort of LTD term plant 11,787,413
Note L: The four factor allocator is made up of 25 percent each of customer counts, direct. labor, direct
O&M & Net direct plant
4. LetsEers of approwal received from st.affs of State Re$.I1atory Commissions in 1993
FERC FORM NO.1 (ED. 12-87)Page 356.1
Name oI Kespondenl
Avista Corporation
This R(1) t(2) r
eoort ls:
1]An Orisinat
-1A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
PURCHASES AND SALES OF ANCILLARY SERVICES
Report the amounts for each type of ancillary service shown in column (a) for the year as specified in Order No. 888 and defined in the
respondents Open Access Transmission Tariff.
ln columns for usage, report usage-related billing determinant and the unit of measure.
(1) On line 1 columns (b), (c), (d), (e), (0 and (g) report the amounl of ancillary services purchased and sold during the year.
(2) On line 2 columns (b) (c), (d), (e), (f1, 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), (0, 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), (f1, and (g) report the amount of energy imbalance services purchased and sold during the year.
(5) On lines 5 and 6, columns (b), (c), (d), (e), (f), and (g) report the amount of operating reserve spinning and supplement services
purchased and sold during the period.
(6) On line 7 columns (b), (c), (d), (e), (f), and (g) report the total amount of all other types ancillary services purchased or sold during
the year. lnclude in a footnole and specify the amount for each type of other ancillary service provided.
Amount Purchased for the Year Amount Sold for the Year
Usage - Related Billing Determinant Usage - Related Billing Determinant
No
Type of Ancillary Service
(a)
Number of Units
(b)
Unit of
Measure
(c)
Dollars
(d)
Number of Units
(e)
Unit of
Measure
(D
Dollars
(s)
1 Scheduling, System Control and Dispatch 64:MW 146,83(
Reactive Supply and Voltage
Regulation and Frequency Response 57,17:MWh 6,86'75,079 MW 671,205
Energy lmbalance 579 MW 3,352,037
Cpenating Reserve - Spinning 43(MWh 9,06;170,209 [4Wh 1,864,944
Operating Reserve - Supplement 441 MWt'9,16;20,582 MWh 171,794
Other 1,316,79,MW v,n2j4t 1,316,794 MW 11,772,142
Total (Lines 1 thru 7)1,375,491 11,944,071 't,583,243 17,832,122
FERC FORM NO. 1 (New 2-04)Page 398
Name of Respondent
Avista Corporation
I NIS RE(1) E(2) T
port ls:
]An Original
lA Resubmission
Date of Reoort(Mo, Da, Yi)
04t15t2015
YeailPenoo oI Kepon
End of 20141Q4
MONTHLY TRANSMISSION SYSTEM PEAK LOAI
('1 ) Report the monthly peak load on the respondent's transmission system. lf the respondent has two or more power systems which are not physically
integrated, furnish the reguired information for each non-integrated system.
(2) Report on Column (b) by month the transmission system's peak load.
(3) Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
(4) Report on Columns (e) through 0) by month the system' monthly maximum megawatt load by statistical classifications. See General lnstruction for
the definition of each statistical classification.
NAME OF SYSTEM:
-tne
No.Month
(a)
Monthly Peak
MW - Total
(b)
Day of
Monthly
Peak
(c)
Hour ot
Monthly
Peak
(d)
Firm Network
Service for Seli
(e)
Firm Network
Service for
Othen
(f)
Long-Term Firm
Point-to-point
Reservations
(s)
Other Long-
Term Firm
Service
(h)
Short-Term Firm
Point-to-point
Reservation
0
Other
Service
0)
1 January 2,141 90(1,53(31(ta,21 138 't0l
February 2,38 80(1,731 40!to,98 34C
March 2,21 190(1,322 24t to,478 567
Total fcrr Ouarler 1 6,731 4,58,(96i 48(5r 714 1,012
April 2,10.2l 80(1,224 23t 18t 21 46(397
May 2,06i 1l 110(1,12i 20(18:It 560 147
June 2,00r 1 60C 1,17(21t 17!2(44(3[
Total for Ouafler 2 6,17i 3,517 65'54!6(1,46(574
July 2,s9i 2l '1701 1,60i 29i 't8r 3r 51[128
1(August 2,23i 1701 1,55i 28(18:3t 217 16f
11 September 1,971 1 90(1,24t 21i 17:2t 341
1 Totalbr Ouarter 3 6,81 4,402 79i 54 9i '1,076 35t
1 October 1,86 1 90(1,14i 20i 171 2(337 283
1t November 2.281 't 80(1,464 31t 16r 21 33:141
1 December 2,29:3(1 90(1,5E1 341 16r 2i 203 5(
1(Total lor Quarter 4 6,44t 4,1 9:861 50(6r 873 47f,
1')Total Year to
Date/Yoar 26,16 16,69r 3,28(2,081 271 4,123 2,43C
FERC FORM NO. 1/3-Q (NEW. 07-04)Page 400
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]en orisinat(2) -A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Llne
No.
Item
(a)
MegaWatl Hours
(b)
Line
No.
Item
(a)
MegaWatt Hours
(b)
1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY
2 Seneration (Excluding Station Use):22 Sales to Ultimate Consumers (lncluding
lnterdepartmental Sales)
8.788.922
3 Steam 1,723,401
4 Nuclear z:Requirements Sales for Resale (See
instruction 4, page 31 'l .)5 Hydro-Conventional 4,143,301
o Hydro-Pumped Storage 24 Non-Requirements Sales for Resale (See
instruction 4, page 31 1.)
4,050,611
7 Sther 1,528,67(
I Less Energy for Pumping 25 Energy Furnished Without Charge
I Net Generation (Enter Total of lines 3
through 8)
7,395,38I 26 Energy Used by the Company (Electric
Dept Only, Excluding Station Use)
31,824
1C Purchases 5,979,271 27 Total Energy Losses 503,53t
11 Power Exc.hanges:28 fOTAL (Enter Total of Lines 22 Through
27) (MUST EQUAL LINE 20)
13,374,89t
't2 Received 539,911
13 Delivered 539,67(
14 Net Exchanges (Line 12 minus line 13)23t
1 fransmission For Other (Wheeling)
1€Received 3,177,88:
17 Delivered 3,177,88:
1€Net Transmission for Other (Line 16 minus
tine iZ;
1€Transmission By Others Losses
2C TOTAL (Enter Total of lines 9, 1 0, 14, 1 8
and'19)
't3,374,89(
FERC FORM NO.1 (ED. r2-90)Page 4O1a
Name of Respondent
Avista Corporation
This Report ls:(1) []An Original(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
0411512015
Year/Period of Report
End of 2O14lQ4
MONTHLY PEAKS AND OUTPUT
1. Report the monthly peak load and energy output. lf the respondent has two or more power which are not physically integrated, furnish the required
information for each non- integrated system.
2. Report in column (b) by month the system's output in Megawatt hours for each month.
3. Report in column (c) by month the non-requirements sales for resale. lnclude in the monthly amounts any energy losses associated with the sales.
4. Report in column (d) by month the system's monthly maximum megawatt load (60 minute integration) associated with the system.
5. Report in column (e) and (ft the specified information for each monthly peak load reported in column (d).
NAME OF SYSTEM:
-rne
No.Month
(a)
Total Monthly Energy
(b)
Monthly Non-Requirments
Sales for Resale &
Associated Losses
(c)
MONTHLY PEAK
Megawatts (See lnstr. 4)
(d)
Day of Month
(e)
Hour
(0
2l January 1 ,316,83(425,1 08 1,463 6 0800
3(February 1,196,51(362,758 1,715 b 0800
31 March 1,121,47',326,431 1,514 1 1 900
3:,April 1,097,02t 391,880 't,201 2 0900
aa May 1,120,44.429,119 1,161 22 I 700
3t June 1,046,90(370,923 '1,253 23 1 700
3t July 1,267,53:441,827 1,606 '16 1600
3(August 1,074,341 276,884 '1,555 5 1 700
3i September 958,20(277,911 1,176 17 2000
3t October 957.44!249,042 1,210 28 1 900
?(November 1,051,80r 224,*7 1,524 17 0800
4(December 1,"t66,36 274,181 1,589 30 1 900
A1 TOTAL 13,374,896 4,050,611
FERC FORM NO.,t (ED. 12-90)Page
Name oI Hesponoent
Avista Corporation
This Reoort ls:(1) fiAn Originat(2) 5A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
YeailPenoo oI Kepon
End of 2O14lQ4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1 . Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas{urbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. lndicate by a footnote any plant leased or operated
as a joint facility. 4. lf net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. lf any employees attend
more than one plant, report on line 1 1 the approximate average number of employees assignable to each plant. 6. lf gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct. 7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. lf more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line
No.
Item
(a)
Plant
Name: Coyote Springs 2
(b)
Plant
Name: Spokane N.E.
(c)
1 Kind of Plant (lntemal Comb, Gas Turb, Nuclear Gas Turbine Gas Turbine
2 Type of Constr (Conventional, Outdoor, Boiler, etc)Not Aoolicable Not Applicable
5 Year Originally Constructed 200:1 978
4 Year Last Unit was lnstalled 200:1 978
5 Total lnstalled Cap (Max Gen Name Plate Ratings-MW)287.0(51.80
6 Net Peak Demand on Plant - MW (60 minutes)30!60
7 Plant Hours Connected to Load 5981 47
8 Net Continuous Plant Capabilitv (Meqawatts)281 65
o When Not Limited by Condenser Water 28t 0
10 When Limited by Condenser Water 284 0
11 Average Number of Employees ,|1
12 Net Generation, Exclusive of Plant Use - KWh 149457900(2431 000
13 Cost of Plant: Land and Land Rights 157277
14 Structures and lmprovements 1 1 37736:744320
15 Equipment Costs 16't75664f 13346322
16 Asset Retirement Costs 351 68'0
17 Total Cost 1 7348569(14247919
18 Cost per KW of lnstalled Capacity (line 17l5) lncluding 604.479t 230.5489
't9 Production Expenses: Oper, Supv, & Engr 13',t7291 61 10
20 Fuel 47445295 'toz't59
21 Coolants and Water (Nuclear Plants Only)0
22 Steam Expenses 0
23 Steam From Other Sources 0
24 Steam Transferred (Cr)0
25 Electric Expenses 't44031(11595
26 Misc Steam (or Nuclear) Power Expenses 45392!3248
27 Rents -345:0
28 Allowances 0
29 Maintenance Supervision and Engineering 61 530r 346
30 Maintenance of Structures 63222 7937
31 Maintenance of Boiler (or reactor) Plant 0
32 Maintenance of Electric Plant 157957i 1 49588
33 Maintenance of Misc Steam (or Nuclear) Plant 431 88:5559
34 Total Production Expenses 5374336'286542
35 Expenses per Net KWh 0.036(0.1 1 79
36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas Gas
37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclea r-indicate)MCF MCF
38 Quantity (Units) of Fuel Burned 10197287 l 0 29597 0 0
39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)1 020000 0 '1020000 0 0
40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 4.692 1.000 0.000 3.452 0.000 0.000
41 Average Cost of Fuel per Unit Burned 4.692 ).000 0.000 3.452 0.000 0.000
42 Average Cost of Fuel Burned per Million BTU 4.600 1.000 0.000 3.384 0.000 0.000
43 Average Cost of Fuel Burned per KWh Net Gen 0.032 ).000 0.000 0.o42 0.000 0.000
44 Averaqe BTU per KWh Net Generation 6959.000 ).000 0.000 12418.000 0.000 0.000
FERC FORM NO.1 (REV. 12-03)Page 402
Name of Respondent
Avista Corporation
This Rer(1) a(2\ tr
,ort ls:An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t1512015
Year/Period of Report
End of 2A14lQ4
STEAM-ELECTRIC GENERATING PI-ANT STATISTICS (Large Plants)(Continued)
9. ltems under Cost of Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load
Dispatching,andOtherExpensesClassifiedasOtherPowerSupplyExpenses. 10, ForlCandGTplants,reportOperatingExpenses,AccountNos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." lndicate plants
designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gasturbine with the steam plant. 12. lf a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant
Name: Keffle Fal/s
Plant
Name: Colstnp
Plant
Name. Rathdrum
(0
Line
No.
Steam Steam Gas Turbine
Conventional Conventional Not Applicable 2
1 983 1 984 1 995 3
1 983 1 985 1 995 4
50.70 233.40 166.50 5
50 236 164 6
7188 9236 135 7
54 222 167 8
54 222 0 9
54 222 0 10
27 145 1 11
259377000 1 464025000 1 2789000 12
2289077 1 289095 621682 13
25218744 '1 03016599 3442350 14
70591 "t60 202194608 5931 41 08 'ts
450687 1 34589 0 16
98549668 306634891 63378140 17
1943.7804 1313.7742 380.6495 18
80395 128048 1 6829 19
7509333 21495676 583'155 20
0 0 0 21
648891 31 86923 0 22
0 0 0 23
0 0 0 24
887112 97352 1 1 0307 25
322065 1827430 17285 26
0 35336 0 27
0 0 0 28
20157',!376878 2080 29
1 7591 6 61 9441 219753 30
1 655692 3885558 0 3'l
550777 1 459490 381 808 32
1608877 1187195 93697 33
1 3640629 34299327 1424914 34
0.0526 o.0234 o.11't4 35
Wood Gas Coal oir Gas 36
TON MCF TON BBL MCF 37
433546 3425 0 925391 2411 0 1 61 046 0 0 38
8600000 1 020000 0 1 6970000 5880000 0 I 020000 0 0 39
17.281 5.052 0.000 22.869 1 38.210 0.000 3.621 0.000 0.000 40
17.281 5.052 0.000 22.869 138.210 0.000 3.621 0.000 0.000 41
2.010 4.953 0.000 1.348 23.510 0.000 3.550 0.000 0.000 42
0.029 0.086 0.000 0.015 0.000 0.000 0.046 0.000 0.000 43
14386.000 0.000 0.000 '10736.000 0.000 0.000 1 2844.000 0.000 0.000 44
FERC FORM NO.1 (REV. 12-03)Page 403
Name of Respondent
Avista Corporation
This Reoort ls:(1) E]An Originat
(21 aA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20'l4lQ4
STEAM-ELECTRIC GENEMTING PLANT STATISTICS (Large Plants) (Continued)
1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of 'l 0,000 Kw or more, and nuclear plants. 3. lndioate by a footnote any plant leased or operated
as a joint facility. 4. lf net peak demand for 60 minutes is not available, give data which is available, slecifying period. 5. lf any employees attend
more than one plant, report on line 1 1 the approximate average number of employees assignable to each plant. 6. lf gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct. 7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. 8. lf more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line
No.
