2015Annual Report.pdf

THIS FILING IS
Item 1: ffi An Initial (Original) OR E Resubmission No. _
Submission
hlu.E Form 1 Approved
OMB No.1902-0021
(Expires 1113012016)
Form 1-F Approved
OMB No.'1902-0029
(Expires 1113012016)
Form 3-Q Approved
OMB No.1902-0205
(Expires 1113012016)
iiTCEIVED
tU16l,Pti 2g Al,l l0: 07
lj :, r'r l.)t-ji"lLlCil:i. ';- i-.i ti*1,,1iE,[lSSl0N
FERC FINANCIAL REPORT
FERC FORM No. 1: Annual Report of
Major Electric Utilities, Licensees
and Others and Supplemental
Form 3-Q: Quarterly Financial Report
These reports are mandatory underthe Federal PowerAct, Sections 3, 4(a), 304 and 309, and
1 8 CFR 141.'l and 141 .400. Failure to report may result in criminal fines, civil penalties and
other sanctions as provided by law. The Federal Energy Regulatory Commission does not
consider these reports to be of confidential nature
Exact Legal Name of Respondent (Company)
Avista Corporation
Year/Period of Report
End of 20151Q4
FERC FORM No.1/3-Q (REV.02-04)
FERC FORM NO. 1/3.Q:
IDENTIFICATION
01 Exact Legal Name of Respondent
Avista Corporation
02 Y ear lP eriod of Report
End of 20151Q4
03 Previous Name and Date of Change (if name changed during year)
tt
04 Address of Principal Office at End of Period (Street City, State, Zip Code)
1411 East Mission Avenue, Spokane, WA 99207
05 Name of Contact Person
Ryan Krasselt
06 Title of Contact Person
VP, Controller, Prin. Acctg
07 Address of Contact Person (Street, City, State, Zip Code)
1411 East Mission Avenue, Spokane, WA 99207
08 Telephone of Contacl Person,lncluding
Area Code
[phone]
09 This Report ls
(1) ffi An Original (2) tr A Resubmission
10 Date of Report
(Mo, Da, Y0
04t15t2016
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 otherfinancial information contained in this report, conform in all material
respects to the Uniform System of Accounts.
01 Name
Ryan Krasselt
o3Sisnature
\{y L
Ryan Krasselt
04 Date Signed
(Mo, Da, Yr)
04t15t2016
02 Title
VP, Controller, Prin. Acctg Officer
Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United States any
false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM No.1/3-Q (REV. 02-04l.Page 1
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn originat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 20151Q4
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)
Reference
Page No.
(b)
Remarks
(c)
General lnformation 101
2 Control Over Respondent 102
3 Corporations Controlled by Respondent 103
4 Officers 104
5 Directors 105
b lnformation on Formula Rates 1 06(aXb)
7 lmportant Changes During the Year 1 08-1 09
8 Comparative Balance Sheet 110-113
I Statement of lncome for the Year 114-',t17
10 Statement of Retained Earnings for the Year 118-119
11 Statement of Cash Flows 120-121
12 Notes to Financial Statements 122-',t23
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
16 Electric Plant in Service 204-207
17 Electric Plant Leased to Others 213
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)
24 Extraordinary Property Losses 230
25 Unrecovered Plant and Regulatory Study Costs 230
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
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]1Rn orisinal
(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2015/Q4
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
39 Accumulated 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
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
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
58 Purchase and Sale of Ancillary Services 398
59 Monthly Transmission System Peak Load 400
60 Monthly ISO/RTO Transmission System Peak Load 400a
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
66 Generating Plant Statistics Pages 410411
FERC FORM NO.1 (ED. 12-96)Page 3
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An Original(2) J--1A Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 20151Q4
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
7',!Footnote Data 450
Stockholders' Reports Check appropriate box:
I Two copies will be submitted
E ruo annual report to stockholders is prepared
FERC FORM NO.1 (ED.12-96)Page 4
Name of Respondent
Avista Corporation
This Report ls:
(1) tr An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 201stQ4
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.
R. KrasselE,, Vice PresidenE., Control-Ier, and Principal Accounting Officer
1411 E. Miseion Avenue
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.
State of WaEhington, Incorporated 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 Applicable
4. State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
Eleclric service in the BEatses of washingEolr, Idaho, and MonEana
Natural gaa eerwice in t.he states of Waaington, Idaho, and Oregon
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not
the principal accountant for your previous year's certified financial statements?
(1) 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) 5]nn orisinal(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15tQ4
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 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 Avista Capital, lnc.Parent company to the 100
2 Company's subsidiaries.
3
4 Avista Developmenl, lnc.Maintains an investment 100 Subsidiary of
5 portfolio of real estate and Avista Capital
6 other investments
7
8 Avista Energy, lnc,lnactive 100 Subsidiary of
I Avista Capital
10
11 Pentzer Corporation Parent company of Bay Area 100 Subsidiary of
12 Manufacturing and Pentzer Avista Capital
13 Venture Holdings,
14
15 Pentzer Venture Holdings ll, lnc.lnactive 100 Subsidiary of
16 Pentzer Corporation
17
18 Bay Area Manufacturing, lnc.Holding Company '100 Subsidiary of
19 Pentzer Corporation
20
21 Advanced Manufacturing and Development, lnc.Performs custom sheet metal 82.95 Subsidiary of
22 dba Metalfx manufacturing of electronic Bay Area
23 enclosures, parls and systems Manufacturing.
24 for the computer, telecom and
25 medical industries. AM&D
26 also has a wood products
27 division.
FERC FORM NO.1 (ED.12-96)Page
Name of Respondenl
Avista Corporation
This Reoort ls:(1) 5l1An orisinat(2) T-lA Resubmission
Date of Report(Mo, Da, Y0
04115t2016
Year/Penoo ot Kepon
End of 20151Q4
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 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
2 Avista Capital ll An affiliated business trust 100 Affliate of
3 formed by the Company.Avista Corp.
4 lssued Pref. Trust Securities
5
6 Avista Northwest Resources, LLC Formed in 2009 to own '100 Affiliate of
7 an interest in a venture Avista Capital
I fund investmenl
I
10 Steam Plant Square, LLC Commercial office and retail 85 Affiliate of
11 leasing.Avista Development
't2
13 Courtyard Office Center, LLC Commercial office and retail 100 Affiliate of
14 leasing.Avista Development
15
16 Steam Plant Brew Pub, LLC Restaurant operations 85 Afiiliate of Steam
17 Plant Square, LLC
18
19 Salix Formed in 2014 to explore 100 Subsidiary of
20 markels that could be served Avista Capital
21 with Liquefied Natural Gas
22 mostly in Western N. America
23
24 Alaska Energy and Resources Company (AERC)Parent company of Alaska 100 Subsidiary of
25 operations.Avista Corp.
26
27 Alaska Electric Light and Power Company Utility operations based in 100 Subsidiary of
FERC FORM NO. 1 (ED. 12-96)Page 103.1
Name of Respondent
Avista Corporalion
This Reoort ls:(1) 51nn orisinat(2) TIA Resubmission
Date of Reporl(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15tQ4
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 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 cpnsent 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 the City and Borough of AERC
2 Juneau, AK
3
4 AJT Mlning Properties, lnc.lnactive mining company 100 Subsidiary of
5 holding certain properties in AERC
6 the City and Borough of
7 Juneau, AK
8
I Snettisham Electric Company Holds certain rights to 100 Subsidiary of
10 purchase the Snettisham AERC
11 Hydroelectric project in the
12 City and Borough of
13 Juneau, AK
14
15 Spokane Energy Owns an electric capacity 100 Affiliate of
16 contract.Avista Corp
17
18
19
20
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 OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
2015/o4
FOOTNOTE DATA
Spokane Energy was of July 20L5.
FERC FORM NO. 1 (ED. 1 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn orisinal(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
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.
Itfle
(a)
Name ot (Jfircer
(b)
Datary
for Yedr(c)
1 Chairman of the Board, President S. L. Monis 804,231
2 and Chief Executive Officer
3
4 Senior Vice President, Chief Financial Officer,M. T. Thies 421,769
5 and Treasurer
6
7 Senior Vice President, General Counsel M. M. Durkin 356,1 55
8 and Chief Compliance Officer
I
0 Senior Vice President, Chief Human Resources Officer,K. S. Feltes 320,845
1 and Corporate Secretary
2
3 Senior Vice President and Environmental D. P. Vermillion 387,520
4 Compliance Officer, President of Avista Utilities
5
6 Senior Vice President, responsible for Energy J. R. Thackston 299,537
7 Resources
8
I Vice President, Controller, and C. M. Burmeister-Smith 194,096
20 Principal Accounting Officer (retired 1 0l 1 1201 5)
21
22 Vice President, Controller. and R. L. Krasselt 157,774
23 Principa I Accounting Officer (effective 1 0 I 1 1201 5)
24
25 Vice President, Chief lnformation Officer, and J. M. Kensok 259,211
26 Chief Security Officer
27
28 Vice President, responsible for Energy Delivery D. F. Kopczynski 270,89t
29 and Customer Service (relired 121112015)
30
31 Vice President and Chief Counsel for Regulatory D. J. Meyer 277,25(
32 and Governmental Affairs
33
34 Vice President, responsible for State and Federal K. O. Norwood 253,462
35 Regulations
36
37 Vice President, responsible for Customer K. J. Christie 216,36!
38 Solutions (effective 219 l2O1 5)
39
40 Vice President, responsible for Energy H. L. Rosentrater 208,332
41 Delivery (effective 1 21 1 I 201 5)
42
43 Vice President and Chief Strategy Officer E. D. Schlect 74,44i
44 (effective 9/8/2015)
FERC FORM NO. 1 (ED. 12-96)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1Rn originat(2) J--1A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
YearHenoo or h(epon
End of 2015tQ4
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.
Tatle
(a)
IIAIIIE OI IJIIIOEI
(b)
JataI v
for Yedr(c)
1 Vice President, and R. D. Woodworth 253,462
2 President, Avista Development (effective 11 11 12015)
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
FERC FORM NO.1 (ED.12-96)Page 104.1
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]en orisinal(2) TIA Resubmission
uate ot Hepon(Mo, Da, Yr)
04115t20't6
Year/Period of Report
End of 2015t44
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 respondenl,
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 rue) or urrecror Hnncrpar o,.1b,1".. Aooress
1 Scott L. Morris**'1411 E Mlssion 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 Blake'""P.O. Box 28338, Spokane, WA 99228
7
8 Donald C. Burke 16 lvy Court, Langhorne, PA '19047
9
10 John F. Kelly--'851 Georgia Ave., Winter Park, FL 33143
11
12 Heidi B. Stanley P.O. Box 2884, Spokane, WA 99220
13
14 R. John Taylof--111 Main Street, Lewiston, lD 83501
15
16 Marc F. Racicot 28013 Swan Cove Dr., Big Fork, MT 59911
17
18 Rebecca A. Klein 611 S. Congress Ave., Suite 125, Austin, TX 78704
19
20 Janet D. Widmann 26 Sanford Ln., Lafayette, CA 94549
21
22
23
24
25
26
27
28
29
30
3'r
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 ol Kespondent
Avista Corporation
This ReDort ls:
(1) E] An Original
(2) n A Resubmission
Date of Report
(Mo, Da, Yr)
o4t't512016
Year/Period of Report
En6 q1 2015/Q4
INFORMATION ON FORMULA RATES
FERC Rate Schedule/Tariff Number FERC Proceeding
Does the respondent have formula rates?fl ves
EI No
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
3
4
5
6
7
8
9
10
11
't2
13
14
15
16
17
18
19
20
21
22
23
24
25
26
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28
29
30
31
32
33
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38
39
40
41
FERC FORM NO. I (NEW.12-08)Page 106
Name of Respondent
Avista Corporation
This ReDort ls:
(1) E] An original
(2) l-l A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
966 61 2015/Q4
INFORMATION ON FORMULA MTES
FERC Rate Schedule/Tariff 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
1
2
3
4
5
6
7
I
I
0
1
2
3
4
5
6
7
8
I
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
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FERC FORM NO. I (NEW.12-08)Page 106a
Name of Respondent
Avista Corporation
This Reoort ls:
(1) E An Original
(2) [l A Resubmission
Date of Report(Mo, Da, Yr)
o4115t2016
Year/Period of Report
966 e1 2015/Q4
INFORMATION ON FORMULA 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 'l .
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 differ from 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
,|
2
3
4
5
6
7
8
I
0
1
2
3
4(
6
7
I
I
20
21
22
23
24
25
26
27
28
29
30
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FERC FORM NO. 1 (NEW.12-08)Page 106b
Name ol Hesponclent
Avista Corporation
lnrs Hepon ls:(1) E] An original
(2) [ A Resubmission
uale oI Kepon
04t15t2016
Year/Period of Report
End of 20151Q4
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
information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the
franchise rights were acquired. 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 lransaction, 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 wasgequired. 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 105 of the Annual Report Form No. 1 , voting trustee, associated company or known
associate of any of these persons was a party or in which any such person had a material interest.
11. (Reserved.)
12. 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 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED. 12-96)Page 108
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
IMPORTANT CHANGES DURING THE QUARTER/YEAR (Continued)
1. None
2. None
3. None
4. None
5. None
6. Avista Corp. has a committed line of credit with various financial institutions in the total amount of $400.0
million that expires in April 20L9.
Balances outstanding (including letters of credit) under the Company's revolving committed lines of credit were
as follows as of December 31, 2015 and December 31,2014 (dollars in thousands):
December 31, December 31,20t5 2014
Balance outstanding at end of period
Letters of credit outstanding at end of period
$ 105,000 s 105,000
$44,595 532,579
In December 2015, Avista Co.p. issued $100.0 million of first mortgage bonds to five institutional investors in a
private placement transaction. The first mortgage bonds bear an interest rate of 4.37 percent and mature in2045.
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 committed 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-I 1-01 Order No. 32338) and the OPUC (Docket UF 4294 Order No. 15-305).
7. None
8. Average annual wage increases were 2.4%o for non-exempt employees effective February 23,2015. Average
annual wage increases were 3.\Yo for exempt employees effective February 23,2015. Offrcers received average
increases of 3.3Yo effective February 23,20L5. Certain bargaining unit employees received increases of 3.0%
effective March 26, 201 5.
9. Reference is made to Note 16 of the Notes to Financial Statements.
10. None
1 1. Reserved
12. See page 123 of this report.
13. Effective February 2015, 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.
Effective October 1,2015, Christy Burmeister-Smith, former Vice President, Controller and Principal
Accounting Officer retired. Ryan Krasselt, formerly the Director of Risk Management was selected to fill
Christy's role upon her retirement. Ryan has previously held various other finance and accounting management
and staff positions with the Company for l4 years.
On September 8, 2015, Ed Schlect, was appointed Vice President and Chief Strategy Officer. Ed was the former
Executive Vice President of Corporate Development at Ecova, Avista Corp.'s former unregulated subsidiary.
Roger Woodworth, previously Vice President and Chief Strategy Offrcer was promoted to President of Avista
Development, an Avista Corp. subsidiary, in support of economic development within the Company's utility
FERC FORM NO.1 . 12-96 Page 109.1
Name of Respondent
Avista Corooration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tA4
IMPORTANT CHANGES DURING THE OUARTER/YEAR (Continued)
servlce areas.
On December 1, 2A15, Don Kopczynski, Vice President, Energy Delivery and Customer Service retired.
Heather Rosentrater, formerly Avista's Director of Electrical Engineering and Grid Modemization, was
selected to fill Don's role upon his retirement. Heather has previously held various other management and staff
positions with the Company for 19 years.
14. Proprietary capital is not less than 30 percent.
FERC FORM NO.1 (ED.12-96 Page 109.2
Name of Respondent
Avista Corporation
This Report ls:
(1) tr An Original
(2) n A Resubmission
Date of Report
(Mo, Da, Y)
04115t2016
Year/Period of Report
End of 2o15tQ4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of Quarter/Year
Balance
(c)
Prior Year
End Balance
12t31
(d)
I UTILIry PLANT
2 Utility Plant (101-106, 'l 14)200-201 4.923.194,97t 4.513.148.224
3 Construction Work in Progress (107)200-201 1 90,1 08,66t 223,330,993
4 TOTAL Utility Plant (Enter Total of lines 2 and 3)5,1 1 3,303,64:4,736,479,217
5 (Less)Accum. Prov. forDepr. Amort. Depl. (108, 110, 111,115)200-201 1,680,907,93r 1,573,767,832
o Net Utility Plant (Enter Total of line 4 less 5)3,432,395,70{3,162,71 1 ,385
7 Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. ('120.1)202-203 0
8 Nuclear Fuel Materials and Assemblies-Stock Account (120.2)0
I Nuclear Fuel Assemblies in Reactor (120.3)0
10 Spent Nuclear Fuel (120.4)0
11 Nuclear Fuel Under Capital Leases ('120.6)0
12 (Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)202-203 0
13 Net Nuclear Fuel (Enter Total of lines 7-11 less 12)0
14 Net Utility Plant (Enter Total of lines 6 and 13)3,432,395,704 3,162,71 'l ,385
15 Utility Plant Adjustments (1 16)0
16 Gas Stored Underground - Noncurrent (1 17)6,992,07(6,992,076
17 OTHER PROPERry AND INVESTMENTS
18 Nonutility Property (121 )2,740,371 5,288,635
19 (Less) Accum. Prov. for Depr. and Amort. (122)201,76t 194,91 1
20 lnvestments in Associated Companies (123)11,547,00(12,047,000
21 lnvestment in Subsidiary Companies (123. 1)224-225 157,515,28(148,255,851
22 (For Cost of Account 1 23. 1, See Footnote P age 224, line 42\
23 Noncurrent Portion of Allowances 228-229 0
24 Other lnvestments (124)23,760,32t 11,525,386
25 Sinkinq Funds (125)0
26 Depreciation Fund (126)0
27 Amortization Fund - Federal (127)0
28 Other Special Funds (128)20.755.67(11,488,865
29 Special Funds (Non Maior Only) (129)0
30 Long-Term Portion of Derivative Assets (175)22,681 0
3l Long-Term Portion of Derivative Assets - Hedges (176)0
32 TOTAL Other Property and lnvestments (Lines 18-21 and 23-31)216.139,57i 1 88,410,826
33 CURRENT AND ACCRUED ASSETS
34 Cash and Working Funds (Non-major Only) (130)0
35 Cash (131)2,074,141 1,535,172
36 Special Deposits (132-1 34)14,430,70t 6,832,649
37 Working Fund (135)691,89(971,206
38 Temporary Cash lnvestments (136)204,231 15,508,864
39 Notes Receivable (141)0
40 Customer Accounts Receivable (1 42)160,488,09€163,095,696
41 Other Accounts Receivable (143)5,500,74:5,091,552
42 (Less) Accum. Prov. for Uncollectible Acct.-Credit (144)4,469,34t 4,828,572
43 Notes Receivable from Associated Companies (145)0
44 Accounts Receivable from Assoc. Companies (146)469,09(401,126
45 Fuel Stock ('151)227 3,293,581 4,116,727
46 Fuel Stock Expenses Undishibuted (152)227 0
47 Residuals (Elec) and Extracted Products (153)227 0
48 Plant Materials and Operating Supplies (154)227 33,931,77 29,419,472
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) tr An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Y)
04t1st2016
Year/Period of Report
End of 2015tQ4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBlTslcontinued)
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of QuarterfYear
Balance
(c)
Prior Year
End Balance
12t31
(d)
53 (Less) Noncurrent Portion of Allowances 0
54 Stores Expense Undistributed (1 63)227 0
55 Gas Stored Underground - Current (164.1)12,774,48i 28.731.498
56 Liquefied Natural Gas Stored and Held for Processing (164.2-1e4.3)0
57 Prepayments (165)10.580.93u 13,368,084
58 Advances for Gas (166-167)0
59 lnterest and Dividends Receivable (171)39,73t s1,080
60 Rents Receivable (172)1,749,945 1,740,695
61 Accrued Utility Revenues (173)0
62 Miscellaneous Current and Accrued Assets (174)527,051 614,449
63 Derivative lnstrument Assets (1 75)706,1 1 1,524,582
64 (Less) Long-Term Portion of Derivative lnstrument Assets ('175)22,681 0
65 Derivative lnstrument Assets - Hedges (176)460,316
66 (Less) Long-Term Portion of Derivative lnstrument Assets - Hedges (175 0
67 Total Current and Accrued Assets (Lines 34 through 66)242.970.522 268,614,596
68 DEFERRED DEBITS
69 Unamortized Debt Expenses (181)11,527,001 12,476,292
70 Extraordinary Property Losses (1 82. 1 )230a 0
7',!Unrecovered Plant and Regulatory Study Costs (t82.2)230b 0
72 Other Regulatory Assets ('t 82.3)232 573,031,07(576,247,558
73 Prelim. Survey and lnvestigation Charges (Electric) (183)467,08(''t65,866
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)521 28,145
77 Temporary Facilities (1 85)0
78 Miscellaneous Deferred Debits ('1 86)233 26,759,59i 11,803,983
79 Def. Losses from Disposition of Utility Plt. (187)0
80 Research, Devel. and Demonstration Expend. (188)352-353 0
8l Unamortized Loss on Reaquired Debt (189)15,520,432 't7.356.781
82 Accumulated Deferred lncome Taxes (190)234 136,036,1 1e 123,261 ,474
83 Unrecovered Purchased Gas Costs (191)- 1 7,880,23€-3.921.214
84 Total Deferred Debits (lines 69 through 83)745,461,59(737,418,885
85 TOTAL ASSETS (lines 14-16, 32, 67, and 84)4,643,959,46f 4,364,147,768
FERC FORM NO. 1 (REV. 12-03)Page 111
Name of Respondent
Avista Corporation
This Report is:
(1) tr An Original
(2) tl A Resubmission
Date of Report
(mo, da, yr)
04t1512016
Year/Period of Report
end of 20151Q4
coMPARATIVE BALANCE SHEET (LtABtLtTtES AND OTHER CREDTTS)
Line
No.Title of Account
(a)
Ref.
Page No.
(b)
Current Year
End of QuarterA/ear
Balance
(c)
Prior Year
End Balance
12t31
(d)
1 PROPRIETARY CAPITAL
2 Common Stock lssued (201)250-251 984,603,84i 984,400,740
3 Preferred Stock lssued (204)250-251 0
4 Capital Stock Subscribed (2O2, 205\0
5 Stock Liability for Conversion (203, 206)0
6 Premium on Capital Stock (207)0
7 Other Paid-ln Capital (208-21 1)253 -9,506,47t -9,520,161
8 lnstallments Received on Capital Stock (212)252 0
I (Less) Discount on Capital Stock (213)254 0
10 (Less) Capital Stock Expense (214)254b -29,238,214 -25,079,123
11 Retained Earnings (21 5, 21 5.1, 216\118-119 536,82',t,47t 507,257,161
12 Unappropriated Undistributed Subsidiary Earnings (2'l 6. 1 )118-119 -5,881 ,61!-15,658,553
13 (Less) Reaquired Capital Stock (217)250-251 0
14 Noncorporate Proprietorship (Non-major only) (218)0
15 Accumulated Other Comprehensive lncome (219)122(a\(b\-6,649,771 -7,887,881
15 Total Proprietary Capital (lines 2 through '15)1.528.625,66t 1,483,670,429
17 LONG.TERM DEBT
18 Bonds (221)256-257 1,536,700,00(1,436,700,000
19 (Less) Reaquired Bonds (222)256-257 83,700,00(83,700,000
20 Advances from Associated Companies (223)256-257 51,547,00(51,547,000
21 Other Long-Term Debt (224)256-257 0
22 Unamortized Premium on Long-Term Debt (225)177,66t '186,550
23 (Less) Unamortized Discount on Long-Term Debt-Debit (226)1,134,56:1,308,604
24 Total Long-Term Debt (lines 18 throuqh 23)1 ,503,590,10:1,403,424,946
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases - Noncurrent (227)3,274,58i 0
27 Accumulated Provision for Property lnsurance (228.1)0
28 Accumulated Provision for lniuries and Damaqes (228.2)239,9't(240,000
29 Accumulated Provision for Pensions and Benefits (228.3)201,453,54!189,489,100
30 Accumulated Miscellaneous Operating Provisions (228.4)0
31 Accumulated Provision for Rate Refunds (229)11,476,70t 5,855,845
32 Long-Term Portion of Derivative lnstrument Liabilities 52,248,44t 22,093,165
33 Long-Term Portion of Derivative lnstrument Liabilities - Hedges 40,857,456
34 Asset Retirement Obligations (230)15,996,704 3,028,391
35 Total Other Noncurrent Liabilities (lines 26 through 34)284,689,897 261,563,958
36 CURRENT AND ACCRUED LIABILITIES
37 Notes Payable (231)105.000,00c 't05,000,000
38 Accounts Payable (232)109,244,954 111,077,010
39 Notes Payable to Associated Companies (233)22,177,68C 9,934,843
40 Accounts Payable to Associated Companies (234)18,79€714,039
41 Customer Deposits (235)3,273,92i 4,977,259
42 Taxes Accrued (236)262-263 7,186,81{-10,725,297
43 lnterest Accrued (237)14,179,51i 13,s95,667
44 Dividends Declared (238)
45 Matured Long-Term Debt (239)c
FERC FORM NO. 1 (rev. 12-03)Page 112
Name of Respondent
Avista Corporation
This Report is:
(1) tr An Original
(2) l-l A Resubmission
Date of Report
(mo, da, yr)
o4t15t2016
Year/Period of Report
end of 20151Q4
COMPARATIVE BALANCE SHEET (LIABlLlTlES AND OTHER CREDlT@dntinued)
Line
No.Title of Accounl
(a)
Ref.
Page No.
(b)
Current Year
End of QuarterfYear
Balance
(c)
Prior Year
End Balance
12R1
(d)
46 Matured lnterest (240)0
47 Tax Collections Payable (241)1,759,04(50,226
48 Miscellaneous Current and Accrued Liabilities (242)57.577.11 57,483,998
49 Obligations Under Capital Leases-Cunent (243)871,66;4,193,852
50 Derivative lnstrument Liabilities (244)85,797,551 40,138,121
51 (Less) Long-Term Portion of Derivative lnstrument Liabilities 52,248,44!22,093,166
52 Derivative lnstrument Liabilities - Hedges (245)48,202,046
53 (Less) Lonq-Term Portion of Derivative lnstrument Liabilities-Hedges 40,857,455
54 Total Current and Accrued Liabilities (lines 37 through 53)354,838,62(32',t,691,142
55 DEFERRED CREDITS
56 Customer Advances for Construction (252)2,161,68;1,864,508
57 Accumulated Deferred lnvestment Tax Credits (255)266-267 12,639,18i 12,157,507
58 Deferred Gains from Disposition of Utility Plant (256)0
59 Other Deferred Credits (253)269 39,790,30i 2't,269,740
60 Other Regulatory Liabilities (254)278 40.976.481 48,834,355
61 Unamortized Gain on Reaquired Debt (257)1,966,50;2,096,O44
62 Accum. Deferred I ncome Taxes-Accel. Amort. (28 1 )272-277 0
63 Accum. Deferred lncome Taxes-Other Properlv (282\646,870,36(582.721.352
64 Accum. Deferred lncome Taxes-Other (283)227.810,631 224,853,787
65 Total Defened Credits (lines 56 through 64)972,215,17i 893,797.293
66 TOTAL LIABILITIES AND STOCKHOLDER EQUITY (lines 16, 24, 35, 54 and 65)4,643,959,46{4,364,147,768
FERC FORM NO.1 (rev. 12-03)Page 113
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinat(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2015lQ4
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 forthe 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 year.
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 (j) 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 (f)
6. Report amounts for accounts 412 and 41 3, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to
a utility depa(ment. Spread the amount(s) over lines 2 thru 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)
Total
Cunent Year to
Date Balance for
Quarterffear
(c)
IOIAI
Prior Year to
Date Balance for
QuarterlYear
(d)
uurTent J Monms
Ended
Quarterly Only
No 4lh Quarter
(e)
Prior 3 Months
Ended
Quarterly Only
No 4th Quarter
(0
1 UTILITY OPERATING INCOME
2 Opeating Revenues (400)300-30't 1,530,543,739 1,572,976,141
3 Openating Expenses
4 Operation Expenses (40 1 )320-323 980,245,446 1,034,794,124
5 Maintenance Expenses (402)320-323 64,022,756 65,573,481
6 Depreciation Expense (403)336-337 122,488,709 112,562,200
7 Depreciation Expense for Asset Retirement Costs (403.1 )336-337
8 Amort. & Depl. of Utility Plant (404405)336-337 21,544,004 16,874,247
9 Amort. of Utility Plant Aq. Adj. (406)336-337 99,047 99,047
10 Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
1'.|Amort. of Conversion Expenses (407)
12 Regulatory Debits (407.3)1,619,427 1,871,414
13 (Less) Regulatory Credits (407.4)12,818,909 10,536,841
14 Taxes Other Than lncome Taxes (408.1)262-263 9s,1 09,798 93,076,918
15 lncome Taxes - Federal (409.1)262-263 5,601,404 -55,'133,870
16 - Other (409.1)262-263 919,149 -1,858,80i
17 Provision for Defened lnmme Taxes (410.1)?34,272-277 65,371,809 135,547,906
18 (Less) Provision for Defered lncome Taxes-Cr. (41 1.1)234,272-277 2,423,024 4,060,583
19 lnvestment Tax Credit Adj. - Net (411.4)266 481,680 -229,524
20 (Less) Gains from Disp. of Utility Plant (41 1.6)
21 Losses from Disp. of Utility Plant (41 1.7)
22 (Less) Gains from Disposition of Allowances (41 1.8)
23 Losses from Disposition of Allowances (411,9)
24 Accretion Expense (411.10)
25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24)1,342,261 ,29(.1,388,579,712
26 Net Util Oper lnc (Enter Tot line 2 less 25) Carry to P9117 ,line 27 188,282,44i 184,396,429
FERC FORM NO. 1/3-Q (REV. 02-04)Page
Name of Respondent
Avista Corporation
This Report ls:(1) [}An Original(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
S I A I EMENT 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 accounls.
12. lt any notes appearing in the report to stokholders are applicable to the Statement of lncome, such notes may be included al page 122.
'l 3. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income,
including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter'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.