Item
(a)
Plant
Name: Boulder Park
(b)
Plant
Name:
Kind of Plant (lnternal Comb, Gas Turb, Nuclear lnternal Comb
2 Type of Constr (Conventional, Outdoor, Boiler, etc)Conventional
3 Year Originally Constructed 2002
4 Year Last Unit was lnstalled 2002
5 Total lnstalled Cap (Max Gen Name Plate Ratings-MW)24.64 0.00
6 Net Peak Demand on Plant - MW (OO minutes)25 0
7 Plant Hours Connected to Load 836 0
I Net Continuous Plant Capability (Megawatts)24 0
o When Not Limited by Condenser Water 0 0
10 When Limited bv Condenser Water 0 0
11 Average Number of Employees 1 0
12 Net Generation, Exclusive of Plant Use - KWh 1481 100C 0
13 Cost of Plant: Land and Land Riqhts 1 85629 0
14 Structures and lmprovements 12M874 0
15 Equipment Costs 3147754e 0
16 Asset Retirement Costs c 0
17 Total Cost 3286804S 0
18 Cost per KW of Installed Capacity (line 17l5) lncluding 't 335.0996 0
19 Production Expenses: Oper, Supv, & Engr 5047 0
20 Fuel 606241 0
21 Coolants and Water (Nuclear Plants Only)c 0
22 Steam Exoenses c 0
23 Steam From Other Sources c 0
24 Steam Transferred (Cr)c 0
25 Electric Expenses 213474 0
26 Misc Steam (or Nuclear) Power Expenses 8462 0
27 Rents c 0
28 Allowances c 0
29 Maintenance Supervision and Engineering 69C 0
30 Maintenance of Structures 2933 0
31 Maintenance of Boiler (or reactor) Planl c 0
32 Maintenance of Electric Plant 205267 0
33 Maintenance of Misc Steam (or Nuclear) Plant 37197 0
34 Total Production Expenses 1 07931 1 0
35 Expenses per Net KWh 4.072E 0.0000
36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)Gas
37 Un it (Coa l-tons/Oil-barrel/Gas-mcf/Nuclear-ind icate)MCF
38 Quantity (Units) of Fuel Burned 1 38582 0 0 0 0 0
39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)1 020000 0 0 0 0 0
40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 4.375 0.000 0.000 0.000 0.000 0.000
4'.l Average Cost of Fuel per Unit Burned 4.375 0.000 0.000 0.000 0.000 0.000
42 Averaoe Cost of Fuel Burned oer Million BTU 4.289 0.000 0.000 0.000 0.000 0.000
43 Average Cost of Fuel Burned per KWh Net Gen 0.041 0.000 0.000 0.000 0.000 0.000
44 Averaoe BTU oer KWh Net Generation 9544.000 0.000 0.000 0.000 0.000 0.000
FERC FORM NO. 1 (REV.12-03)Page 402.1
Name of Respondent
Avista Corporation
This ReD(1) tr(2) n
ort ls:An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
9. ltemsunderCostofPlantarebasedonU.S.ofA.Accounts. ProductionexpensesdonotincludePurchasedPower,SystemControl andLoad
Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 10. For lC and GT plants, report Operating Expenses, Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." lndicate plants
designed for peak load service. Designate automatically operated plants. 1'1. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas{urbine unit functions in a combined
cycle operation with a conventional steam unit, include the gasturbine with the steam plant. 12. lt a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant
Name:
Plant
Name:
(e)
Plant
Name:
(0
Line
No.
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 I
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 0 0 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 0.000 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
0.000 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 0.000 0.000 44
FERC FORM NO.1 (REV. 12-03)Page 403.1
Name of Respondent
Avista Corporation
This Report ls:(1) fiAn Original(2) 1A Resubmission
DaIe or Repon
(Mo, Da, Yr)
04t15t2015
Yearr,efloo oT Kepon
End of 2O14lQ4
STEAM-ELECTRIC GENEMTING PLANT STATISTICS (Large Plants) (Continued)
1 . Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. Indicate by a footnote any plant leased or operated
as a joint facility. 4. lf net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. lf any employees attend
more than one plant, report on line 11 the approximate average number of employees assignable to each plant. 6. lf gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mc1. 7. Quantities of fuel burned (Line 38) and average cost
per unit of fuel burned (Line 41) must be consistent with charges to expense accounts 501 and 547 (Line 42) as show on Line 20. L lf more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line
No.
Item
(a)
Plant
Name:
(b)
Plant
Name:
(c)
1 Kind of Plant (lnternal Comb, Gas Turb, Nuclear
2 Iype of Constr (Conventional, Outdoor, Boiler, etc)
3 Year Oriqinallv Constructed
4 Year Last Unit was lnstalled
5 Iotal lnstalled Cap (Max Gen Name Plate Ratings-MW)0.00 0.00
6 Net Peak Demand on Plant - MW (60 minutes)0 0
7 Plant Hours Connected to Load 0 0
8 Net Continuous Plant Capability (Megawatts)0 0
I When Not Limited by Condenser Water 0 0
10 When Limited by Condenser Water 0 0
11 \veraqe Number of Employees 0 0
12 Net Generation, Exclusive of Plant Use - KWh 0 0
13 Cost of Plant: Land and Land Riohts 0 0
14 Structures and lmprovements 0 0
15 Equipment Costs 0 0
16 Asset Retirement Costs 0 0
17 Total Cost 0 0
18 Cost per KW of Installed Capacity (line 17l5) lncluding 0 0
19 Production Expenses: Oper, Supv, & Engr 0 0
20 Fuel 0 0
21 Coolants and Water (Nuclear Plants Only)c 0
22 Steam Expenses 0 0
23 Steam From Other Sources 0 0
24 Steam Transferred (Cr)0 0
25 Electric Expenses 0 0
26 Misc Steam (or Nuclear) Power Expenses 0 0
27 Rents 0 0
28 Allowances 0 0
29 Maintenance Supervision and Engineering 0 0
30 Maintenance of Structures 0 0
31 Maintenance of Boiler (or reactor) Plant 0 0
32 Maintenance of Electric Plant 0 0
33 Maintenance of Misc Steam (or Nuclear) Plant 0 0
34 Total Production Expenses 0 0
35 Expenses per Net KWh 0.0000 0.0000
36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)
37 Unit (Coal-tons/Oil-barrel/Gas-mcf/N uclear-indicate)
38 Quantity (Units) of Fuel Burned 0 0 0 0 0
39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)0 0 0 0 0
40 Avg Cost of Fuel/unit, as Delvd f.o.b. durinq year 0.000 ).000 0.000 0.000 0.000 0.000
41 Average Cost of Fuel per Unit Burned 0.000 ).000 0.000 0.000 0.000 0.000
42 Averaoe Cost of Fuel Burned oer Million BTU 0.000 ).000 0.000 0.000 0.000 0.000
43 Average Cost of Fuel Burned per KWh Net Gen 0.000 ).000 0.000 0.000 0.000 0,000
44 Average BTU per KWh Net Generatlon 0.000 ).000 0.000 0.000 0.000 0.000
FERC FORM NO. 1 (REV. 12-03)Page 402.2
Name of Respondent
Avista Corporation
lnrs Ketr(1) tr(2) tl
on ls:
An Original
A Resubmission
Date of Report
(Mo, Da, Y0
04t15t2015
Year/Period of Report
End of 2O14lQ4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
9. ltemsunderCostof PlantarebasedonU.S,ofA.Accounts. ProductionexpensesdonotincludePurchasedPower,SystemControl andLoad
Dispatching, and Other Expenses Classified as Other Power Supply Expenses. 1 0. For lC and GT plants, report Operating Expenses, Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." lndicate plants
designed for peak load service. Designate automatically operated plants. "l 1 . For a plant equipped with combinaiions of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas{urbine with the steam plant. 12. lt a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant
Name:
(d)
Plant
Name:
(e)
Plant
Name:
(0
Line
No.
1
2
3
4
0.00 0.00 0.00 5
0 0 0 6
0 0 0 7
0 0 0 I
0 0 0 I
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 0 0 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 0.000 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
0.000 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 0.000 0.000 44
FERC FORM NO.1 (REV.12-03)Page 403.2
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Eate of Report
(Mo, Da, Yr)
0d.t15t2015
Year/Period of Report
2014tQ4
FOOTNOTE DATA
PorEland General Electric.
serv].ce
Joint pro'i ecE operat PPL Montana LLC.403 Line No.: -1 Column: f
402 Line No.: -1 Column: c
403 Line No.: -1 Column: e
FERC FORM NO.1 .1 450.'l
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
HYDROELECTRIC GENERATING PISNT STATISTICS (Large Plants)
1 . Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. lf 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. lf licensed project, give project number.
3. lf net peak demand for 60 minutes is not available, give that which is available specifying period.
4. lf a group of employees attends more than one generating plant, report on line 11 the approximate average :rumber of employees assignable to each
glant.
Line
No.
Item
(a)
FERC Licensed Project No. 2545
Plant Name: Monroe Street(b\
FERC Licensed Project No. 2545
Plant Name: Upper Falls
/c)
1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Construcled 1 890 't922
4 Year Last Unit was lnstalled 1 992 1922
5 Total installed cap (Gen name plate Rating in MW)14.80 10.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)17 14
7 Plant Hours Connect to Load 8,633 8,432
9 (a) Under Most Favorable Oper Conditions 1 10
10 (b) Under the Most Adverse Oper Conditions I 10
11 Average Number of Employees 4
12 Net Generation, Exclusive of Plant Use - Kwh 102,775,00(67,033,000
14 Land and Land Rights 1,081,854
15 Structures and lmprovements 't 1.985.06t 978,O7',\
16 Reservoirs, Dams, and Watenryavs 9,977,63f 7,657,054
17 Equipment Costs 12,717,28i 5,561,530
18 Roads, Railroads, and Bridges 50,44t 490,407
19 Asset Retirement Costs 0
20 TOTAL cost (Total of 14 thru 't9)34,760,43:"t 5,769,016
21 Cost per KW of lnstalled Capacity (line 20 / 5)2,348.678C 1 ,576.9016
23 Operation Supervision and Engineering 0
24 Water for Power 0
25 Hydraulic Expenses 4 304
26 Electric Expenses 633,48C 551,730
27 Misc Hydraulic Power Generation Expenses 26,95C 41,578
28 Rents 0
29 Maintenance Supervision and Engineering 129
30 Maintenance of Structures 6,73€37,800
31 Maintenance of Reservoirs, Dams, and Watenrays 124,75e 3'.t,424
32 Maintenance of Electric Plant 40,091 18,670
33 Maintenance of Misc Hydraulic Plant 4,13C 8,040
34 Total Production Expenses (total 23 thru 33)836,147 689,675
35 Expenses per net KWh 0.0081 0.0103
FERC FORM NO.1 (REV.12-03)Page 406
Name or Hesponoent
Avista Corporation
tnts Keoon ts:(1) 5]Rn originat(2) aA Resubmission
Date of Report
(Mo, Da, Y0
04t15t2015
Year/Period of Report
End of 20141Q4
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts. Production Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classified as "Other Power Supply Expenses."
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
FERC Licensed Project No. 2545
Plant Name: Nine Mile Falls
1d)
FERC Licensed Project No. 2545
Plant Name: Post Falls(e)
FERC Licensed Projec{ No. 2058
Plant Name: Cabinet Gorge
rfl
Line
No.
Run-of-River Storage Storage 1
Conventional Conventional Outdoor 2
1 908 I 906 1952 3
1 994 1 980 1 953 4
26.40 14,8C 265.00 5
16 19 267 6
6,822 5,454 6,804 7
22 1 273 I
22 15 273 10
4 4 11 11
55,630,000 83,872,00C 1 ,'t94,480,000 12
33,429 3,570,1 1 5 12.933,656 14
6,31 1,993 '1,591,055 12,26/.,580 15
13.594.817 12,716,511 36,763,429 't6
17,997,300 3,174,508 48,455,009 't7
625,181 1.261.219 18
0 c 't9
38,562,720 z'.t,052,189 '111,677,893 20
1,460.7091 1,422#52 421 .4260 21
0 80 98,373 23
0 0 0 24
27 114 4,204 25
606,1 9s 548,'151 1 ,1 83,873 26
52,246 53,659 142,597 27
0 0 28
2,393 113 56,66(29
4,845 31,334 409,54t 30
258,893 6s,672 6',t,121 31
57,732 231,759 732,61i 32
9,785 14,720 67.073 33
992,1 1 6 945,602 2,756,072 34
0.0178 0.01 13 0.002:35
FERC FORM NO.1 (REV, 12-03)Page 407
Name of Respondent
Avista Corporation
This Report ls:(1) [An Original(2) ;A Resubmission
Date of Report(Mo, Da, Yr)
o411512015
YearlPeriod of Report
End of 20141Q4
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. lf 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. lf licensed project, give project number.
3. lf net peak demand for 60 minutes is not available, give that which is available specifying period.
4. lf a group of employees attends more than one generating plant, report on line 1'l the approximate average number of employees assignable to each
clant.
Line
No.
Item
(a)
:ERC Licensed Project No, 2058
>lant Name: Noxon Rapids
(b)
]ERC Licensed Project No. 2545
,lant Name: Long Lake
(c)
1 Kind of Plant (Run-of-River or Storage)Storage Storage
2 Plant Construction type (Conventional or Outdoor)Outdoor Conventional
3 Year Oriqinallv Constructed 1 959 1 915
4 Year Last Unit was lnstalled 1977 1924
5 Total installed cap (Gen name plate Rating in MW)487.8C 70.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)557 90
7 Plant Hours Connect to Load 5,734 6,554
I Net Plant Capability (in meqawatts)
I (a) Under Most Favorable Oper Conditions 562 88
10 (b) Under the Most Adverse Oper Conditions 562 88
11 Averaqe Number of Emplovees 11 6
12 Net Generation, Exclusive of Plant Use - Kwh 1,968,070,00C 476,442,000
14 Land and Land Rights 35.702.49e 2,089,177
15 Structures and lmprovements 16,773,984 4,473,859
16 Reservoirs, Dams, and Watenivays 34.022.78e 18,066,342
17 Eouioment Costs 106,066,264 12,188.44'l
18 Roads, Railroads, and Bridges 246,561 0
19 Asset Retirement Costs c 0
20 TOTAL cost (Total of 14 thru 19)192,812,09?36,817,81 9
21 Cost per KW of lnstalled Capacity (line 20 / 5)395.2687 525.9688
23 Operation Supervision and Engineering 154,721 14,827
24 Water for Power c 0
25 Hydraulic Expenses 64,981 9,721
26 Electric Expenses 1,194,742 721,716
27 Misc Hydraulic Power Generation Expenses 144,079,70,098
28 Rents 0
29 Maintenance Supervision and Engineering 49,99C 32,239
30 Maintenance of Structures 91 .224 33,785
31 Maintenance of Reservoirs, Dams, and Wateruvays 94,20C 267,514
32 Maintenance of Electric Plant 794,552 282,813
33 Maintenance of Misc Hydraulic Plant 58,991 39,651
34 Total Production Expenses (total 23 thru 33)2,647,484 1,4723U
35 Expenses per net KWh 0.001 0.0031
FERC FORM NO. 1 (REV, 12-03)Page 406.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1An Original(2) 3A Resubmission
Date of Report(Mo, Da, Yr)
04t'1512015
YeaTuenoo or Kepon
End of 20141Q4
HYDROELECTRIC GENEMTING PLANT STATISTICS (Large Plants) (Continued)
5. The items under Cost of Plant represent accounts or combinations of accpunts prescribed by the Uniform System of Accounts. Produclion Expenses
do not include Purchased Power, System control and Load Dispatching, and Other Expenses classifled as "Other Power Supply Expenses."
6. Report as a separate plant any plant equipped with combinations of steam, hydro, internal combustion engine, or gas turbine equipment.
FERC Licensed Pro.iect No. 2S4S
Plant Name: Liftle Falls(d)
FERC Licensed Project No. 0
Plant Name:
(e)
FERC Licensed Project No. 0
Plant Name:
/fl
Line
No.
Run-of-River 1
Conventional 2
191 0 3
191 1 4
32.00 0.0c 0.0c 5
38 c 6
6,618 c 7
36 c I
36 10
5 c 11
195,005,000 c 12
4,325,371 c 14
1,943,376 c c 15
5,058,551 c c 16
8.979,462 c c 17
0 c 18
0 C 19
20,306,760 c c 20
634.5863 0.000c 0,000c 21
273 c 23
0 c 24
14,539 c 25
581 ,'l 62 c c 26
17,734 c 0 27
802,743 c 0 2E
7,514 c c 29
41,416 c 0 30
346,455 c 0 31
163,609 c 0 32
20,971 c 0 33
1 ,996,4'16 c 0 v
0.0102 0.000c 0.0000 35
FERC FORM NO.1 (REV.12-03)Page 407.1
Name of Respondenl
Avista Corporation
I nrs Heoon ls:(1) fiRn Original(2) [-lA Resubmission
uale or Kepon
(Mo, Da, Yr)
04t15t2015
Year/Periocl of Report
End of 2O14lQ4
GENERATING PLANT STATISTICS (Small Plants)
1 . Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped
storage plants of less than 1 0,000 Kw installed capacity (name plate rating). 2. Designate any plant leased from others, operated under a license from
:he Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. lf licensed pro1ect,
give project number in footnote.
-rne
No.
Name of Plant
(a)
Year
Orio.
ConEt.
(b)
tnsraleo uaoac[\
Name Plate hatiri
(ln MW)
(c)
NCI r-EAK
Demand
MW(60,gqin.)
Net Generation
ExcludinoPlant UsE
(e)
Cost of Plant
(f)
1 Kettle Falls CT 2002 7.20 8.(4,066,00(9,'t78,262
2
3
4
5
6
7
I
o
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
3'l
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
Avista Corporation
I nrs |<eDon ls:(1) fiRn Originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
YeariPeriod of Report
End of 20141Q4
GENERATING PLANT STA ISTICS (Small Plants) (Continued)
3, List plants appropriately under subheadings for steam, hydro, nuclear, internal combustion and gas turbine plants. For nuclear, see instruction 1 1 ,
Page 403. 4. lf net peak demand for 60 minutes is not available, give the which is available, specifying period. 5. lf any plant is equipped with
combinations of steam, hydro internal combustion or gas turbine eguipment, report each as a separate plant. However, if the exhaust heat from the gas
turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (lncl Asset
Retire. Costs) Per MW
(o)
Operation
Exc'I. Fuel
(h)
F'roouclron Expenses
Kind of Fuel
(k)
Fuel Costs (in cents
(per Miilion Btu)
(D
Line
No.ruet
(D
Marnlenance
0)
1,274,759 122,955 216,721 59,676 Nat Gas 46r 1
2
3
4
5
b
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
Avista Corporation
This Report ls:(1) [An Original(2) T-1A Resubmission
Date of Report(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 20141Q4
TRANSMISSION LINE STATISTICS
'1 . Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 1 32
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 121 , Nonutility Property.
5. lndicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel: (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction lf a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (0 and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). ln a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
Line
No.
DESIGNATION VULIAUtr (KVI(lndicate wtierebther than
60 cvcle 3 ohase\
Type of
Supporting
Structure
(e)
LENGTH (Pole miles)(ln the Case.ofunderoround lrnesreoort Eircuit miles)
Number
of
Circuits
(h)
From
(a)
To
(b)
Operating
(c)
Designed
(d)
of LineDesionated
fr)
vt I olt uulut E-of AnotherLrne
(s)
Group Sum 60.0r 60.0(1.0(
2
Group Sum 'l 15.0r I 1s.00 1,535.0(
4
Beacon Sub lf4 BPA Bell Sub 230.01 230.0(Steel Tower 1.0(1
6 Beacon Sub BPA Bell Sub 230.0r 230.0(H Type s.0(1
7 Beacon Sub #5 BPA Bell Sub 230.01 230.m Steel Pole 3,0(I
8 Beacon Sub #5 BPA Bell Sub 230.0r 230.00 H Type 3.0(1
c Beacon Sabinet Gorge Plant 230.0r 230.00 Steel Tower 1.0(1
1C Beacon 3abinet Goroe Plant 230.0(230.0(Steel Pole 27.01 2
11 Beacon Cabinet Gorge Plant 230.0r 230.00 H Type 53.0(I
12 Beacon Sub Lolo Sub 230.0t 230.00 Steel Tower 1.0(1
13 Beacon Sub Lolo Sub 230.0(230.00 H Type 102.01 1
14 Benewah Shawnee 230.0r 230.00 Steel Pole 1.0(1
15 Benewah Shawnee 230.0r 230.0c Steel Pole 59.0(1
1€Noxon Plant Pine Creek Sub 230.0r 230.00 Steel Pole 30.0(1
17 Noxon Plant Pine Creek Sub 230.0r 230.00 H Type 14.0(1
18 Cabinet Gorqe Plant Noxon 230.0r 230.00 H Type 19.0(1
1E Benewah Sw. Station Pine Creek Sub 230.0r 230.0(Steel Tower 1
2C Benewah Sw. Station Pine Creek Sub 230.0r 230.0c H Type 43.0(I
21 Divide Creek Lolo Sub 230.0r 230.0c Steel Tower 1
22 Divide Creek Lolo Sub 230.01 230.0(H Type 43.0(1
2 N. Lewiston A/alla Walla 230.01 230.00 H Type 43.0(1
24 N. Lewiston Walla Walla 230.01 230.00 Steel Pole 4.0(1
2l N. Lewiston Shawnee 230.0t 230.00 Steel Pole 7.0(
2e N. Lewiston Shawnee 230.0r 230.00 H Type 27.01
27 Walla Walla Wanapum 230.0r 230.0c Alum,I
2e Walla Walla Wanapum 230.0r 230.00 H Type 15.0(1
29 Walla Walla /Vanapum 230.0r 230.00 H Type 63.0(1
3C BPA (Libby)Noxon Plant 230.0r 230.0c Steel Tower 1.0(1
31 BPA/Hot Sorinos #1 Noxon Plant 230.0t 230.00 Steel Tower 1,0(1
32 BPA/Hot Springs #2 Noxon Plant (dead)230.01 230.00 Steel Tower 2.0c 1
33 BPA/Hot Sorinos #2 Noxon Plant 230.0r 230.00 H Type 68.0(1
34 BPA Line rA/est Side Sub 230.0r 230.00 Steel Pole 2.0(2
35 Hatwai N. Lewiston Sub 230.01 230.00 H Type 7.0(1
36 TOTAL 2,198.0(3.0(34
FERC FORM NO. 1 (ED. 12-87)Page 422
Name of Respondenl
Avista Corporation
This Report ls:(1) [An Original(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04115t2015
Year/Period of Reporl
End of 20141Q4
TRANSMISSION LINE STATISTICS (Continued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. lf two or more transmission line structures support lines of the same voltage, report the
pole miles 0f the primary structure in column (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. lf such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of co-owner, basis of sharing
expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specity whether lessee is an associated company.
10. Base the plant cost figures called for in columns 0) to (l) on the book cost at end of year.
Size of
Conductor
and Material
(i)
IJUD I (JF LlNtr (lnCluoe ln rzOlumn U, Lanqt
Land rights, and clearing right-of-way)
EXPENSES, EXCEPT DEPRECIATION AND TAXES
-rne
No.
Land
o
Construction and
Other Costs(k)
Total Cost
(t)
Operation
Expenses
(m)
Maintenance
Expenses(n)
Rents
(o)
Total
Exp,e;ses
136,03t 650,39r 786,43:1
2
10,357,401 143,741,631 154,099,041 354,54:942,96,1,297,5'.1i 3
4
272 ACSS 5
272 ACSS 17,911 1,429,56(1,447 ,47i o
272 ACSS 7
272 ACSS 30,321 3,275,35;3,30s,68(671 671 I
272 ACSS 9
590 ACSS 10
590 ACSR 1,1 56,1 9(41,997,90 43,154,09?50(10,22 10,72',11
272 ACSS 12
272 MclvlAL 4s6,1 6:8,873,86 9,330,02:332 33,1 3(33.47i '13
622 ACSS 14
590 ACSS 570,20',48,028,'l0l 48,598,31r 2,721 23,721 26,45i 15
272 ACSR 16
154 McMAL 1,097,67(1 8,175,43('t9,273,'10!5,862 1 65,1 2{170,99:17
154 McMAL 184,21 1.639,28r 1,823,49!2,56t 90,89t 93,46,18
154 MoMAL 19
154 McMAL 349,69(4,752,401 5,102,09(1,99'17.38'19.37t 20
272 McMAL 21
272Mcl'IrAL 86,22i 5,356,47(5,442,69t 26,84(7,44t 34.28!22
272McltAl 23
272 MoMAL 623,98,7,6'15,58 8,239,56r 201 20t ?4
272 ACSR 25
272 ACSR 872,151 10;046,52:10,918,67'27t 6,781 7;051 '26
272 Mo[4AL 27
272 ACSR 28
272 McMAL 70,78 6,683,47(6,754,26(59,021 2,181 61 .201 29
272 ACSR 30
272 ACSR 19,52 '19,52'l '1.80t 1,80i 3'r
272 Mcl\4AL 32
272 Mclt4AL 327,87i 4,059,40(4,387,27t 22.20(22,201 33
272 ACSR 36,46 594,651 631,11 34
590 ACSR 1 13,791 2,600,89,2,714,681 62e 621 35
17,288,14(.341,651,08:358,939,23'512,96r 1,477 ,72:,88,59:2,079,28 36
FERC FORM NO. 1 (ED.12-87)Page 423
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn Originat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 2O14lQ4
TRANSMISSION LINE STATISTICS
1 . Report information concerning transmission lines, cost of lines, and expenses for year. List each transmission line having nominal voltage of 132
kilovolts or greater. Report transmission lines below these voltages in group totals only for each voltage.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by a State commission.
4, Exclude from this page any transmission lines for which plant costs are included in Account 121 , Nonutility Property.
5. lndicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower;
or (4) underground construction lf a transmission line has more than one type of supporting structure, indicate the mileage of each type of construclion
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (0 and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in column (g). ln a footnote, explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
Line
No.
UE5ILjNA I I(JN VUL IAL,tr, (]\V,(lndicate where
bther than
60 cvcle. 3 ohase)
Type of
Supporting
Structure
(e)
LENGTH (PoIe mi|es)(ln the Lase.cfunderoround lrnesreport Eircuit miles)
Number
of
Circuits
(h)
From
(a)
To
(b)
Operating
(c)
Designed
(d)
\JII DofDesi
uctute
-inenated
UII OU UCIUIeSof AnotherLine
(s)
1 Divide Creek mnaha 230.0(230.0(H Type 20.0(
2 Colstrip Plant 3roadview 500.0{500.0(
3
4
E
e
7
8
c
1C
11
12
1
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36 TOTAL 2,198.0(3.0(34
FERC FORM NO.1 (ED. 12-87)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1Rn originat(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
TRANSMISSION LINE STATISTICS (Continued)
7. Do not report the same transmission line structure twice. Report Lower voltage Lines and higher voltage lines as one line. Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines. lf two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in colurirn (f) and the pole miles of the other line(s) in column (g)
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. lf such property is leased from another company,
give name of lessor, date and terms of Lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of, furnish a succinct statement explaining the
arrangement and giving particulars (details) of such matters as percent ownership by respondent in the line, name of cp-owner, basis of sharing
expenses of the Line, and how the expenses borne by the respondent are accounted for, and accounts affected. Specify whether lessor, co-owner, or
other party is an associated company.