Current Year to Date
(in dollars)
(s)
Previous Year to Date
(in dollars)
(h)
Current Year to Date
(in dollars)
(i)
Previous Year to Date
(in dollars)
0)
Ourrent Year to Date
(in dollars)
(k)
Previous Year to Date
(in dollars)
(l)
1 ,006,140,061 1.015,103,873 524,403,678 557,872,268 2
567,238,063 584,239,618 413,007,383 450,554,506 4
50,148,482 51 ,160,378 13,874,274 14,413,103
95,895,130 89,097,411 26,593,579 23,464,789 6
7
16,51 9,997 13,008,487 5,024,007 3,865,760 I
99,047 99,047 o
1C
11
2,650,525 1,535,950 1,031,098 335,464 12
12,146,367 10,108,656 672,542 428,185 1
72,133,173 69,580,534 22,976,625 23,496,384 14
10,884,847 -27,894,913 -5,283,443 -27,238,957 1
936,622 -716,972 -'t7,473 1,141,835 16
54, 107,931 94,097,395 11,263,878 41 ,450,511 17
2,599,365 4,203,362 -176,341 -142,779 18
511,740 -1 95,528 -30,060 -33,996 19
20
21
22
23
24
856,379,825 859,699,389 485,881 ,471 528,880,323 25
149,760,236 155,404,484 38,522,207 28,991,945 26
FERC FORM NO. 1 (ED.12-96)Page 115
Name of Respondenl
Avista Corporation
This Reoort ls:(1) 5]An originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
STATEMENT OF INCOME FOR THE YEAR (continued)
Line
No.
Title of Account
(a)
(Ref.)
Page No.
(b)
TOTAL uurrenl J Monlns
Ended
Quartedy Only
No 4th Quarter
(e)
rnot'J Monms
Ended
Quarterly Only
No 4th Ouarter
(0
Current Year
(c)
Previous Year
(d)
27 Net Utility Operating lnmme (Carried forward from paqe 114)188,282,443 1 84,396,429
28 Other lncome and Deductions
29 Other lncome
30 Nonutilty ODeratinq lncome
31 Revenues From Merchandisino. Jobbino and Contract Work (415)
32 (Less) Costs and Exp. of Merchandising, Job. & Contract Work (41 6)
33 Revenues From Nonutility Ooerations (417)17,53
34 (Less) Expenses of Nonutility Operations (417.1)9,566,840 9,837,245
35 Nonoperatinq Rental lncome (418)-939 1.100
36 Equity in Eamings ol Subsidiary Companies (418.1)119 '11,164,785 82.361.715
37 lnterest and Dividend lncome (419)64s,403 1,845,367
38 Allowance for Other Funds Used Durinq Construction (419.1)i,961,552 8,678,360
39 Miscellaneous Nonoperatinq lncome (421)795,424
40 Gain on Disposition of Property (421.1 142,552 290,479
41 TOTAL Other lncome (Enter Total of tines 31 thru 40)11.141.937 83,320,045
42 Other lncome Deductions
43 Los on Disposition of Property (421.2)38,668
44 Miscellaneous Amortization (425)
45 Donations (426.1)3,208,021 3,879,397
46 Life lnsurance (426.2)3,079,994 2.060.570
47 Penalties (426,3)70,316 -24,718
48 Exp. for Certain Civic, Political & Related Activities (426.4)1,625,650 1,679,329
49 Other Deductions (426.5)'1,386,500 3,295,1 62
50 TOTAL Other lncome Deductions (Total of lines 43 thru 49)9,370,481 10,928,408
51 Taxes Applic. to Olher lncome and Deductions
52 Taxes Other Than lncome Taxes (408.2)262-263 202,511 150,614
53 lncome Taxes-Federal (409.2)262-263 -715,329 -314,356
54 lncome Taxes-Other (409.2)262-263 -886,632 2,s79,615
55 Provision for Defened lnc. Taxes (410.2)234,272-277 1,006,935 -'1,467,880
56 (Less) Provision for Defened lncome Taxes-Cr, (411.2)234,272-277 5,704,734 6,039,386
57 lnvestrnent Tax Credit Adj.-Net (41 1.5)
58 (Less) lnvestment Tax Credits (420)
59 TOTAL Taxes on Other lncome and Deductions (Total of lines 52-58){,097,249 -5,091,393
60 Net Other lncome and Deductions ffotal of lines 41, 50, 59)7,868,705 77,483,030
61 lnterest Charoes
62 Interest on Long-Term Debt (427)69,747,769 67 ,341,170
63 Amort. of Debt Disc. and Expense (428)419,914 424,830
64 Amortization of Loss on Reaquired Debt (428.1)3,004,198 3,219,369
65 (Less) Amort. of Premium on Debt0redit (429)8,883 8,883
66 (Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
67 lnterest on Debt to Assoc. Companies (430)605.274 i3s,498
68 Other Interest Exoense (431)2,636,227 2,037,957
69 (Less) Allowance for Bonowed Funds Used During Construction-Cr. (432)3,480,392 3,91 1,170
70 Net lnterest Charges (Total of lines 62 thru 69)72,924,107 69,838,771
71 lnmme Before Extraordinary ltems (Total of lines 27, 60 and 70)123,227,041 192,040.688
72 Extraordinary ltems
73 Extraordinary lncome (434)
74 (Less) Extraordinary Deductions (435)
75 Net Extraordinary ltems (Total of line 73 less line 74)
76 Income Taxes-Federal and Other (409.3)262-263
77 Extraordinary ltems After Taxes (line 75 less line 76)
78 Net lncome (Total of line 71 and 77)123,227,041 192,040,688
FERC FORM NO. 1/3-Q (REV. 02-04)Page 117
This Page Intentionalty Left Blank
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 2O15tQ4
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
QuarterA/ear
Year to Date
Balance
(c)
Previous
Quarter/Year
Year to Date
Balance
(d)
UNAPPROPRIATED RETAINED EARNINGS (Account 21 6)
1 Balance-Beginning of Period 492,987,406 403,29s,872
2 Changes
Adjustments to Retained Earnings (Account 439)
4
6
8
o TOTAL Credits to Retained Earnings (Acci. 439)
10
11 Repurchases from Common Stock -1 ,488,991 ( 39,369,910)
1
'I
14
1 TOTAL Debits to Retained Earninos (Acct. 439)-1,488,991 ( 39,369,910)
1€Balance Transferred from lncome (Account 433 less Account 418.1)112,062,256 109,678,973
17 Appropriations of Retained Earnings (Acct. 436)
1 Excess Earnings -5,158,174 ( 4,s5s,7s4)
1€
2C
21
22 TOTAL Appropriations of Retained Earnings (Acct. 436)-5,1 58, 1 74 ( 4,555,7s4)
23 Dividends Declared-Preferred Stock (Account 437)
24
25
26
27
28
29 TOTAL Dividends Declared-Preferred Stock (Acct. 437)
30 Dividends Declared-Common Stock (Account 438)
31 -82,396,803 ( 78,313,788)
32
22
34
35
36 TOTAL Dividends Declared-Common Stock (Acct. 438)-82,396,803 ( 78,313,788)
37 Transfers from Acct 216. 1 , Unapprop. Undlstrib. Subsidiary Earnings 1,387,851 102,252.013
38 Balance - End of Period (Total 1 ,9,1 5,16,22,29,36,37)517,393,545 492,987,406
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) finn Originat(2) l--1A Resubmission
uale ot Repon
(Mo, Da, Yr)
0411512016
YearlPeriod of Report
End of 2A15tQ4
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
QuarterA/ear
Year to Date
Balance
(c)
Previous
QuarterfYear
Year to Date
Balance
(d)
39 19,427,931 14,269,755
40
41
42
43
4A
45 TOTAL Appropriated Retained Earnings (Account 215)19,427,931 14,269,755
APPROP. RETAINED EARNINGS -AMORT. Reserve, Federal (Account 215.1)
4t TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1)
47 TOTAL Approp. Retained Earninqs (Acct. 215, 215.1) (Total 45,46)19,427,931 14,269,755
4E TOTAL Retained Earnings (Acct. 215, 215.1 , 216) (Total 38, 47) (216.1)536,821,476 507,257,161
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account
Report only on an Annual Basis, no Quarterly
4S Balance-Beginning of Year (Debit or Credit)-15,658,553 ( 5,918,024)
5C Equity in Earnings for Year (Credit) (Account 418.1)1 1 ,1 64,785 82,361,715
51 (Less) Dividends Received (Debit)
52 Corb Sub Activity -1,387,851 | 92,102,244)
53 Balance-End of Year (Total lines 49 thru 52)-5,881 ,619 ( 15,658,s53)
FERC FORM NO.1/3-Q (REV.02-04)Page 119
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An original(2) nA Resubmission
Date of Reoort(Mo, Da, Yi)
o411512016
Year/Period of Report
End of 20151Q4
STATEMENT OF CASH FLOWS
(l) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) lnclude commercial paper; and (d) ldentify 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 of amount capitalized) and income taxes pald.
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
QuarterAr/ear
(c)
let Cash Flow from Operating Activities:
2 \et lncome (Line 78(c) on page 1 17)123,227,O41 '192,040,688
3 \oncash Charges (Credits) to lncome:
4 )epreciation and Depletion 138,235,780 126,986,417
5 {mortization of Deferred Power and Natural Gas Costs 21,3s7,796 -14,61 1,016
6 \mortization of Debt Expense 3,415,229 3,635,317
7 \mortization of lnvestment in Exchange Power 2,450,031 2,450,031
8 )eferred lncome Taxes (Net)53.931 ,102 123,968,809
9 nvestment Tax Credit Adjustment (Net)481,680 -229,524
10 tlet (lncrease) Decrease in Receivables -3,884,715 17,645,850
11 tlet (lncrease) Decrease in Inventory 12,267,853 -19,413,226
12 tlet (lncrease) Decrease in Allowances lnventory
13 tlet lncrease (Decrease) in Payables and Accrued Expenses 6.880.54s 40,1 91 ,1 1 6
14 \,let (lncrease) Decrease in Other Regulalory Assets -4,114,779 10,925,414
15 {et lncrease (Decrease) in Other Regulatory Liabilities 2,007,784 4,616,847
16 iLess) Allowance for Other Funds Used During Construction 7,961,552 8,678,360
17 iLess) Undistributed Earnings from Subsidiary Companies 1 1 .164,785 82,361,7',ts
18 )ther (provide details in footnote):4.382,761 -22,727,203
19 \llowance for Doubtful Accounts 5.749,995 5,200,000
20 )hanges in Other Non-Current Assets and Liabilities 5.891.691 -15,740,101
21
22 tlet Cash Provided by (Used in) Operating Activities (Total 2 thru 21)353,1 53,455 283,517,112
23
24 lash Flows from lnvestment Activities:
25 lonstruction and Acquisition of Plant (including land):
26 3ross Additions to Utility Plant (less nuclear fuel)-381 ,174,406 -323,931 ,192
27 3ross Additions to Nuclear Fuel
28 fross Additions to Common Utility Plant
29 3ross 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 Ootal of lines 26 thru 33)-381 , 174,406 -323,931,'192
35
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)272,897
38 Federal and State Grant Payments Received 2.730,1 66 2,529,902
39 lnvestments in and Advances to Assoc. and Subsidiary Companies 12,185,571 15,444,378
40 Contributions and Advances from Assoc. and Subsidiary Companies
41 Disposition of lnvestments in (and Advances to)
42 Associated and Subsidiary Companies
43 Cash Paid for Acquisition -94,643 -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 '120
Name of Respondent
Avista Corporation
This Reoort ls:(1) []An Orisinal(2) [-1A Resubmission
Date of Report(Mo, Da, Yr)
04115120',t6
Year/Period of Report
End of 20151Q4
STATEMENT OF CASH FLOWS
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long{erm debt; (c) lnclude commercial paper; and (d) ldentify separately such items as
investments, fixed assets, intangibles, etc.
Equivalents at End of Period" with relaled 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
Quarterl/ear
(b)
Previous Year to Date
Quarterl/ear
(c)
46 -oans Made or Purchased
47 lollections on Loans
48 lestricted Cash -62,284 94,098
49 \et (lncrease) Decrease in Receivables
50 tlet (lncrease ) Decrease in lnventory
51 tlet (lncrease) Decrease in Allowances Held for Speculation
52 \et lncrease (Decrease) in Payables and Accrued Expenses
53 )ther (provide details in footnote):
54 Shanges in Other Property and lnvestments -7,992,961 -373,865
55 )ividends Received from Subsidiaries 2,000,000 197,000,000
56 \et Cash Provided by (Used in) lnvesting Activities
57 Total of lines 34 thru 55)-372.1 3s.660 't 13,933,769
58
59 lash Flows from Financing Activities:
60 )roceeds from lssuance of:
61 -ong-Term Debt (b)100,000,000 60,000,000
62 rreferred Stock
63 lommon Stock 1,559,840 4,O59,874
64 )ther (provide details in footnote):
65
66 \,let lncrease in Short-Term Debt (c)
67 )ther (provide details in footnote):
68
69
70 lash Provided by Outside Sources (l-otal 61 thru 69)101 ,559,840 64,059,874
71
72 rayments for Retirement of:
73 -ong-term Debt (b)-734,802 -297,339
74 )referred Stock
75 lommon Stock -2,919,781 -79,855,898
76 )ther (provide details in footnote):-1,651,248 107,021
77 )ebt lssuance Costs -593,969 -1 ,510,532
78 let Decrease in Short-Term Debt (c)-66,000,000
79 )ash Received (Paid) for Settlement of lnterest Rate Swaps -9,326,000 5,429,000
80 )ividends.on Preferred Stock
81 )ividends on Common Stock -82,396,801 -78,313,788
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)3.937.239 156,381,662
84
85 Net lncrease (Decrease) in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)-15,044,966 13,201 ,681
87
88 Cash and Cash Equivalents at Beginning of Period 18,015,242 4,813,561
89
90 Cash and Cash Equivalents at End of period 2,970,276 18,0't5,242
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)
04t15t2016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
: 120 Line No.: 18 Column: bPower a natural- gas deferrals
Change in special deposits
Change in ot.her current assetsNon-cash stock compensationAmortization of Spokane Energy contract
Change in Coyote Springs 2 O&M LTSAPreliminary survey and investigation cosLsGain on sale of properE.y and eguipment
OLher
L, l2l ,297(13,301,265)
2 ,956 ,640
6 , gL3 ,6Lg
9 ,499 ,494
(2 ,260 , 55L)
(30]-,2L4)
(L42 ,552)(2,s87)
: 120 Line No.: 18 Column: c
Power and natural gas deferrals
Change in special deposits
Change in other current asseLsNon-cash stock compensat,ion
Cash paid for foreign currency hedges
Change in Coyote Sprj-ngs 2 O&M LTSAPreliminary survey and investigation cosLs
I,L04,752(23, 301 ,320)
(5 ,671-,849)
6, 006, 8s0
20 ,592(1,082 ,230)709,287Tax shortfalls from stock compensaLion (513,385)
gchedule Page: 1Excess tax benefits 180,431
Pa)rment of minimum withholdingsfor share based payment awards (1,831,679)
-Excess tax benefits L07,O2t
FERC FORM NO. 1 (ED. 12-87 P 450.1
This Page Intentionally Left Blank
Name or Hespondent
Avista Corporation
This Report ls:(1) E An Original
(2) fl A Resubmission
uare or Kepon
o4t15t2016
Year/refloo oI Kepon
End of 20151Q4
NOTEffi
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 116, Utility Plant Adjustments, explain the origin of such amount, debits and credits during the year, and plan of
disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant
adjustments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and 257 , Unamortized Gain on Reacquired Debt, are not used, give
an explanation, providing the rate treatment given these items. See General 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 114-121, such notes may be included herein.
7 . For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not
misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be
omitted.
8. For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred
which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently
completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements;
status of long{erm contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matters shall be provided even though a significant change since year end may not have occurred.
9. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
PAGE l22INTENTIONALLY LEFT BLANK
SEE PAGE ,I23 FOR REQUIRED INFORMATION
FERC FORM NO.1 (ED. 12-96)Page 122
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
NOTES TO FINANCIAL STATEMENTS
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Business
Avista Corp. 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 Idaho. Avista Corp.
also provides natural gas distribution service in parts of northeastern and southwestern 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 7,2014, Avista Corp. acquired AERC, and as of that date, AERC became a wholly-owned subsidiary of Avista Corp. The
primary subsidiary of AERC is AEL&P, comprising regulated elechic utility operations in Juneau, Alaska. There are no AERC
eamings included in the overall results of Avista Corp. prior to July 1,2014. See Note 3 for information regarding the acquisition of
AERC.
Avista Capital, a wholly owned subsidiary of Avista Corp., is the parent company of all of the subsidiary companies except AERC.
During the first half of 2014 and prior, Avista Capital's subsidiaries included 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 facility 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 ofthe Company and have been prepared in accordance
with the accounting requirements of the Federal Energy Regulatory Commission (FERC) as set foilh in its applicable Uniform System
ofAccounts and published accounting releases, which is a comprehensive basis ofaccounting 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 inveshnent
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 statements 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 (1) 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 associated with accounts other
than utilify property, plant and equipment, (6) comprehensive income, (7) unamortized debt issuance costs and (8) operating revenues
and resource costs associated with settled energy conhacts that are "booked out" (not physically delivered).
Use of Estimates
The preparation of the financial statements in conformity with GAAP requires management to make estimates and assumptions that
affect the amounts reported for assets and liabilities and the disclosure ofcontingent assets and liabilities at the date ofthe financial
statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include:
o determining the market value of energy commodity derivative assets and liabilities,
. pension and other postretirement benefit plan obligations,
. contingent liabilities,
o goodwill impairment testing,
. recoverability ofregulatory assets, and
FERC FORM NO. 1 .12 P 123.1
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t't5t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
o 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 from the amounts reported and disclosed herein.
System of Accounts
The accounting records of the Company's utility operations are maintained in accordance with the uniform system of accounts
prescribed by the FERC and adopted by the state regulatory commissions in Washington, Idaho, Montana and Oregon.
Regalation
The Company is subject to state regulation in Washington, Idaho, Montana and Oregon. 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 ofenergy are recorded when service is rendered or enerry is delivered to customers. The
determination of the energy sales to individual customers is based on the reading of their meters, which occurs on a systematic basis
throughout the month. At the end of each calendar month, the amount of energy delivered to customers since the date of the last meter
reading is estimated and tle corresponding unbilled revenue is estimated and recorded. Our estimate of unbilled revenue is based on:
o the number of customers,
. current rates,
. meter reading dates,
. actual native load for electricity,
. actual throughput for natural gas, and
. electric line losses and natural gas system losses.
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):
2015 2014
Unbilled accounts receivable $ 59,405 $ 78,007
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 3l :
2015 2014
Ratio ofdepreciation to average depreciable property 3.09% 2.97%
FERC FORM NO.1 .12-88 123.2
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original
(2) _ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t20'16
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The 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 property
Avista Corp.
40
79
57
36
45
Taxes Olher Thun Income Tsxes
Taxes other than income taxes include state excise taxes, city occupational and franchise taxes, real and personal property taxes and
certain other taxes not based on net income. These taxes are generally based on revenues or the value 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):
20t5 2014
Utility taxes 57,716 $57,599
Allowancefor Funds Used During Construction
The AFUDC represents the cost of both the debt and equity funds used to finance 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 component is credited
against total interest expense in the Statements of Income in the line item "capitalized interest." The equity component of AFUDC is
included in the Statement of Income in the line item "other income-net." The Company is permitted, under established regulatory rate
practices, to recover the capitalized AFUDC, and a reasonable return thereon, tkough 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:
20r5 2014
Effective AFUDC rate 7.32%7.64%
Income Toxes
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 enactment date. Deferred income tax liabilities and regulatory assets are
established for income tax benefits flowed through to customers. The Company recognizes the effect of state tax credits, which are
generated from utility plant, as they are utilized. The Company did not incur any penalties on income tax positions in 201 5 or 2014 .
The Company would recognize interest accrued related to income tax positions as interest expense and any penalties incurred as other
income deductions.
FERC FORM NO. 1 (ED. 12 Page 123.3
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
201510.4
NOTES TO FINANCIAL STATEMENTS (Continued)
Stock-Based Compensation
The Company currently issues three types of stock-based compensation awards - restricted shares, market-based awards and
performance-based awards. Historically, these stock compensation awards have not been material to the Company's overall financial
results. Compensation cost relating to share-based payment tansactions is recognized in the Company's financial statements based on
the fair value of the equity or liability instruments issued and recorded over the requisite service period.
The Company recorded stock-based compensation expense (included in other operating expenses) and income tax benefits in the
Statements of Income of the following amounts for the years ended December 3 I (dollars in thousands):
2015 2014
Stock-based compensation expense
Income tax benefits
Restricted Shares
Shares granted during the year
6,914 $
2.420
6,007
2,102
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 return on equity target
in order for the CEO's restricted shares to vest. Resfficted stock is valued at the close of market of the Company's common stock on
the grant date.
Total Shareholder Return (TSR) awards are market-based awards and Cumulative Earnings Per Share (CEPS) awards are performance
awards. CEPS awards were first granted in 2014. 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 ofawards 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 corrrmon 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.
For both the TSR awards and the CEPS awards, the Company accounts for them as equity awards and compensation cost for these
awards is recognized over the requisite service period, provided that the requisite service period is rendered. For TSR awards, if the
market-condition is not met at the end of the three-year service period, there will be no change in the cumulative amount of
compensation cost recognized, since the awards are still considered vested even though the market metric was not met. For CEPS
awards, at the end of the three-year service period, if the internal performance mefric of cumulative earnings per share is not met, all
compensation cost for these awards is reversed as these awards are not considered vested.
The fair value of each TSR award is estimated on the date of grant using a statistical model that incorporates the probability of meeting
the market targets based on historical returns relative to a peer group. 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. comrnon stock on the date of grant, Iess the net present
value of the estimated dividends over the tkee-year period.
The following table summarizes the number of grants, vested and unvested shares, earned shares (based on market metrics), and other
pertinent information related to the Company's stock compensation awards for the years ended December 3l:
201 5 2014
58,302 62,075
FERC FORM NO.1 '12 123.4
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Shares vested during the year
Unvested shares at end ofyear
Unrecognized compensation expense at end ofyear (in thousands)
TSR.Awards
TSR shares granted during the year
TSR shares vested during the year
TSR shares earned based on market metrics
Unvested TSR shares at end ofyear
Unrecognized compensation expense (in thousands)
CEPS Awards
CEPS shares granted during the year
Unvested CEPS shares at end ofyear
Unrecognized compensation expense (in thousands)
(60,379)
106,091
1,705 $
l'16,435
(171,334)
222,734
223,697
3,219 $
58,259
I 1 1,887
1,840 $
(s2,899)
112,042
1,349
117,550
(167,584)
97,199
287,834
2,933
59,025
58,017
1,571
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 liabilify 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 cumulative amount of compensation expense recognized will match the actual cash paid. As of
December 3 l, 2015 and 2014, the Company had recognized cumulative compensation expense and a liability of $ 1.5 million and $ 1.3
million, respectively, related to the dividend component on the outstanding and unvested share grants.
Caslr and Cash Equivalents
For the purposes of the Statements of Cash Flows, the Company considers all temporary investments with a maturity of three months or
less when purchased to be cash equivalents.
A llo w ance fo r D o u btful Ac c o unts
The Company maintains an allowance for doubtful accounts to provide for estimated and potential losses on accounts receivable. The
Company determines the allowance for utility and other customer accounts receivable based on historical write-offs as compared to
accounts receivable and operating revenues. Additionally, the Company establishes specific allowances for certain individual accounts.
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
property and improvements, is capitalized. The cost of depreciable units of property retired plus the cost of removal less salvage is
charged to accumulated depreciation.
As s et Retir ement O b lig ati o ns
The Company records the fair value of a liability for an asset retirement obligation (ARO) in the period in which it is incurred. When
the liability is initially recorded, the associated costs of the ARO are capitalized as part of the carrying amount of the related long-lived
asset. The liability is accreted to its present value each period and the related capitalized costs are depreciated over the useful life of
FERC FORM NO.1 1 123.5
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
the related asset. In addition, if there are changes in the estimated timing or estimated costs of the AROs, adjustments are recorded
during the period new information becomes available as an increase or decrease to the liability, with the offset recorded to the related
long-lived asset. Upon retirement of the asset, the Company either seffles 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 (see Note 7 for further discussion of the
Company's asset retirement obligations).
Derivative Assets and Liabilities
Derivatives are recorded as either assets or liabilities on the Balance Sheets measured at estimated fair value. In certain defined
conditions, a derivative may be specifically designated as a hedge for a particular exposure. The accounting for a derivative depends
on the intended use ofsuch 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
enerry 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 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 Washington, 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 offseffing regulatory asset or liability. 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. Upon settlement of interest rate
swaps, the regulatory asset or liability (included as part of long-term debt) is amortized as a component of interest expense over the
term of the associated debt. While the Company has not received any formal accounting orders from the various state commissions
allowing for the offset of interest rate swap assets and liabilities with regulatory assets and liabilities, the Company has deemed this
accounting treatment appropriate and future recovery probable due to the regulatory precedents set in prior general rate cases and the
fact that the state commissions view interest rate swap derivatives as risk management tools similar to energy commodity derivatives.
As of December 3 I , 20 I 5, the Company has multiple master netting agreements with a variety of entities that allow for
cross-commodity netting of derivative agreements with the same counterparty (i.e. power derivatives can be netted with natural gas
derivatives) under ASC 815-10-45. The Company does not have any agreements which allow for cross-affiliate netting among multiple
affiliated legal entities. The Company nets all derivative instruments when allowed by the agreement for presentation in the Balance
Sheets.
Fair Value Measurements
Fair value represents the price that would be received when selling an asset or paid to transfer a liability (an exit price) in an orderly
transaction between market participants at the measurement date. Energy commodity derivative assets and liabilities, deferred
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 14 for the Company's fair value disclosures.
Regulatory Defeted Charges and Credils
FERC FORM NO. 1 (ED. 12 P 123.6
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company prepares its furancial statements in accordance with regulatory accounting practices because:
rates for regulated services are established by or subject to approval by independent third-parfy regulators,
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
currently 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. The Company also has decoupling revenue deferrals, which began in 2015. As opposed to cost deferrals
which are not recognized in the Statements of Income until they are included in rates, decoupling revenue is recognized in the
Statements of Income during the period it occurs (i.e. during the period of revenue shortfall or excess due to fluctuations in customer
usage), subject to certain limitations, and a regulatory asset/liability is established which will be surcharged or rebated to customers in
future periods. GAAP requires that for any alternative regulatory revenue program, like decoupling, the revenue must be collected
from customers within 24 months of the defenal to qualify for recognition in the current period Statement of Income. Any amounts
included in the Company's decoupling program that won't be collected from customers within 24 months are not recorded in the
financial statements until the period in which revenue recognition criteria are met. This could ultimately result in more decoupling
revenue being collected from customers over the life ofthe decoupling program than what is deferred and recognized in the current
period financial statements.
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 ofits regulated operations, the Company could be:
required to write offits regulatory assets, and
precluded from the future deferral ofcosts or decoupled revenues not recovered through rates at the time such
amounts are incurred, even if the Company expected to recover these amounts from customers in the future.
Investmenl in Exchange Power-Net
The investrnent in exchange power represents the Company's previous investment in Washington Public Power Supply System Project
3 (WNP-3), a nuclear project that was terminated prior to completion. Under a settlement agreement with the Bonneville Power
Administration in 1985, Avista Corp. began receiving power in 1987, for a32.5-year period, related to its investment 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 1987. 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.
Untmortized Loss on Reacquired Debt
For the Company's Washington regulatory jurisdiction and for any debt repurchases beginning :ur,2007 in all jwisdictions, 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
FERC FORM NO. 1 (ED. 1 Page 123.7
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
component of interest expense.
App ro p r iated Rela in e d E arnings
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 earnings in excess of the specified rate of return on the Company's investment in the
licenses for its various hydroelectric projects. Per section 10(d) of the FPA, the Company must maintain these excess eamings 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 earnings in excess of the
specified rate ofreturn on an arunual basis, usually during the second quarter.
The appropriated retained earnings amounts included in retained earnings were as follows as of December 3l (dollars in thousands):
20t5 2014
Appropriated retained earnings $ 19,428 $ 14,270
Operating Leases
The Company has multiple lease arrangements involving various assets, with minimum terms ranging from 1 to 45 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 31,2015.
Equity in Earnings of Subsidiaries
The Company records all the earnings 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):
20t5 2014
$ ?9,183Avista Capital
Alaska Enerry and Resources Company
Total equity in earnings of subsidiary companies
4,857
6,308 3,179
82,362
Avista Capital, a wholly owned subsidiary of Avista Corp., is the parent company of all of the subsidiary companies, except AERC
(and its subsidiaries). Avista Capital's subsidiaries and investments include sheet metal fabrication, venture fund investments, real
estate investments, a company that explores markets that could be served with LNG and Ecova prior to its disposition on June 30,
2014.
AERC, a wholly-owned subsidiary of Avista Corp. acquired on July l,2ll4,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 3 I , 20 I 5 up to February 24, 2016, the date that Avista
Corp.'s U.S. GAAP financial statements were issued and has updated such evaluation for disclosure puryoses through April 15, 2016.
These financial statements include all necessary adjustments and disclosures resulting from these evaluations.
Contingencies
FERC FORM NO. 1 (ED. 12-88 Page 123.8
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
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. As of December 3 I , 20 I 5, the Company has not recorded any significant amounts related to unresolved
contingencies. See Note I 6 for further discussion of the Company's commitments and contingencies.
NOTE 2. NEW ACCOUNTING STANDARDS
In April 2014,the FASB issued ASU No.20l4-08, "Presentation of Financial Statements (Topic 205) and Property, Plant, and
Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity." This ASU
amends the definition ofa discontinued operation and requires entities to provide additional disclosures about discontinued operations
as well as disposal transactions that do not meet the discontinued-operations criteria. ASU 2014-08 makes it more difficult for a
disposal transaction to qualiff as a discontinued operation. In addition, the ASU requires entities to reclassify assets and liabilities ofa
discontinued operation for all comparative periods presented in the Balance Sheet rather than just the current period, and it requires
additional disclosures on the face of the Statement of Cash Flows regarding discontinued operations. This ASU became effective for
periods beginning on or after December 15,2014; however, early adoption was permitted. I'he Company evaluated this standard and
determined that it would not early adopt this standard. Since the disposition of Ecova occurred before the effective date of this
standard, and the Company did not early adopt this standard, there is no impact on the Company's financial condition, results of
operations and cash flows in the current year.
In May 2074,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
revenue as the entity satisfies the performance obligations. This ASU was originally effective for periods beginning after December 15,
2016 and early adoption is not permitted. In August 2015, the FASB issued ASU 2015-14 Revenue from Contracts with Customers
(Topic 606): Deferral of the Effective Date," which deferred the effective date of ASU 2014-09 for one year, with adoption as of the
original date permitted. However, while this ASU is not effective until 2018, it will require retroactive application to all periods
presented in the financial statements. As such, at adoption in 2018, amounts in 2016 and20l7 may have to be revised or a cumulative
adjustment to opening retained eamings may have to be recorded. The Company is evaluating this standard and cannot, at this time,
estimate the potential impact on its future financial condition, results of operations and cash flows.
In February 2015, the FASB issued ASU No. 2015-02, "Consolidation (Topic 810): Amendments to the Consolidation Analysis." This
ASU significantly changes the consolidation analysis required under GAAP, including the identification of variable interest entities
(VIE). The ASU also removes the deferral of the VIE analysis related to investments in certain investment funds, which will result in a
different consolidation evaluation for these types of investments. This ASU is effective for periods begiruring on or after December 15,
2015; however, early adoption is permitted. The Company evaluated this standard and determined that it will not early adopt this
standard. The Company is evaluating this standard and cannot, at this time, estimate the potential impact on its future financial
condition, results of operations and cash flows.
In April 2015, the FASB issued ASU No. 2015-05, "lntangibles - Goodrvill and Other - Internal-Use Software (Subtopic 350-40):
Customer's Accounting for Fees Paid in a Cloud Computing Arrangement." This ASU provides guidance on how organizations should
account for fees paid in a cloud computing arrangement, including helping organizations understand whether their arrangement
includes a software license. If the arrangement includes a software license, the software license would be accounted for in a manner
consistent with internal-use software. If a cloud-computing arrangement does not include a software license, the customer is required to
FERC FORM NO.1 .12 Page 123.9
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
account for the arrangement as a service contract. This ASU is effective for periods beginning on or after December I 5, 20 I 5;
however, early adoption is permitted. The Company evaluated this standard and determined that it will not early adopt this standard.
Upon adoption, an entitlz can elect to apply this ASU prospectively or retroactively and disclose the method selected. The Company is
evaluating this standard and cannot, at this time, estimate the potential impact on its future financial condition, results of operations and
cash flows.
In May 201 5, the FASB issued ASU No. 2015-07 , "Fair Value Measurement (Topic 820): Disclosures for lnvestrnents in Certain
Entities That Calculate Net Asset Value per Share (or Its Equivalent)." This ASU removes, from the fair value hierarchy,
investments for which the practical expedient is used to measure fair value at net asset value (NAV). Instead, an entity is required to
include those investments as a reconciling line item so that the total fair value amount of investments in the disclosure is consistent
with the amount on the balance sheet. Further, entities must provide certain disclosures for investments for which they elect to use the
NAV practical expedient to determine fair value. This ASU is effective for periods beginning on or after December 15, 2015 and early
adoption is permitted. The Company evaluated this standard and determined that it will early adopt this standard as of December 3 l,
20 I 5 . As required, this ASU is being applied retrospectively to all periods presented. The adoption of this standard did not affect the
Company's future financial condition, results of operations and cash flows; however, it did affect the Company's disclosures. See Note
8 and l4 for the expanded disclosures surrounding the adoption of this ASU.
In February 20 I 6, the FASB issued ASU 201 6-02 "Leases (Topic 842)." This ASU introduces a new lessee model that brings most
leases on the balance sheet. The standard also aligns certain of the underlying principles of the new lessor model with those in ASC
606, the FASB's new revenue recognition standard. Furthermore, the ASU addresses other concerns related to the current leases
model; for example, eliminating the required use of bright-line tests in current GAAP for determining lease classification (operating
leases versus capital leases). This ASU also includes enhanced disclosures surrounding leases. This ASU is effective for periods
beginning on or after December 15, 2018; however, early adoption is permitted. The Company evaluated this standard and determined
that it will not early adopt this standard as of December 3 1 , 20 1 5. Upon adoption, this ASU must be applied using a modified
retrospective approach. The modified retrospective approach includes a number of optional practical expedients that entities may elect
to apply. The Company is evaluating this standard and cannot, at this time, estimate the potential impact on its future financial
condition, results of operations and cash flows.
NOTE 3. BUSINESS ACQUISITIONS
Alaska Energy and Resources Company
On July 1,2014, the Company acquired AERC, based in Juneau, Alaska, and as of that date, AERC became a wholly-owned subsidiary
of Avista Corp.
The primary subsidiary of AERC is AEL&P, a regulated utility which provides electric services to approximately I 7,000 customers in
the City and Borough of Juneau (Juneau), Alaska as of December 31,2015. In 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 diversify 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. corrrmon stock was determined based on the average closing stock price of Avista Corp.
coilrmon stock for the I 0 consecutive trading days immediately preceding, but not including, the trading day prior to July I , 20 14. This
value was used solely for determining the number ofshares to issue based on the adjusted contract closing price (see reconciliation
FERC FORM NO. 1 (ED. 12 123.10
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tA4
NOTES TO FINANCIAL STATEMENTS (Continued)
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 l, 2014, which was $33.35 per share.
On October 1,2074, a working capital adjustment was made in accordance with the agreement and plan of merger which resulted in
Avista Corp. issuing an additional 1,427 shares of common stock to the shareholders of AERC. The number of shares issued on
October 1,2014 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.
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):
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 $33.35 per share)
Avista Corp. common stock (1,427 shares at $30.71 per share)
Cash
Fair value oftotal consideration hansferred
Assets acquired:
Current Assets:
Cash
Accounts receivable - gross totals $3,928
Materials and supplies
Other current assets
Total current assets
Utility Property;
Utilify plant in service
Utility property under long-term capital lease
170,000
19,704
(3 8,832)
37
150,909
150,075
44
4,792
l54,9ll
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 fair value of assets acquired and liabilities assumed as of July I ,
2014 (after consideration of the working capital adjustment and the income tax true-ups during the second quarter of 2015) were as
follows (in thousands):
July 1,2014
19,704
3,851
2,017
999
26,571
113,964
71,007
FERC FORM NO.1 .12 P 123.11
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Construction work in progress
Total utility properry
Other Non-current Assets:
Non-utility properry
Electric plant held for future use
Goodwill(l)
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
Other current liabilities (l)
Total current liabilities
Long-term debt
Capital lease obligations
Other non-current liabilities and deferred credits (1)
Total liabilities
Total net assets acquired
3,440
188,41I
6,660
3,711
52,426
5,368
68,165
283,t47
700
3,773
2,807
7,280
37,227
68,840
14,889
128,236
154,9 I I
(1) During the second quarter of 2015, AEL&P recorded a reduction to goodwill of approximately $0.3 million due to income tax
related adjustments. After consideration of the goodwill adjustment in the second quarter of 2015, the transaction resulted in a
total amount of goodwill of $52.4 million. 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 growth 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 growth outside of the rate-regulated electric utility in Alaska and potential additional utility investment.
NOTE 4. DISCONTINUED OPERATIONS
On June 30,2014, Avista Capital, completed the sale of its interest in Ecova to Cofely USA Inc., an indirect subsidiary of GDF SUEZ,
FERC FORM NO.1 .12 123.12
Name of Respondent
Avista Corporation
This Report is:
(1)X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
a French multinational utility company, and an unrelated party to Avista Corp. The sales price was $335.0 million in cash, less 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 has not had and will not have any 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,
option holders and a warrant holder, pro rata based on ownership. Approximately $16.8 million (5 percent of the purchase price) was
held in escrow for 1 5 months from the closing of the transaction to satisfy certain indemnification obligations under the merger
agreement (Escrow). An additional $1.0 million was held in escrow pending resolution of adjustments to working capital. The
indemnification escrow and the working capital adjustment escrow amounts above represent the full amounts to be divided among all
security holders pro rata based on ownership.
As expected, no claims were made against the Escrow as of September 30, 2015 (the end of the claims period) and accordingly, all
Escrow amounts were released in October 20 I 5 and the Company received its full portion of the Escrow proceeds together with the
remainder of the working capital adjustment escrow for a total amount of $13.8 million. After consideration of the escrow amounts
received, the sales transaction provided cash proceeds to Avista Corp., net of debt, payment to option and minority holders, income
taxes and transaction expenses, of $143,7 million and resulted in a net gain of $74.8 million. Almost all of the net gain was recognized
in2014 with some true-ups during20l5.
The summary of cash proceeds associated with the sales transaction are as follows (in thousands):
Reconciliation of Gross Proceeds
Contract price
Closing adjustments
Litigation sefflement at Ecova
Gross proceeds from sale (l)
Cash sold in the transaction
Gross proceeds from sale ofEcova, net ofcash sold (2)
Reconciliation of total 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
Payment to nonconkolling interests
Transaction expenses withheld from proceeds
Net proceeds to Avista Capital (prior to tax payments) (2)
Tax payments made in2014
Tax payments made in 201 5
Total net proceeds related to sales transaction
335,000
4,103
s88
339,691
(95,932)
243,759
339,691
(40,000)
(20,871)
(54,179)
(5,461)
219,1 80
(74,842)
(se0)
143,748
FERC FORM NO. 1 .12 P 123.13
(l) Of this total amount, approximately $16.8 million was held in escrow for l5 months from the transaction closing date for any
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
indemnity claims and an additional $1.0 million was held in escrow pending resolution of adjustments to working capital. Both of
these escrow accounts were resolved during 2015.
(2) Of the total gross proceeds and total net proceeds received, approximately 8229.9 million and $205.4 million was received in
2014, respectively, with the remainder being received in 20 I 5.
NOTE 5. DERIVATIVES AND RISK MANAGEMENT
Energt Commodity Derivatives
Avista Corp. is exposed to market risks relating to changes in electricity and natural gas commodity prices and certain other fuel prices.
Market risk is, in general, the risk of fluctuation in the market price of the commodity being haded 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 energy resources risk policy and control procedures to manage these risks.
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 electric capacity and energy, fuel for electric generation, and derivative contracts related to capacity,
energy and fuel. Such transactions are part of the process of matching resources with load obligations and hedging the related financial
risks. These transactions range from terms of intra-hour up to multiple years.
As part of its resource procnrement 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 these projections, Avista Corp. plans and executes a series of transactions to hedge a 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 natwal gas supply requirements unhedged for purchase in short-term and spot markets.
The following table presents the underlying energy commodity derivative volumes as of December 3 I , 20 I 5 that are expected to be
settled in each respective year (in thousands of MWhs and mmBTUs):
Purchases
Electric Derivatives Gas Derivatives Electric Derivatives Gas Derivatives
Physical (l) Financial (l)
MWh MWh
Physical (1) Financial (l)
mmBTUs mmBTUs
Physical (l) Financial (l)
MWh MWh
Physical (l) Financial (l)
mmBTUs mmBTUsYear
2016
2017
2018
2019
2020
Thereafter
407 1,954
397 97
397
235
17,252 142,693
675 49,200
l5,l l8
305 6,935
455 905
280
255
286
158
2,656
483
3,182 112,233
1,360 26,965
1,360 2,738
1,345
1,430
1,060
FERC FORM NO. 1 (ED. 1 P 123.14
(1)Physical transactions represent commodity transactions in which Avista Corp. will take or make delivery of either electricity or
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512016
Year/Period of Report
20151Q4
NOTES TO FIMNCIAL STATEMENTS (Continued)
natural gas; financial transactions represent derivative instruments with delivery of cash in the amount of gain or loss but with
no physical delivery of the commodity, such as futures, swaps, options, or forward contracts.
The electric 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 cwrency risk. A portion of Avista Corp.'s short-term
natural gas transactions and long-term Canadian transportation contracts are committed based on Canadian currency prices and settled
within 60 days with U.S. dollars. Avista Corp. hedges a portion of the foreign currency risk by purchasing Canadian crrrency exchange
contracts when such commodity transactions are initiated. This risk has not had a material effect on the Company's financial condition,
results ofoperations 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
3 I (dollars in thousands):
2015 2014
Interest Rate Swap Agreeruents
Avista Corp. is afGcted by fluctuating interest rates related to a portion of its existing debt, and future borrowing requirements. The
Company 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):
Number of contracts
Notional amount (in United States dollars)
Notional amount (in Canadian dollars)
Balance Sheet Date
24 18
$ 1,463 $ 5,474
2,002 6,198
Mandatory Cash Settlement
Number of Contracts Notional Amount Date
6 1 15,000 2016
3 45,000 2017
l I 245,000 2018
2 30,000 2019
l 20,000 2022
December 31,2015
December 31,2014 75,000 2015
95,000 2016
4s,000 2017
205,000 2018
5
5
3
9
FERC FORM NO. 1 (ED. 12.88 Page 123.15
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
During the third quarter 201 5, in connection with the execution of a purchase agreement for bonds that the Company issued in
December 2015, the Company cash-settled five interest rate swap contracts (notional aggregate amount of S75.0 million) and paid a
total of $9.3 million. The interest rate swap contracts were settled in connection with the pricing of $100.0 million of Avista Corp. first
mortgage bonds that were issued in December 2015 (see Note 12). Upon settlement of interest rate swaps, the regulatory asset or
liability is amortized as a component of interest expense over the term of the associated debt.
The fair value of outstanding interest rate swaps can vary significantly from period to period depending on the total notional amount of
swaps outstanding and fluctuations in market interest rates comparod to the interest rates fixed by the swaps. The Company would be
required to make cash payments to settle the interest rate swaps if the fixed rates are higher than prevailing market rates at the date of
settlement. Conversely, the Company receives cash to settle its interest rate swaps when prevailing market rates at the time of
settlement exceed the fixed swap rates.
Summary of Outstanding Derivstive Instraments
The amounts recorded on the Balance Sheet as of December 31, 2015 and December 31,2014 reflect the offsetting of derivative assets
and liabilities where a legal right of offset exists.
The following table presents the fair values and locations of derivative instruments recorded on the Balance Sheet as of December 3 l,
2015 (in thousands):
Fair Value
Derivative Balance Sheet Location
Net Asset
(Liability)
Collateral in Balance
Sheet
Foreign currency
contracts
Interest rate
contracts
Interest rate
contracts
Interest rate
contracts
Commodity
contracts
Commodity
contracts
Commodity
contracts
Derivative instrument Iiabilities current
Long-term portion of derivative assets
Derivative instrument liabilities current
Long-term portion of derivative instrument
Iiabilities
Derivative instrument assets current
Derivative instrument liabilities current
Long-term portion of derivative liabilities
2$
23
118
1,407
1,236
67,466
6,613
(le) $
(23,262)
(62,236)
(5s3)
(85,409)
(39,033)
-$
3,880
30,150
3,67 5
10,851
(17)
23
(19,264)
(30,679)
683
(14,268)
(21,569)
Total derivative instruments recorded on the balance sheet 76,86s $ (210,512) $48,556 S (8s,0e l )
The following table presents the fair values and locations of derivative instruments recorded on the Balance Sheet as of December 3 1 ,
2014 (in thousands):
Fair Value
FERC FORM NO.1 .12-88 Page 123.16
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Derivative Balance Sheet Location
Gross Gross Collateral
Net Asset
(Liability)
in Balance
Sheet
Foreign currency
contracts
lnterest 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 inshument assets current
Long-term portion of derivative assets
Long-term portion of derivative liabilities
l$
966
2,063
66,421
29,594
(21) $
(so6)
(7,325)
(69,737)
(s38)
(97,586)
(54,077)
-$
28,880
73,120
2,390
(20)
460
(7,325)
(40,857)
1,525
(18,045)
(22,093\
Total derivative instruments recorded on the balance sheet 99,045 S (229,790) S 44,390 $(86,355)
Exposure to Demandsfor Collaterul
The Company's derivative contracts 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 through 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 tle exposure to
possible collateral calls and takes steps to mitigate capital requirements.
The following table presents the Company's collateral outstanding related to its derivative instruments as of as of December 3l (in
thousands):
2015 2014
Energy commodity derivatives
Cash collateral posted
Letters of credit outstanding
Balance sheet offsetting (cash collateral against net derivative positions)
Interest rate swaps
Cash collateral posted
Letters of credit outstanding
Balance sheet offsetting (cash collateral against net derivative positions)
28,716 $
28,200
14,526
34,030
9,600
34,030
20,565
14,500
15,510
28,880
10,900
28,880
FERC FORM NO.1 (ED.1 P 123.17
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t20't6
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Certain 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 instruments could request immediate payment or demand
immediate and ongoing collateralization on derivative instruments in net liability positions.
The following table presents the aggregate fair value of all derivative instruments with credit-risk-related contingent features that are in
a liability position and the amount of additional collateral the Company could be required to post as of December 31 (in thousands):
20r5 2014
Energy commodity derivatives
Liabilities with credit-risk-related contingent features
Additional collateral to post
Interest rate swaps
Liabilities with credit-risk-related contingent features
Additional collateral to post
7,090 s
6,980
12,9ll
16,227
77,568
19,404
85,498
18,750
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 financial 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
counterparty default due to circumstances:
relating directly to it,
caused by market price changes, and
relating to other market participants that have a direct or indirect relationship with such counterparty.
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 commitrnent or to replace
existing contracts with contracts at then-current market prices.
The Company enters into bilateral transactions with various counterparties. The Company also transacts in energy and related
derivative instruments through clearinghouse exchanges.
In addition, the Company has concentations 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
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 electricity 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
FERC FORM NO. 1 .12-88 Page 123.18
Name of Respondent
Avista Corooration
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company has a l5 percent ownership interest in a twin-unit coal-f,rred generating facility, 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 Income. The Company's share
of utility plant in service for Colstrip and accumulated depreciation were as follows as of December 3l (dollars in thousands):
2015 20t4
Utility plant in service
Accumulated depreciation
NOTE 7. ASSET RETIREMENT OBLIGATIONS
See Note I for a discussion of the Company's accounting policy associated with AROs.
Specifically, the Company has recorded liabilities for future AROs to:
$ 362,199 $
(243,363)
350,518
(239,845)
. restore coal ash containment 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, and
. dispose of PCBs in certain hansformers.
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 dishibution assets, and
. abandonment and decommissioning of certain hydroelectric generation and natural gas storage facilities.
On April 17,2015, the EPA published a final rule regarding CCRs, also termed coal combustion byproducts or coal ash in the Federal
Register and this rule became effective on October 15, 2015. Colstrip, of which Avista Corp. is a 15 percent owner of units 3 and 4,
produces this byproduct. The rule establishes technical requirements for CCR landfills and surface impoundments under Subtitle D of
the Resource Conservation and Recovery Act, the nation's primary law for regulating solid waste. The Company, in conjunction with
the other Colstrip owners, is developing a multi-year compliance plan to strategically address the new CCR requirements and existing
State obligations while maintaining operational stability. During the second quarter of 20 I 5, the operator of Colship provided an initial
cost estimate of the expected retirement costs associated with complying with the new CCR rule and this estimate was subsequently
updated during the fourth quarter of 2015. Based on the initial assessments, Avista Co1p. recorded an increase to its ARO of $12.5
million during 2015 with a corresponding increase in the cost basis of the utility plant.
The actual asset retirement costs related to the new CCR rule requirements may vary substantially from the estimates used to record the
increased obligation due to uncertainfy about the compliance strategies that will be used and the preliminary nature of available data
used to estimate costs, such as the quantity of coal ash present at certain sites and the volume of fill that will be needed to cap and
cover certain impoundments. Avista Corp. will coordinate with the plant operator and continue to gather additional data in future
periods to make decisions about compliance strategies and the timing of closure activities. As additional information becomes
available, Avista Corp. will update the ARO for these changes in estimates, which could be material. The Company expects to seek
recovery of any increased costs related to complying with the new rule through customer rates.
The following table documents the changes in the Company's asset retirement obligation during the years ended December 3l (dollars
in thousands):
20t5 2014
FERC FORM NO. 1 .12 123.19
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQl A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
20't5tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Asset retirement obligation at beginaing of year
Liabilities incurred
Liabilities settled
Accretion expense (income)
Asset retirement obligation at end of year
3,028 $
12,539
(2e)
4s9
2,859
(41)
210
15,997 $3,028
NOTE 8. PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a defined benefit pension plan covering the majoriry of all regular full+ime employees at Avista Corp. that were
hired prior to January l,2014.Individual benefits under this plan are based upon the employee's years of service, date of hire and
average compensation as specified in the plan. Non-union employees hired on or after January 1,2014 participate in a defined
contribution 401(k) plan in lieu of a defined benefit pension plan. The Company's funding policy is to contribute at least the minimum
amounts that are required to be funded under the Employee Retirement Income Security Act, but not more than the maximum amounts
that are currently deductible for income tax purposes. The Company contributed $12.0 million in cash to the pension plan in 2015,
$32.0 million in2014 and $44.3 rnillio, in 2013. The Company expects to contribute $12.0 million in cash to the pension plan in
2016.
The Company also has a SERP that provides additional pension benefits to executive officers and certain key employees of the
Company. The SERP is intended to provide benefits to individuals whose benefits under the defined benefit pension plan are reduced
due to the application of Section 4 1 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 the SERP will total (dollars in thousands):
2016 2017 20r 8 20t9 2020 Total202l-2025
Expected benefi t payments 29,182 $30,260 $31,332 S 32,804 $34,430 $189,9 r 9
The expected long-term rate of return on plan assets is based on past performance and economic forecasts for the types of investments
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 eligible retired employees that were hired prior to January 1,
2014. The Company accrues the estimated cost of postetirement benefit obligations during the years that employees provide services.
The liability and expense of this plan are included as other postretirement benefits. Non-union employees hired on or after January l,
20 14, will have access to the retiree medical plan upon retirement; however, Avista Corp. will no longer provide a confibution toward
their medical premium.
The Company has a Health Reimbursement Arrangement (HRA) 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 the HRA 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)rynent equal to twice the executive officer's total annual pension
benefit). The liability and expense for this plan are included as other postretirement benefits.
FERC FORM NO.1 .12 123.20
Name of Respondent
Avlsta Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company expects that benefit payments under other postretirement benefit plans will total (dollars in thousands):
2016 2017 20r 8 2019 2020 Total202l-2025
Expected benefi t payments 7,345 $7,522 $7,713 $7,933 S 6,907 $36,560
The Company expects to contribute $7.3 million to other postretirement benefit plans in 201 6, representing expected benefit payments
to be paid during the year excluding the Medicare Part D subsidy. 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 3 I , 20 I 5 and 20 14 and the
components of net periodic benefit costs for the years ended December 31, 2015,2014 and 2013 (dollars in thousands):
Pension Benefits
Other Post-
retirement Benefits
2015 20t4 2015 20t4
Change in benefit obligation:
Benefit obligation as of beginning of year
Service cost
Interest cost
Actuarial (gain)/loss
Plan change
Transfer of accrued vacation
Cumulative adjustment to reclassifl liability
Benefits paid
Benefit obligation as ofend ofyear
Change in plan assets:
Fair value of plan assets as of beginning of year
Actual return on plan assets
Employer contributions
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 liability
634,674
19,791
26,117
(35,790)
(228)
(3 1 ,06 1)
521,004
15,757
26,224
97,128
(31,439)
127,989
2,925
5,158
12,668
( 1,000)
( 1,521)
(7,424)
108,249
1,844
5,226
18,714
437
(6,481)
613,503 S 634,674 $138,795 $127,989
539,31 I
(4,305)
12,000
(29,772)
481,502
55,974
32,000
(30, I 65)
31,312 $
(444)
29,732
1,580
517,234 $539,31 1 $30,868 $31,312
(96,269) $
162,961
25
(95,363) S
175,596
256
(107,927) $
92,433
(1 0,1 80)
(96,677)
82,421
(10,379)
66,717
(162,986)
80,489
(17 s,8s2)
(25,674)
(82,253)
(24,635)
(72,042)
(96,269) $(95,363) S (107,927) $(96,677)
FERC FORM NO. 1 .1 123.21
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Accumulated pension benefit obligation $ 542,209 S 551,615
FERC FORM NO. 1 (ED.12 Page 123.22
Name of Respondent
Avista Corooration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Pension Benefits
Other Post-
retirement Benefits
201 5
Accumulated postretirement benefi t obligation:
For retirees
For fully eligible employees
For other participants
Included in accumulated other comprehensive loss (income) (net of tax):
20t4 201 5 2014
16$
105,925
$
$
$
166 $
I 14,138
(6,617) $
60,081
(6,747)
53,574
65,652 S 58,276
34,498 $ 31,843
38,645 $ 37,870
Unrecognized prior service cost
Unrecognized net actuarial loss
Total
Less regulatory asset
Accumulated other comprehensive loss (income) for unfunded
benefit 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
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
Pension Benefits
6,527 $7,820 $123 $
105,941
(99,414)
114,304
(106,484)
53,464
(53,341)
46,82'.7
(46,759)
68
Pension Benefits
Other Post-
retirement Benefits
2014 201 5 2014
4.57%
4.21%
5.30%
4.87%
4.21%
5.10%
6.60%
4.87Yo
4.57%
4.16%
6.36%
7.00%
5.00%
2022
7.00%
5.00%
2023
4.16%
5.02%
6.40%
7.00%
5.00%
2021
7.00%
5.00%
2022
Other Postretirement Benefi ts
20r5 2014 201 5 20t4
Components of net periodic benefit
FERC FORM NO. 1 (ED. f 2 123.23
Name of Respondent
Avista Corporation
This Report is:
(1)X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512016
Year/Period of Report
20'l5lQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
cost:
Service cost
Interest cost
Expected return on plan assets
Amortization of prior service cost
Net loss recognition
Net periodic benefit cost
Plan Assets
Equity securities
Debt securities
Real estate
Absolute return
19,791 $
26,117
(28,299)
2
9,451
15,757 $
26,224
(32,131)
22
4,731
2,925 $
5,1 58
( 1,991)
(1,199)
5,095
1,844
5,226
(1,903)
(l,l t6)
4,289
27,062 S 14,603 $9,988 $8,340
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 investrnent
managers. The investment managers' performance and related individual fund performance is periodically reviewed by an internal
benefits committee and by the Finance Committee to monitor compliance with investment 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 return 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 investment 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 investrnent allocation percentages by asset classes are indicated in the table below:
20r 5 2014
27%
s8%
6%
9%
27%
s8%
6%
9o/o
The fair value of pension plan assets invested in debt and equity securities was based primarily on fair value (market prices). The fair
value ofinvestment 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. 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, the investment manager estimates fair
value based upon other inputs (including valuations of securities that are comparable in coupon, rating, maturity and industry).
Investments in common/collective hust funds 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 Company's investments in common/collective trusts have redemption limitations that permit
quarterly redemptions following notice requirements of 45 to 60 days. The fair values of the closely held investments and partnership
interests are based upon the allocated share ofthe fair value ofthe underlying assets as well as the allocated share ofthe undistributed
profits and losses, including realized and unrealized gains and losses. Most of the Company's investments in closely held investments
and partnership interests have redemption limitations that range from bi-monthly to semi-annually following redemption notice
FERC FORM NO. 1 (ED. 12 Page 123.24
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
201stQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
requirements of 60 to 90 days. One investment in a partnership has a lock-up for redemption currently expiring in2022 and is subject
to extension.
The fair 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 warranted by specific asset or market conditions,
. property valuations are reviewed quarterly and adjusted as necessary, and
o loans are reflected at fair value.
The fair value of pension plan assets was determined as of December 31, 2015 and2014.
Effective December 31,2015, the Company adopted ASU No. 2015-07, "Fair Value Measurement (Topic 820): Disclosures for
Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)," which removed from the fair value
hierarchy, investments for which the practical expedient is used to measure fair value at net asset value (NAV). In prior years, the
Company held investments fair valued using NAV and these amounts were included as level 3 items. This ASU was adopted
retrospectively; therefore, the 2014 amounts have been reclassified to conform to the 20 I 5 presentation. Also, since these amounts are
no longer included in the fair value hierarchy as level 3 items, the level 3 reconciliations are no longer applicable and have been
excluded from this footnote.
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 repofted as of December 3 I , 2015 at fair value (dollars in thousands):
Lcvel I l*vel? Level 3 Total
Cashequivalents $ 86 $ 10,641 $ - S 10,727
Fixed income securities:
U.S. government issues 47,845 47,845
Corporate issues 187,308 187,308
Intemational issues 34,458 34,458
Municipal issues 22,416 22,416
Mutual funds:
U.S. equity securities 87,678 87,678
International equity securities 40,343 40,343
Absolute return (l) 13,996 13,996
Plan assets measured at NAV (not subject to hierarchy disclosure)
Common/collective trusts:
Real estate 24,147
Partnership/closely held investments:
Absolute return (l) 38,302
Private equity funds (2) 73
FERC FORM NO. 1 (ED.12.88 123.25
Name of Respondent
Avista Corooration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
0411512016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Real estate
Total
9,941
142,103 $302,668 $-$517,234
The following table discloses by level within the fair value hierarchy (see Note 14 for a description of the fair value hierarchy) of the
pension plan's assets measured and reported as of December 31,2014 at fair value (dollars in thousands):
Level I Level 2 Level 3
Cash equivalents S
Fixed income securities:
U.S. government issues
Corporate issues
International issues
Municipal issues
Mutual funds:
Fixed income securities
U.S. equity securities
lntemational equity securities
Absolute return (l)
Plan assets measured at NAV (not subject to hierarchy disclosure)
Common/collective trusts:
Real estate
Partnership/closely held investments:
Absolute return (l)
Private equity funds (2)
Real estate
Total
-$
19,681
104,959
19,935
2,762
157,415
103,203
40,838
15,334
3,138 $
7,788
-$3,138
19,681
104,959
19,935
10,550
157,423
103,203
40,838
15,334
21,303
36,114
73
6,760
8
(l)
(2)
464,127 $10,934 $-$539,31 I
This category invests in multiple strategies to diversifr 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.
This category includes private equity funds that invest primarily in U.S. companies.
The fair value of other postretirement plan assets invested in debt and equity securities was based primarily on market prices. The fair
value ofinvestment securities traded on a national securities exchange is determined based on the last reported sales price; securities
haded in the over-the-counter market are valued at the 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, maturity and industry). The target
asset allocation was 60 percent equity securities and 40 percent debt securities in both 2015 and 2014.
FERC FORM NO. 1 (ED. 12 123.26
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
ThefairvalueofotherpostretirementplanassetswasdeterminedasofDecember3l,20l5 and20l4.
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 5 at fair value (dollars in thousands):
Levell Level2 Level3 Total
Cash equivalents
Mutual funds:
Fixed income securities
U.S. equity securities
International equity securities
Total
Cash equivalents
Mutual funds:
Fixed income securities
U.S. equity securities
International equity securities
Total
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 Decemb er 3l ,2014 at fair value (dollars in thousands):
Levell Level2 Level3 Total
$ -s e$ -$ e
12,000 12,000
73,224 13,224
5,635 5,635
$ 30,859S 9$ -$ 30,868
$ -s 3 s -s 3
I 1,968 I 1,968
13,210 13,210
6,131 6,131
$ 31,309 S 3 $ - S 31,312
Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point
increase in the assumed health care cost trend rate for each year would increase the accumulated postretirement benefit obligation as of
December 37, 2015 by $9.7 million and the service and interest cost by $0.5 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 l, 2015 by
$7.5 million and the service and interest cost by $0.4 million.
401(k) Plans and Executive Deferral Plan
Avista Corp. has a salary deferral 401(k) 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.