9. Designate any transmission line leased to another company and give name of Lessee, date and terms of lease, annual rent for year, and how
determined. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns (j) to (l) on the book cost at end of year.
Size of
Conductor
and Material
(i)
uuD I (Jr LlNtr (lnGIUOe rn uolurlrn u, Lanq,
Land rights, and clearing right-of-way)
EXPENSES. EXCEPT DEPRECIATION AND TMES
-ine
No.
Land
0)
Construction and
Other Costs(k)
Total Cost
(D
Operation
Expenses
(m)
Maintenance
Expenses
(n)
Rents
(o)
Total
Expenses
(p)
272 McMAL 205,261 1,325,461 1,530,12t 60t 2,541 3,1 5(1
595,781 30,785,161 31,380,95(55,251 152,22!88,59;296,07(2
3
4
5
b
7
I
I
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
17,288,141 34'1,651,083 358,939,23'512,96r 1,477,72i 88,597 2,079,281 36
FERC FORM NO. 1 (ED. 12-87)Page 423.'l
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn Orisinat(2) 1-'1A Resubmission
Date of Report
(Mo, Da, Yr)
0411512015
Year/Period of Report
End of 20141Q4
TMNSMISSION LINES ADDED DURING YEAR
1. Report below the information called for concerning Transmission lines added or altered during the year. lt is not necessary to report
minor revisions of lines.
2. Provide separate subheadings for overhead and under- ground construction and show each transmission line separately. lf actual
costs of competed construction are not readily available for reporting columns (l) to (o), it is permissible to report in these columns the
Line
No.
LINE UESIGNA I IUN Llr t9
Length
tn
Miles
(c)
SUPP9I,{ I ING 5 II{UU IUT{E UIKUUI IS HEK S IKUU IUH
From
(a)
To
(b)
Type
(d)
Numbeiper
Miles
(e)
Present
(0
Ultimate
(s)
1 No new transmission lines added in 2014
1
11
12
1
1t
1a
1t
1
1t
1
2t
21
Zt
2a
2t
2!
2t
21
2t
2S
3(
31
5/
5J
3t
3t
3€
3i
3€
3E
4C
41
42
41
44 TOTAL
FERC FORM NO.1 (REV. 12-03)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiAn Original(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2015
Year/Period of Report
End of 20141Q4
.RANSMISSION LINES ADDED DURING YEAR (Continued)
costs. Designate, however, if estimated amounts are reported. lnclude costs of Clearing Land and Rights-of-Way, and Roads and
Trails, in column (l) with appropriate footnote, and costs of Underground Conduit in column (m).
3. lf 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.
CONIJUCI ORS Voltage
KV
(Operating)
LINE COST Line
No.Size
rh)
Specification
(i)
Confiourationand Spacing
(i)
Land and
Land Rights
fl)
Poles, Towers
and Fixtures(m)
Conductors
and Devices(n)
Asset
Retire. Costs(o)
Total
(D)
1
a
6
8
s
1C
11
1
,|
14
I
1€
17
1
't9
2C
21
22
t:
24
2l
2e
27
28
29
3C
31
JI
JJ
34
.E
3€
37
3t
3€
4C
41
42
43
44
FERC FORM NO. 1 (REV. 12-03)Page 425
Name of Respondent
Avista Corporation
tnts Keoon ts:(1) fiRn Original(2) l-lA Resubmission
uate ol HeDon(Mo, Da, Yi)
04t15t2015
Year/Period of Report
End of 20141Q4
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. lndicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
-tne
No.Name and Location of Substation
(a)
Charac{er of Substation
(b)
VOLTAGE (ln MVa)
Primary
(c)
Secondary
(d)
Tertiary
(e)
1 STATE OF WASHINGTON
2
3 Ainlray Heights Distr. Unaftended 1 15.0(13.8C
4 Barker Road Distr. Unattended 1 15.0(13.8C
5 Beacon Trnsm. & Distr Unatt 230.0('115.0C 13.8(
6 Boulder Trnsm. Unattended 230.0('1 15.0C 13.8(
7 Chester Distr. Unattended 1 5.0(13.8C
I Chewelah 'l 1SKv Distr, Unattended ,|5.0(13.8C
9 Colbert Distr. Unattended 1 5.0c 13.80
10 College & Walnut Distr. Unattended 1 5.0('13.80
11 Colville 115Kv Distr. Unattended 1 5.0c 13.80
12 Critchfield Distr. Unattended 1 5.0c 13.80
'13 Deer Park Dist. Unattended 1 5.0c 13.80
14 Dry Creek Transm, Unattended 230.0c 1 15.00 13.8(
't5 Dry Gulch Distr. Unattended 1 15.0C 13.80
16 East Colfax Distr. Unattended 1 15.0C 13.80
17 East Farms Distr. Unattended 1 15.0(13.80
't8 Fort Wright Distr. Unattended 115.0(13.80
19 Francis and Cedar Distr. Unattended 115.0(13.80
20 Gifford Distr. Unettended 115.0(34.00
21 Glenrose Distr. Unattended 1 15.0(13.80
22 Greenwood Distr. Unattended 1 't5.0(13.8(
23 Hallett & White Distr. Unattended 1 '15.0(13.8(
24 lndian Trail Dist. Unattended 1 15.0('13.8(
25 lndustrial Park Dist. Unattended 115.0(13.8C
26 Kettle Falls Distr. Unattended 115.0(13.8(
27 Lee & Reynolds Distr. Unattended 115.0(13.8C
28 Liberty Lake Distr. Unattended 't 15.0(13.8C
29 Little Falls 115134Kv Distr. Unattended 't 15.0(34.0C
30 Lyons & Standard Distr. Unattended 1 15.0(13.80
31 Mead Distr. Unattended 115.0(13.80
32 Metro Distr. Unattended 115.0(13.80
33 Milan Distr. Unattended 1 15.0(13.80
34 Millwood Dist. Unattended '1 15.0(13.80
35 Ninth & Central Distr. Unattended ''t 15.0('t3.80
36 Northeast Distr. Unattended 't 15.0(13.80
37 Northwest Distr. Unattended 1 15.0C 13.80
38 Opportunity Dist. Unattended 1 15.0(13.80
39 Othello Distr. Unattended 1 15.0C 13,80
40 Post Street Distr. Unattended 1 15.0C 13.80
FERC FORM NO.1 (ED.12-96)Page 426
Name of Respondent
Avista Corporation
tnrs xe(1) E(2) T
)on ls:
An Original
A Resubmission
uate oI Kepon(Mo, Da, Y0
04115t2015
YearF,enoo or Kepon
End of 20141Q4
SUBSTATIONS (Continued)
5. Show in columns (l), O, and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation NUmDer or
Transformers
ln Service
(o)
NUmDer oT
Spare
Transformers' rh)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
No.(ln Service) (ln MVa)
(fl
Type of Equipment
riI
Number of Units
ri)
Total Capacity
(ln MVa)
/k)
1
2
24 2 Frcd Oil&Air Fan&Ca1 a(4C 3
12 1 Two Stage Far 1 2C 4
536 4 Two Stage Far 56C 5
300 2 Two Stage Far 50c 6
24 2 Frcd Oil & Air Far 4C 7
12 1 Two Stage Far 1 2C E
12 1 Frcd Oil & Air Far 1(2C I
36 2 Two Stage Far 6C 10
32 J Frcd Oil & Air Far 4l
12 1 Two Stage Far 1 2C 12
12 1 Two Stage Far 1 2C t3
150 1 Two Stage Fan & Caps 221 25C 14
24 2 Frcd Oil & Air Far 4C 15
12 I FrOil/Air Far 1 2C '16
12 1 Two Stage Far 1 2C 17
24 2 1 Fr Oil/Air/2StgFar 4C 18
36 2 Two Stage Far 6(19
12 1 20
12 1 Frcd Oil & Air Far 1 2(21
12 1 Two Stage Far 1 2C 22
12 1 Two Stg Far 1 2C 23
12 1 Two Stage Far 1 2t 24
24 2 Two Stg/PUFrcd Oi 1 4C 25
12 1 Frcd Oil & Air Far 1 2C 26
12 1 Two Stage Far 1 2C 27
24 2 Two Stage Far 4C 28
12 1 29
36 Two Stage Far 6C 30
'18 1 Two Stage Far ,|3C 31
24 2 Two Stage Far 4C 32
24 2 Frcd Oil & Air Far 4C 33
24 2 2 Two Stage Far 4C 34
24 2 1 Frcd & Two Stage Far 4C 35
24 2 Two Stage Far 4C 36
24 2 Two Stage Far 4C 37
12 1 Two Stage Far 1 2C 3E
24 FrOil/AirFar 4C 39
36 Frcd Oil & Wt Far 6C 40
FERC FORM NO. 1 (ED.12-96)Page
Name of Respondent
Avista Corporation (1) E(2) r
r0II ts:
An Original
A Resubmission
uare or Kepon(Mo, Da, Yr)
04115t2015
YearFenoo oI Kepon
End of 20141Q4
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. lndicate 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 indiyidual stations in
column (f).
-rne
No.Name and Location of Substation
(a)
Character of Substation
(b)
VOLTAGE (ln MVa)
Primary
(c)
Secondary
(d)
Tertiary
(e)
1 Pound Lane Distr. Unaftended I 15.0(13.80
2 Ross Park Disk. Unattended 115.0(13.80
3 Roxboro Distr. Unattended 1'15.0(24.00
4 Shawnee Trans. Unattended 230.0(I 15.00 13.8(
5 Silver Lake Disk. Unattended 15.0(13.80
6 Southeast Distr. Unattended 15.0(13.80
7 South Othello Distr. Unattend6d 15.0(13.80
8 South Pullman Distr. Unattended 15.0(13.80
I Sunset Distr. Unattended 15.0(13.80
10 Terre View Dist. Unattended 15.0(13.80
11 Third & Hatch Distr. Unattended 15.0(13.80
12 Turner Dist. Unattended 15.0(13.80
13 Waikiki Distr. Unattended 15.0(13.80
14 West Side '[rans. Unattended 230.0(I 15.00 13.8t
15 Other: 28 substa less than 1OMVA Distr. Unattended
16
17 STATE OF IDAHO
18 Appleway Dist. Unattended 115.0(13.80
19 Avondale Dist. Unattended 115.0(13.80
20 Benewah Trans. Unattended 230.0(1 15.00 13.8(
21 Big Creek Distr. Unattended 1 15.0(13.80
22 Blue Creek Distr. Unattended 1 15.0(13.80
23 Bunker Hill Limited Distr. Unattended I 15.0(13.8(
24 Cabinet Gorge (Switchyard)Trans. Unattended 230.0(I 15.0(13.8C
25 Clark Fork Distr. Unattended 1 15.0(21.84
26 Coeur d'Alene 15th Ave Distr. Unattended 11s.0(13.8(
27 Cottonwood Distr. Unattended 1 15.0(24.9C
28 Dalton Distr. Unattended 1 15.0(3.8(
29 Grangeville Distr. Unattended 115.0(3.8(
30 Holbrook Dish. Unattended 115.0(3.8(
31 Huefter Distr. Unattended 115.0(3.8C
32 ldaho Road Distr Unattended 115.0(3.8C
33 Juliaetta Disk. Unattended 115.0(3.8C
34 Kamiah Dist. Unattended 115.0(3.8(
35 Kooskia Distr. Unattended 1 15.0(3.8C
36 Lewiston Mill Rd Distr. Unattended 1't5.0(3.2C
37 Lolo Tran & Dist Unattnd 230.0(1 5.0c 13.8C
38 Moscow Distr. Unattended 115.0(3.8C
39 Moscow 230Kv Tran & Dist Unattnd 230.0(1 5.0c 13.8C
40 North Moscow Distr. Unattended "t15.0(13.8C
FERC FORM NO.1 (ED.12-96)Page 426.1
Name of Respondent
Avista Corporation
tnts Keoon ts:(1) fiRn Originat(2) l--lA Resubmission
Date of Report(Mo, Da, Yr)
04115t2015
Year/Period of Report
End of 20141Q4
SUTSIAI|ONS (Continuecl)
5, Show in columns (l), 0), and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(ln Service) (ln MVa)
(fl
NUmDer or
Transformers
ln Service
{o)
Number ot
Spare
Transformers
(h)
CONVERSION APPAMTUS AND SPECIAL EQUIPMENT Line
No.Type of Equipment
fi)
Number of Units
fi)
Total Capacity
(ln MVa)(k'l
2t Two Stage Far 4l
3(Two Stage Far $t 2
24 Two Stage Far 4(3
150 ,|Two Stage Far 1 25t 4
1 1 Frcd Oil & Air Far 1 2(5
3(Two Stage Far 5(6
1 1 Two Stage Far 1 2t
30 Two Stage Far 5(E
JJ Two Stage Fan & Capr 5(E'I
1 1 Two Stage Far 1 2(10
54 Two Stg Fan & Cap 10:9(1
36 Two Stg Far 6(12
24 Two Stage Far 4(13
250 14
166 34 15
16
17
36 2 Two Stage Fal 6(18
1 1 Two Stage Far 1 2(19
7!1 Two Stage Fan & Capr 221 121 20
1 Portable Far 2t 21
1 1 Two Stage Far 1 2(22
1 Frcd Alr Far 1 1(23
7!1 Two Stage Far 1 12!24
1 Frcd Air Far 1 I 25
3€Two Stage Far 6(26
1 Two Stage Far 1 2(27
24 FrcOil/Ai12StgFar 4(28
2!FrcdOil/Air/Pt Fan&(1 3t 29
1 Two Stage Far 1 2(30
1 Two Stage Far 1 2(31
1 Two Stage Far 1 2(32
1 Frcd Oil & Air Far 1 2(33
1 Two Stage Far 1 2(34
1t Frcd Air Far 2(35
1 1 Two Stage Far 1 3(36
262 Frcd Oil/Ai:'/Two St(1 27(3t
24 Froil/Air/2Stg Far 4(3E
162 Frcd Air Fan & Capr 4t 27(39
1 1 Two Stage Far 1 2t 40
FERC FORM NO, 1 (ED. 12-96)Page 427.1
Name of Respondent
Avista Corporation
tnts KeDon ts:(1) finn Originat(2) [lA Resubmission
Date of Reoorl(Mo, Da, Yi)
04t15t2015
Year/Period of Report
End of 2O14lQ4
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. lndicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f).