Employer matching contributions were as follows for the years ended December 3l (dollars in thousands):
2015 2014
Employer 40 I (k) matching contributions $ 7,875 $ 6,741
FERC FORM NO. 1 (ED. 12 123.27
The Company has an Executive Deferral PIan. This plan allows executive officers and other key employees the opportunity to defer
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
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 3 I (dollars in thousands):
2015 2014
Deferred compensation assets and liabilities $ 8,093 $ 8,677
NOTE 9. ACCOUNTING FOR INCOME TAXES
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 carryforwards..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 deferred income tax assets and determined it is more likely than not that deferred income tax
assets will be realized.
As of December 31, 2015, the Company had $15.3 million of state tax credit carryforwards of which it is expected $2.9 million will
expire unused; the Company has reflected the net amount of $12.4 million as an asset at December 31,2015. State tax credits expire
from 2019 to2028.
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 (lRS) has completed its examination of all tax years through 201 1 and
all issues were resolved related to these years. The IRS has not completed an examination of the Company's 2012 and 2014 federal
income tax returns. The Company believes that any open tax years for federal or state income taxes will not result in adjustments that
would be significant to the financial statements.
The Company had net regulatory assets related to the probable recovery of certain deferred income tax liabilities from customers
through future rates as of December 31 (dollars in thousands):
2015 2014
Regulatory assets for deferred income taxes
Regulatory liabilities for deferred income taxes
$ 101,240 $ 100,412
17,609 14,534
NOTE 10. 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 energy 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):
20t5 2014
Utility power resources $ 51 1,937 S 556,915
FERC FORM NO.1 (ED. 12.88 123.28
The following table details Avista Corp.'s future contractual commitments for power resources (including transmission contracts) and
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
20't5lQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
natural gas resources (including transportation contracts) (dollars in thousands):
20t6 2017 20r8 2019 Thereafter
Power resources
Natural gas resources
Total
$ 261,560 $
79,335
I68,83 I $
64,400
149,37s S
65,144
145,074 $
57, I 05
104,688 $
45,446
838,536 S 1,668,064
427,435 738,865
$ 340,895 $ 233,231 $ 214,519 S 202,179 $I50,134 S 1,265,971 $ 2,406,929
These energy purchase conffacts 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 pan ofthe power and natural gas cost deferral and recovery mechanisms.
The above future contractual commitments for power resources include fixed contractual amounts related to the Company's contracts
with certain PUDs to purchase portions of the output of certain generating facilities. Although Avista Corp. has no investrnent in the
PUD generating facilities, tlre 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 facility 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 of existing
debt service cost and its proportionate share of the variable operating expenses of these 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 31,2015 (principal and interest) was $72.0 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 commitments under these agreements (dollars in
thousands):
2016 2017 20t8 2019 2020 Thereafter Total
Contractual obligations $33,694 $3r,134 $26,405 S 31,117 $31,811 $ 192,295 S 346,456
NOTE II. NOTES PAYABLE
Avista Corp.
Avista Corp. has a committed line of credit with various financial institutions in the total amount of $400.0 million that expires in April
2019. The Company has the option to request an extension for an additional one or two years beyond April 2019, provided, I ) that no
event of default has occurred and is continuing prior to the requested extension and 2) the remaining term of agreement, including the
requested extension period, does not exceed five years. 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.
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 I , 20 I 5, 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 3 I (dollars in thousands):
20t5 2014
FERC FORM NO. 1 (ED. 12.88 123.29
Name of Respondent
Avista Corporation
This Report is:
(1)X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Balance outstanding at end ofperiod
Letters ofcredit outstanding at end ofperiod
Average interest rate at end ofperiod
Maturity
Year Description
As of December 31, 2015 and 2014, 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):
$ 105,000 $ 105,000
$ 44,595 $ 32,579
t.t8% 0.93%
2015 2014
Interesl
Rate
2016
201 8
2018
2019
2020
2022
2023
2028
2032
2034
2035
2037
2040
204t
2044
2045
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
First Mortgage Bonds (2)
First Mortgage Bonds
Total secured bonds
Secured Pollution Control Bonds held by Avista
Corporation (l)
Total long-term debt
0.84% $
s.9s%
7.39%-7.45%
5.45%
3.89%
5.13Yo
7.18Yo-7.54%
637%
(l)
(l)
6.25Yo
5.700/0
5.55%
4.45Yo
4.11%
4.37%
4.23o/o
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
100,000
80,000
90,000
250,000
22,500
90,000
52,000
250,000
13,500
25,000
66,700
17,000
1s0,000
150,000
35,000
85,000
60,000
80,000
1,536,700 1,436,700
(83,700) (83,700)
$ 1,453,000 $ 1,353,000
In December 2010, $66.7 million and $17.0 million of the City of Forsyh, Montana Pollution Conhol Revenue Refunding
Bonds (Avista Corporation Colstrip Project) due in 2032 and2034, respectively, which had been held by Avista Corp. since
2008 and 2009, respectively, were refunded by new bond issues (Series 2010A and Series 2010B). The new bonds were not
FERC FORM NO.1 _12 123.30
(l)
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015to,4
NOTES TO FINANCIAL STATEMENTS (Continued)
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 2015, Avista Corp. issued S100.0 million of first mortgage bonds to five institutional investors in a private
placement transaction. The first mortgage bonds bear an interest rate of 4.37 percent and mature h2045. 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
$400.0 million committed line of credit and for general corporate purposes.
The following table details future long-term debt maturities including advances from associated companies (see Note 13) (dollars in
thousands):
2016 2017 2018 2019 2020 Thereafter Total
Debtmaturities S 90,000$ -$ 272,500 $ 90,000$ 52,000$1,000,047$1,504,547
Substantially all utility properties owned by Avista Corp. are subject to the lien of the Avista Corp.'s mortgage indenture. Under the
Mortgage and Deed of Trust securing the Company's First Mongage Bonds (including Secured Medium-Term Notes), the Company
may issue additional First Mortgage Bonds in an aggregate principal amount equal to the sum of: 1) 66-213 percent of the cost or fair
value (whichever 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 which have not previously been made the basis of any
application under the 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 earnings" (as defined in
the Mortgage) for any period of 12 consecutive calendar months out of the preceding I 8 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 3 I , 201 5, property additions and retired bonds would have allowed, and the net eamings
test would not have prohibited, the issuance of $ l.l billion in aggregate principal amount of additional first mortgage bonds at Avista
Corp.
See Note I I for information regarding frst mortgage 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 $50.0 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:
2015 2014
Low distribution rate
High distribution rate
Distribution rate at the end of the year
t.tt% 1.10%
I .29Yo l.lloh
1.29% l.lt%
Concurrent with the issuance of the Preferred Trust Securities, Avista Capital II issued $l.5 million of Common Trust Securities to the
Company. These debt securities may be redeemed at the option of Avista Capital II at any time and mature on June I , 2037 . In
December 2000, the Company purchased $10.0 million of these Preferred Trust Securities.
FERC FORM NO. 1 .1 123.31
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
The Company owns 1 00 percent of Avista Capital II and has solely and unconditionally guaranteed the payment of distributions on,
and redemption price and liquidation arnount 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. FAIRVALUE
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 Ievels 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 liabilify 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 measures. 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 sigrrificant to the fair value
measurement. The Company's assessment of the significance of a particular input to the fair value measurement requires judgment, and
may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels. The determination
ofthe fair values incorporates various factors that not only include the credit standing ofthe 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):
2015 20t4
Carrying
Value
Estimated
Fair Value
Carrying
Value
Estimated
Fair Value
Bonds (Level 2)
Bonds (Level 3)
Advances from associated companies (Level 3)
951,000 $
502,000
51,547
1,055,797 $
505,768
36,083
951,000 $
402,000
5t,547
1,118,972
432,728
38,582
FERC FORM NO.1 (ED.12 Page 123.32
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
These estimates of fair value of long-term debt and long-term debt to affiliated trusts were primarily based on available market
information, which generally consists of estimated market prices from third party brokers for debt with similar risk and terms. The
price ranges obtained from the third party brokers consisted ofpar values of70.00 to I 19.70, where a par value of 100.00 represents
the carrying value recorded on the Balance Sheets. Level 2 long-term debt represents publicly issued bonds with quoted market prices;
however, due to their limited trading activity, they are classified as level 2 because brokers must generate quotes and make estimates if
there is no trading activity near a period end. Level 3 long-term debt consists of private placement bonds and Advances from
associated companies, which typically have no secondary trading activity. Fair values in Level 3 are estimated based on market prices
from third party brokers using secondary market quotes for debt with similar risk and terms to generate quotes for Avista Corp. bonds.
The following table discloses by level within the fair value hierarchy the Company's assets and liabilities measured and repoiled on the
Balance Sheets as of December 31, 2015 and2014 at fair value on a recurring basis (dollars in thousands):
Level I Level2
Counterparty
and Cash
Collateral
Level3 Netting (1) Total
74,637 $-$(73,9s4) S
(678)
(2)
5,761
76,187 $678 $(74,634) $9,719
December 31, 2015
Assets:
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreements
Foreign currency derivatives
Interest rate swaps
Deferred compensation assets:
Fixed income securities
Equity securities
Total
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreement
Power exchange agreement
Power option agreement
Interest rate swaps
Foreign currency derivatives
Total
-$
1,727
5,761
683
678
2
7,488 $
-$97,193 S
85,498
l9
-$
5,717
21,961
124
(88,480) $
(678)
8,713
5,039
21,961
124
85,498
t7(2)
-s 182,710 $27,802 $(89,160) $121,352
FERC FORM NO. 1 .12 P 123.33
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Level 1 Level2 Level 3
Counterparty
and Cash
Collateral
Netting (l)Total
December 31,2014
Assets:
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreement
Foreign currency derivatives
Interest rate swaps
Deferred compensation assets:
Fixed income securities
Equity securities
Total
Liabilities:
Enerry commodity derivatives
Level 3 energy commodity derivatives:
Natural gas exchange agreement
Power exchange agreement
Power option agreement
Foreign currency derivatives
Interest rate swaps
Total
7,867 $97,696 S 1,349 $(97,060) $9,852
-s
1,793
6,074
96,729 S -$
1,349
(95,204) $
(1,349)
(l)
(506)
1,525
460
1,793
6,074
1
966
-$127,094 $
2t
17,568
1,384
23,299
424
(1,349)
(l)
(29,386)
16,3 80
35
23,299
424
20
48,182
- $ (110,714) $
-$204,683 $25,107 $ (141,450)$ 88,340
( I ) The Company is permitted to net derivative assets and derivative liabilities with the same counterparty when a legally enforceable
master netting 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 pwchase 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 ofAvista 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 levels 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 market quotes, adjusted
for periods in befween quotable periods. Natural gas derivative valuations are estimated using New York Mercantile Exchange
(NYMEX) pricing for similar instruments, adjusted for basin differences, using market quotes. Where observable inputs are available
for substantially the full term of the contract, the derivative asset or liability is included in Level 2.
FERC FORM NO.,I (ED.12-88 123.34
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
To establish fair values for interest rate swaps, the Company uses forward market curves for interest rates for the term of the swaps and
discounts the cash flows back to present value using an appropriate discount rate. The discount rate is calculated by third parly brokers
according to the terms of the swap agreements and evaluated by the Company for reasonableness, with consideration given to the
potential non-performance risk by the Company. Future cash flows of the interest rate swaps are equal to the fixed interest rate in the
swap compared to the floating market interest rate multiplied by the notional amount for each period.
To establish fair value for foreign currency derivatives, the Company uses forward market curves for Canadian dollars against the US
dollar and multiplies the difference between the locked-in price and the market price by the notional amount of the derivative. Forward
foreign currency market curves are provided by third party brokers. The Company's credit spread is factored into the locked-in price of
the foreign exchange contracts.
Defened 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 $0.6 million as of December 31, 2015 and $0.8 million as of December 31,2014.
Level 3 Fair Vulue
Under the power exchange agreement the Company purchases power at a price that is based on the on the average operating and
maintenance (O&M) charges from three surrogate nuclear power plants around the country. To estimate the fair value of this
agreement the Company estimates the difference between the purchase price based on the future O&M charges and forward prices for
energy.
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 O&M charges from the three surrogate nuclear power plants for the current year. Because the
nuclear power plant O&M charges are only known for one 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 Q.Iovember to April). Significant
increases or decreases in any of these inputs in isolation would result in a significantly higher or lower fair value measurement.
Generally, a change in the current year O&M charges for the surrogate plants is accompanied by a directionally similar change in
O&M charges in future years. There is generally not a correlation between 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: I ) the strike price (which
is an intemally derived price based on a combination of generation plant heat rate factors, natural gas market pricing, delivery and
other O&M charges), 2) estimated delivery volumes, and 3) volatility rates for periods beyond January 2018. 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 commodify 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 kansactions
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.
FERC FORM NO.1 .12-88 P 123.35
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
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 31,2015 (dollars in thousands):
Fair Value
(Net) at
December 31,
2015
Valuation
Technique Unobservable Input Range
Power exchange agreement (21,961) Surrogate facility
pricing
O&M charges
Escalation factor
Transaction volumes
$33.52-$43.6s44wh (r)
30A - 2016 to 2019
233,054 - 397,030 MWhs
Power option agreement (124)Black-Scholes-
Mefton
Stike price
Delivery volumes
Volatility rates
$35.4344Wh -2016
s48.7844wh - 2019
t57,517 -285,979 MWhs
0.20 (2)
Natural gas exchange
agreement
(5,039) Internally derived
weighted average
cost ofgas
Forward purchase
prices
S1.67 - S2.84/mmBTU
Forward sales prices $1.88 - $3.68/mmBTU
Purchase volumes I 15,000 - 310,000 mmBTUs
Sales volumes 30,000 - 310,000 mmBTUs
(l ) The average O&M charges for the delivery year beginning in November 2015 were $39.27 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
charges for the delivery year beginning in 20 I 5 are 543.52 for Washington and $39 .27 for ldaho.
(2) The estimated volatility rate of 0.20 is compared to actual quoted volatility rates of 0.37 for 2016 to 0.24 in January 2018.
Avista Corp.'s risk management department and accounting department are responsible for developing the valuation methods
described above and both groups report to the Chief Financial Officer. The valuation methods, sigrrificant inputs and resulting fair
values described above are reviewed on at least a quarterly basis by the risk management department and the accounting department to
ensure they provide a reasonable estimate of fair value each reporting period.
The following table presents activity for energy commodity derivative assets (liabilities) measured at fair value using significant
unobservable inputs (Level 3) for the years ended December 3l (dollars in thousands):
Natural Gas Power Power
Exchange Exchange Option
Agreement Agreement Agteement Total
FERG FORM NO. 1 (ED.12.88 P 123.36
Name of Respondent
Avisia Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
Year ended December 31, 2015:
Balance as of January 1,2015 S (35) $ (23,299) $ (424) $ (23,758)
Total gains or losses (realized/unrealized):
lncluded in regulatory assets/liabilities (l) (6,008) (6,198) 300 (1 1,906)
Settlements 1,004 7,536 8,540
Ending balance as of December 31,2015 (2)$ (5,039) S (21,961) $ (124) $ (27,124)
Year ended December 31,2014:
Balance as ofJanuary 1,2014 $ (1,219) S (14,441) $ (775) $ (16,435)
Total gains or losses (realized/unrealized):
Included in regulatory assets/liabilities (l) 3,873 (10,002) 351 (5,778)
Settlements (2,689) 1,144 (1,545)
Ending balance as of December 31,2014 (2)$ (3s) $ (23,299) $ (424) $ (23,7s8)
(l) All gains and losses are included in other regulatory assets and liabilities. There were no gains and losses included in either net
income or other comprehensive income during any of the periods presented in the table above.
(2) There were no purchases, issuances or transfers from other categories of any derivatives instruments during the periods presented
in the table above.
NOTE 15. COMMON STOCK
The Company had a Direct Stock Purchase and Dividend Reinvestrnent Plan under which the Company's shareholders could
automatically reinvest their dividends and make optional cash payments for the purchase of the Company's common stock at current
market value. This plan was terminated by the Company in 2014.
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 (cunently there are no preferred shares outstanding),
o certain covenants applicable to the Company's outstanding long-term debt and committed line of credit agreements,
o the hydroelectric licensing requirements of section l0(d) of the FPA (see Note l), and.
. certain requirements under the Public Utility Commission of Oregon (OPUC) approval of the AERC acquisition. As
of July I , 2015 (one year following the acquisition date), the OPUC does not permit one-time or special dividends
from AERC to Avista Corp. and does not permit Avista Corp.'s total equiry to total capitalization to be less than 40
percent, without approval from the OPUC. However, the OPUC approval does allow for regular disributions 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 3I :
2015 2014
Dividends paid per common share $ 1.32 $ t.27
FERC FORM NO. 1 (ED. 12-88 P 123.37
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(21 A Resubmission
Date of Report
(Mo, Da, Yr)
0411512016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
Under the covenant applicable to the Company's committed line of credit agreement, which does not permit the ratio of "consolidated
total debt" to "consolidated total capitalization" to be greater than 65 percent at any time, the amount of retained earnings available for
dividends at December 31, 2015 was limited to approximately $385.3 million.
Under the requirements of the OPUC approval of the AERC acquisition as outlined above, the amount available for dividends at
December 3 I , 201 5 was limited to approximately $23 I .0 million.
The Company has l0 million authorized shares of preferred stock. The Company did not have any preferred stock outstanding as of
December 3 l, 20 15 and 2014.
Stoc k Rep urcltase Programs
During 2014, Avista Corp.'s Board of Directors approved a program to repurchase up to 4 million shares of the Company's
outstanding common stock (2014 program). Repurchases of common stock under this program began on July 7, 2014 and the program
expired on December 31,2014. Repurchases were made in the open market or in privately negotiated transactions. Under the 2014
program the Company repurchased 2,529,615 shares at a total cost of $79.9 million and an average cost of $3 1.57 per share. The
Company did not make any repurchases under this program subsequent to October 2014.
Avista Corp. initiated a second stock repurchase program on January 2,2015 that expired on March 31,2015 for the repurchase of up
to 800,000 shares of the Company's outstanding comrnon stock (frst quarter 2015 program). The number of shares repurchased
through the first quarter 20 I 5 program was in addition to the number of shares repurchased under the 20 14 program, which expired on
December 31,2014. Under the first quarter 2015 program, the Company repurchased 89,400 shares at a total cost of $2.9 million and
an average cost of$32.66 per share. All repurchased shares underthe 2014 program and the first quarter 2015 program reverted to the
status of authorized but unissued shares.
NOTE 16. 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.
C alifo rnia Refund Pro c ee ding
Recently, APX, a market maker in these proceedings in whose markets Avista Energy participated in the summer of 2000, has asserted
that Avista Energy and its other customer/participants may be responsible for a share of the disgorgement penalty APX may be found
to owe to the California parties. The penalty arises as a result of the FERC finding that APX committed violations in the Califomia
market in the summer of 2000. APX is making these assertions despite Avista Energy having been dismissed in FERC Opinion No.
536 from the on-going administrative proceeding at the FERC regarding potential wrongdoing in the California markets in the summer
of 2000. APX has identified Avista Energy's share of APX'S exposure to be as much as $16.0 million even though no wrongdoing
allegations are specifically attributable to Avista Energy. Avista Energy believes its settlement insulates it from any such liability and
that as a dismissed parry it cannot be drawn back into the litigation. Avista Energy intends to vigorously dispute APX's assertions of
indirect liability, but cannot at this time predict the evenfual outcome.
FERC FORM NO.1 1 '123.38
Name of Respondent
Avista Corporation
This Report is:
(1)X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
P ac iJic No rthw est Refun d Pro c eedin g
In July 2001 , the FERC 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 justify the imposition of
refunds. In August 2007, the Ninth Circuit found that the 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 hndings
must be reevaluated in light of the new evidence. The Ninth Circuit expressly declined to direct the FERC to grant refunds. On October
3,2077, 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 I , 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 demonstrating 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 sufficient 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.
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 California AG (on behalf of CERS). The FERC has approved the settlements and they are
final. The remaining direct claimant against Avista Corp. and Avista Energy in this proceeding is the City of Seattle, Washington
(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 identiff any specific
contracts at issue; 2) Seattle failed to demonstrate that contracts with either Avista Corp. or Avista Energy imposed an excessive
burden on consuners 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 of substantive provisions of the FPA 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 FPA. On May 22,2015, the FERC issued its Order on
Initial Decision in which it upheld the ALJ's Initial Decision denying all of Seattle's claims against Avista Corp. and Avista Energy.
Seattle filed a Request for Rehearing of the FERC's Order on Initial Decision which was denied on December 31,2075. Seattle
appealed the FERC's decision to the Ninth Circuit. 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 Monttna Environmental Informalion Center Complainl Against the Owners of Colstrip
On March 6,2013, the Sierra Club 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 15 percent interest in Units 3 & 4 of Colstrip. The other Colstrip co-Owners are
Talen (formerly PPL Montana), Puget Sound Energy, Portland General Electric Company, NorthWestem Energy and PacifiCorp. The
Complaint alleges certain violations of the Clean Air Act, including the New Source Review, Title V and opacity requirements.
On September 21,2013, 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 l, 2001 Colstrip projects.
On August 27,2014, the Plaintiffs filed a Second Amended Complaint. The Second Amended Complaint withdraws from the
FERC FORM NO. 1 (ED. 12-88 123.39
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
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 Review. 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 Plaintiffs have since indicated that they do not
intend to pursue two of the seven projects, leaving a total of five projects remaining. A number of motions for summary judgment were
filed by both the Plaintiffs and the defendants. The Court issued its rulings on these motions and, as a result, only fwo projects remain
for trial. The Plaintiffs have filed objections to the order.
The case has been bifurcated into separate liability and remedy trials. The Court has set the liability trial date for May 3 1, 20 16. No
date has been set for the remedy trial.
Management believes that it is reasonably possible that this matter could result in a loss to the Company. However, due to uncertainties
concerning this matter, Avista Corp. cannot predict the outcome or determine whether it would have a material impact on the
Company.
Cabinet Gorge Tolal Dissolved Gas Abutement Plan
Dissolved atmospheric gas levels (referred to as "TDG") in the Clark Fork River exceed state of Idaho and federal water quality
numeric standards downstream of Cabinet Gorge during periods when excess river flows must be diverted over the spillway. Under the
terms of the Clark Fork Settlement Agreement as incorporated in Avista Corp.'s FERC license for the Clark Fork Project, Avista Corp.
has worked in consultation with agencies, tribes and other stakeholders to address this issue. Under the terms of a gas supersaturation
mitigation plan, Avista is reducing TDG by constructing spill crest modifications on spill gates at the dam, and the Company expects to
continue spill crest modifications over the next several years, in ongoing consultation with key stakeholders. Avista Corp. cannot at
this time predict tle outcome or estimate a range of costs associated with this contingency; however, the Company will continue to
seek recovery, through the ratemaking process, of all operating and capitalized costs related to this issue.
Fish Passage at Csbinet Gorge and Noxon Rapids
In 1999, the United States Fish and Wildlife Service (USFWS) listed bull trout as threatened under the Endangered Species Act. In
20 10, the USFWS issued a revised designation of critical habitat for bull trout, which includes the lower Clark Fork River. The
USFWS issued a final recovery plan in October 2015.
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 feasibility of fish passage at
Cabinet Gorge and Noxon Rapids. The results of these srudies led, in part, to the decision to move forward with development of
permanent facilities, among other bull trout enhancement efforts. Fishway designs for Cabinet Gorge have been completed, and the
Company is developing construction cost estimates currently. The Company believes its ongoing efforts through the Clark Fork
Settlement Agreement continue to effectively address issues related to bull trout. Avista Corp. cannot at this time predict the outcome
or estimate a range of costs associated with this contingency; however, 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.
C o llectiv e B arg aining 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 expires in March 20l6.In October 2015, a new collective bargaining agreement concerning
wages over the three-year period 2016 through 2018 was approved by the local IBEW in Washington and Idaho. The new collective
bargaining agreement will be effective in March 20 16.
A three-year agreement in Oregon, which covers approximately 50 employees, expires in March 2017.
FERC FORM NO.1 .12-88 P 123.40
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
There is a risk that ifcollective bargaining agreements expire and new agreements are not reached in each ofourjurisdictions,
employees could strike. Given the magritude of employees that are covered by collective bargaining agreements, this could result in
disruptions of our operations. However, the Company believes that the possibility of this occurring is remote.
Customer Information and Work Management Systems Project Cost Recovery
Over the past four years, Avista Corp. has invested significant capital into Project Compass. Project Compass was completed and went
into service during the first quarter of 2015. As parl of the Washington electric and natural gas general rate cases filed in February
2015 and the Oregon natural gas general rate case filed in May 2015, Avista Corp. requested the full recovery of the Washington and
Oregon share of the costs associated with this project.
On July 27 , 2015, the UTC Staff in the Company's electric and natural gas general rate cases filed responsive testimony. lncluded in
their testimony was a recommendation to disallow $ 12.7 million (Washington's share) of Project Compass costs primarily related to the
delay in the completion of the project. In a UTC order received in January 2016, the UTC approved the full recovery of Washington's
share of Project Compass costs with no disallowances.
In October 2015, the OPUC staff filed testimony in the Company's natural gas general rate case which included a recommendation to
disallow $1.2 million (Oregon's share) of Project Compass costs, similar to the initial recommendation in Washington. In an OPUC
order received in February 2016,the OPUC approved the full recovery of Oregon's portion of Project Compass costs, with no
disallowances.
Ollter Contingencies
In the normal course of business, the Company has various other legal claims and contingent matters outstanding. The Company
believes that any ultimate liability arising from these actions will not have a material 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 commitrnents
for remediation of contaminated sites, including assessments of ranges and probabilities of recoveries from 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, plants and wildlife 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 these issues.
Under the federal licenses for its hydroelectric projects, the Company is obligated to protect its property rights, including water rights.
In addition, the company holds additional non-hydro water rights. The state of Montana is examining the status of all water right claims
within state boundaries through a general adjudication. Claims within the Clark Fork River basin could adversely affect the energy
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. The
Company is and will continue to be a participant in these and any other relevant 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. The Company will continue to seek recovery, through the ratemaking process, of all operating and
FERC FORM NO. 1 (ED. 12-88 123.41
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
NOTES TO FINANCIAL STATEMENTS (Continued)
capitalized costs related to this issue.
NOTE 17. 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 incurr€d by Avista
Corp. and the costs included in base retail rates. This difference in net power supply costs primarily results from changes in:
. short-term wholesale market prices and sales and purchase volumes,
. the level and availability ofhydroelectric generation,
. 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 customers. Total net deferred power
costs under the ERM were a liability of $18.0 million as of December 31, 2015 compared to a liability of $14.2 million as of
December 31,2014, and these deferred power cost balances represent amounts due to customers.
Avista Corp. has a PCA mechanism in Idaho that allows it to modifr electric rates on October I of each year with IPUC approval.
Under the PCA mechanism, Avista Corp. defers 90 percent of the difference between certain 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 $0.2 million as of December 31, 2015 compared to a regulatory asset of $8.3 million as of December 31,2014.
Natural Gas Cost Deferrals and Recovery Mechanisms
Avista Corp. files a PGA in all three states it serves to adjust natural gas rates for: l) estimated commodity 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. Total net deferred natural gas costs to be refunded to customers were a liability of $17.9 million
as of December 3 I , 20 1 5 compared to a liability of $3.9 million as of Decemb er 37, 2014 .
Decoupling and Earnings Sharing Mechanisms
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 included in a general rate case, which could be
caused by changes in weather, energy conservation or tle economy. Generally, the Company's electric and natural 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 followingyear.
Washington Decoupling and Earnings Sharing
In Washington, the UTC approved the Company's decoupling mechanisms for electric and natural gas for a five-year period that
commenced January 1, 2015. Electric and natural gas decoupling surcharge rate adjustments to customers are limited to 3 percent on
an annual basis, with any remaining surcharge balance carried forward for recovery in a future period. There is no limit on the level of
rebate rate adjustments.
FERC FORM NO.1 12-88 123.42
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
YeariPeriod of Report
20151Q4
NOTES TO FINANCIAL STATEMENTS (Continued)
The decoupling mechanisms each include an after-the-fact earnings test. At the end ofeach calendar year, separate electric and natural
gas earnings calculations will be made for the prior calendar year. These earnings tests will reflect actual decoupled revenues,
normalized power supply costs and other normalizing adjustments.
As of December 31, 2015, the Company had a total net decoupling surcharge (asset) of $10.9 million for Washington electic and
natural gas customers and a liability (rebate to customers) for earnings sharing of $3.4 million for Washington electric customers.
Idaho F*ed Cost Adjustment (FCA) and Earnings Sharing Mechanisms
In Idaho, the IPUC approved the implementation of FCAs for electric and natural gas (similar in operation and effect to the
Washington decoupling mechanisms) for an initial term of three years, commencing on January 1,2016.
For the period 20 I 3 through 2015, the Company had an after-the-fact earnings test, such that if Avista Corp., on a consolidated basis
for elecfric and natural gas operations in Idaho, earned more than a 9.8 percent ROE, the Company was required to share with
customers 50 percent of any earnings above the 9.8 percent. There was no provision for a surcharge to customers if the Company's
ROE was less than 9.8 percent. This after-the-fact earnings test was discontinued as part of the settlement of the Company's 2015 Idaho
elechic and natural gas general rates cases. As of December 31, 2015 and December 31,2014,the Company had total cumulative
earnings sharing liabilities (rebates to customers) of $8.8 million and $10. I million, respectively for electric and natural gas customers.
NOTE 18. SUPPLEMENTAL CASH FLOW INFORMATION
2015 2014
Cash paid for interest
Cash paid (received) for income taxes
$72,405 $69,693
$(10,506) $41,154
FERC FORM NO. 1 (ED. 12-88 123.43
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinat(2) 1--1A Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
STATEMENTS OF ACCUMULATED COMPREHENSIVE NCOME, COMPREHENSIVE INCOME, AND HEDGING ACTIVITIES
1. Report in columns (b),(c),(d) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where appropriate.
2. Report in columns (0 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.
l-ine
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 ofAccount 219 at Beginning of
Preceding Year ( 1,585,855)( 4,234,075)
2 Preceding QtrfYr to Date Reclassifications
from Acct 219 to Net lncome 460,497
3 Preceding QuarterfYear to Date Changes in
Fair Value 1,125,358 ( 3,653,806)
4 Total (lines 2 and 3)1,585,855 ( 3,6s3,806)
5 Balance of Account 2'19 at End of
Preceding QuarterfYear ( 7,887,881)
b Balance ofAccount 219 at Beginning of
Current Year ( 7,887,881)
7 Current QtrfYr to Date Reclassifications
from Acct 219 to Net lncome
Current Quarterf/ear to Date Changes in
Fair Value 1,238,1',t9
Total (lines 7 and 8)1 ,238,1 1 0
I Balance of Account 21 9 at End of Current
Quarter/Year ( 6,649,771)
FERC FORM NO. 1 (NEW 06-02)Page 122a
Name ofRespondent
Avista Corporation
This Reoort ls:(1) 5llAn original(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
STATEMENTS OF ACCUMULATED COMPREHENSIVE INCOME. COMPREHENSIVE INCOME. AND HEDGING ACTIVITIES
Line
No.