_tne
No.Name and Location of Substation
(a)
Character of Substation
(b)
VOLTAGE (ln MVa)
Primary
(c)
Secondary
(d)
Tertiary
(e)
1 North Lewiston 230kV Tran & Dist Unattnd 230.0c 115.00 13.8(
2 Oden Distr. Unattended 115.0(21.80
3 Oldtown Distr. Unattended 1'15.0(21.80
4 Orofino Distr. Unattended 1 15.0(13.80
C.Osburn Distr. Unattended 115.0('t3.80
6 Pine Creek Tran & Dist Unattnd 230.0(1 15.00 13.8(
7 Pleasant View Distr. Unattended 115.0(13.80
8 Plummer Dist Unattended 115.0C 13.80
9 Post Falls Distr. Unattended 1 15.0(13.80
10 Potlatch Distr. Unattended 115.0C 13.80
11 Prarie Distr. Unattended 115.0(13.80
12 Priest River Distr. Unattended 1 15.0C 20.80
13 Rathdrum Trans & Distr Unattd 230.0(115.00 't3.8(
14 Sagle Dist. Unattended 15.0(20.80
15 Sandpoint Distr. Unattended 15.0C 20.80
16 South Lewiston Distr. Unattended 15.0(13.80
17 Sweetwater Distr. Unattended 15.0(24,90
18 St. Maries Distr. Unaftended 15.0(23.90
19 Tenih & Stewart Distr. Unattended 15.0C 13.80
20 Wallace Distr. Unattended 15.0C 13.80
21 Other: 13 substa less than 10 MVA Distr. Unattended
22
23 STATE OF MONTANA
24 1 substation less than 10 MVA Distr. Unattended
25
26 SUBSTA. @ GENEMTING PLANTS
27 ST,ATE OF WASHINGTON
28 Boulder Park Trans. Attended 1 't 5.0('t3.80
29 Kettle Falls Trans. Attended 115.0('13.80
30 Long Lake Trans. Attended 1 15.0(4.00
31 Nine Mile Trans. Attended 1 15.0(13.80
32 Little Falls Trans. Attended 1 15.0(4.00
33 Northeast Trans. Attended 115.0(13.80
34 Post Street Trans. Attended 13.8(4.00
35
36 STATE OF IDAHO
37 Cabinet Gorge (HED)Trans. Attended 230.0('13.80
38 Post Falls Trans. Attended 1 15.0(2.30
39 Rathdrum Trans. Attended 1 15.0(13.80
40 STATE OF MONTANA
FERC FORM NO.1 (ED.12-96)Page 426.2
Name of Respondent
Avista Corporation
lhrs ReDort ls:(1) fien Originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
SUBS'ATIONS (Continued)
5. Show in columns (l), O, and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, co-owner, or other party is an associated company.
Capacity of Substation
(ln Service) (ln MVa)
(fl
Number ol
Transformers
ln Service
(o)
Number of
Spare
Transformers
(h)
CONVERSION APPAMTUS AND SPECIAL EQUIPMENT Line
No.Type of Equipment
(i)
Number of Units
ri\
Total Capacity(ln MVa)(kl
258 2 Frcd Air Fan & Caps 4t 26(
10 1 Frcd Air Far 1 1 2
18 Frcd Air Far 3
20 Frcd Oil & Air Far 1 2t 4
12 1 Portable Far 1 1a 5
262 ?Two Stg Fan/Capacitc 4t 27(6
'12 1 Two Stage Far 1 2(7
1 1 Two Stage Far 1 2(E
18 1 Two Stage Far 1 3(I
15 2 Portable Far 1(10
1 1 Frcd Oil & Air Far 1 2(
10 1 Frcd Air Far ,|1 12
474 4 Frcd Oil & Air Far 5(49(13
12 1 Two Stage Far 1 2(14
30 ?Frcd Air Far 3t 15
27 4 Port Fan/FrcdOil/Ai 3(16
1 1 Frcd Oil & Air Far 1 2(17
24 2 Two Stage Far 4t 18
30 2 Frcd Oil/Air/Two Stt 5(19
10 20
7A 1 21
22
23
1 24
25
26
27
36 1 Two Stage Far 6(28
34 1 1 Two Stage Far 6"29
80 4 1 30
12 1 31
24 2 Frcd Oil & Air Far 4(32
36 1 Two Stage Far 6(33
35 2 34
35
36
300 6 1 Frcd Oil and Air Far 37
16 2 Frcd Air/Oil/Air Far 21 3E
114 I 1 Two Stage Far 19(39
40
FERC FORM NO. 1 (ED. 12-96)Page 427.2
Name of Respondent
Avista Corporation
I nts r1eDon ts.(1) fiAn originat(2) llA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2015
Year/Period of Report
End of 20141Q4
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. lndicate in column (b) the functional character of each substation, designating whether transmission or distribution and whether
attended or unattended. At the end of the page, summarize according to function the capacities reported for the individual stations in
column (f;.
Line
No,Name and Location of Substation
(a)
Character of Substation
(b)
VOLTAGE (ln MVa)
Primary
(c)
Secondary
(d)
Tertiary
(e)
1 Noxon Trans. Attended 230.0(13.80
2
3 STATE OF OREGON
4 Coyote Springs ll Trans. Attended 500.0(13.80 18.0(
5
6 SUMMARY:
7 Washington:
I 4 subs Trans. Unattended
9 75 subs Distr. Unattended
10 1 subs fran & Dist Unattnd
11 7 subs Trans. Attended
12 ldaho:
't3 2 subs Trans. Unattended
14 48 subs Distr. Unattended
15 5 subs Tran & Dist Unattnd
16 3 subs Trans. Aftended
17 Montana: 1 sub Trans. Attended
18 1 sub Distr. Unattended
19 Oregon: 1 sub Trans. Unattended
20 System: 148 subs
21
22
23
24
25
26
27
28
29
3o
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.1 (ED.12-96)Page 426.3
Name of Respondent
Avista Corporation
tnrs x(1) I(2) r
x
on ls:
An Original
A Resubmission
uate oI Kepon(Mo, Da, Y0
o4t15t2415
Yeail?etoo or Kepon
End of 20141Q4
SUBS'ATIONS (Continued)
5. Show in columns (l), O, and (k) special equipment such as rotary converters, rectifiers, condensers, etc. and auxiliary equipment for
increasing capacity.
6. Designate substations or major items of equipment leased from others, jointly owned with others, or operated otherwise than by
reason of sole ownership by the respondent. For any substation or equipment operated under lease, give name of lessor, date and
period of lease, and annual rent. For any substation or equipment operated other than by reason of sole ownership or lease, give name
of co-owner or other party, explain basis of sharing expenses or other accounting between the parties, and state amounts and accounts
affected in respondent's books of account. Specify in each case whether lessor, corowner, or other party is an associated company.
Capacity of Substation NumDer oI
Transformers
ln Service
(o)
NUmDer oI
Spare
Transformers
(h)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
No.(ln Service) (ln MVa)
(0
Type of Equipmenl
(i)
Number of Units
ri)
Total Capacity
(ln MVa)(k)
435 9 Two Stage Far 631
2
?
213 1 1 Two Stage far eat 4
5
6
7
850 E
1184 I
536 10
257 1
12
150 t3
668 14
1418 15
430 16
435 17
5 18
213 19
61 45 20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
3l
38
39
40
FERC FORM NO. 1 (ED. 12-96)Page 427.3
Name or xesponoent
Avista Corporation
This ReDort ls:(1) ffiAn Original(2) nA Resubrnission
Date of Reporl(Mo, Da, Yr)
0/.t15t2015
Year/Period of Report
End of 20141Q4
TRANSACTIONS wlTH ASSOCIATED (AFFILIATED) COMPANIES
1. Report below the information called for concerning all non-power goods or services received from or provided to associated (affiliated) companies.
2. The reporting thrgshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed toan associated/affiliated company for non-power goods and services. The good or service must be specific in nature. Respondents should not
- ?ttgmpt to include or aggregate amounts in a nonspecific category such aa "general".
3. Where amounts billed to or received from the associated laffillated) compant are based on an allocation process, explain in a footnote.
Line
No.Description of the Non-Power Good or Service
(a)
Name of
Associated/Affil iated
Company
(b)
Account
Charged or
Credited
(c)
Amount
Charged or
Credited
(d)
2
3
4
5
6
7
8
I
10
11
12
13
14
15
''t6
17
18
19
21 Corporate Service Support Salix lnc.146000 794,279
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 (New)
FERC FORM NO.1-F (New)
Page 429
Avista Corp.
2014
IDAHO
State Blectric Annual Report
(IC 61-405)
r\)r-i;
]:E-il--4
t\)-t-
=b
1,*)
r!,JN]
This Page Intentionally Left Blank
Name of Respondent
Avista Corporatlon
This Report is:
lFl nn originat
! a Resubmission
Date of Report
mm/ddlyyyy
u-l5-2015
Year / Period of Report
End of 2014 I Q4
STATEI'ENT OF UTILITY OPERATING INCOIIE.IDAHO
lnstructions
1. For each account below, report the amount attributable to lhe state of ldaho based on ldaho jurisdictional Results of Operations.
2. Provide any neoessary importanl noles regarding this statement of utility operating income in a footnote in the available space at the bottom of this page
Lin€
No Account
(a)
Refer to
Form 1
Page
(bl
TOTAL SYSTEM - IDAHO
Cunent Year
(c)
Pdor Year
(d)
1 UTILITY OPERATING INCOME
2 CDeratino Revenues (400)300-30 1 444.237.507 455.520.663
3 Cperatinq Expenses
4 CDeration Exoenses (401 320-323 284.419.70s 295.611.O27
5 Maintenance Expenses (402)320-323 21.375.618 19.6s2.814
6 Depreciation Exoense (403)336-337 37.201.407 34.901.456
7 Depreciation ExDense for Asset Retirement Costs (403.1 336-337IAmortization & DeDletion of Utilitv Plant (404405)336-337 4 oaa 551 3.303.423IAmortization of Utilitv PIant Acouisition Adiuslment (406)336-337 67,304 67.304
10 Amort. of Prooertv Losses. lJnrecov Plant and Reoulalorv Siudv Costs f4o7)
't1 Amortizalion of Conversion Expenses (407)
12 Requlaiorv Debils (407.3)(326.764 5.300.546
't3 fless) Requlatory Credits (407.4)G.626.407\,{4.551.546)
14 laxes Other Than lncome Taxes (408.1)262-263 16.323.848 16.302.615
15 lncome Taxes - Federal (409.1)262-263 (7 575.9191 13 022 rl,62
16 - Other (409.'l 262-263
't7 Provision for Defened lncome Taxes (410-1 234.272-277 30.799,737 8.580.886
18 lless) Provision for Deferred lncome Taxes-Ct. G'11 234.272-277
19 nvestment Tax Credit Adiuslment - Net (411 4)266 ra1.674 (85.270)
20 iless) Gains from Disposition of Utilitv Plant (41'1.6)
21 :osses rom Disoositaon of utilitu Plenl all 7l
22 lLess) Gains ftom Disposition of Allowances (41 1 .8)
23 -osses from Disposition of Allowances (41 1.9)
24 qccretion ExDense (41'l.1 0)
25 IOTAL Utiliw Operatinq Exoenses ffotal of line 4 throuoh 24)381.665.406 392.105.317
26 \et Utililv ODeratino lncome (Total line 2 less 25)62.572.101 63.415.346
E.tD.114-11sTDAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)
Name of Respondent
Avista Corporation
This Report is: I Date of Report
lFl nn orisinat I mmruaryyyy
[] aResubmission I o+-ts-zots
Year / Period of Report
End of 2014 / Q4
STATEMENT OF UTILITY OPERATING INCOME.IDAHO
lnstructions
or in a separate schedule.
3. Explain in a footnote if the previous year's figures are different from those reported in prior reports.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
No.Current Year
(e)
Prior Year
(0
Current Year
(q)
Prior Year
(h)
Cunent Year
(i)
Prior Year
(i)
334.155.729 352,695,900 1',to.o81.778 102.424.763 2
199.552.136 216.407.227 84.867.569 79.203.800 4
17.974.892 '17.'112.701 3.400.726 2.540.113 5
31.796.445 29.855.837 5.404.962 5.045.619 6
7
3.309.953 2.715.282 778.598 588.141 I
67.304 67,304 I
10
11
(326.764 5.300.546 12
G.626.407',(4.551.546'13
13.694.260 13.593.242 2.629.588 2.705.373 14
{5.091.7091 9.556,909 (2.484.210 3.465.153 15
16
24.289.658 8.265.280 6.5'tO.O79 315,606 17
18
(69_0021 G9.274:fi2.672'(15.99t 't9
20
21
22
23
24
280.570.766 298.253.508 101.094.640 93.851.809 25
53.584.963 54.442.392 8.987.138 8.972.954 26
E.tD.114-115IDAHO STATE ELECTRIC ANNUAL REPORT (lC 61.405)
Name of Respondent
Avlsta Corporatlon
This Report is:
lFl an original
I a Resubmission
Date of Report
mm/dd/yyw
04-15-2015
Year / Period of Report
End of 2014 I Q4
SUMMARY OF UTILITY PLANT AND ACCUilULATED PROVISIONS FOR DEPREGIATION. AMORTIZATION AND DEPLETION - IDAHO
lnstructions
1. Report below the original cost of utility plant in service necessary to furnish utility service to customers in the state of ldaho, and the
accumulated provisions for depreciation, amortization, and depletion attributable to that plant in service.
2. Report in column (c) the amount for electric function, in column (d) the amount for gas function, in columns (e), (0, and (g) report other (specin,
Line
No.Account
(a)
Total Company
End of Current Year
(b)
Electric
(c)
1 Jtility Plant
2 n Service
3 )lant in Service (Classified)1.462.000.196 .180.868.162
4 roDertv Under Caoital Leases 363.241
5 zlant Purchased or Sold
6 3omoleted Conslruction nol Classified
7 =xDerimental Plant unclassifi ed
I Iotal (Total lines 3 throuqh 7)1.462.363.437 .180.868.162
s -eased to Others
10 {eld for Future Use 389.592 199.007
11 Sonstruction Work in Proqress 76.183.744 40.471.528
12 couisition Adiustments
13 fotal Utilitv Plant fiotal lines 8 throuoh 12)1.538.935.773 1.221.53A.697
't4 Accumulated Provision for DeDrecialion. Amortization. and DeDletion 527.187.946 435.271.753
15 let Utiliiv Plant {Line 13less line 14)'t .o11.768327 746.266.944
16 )etail of Accumulated Provision for Depreciation. Amortization. and Depletion
17 n Service
18 )eDreciation 516.142,674 431.896.3M
19 Amortization and DeDletion of Producinq Natural Gas Lands / Land Riohts
20 {mortization of Underoround Storaoe Lands / Land Riohts
21 qmortization of Other Utilitu Plant 11.025.272 3.375.449
22 Iotal fiotal lines 18 throuqh 21)527.167.946 435.271.753
23 -eased to Others
24 )eoreciation
25 \mortization and Deoletion
26 Iotal Leased to Olhers
27 leld for Future Use
2A )epreciation
29 \mortization
30 Total Helri for Fuftrre lrse
31 \bandonment of Leases (Natural Gas)
32 {mortization of Plant Acouisition Adiustment
33 lotal Accumulated Provision (Total lines 22. 26. 30. 31. 32\527.167.946 435.271.753
(1) A small portion of the Company's electric distribution plant is located in Montana. For jurisdictional reporting purposes, those amounts are
included as ldaho plant.
E.tD.200-201IDAHO STATE ELECTRTC ANNUAL REPORT (tC 6{4051
Name of Respondenl
Avista Corporatlon
This Report is:
I An originat
f] a Resubmission
Date of Report
mm/ddlyyw
o4-15-2015
Year / Period of Report
End of 2014 I Q4
SU]f,MARY OF UTILTTY PLAT{T AND AGCUUUTATED PROVISIONS FOR DEPRECIATION, AiIORTIZATION AND DEPLETIOI{ - IDAHO
lnstructlons
and in column (h) common function.
3. ln order to accurately reflect utility plant in service necessary to fumish utility service to customers in the state of ldaho, electric and gas
plant not directly assigned is allocated to the state of ldaho as appropriate and included in column (c) and (d).
Gas
(d)
Other (Specin
(e)
Other (Speci!)
(fl
Other (Speci$)
(o)
Common
(h)
Line
No.
192.139.129 88.992.905 3
272.243 90.998 4
5
6
7
192.411.372 89.083.903 8
9
1SO.585 10
6.820.26t 28.891.952 11
12
199.422.221 117_975.855 13
66.319.705 25.576.488 't1
133.102.516 92 3SS.367 15
65.S02.S80 18.343.390 18
19
20
416.725 7.233.098 21
66.319.705 25.576.488 22
24
25
26
2A
29
30
31
32
66.319.705 2s.576.488 33
|DAHO STATE ELECTRTC ANNUAL REPORT (lC 6{.{{ls)E.tD.200-201
Name of Respondent
Avlsta Corporatlon
This Report is:
lFl an orisinat
f] e Resubmission
Date of Reporl
mmlddlyyw
o4-15-2015
Year / Period of Report
End of 2014 I Q4
ELECTRIG PLAI{T lN SERVICE - IDAHO lAccount 1O1- 1O2- lO3 and lOGl
lnstructions
1. Report below the original cost of electric plant in service necessary to fumish electric utility service to customers in the state of ldaho.
lnclude electric plant not directly assigned as allocated to the state ol ldaho.
2. ln addition to Account 101 , Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold;
Account 103, Experimental Electric Plant Unclassified; and Account'106, Completed Construction Not Classified-Electric.
3. lnclude in column (c) or (d), as appropriate, conections of additions and relirements for lhe cunent or preceding year.
4. For revisions to the amount of initial asset relirement costs capitalized, include by primary planl account inseases in column (c), additions, and
reductions in column (e), adjustments.
5. Enclose in parentheses oedit adjustments of plant accounts to indicate the negative effecl of such amounts.
6. Classifo Account 106 according to prescribed accounls, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year in column (b). Likewise, if the respondent has a significant amount of plant
retirements which have not been classilied to primary accounts at the end of the year, include in column (d) a tentative distribution of such retirements,
on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. lnclude also in column (d) distributions of
Linc
No.Account
(a)
Balance
Beginning ofYear
(b)
Additions
(c)
1 1. INTANGIBLE PLANT
2 301 Oroanization
3 302 Franchises and Consents 15.s33.533
4 303 MiscellaneouslntanqiblePlant 1.050.076 8.533.672
5 TOTAL lntanoible Plant fiotal of lines 2. 3. and 4)16.383.609 8.533.672
6 2. PRODUCTION PLANT
7 A. Sleam Production Plant
8 310 Land and Land Riohis 1.214.801
I 311 Slruclures and lmorovements 44.357.70A 250.293
10 312 Boiler Plant EquiDment 60 431 509 537.286
1 313 Enoines and Enoine-Driven Generetors 2.357
't2 314 Turboqenerator Units 18.441.580 1.304.496
13 315 Accessorv Electric Equipmenl 9.247.362 456
14 316 Miscellaneous Power Plant Equiomenl 5.695.311 225.558
15 317 Asset Retirement Costs for Steam Production
16 IOTAL Steam Production Plant (Total of lines 8 throuoh 15)139.390.728 2.318.089
17 B. Nuclear Production Plant
18 320 Land and Land Riohts
19 321 Structures and lmorovements
20 322 Reac'tor Plant Eouioment
21 323 TurbooeneratorUnits
22 324 Accessorv Electric EouiDmenl
23 325 Miscellaneous Power Plant Eouiomenl
21 326 Asset Retirement Costs for Nuclear Production
25 IOTAL Nuclear Production Plant ffotal of lines 18 throuoh 24)
2A . Hvdraulic Production Plant
27 330 Land and Land Riohts 20.287.568 1.408.901
28 331 Structures and lmorovements 't6.145.224 763.951
29 332 Reservoirs. Dams. and Watemravs 45.753.7',tg 5.765.7'.17
30 333 Water Wheels. Turbines- and Generalors 56 731 .519 15.170
31 334 Accessorv Eleciric Eouiomenl 12.982.732 521,950
32 335 Miscellaneous Power Plant Equioment 3.209.518 69.282
33 336 Roads, Railroads. and Bridqes 814.916 156.154
34 337 Asset Retirement Costs for Hvdraulic Production
35 IOTAL Hvdraulic Production Plant fiotal of lines 27 throuoh 34)1 55.925.1 96 8.701.125
36 ). Other Production Plant
37 340 Land and Land Riohts 315.089
38 341 Structures and lmorovements 5 836.480 1.38S
39 342 Fuel Holders- Products. and Accessories 7.370.685 76.624
40 343 Prime Movers 8.322.887
41 344 Generators 72.353.364 1rj4 753
42 345 Accessory Electric Equipment 7.081.936 176.913
43 346 Miscellaneous Power Plant Eouioment 520.230 610
44 347 Asset Retirement Costs for Other Production
45 TOTAL Other Production Plant (Total of lines 37 throuoh 44)101 .800.671 360.289
46 TOTAL Production Plant (Total of lines '16. 25. 35. and 45)397.116.595 1 1.379.503
(1) A small portion of the Companys elechic distribution plant is located in Monlana. For jurisdictional reporting purposes, those amounts are
included as ldaho plant.
|DAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)E.lD.204-205
Name of Respondent
Avlsta Corporatlon
This Report is:
I nnoriginat
! e Resubmission
Date of Report
mn/ddlyyyy
o4-15-2015
Year / Period of Report
End of 2014 I Q4
ELECTRIG PLANT III |ERVIGE - IDAHO lAccount llJ1- 1'J2- tO3 rnd to6l
lnstructlons
these tentative classifications in columns (c) and (d), including the reversals of the prior yeafs tentative accpunt distributions of these amounts. Careful
observance of these instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondenfs plant
actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utility plant accounts. lnclude also in column (D the additions or reductions of primary account
dassmcations arising from distribution of amounts initially recorded in Account 102; include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (0 only the offset to the debits or credits distributed in column (f) to primary
account classifi cations.
8. For account 399, state the nature and use of plant included in this account, and, if substantial in amount, submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9. For each account comprising the reporled balance and changes in Account 1 02, state the property purchased or sold, name of vendor or purchase, and
date of transaction. lf proposed joumal entries have been filed as required by lhe Uniform System of Accounts, give also the date of such filing.
Retirements
(d)
Adjustments
(e)
Transfers
(0
Balance
End ofYear
(o)
Line
No.
2
211.436 15.544.969 3
121.279 6.263.224\,4.199.245 4
121.279 (5.051,7881 19.7M.214 5
47.937 1.262.73A I
24.675 670.927 45.254.253 I
rr55.786 '1.289-274 61 802 387 10
32 2.389 11
1.1 1 1 .858 254,292 18.888.510 12
'12.553 u4.o45 9.579.310 13
74.766 5.995.635 't4
15
1.6rl/.A72 2.681.277 142.745.222 16
18
19
20
21
22
23
24
25
(615.599',21.080.870 27
12.O78 3.115.845 20.o12.942 2A
(2.869.655 48.649.781 29
2.463.275 59.20S.964 30
122.6',tO 56.725 13.43E.E01 31
5,893 3.284.693 32
(27.44O'943.590 33u
134.688 2.129.O08 166.620.M1 35
4.345 319.4U 37
79.878 5.917.747 38
69.741 7.517.O50 39
114.765 a137 652 40
997.691 73.455.808 41
47.779 98,742 7.309.812 42
17 141 537.981 43
44
47.779 1.382.303 103.495_484 45
1.787_339 6.192.588 412.901.347 46
|DAHO STATE ELECTRTC ANNUAL REPORT (lC 6140s)E.1D.204-205
Name of Respondent
Avlsta Gorporation
This Report is:
E An originat
I a Resubmission
Date of Report
nrn/ddlyyw
o4-15-2015
Year / Period of Report
End of 2014 I Q4
ELECTRIC PLANT lN SERVICE - IDAHO (Account 1O1.1O2.03 and 106) (Contlnued)
Lin€
No.Account
(a)
Balance
Beginning of Year
(b)
Additions
(c)
47 . TRANSMISSION PLANT
48 350 Land and Land Riohis 6.898.286 1 57.186
49 352 Structures and lmprovements 6.716.'t83 384.457
50 353 Station Eouioment 78.867.174 10.274.436
51 354 Towers and Fixtures 5,961,058 342
52 355 Poles and Fixtures 57.034.398 7.061.O47
53 356 Overhead Conductors and Devices 41.U4.372 2.985.116
54 357 UnderoroundConduil 988.043
55 358 underoround Conductors and Devices 811.546 (1.288)
56 359 Roads and Trails 678.746 711
57 359.1 Asset Retirement Costs for Transmission Plant
58 IOTAL Transmission Plant (Total of lines 48 throuqh 57)197,799,806 20.862.OO7
59 DISTRIBUTION PLANI
60 360 Land and Land Riohts 3.145.273 91,051
61 361 Structures and lmorovements 5.453.468 534.612
62 362 Staiion Eouioment 39.637.805 4.814.O24
63 363 Sloraoe Batterv Eouioment
64 364 Poles. Towers. and Fixtures 105.047.540 7.633.968
65 365 Overhead Conductors and Devices 69.409.276 3.720.655
66 366 UnderqroundConduit 32.749.',t06 1.030.99'l
67 367 Underoround Conduclors and Devices 54.687.388 2,911,000
68 368 Line Transformers 68.375.256 3 115 421
69 369 Services 49.015.196 1.784.353
70 370 Meters 21.447.472 137.195
71 371 lnslallations on Cuslomer Premises
72 372 Leased Prooertv on Customer Premises
73 373 Slreet Liohtino and Sional Svsiems 14.963.462 635.1 37
74 374 Asset Retirement Costs for Distribution Plant
75 IOTAL Distribution Plant (Total of lines 60 throuqh 74)463.931.242 26.408.407
76 i. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77 380 Land and Land Riohts
78 381 Structures and lmDrovements
79 382 Comouter Hardware
80 383 Comouler Soflware
81 384 Communication EouiDment
82 146 l\iicnallananr rc Qaninnal Tranemiccinn anr{ Markal Onpralinn Planl
83 386 Assei Retiremeni Costs for Reoional Transmission and Ooeralion Plant
a4 rOTAL Transmission and Markel Onerelion Plant (Tolel lines 77 lhrouoh 83)
85 i. GENERAL PLANT
86 389 Land and Land Riohts 369,6,r'l
87 390 Structures and lmDrovements 3.330.847 80.198
88 391 Office Furniture and Eouioment 1.803.243 170,409
89 392 Transoorlation Eouioment 6.323.560 2,334.051
90 393 Stores Eouioment 134.290
91 394 Tools. Shoo and Garaoe Eouiomenl 859.029 34.646
92 395 LaboratorvEouiomenl 223.445 1.879
93 396 Power Ooerated Eouioment 14.O31.737 (957.838)
94 397 Communication EouiDment 16.046,052 1.888.783
95 398 MiscellaneousEouiDment 20.023 7.633
96 SUBTOTAL (Total of lines 86 throuoh 95)43.141.867 3.5s9.761
97 399 Other Tanoible Prooerlv
98 399.1 Asset Retirement Costs for General Planl
99 IOTAL General Plant (Total of lines 95 97 and 98)43.141.867 3.559.761
100 IOTAL (Accounts 101 and 106)1.118.373.1't 9 70.743.350
101 102 Electric Plant Purchased
't02 102 (Less) Electric Plant Sold
103 '103 Exoerimental Plant Unclassified
104 I-OTAL Electric Plant in Service fiotal of lines 100 throuoh 103)1.118.373.119 70.743.350
|DAHO STATE ELECTRTC ANNUAL REPORT (rC 6r.405)E.1o.206-207
Name of Respondent
Avlsta Corporatlon
This Report is:
lFl nn originat
I n Resubmission
Date of Report
mm/ddlyyyy
u-15-2015
Year / Period of Report
Endol 20141Q4
ELECTRIC PLANT lN SERVICE - IDAHO (Account 101.102.103 and 106l (Continued)
Retirements
(d)
Adjustments
(e)
Transfers
(0
Balance
End ofYear
(s)
Line
No.