Other Cash Flow
Hedges
lnterest Rate Swaps
(f)
Other Cash Flow
Hedges
lSpecifyl
(q)
Totals for each
category of items
recorded in
Account 219
(h)
Net lncome (Carried
Forward from
Page 1 1 7, Line 78)
(i)
Total
Comprehensive
lncome
o
1 ( 5,819,930)
2 460,497
3 ( 2,528,448)
4 ( 2,067,9s1)'t92,040,688 189,972,737
5 ( 7,887,881)
6 ( 7,887,881)
7
8 't ,238,1 't 0
9 1 ,238,1 1 0 123,227,041 124,465,151
'10 ( 6,649,771)
FERC FORM NO. 1 (NEW 06-02)Page'122b
r\ame or Kesponoenl
Avista Corporation
I I[5 nE(1) E(2) T
ron ts:
An Original
A Resubmission
uale or Kepon(Mo, Da, Yr)
04t15t2016
I EarrTEt ruu 9t ntrPut I
End of 2O'l5lQ4
SUMMARY OF UTILITY PLANT AND ACCUMUI.ATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
leport in Column (c) the amount for electric function, in column (d) the amount for gas function, in column (e), (0, and (g) report other (specifo) and in
:olumn (h) common function.
Line
No.
Classification
(a)
Total Company for the
Current Year/Quarter Ended
(b)
Electric
(c)
1 Utility Plant
2 ln Service
3 Plant in Service (Classified)4,912,498,99!3,525,164,548
4 Property Under Capital Leases 6,729,064 286,714
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
I Total (3 thru 7)4,919,228,063 3,525,45'.1,263
9 Leased to Others
't0 Held for Future Use 3,966,91f 3,776,33C
11 Construction Work in Progress 1 90,1 08,66t 152,073,99i
12 Acquisition Adjustments
13 Total Utility Plant (8 thru 12)5,113,303,643 3,681,301,58t
14 Accum Prov for Depr, Amort, & Depl 1,680,907,93€1,264,628,191
15 Net Utility Plant (13 less 14)3,432,395,705 2,416,673,391
16 Detail of Accum Prov for Depr, Amort & Depl
17 ln Service:
'18 Depreciation 1,626,086,02C 1,247,691,281
19 Amort & Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights
21 Amort of Other Utility Plant 54,821 ,918 16,936,91i
22 Total ln Service (18 thru 21)'t,680,907,938 1,264,628,19i
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) (22,26,30,31,321 1,680,907,938 't,264,628J9i
FERC FORM NO.1 (ED.12-89)Page 200
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) 5]nn orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4n5no16
Year/Period of Report
End of 2O15lQ4
SUMMARY OF UTILITY PI-ANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION. AMORTIZATION AND DEPLETION
Gas
(d)
Other (Specify)
(e)
Other (Specify)
(f)
Other (Speci!)
(s)
Common
(h)
Line
No.
962,527,50(424,806,951 3
858,862 5,583,48t 4
5
6
7
963,386,36/430.390.43(8
I
190,58t 1C
13,516,79t 24.517.87i 11
12
977,093,74{454,908,314 13
317,998,69r 98.281.05(14
659,095,051 356,627,263 't5
't7
316,058,41{62,336,32t 18
1,940,28(35,944,72t 21
317,998,69t 98,281,05(22
24
25
26
28
29
30
32
317,998,69I 98,281,05(33
FERC FORM NO.1 (ED. 12-89)Page 2O,l
Name of Respondent
Avista Corporation
This Reoort ls:(1) finn Originat(2) J--1A Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
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 '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, 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 1 06 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)
_tne
No.
Account
(a)
E atanceBeginning of Year
(b)
Addtttons
(c)
1 l.INTANGIBLE PLANT
2 (301) Orqanization
3 (302 Franchises and Consents 44.651.922
4 (303) Miscellaneous lntanoible Plant 17.361 .736 1.259.763
5 TOTAL lntangible Plant (Enter Total of lines 2, 3, and 4)62,0't3,658 1,259,763
6 2. PRODUCTION PLANT
7 A. Steam Production Plant
I (310) Land and Land Riohts 3.578.172 3.542.814I(31 Structures and lmprovements 124 235 34i 3.183.583
0 (312 Boiler Plant Equipment 167,81 5,95:2,069,21t
1 (313 Enqines and Enqine-Driven Generators 6.77C
2 $14 Turbooenerator Units 53.523.68!1,415,444
3 (315 Accessory Electric Equipment 27.144.54t 1 9.1 58
4 (316 Misc. Power Plant Eouioment 16.989,61:129,722
5 (3 17) Asset Retirement Costs for Steam Production 585.274 12.539.17(
6 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)397.879.36i 22.899,1 1{
7 B. Nuclear Production Plant
8 (320 Land and Land Riohts
I Q2 Structures and lmprovements
20 (322 Reactor Plant Equipment
21 (323 Turbooenerator Units
22 (324 Accessory Electric Equipment
23 G25 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. Hvdraulic Production Plant
27 (330) Land and Land Riqhts 59.736.099 200.554
28 (331) Structures and lmprovements 56,709,957 5,065,1 1
29 (332) Reservoirs, Dams, and Waterwavs 137.857.12e 15.997.037
30 (333) Water Wheels, Turbines, and Generators 167.781.138 65,554
31 (334) Accessorv Electric Eouioment 38,081,043 4,676,977
32 (335) Misc. Power Plant Equipment 9.307.717 281 .71C
33 (336) Roads, Railroads, and Bridqes 2,673,818 7.534
34 (33il Asset Retiremenl Costs for Hvdraulic Production
35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thtu 34\472,146,898 26.294.476
36 D. Other Production Plant
37 (340) Land and Land Riohts 905 167
38 (341 Structures and lmprovements 16,768,906 24,454
39 342)Fuel Holders. Products. and Accessories 21.300.798 346,s3(
40 (343) Prime Movers 23,909,470
41 344 Generators 205.549.077 1.030.96t
42 (345) Accessorv Electric Eouioment 20.713.551 159.851
43 (346) Misc. Power Plant Equipment 1,524,454 284,56;
44 (347) Asset Retirement Costs for Other Production 351.683
45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)291 ,023,1 06 1 ,846,18:
46 TOTAL Prod. Plant (Enter Total of lines 16. 25. 35. and 45)1 ,161 ,049,36€51 .O39.771
FERC FORM NO. 1 (REV.12-05)Page 204
Name of Respondent
Avista Corporation
tnls KeDon ts:(1) 5]nn original(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
ELECTRIC PISNT lN SERVICE (Account t0l . 102, 103 and 106 (Continued)
distributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these
amounts. Careful observance of the above instructions and the texts of Accounts 10'1 and 106 will avoid serious omissions of the reported amount of
respondent's plant actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utility plant accounts. 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 (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 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. If 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
(fl
Balance at
End of Yeart/ol
Lrne
No.
2
44.651.922 3
187,799 40,337 18.474.037 4
187,795 40,337 63,125,959 5
7,120.986 8
113,14S 131 .305.776 I
3,377,214 166,507,956 10
6.770 11
494,954 54,444,179 12
141,01 1 27.022.693 13
2.65i 17,116,678 14
13.124.454 '15
4,128,98f 416.649.492 16
't8
't9
20
21
22
23
24
25
59.936,653 27
66,88C 61 .708.1 87 28
14.80C 153.839.353 29
17,892 167,828,800 30
38,096 -13s.752 42.584.172 31
63.023 9,526,404 32
2,681,352 33
34
200,691 -135,752 498,104,931 35
905,1 67 37
16,793,360 38
269.222 21.377.912 39
23,909.470 40
1,390 206,578,655 41
92.683 20.780.726 42
33,673 1,775,348 43
35'1.683 44
396,968 292.472.321 45
4,726,644 -135,752 1,207,226,744 46
FERC FORM NO.1 (REV.12-05)Page 205
Name of Respondent
Avista Corporation
Thas Reoort ls:(1) 5]nn orisinat
(2') 1-1A Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
LLEC I RIC PLANT lN SERVICE (Account 101 , 102, 1 03 and 106) (Continued)
_tne
No.
Account
(a)
6atallceBeginning of Year
(b)
AOO&OnS
(c)
47 3. TRANSMISSION PLANT
48 (350) Land and Land Riqhls 19.563.34:1.601.222
49 (352) Structures and lmprovements 20,483,39:83,1 2a
50 (353) Station Equioment 232.781 .971 1 1 .1 00.63i
51 (354) Towers and Fixtures 17,125,52!47,03(
52 (355) Poles and Fixtures 179.710.422 1 9.1 35.35:
53 (356) Overhead Conductors and Devices 125,521.124 6,378,48i
54 (357) Underqround Conduit 2,973,O23 14,067
55 (358) Underqround Conductors and Devices 2,330,072 12.19t
56 (359) Roads and Trails '1 ,951,87t 14,91!
57 (359.1) Asset Retirement Costs for Transmission Plant
58 TOTAL Transmission Plant (Enter Total of lines 48 thru 57)602.440,74t 38.387,03t
59 4. DISTRIBUTION PLANT
60 (360) Land and Land Riohts 7.355.274 -60.01t
61 (361) Structures and lmorovements 18,850,82€1,593,40i
62 (352) Station Equipment 122,584,789 2.550.1 3S
63 (363) Storaoe Batterv Eouioment 2.354.23!
64 (364) Poles. Towers. and Fixtures 307.104,12C 32,093,561
55 (365) Overhead Conductors and Devices 197.953.993 15.666.30i
66 (366) Underqround Conduit 91.963.44!6,630,73€
67 (367) Underoround Conductors and Devices 160.182,714 13,858,581
68 (368) Line Transformers 219.388.81'l 14.856.O72
69 (369) Services 142,839,61C 8,672,644
70 (370) Meters 48.222.967 1.323.07i
71 (371) lnstallations on Customer Premises
72 (372) Leased ProDertv on Customer Premises
73 (373) Street Liqhtinq and Siqnal Svstems 40.344.482 9.475.20e
74 (374) Asset Retirement Costs for Distribution Plant 129,70i
75 TOTAL Distribution Plant (Enter Total of lines 60 thru 74)1.356.920.741 109,014,041
76 5. REGIONAL TMNSMISSION AND MARKET OPERATION PLANT
77 (380) Land and Land Riqhts
78 (381) Structures and lmorovements
79 '382) Computer Hardware
80 [383) Computer Software
81 '384) Communication Eouioment
82 [385) Miscellaneous Reqional Transmission and Market Operation Plant
83 386) Asset Retirement Costs for Reoional Transmission and Market Ooer
84 TOTAL Transmission and Market Operation Plant fiotal lines 77 thru 83)
85 6. GENEML PLANT
86 (389) Land and Land Riqhts 398,664
87 [390) Structures and lmDrovements 7.445.146 -26,01!
88 39"1) Office Furniture and Eouioment 8,929,247 1,152,791
89 (392) Transportation Eouioment 30,075,1 82 4.843.60t
90 (393) Stores Equipment 395.329 5.17i
91 394) Tools. Shoo and Garaoe Eouioment 3,007,814 926,731
92 (395) Laboratory Equipment 677.662 -41
93 (396) Power Operated Equipment 34.564,325 90,55t
94 (397) Communication Eouioment 57,689,690 3,444,42i
95 (398) Miscellaneous Equioment 80.897
96 SUBTOTAL (Enter Total of lines 86 thru g5)143.263.956 10.437.234
97 (399) Other Tanqible ProDertv
98 (399.1) Asset Retirement Costs for General Plant
99 TOTAL General Plant (Enter Total of lines 96, 97 and 98)143.263,956 10,437.234
100 TOTAL (Accounts 101 and 106)3,325,688,469 210,137.851
101 (102) Electric Plant Purchased (See lnstr. 8)
102 (Less) (102) Electric Plant Sold (See lnstr. 8)
103 (1 03) Exoerimental Plant Unclassified
104 TOTAL Electric Plant in Service (Enter Total of lines 100 thru 103)3.325.688.469 210.137.851
FERC FORM NO. 1 (REV.12-0s)Page 206
Name of Respondent
Avista Corporation
This Report ls:(1) [An Original(2) l-lA Resubmission
Date of Reporl
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
ELECTRIC PLANT lN SERVICE (Account 101 . 102. 103 and 106) (Continued)
Ketrrements
(d)
AdJustments
(e)
Transfers
(fl
Balance at
End of Year(o)
Line
No.
14 777,200 21 .941 ,751 48
28,34t 20,538,1 73 49
984.823 142.094 243,039.879 50
17,172,555 51
427,536 198.418.239 5l
214.628 131.684.983 53
2,987,090 54
2.342.270 55
1,966,794 56
57
1,655,346 919,29r 640,091,734 58
59 299 611,50t 7,847.465 60
51 .819 -4.53I 20,387,882 bt
563,512 285.1 3!124.856.555 62
2.354,235 63
710.655 29,072 338,516,198 64
72,499 29.072 2'13.576.868 65
25,216 259,22i 98,828,1 88 bb
177.561 98,65:173,962,389 67
132,263 234,112.620 68
50,620 151,461,634 69
42.081 49,503.959 70
71
72
441 ,735 49.377,953 73
129,707 74
2,327.260 1,308,131 1.464.915.653 75
77
78
79
80
81
82
83
84
398,664 86
49,55S -340,997 7,028,571 87
850.84€-40.337 9.1 90.855 88
888,538 108,127 34,1 38,376 89
400,506 90
209,400 3.725.151 91
95.431 582,187 92
1,156,681 -62,627 33.435.575 93
73,030 49,304 61 ,1 10,39'1 94
80,897 95
3,323,488 -286,530 1 50.091 ,173 96
97
98
3,323,488 -286,530 1 50,091 ,173 99
12.220.537 '1 ,845,480 3,525,451,263 100
101
102
103
12 220 537 1,845,480 3.525.451 .263 104
FERC FORM NO. 1 (REV. 12-05)Page 207
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinal(2) ;-1A Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 20151Q4
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 original cost was transferred to Account 105.
LineNo.
uescnplron ano Localron
Of Progertv
Lrare LJflgrnaily rncruoec
in This Account(b)
uale Expecleo ro oe useo
in Utilip Service
Balance at
End of Year(d)
?
Distribution Plant Land, Spokane, Washington May 2006 Unknown 559,935
Distribution Plant Land, Spokane, Washington Aug 2008 Unknown 301,889
Distribution Plant Land, Spokane, Washington Oct 2008 Unknown 1,457,302
7 Distribution Plant Land, Carlin Bay, ldaho Dec 2010 Unknown 162,352
Distribution UG Plant Conduit, Spokane, Washington Dec 2010 Unknown 22,437
I Distribution UG Plant Conductors, Spokane, Washingto Dec 2010 Unknown 197,444
10 Distribution Plant Land, Spokane, Washington Mar 2011 Unknown 540,307
11 Transmission Plant Land, Spokane, Washington Dec 201 1 Unknown 431 ,600
1 Other Production Plant Land, Spokane, Washington Dec201'l Unknown 40,896
13 Transmission Plant Land, Spokane, Washington July 2014 Unknown 62,1 68
14
'15
16
17
18
19
20
22
23
24
25
26
27
28
29
30
31
5/
2t
34
35
36
37
38
39
4A
4'.!
42
43
44
45
46
47 Total 3,776,33(
FERC FORM NO.1 (ED.12-96)Page 214
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) fiRn Origlnat(2) l-lA Resubmission
uate o1 Kepon(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
CONSTRUCTION WORK IN PROGRESS - - ELECTRIC (Account 107)
1 . Report below descriptions and balances at end of year of projects in process of conshuction (1 07)
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and Demonstrating (see
Account'107 of the Uniform System of Accounts)
3. Minor projects (5% of the Balance End of the Year for Account 107 or $1 ,000,000, whichever is less) may be grouped.
Line
No.
Description of Project
(a)
Construction work in progress -
Electric (Account 107)
(b)
1 Nine Mile Redevelopment 52,871,978
2 Little Falls Powerhouse Redevelopment 17,562.255
3 CG HED U#1 Refurbishment 14,553,487
4 Noxon 230 kV Substation - Rebuild 'I 3,986,517
5 PF S Channel Gate Replacement 13.949.6'14
6 Clark Fork lmplement PME Agreement 8,954,226
7 Spokane River lmplementation (PM&E)2,635,233
8 Benton-Othello 1 1 5 Recond 2,460,761
9 Mobile Substation - Purchase New Mobile Subs 2,370,029
10 Regulating Hydro 2,230.445
11 Greenacres 1 1 5-1 3kV Sub - New Construct 2,034,757
12 Transportation Equip 1 ,840,416
13 WSDOT Highway Franchise Consolidation 1 ,1 29,563
14 Minor Projects <g1M 15,494,300
15
16 Research, Development, and Demonstrating:
17 SGDP-Pullman Smart Grid Demonstration Project 411
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43 TOTAL 1s2,073,992
FERC FORM NO.1 (ED.12-87)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1Rn orisinat(2) l-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILI'ry PLANT (Account 108)
'l . 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 2O4-2O7, 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 yeil end in the appropriate functional
classifications.
4. Show separately interest credits under a sinking fund or similar method of depreciation accounting.
Section A. Balances and Changes During Year
LIIIE
No.
rlem
(a)
_ I Orat.(c+c,+e)
(b)
9Ir 19 r ra5ervtce
(c)
Ltgvu t9 r tat tt I tgfor Future Use(d)
EteutltG rtalltLeased to Others
(e)
1 Balance Beginning of Year 1,181,974,21i 1.181 ,974,21i
(403) Depreciation Expense 81,873,851 81,873,851
(403.1) Depreciation Expense for Asset
Retirement Costs
(413) Exp. of Elec. Plt. Leas. to Others
Transportation Expenses-Clearing 4,587,922 4,587,921
Other Clearing Accounts
Other Accounts (Specify, details in footnote):247,12i 247,12i
TOTAL Deprec. Prov for Year (Enter Total of
lines 3 thru 9)
86,708,89€86,708,89(
1 Book Cost of Plant Retired 11.827.944 11.827.941
Cost of Removal 4,650,743 4,650,74a
1 Salvage (Credit)4',t1.182 411,18i
TOTAL Net Chrgs. for Plant Ret. (Enter Total
of lines 1 2 thru 14)
16,067,50€16,067,50r
Other Debit or Cr. ltems (Describe, details in
footnote):
-4,924,327 -4,924,321
1 Book Cost or Asset Retirement Costs Retired
1(Balance End of Year (Enter Totals of lines 1
10, 15, 16, and 18)
1.247.691.281 '1,247,691,281
Section B. Balances at End of Year According to Functional Classification
2(Steam Production 283,063,10C 283,063,'10(
21 Nuclear Production
22 Hydraulic Production-Conventional 133,008,042 133,008,042
23 Hydraulic Production-Pumped Storage
24 Other Production 101 ,483.944 '101 ,483,944
2!Transmission 201,510,322 20't,510,322
2e Distribution 461 .172.457 461,172,45i
21 Regional Transmission and Market Operation
2t General 67,453,416 67,453,411
2l TOTAL (Enter Total of lines 20 thru 28)1,247,691,281 1,247,691,28
FERC FORM NO.1 (REV. 12-05)Page 219
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
: 219 Line No.:7 Column: c
Change in Remowal Work in Progress $-4,924,328
FERC FORM NO.1 (ED. 1 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn original(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.
1 . Report below investments in Accounts 123.1 , investments in Subsidiary Companies.
2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in
columns (e),(0,(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, 4nd 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 .
LIIIE
No.
uescilpuon or rnveslmenl
(a)
Date Acquired
(b)
Date OfMtqrity AMOUNI OI INVESTMENI AI
Beoinnino of Year- (d)-
1
2 lnvestment in Avista Capital 1 997 206,138,971
3 Avista Capital - Equity in Earnings -148,878,702
4 lnvestment in AERC 2014 89,816,380
5 AERC - Equity in Earnings 1,'t79,202
6
7
I
I
0
1
2
2
4
5
6
7
8
I
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42 Iotal Cost ofAccount 123.1 $ 0l TOTAL 148,255,851
FERC FORM NO.I (ED. 12-89)Page 224
Name of Respondent
Avista C0rporation
tnrs KeDon ts:(1) []An originat(2) TIA Resubmission
Date oI F(epon(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
INVE.SIMtNIS lN SUBSIDIARY COMPANIES (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 ofthe 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 5uDstotary
Earninlsrof Year
Kevenues tor Year
(f)End fl,Year
Garn or Loss trom lnvestment
Disoosed of' (h)
Line
No.
1
206.1 38,971 2
4,856,990 144.021 .712 3
89,816,380 4
6,307,795 1,905.356 5,581,641 5
6
7
8
I
10
1',\
12
13
14
15
'16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
11,'164,785 1,905.356 157,51 5,280 42
FERC FORM NO.1 (ED. 12-89)Page 225
Name of Respondent
Avista Corporation
This Report ls:(1) [An Original(2) J-lA Resubmission
Date of Report(Mo, Da, Yr)
o4t1512016
Year/Period of Report
End of 2O15lQ4
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);
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 during the year (in a footnote) showing general classes of material and supplies and the
various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
clearing, if applicable.
Line
No.
Account
(a)
Balance
Beginning of Year
(b)
Balance
End of Year
(c)
Department or
Departments which
Use Material(d)
1 Fuel Stock (Account 151)4,116,727 3,293,585 (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)17,901,172 23.000.1 60 (1)
6 Assigned to - Operations and Maintenance
7 Production Plant (Estimated)2,752,174 3,061 ,532 (1)
8 Transmission Plant (Estimated)122,300 9'1,062 (1)
9 Distribution Plant (Estimated)359,649 299,907 (1)
10 Regional Transmission and Market Operation Plant
(Estimated)
11 Assigned to - Other (provide details in footnote)8,284,177 7,479,110 (1 ),(2)
12 TOTAL Account 154 (Enter Total of lines 5 thru 11)29,419,472 33,931,771
13 Merchandise (Account 1 55)
14 Other Materials and Supplies (Account 156)
15 Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Util)
16 Stores Expense Undistributed (Account 163)
17
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)33,536,1 99 37,225,356
FERC FORM NO.'t (REV.12-0s)Page 227
Name of Respondent
Avista Corooration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t't5t2016
Year/Period of Report
20151Q4
FOOTNOTE DATA
I
I
(1) Electric
(2) Natural Gas
(1) Electric
(2) Natural Gas
lSchedule Page: 227 Line No.:7 Column: d
(1)Electric
(2) Natural Gas
(1)Electric
(2) Natural Gas
(1)Electric
(2) Natural Gas
(1)Electric
(2) Natural Gas
FERC FORM NO. 1 {ED. 12 P 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1)E An Original(2)- A Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
gn6 6y 2015/Q4
Transmission Service and Generation Interconnection Study Costs
'1 . Report the particulars (details) called for concerning the costs incurred and the reimbursements received for performing transmission service and
generator interconnection studies.
2. List each study separately.
3. ln column (a) provide the name of the study.
4. ln column (b) report the cost incurred to perform the study at the end of period.
5. ln column (c) report the account charged with the cost of the study.
6. ln column (d) report the amounts received for reimbursement of the study costs at end of period.
7. ln column (e) report the account credited with the reimbursement received for performing the study.
LIIIE
No.Description
(a)
Costs lncurred During
Period
(b)
Account Charged
(c)
RermbursementsReceived During
the Period
(d)
Account Credited
With Reimbursement
(e)
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
18
19
20
22 Avista Nine Mile Upgrade 6,710 185200
23 Gordon Butte Energy Storage 973 186200
24 Rattlesnake Flat lntr 28,791 186200
25 Stump Farmers 179 186200
26 Saddle Mountain East 5,930 't86200
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO. 1/1-F/3-Q (NEW. 03-07)Page 231
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
1 Line No.: 22 Column: bife to date cosEs.
: 231 Line No.:23 Column: b
TotaL l-if e to date costs.
$9!_edule Page: 231 Line No.:2!* Column: bTotal life to daEe costs.
ITotal life to date costs.Column: b I
s;Column: bTotal lif e t.o date cosEs.
FERC FORM NO. 1 (ED. 12.87 450.1
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
lhrs KeDon ls:(1) 5]Rn orisinat(2) nA Resubmission
uate oI Kepon(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15tQ4
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 at 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 of
Other Regulatory Assets
(a)
Balance at Beginning
of Cunent
Ouarterffear
(b)
Debits
(c)
CREDITS Balance at end of
Cunent Quarlerffear
(0
Written ofi During the
Quader fYear Accounl
chareed (d)
Written off During
the Period Amount
(e)
1 Req Asset Post Ret Liab 235,758,1 03 283 749,255 235.008.84t
2 Requlatorv Asset FAS109 utilitv Plant 44,773,122 283 2,668,880 42,104,24i
3 Regulatory Asset Lancaster Generation 1,246,667 407 1,246,667
4 Regulatory Asset FAS109 DSIT Non Plant 48,022,781 3,804,812 51,827,593
5 Regulatory Asset FAS109 DFIT State Tax Cr 4,238,612 413,509 4,652,121
6 Regulatory Asset FAS109 WNP3 3,441,373 283 737,482 2,703,891
7 Regulatory Asset- Spokane River Relicense 464,890 407 78,736 386,154
8 Regulatory Asset Spokane River PM&E 429,262 557 73,312 355,95C
I Reoulatorv Asset Lake CDA Fund 9,015,469 407 21 1,065 8,804,404
10 Regulatory Asset- Lake CDA IPA Fund 2,000,00c 2,000,00c
11 Requlalory Asset Spokane River TDG ldaho 468,893 468,893
12 Reo Assets- Demuolinos Surcharoe s,46C 't8t 5,64(
13 Reoulatorv Asset- Lake CDA DEF Costs 1,277 ,422 407 32,719 1,244703
14 DEF CS2 & COLSTRIP s,804,31 407 981,015 4,823,29e
15 Reardan Wind Generation 170,529 407 170,529
16 lD Wind Gen AFUDC 46,171 407 46,171
17 Requlatorv Asset Wartsila Units 1 53,1 s6 407 153,156
18 MTM St Reoulatorv Asset 29,640,374 244 12,380,197 17,260,177
19 MTM Lt Reoulatorv Asset 24,483,175 7,936,54t 32,419,723
20 Reoulatory Asset FAS143 Asset Retirement Oblioation 2,301,253 574,64t 2,875,898
21 Reo Asset AN- CDA Lake Settlement 34,516,1 76 407 8M,086 33,632,09C
22 Reo Asset WA-CDA Lake Settlement 900,034 407 152,118 747,916
23 Requlatorv Asset Workers Como 2,194,343 407 146,5'11 2,047,832
24 Requlatorv Assel lD PCA Defenal 1 932,887 932,887
25 Regulatory Asset lD PCA Defenal 2 6,21 1,80i 557 6,211,80i
26 Requlatory Asset lD PCA Defenal 3 2,078,991 557 2,078,991
27 Spolone Rlver TDG 871,184 407 290,39r 580,789
28 Settled lnterest Rate Swap Asset 33,964,53{6,821,977 40,786,512
29 DSM Asset 4,603,41a 3,'167,519 407 4,603.41{3,1 67,519
30 Unsettled lnterest Rate Swaps Assel 77,062,517 6,9'10,260 83,972777
31 Other Req Assets 103,53(117,677 221,213
32
33
34
35
36
37
38
39
40
41
42
43
44 TOTAL:576,247,558 30,680,014 33,896,s0i 573,031,070
FERC FORM NO. 1/3-Q (REV. 02-04)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) [lAn orisinat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
o4115t2016
Year/Period of Reporl
End of 2O15lQ4
MISCELLANEOUS DEFFERED DEBITS (Account 1 86)
'l . 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
Account
Charoed(d\
Amount
(e)
1
2 Colstrip Common Fac.1 ,1 1 0,999 406 1,110.999
3 Regulatory Asset-Mt Lease Pvmt 631.197 540 360.684 270.513
4 Reoulatorv Asset-Mt Lease Pvmt 1 ,353,216 540 676,632 676,584
5 Colstrip Common Fac.2,355,642 2,355,642
5 Prepaid Airplane Lease LT 24.528 417.43t 931 441,966
7 Misc DD- Airolane Lease 21 ,692 493,70t 515,400
I Plant Alloc of Clearinq Jrl 3.530.342 1.642.293 1.888.049
I Misc Postino Susoense 43.137 72,15t VAR 115,295
10 Renewable Enerov-Cert Fees 67,688 557 45,938 21,750
11 Nez Perce Settlement 150.325 557 5.212 145.113
12 Req Asset lD-Lake CDA 1 78,1 06 506 30,975 147,131
13 Credit Union Labor and Exo 36,474 26,501 62.978
14 Misc Work Orders <$50,000 -109.222 23.13(VAR -86,092
15 Subsidiary Billinqs 433,608 38,04:VAR 471,651
16 MiscDeferred Debits (WA)16.56t 16.568
17 Requlatory Assets Consv 1.A7A.235 276.34(2.154,581
18 Reo Asset-Decouolino deferred 13,305,97S 13.305.979
'19 Optional Wind Power -215.056 a a?1 909 -206,235
20 Gas Telemetrv eouio 6,503 1,680 4,823
21 Misc Deferred Debits/Res Acctq 225.36'.1 2?5 361
22 Mutual Aid Response PGE 81,208 81,208
23 Deferred Proiect Comoass - lD 3.346.90i 3.346.902
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 uererreo Kegurarory uomm.
Expenses (See paqes 350 - 351 )
49 TOTAL 11,803,98:26.759,597
FERC FORM NO.1 (ED.12-94)Page 233
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5_;An Originat(2) [-iA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O'l5lQ4
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes.
2. At Other (Specify), include deferrals relating to other income and deductions.
Ltne
No.
Description and Location
(a)
oataltG ut Deutlililu
of Year -
(b)
Balance at End
of Year
t/c)
1 Electric
8.884.982 10,573,200
6
Other
TOTAL Electric (Enter Total of lines 2 thru 7)8,884,982 10,573,200
Gas
1(1,147,64i 750,525
11
1i
1
1
1 Other
1€TOTAL Gas (Enter Total of lines 10 thru 15 1,147,64i 750,525
1 Other 113,228,841 124,7',t2,394
1 TOTAL (Acct 1 90) (Total of lines 8, 16 and 1 7)123,261,471 1 36,036,1 1 9
Notes
FERC FORM NO. 1 (ED. 12-88)Page 234
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Original(2\ 1-1A Resubmission
Date of Report(Mo, Da, Yr)
o411512016
Year/Period of Report
End of 20151Q4
CAPITAL STOCKS (Account 201 and 2O4)
1. Report below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate
series of any general class. Show separate totals for common and preferred stock. 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.