52.O51 7.107.523 18
I18.869 246.819 7.22A.5SO 49
4.1E3.379 (809.4751 82.148.756 50
82,197 6.043.597 51
470.314 e05.322',63.419.809 52
67.172 (465.9121 44.296.404 53
61.137 1.049.180 54
12.O24 422.242 55
9.359 688.816 56
57
4.839.734 fi.017.122)212.804.957 58
't.991 e)3_234.331 60
27.O47 5.960.993 61
559.049 285,186 44.177.966 62
63
4'.t2.909 5 112.268.604 64
61.073 73.068.858 65
31.730 33.748.367 66
145.124 57.453.264 67
48.OS7 1 71.442.581 68
21.654 50.777.896 69
(140)325.690 21.910.217 70
71
72
49.608 (3)15.548.988 73
7A
1358322 285.048 325.6S0 489.s92.065 75
77
78
79
80
81
a2
83
84
(51 369.590 86
6.728 $.294'3.396.023 87
142.321 fi2.339'1.818.992 88
132 923 fi7.706'8.506.982 89
(8261 133 464 90
33.666 8.746',856.263 91
48.688 (1.1361 175 500 92
320.2U Q3.201 12.730.464 93
204.219 77.986 2.171 17.810.773 94(28'27.528 95
888.779 10.559 2.171 45.825.579 96
97
98
888 779 10.559 2.171 /t5.825.579 s9
8.995.453 4',t9.28s 327 461 180 868.162 100
tol
102
103
8.995.453 419.285 327.86'.1 1.'t 80.868.162 104
|DAHO STATE ELECTRTC ANNUAL REPORT (rC 6r.{0s)E.tD.206-207
Name of Respondent
Avlsta Corporation
This Report is:
lFl nn orisinat
! e Resubmission
Date of Report
mm/dd/yyyy
o4-15-2015
Year / Period of Report
End of 2014 I Q4
ELECTRIG OPERATING REVENUES . IDAHO
lnstr
't.
2.
3.
uctlons
Report below operating revenues attributable to the state of ldaho for each prescribed account in accordance with jurisdictional Results of
Operations, Report the portion of total operating revenue and megawatt hours which pertains to unbilled revenue and MWH pertaining unbilled
revenue in the lines provided.
Report number of customers (columns (D and (g)) on the basis of meters, in addition lo the number of flat rate accounts; except that where separate
meter readings are added for billing purposes, one customer should be counted for each group of meters added. The average number of customers
means the average of twelve figures at the close of each month.
lf increases or decreases from previous period (columns (c), (e), and (g)) are not derived from previously reported figures, explain any inconsistencies
in a footnote in the available space at the bottom of the page, or in a separate schedule.
LiNC
No.Account
(a)
ELECTRIC OPERATING REVENUE
Cunent Year
(b)
Prior Year
(c)
1 Sales of Electricilv
2 44O Residential Sales 't09.490.543 106.574.267
3 442 Commercial and lnduslrial Sales (3)
4 Small (or Commercial)88.279.967 84.339.477
5 Laroe (or lnduslrial)48.053.06'l 54.113.'t35
6 444 Public Street and Hiqhwav Liqhtinq 2.473322 2.386.168
7 445 Other Sales to Public Authorities
8 446 Sales to Railroads and RailwaysI448 lnterdepartmentalSales 241,969 220,366
10 I-OTAL Sales to Ultimate Customers 248.538.862 247.633.413
11 447 Sales for Resale 53.248.158 49.914.256
12 IOTAL Sales of Electricitv 30't.787.O20 297.547.669
13 449.1 (Less) Provision for Rate Refunds {7.503.194)Q.O47.837\
11 rOTAL Revenues Nei of Provision for Refunds 294.243.824 295.499.832
15 )ther Ooeratino Revenues
16 450 ForfeitedDiscounts
17 451 Miscellaneous Service Revenues 20'1.571 22t] 451
18 453 Sales of Water and Water Power 167.628 150.495
19 454 Rent from Electric Prooertv 977.353 s90.611
20 455 lnterdeDartmental Rents
2',!456 Olher Electric Revenues 4) 33.331.826 46.948.922
22 456.1 Revenues from Transmission of Electricilv for Others 5.1 93.525 8.885.189
23 457-1 Reoional Control Service Revenues
24 457-2 Miscellaneous Revenues
25
26 I-OTAL Other Oneratino Revenrres 39.87't.903 57.196.068
27 I-OTAI Flectrie Oneralino Revenrres 334.155.729 352.695.900
IDAHO STATE ELECTRIC ANNUAL REPORT (tC 6{.405)E.tD.300-301
Name of Respondent
Avista Corporatlon
This Report is:
lFl nn originat
f] e Resubmission
Date of Report
nm/ddfryyy
04-15-2015
Year / Period of Report
End of 2014 I Q4
ELEGI RIG (,PERATING REVENUES . IDAHO
lnstructions
4. Disclose amounts of $250,000 or greater in a footnote at the bottom of the page or in a separate schedule for accounts 451, 456, and 457.2.
5. Commercial and lndustrial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or lndustrial)
regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform
System of Accounts. Explain basis of classification in a footnote.)
6. See pages 108-109 in the FERC Form 1, lmporlant Changes During Period, for important new tenitory added and important rate increases or
decreases.
7. lnclude unmelered sales. Provide details of such Sales in a footnote in the available space at the bottom of this page or in a separate schedule.
MEGAWATT HOURS SOLD AVG. NO. OF CUSTOMERS PER MONTH Line
No.Cunent Year
(d)
Previous Year
(e)
Current Year
(0
Previous Year
(o)
1.144.612 1.205.554 108.571 107.458 2
1.018 326 1 .001_760 16.937 16.830 4
865,845 1.O18.417 455 454 5
8.821 9.083 147 147 6
7
I
2.749 2.535 44 44 I(2\ 3.O84.3S3 3.237.349 126.154 124.933 10
1.429.461 1.543.355 1',|
4.513.854 4.780.704 126 154 124.933 12
13
4.513.854 4.780.704 126.154 124.933 14
(1) lncludes $ 940,459 of unbilled revenues.
(2) lncludes 3,934 MWH relating to unbilled revenues.
(3) Segregation of Commercial and lndustrial made on basis of utilization of energy and not on size of account.
(4) lncludes $ 44,019 associated with a special contract for wheeling over the distribution system on file with the IPUC, recorded
in sub-account 456700.
TDAHO STATE ELECTRTC ANNUAL REPORT (lC 61405)E.tD.300-301
Name of Respondent
Avista Corporation
This Report is:
lFl nn orisinat
I e Resubmission
Dale of Report
nm/dd/yyW
o4-15-2015
Year / Period of Report
End of 2014 I Q4
ELECTRIC OPERATIOil AND MAINTENANCE EXPENSES. IDAHO
lnstructions
1. For each prescribed account below, report operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(bl
Amounl for
Previous Year
(c)
I. POWER PRODUCTION EXPENSES
2 \. Steam Power Generation
3 )oeration
4 500 Ooeration Suoervision and Enoineerino 73.515 98.144
5 50'l Fuel 10.235.868 8.623.310
6 502 Steam Exoenses 1.353.659 1.46',t.392
7 5O3 Steam from Olher Sources
8 504
I 505 Electric ExDenses 347.417 354.306
10 506 Miscellaneous Steam Power Exoenses 810.101 1.003.191
1 507 Rents 14.416 11.520
't2 509 Allowances
13 I-OTAL Ooeration (Total of lines 4 throuoh 121 't2.834.976 'l't.551.863
14 Mainlenance
15 51O Maintenance Suoervision and Enoineerino 209 4rJ7 't 59 326
l6 51 'l Mainienance of Struclrrres 280,681 236.976
't7 512 Maintenance of Boiler Plant 1.955.507 2j23.742
18 513 Maintenance of Electric Plant 709.423 408.233
19 514 Maintenance of Miscellaneous Steam Plant 966.79'l 278.255
20 I-OTAL Maintenance (Total of Lines 15 throuoh 19)4.'.t21.809 3.206.532
21 I-OTAL Steam Power Generalion Exoenses fiotal lines 13 & 20)16.956.785 14.758.395
22 3. Nuclear Power Generation
23 )oeration
24 517 Ooeralion SuDervision and Enoineerino
25 518 Fuel
26 519 Coolants and Water
27 520 Steam Exoenses
28 521 Steam from Other Sources
2S 522 (Less) Steam Transfened-Cr
30 523 Electric ExDenses
31 524 Miscellaneous Nuclear Power Exoenses
32 525 Rents
33 I-OTAL ODeration (Total of lines 24 throuoh 32)
34 Vlaintenance
35 528 Maintenance Supervision and Enoineerinq
36 529 Maintenance of Structures
37 530 Maintenance of Reaclor Plant Eouioment
38 531 Maintenance of Electric Plant
39 532 Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance fiotal of lines 35 throuoh 39)
41 I-OTAL Nuclear Power Generation Exoenses (Total lines 33 & 40)
42 Hvdraulic Power Generation
43 )peration
44 535 Ooeration Suoervision and Endineerino 802,289 664.505
45 536 Waier for Power 460.292 453.746
46 537 Hvdraulic Exoenses 2.506.690 2.637.771
47 538 Electric Expenses 2.140.500 2.312.953
48 539 Miscellaneous Hvdraulic Power Generation Exoenses 2U.910 249.248
49 540 Rents 2.4',t8.480 2.392.794
50 I-OTAL Ooeration (Total of lines 44 throuoh 49)8.563.161 8.711.O17
51 Vlaintenance
52 541 Maintenance SuDervision and Fnoineerin.r 302,668 1S't.'t81
53 542 Maintenance of Structures 314,660 341 117
54 543 Maintenance of Reservoirs. Dams. and Waterwavs 455.854 620.243
55 544 Maintenance of Electric Plant 994.385 1.447.324
56 545 Maintenance of Miscellaneous Hvdraulic Plant 241.O40 201.261
57 TOTAL Maintenance (Total of lines 53 throuoh 57)2.308.607 2.801.126
58 TOTAL Hvdraulic Power Generation Exoenses {Total of lines 50 & 58)10_471.764 11.s12.143
59
IDAHO STATE ELEGTRIC ANNUAL REPORT (lC 61.{0s)E.tD.320
Name of Respondent
Avista Corporatlon
This Report is:
lFl nn originat
[] n Resubmission
Date of Report
mn/dd/yyyy
04-15-2015
Year / Period of Report
End of 2014 I Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
lnstructions
1. For each prescribed account below, repori operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
60 D. Olher Power Generation
61 3oeration
62 546 ODerelion Suneruision and Enoineerino 499.412 485.451
63 547 Fuel 31.461.343 38.451.938
64 548 GenerationExoenses o49.863 747.321
65 549 Miscellaneous Other Power Generation ExDenses 220.620 161.154
66 550 Rents {1 3.1 55'(9.443)
67 rOTAL ODerelion (Total of lines 62 throuoh 66)32.818.513 39,836,421
68 Maintenance
69 551 Maintenance Suoervision and Enoineerinq 392.889 376.059
70 552 Maintenance of Structures 27.100 17.745
71 553 Maintenance of Generatino and Electric Plant 832.',t97 694.353
72 554 Maintenance of Miscellaneous Other Power Generation Plant 204.459 63.606
73 IOTAL Maintenance (Total of lines 69 throuoh 72)1.456.645 't .'t 51 .76s
74 IOTAL Other Power Generalion Exoenses 31.275.158 40.988.184
75 . Other Power SuDDlv Exoenses
76 555 Purchased Power 69.765.213 77.616.282
77 556 Svstem Control and Load Disoatchinq 345.296 336.252
78 557 Other Exoenses 29.6'.t7.921 35.S58.358
79 IOTAL Other Power Suoolv Exoenses ffotal of lines 76 throuoh 78)99_728.430 113.910.892
80 IOTAL Power Produc'tion ExDenses (Total of lines 21.41.59.74. &79\161.832.141 181.169.614
81 2. TRANSMISSION EXPENSES
a2 )peration
83 560 Ooeration Suoervision and Enoineerinq 793.537 862.101
84 561 Load Disoatchino 866.395 845.373
85 561.1 Load Disoatch-Reliabilitv
86 56f .2 Load Disoatch-Monitor and Ooeration Transmission Svstem
a7 56'I.3 Load Llsoalch-Transmission Service and Schedulrno
88 561.4 Schedulinq, Svstem Control and Dispatch Services
89 561.5 Reliabilitv, Planninq and Standards Development
90 561.6 Transmission Service Studies
91 561.7 Generation lnterconnection Studies
92 561.8 Reliabilitv. Plannino and Standards DeveloDment Services
93 562 Station Exoenses 175.232 159.405
94 563 Overhead Lines Eroenses 189.678 182.834
95 564 Underqround Lines Exoenses
s6 565 Transmission of Electricitv bv Others 6.668.406 6.240.sil
97 566 MiscellaneousTransmissionExoenses 685.779 685.5&t
98 567 Rents 54.470 35.445
99 I-OTAL Ooeration (Total of lines 83 throuoh 98)9.433.497 9.01 1.076
100 \Iaintenance
101 568 Maintenanc€ Suoervision and Enoineerino 242.O23 380_611
102 569 Maintenance of Slructures 133.s62 129_271
103 559.1 Mainlenance of Comorrler Hardware
104 569.2 Maintenance of Computer Software
105 569.3 Maintenance of Communication Equipment
106 569.4 Maintenance of Miscellaneous Reoional Transmission Plant
107 570 Maintenance of Station Eouioment 497.958 471.096
108 571 Maintenance of Overhead Lines 601.877 513.471
109 572 Maintenance of Underoround Lines Q.394 7.368