_tne
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)
1 Account 201 - Common Stock lssued
2 No ParValue 200,000,00c
3 Restricted shares
4 Total Common 200.000.000
5
6
7 Account 204 - Preferred Stock lssued 10,000,00c
8
I
10 Cumulative
11
12
13 Total Prefened 10,000,000
14
15
16
17
18
19
20
21
?2
23
24
25
26
27
28
29
30
31
32
33 ,
34
35
36
37
38
39
40
41
42
FERC FORM NO.1 (ED.12-91)Page 250
Name of Respondent
Avista Corporation
This Reoort Is:(1) 5]Rn orisinat(2) J--1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
CAPI IAL 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 SHEETatal amnr,^r ^.'+^a^-i:-^ ..,ilt^..4 -^I,,^+i^^HELD BY RESPONDENT Line
No.for amounts held by respondent)AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS
Snares(e)Amount(0 Shares(s)uost(h)!inares(i),\mounI
0)
1
62,312,651 984,603,843 2
106,09'l 3,881,87C 3
62,312,651 984,603,843 106,09'l 3,881,87C 4
5
6
8
I
10
11
12
13
14
15
16
17
't8
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)
04t15t2016
Year/Period of Report
2U5tA4
FOOTNOTE DATA
W LineNo.:z cotumn:a ------1During 2015, the Company executed a stock repurchase program. Through L2l3tl!5, the Company repurchased
89,400 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
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 return on equity target
in order for the CEO's restricted shares to vest. Reshicted stock is valued at the close of market of the Company's common stock on
the grant date.
FERC FORM NO. 1 (ED.1 450.1
: 250 Line No.:3 Column: i
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinal(2) l-lA Resubmission
Date of Reporl
(Mo, Da, Yr)
04t15t20i6
Year/Period of Report
End of 20151Q4
OTHER PAID-IN CAPITAL (Accounts 2O8-211, 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 'l 1 2. Add more
columns for any account if deemed necessary. Explain changes made in any account during the year and give the accounting entries effecting 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 Par or Stated value of Capital Stock (Account 209): State amount and give brief explanation of the capital change which gave rise to
amounts reported under this caption including identification with the class and series of stock to which related.
(c) Gain on Resale or Cancellation of Reacquired Capital Stock (Account 210): Report balance at beginning of year, credits, debits, and balance at end
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.
LII IENo.Item(a)Amount(b)
1 Equity transactions of subsidiaries -9,506,476
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 -9,506,476
FERC FORM NO.1 (ED.12-87)Page 253
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinat(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04t15t20'16
Year/Period of Report
End of 2O15lQ4
bnarnr-
-1. Report the balance at end of the year of discount on capital stock for each class and series of capital stock.
2. lf 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 speciff the account charged.
Ltne
No.
ulass ano uenes oI litocK
(a)
Eatance at trno oT Year
(b)
't lommon Stock - no par -29.238,2',13
2
3
4
5
6
7
I
I
'10
11
12
13
14
15
16
't7
18
19
20
21
22 TOTAL -29,238,213
FERC FORM NO.1 (ED.12-87)Page 254b
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
o411512016
Year/Period of Report
20't5tQ4
FOOTNOTE DATA
:1
Beginning Balance S
(25,079,723)
lssuance Costs of Common Stock S
55,902
Repurchase and Retirement of Common Stock S
31,833
Tax Benefit-Options Excercised $
(51,358)
Excess Tax Benefits on stock compensation S f,831,578
Stock Com pensation Accrua I
Ending Balance
(6,027,L45)
129,238,2L31
During 2015, the Company executed a stock repurchase program. Through LZl3Ll1,5, the Company repurchased
89,400 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 .1 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiAn Originat(2) p1A Resubmission
uate ot Kepon(Mo, Da, Yr)
04t15t2016
YearPenoo oI Hepon
End of 20151Q4
LONG-TERM DEBT (Accounl221,222,223 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, Olher 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 certificates were
issued.
6. ln column (b) show the principal amount of bonds or other long-term debt originally issued.7. ln column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount.
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 Obligatlon, Coupon Rate
(For new issue, give commission Authorization numbers and dates)
(a)
Principal Amounl
Of Debt issued
(b)
Total expense,
Premium or Discount
(c)
1 FMBS - SERTES A - 7.530/o DUE 05/05/2023 5,500,00c 42,712
2 FMBS - SERIES A-7.54% DUE 5/05/2023 1,000,00c 7.766
3 FMBS - SERIES A-7.39o/oDUE 511112018 7,000,00(54,364
4 FMBS . SERIES A - 7.45O/O DUE il1 1 NUq 15,500,00c 120,377
5 Discount - FMBS - SERIES A - 7 .45% DUE 6/1 1/2018 50,220
b FMBS - SERIES A -7,18O/O DUE 811112023 7.000.00c 54,364
7 ADVANCE ASSOCIATED-AVISTA CAPITAL ll (ToPRS)5'1 ,547,00C 1,296,086
8 FMBS - 6.37% SERIES C 25,000,00c 1 58,304
I FMBS - 5.45% SERIES 90,000,00c 1,192,681
10 Discount- FMBS - 5.45% SERIES 239,400
11 FMBS - 6.25010 SERIES 150,000,00c 1 ,812,935
12 Discount- FMBS - 6.25% SERIES 367,500
13 FMBS.5.7O% SERIES 150,000,00c 4,702,304
14 Discount- FMBS - 5.70% SERIES 222,000
15 FMBS.5.95% SERIES 250,000,00c 2,246,4'.19
16 Discount- FMBS - 5.95% SERIES 835,000
17 FMBS. 5.125% SERIES 250,000,00c 2,284,788
18 Discount- FMBS - 5.125o/o SERIES 575,000
19 COLSTRIP 2010A PCRBs DUE 2032 66,700,000
20 COLSTRIP 2010B PCRBs DUE 2034 17.000.000
21 FMBS - 3.89% SERIES 52,000,00c 385,1 29
22 FMBS - 5.55% SERIES 35,000,000 258,834
23 4.45% SERIES DUE 12-14-2041 85,000,000 692,833
24 4.23% SERIES DUE 11-29-2047 80,000,000 730,833
25 FMBS. O.84% SERIES 90,000,000 515,369
26 FMBS- 4.11% SERIES 60,000,000 428,782
27 FMBS- 4.37% SERIES 100.000.000 556,713
28
29
30
31
32
33 TOTAL 1,588,247,00(19,830,713
FERC FORM NO.1 (ED. 12-96)Page 256
Name of Respondent
Avista Corporation
This Reoort ls:(1) p(1An originat(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
LONG-TERM DEBT (Accounl221,222,223 and 224) (Continued)
10. ldentify separate undisposed amounts applicable to issues which were redeemed in prior years.
11. Explain any debits and credits other than debited to Account 428, Amortization and Expense, or credited to Account 429, Premium
on Debt - Credit.
12. ln a footnote, give explanatory (details) for Accounts 223 and 224 of net changes during the year. With respect to long-term
advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid
during year. Give Commission authorization numbers and dates.
13. 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 Account 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 vulsldt tuI tu(Total amount outstanding without
reduction for amounts held by
reso265dent)
lnterest for Year
Amount
(i)
Line
No.Date From
(f)
Date To
(o)
l5-06-1 993 05-05-2023 05-06-1 993 05-05-2023 5,500,00(414,150 1
l5-07-'1993 05-05-2023 05-07-1 993 05-05-2023 '1,000,00(75,400 2
l5-1 1 -1 993 05-1 l-20't8 05-1 1 -1 993 05-1 1 -201 I 7,000,00(517,30C 3
l6-09-1 993 06-1 'l-2018 06-09-1 993 05-1 1 -201 8 15,500,00(1,154,75C 4
5
08-1 2-1 993 08-11-2023 08-1 2-1 993 08-11-2023 7,000,00(502,60C b
06-03-'1997 06-01 -2037 06-03-1 997 06-01 -2037 51,547,00(473,352 7
06-1 9- 1 998 06-1 9-2028 06-1 9-1 998 06-1 9-2028 25,000,00(1,592,50C 8
1 1-1 8-2004 12-01-2019 1 1 -1 8-2004 12-O1-20'.t9 90,000,00(4,905,00c o
10
11-17-2005 12-01-2035 11-17-2005 1 2-01 -2035 150,000,00(9,375,00C 11
12
12-15-2006 07-01-2037 12-15-2006 07-01-2037 '150,000,00(8,550,000 13
14
04-02-2008 06-01 -201 8 04-02-2008 06-01 -201 I 250,000,00(14,875,000 15
16
09-22-2009 04-o't-2022 09-22-2009 04-01-2022 250,000,00(12,812.500 17
18
12-15-2010 1 0-1 -2032 12-15-2010 10-1-2032 66,700,00(19
12-15-2010 3-1-2034 12-15-2010 3-1-2034 't7,000,00(20
12-20-2010 12-20-2020 12-20-2010 12-20-2020 52,000,00(2,022,804 2'l
12-20-2010 12-20-2040 12-20-2010 12-20-2040 35,000,00(1,942,500 22
12-14-2011 12-14-2041 12-14-2011 12-14-2041 85,000,00(3,782,500 23
11-30-2012 11-29-2047 11-30-2012 11-29-2047 80,000,00(3,384,00(24
8-1 4-201 3 8-1 4-201 6 8-1 3-201 3 8-14-20',t6 90,000,00(756,00(25
12-18-2014 12-1-2044 12-18-14 12-1-2044 60,000,00(2,466,00(26
12-16-2015 12-1-2045 't2-16-2015 12-1-2045 100.000.00(194,222 27
28
29
30
31
32
1,588,247,00C 69.795.574 33
FERC FORM NO.1 (ED.12-95)Page 257
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2) A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2U5tA4
FOOTNOTE DATA
Upon issuance
Company. InSecurities.
Avista
December
Common Trustmillion of Securities tothese Preferred
Capita
2000,
rI
the
ssued $1.5 mill
Company purchased
on of
$r.o. o
the
Trusts
Fchedule Page: 256 Line No.:7 Column: i
Upon issuance Avista CapitaL II issued $1.5 mill-ion of Common TrusL Securities to theCompany. In December 2000, the Company purchased $10.0 million of these Preferred TrustSecurities. The interest for the year disclosed in column (i) reflects the net amount
owed to third parties.
Wheaute Page: z
The Company reacquired this debt in 2010. These bonds have not been retired or canceled; the Company plans, based on
needs and market to remarket these bonds at a future date.
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. 15305, entered October 6, 2015;
Order of the Public Service Commission of the State of Montana, Default Order No. 4535
Paoe: 256 Line No.: 27 Column: cExpenses may change as more invoices related to this i-ssuance become
: 256 Line No.: 19 Column: c
The Company reacquired this debt in 2010. These bonds have not been retired or canceled; the Company plans, based on
FERC FORM NO. 1 (ED. 12 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinat(2) 1--1A Resubmission
Date of Report(Mo, Da, Yr)
04t1st2016
Year/Period of Report
End of 2O15lA4
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
'l . 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
separatereturnweretobefield,indicating,however,intercompanyamountstobeeliminatedinsuchaconsolidatedreturn. Statenamesofgroup
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.
Llne
No.
Panrculars (uetails)
(a)
AIIIOUIIT
(b)
1 tlet lncome for the Year (Page 117)123,227,041
2
3
4 faxable lncome Not Reported on Books
5 -293,458,641
6
7
8
I )eductions Recorded on Books Not Deducted for Return
0 167,01 8,431
1
2
3
4 ncome Recorded on Books Not lncluded in Return
5 32,011,483
6
7
I
I )eductions on Return Not Charged Against Book lncome
20 -50,133,967
21
22
23
24
25
26
27 :ederal Tax Net lncome 34,172,612
28 Show Computation of Tax:
29 Itate Tax @ 2% Less ldaho ITC 91 9,149
30 :ederal Tax Net lncome Less State Tax 35.091.761
31 :ederal Tax @ 35o/o 12,282,116
32 )rior Years Tax Return & Misc True Ups -7,241,736
33 )abinet Gorge Tax Credits -154,305
34
35 [otal Federal Tax Expense 4,886,075
36
37
38
39
40
41
42
43
44
261Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1Rn originat(2) 1-1A Resubmission
Date of Repori(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 20151Q4
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. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals crediteC 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.
-rne
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR Charoed
QyringYear
(d)
I axesPaidDurinoYear-(e)
Adjust-
ments
(0
I axes Accruecl(Account 236)(b)
PreDard I axes(lnclude in Account 165)
1 FEDEML:
2 lncome Tax 2010 1,O78,764 1,078,764
lncome Tax2O1'l -34,876 34,876
4 lncome Tax 2012 2,014,544 264,697 -2,279,241
5 lncome Tax 2013 -3,666,967 123,858 4,349,3'13
€lncome Tax2014 -34,331,525 -4,319,636 -37,000,000 2,166,027
7 lncome Tax (Current)11.039,712 24,130,403 -5,786,505
8 Retained Eainings (Current)-1,920,588
c Prior Retained Earnings -2,124,050 2,124,O50
10 Prior Retained Earnings 483,257
11 Prior Retained Earnings -470,244 470,244
12 Total Federal -38,017,611 5.188.043 -12,869,597
13
14 STATE OF WASHINGTON:
15 Property Tax (2014)14,264,301 -150,566 14,117,079
16 Property Tax (2015)15,566,000 6,438
17 Excise Tax (201 0)-22,495 22,495
18 Excise Tax (2014)2.768.507 81.261 2,849,769
19 Excise Tax (201 5)26,045,762 23,339,258
2C Natural Gas Use Tax 1,409 3,710 3,823 -759
21 Municipal Occupation Tax 2,953,568 23,837,695 23,888,611
22 Community Solar -105,669
23 Sales & Use Tax (2013)1 1
24 Sales & Use Tax (2014)72,250 71,906
25 Sales & Use Tax (2015)1,085,002 957,174
26 Total Washington 20,037,541 66,385,689 65,234,058 -759
27
28 STATE OF IDAHO:
29 lncome Tax (2013)41,220
30 lncome f ax (2014)'t 13,280 -255,482
31 lncome Tax (2015)497,69f 555,000
32 Property Tax (2013)-719 719
Property Tax (2014)3,397,575 3,345,172
34 Property Tax (201 5)7,127,878 3,569,906
at Sales & Use Tax (2014)5,617 1 5,618
3f Sales & Use Tax (2015)150,773 137,989
37 KWH Tax (2012)1 1
3t KWH Tax (2014)27,143 -5,049 22.094
3!KWH Tax (2015)393,696 369,501
40 Franchise Tax (2013)-3,128 -3,128
41 TOTAL -10,725,297 101 ,392,76(83,480,64S
PageFERC FORM NO.1 (ED.12-96)
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn Orlsinal(2) l--1A Resubmission
uale oI Kepon(Mo, Da, Yr)
o411512016
YeaflPenoo oI Kepon
End of 2O15lQ4
TAXES ACCRUED, PREPAID AND CHARGED 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 taxi:s 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 END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
No.(Taxes accrued
Accoqnt 236)(s)
Prepaid Taxes
(lncl. in Account 165)
Electric(Account 408.1 , 409. 1 )
Extraordinary ltems
(Account 409.3)
nutustlItgilt5 tu net.
Earnings (Account 4391
(k)
Other
fl)
2
2&4,697 4
806,204 123,858
514,866 32 -4,319,658 €
-18,877,196 13,555,299 -2,515,587 7
1,920,588 1,920,588
c
483,257 1C
11
-19,959,971 13,555,331 -8,367,288 12
13
14
-3,344 -136,375 -14,19'l 15
15,559,562 12,373,000 3,193,000 16
22,495 17
1 -49,041 130,302 18
2,706,504 20,166,813 5,878,949 19
537 3,710 20
2,902,651 18,114,786 5,722,909 21
-105,669 -105,669 22
23
344 24
127,828 1,085,002 25
21,188,412 50,472,892 15,912,797 26
27
28
41 ,220 29
-142,202 -204,386 -51,096 30
-57,305 1,013,154 -515,459 31
1 7',tB 32
52.403 33
3,557,972 5,717,716 1,410,162 34
1 35
12,784 150,773 36
37
-5,049 38
24,195 413,181 -19,485 39
40
7,1 86,81 8 87,087,842 14,304,919 41
FERC FORM NO.1 (ED.12-96)Page 263
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn orisinat(2) ;-1A Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2016
Year/Period of Report
End of 2O15lQ4
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. 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)
BATANCE AT BEGINNING OF YEAR I axesCharoed
QgringYear(d)
PaidDurinoYear-(e)
Adjust-
ments
(0
r axes Accrueo(Account 235)
(b)
i'reDato I axes(lnclude in Account 165)
1 Franchise Tax (2014\1,650,689 1,650,689
2 Franchise Tax (2015)4,61't,505 3,084,524
3 Total ldaho 5,231,678 12,521,736 12,737,365 1
4
5 STATE OF MONTANA:
6 lncome Tax (2011 & Prior)22,865 -22,865
7 lncome Tax (2014)-423,731 348.781
8 lncome Tax (2015)-108,607 305,000
Property Tax (2014)4,226,439 4,217,182
10 Property Tax (2015)8,484,422 4,250,729
1 Colstrip Generation Tax 3,965 3,965
2 KWH Tax (2014)263,479 263,479
3 KWH Tax (2015)1,138,846 898,734
4 Consumer Council Tax I 75 61
5 Public Commission Tax 19 95 54
6 Total Montana 4,089,080 9,844,712 9,939,204
7
8 STATE OF OREGON:
9 lncome Tax (2012)99,999 -300,000 -200,000 1
20 lncome Tax (2014)-655,1 85 555,1 85
21 lncome Tax (2015)-378,037
22 Property Tax (2013)-2,086,108 2,086,108
23 Property Tax (20'14)-86,548 86,548
24 Property Tax (2015)2,722,854 5,445,599
25 BETC Credit (2010 and Prlor)-17,483
26 BETC Credit (2011)-29,962
27 BETC Credit (2012)-57,789
28 Glendate Regulatory Cr. 2009 -34,91'1
29 Franchise Tax (2014)776,328 776,332 4
30 Franchise Tax (201 5)3,552,641 2.632.302 -2
31 Total Oregon -2,091,659 8,325,29t 8,654,333 3
32
33 STATE OF CALIFORNIA:
34 lncome Tax (201 1)-800 80(
35 lncome Tax (2014)-1,600 1,60(
36 Total California -2,400 2,40C
37
38 MISCELLANEOUS STATES:
39 lncome Tax (20'13)1
40 lncome f ax (2014)28,632
41 TOTAL -10,725,297 10't ,392,76(83,480,64!
PageFERC FORM NO.1 (ED.12-96)
Name of Respondent
Avista Corporation
This ReDort ls:(1) fiRn Originat(2) [-1A Resubmission
Date of Report
(Mo, Da, Yr)
o411512016
Year/Period of Report
End of 2O15lQ4
TAXES ACCRUED, PREPAID AND CHARGED 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 foo! 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 iND OF YEAR DISTRIBUTION OF TAXES CHARGED Line
No.(Taxes accrued
Account 236)(o)
Prepau r axes
(lncl. in ffirnt tosl Electric(Account 408.1 , 409.1 )
Extraordinary ltems
(Account 409.3)
T\OIUSIMENIS TO l(EI.
Earnings (Account 4391
(k)
Other
(t)
-720 720 1
1,526,981 3,476,436 1,135,070 2
5,016,048 10,4't 0.333 2,111,404 3
4
5
-22,865 €
-74,950 348,781 7
413,607 125,077 -233,684
9,257
4,233,693 8,484,422 'tc
3,965 11
12
240,112 I ,1 38,846 1
23 89 -14 14
60 81 14 15
3,994,588 10,078,396 -233,684 1€
17
,|
-300,000 1g
-100,000 138,796 416,389 2C
-378,037 780 -378,817 21
910,347 1,175,761 22
162,053 -75,505 23
-2,722,849 1,358,914 1,363,936 24
-17,483 25
-29,962 26
-57,789 27
-34,911 28
29
920,340 3,552,644 30
-2,420,691 2,570,890 5,754,408 31
32
33
800 u
't,600 35
2,400 36
37
38
I 39
28,632 40
7,186,818 87,087,842 14,304,919 41
FERC FORM NO. 1 (ED.12-96)Page 263.1
Name of Respondent
Avista Corporation
This
(1)
(2)
leoort ls:
[]An original
1-1A Resubmission
uale or F(epon(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
IAXES 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. 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.
-llte
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I axesCharoed
QuriirSYear
(d)
I axesPaidq8lls
(e)
Adjust-
ments
(0
r axes Accrueo(Account 236)
(b)
Preoaro I axesjlnclude in Account 165)
lncome Tax (2015)-646,725
2 Total Misc States 28,633 -646,725
4 COUNTY & MUNICIPAL
Vehicle Excise Tax 13.850
€WA Renewable Energy -561 -294,364 -294,364
Misc.2 65,97!65,800 759
I Total County -559 -228,389 -214,714 759
c
1C
11
1
1
14
1
1e
1
1t
1€
2C
21
22
23
24
25
2C
27
28
29
30
31
52
2,t
34
35
36
3i
3t
3S
4C
41 TOTAL -10.725.297 101,392,76(83,480,64S
FERC FORM NO. 1 (ED. 12-96) page 262.2
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) 5]An orisinal(2) l-lA Resubmission
Date of Reporl(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 20151Q4
TAXES ACCRUED, PREPAID AND CHARGED DURINc 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 defened 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.
tsALANCE AT END OF YEAR utl' It{t u ItuN ut- tAxtss L;HA|-{GLL,Line
No,(Taxes accrued
AccolnJ 236)
Prepaid I axes
(lncl. in tc;yrnt t0s1
Electric(Account 408 1 , 409.1 )
Extraordinary ltems
(Account 409.3)
nutustlItBItts lo nel.
Earnings (Account 439)
(k)
Other
fl)
-646,729 -646,729 1
-618,096 -646,729 2
3
.4
-13,850 5
-561 -294,364 6
939 65,975 7
-13.472 -228,389 I
I
10
1',!
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
7,186,818 87,087.842 14,304,919 41
FERC FORM NO.1 (ED. 12-95)Page 263.2
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]an original(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YeaTHenoo oI Kepon
End of 2O15lQ4
ACCUMULATED 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.
-ille
No.
I\CCOUnI
Subdivisions(a)
Eatance ar E eolnntnoot Year
(b)
Deferred for Year ,\ilOCaItOnS IOCurrent Year's lncome Adjustments
(s)ACCOUnI NO.(c),\mounI(d)h99UUill r19.
(e)
AmounI(0
3o/o
4o/o
7%
'10%
12,038,839 411 511,7401
rOTAL 12,038,839 511,7401
3as Property (100%33,504 411 14J71
11 85,1 64 411 19,88,
1 rOTAL PROPERTY 1 18,668 30,06(
1
1
1t
1
1
1
2(
21
Z.
2a
2t
22
2e
2t
2t
3(
31
5z
5J
34
3t
3€
37
3€
?.c
4C
41
42
41
44
4t
4t
41
4t
FERC FORM NO.1 (ED. 12-89)Page 266
Name of Respondent
Avista Corporation
This Reoort ls:(1) []An orisinat(2) [lA Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
ACCUMUI-ATED DEFERRED INVESTMENT TAX CREDITS (Account 255) (continued)
Balance at Endof Year
th,|
,\veraoe renooof Allocation
to lncome(i)
ADJUSTMENT EXPLANATION Llne
No.
1
2
3
4
5
12,550,579 6
7
12,550,579 8
9
23,328 10
6s,280 11
88,608 12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
FERC FORM NO.1 (ED. 12-89)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinal(21 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
OTHER DEFFERED CREDIT S (ACcounI 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 $1OO,OOO, whichever is greater) may be grouped by classes.
Line
No.
Description and Other'' Deferred Credits
(a)
Balance at
Beginning of Year
(b)
DEBITS
Credlts
(e)
Balance at
End of Year
(0
uonlra
Account(c)
Amount
(d)
1 Energy Commodity (253020)14,694,374 14,694,374
2 Defer Gas Exchange (253028)1,124,99C 10 1,125,000
3 Rathdrum Refund (2531 20)171,932 33,822 138,'t10
4 NE Tank Spill (253130)26,52t 23,298 3,230
5 Keftle Falls Diesel Leak (254135)664,69S 428,564 236, t 35
b Bills Pole Rentals (253140)311,64(127,239 184,401
7 cR-cs2 GE LTSA (2531s0)'1,164,66[1,164,668
I CR-Credit Resource Actg 225.361 225,361
I DOC EECE Grant (253155)177,282 1 59,364 1 7,918
10 Defer Comp Retired Execs (253900)10,32S 10,329
l1 Defer Comp Active Execs (253910)8.676.88€583,1 06 8,093,780
12 Executive lncent Plan (253920)140,000 140,000
13 Unbilled Revenue (253990)674,25t 174,476 848,734
14 WA Energy Recovery Mechanism 4,224,011 7,311,',t72 1 1 ,s35,1 83
15 Misc Deferred Credits 3,677,15€903,718 2,773,438
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 21 ,269,740 3,659,469 22,180,032 39,790,303
FERC FORM NO. 1 (ED. 12-94)Page 269
This Page Intentionally Left Blank
FERC FORM NO. 1 (ED.12-96)Page 274
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn Original(2) J-1A Resubmission
uate oI Kepon(Mo, Da, Yr)
04t15t2016
YearPenoo or Kepon
End of 2O15lQ4
ACCUMUTATED DEFFERED INCOME TAXES - OTHER PROPERTY (Account 282)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes rating to property not
subject to accelerated amortization
2. For other (Specify),include deferrals relating to other income and deductions.
_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)
Electric 389,834,1 32 53,938,541
Gas 141,409,318 -5,797,368
4 Other 51 ,477,902 16,007,841
TOTAL (Enter Total of lines 2 thru 4)582,721,352 64,149,014
€
TOTAL Account 282 (Enter Total of lines 5 thru 582,721 ,352 64,149,O14
11 Federal lncome Tax 568,01 8,213 62,428,794
1 State lncome Tax 14,703,139 1,720,22C
1 Local lncome Tax
NOTES
Name of Respondent
Avista Corporation
This Reoort ls:(1) fien Origlnat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 2015/Q4
ACCUMULATED DEFERRED INCOMh, IAXbS - OIHER PTTOPER,IY (ACCOUNI 282) (CONtiNUEd}
3. Use footnotes as required.
CHANGES DURING YEAR ADJUSTMENTS
Balance at
End ofYear
(k)
Line
No.
Amounts Debited
to Account 410.2
(e)
Amounts Credited
to Account 41 1.2
(0
Debits Credits
ACCOUnI
Credited(g)
Amount
(h)
ACCOUnI
Debited(i)
Amount
0)
443,772,67i 2
135,61 1 ,95(3
67,485,74i 4
646,870,36(5
b
7
I
646,870,36(9
630,447,00 11
16,423,35!12
13
NOTES (Continued)
FERC FORM NO.1 (ED.12-96)
Name of Respondent
Avista Corporation
This Reoort ls:(1) 6]Rn orisinal(2) 1--1A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t20't6
Year/Period of Report
End of 2O15lQ4
ACCUMULATED DEFFERED INCOME TAXES - OTHER (Account 283)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts
recorded in Account 283.
2. For other (Specify),include deferrals relating to other income and deductions.
Line
No.
Account
(a)
Balance at
Beginning of Year
(b)
CHANGES DURING YEAR
to AccTJt 410.1 to Acc?*lt 411.1
3 Electric 17.343,593 -869,7'.t4
4
5
6
7
I
I TOTAL Electric (Iotal of lines 3 thru 8)17,343,593 -869,7'lz
11 Gas -708,828 -2,628,56:
12
13
14
15
16
17 TOTAL Gas ([otal of lines 11 thru 16)-708,828 -2,628,56:
18 Other 208,219,022 7,992,94r
1€TOTAL (Acct 283) (Enter Total of lines 9, 17 and 1 8)224,853,787 4,494,672
21 Federal lncome Tax 224,853.787 4,494,671
22 State lncome Tax
23 Local lncome Tax
NOTES
FERC FORM NO.1 (ED.12-96)Page 276
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued)
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 DIIRING YFAFI ADJUSTMENTS
Balance at
End of Year
(k)
Line
No.
Amounls Lrebfiecl
to Account 410.2
(e)
Amounts Credited
to Account 411.2
(fl
IJebts Credits
cr?8ited
AmounI
(h)
ACCOUNIDebited(i)
Amounr
(i)
't06,46!16,357,410 3
4
5
6
7
I
'106,469 16.367,410 9
-50,645 -3,286,746 11
12
13
14
15
16
-50,645 -3,286,746 17
-5,173,655 -3,691,659 214,729,975 18
-5,173,655 -s,535,835 227,810,639 19
-5,173,655 -3,635,835 227,8't0,639 21
22
23
NOTES (Continued)
FERC FORM NO.1 (ED. 12-96)Page 277
Name of Respondent
Avista Corporation
This ReDort ls:(1) fiAn original(2) llA Resubmission
Dale of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
OTHER REGULATORY .HBlLlTlES (Account 254)
1. Report below the particulars (details) called for concerning 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 of
Other Regulatory Liabilities
(a)
Balance at Begining
of Current
Quarterfr/ear
(b)
DEBITS
Credits
(e)
Balance at End
of Current
QuarterA/ear
(D
ACCOUnI
Credited
(c)
AmounI
(d)
1 ldaho lnvestrnent Tax Credit (254005)10,462,039 825,97(11.288.00t
2 Oregon BETC Credit (254010)831,138 268,7!1.099.87:
3 Noxon, ITC (254025\3,241,231 190 52,63:,3,188,59(
4 Community Solar ITC (254035)190,41{1 90,411
5 Settled lnt Rate Swaps (254090)1 6,423,552 428 2.152.N|14.271.s4',
6 Unsettled lnt Rate Swaps (254100)460,31 6 Ito 437.64 22,68',
7 FAS 1 09 lnvest Credit (2541 80I 63,900 190 16,18t 47,711
I Nez Perce (254220\638,348 557 22,001 616.34(
9 ldaho Eaminqs Test (254229)4,275,418 407 3,515,35(760,06r
10 BPA Parallel Capacitv (254331)808,136 401 808,13€
1'.!BPA RES EXCH (254345)1,659,457 407 1,230,83!428,62,
12 Other Regulatory Liabilities 1.84'1.65(1,841,65(
13 WA ERM 9,962,091 9,962,091 6,457,271 6,457,27'
14 ID PCA 754,95{754,951
15 Roseburg/Medford 8,729 8,72\
16
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL 48,834,355 18,196,87 10,339,001 40,976,484
FERC FORM NO. 1/3-Q (REV 02-04)Page 278
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
ELECTRIC OPERATING REVENUES (Account 400)
1. The following instructions generally apply to the annual version of these pages. Do not report quarterly data in columns (c), (e), (0, and (g). Unbilled revenues and MWH
related to unbilled revenues need not be reported separately as required in the annual version of these pages.
2. Report below operating revenues for each prescribed account, and manufactured gas revenues in total.
3. Report number of customers, columns (D and (g), on the basis of meters, in addition to lhe number of flat rale accounts; except that where separate meter readings are added
for billing purposes, one customer should be counted for each group of meters added. The -average number of customers means the average of twelve figures at the close of
each month.
4. 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.5. Disclose amounts of $250,000 or greater in a footnote for accounts 451 , 456, and 457 .2.
_tne
No,
Title of Account
(a)
Operating Revenues Year
to Date Quarterly/Annual
(b)
Operating Revenues
Previous year (no Quarterly)
(c)
1 Sales of Electricity
2 (440) Residential Sales 335,551,962 338,697,524
3 (442) Commercial and lndustrial Sales
4 Small (or Comm.) (See lnstr. 4)308.210,378 300,1 08,664
5 Large (or lnd.) (See lnstr. 4)1't1,769,96€110,774,727
6 (444) Public Street and Highway Lighting 7,276,497 7,549,449
7 (445) Other Sales to Public Authorities
8 (446) Sales to Railroads and Railways
I (448) lnterdepartmental Sales 1 ,'190,013 'l ,I 63,952
10 TOTAL Sales to Ultimate Consumers 763,998,82C 758,294,318
11 (447) Sales for Resale 133.316.86s '150,887,383
12 TOTAL Sales of Electricity 897,315,68!909,1 81 ,699
13 (Less) (449.1) Provision for Rate Refunds 5,620,861 7,503,194
14 TOTAL Revenues Net of Prov. for Refunds 891,694,828 901,678,505
15 Other Operating Revenues
16 (450) Forfeited Discounts
17 (451 ) Miscellaneous Service Revenues 252,517 527,89?
'18 (453) Sales of Water and Water Power 407,33€475,00C
19 (454) Rent from Electric Property 2,632,221 3,037,405
20 (455) lnterdepartmental Rents
21 (456) Other Electric Revenues 96,650,358 94,639,088
22 (456.1) Revenues from Transmission of Electricity of Others 't4.502.801 14,745,982
23 (457.1) Regional Control Service Revenues
24 (457.2) Miscellaneous Revenues
25
26 TOTAL Other Operating Revenues 114,445,233 113,425,368
27 TOTAL Electric Operating Revenues 1,006,140,061 1 ,01 5.1 03.873
FERC FORM NO. 1/3-Q (REV. 12-05)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) finn Originat(2') 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 2O15lQ4
ELECTRIC OPERATING REVENUES (Account 400)
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 1 08-1 09, lmportant Changes During Period, for important new tenitory added and important rate increase or decreases.
8. For Lines 2,4,5,and 6, see Page 3M for amounts relating to unbilled revenue by accounts.
9. lnclude unmetered sales. Provide details of such Sales in a footnote.
MEGAWATT HOURS SOLD AVG,NO, CUSTOMERS PER MONTH Line
No.Year to Date Quarterly/Annual
(d)
Amount Previous year (no Quarterly)
(e)
Current Year (no Quarterly)
(0
Previous Year (no Quarterly)
(s)
3,571326 3,693,787 329,874 324,1 8t 2
3,196,583 3,189,422 41,7',10 40,98r 4
1,811,996 1 ,868,012 1,364 1,38r 5
23,304 25,11 551 531 6
7
8
12,345 12,58f 115 10:I
8,615,654 8,788.922 373,614 367,1 9t 10
3,326,381 4,050,611 11
11,942,035 12,839,533 373,614 357,1 9t 12
13
11,942,035 12,839.533 373,614 367,1 9I 14
Line 12, column (b) includes $ -13,175,657 of unbilled revenues.
Line '12, column (d) includes -194,333 MWH relating to unbilled revenues
FERC FORM NO. 1/3-Q (REV. 12-05)
Name of Respondent
Avista Corporation
This Reo(1) tr(2) Tt
ort ls:
An Original
A Resubmission
Ljale of F(epon(Mo, Da, Yr)
o411512016
YeailPenoo oI Kepon
gn6 e1 2015/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 310-3'l 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.
_tne
No.
rruilruEr dilu r tltg ur ndte Sg[te(Jute
(a)
tvtvvll Doto
(b)
I ruE
(c)
AVerage Numoer
of c13\omers
NVVil 9t gCrE)
Per Customel(e)
nEvciluE rEIKWh Sold(f)
RESTDENTTAL SALES (440)
1 Residential Service 3,478,791 312,235,811 313,86(11,081 0.089r
2 Residential Service 48i 28.69t 3(16,23:0.058e
3 Residential Service
12 Res. & Farm Gen. Service 81,40(11,231,424 14,14-l 5,751 0.1 38C
15 MOPS ll Residential
22 Res. & Farm Lg. Gen. Service 45,21t 3.917.00r 7!602.90i 0.086€
30 Pumping-Special 232 2,00(0.1 1 6C
32 Res. & Farm Pumping Service 9,744 1 ,1 33,1 6(1,75i 5,561 0.1 1 6:
1(48 Res. & Farm Area Lighting 4,281 1,075,715 0.250€
11 49 Area Lighting-High-Press.24i 76,71t 0.317C
1 56 Centralia Refund
1 95 Wind Power 147 ,71t
1t 72 Residential Service
1 73 Residential Service
1(74 Residential Service
1 76 Residential Service
1 77 Residential Service
1 58A Tax Adjustmenl -30.32t
2(58 Tax Adjustment 9,313,221
2 SubTotal 3,620,1 81 339,1 29,37t 329,87t 10,974 0.0937
Zt Residential-Unbilled -48,75I -3.577.41e 0.0734
2i Total Residential Sales 3,571,42t 335,551,962 329,871 10,821 0.094(
2t
2l coMMERCTAL SALES (442)
2(2 General Service
2i 3 General Service
2t 'l 1 General Service 875,09C 98,857,67:37,571 23,28t 0.1 1 3(
2!12 Res. & Farni Gen. Service
3(',l6 MOPS ll Commercial
31 1 9 Contract-General Service
3/21 Large General Service 1,882,291 166,968,082 2,948 638,49t 0.0887
3:25 Extra Lg. Gen. Service 383,46'l 24,420,971 1 27,390,071 0.063;
3t 28 Contract-Extra Large Serv
3(31 Pumping Service 103,58(8,788,271 1,171 88,46'0.084t
3t 47 Area Lighting-Sod. Vap 6,26(1,425,181 0.2274
3'i 49 Area Lighting-High-Press.2,641 628,01:0.2374
3t 56 Centralia Refune
3!95 Wind Power 87,69i
4(T4Large General Service
41 TOTAL BiI|ed '12,136,36r 910,491,34(373,61,32,48,0.075(
42 Total Unbilled Rev.(See lnstr. 6)- t94.33:-13,175,65;0.067{
43 TOTAL 11,942,031 897,315,68(373,61,31,96,0.0751
FERC FORM NO.'t (ED. 12-95)Page 304
Name oI Kespondent
Avista Corporation
This Reo(1) E(2) n
ort ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
SALES OF ELECTRICITY BY RATE SCHEDULES
1 . Report below for each rate schedule in effect during the year the MWH of electricity sold, revenue, average number of customer, average Kwh per
customer, and average revenue per Kwh, excluding date for Sales for Resale which is reported on Pages 310-311.
2. Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues," Page
300-301. 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,
Ltne
No.
rruilrucr anq I IUe oI KaIe scneoute
(a)(b)(c)
vgr qgg rrur r ruEr
of Customers
1d)
AVYtl 96tE>Per Customer(e)
AEVEIIUE TEIKWh Sold(0
1 75 Large General Service
76 Large General Service
77 General Service
58A Tax Adjustment -39,23S
58 Tax Adjustment 11,203,493
SubTotal 3,253,342 312,340,142 41 ,71(77,99!0.096c
Commercial-Unbilled -56,75S 4.129.76i o.o72t
Total Commercial 3,196,58:308,2'10,37!41 ,71(76,63t 0.0964
INDUSTRIAL SALES (442)
2 General Service
3 General Service
I Lg Gen Time of Use
11 General Service 10,674 1,235,40''251 41,21i 0.1157
12 Res. & Farm Gen. Service
21 Large General Service 215,725 18,459.80(15('t,382,87t 0.085€
25 Extra Lg. Gen. Service 1,568,44I 87,453,60t 1€82.549.73i 0.0558
28 Contract - Extra Large Service
29 Contract Lg. Gen. Service
2(30 Pumping Service - Special 24,751 1.737.71(31 798,415 o.4702
21 3l Pumping Service 73.27',6.305.62(762 96, 1 61 0.085'1
lt 32 Pumping Svc Res & Firm 5,53(484,73(13,40,36t 0.0877
2i 47 Area Lighting-Sod. Vap.191 40,1 1 (0.208(
2t 49 Area Lighting - High-Press 7(15,50t o.221!
2a 95 Wind Power 2,04i
2e 48 Area Lighting-Sod. Vap.231 0.233(
2i 73 General Service
2t 74 Large General Service
2S 75 Large General Service
3C 76 Pumping Service
31 77 General Service
32 58A Tax Adjustment -1 ,29i
aa 58 Tax Adjustment 934,25t
3A SubTotal 1,898,66!116,667,74i 1,362 1,39'1,98(0.0614
AE lndustrial-Unbilled -86,67:4,897,771 0.0s69
3(Total lndustrial 1,81 1,99(1 1 1,769,96(1,36r 1,328,444 0.0617
3i
3t STREET AND HWY LIGHTING (444
ac 6 Mercury Vapor St. Ltg.
4C 7 HP Sodium Vap. St. Ltg
41 TOTAL Billed 12,136,36t 910,491 ,34(373,61,32.48,0.075(
42 Total Unbilled Rev.(See lnstr. 6)-194,33:- 1 3,1 75,65 0.067t
43 TOTAL 11,942,03!897.315.68{373,612 31,96,0.075'l
FERC FORM NO.1 (ED. 12-95)Page 304.1
Name of Respondent
Avista Corporation
This Reo(1) a(2) t-t
ort ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
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.
-tne
No.
rruril9gr allu I [tg (]t nalc sL;neoute
(a)
tvtvvil Doru
(b)(c)
AVetage t\utilrJel
of C13\omers
KWn Ot DatesPer Customer(e)
Kevenue FerKWh Sold(0
1 '1 1 General Service 25a o.127!
4'l Co-Owned St. Lt. Service 22!45,24(1 15,00(o.2011
42 Co-Owned St. Lt. Service 21,501 7,145,485 421 50,60t 0.3322
High-Press. Sod. Vap.
43 Cust-Owned St. Lt. Energy 1 12!1,00(0.1 29(
and Maint. Service
44 Cust-Owned St. Lt. Energy 64(99,03(3(21,53i 0.153:
and Maint. Svce - High-Pres
Sodium Vapor
1 45 Cust. Owned St. Lt. Energy Svc 77t 55,26(1 48.62!0.071(
11 46 Cust. Owned St. Lt. Energy Svc 2,29 224,381 6t 35,79;0.097(
1 58A Tax Adjustment -82t
1 58 Tax Adjustment 278,23!
1 SubTotal 25,45(7,847,19i 551 46,1 8!0.308:
1t Street & Hwy Lighting-Unbilled -2,141 -570,70(0.265!
,|Total Street & Hwy Lighting 23,30,7,276,49i 551 42,291 o.312i
1
1 OTHER SALES TO PUBLIC
1S (445)
2C None
21
Zt INTERDEPARTMENTAL SALES 12,34t 1,190,01i 11r 107,34t 0.0964
2a 58 Tax Adjustment
24 Total lnterdepartmental 12,34a 1,190,01:11 107,34f 0.0962
22
2e SALES FOR RESALE (447)3,326,381 1 33,316,86!0.0401
21 61 Sales to Other Utilities (NDA)
2t
2S
3(Total Sales for Resale 3,326,381 133,316,86!0.0401
3'l
3.
3:
3t
aa
3(
3i
3t
2C
4(
41 TOTAL B.IIed 12.'r 36.36r 910.49 t .34€373.61,32,481 0.075(
42 Total Unbilled Rev.(See lnstr. 6)-194,331 -1 3,1 75,657 0.067t
43 TOTAL 11,942,031 897,315,68S 373,61.31 ,96r 0.0751
FERC FORM NO. 1 (ED.12-95)Page 304.2
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation (1) E(2) I-
ron ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
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 "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{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 Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Eilling
Demand (MW)
(d)
Actual Demand (MW)
nvEt auE
Monthly NCF Deman
(e)
AVeraoeMonthly CP-Deman<
(f)
1 ATCO Power Canada Ltd.SF Tariff 9
2 BP Energy Company 3F Tariff 9
3 Bonneville Power Administration LF Tariff 8
4 Bonneville Power Administration LF AC5-06
5 Bonneville Power Administration SF Tariff 9
6 Bonneville Power Administration LF Taritt 12
7 British Columbia Hydro and Power Author LF Taritt 12
8 Calpine Energy Services LP SF Tariff 9
I Cargill Power Markets, LLC SF Tariff 9
10 Chelan County PUD No. 1 SF Iariff 9
11 Chelan County PUD No. 1 LF Tarill 12
12 City of Redding SF Tariff 9
13 Clark County PUD No. 1 SF Tariff 9
14 Clatskanie Peoples PUD SF Tariff 9
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO.1 (ED.12-90)Page
Name ot Kespondent
Avista Corporation
I nts i(e(1) E(2) T
roft ts:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
YearlPeriod of Report
End of 20151Q4
SALES FOR RESALE (Accouni 447) lContinrred)
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 reportingyears. 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 (0. 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 repo(ed in columns (e) and (f1 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 [). 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-Requirenrents 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
($)
(D
(,tner unarges
($)
(i)
50 1,20C 1,20C 1
52,008 '1,161,30C 1 ,1 61 ,30(2
24,203 960,688 960,68{3
4,573 95,991 95,99 4
86,427 2,155,82C 2,155,82(5
88 2,272 2,27"6
18 534 53r 7
1 09,1 44 2,160,797 2,160,791 I
33,290 598,1 05 598,1 0a I
4,400 90,740 90,74(10
5 156 15t 11
1,280 46,40(46,40(12
3,781 94,67!94,67t 13
2,524 57,1 61 57,1 61 14
0 0 0 0 0
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
FERC FORM NO. 1 (ED. 12-90)
Name of Respondent
Avista Corporation
tnts
(1)
(2)
KE
Er
,ort lS:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
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 supplieds 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{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.
-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)
(d)
Actual Demand (MW)
AVEI AUE
Monthly NCF Deman
(e)
AVeraoeMonthly CP-Demanc
(0
1 C6nocoPhillips SF Tariff 9
2 Douglas County PUD No. 1 SF Tariff 9
3 EDF Trading North America, LLC SF Tariff 9
4 Energy America, LLC LF Tariff 9
5 Energy Keepers, lnc SF Tariff 9
6 Eugene Water & Electric Board SF Tariff 9
7 Exelon Generation Company, LLC SF Tariff 9
I Grant County PUD No. 2 SF Tariff 9
I Grant County PUD No. 2 -F Taritl 12
10 Grant County PUD No. 2 SF Tariff 9
11 Gridforce Energy Management, LLC -F Taritl 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.'t2-90)Page 310.1
Name of Respondent
Avista Corporation
tnts Keooft ts:(1) fiAn Original(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
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
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(D
Other Charges
($)
(i)
800 22,400 22,40t 1
4,880 107,94C 107,941 2
1 66,1 23 3,684,314 3,684,31r 3
427,515 1 1,253,310 11,253,31(4
75 2,014 2,011 5
16.428 364,907 364,90/6
24,655 555,734 555,73r 7
10,763 254,065 254,06t 8
5 9:9:I
3,17C 3,17(10
52 1,07e 1,07(11
364,763 7,707,3',t4 7.707.311 12
398,1 9(398,1 9('13
1,640 33,47C 33,47(14
0 0 0 0 0
3,326.381 17.494,792 60,296,083 55,525,994 1 33,316,869
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
FERC FORM NO.1 (ED.12-90)
Name of Respondent
Avista Corporation
I nts t(e(1) E(2\ r
ron ts:
An Original
A Resubmission
Date of Reporl(Mo, Da, YQ
o4t15t2016
Year/Period of Report
End of 20151Q4
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{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.
-tne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Eilling
Demand (MW)
(d)
Actual Demand (MW)
n vEt auE
Monthly NCF Deman
(e)
AVeraoeMonthly CP-Demanc
(f)
1 ldaho Power Company LF Tarifi 12
2 ldaho Power Balancing SF Tariff 9
3 J. Aron & Company SF Tariff 9
4 JP Morgan Ventures Energy SF Tariff 9
5 Kootenai Electric Cooperative LF Tariff 8
6 Macquarie Energy, LLC SF Tariff 9
7 Mizuho Securities USA, lnc SF ISDA
8 Modesto lrrigation District SF Tariff 9
I 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 Tarilt 12
Subtotal RQ 0 c
Subtotal non-RQ 0 c
Total 0
FERC FORM NO.1 (ED.12-90)Page 310.2
Name of Respondent
Avista Corporation
tnrs Keoon ts:(1) fiRn Originat(2) l-lA Resubmission
uate oI Kepon(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
SALES FOR RESALE (Account 44 (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 separale 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 (0. For all other types of service, enter NA in columns (d), (e) and (0. Monthly NCP demand is lhe 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
($)
(i)
urner unarges
($)
(i)
21 536 53(1
79,353 2,133,75C 2,133,75(2
400 17,00(17,00(3
16,814 320,96f 320,96{4
'1,520 36,59:36,59:5
103,034 2,222,352 2,222,35i 6
14,527,592 14,527,592 7
5,1 20 198,40C 198,40(8
161 ,377 3,587,619 3,587,61!I
275,94(275,941 10
1,223,42(1,223,421 11
182,841 182,84',12
6,249 '137,502 137,501 13
45 881 881 14
0 0 0 0 0
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
3,326,381 17,494,752 60,295,083 55,525,994 1 33,316,869
FERC FORM NO.1 (ED. 12-90)
Name of Respondent
Avista Corporation
lhrs h(el(1) E(2) l--
)on ls:
]An Original
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
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 "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{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 malch 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)
AVeraoe
lVlonthly NCF Deman
(e)
AVeraoeMonthly CP-Demanc
(0
1 NaturEner Power Watch, LLC SF Tariff 9
2 NaturEner Power Watch, LLC SF Tariff 9
3 Nevada Power Company SF Tariff 9
4 Northwestern Energy LLC SF Tariff 9
5 NorthWestern Energy LLC LF Tarifl'!2
6 NorthWestern Energy LLC LF Tariff 9
7 NorthWestern Energy LLC SF Tariff 10
8 Okanogan County PUD SF Tariff 9
I PacifiCorp SF Tariff 9
10 PacifiCorp LF Tariff 12
11 PacifiCorp LF Tariff 9
12 Peaker LLC LF Tariff 9
13 Pend Oreille Public Utility District lF Tariff 9
14 Pend Oreille Public Utility District lF Tariff 9
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO,1 (ED.12-90)Page 310.3
Name of Respondent
Avista Corporation
tnts Ke(1) E(2) T
rOrI lS:
An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
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 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. 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 (0. 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
(s)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
utner unarges
($)
(i)
175,20(175,20C 1
275,94(275,94C 2
5,462 63,433 63,43:3
52,742 1,784,276 1,784,271 4
54 1,230 1,231 5
7,820 168,326 168,32(6
392,022 392,02i 7
18,996 597,427 597,42i 8
158,946 3,941,860 3,941,86(I
220 4,702 4,70i 10
4,977 107,1 16 107 ,11t 't1
535,77C 535,77(12
538,48C 538,48(13
14,725 326,53r 326,53t 14
0 0 0 0 0
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
FERC FORM NO. 1 (ED. 12-90)Page 311.3
Name of Respondent
Avista Corporation
This Re(1) E(2) T
on ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
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{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-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.
_tne
No.
Name of Company or Public Authority
(Footnote Affiliations)
(a)
Statistical
Classifi-cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
MonthV Eilling
Demand (MW)
(d)
Actual Demand (MW)
AVeraoe
Monthly NCF Deman
(e)
AveraoeMonthly CP-Deman<
(0
1 Pend Oreille Public Utility Districl SF Tariff 9
2 Portland General Electric Company SF Tariff 9
3 Portland General Electric Company lF Tariff 9
4 Powerex SF Tariff 9
5 Powerex SF Tariff 9
b Public Service Company of Colorado SF Tariff 9
7 Puget Sound Energy LF Tariff 9
8 Puget Sound Energy SF Tariff 9
9 Puget Sound Energy LF Tarill 12
10 Rainbow Energy Marketing SF Tariff I
11 Sacramento Municipal Utility District SF Tariff 9
12 Sacramento Municipal Utility District LF Tarifl 12
13 Seattle City Light SF Tariff 9
14 Seattle City Light LF Tariff 12
Subtotal RQ 0 0
Subtotal non-RQ 0 0
Total 0 0
FERC FORM NO.1 (ED.12-90)Page 310.4
Name of Respondent
Avista Corporation (1) E(2) I-
|OII lS:
An Original
A Resubmission
Date of Reporl
(Mo, Da, Yr)
o4115t2016
Year/Period of Report
End of 20151Q4
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
G)
REVENUE Total ($)
(h+i+j)
(k)
Line
No.Demand Charges
($)
(h)
Energy Charges
($)
(i)
utner unarges
($)
(i)
66,786 1 ,640,51(1,640,51 1
198,649 4,326,572 4,326,571 2
13,325,00(13,325,00(3
207,349 3,673,691 3,673,69i 4
13(13(5
1,200 23,s0(23,50(6
22,745 489,674 489,67t 7
127.335 2,542,045 2,542,041 8
20 58€58t I
9,841 249,351 249,35i 10
106,686 2,410,679 2,410,671 11
24 475 47(12
24.354 569,564 569,562 13
8 279 271 't4
0 0 0 0 0
3,326,381 17,494,792 60,296,083 55,525,994 '1 33,316,869
3,326,381 17,494,792 60,296,083 55,525,994 133,316,869
FERC FORM NO.1 (ED.12-90)Page 311.4
Name of Respondent
Avista Corporation
lhrs He(1) E(2) T
)ort ls:
]An Original'lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
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 long-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 footnoie 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-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 Affiliations)
(a)
Statistical
Classifl-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthry Billing
Demand (MW)
(d)
Actual Demand (MW)
n vEt duE
Monthly NCF Deman
(e)
AVeraoeMonthly CP-Deman<
(f)
1 SG Americas Securities, LLC SF ISDA
2 Shell Energy N.A SF Tariff I
3 Shell Energy N.A.SF Tariff 9
4 Sierra Pacific Power Company LF Tarifi12
5 Snohomish County PUD SF Tariff 9
6 Southern California Edison Company Tariff 9
7 Sovereign Power LF Tariff 9
8 Sovereign Power LF Tariff 9
I Tacoma Power SF Tariff 9
10 Tacoma Power LF Tarilt 12
11 Talen Energy Marketing, LLC SF Tariff 9
12 Talen Energy Marketing, LLC SF Tariff 9
13 Talen Energy Montana, LLC LF Tariff 9
14 Tenaska Power Services Co.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 Respondenl
Avista Corporation (1) E(2) T
ron ls:
An Original
A Resubmission
uate or Kepon(Mo, Da, Yr)
04t15t2016
YearlPeriod of Report
End of 20151Q4
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 reguirements 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 itated 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
($)
(i)
other charges
($)
0)
23,990,57t 23,990,57t 1
144,473 3,037.243 3.037,241 2
6,'16(6,16(3
37 693 69:4
12,341 349,703 349,70:5
200 4,30C 4,30(6
1 49,1 3t 1 49,1 3r 7
12,631 297,982 297,98'8
14,722 330, I 32 330.'13i 9
29 493 49:10
13,38t 13,38t 1',!
73,423 1,622,519 1,622,511 12
17,768 s82,558 382,55t 13
zo 728 72t 14
0 0 0 0 0
3,326,38 t 17,494,792 60,296,083 55,525,994 133,316,869
3,326,381 '17,494,792 60,296,083 55,525,994 133,316,869
FERC FORM NO.1 (ED.12-90)
Name of Respondent
Avista Corporation
This Re(1) E(2) l-
oort ls:
]An original
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
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 "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 mainlain 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-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.
_tne
No.
Name of Company or Public Authority
(Footnote Afiiliations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule orTariff Number
(c)
Averaoe
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
AVeI aue
Monthly NCF Deman
(e)
AveraoeMonthly CP-Demant
(0
1 The Energy Authority SF Tariff 9
2 TransAlta Energy Marketing SF Tariff 9
3 Tri-State Generation & Transmission As SF Tariff 9
4 Turlock lnigation District SF Tariff 9
5 WAPA - Western Area Power Admin LF Tarift'!2
6 lntraCompany Wheeling LF
7 lntraCompany Generation LF
8
I
10
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 nts Keoofi ts.(1) finn Originat(2) llA Resubmission
Date of Report I Year/Period of Report
(Mo' Da' Yr) | Eno or 2o1ste4o4t15t2o16 |
-
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 Oulof-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 (j). 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
($)
(i)
Other Charges
($)
(i)
28,570 633,025 533,025 1
279,398 6,010,732 6,010.73'2
3
400 9,300 9,30(4
1 22 5
-'t5,373,283 15,373,28:6
1,634,541 't,634,541 7
8
I
10
11
12
13
14
0 0 0 0 0
3,326,381 't7,494,792 60,296,083 55,525,994 1 33,316,869
3,326,381 '17,494,792 60,296,083 55,525,994 133,316,869
FERC FORM NO.1 (ED.12-90)Page 311.6
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
:b
-
BPA Cont.ract Terminates September 30, 2028.
'
BPA Contract. Terminates ,fanuary 1, 2035.:310 Line No.:6 Column: b
NWPP Reserve Sharing Sales7 Column: b
NWPP Reserve Sharinq Sales
: 310 Line No.: 11 Column: b
NWPP Reserve Sharinq Sales
310.1 Line No.:4 Column: b
Ene Amer ca, LLC conEract terminates 12 3L/2019 -
310.1 Line No.:9 Column: b
NWPP Reserve Sharinq SalesWLineNo.;11
NWPP Reserve Sharing Sales
Capacity
NWPP Reserve Sharinq Sales
Column: b I
w Column: b
Kootenai Contract Terminates March 3l.,2OL9
Column: b
SWAP
P 310.2 Line No.: 10 Column: b
cit
14 Column: b
Ca cit
NWPP Reserve rinq Sa1es
310.3 Line No.: 6 Column: b
310.3 Line No.: 5 Column: b
NorthWestern Energ]/ LLC sale res October 3l-, 20L8.
@qq&310.3 Line No.: 10 Column: b
Paci
Peaker, LLC capac
NWPP Reserve Sharincr Sales
310.3 Line No.: 11 Column: be terminates October 31 , 20L8.
contracL terminates Dec r 31, 20L6.
310.3 Line No.: 13 Column: b
Contract.ires 9 30 / 201"7 -
310.3 Line No.: 14 Column: b
Contract.ires 9 30/20]-7.
310.4 Line No.: 3
Contract
I
Ires 12 3t/20t6.
310.4 Line No.:7t Sound Ene sale te nates Oc
310.3 Line No.: 12 Column: b
NWPP Reserve Sharing Sales
r 31, 2018.
NWPP Reserve Shari Sales
310.4 Line No.: 12 Column: b
FERC FORM NO.1 .1 Page 450.1
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
20151Q4
FOOTNOTE DATA
iscne-dute page: 310.a- Line No; la Cotumn: b tNWPP Reserve Sharing Sales
lScneaub pagte: 510.5 Lina No.: 1 Cotumn: b
SWAP - Formerly Newe USA, LLC
'$chedule Page: 310.5 Line No.: 4 Column: b
lSchedule Page: 310.5 Line No.:7 Column: bSovereign Power contract terminates 9-30 -201,9
Sovereiqn Power Contract terminates 9-30-20L9
NWPP Reserve Sharinq Sales
PPL Ene
Name e effective 06/02/203,5. Formerly PPL Enerqy P
:310.5 Line No.: 13 Column: a
Name change ef!g9!]arc_!91!2J39f9: Formerly PPL Monta:
lschedule Page: 310.5 Line No; 13 Cotumn: b
Safe terminates October 31, 2018.
Pase: 310.6 Line No.: 5 Column: b
P :310.6 Line No.: 6 Column: b
IntraCompany
WNo.:7 cotumn:b
IntraCompany ceneration - Sale of Ancillary Services.
FERC FORM NO. 1 (ED.1 Paoe 450.2
Name ol Kespondent
Avista Corporation
This Reoort ls:(1) 5]nn orisinal(2) ;-1A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
ELECTRIC OPEMTION AND MAINTE]IANCE EXPENSES
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.
Account
(a)
Amount forCurrent Year
(b)
Amount forPrevious Year(c)
1 1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
4 '500) Operation Suoervision and Enoineerino 282.O11 208,443
t (501) Fuel 30,794,427 29,005,00s
o (502) Steam Exoenses 5,1 99,1 50 3,835.814
7 (503) Steam from Other Sources
8 (Less) (504) Steam Transferred-Cr.
9 '505) Electric ExDenses 1,228,906 984,464
10 (506) Miscellaneous Steam Power Expenses 2,967,067 2.295,551
11 (50il Rents 33,667 40,851
12 (509) Allowances
13 TOTAL Operation (Enter Total of Lines 4 thru 12)40,505,228 36.370.'134
14 Maintenance
15 (510) Maintenance Supervision and Enoineerinq 613,157 593,38€
16 (51 1) Maintenanc€ of Structures 758,347 795.357
17 (512) Maintenance of Boiler Plant 4.760.690 5,541 ,25C
18 (513) Maintenance of Electric Plant 601 ,0'r 2 2,010,26i
19 (514) Maintenance of Miscellaneous Steam Planl 954.982 2.739.562
20 TOTAL Maintenance (Enter Total of Lines 1 5 thru 19)7,688,188 11,679,824
21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 & 20)48,"t93,4'r 6 48.049.95t
22 B. Nuclear Power Generation
23 Operation
24 (517) Ooeration Suoervision and Enoineerino
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 Exoenses
32 (525) Rents
33 TOTAL Operation (Enter Total of lines 24 thru 32)
34 Maintenance
35 (528) Maintenance Supervision and Enqineerinq
36 (529) Maintenance of Structures
37 (530) Maintenance of Reactor Plant Equipment
38 (531 ) Maintenance of Electric Plant
39 (532) Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Enter Total of lines 35 thru 39)
41 TOTAL Power Production Expenses-Nuc. Power (Entr tot lines 33 & 40)
42 C. Hydraulic Power Generation
43 Operation
44 (535) Ooeration Suoervision and Enoineerino 2.107.646 2,273,41e
45 (536) Water for Power 1,300,900 1,304,313
46 (537) Hydraulic Expenses 7,201,535 7,158,884
47 (538) Electric Exoenses 6.559.863 6,065,458
48 (539) Miscellaneous Hydraulic Power Generation Expenses 876,509 665.65€
49 (540) Rents 7.109.26C 6.931,274
50 TOTAL Ooeration (Enter Total of Lines 44 thru 49)25.',t55.713 24,399,001
51 C. Hvdraulic Power Generation (Continued)
52 Maintenance
53 (541) Mainentance Suoervision and Enoineerino 1 .616.897 857,66C
54 (542) Maintenance of Structures 326,758 891.64C
55 (543) Maintenance of Reservolrs, Dams, and Waterways 1.375.773 1.291.73i
56 (544) Maintenance of Electric Plant 2,663,275 2.817.753
57 (545) Maintenance of Miscellaneous Hydraulic Plant 696.377 683,027
58 TOTAL Maintenance (Enter Total of lines 53 thru 57)6.679.080 6,541,817
59 TOTAL Power Production Exoenses-Hvdraulic Power (tot of lines 50 & 58)31,834,793 30.940.81r
Page 320FERC FORM NO.1 (ED. 12-93)
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5l1Rn orisinat(2) ;-1A Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
YeailPenoo oI Kepoft
End of 20151Q4
ELECTRIC OPERATION AND MAINTENANC EXPENSES (Continued)
lf the amount for previous year is not derived from previously reported figures, explaln in footnote.