110 573 Maintenance of Miscellaneous Transmission Plant 27.550 17.O70
111 TOTAL Maintenance (Total of lines 101 throuoh 110)1.540.576 1.518.887
1',t2 TOTAL Transmission Exoenses (Total of lines 99 and 111 10.974.O73 10.529.963
IOAHO STATE ELECTRIC ANNUAL REPORT (lC 61.{05)E.tD.321
Name of Respondent
Avlsta Corporation
This Report is:
lFl en originat
I a Resubmission
Date of Report
mm/ddlyyyy
o4-15-2015
Year / Period of Reporl
End of 2014 lA4
ELEGTRIG OPERATION AND TAIilTENAT{GE EXPENSES - IDAHO
lnstructlons
1. For each prescribed account below, report operation and maintenance expenses as allocated by the Resulls of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Lin€
No.Accounl
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
't'l 3. REGIONAL MARKET EXPENSES
114 eration
I't 5 575.'l Ooeration Suoervision
1'16 575.2 Dav-Ahead and Real-Time Market Facilitalion
117 575.3 Transmission Riqhts Market Facilitation
118 575.4 Capacitv Market Facilitation
119 575.5 Ancillary Services Market Facilitation
120 575.6 Market Monitorino and Comoliance
121 575.7 Market Facilitation. Monitorino. and Comoliance Services
122 575.8 Rents
't23 Total Ooeration (Total lines 115 throuoh 122)
124 Maintenance
125 576.1 Maintenance of Structures and lmprovements
126 576.2 Maintenance of Computer Hardware
127 576.3 Maintenance of Comouter Software
128 576.4 Maintenance of Communication Eor )ment
129 576.5 Maintenance of Miscellaneous Market ODeration Plant
130 Total Maintenance (Total lines 125 throuoh 129)
13'l rOTAL Reoional Market Exoenses fiotal lines 123 & 130)
132 4. DISTRIBUTION EXPENSES
133 Cperation
134 580 Ooeralion Supervision and Enqineerino 1.'.t77.958 854.796
135 581 Load Dispatchinq
't36 582 Station Expenses 267.00'.1 271.943
137 583 Overhead Line Expenses 898.319 937.791
138 584 Underoround Line Exoenses 468.1 80 480.809
139 585 Street Liohtino and Sional Svstem Exoenses 52.6',t3 84.172
140 586 Meter Exoenses 398.837 509.905
141 587 Cuslomerlnstallalions Exoenses 277.66',1 316.946
142 588 MiscellaneousExoenses 2.386.439 2.113.806
143 589 Rents g',i..425 56.128
144 lolAL [)Deration flolal ol lines 134 throuoh 143)6.018.433 5 626.296
145 Maintenance
116 590 Maintenance Supervision and Enqineerinq 595.206 566.556
117 591 Maintenance of Structures 't12.758 149.489
114 592 Maintenance of Station Eouioment 211 115 321.925
149 593 Maintenance of Overhead Lines 3.433.577 3.324.776
150 594 Maintenance of Underoround Lines 361.219 412.756
151 595 Maintenance of Line Transformers 233.703 202.927
152 596 Maintenance of Street Liohtino and Sional Svstems 244.174 254.600
't 53 597 Maintenance of Meters 2.758 17 1.A1
'154 598 Maintenance of Miscellaneous Dislribulion Plant 't39 211 116,900
155 IOTAL Maintenance (Total lines 146 throuqh 154)5.33/..221 5.367.110
156 I-OTAL Distribution Expenses ffotal of lines 1ut4 and 155)11.352.654 10.993.406
157 5. CUSTOMER ACCOUNTS EXPENSES
158 f,Deration
159 901 SuDervision 111.224 121.640
160 902 Meter Readino Exoenses 300.600 4'.t9.222
161 903 Cuslomer Records and Collection Exoenses 2.857.667 3.051.5S8
't62 904 UncolleclableAccounts 945,203 871,409
163 905 Miscellaneous Customer Accounts Expenses 67.733 81.672
164 I-OTAL Customer Accounts Exoenses (Total of line 159 throuoh 16!4.282.427 4.ils.541
|DAHO STATE ELECTRTG ANNUAL REPORT 0C 6t.405)E.!D.322
Name of Respondent
Avlsta Corporation
This Report is:
E An originat
E A Resubmission
Date of Report
mn/dd/yyyy
04-15-2015
Year / Period of Report
End of 2014 lA4
ELECTRIG OPER'ITION AIID MAINTENANCE EXPENSES - IDAHO
lnstructions
1. For each prescribed account below, report operation and maintenanoe expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Lin€
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
't65 ,. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166 )peration
167 907 Suoervision
168 908 CustomerAssistance Exoenses 6.769.575 4.861.767
169 909 lnformational and lnstructional ExDenses 296.426 358.445
170 9'lO Miscellaneous Crrslomer Service and lnformational Exoenses 61.172 69.O78
171 IOTAL Customer Service and lnformational ExDenses (Total lines 167 throuqh 1 70)7.127.173 5.289.290
172 /. SALES EXPENSES
173 foeration
174 911 Suoervision
175 912 Demonstratino and Sellino Exoenses 2.544
176 913 Advertisino Exoenses
177 916 Miscellaneous Sales Exoenses
178 I-OTAL Sales ExDenses ffotal of lines 174 throuqh 1 77)2.544
179 }. ADMINISTRATIVE AND GENEML EXPENSES
180 )oeration
181 920 Administrative and General Salaries 7.557.104 8.M7.127
't82 921 Office Suoolies and Exoenses 1.407.990 1.27',t.569
't83 922 (Less) Administrative Exoenses Transfened-Credit (43.378)r32.9A7\
144 923 Outside Services Emploved 3.810.294 3.36S.654
185 924 ProDertv lnsurance 439.O23 468,381
186 925 lniuries and Damaoes 1.169.720 993.770
187 926 Emolovee Pensions and Benefits 673.O22 392.701
188 927 FranchiseReouirements 3.775 5.747
18S 928 ReoulatorvCommission Exoenses 2.013.510 2.102.155
190 929 lLess) Duolic:te Charoes-Cr.
'191 930.1 General Advertisinq Expenses
192 930.2 Miscellaneous General Exoenses 1 032 569 1.O04 708
193 931 Renls 281.897 299.462
194 TOTAL Ooeration (Total of lines 18'l throuoh '193)18.745.526 17.922.287
195 Maintenance
196 935 Maintenance of General Plant 3,213,034 3.067.283
197 TOTAL Adminislrative and General Exoenses fiotal of lines 194 and 196)2't.9s8.560 20.989.570
198 TOTAL Elec Op and Maint Exons (Total lines 80, 112. 131, 156, 164, 17 1. 178. 197)217.527.O28 233.519.928
IDAHO STATE ELECTRIC ANNUAL REPORT 0C 6r.{05)E.tD.323
Name of Respondent
Avista Corporatlon
This Report is:
E An originat
E A Resubmission
Date of Report
mm/dd/yyyy
04-15-2015
Year / Period of Report
End of ,[!..1]!_
TRANSMISSIO]I LINE STATISTICS - IDAHO
lnstructlons
1. Report informalion conceming transmission lines physically located in the state of ldaho, including the cost of lines, and expenses for the
year. List each transmission line having nominal voltage of 132 kilovolts or greater.
Transmission lines below this vollage should be grouped and totals reported for each group.
2. Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts. Do not report
substation costs and expenses on this page.
3. Report data by individual lines for all voltages if so required by the State commission.
4. Exclude from this page any transmission lines for which plant costs are included in Account 12'1, Nonutility Property.
5. lndicate whether the type of supporting structure reported in column (e) is: (1) single pole wood or steel; (2) H-frame wood, or steel poles; (3) tower; or
(4) underground construction. lf a transmission line has more than one type of supporting structure, indicate the mileage of each type of construction
by the use of brackets and extra lines. Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6. Report in columns (D and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Reporl
pole miles of line on leased or partly-owned slructures in column (g). ln a footnote in the available space at the bottom of this page or in a separate
Ltn€
No.
DESIGNATION
VoLTAGE (KV)
lndicate where other than
An.v.b a ^h.<a
Type of
Supporting
Structure
le)
LENGTH (Pole Miles)
For underurcund lines. rem,l circuit miles Number
of
Circuits
rh'l
On Structure
of Line Designated
(f)
On Structures
of Another Line
(o)
From
(a)
To
(b)
Operating
(c)
Designed
(d)
1 GroupSum-11skv 1 15.00 115.00 607.00
2
3 Beacon 3abinet Goroe Planl 230.00 230.00 Steel Pole 9.00 1
4 Beacon labinet Goroe Plant 230.00 230.00 Steel Pole 5.00 2
5 Beacon iahincl Garoc Planl 230.00 230.00 H Tvoe 53.00 1
6 Divide Creek -olo Sub 230.00 230.O0 Sleel Tower
7 Divide Creek olo Sub 230 00 230.O0 H Tvoe 43.O0
8 Noxon Plant rine Creek Sub 230.00 230.00 H TvDe 15.00
9 Noxon Plant rine Creek Sub 230.00 230.00 Sleel Pole 15.00
't0 Cabinet Goroe Plant \oxon 230.00 230.00 H Tvoe 2.00
11 Benewah Sw. Station rine Creek Sub 230.00 230.00 Steel Tower
12 Benewah Sw. Station )ine Creek Sub 230.00 230.00 H Tvoe 43.00
't3 Beacon Sub -olo Sub 230.00 230.00 H Tvoe 81.00
14 North Lewiston A/alla Walla 230.00 230.00 H TvDe 8.00
15 North Lewiston Shawnee 230.00 230.00 H Tvoe 1.00
16 Halwai l. Lewston sub 230.O0 230.00 H Tvoe 7.00 1
17
't8
't9
20
21
22
23
24
25
26
27
2A
29
30
31
32
33
34
35
36
IDAHO STATE ELECTRTC ANNUAL REPORT (rC 61405)E.to.422423
Name of Respondent
Avista Corporation
This Report is:
E An originat
E A Resubmission
Date of Report
mm/dd/yyw
04-15-2015
Year / Period of Report
End of 2014 I A4
TRANSMISSION LIIIE STATISTICS . IDAHO
lnstructaons
schedule, explain the basis of such occupancy and state whether these expenses with respect to such structures are included in the expenses reported
for the line designated.
7. Do not report the same transmission line structure twice. Report lower-voltage lines and higher-voltage lines as one line. Designate in a footnote if you
do not have include lower-voltage lines with higher-voltage lines. lf two or more transmission line structures support lines of the same voltage, report the
pole miles of the primary structure in column (f) and the pole miles of the other line(s) in column (g).
8. Designate any transmission line or portion thereof for which the respondent is not the sole owner. lf such property is leased from another company, give
name of lessor, date and terms of lease, and amount of rent for year. For any transmission line other than a leased line, or portion thereof, for which the
respondenl is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statemenl explaining the arrangement
and giving details of such matters as percent ownership by respondent in the line, name of c-owner, basis of sharing expenses of the line, and and how
expenses borne by the respondenl are accounts for, and accounts affected. Speciff whether lessor, co-owner, or other party is an associated company.
9. Designate any transmission line leased to another company and give name of lessee, date and terms of lease, annual rent for year, and how determined.
Specifo whether lessee is an associated company.
'10. Base the plant cost figures called for in columns O through (l) on the book cost at end of year associated with the physical lines reported.
Size of
Conductor
and Material
(i)
COST OF LINE
lnclude in column (il land. land dohts. and cleaino doht-of-wav
EXPENSES, EXCEPT DEPRECIATION AND TAY\ES
Line
No.
Land
fi)
Construction
and Other Costs
ft)
Total Cost
/t\
Operation
Expenses
(m)
Maintenance
Expenses
(n)
Rents
(o)
Total
Expenses
(p)
4.338.461 63.740.940 68.079.401 139.711 597.487 737.198 1
2
1590 ACSS 3
1590 ACSS 4
1590 ACSR 1.042.746 2A.234.937 27.277.723 506 7.964 8,470 5
1272McMAL 6
1272M0MAL 86.228 5.356.470 5.412 A9A 26.840 7.445 u.285 7
954 McMAL 8
1272 ACSR 692.847 11.010.798 11.703.&t5 4.201 157.348 161.54S I
954 MCMAL 138.010 461.508 599.5't8 343 343 10
954 MCMAL 1
954 McMAL 349.690 4.752.406 5.102.096 1.997 17 341 19.378 12
1272McMAL 363 604 7.404.419 7.764/23 157 1o s30 20.087 13
1272McMAL 25,818 1 519.559 1.545.377 204 204 14
1272 ACSR 10.015 319.300 329.315 6.781 6.781 15
1590 ACSR 1 't 3.795 2.600.894 2.714.689 626 626 16
17
t8
19
20
21
22
23
24
25
26
27
28
29
30
3'l
32
33
34
35
36
|DAHO STATE ELECTR|G ANNUAL REPORT (tC 6t405)E.lD.422423
This Page Intentionally Left Blank