_tne
No.
Account
(a)
Amount forCurrent Year
(b)
Amount forPrevious Year
(c)
60 D. Other Power Generation
61 Operation
62 (546) Operation Suoervision and Enoineerino 1.179.973 1 .416,384
63 (547) Fuel 91 .777.29t 89.1 50.87:
64 (548) Generation Exoenses 2.016.31:1.841 .494
65 (549) Miscellaneous Other Power Generation Expenses 461.39e 625,162
66 (550) Rents -33.315 -37.27e
67 TOTAL Operation (Enter Total of lines 62 thru 66)95.401.668 92,996,637
68 Maintenance
69 551) Maintenance Supervision and Enqineerinq 625.187 1 1 13.31€
70 (552) Maintenance of Structures 1 10,380 76,791
7'.!(553) Maintenance of Generatinq and Electric Plant 2,317,59C 2.358.151
72 (554) Maintenance of Miscellaneous Other Power Generation Plant 453,413 579,36(
73 TOTAL Maintenance (Enter Total of lines 69 thru 72\3,506,570 4,127,64i
74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)98.908.238 97.124.28(
75 E. Other Power Suoolv Exoenses
76 (555) Purchased Power 172,688,007 197,691 ,16;
77 (556) System Control and Load Dispatchinq 1.049.171 978.45a
78 (557) Other Exoenses 84.496 4't6 87,372,432
79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)258,233,594 286.042.O52
80 TOTAL Power Production Expenses (Total of lines 21, 41.59,74 &79\437.170,041 462,157,10t
81 2. TRANSMISSION EXPENSES
82 Operation
83 (560) Operation Supervision and Engineering 2,119,61t 2,248,ile
84
85 (561.1 ) Load Dispatch-Reliabilitv 94,73t 45,521
86 (561 .2) Load Dispatch-Monitor and Operate Transmission System 1,377,18i 1.334.633
87 (561.3) Load Dispatch-Transmission Service and Schedulinq 1,082.33i 1.074.917
88 (561 .4) Schedulino. Svstem Control and Disoatch Services
89 (561 .5) Reliabilitv. Plannino and Standards Development
90 (561.6) Transmission Service Studies
91 (561 .7) Generation lnterconnection Studies
92 (561 .8) Reliabilitv. Planninq and Standards Develooment Servlces
93 (562) Station Exoenses 532,894 496,54t
94 (563) Overhead Lines Exoenses 458.587 537.48!
95 (564) Underground Lines Expenses
96 (565) Transmission of Electricitv bv Others 17,389,891 18.896.02i
97 (566) Miscellaneous Transmission Expenses 2.162.711 1.943.26(
98 (567) Rents 't53,599 154,35(
99 TOTAL Operation (Enter Total of lines 83 thru 98)25.371.55r-26.731.35t
100 Maintenance
101 (568) Maintenance Suoervision and Enoineerino 808,914 802,371
102 (569) Maintenance of Structures 737,752 379,954
'103 (569.1 ) Maintenance of Computer 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 Equipmenl 1 358 48S 1.421.588
108 (571) Maintenance of Overhead Lines 1.147.561 1,733.944
109 (572) Maintenance of Underoround Lines 9,887 -6,721
110 (573) Maintenance of Miscellaneous Transmission Planl 107.904 101.431
111 TOTAL Maintenance (Total of lines 101 thru 110)4,170,511 4.432.573
112 TOTAL Transmission Expenses (Total of lines 99 and 111 29,542,06t 31,163,931
FERC FORM NO.1 (ED.12-93)Page 321
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An original(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.
Account
(a)
Amount forCurrent Year
(b)
Amount forPrevious Year
(c)
113 3. REGIONAL MARKET EXPENSES
114 Operation
115 (575. 1 ) Operation Suoervision
116 (575.2) Day-Ahead and Real-Time Market Facilitation
117 (575.3) Transmission Riohts Market Facilitation
118 (575.4) Capacitv Market Facilitation
119 (575.5) Ancillary Services Market Facilitation
120 (575.6) Market Monitorino and Compliance
121 (575.7) Market Facilitation, Monitorinq and Compliance Services
122 (575.8) Rents
123 Total Operation (Lines 115lhru 122\
124 Maintenance
125 (576.1) Maintenance of Structures and lmorovements
126 (576.2) Maintenance of Computer Hardware
127 (576.3) Maintenance of Comouter Software
128 (576.4) Maintenance of Communication Eouioment
129 (576.5) Maintenance of Miscellaneous Market Ooeration Plant
130 Total Maintenance (Lines 125 thru 129)
131 TOTAL Reqional Transmission and Market Op Expns Ootal 1 23 and 130)
'132 4. DISTRIBUTION EXPENSES
133 Operation
134 (580) Operation Supervision and Enqineerinq 4.112.229 3.207.04(
'1 35 (581) Load Dispatchinq
136 (582) Station Expenses 742.O54 598.092
137 [583) Overhead Line Expenses 1.999.534 2,304,77t
138 1584) Underoround Line Exoenses 1.425.474 1.358.46(
139 '585) Street Liqhtinq and Siqnal Svstem Exoenses 12.587 62,12t
140 (586) Meter Exoenses 1,973,573 1.883.12r
141 (587) Customer lnstallations Expenses 610.596 642,75i
142 (588) Miscellaneous Expenses 7,334,740 7.507.881
143 (589) Rents 262.687 262,72(
144 TOTAL Operation (Enter Total of lines 1 34 thru 143)'t8.473,470 17,826,99:
145 Maintenance
146 (590) Maintenance Supervision and Enqineerinq 2.167,990 1,779,53t
147 (591) Maintenance of Structures 388,297 296,32i
148 (592) Maintenance of Station Equipment 1.079.662 857,68i
149 (593) Maintenance of Overhead Lines 10.484,367 8,750,04:
150 (594) Maintenance of Underqround Lines 839,424 999.281
151 (595) Maintenance of Line Transformers 674,935 846,02(
152 (596) Maintenance of Street Liohtino and Sional Svstems 692,950 714.291
153 (597) Maintenance of Meters 25,403 14.35t
154 (598) Maintenance of Miscellaneous Distribution Plant 1.073.353 568,83i
155 TOTAL Maintenance (Total of lines 146 thru 154)17,426,381 14.826.371
156 TOTAL Distribution Expenses ffotal of lines 144 and 155)35,899,851 32.653.36;
157 5. CUSTOMER ACCOUNTS EXPENSES
158 Operation
159 (901) Suoervision 356,243 323.791
160 (902) Meter Readino Exoenses 3,082.621 2,844,99(
16'l (903) Customer Records and Collection Exoenses 8,795,510 8,422,O6'.1
162 (904) Uncollectible Accounts 3,041 ,287 2.75',1 .684
163 (905) Miscellaneous Customer Accounts Exoenses 263,646 197,184
164 TOTAL Customer Accounts Expenses fiotal of lines 159 thru 163)15,539,307 14.s39.715
FERC FORM NO.1 (ED. 12-93)Page 322
Name of Respondent
Avista Corporation
I nts Keoon ls:(1) finn Original(2) l-lA Resubmission
uate ot Hepon(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
LECTRIC OPERATION AND MAINTENANC EXPENSES (Continued)
lf the amount for previous year is not derived from previously reported figures, explain in footnote.
_tne
No.
Account
(a)
Amount forCurrent Year
(b)
Amount forPrevious Year
(c)
165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166 Operation
167 (907) Suoervision
168 (908) Customer Assistance Expenses 24,624,682 25.895.701
169 (909) lnformational and lnstructional Expenses 880,400 869,52:
170 (910) Miscellaneous Customer Service and lnformational Expenses 107,115 178.08r
171 TOTAL Customer Service and lnformation Expenses ffotal 167 thru 170)25.612.197 26.943.30t
172 7. SALES EXPENSES
173 Operation
174 (91 1) Suoervision
175 (912) Demonstratinq and Sellinq Expenses
176 (91 3) Advertisino Exoenses
177 (916) Miscellaneous Sales Expenses
178 TOTAL Sales Expenses (Enter Total of lines 174 thru 177)
179 8. ADMINISTRATIVE AND GENERAL EXPENSES
180 Operation
181 (920) Administrative and General Salaries 32,024,875 24.851 .56t
182 (921) Office Supplies and Expenses 4,229,702 4.477,20i
183 (Less) (922) Administrative ExDenses Transfened-Credit 118,479 1 35,1 3:
184 (923) Outside Services Employed 9,631,716 11.883,97t
185 (924) Prooertv lnsurance 1.313.970 1,367,671
186 (925) lniuries and Damaoes 3,473,33S 3,566,29(
187 (926) Emolovee Pensions and Benefits 1.594.960 2,096,87i
188 (927) Franchise Reouirements 3,927 3,77!
189 (928) Regulatory Commission Expenses 6.138.496 6.081 .19'
190 (929) (Less) Duolicate Charoes-Cr.
191 (930.1) General Advertisinq Expenses 2,207 271
192 (930.2) Miscellaneous General Expenses 3.633,056 3,222,98t
193 (931) Rents 1,017,563 873,73t
194 TOTAL Operation (Enter Total of lines 181 thru 193)62.945.33i s8.390,42(
195 Maintenance
196 (935) Maintenance of General Planl 10,677,745 9.552.141
197 TOTAL Administrative & General Expenses (Total of lines 194 and 196)73,623,081 67,942,56i
198 TOTAL Elec Op and Maint Expns (Total 80,112,131,156,164,171,'178,197)617,386,54t 635,399,99t
FERC FORM NO. 1 (ED.12-93)Page 323
Name of Respondent
Avista Corporation
I nts l(e(1) E(2) I-
on ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
PUBCHASED POWER (Account 555)(lnclu0rng 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-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{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.
-rne
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)
f\vera9e
Vlonthly NCP Deman
(e)
AVerage
Monthly CP Demanr
(f)
I ATCO Power Canada Ltd.SF WSPP
2 BP Energy Company SF WSPP
3 Black Hills Power, lnc.SF WSPP
4 Bonneville Power Administration LF WNP#3 Agr.
5 Bonneville Power Administration SF WSPP
6 Bonneville Power Administration LF NWPP
Bonneville Power Administration LF Tariff 8
8 Bonneville Power Administration CS BPA OATT
I Bonneville Power Administration LF BPA OATT
10 Calpine Energy Services LP SF WSPP
11 Cargill Power Markets SF WSPP
't2 City of Spokane -U PURPA
13 City of Spokane IU PURPA
14 Chelan County PUD U Rocky Reach
Total
FERC FORM NO. 1 (ED.12-90)Page 326
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) finn Original(2) l-lA Resubmission
uale ot Kepon(Mo, Da, Yr)
o4t't512016
YeailPenoo oI Kepon
End of 20151Q4
PURCHASED POWER(Account 555) (Continued)(lncludinq pov9er exchanoeS)'
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), identifu 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 conlract 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 (0. 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 megawathours 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 Line
No.Megawatt Hours
Received
(h)
Megawatt Hours
Delivered
(i)
uemand unarges
($)
0)
Energy Charges
($)
(k)
Other Charges
($)
(t)
Total (j+k+l)
of Settlement ($)
(m)
12t 2,701 2,70C 1
2,80(116,20r 116,201 2
2,20(77,951 77,951 3
343,58,14,160,751 14,160,75r 4
1 58,1 5a 3,232,771 3,232,771 5
23i 6,05(6,05(b
18,40t 535,96r 535,961 7
61,661 61,66 I
2,08(48.57',166,87i 215.451 9
22,66,726,30(726,30(10
17,401 527,60r 527,60t 11
45,471 2,293,74'2.293.742 12
110,11 5,003,151 5.003.151 13
-19,57(14
5,080,211 523,891 525,354 14,797,46!120,669,64t 37.220.894 172,688,001
FERC FORM NO.1 (EO. 12-90)Page 327
Name of Respondent
Avista Corporation
tnts Ke(1) E(2\ T
rorI ts:
An Original
A Resubmission
Date of Report(Mo, Da, YQ
04115t2016
YeailHenoo oI Hepon
End of 20151Q4
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.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-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.
Line
No.
Name of Company or Public Authority
(Footnote Afliliations)
(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)
,{verage
Monthly CP Demanr
(f)
1 Chelan County PUD >r WSPP
2 Chelan County PUD -F NWPP
3 Chelan County PUD U Chelan Sys
4 Citigroup Energy SF WSPP
5 Clark County PUD No. 1 SF WSPP
6 Clatskanie PUD SF WSPP
7 Clearwater Paper Corporation U PURPA
I Community Solar .U PURPA
I Douglas County PUD No. 1 .U Wells
10 Douglas County PUD No. 1 -U Wells Settlement
11 Douglas County PUD No. '1 IF l/ells
12 Douglas County PUD No. 1 SF WSPP
13 Douglas County PUD No. 1 LF {WPP
14 Douglas County PUD No. 'l EX 305
Total
FERC FORM NO.1 (ED. 12-90)Page 326.1
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) []Rn Orisinal(2) [-lA Resubmission
uale ot Hepon(Mo, Da, Yr)
o411512016
YeailPenoo oI Kepon
End of 20151Q4
PURCHASED POWER(Account 555) (Continued)(lncludino Dovier exchanoes)'
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 (f1. 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 1 2. 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)
MegaWatt Hours
Delivered
(D
Demand Charges
($)o
Energy Charges
($)
(k)
urner unarges
($)
(t)
I otal (l+k+l)
of Settlement ($)
(m)
10,92r 294,80r 294,80(1
391 2()c 2
367,62:1 3,646,61('13,646,61t 3
40(6,78(6,78(4
5,94(103,43 103,43,5
921 20,75!20,75'.6
55(55(7
4,79,4,791 8
78,79i 1,795,071 1,795,07i 9
33,311 1,122,61 1,122,61i 10
1 06,1 6t 1 ,150,39(1,150,39(11
29,771 705,1 5,70s,151 12
12:,12i 13
75,03€75,03e 1,056,00(-35€1,055,64r 14
5,080,211 523,891 525,35,(14,797,461 120,669,64t 37,220,894 172,688,00
FERC FORM NO.1 (ED.12-90)Page 327.1
Name oi Hespondent
Avista Corporation
This Re(1) E(2) l-
oort ls:
]An original
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
PURCHASED POWER (Account 555)(lncludino oower exchanoes)
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.9., the supplier musl 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-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 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 Demanr
(0
1 EDF Trading No America SF A/SPP
2 Energy America, LLC SF /USPP
3 Energy Keepers, lnc.SF A/SPP
4 Eugene Water & Electric Board SF A/SPP
5 Exelon Generation Company, LLC SF A/SPP
6 Ford Hydro Limited Partnership LU )URPA
7 Grant County PUD No. 2 LU )riest Rapids
I Grant County PUD No. 2 SF A/SPP
9 Grant County PUD No. 2 LF lWPP
10 Grant County PUD No. 2 EX :ERC #104
11 Grant County PUD No. 2 SF A/SPP
12 Gridforce Energy Management, LLC SF lWPP
13 Hydro Technology Systems IU )URPA
14 lberdrola Renewables LLC SF A'SPP
Total
FERC FORM NO.1 (ED.12-90)
Name of Respondent
Avista Corporation
This Reoort ls:(1) finn original(2) [-lA Resubmission
Date of Report
(Mo, Da, YQ
0411512016
Year/Period of Report
End of 20151Q4
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 (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 (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 (j), 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 1 2. 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.Megavvall nours
Received
(h)
Megawatt Hours
Delivered
(i)
Demand Charges
($)
0)
Energy unarges
($)
(k)
urner unarges
($)
fl)
Iotal u+K+l)of Settlement ($)
(m)
23,10t 820,80 820,801 1
1,12(64,96(64,96C 2
2,06{38,82:38,821 3
7,171 173,20t 173,201 4
21,11(564,33:564,33:(
2,991 231 ,03(23'1,03(6
31 8,1 8'7,410,93t 7,410,931 7
13,80t 272,54(272,54(8
,|53(53(I
-26,03:-26,03:10
45(45(1',l
14-'14i 12
7,61(333,211 333,2 1{13
1'10,09r 2,631 ,1 0i 2,631 ,10;14
5,080.211 523,891 525,354 14,797 ,464 120,669,64t 37,220,891 172,688,00
FERC FORM NO.1 (ED.12-90)
Name of Respondent
Avista Corporation
tntsx(1) t(2) r
DOn lS:
]Rn originat
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2015!Q4
PUBCHASED 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{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.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 flrm 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 lohger. 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.
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)
/\Verage
l\4onthly NCP Deman
(e)
AVerage
Monthly CP Demanr
(0
1 ldaho County Power & Light -U PURPA
2 ldaho Power Company SF A/SPP
3 ldaho Power Company - Balancing SF A/SPP
4 lnland Power & Light Company RQ 208
5 J. Aron & Company SF A'SPP
5 Jim White LU )URPA
7 J P Morgan Ventures Energy LLC SF /USPP
I Kootenai Electric Cooperative LF Tariff I
I Macquarie Energy LLC SF WSPP
10 Mizuho Securities USA, lnc.SF ISDA
1'.!Morgan Stanley Capital Group SF WSPP
12 SG Americas Securities, LLC SF ISDA
13 NextEra Energy Power Marketing LLC SF WSPP
'14 Northwestern Energy LLC SF WSPP
Total
FERC FORM NO.1 (ED.12-90)Page 325.3
Name of Respondent
Avista Corporation
I hrs F(eDon ls:(1) finn Origtnat(2) l-lA Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20'l5lQ4
PUHUHASEU PUWER(ACCOUNt 555) (CONIINUEd)(lncludino ooder exchanoeS)'
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 allothertypes 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
agreemenl, 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.Megawatt Hours
Received(h)
Megawatt Hours
Delivered
(i)
Demand charges
($)
0)
trnergy unarges
($)
(k)
other charges
($)
(t)
Total (j+k+l)
of Settlement ($)
(m)
3,1 7t 162,11 162,',t1 'l
71,08(1,175,771 1,175,77t 2
1,701 53,40(53,40(3
9:6,49 5,491 4
80(20,20t 20,20(5
1,00('t00,91;100,91;6
4,00(73,221 73,22(7
1,58,38,32(38,32(8
45.711 1,438,56(1,438,56(I
13,378,05!13,378,05!10
54.45t 1,360,7si 1,360,75i 11
22,007,92e 22,007,92t 12
2,04(35,22i 35,22a 13
51,012 963,78,963,782 14
5.080,211 523,891 525,354 14,797,461 120,669,64t 37,220,891 172,688,00;
PageFERC FORM NO.1 (ED. 12-90)
Name of Respondent
Avista Corporation (1) E(2) l-
DOn ls:
]nn originat
lA Resubmission
Date of Report
(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
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.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 foolnote 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 comrnitment 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 "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 orTariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
AVerage
Monthly NCP Deman
(e)
Average
Monthly CP Demanc
(f)
1 NorthWestern Energy LLC LF !WPP
2 Okanogan County PUD No. 1 SF /t/SPP
3 PacifiCorp SF A/SPP
4 PacifiCorp LF \WPP
5 Palouse Wind LLC LU fPA
6 Pend Oreille County PUD No. 1 SF rend O'
7 Pend Oreille County PUD No. '1 IF rend O'
8 Phillips Ranch LU )URPA
I Portland General Electric Company EX 304
10 Portland General Electric Company EX 178
11 Portland General Electric Company SF A/SPP
12 Portland General Electric Company tF NWPP
13 Powerex Corp SF A/SPP
14 Public Service Company of Colorado SF A/SPP
Total
FERC FORM NO.1 (ED.12-90)Page 326.4
Name of Respondent
Avista Corporation
I nts KeDorI ts.(1) []nn Original(2) [--lA Resubmission
Date of Report(Mo, Da, Yr)
o4115t2016
Year/Period of Report
End of 2O15lQ4
PURUHASEIJ POWE.R(Account 555) (Continued)(lncluding povier exchange5) '
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 (fl
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 'l 3.
9. Footnote entries as required and provide explanations following all required data.
MegaWatt Hours
Purchased
(s)
POWER EXCHANGES COST/SETTLEMENT OF POWER Line
No.Megavvalt Hours
Received(h)
Megavva[ Hours
Delivered
(D
uemano unarges
($)
(i)
Energy Charges
($)
(k)
other charges
($)
(t)
Total (j+k+l)
of Settlement ($)
(m)
2t 791 79!1
1 0,'1 6 189,941 189,94!2
46,8 t:969,92,969,92,(3
5 1,42"1,422 4
293,56 '16,759,51:16,759,51i 5
268,1 6r 5,463,60(5,453,60C b
14,761 31 8,1 9(3t8,19(7
5:2,611 2,613 8
439,1't 440,264 9
9,741 9,948 1,781 1.781 10
8,731 191 ,66 191,66:11
4:1,21'1,211 12
1 37,33:4,637,371 4,637,371 13
40(8,50(8,50(14
5,080,211 523,891 525,354 14,797,461 120,669,64t 37,220,891 172,688,00
FERC FORM NO.1 (EO.12-90)Page
Name ot Kespondent
Avista Corporation
I nts l(e(1) E(2) T
)on ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YeailPenod ot Kepon
End of 2O15lQ4
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-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-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{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.
!rne
No.
Name of Company or Public Authority
(Footnote Affi liations)
(a)
Statistical
Classifi-
cation
(b)
FERC Rate
Schedule or
Tariff Number
(c)
Average
Monthly Billing
Demand (MW)
(d)
Actual Demand (MW)
,\Verage
Monthly NCP Deman
(e)
f\verage
Monthly CP Demanc
(f)
1 Puget Sound Energy SF A/SPP
2 Puget Sound Energy -F !WPP
3 Rainbow Energy Marketing Corp SF A/SPP
4 Rathdrum Power LLC LF -ancaster
5 Sacramento Municipal Utility District SF A/SPP
b Seattle City Light SF A/SPP
7 Seattle City Light LF lWPP
I Sheep Creek Hydro LU )URPA
I Shell Energy SF NSPP
'10 Snohomish County PUD No. 1 SF A/SPP
11 Southern California Edison Company SF A/SPP
12 Sovereign Power LF Sovereign
13 Spokane County LU )URPA
14 Stimson Lumber IU ]URPA
Total
FERC FORM NO. 1 (ED.12-90)Page 326.5
Name of Respondent
Avista Corporation
I nts Keoon ts:(1) []nn orisinal(2\ l-lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
PURCHASED POWER(Account 555) (Continued)(lncludino ooder exchanoeS)'
AD - for oulof-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 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.Megawatt Hours
Received
(h)
Megawatt Hours
Delivered
(i)
ueman0 L;narges
($)
0)
Energy unarges
($)
(k)
utner unarges
($)
(t)
Total (+k+D
of Settlement ($)
(m)
59,28t 1 ,523,'t8l 1,523,18r 1
4l 1,371 1 37e 2
3,95 71,65i 71,652 3
1,525,431 25,994.75!25,994,75!4
40(7,50(7,50(5
33,97(810,92(810,92(6
2t 60t 60t 7
8,421 342,221 342,221 I
72.87i 1,749,08t 1,749,081 9
59,52:1,082,20!1,082,201 10
3,45(47,25(47,25t 11
7,761 't63,'16:1 63,1 6:12
91!55,50'55,501 13
29,41"1,367,17,1,367,171 14
5,080,21 1 523,891 525,354 14,797,46!120,669,64t 37,220,894 't72,688,00
FERC FORM NO.1 (ED.12-90)Page 327.5
Name or Kespondent
Avista Corporation
tnts Ke(1) E(2) T
roft ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
PURCHASED POWER (Account 555)(lncludino oower exchanoes)
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 lransaction 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-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.
-rne
No.
Nanie 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)
l\Verage
Vonthly NCP Deman
(e)
AVerage
Monthly CP Demanc
(f)
1 Tacoma Power SF A/SPP
2 Tacoma Power LF \WPP
3 Talen Energy Marketing SF /USPP
4 Tenaska Power Services Company SF A/SPP
5 The Energy Authority SF A/SPP
6 TransAlta Energy Marketing SF A/SPP
7 lntraCompany Generation Services CS )ATT
8 Other - lnadvertent lnterchange EX
9
10
11
12
13
't4
Total
PageFERC FORM NO.1 (ED.12-90)
Name ot Hespondent
Avista Corporation
tnts KeDort ts:(1) fiRn Originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Penoo oI Kepon
End of 20151Q4
PURCHASED POWER(Account 555) (Continued(lncludinq pora)er 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. In column (c), identify the FERC Rate Schedule Number or Tariff, or, for non-FERC jurisdictional sellers, include an appropriate
designation for the contract. On separate lines, list all FERC rate schedules, tariffs or contract designations under which service, as
identified in column (b), is provided.
5. For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer) basis, enter
the monthly average billing demand in column (d), the average monthly non-coincident peak (NCP) demand in column (e), and the
average monthly coincident peak (CP) demand in column (0. 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 nol 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 Line
No.MegaWatt Hours
Received
(h)
Megawaft Hours
Delivered
(i)
uemano unarges
($)
0)
trnergy unarges
($)
(k)
utner unarges
($)
(t)
Total U+k+l)
of Settlement ($)
(m)
46,38(1,025,40 1,025,401 1
1 321 32t 2
236,02(4,471,244 4,471,24i J
441 3,271 3,271 4
44,44t 919,64{919,64t 5
85,76:2.675.72:2,675,721 6
1,634,541 1,634,541 7
10t 8
I
10
't1
12
13
14
5,080,21 ,l 523,891 525,354 '14,797,46a 't 20,669,64{37,220,89t 172,688,00;
FERC FORM NO.1 (ED.12-90)
Name of Respondent
Avista Corporation
This Report is:
(1) X An Original(2\ A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
isch
BPA Contract. Terminates .lune :0, ZOfS
lSchedu/e 326 Line No.: 6 Column: aReserve Sharinq under the Northwest Power Poo Reserve Shari
BPA Contract Terminates tember 30, 2028
Line No.:8 Column: aAncillary Services - Spinning & Supplemelllemental
Line No.:9 Column: a .l
BPA Contract Terminates ,lanuary 01,2035326 Line No.:9 Column: I
: 326.1 Line No.: 2 Column: aunder the Northwest. Power Pool Reserve Shar
: 326.1 Line No.: 13 Column: aReserve Sharing under the NorthWest. Power Pool Reserve Sharing Agreement.
lschedute Pis;: tr6.i
---
Non Monetary
IjReserve Sharing under the Northwest Power Pool Reserve Shari reemenE.
Moneta
Reserve Shar under the NorthWest Power PooI Reserve reement.
: 326.3 Line No.:4 Column: aService to Deer La rom Inla Power and Light.No demand charges associated with the
agreement.
lSchedu=e_lgggt !!6.3 Line No.: 8 Column: a IKootenti Contract. Terminat@
iSchedule Page:326.3 Line Noi10 Column: aFinancial SWAP
326.3 Line No.: 12 Column: a i
Financial SWAP - Formerl as Ne e USA LLC
: 326.4 Line No.: 1 Column: aReserve Sharing under t.he Northwest Power Pool Reserve Shar reement.
: 326.4 Line No.: 4 Column: aReserve Sharing under the NorthWest Power Pool Reserve Sharing Agreement.
s
PooL Reserwe Shari reemenL.
chedule Paqe: 326.5 Line No.: 2 Column: a
Reserve r1 under Lhe NorthWest Power Pool Reserve Shari reement.
chedule 326.5 Line No.:7 Column: a
Reserve Shari under the Northwest Power PooI Reserve Shari reement.
326.5 Line No.: 12 Column: a
Soverei n Contract. Terminates September 30,2019
hedule : 326.6 Line No.: 2 Column: a I
P : 326-2 Line No.: 12 Column: a
Non Monetary
-Cotumn: a
Reserve Sharinq under the Northwest, Power
Anci1lary Services
Pool Reserve Shari-reement.Reserve Sharinq under Lhe NorthWest Power
hedule : 326.6 Line No.: 3 Column: a
Former PPL Ene Plus
: 326.6 Line No.:7
FERC FORM NO. 1 (ED. 12-87 P 450.1
This Page fntentionally Left Blank
Name of Respondent
Avista Corporation
lhrs Heoon ls:(1) []nn Orisinat(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20'15!Q4
I i{,\ND VllDJI(JN Lrr trLtr\, I l{lul I T r\Jl( \J I rttrr1Jncludinq transactions referred to as'wheelin
\ccount 456.1)
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 - 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 lnslruction for definitions of codes.
Line
No.
Payment By
(Company of Public Authority)
(Footnote Affiliation)
(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 PacifiCorp PacifiCorp PacifiCorp LFP
2 Seattle City Light Seattle City Lighl Grant County PUD LFP
3 Tacoma Power Tacoma Power Grant County PUD LFP
4 Grant County PUD Grant County PUD Grant County PUD OS
5 Spokane Tribe of lndians Bonneville Power Administration Spokane Tribe of lndians LFP
6 East Greenacres lrrigation District Bonneville Power Administration East Greenacres lrrigation Distri LFP
7 Consolidated lrrigation District Bonneville Power Administration Consolidated lrrigation District LFP
I Bonneville Power Administration Bonneville Power Administration Bonneville Power Administratioh FNO
I City of Spokane City of Spokane Avista Corporation )S
10 Stimpson Plummer Avista Corporation OS
11 Hydro Tech lndustries Meyers Falls Avista Corporation f,S
12 First Wind Energy Marketing Palouse Wind Avista Corporation f,S
13 Deep Creek Hydro Deep Creek Avista Corporation CS
14 Bonneville Power Administration Avista Corporation Bonneville Power Administration f,S
15 Shell Energy North America (US) LP Bonneville Power Administration ldaho Power Company SFP
16 Morgan Stanley Capital Group Avista Corporation Bonneville Power Administration SFP
17 Morgan Stanley Capital Group Avista Corporation ldaho Power Company SFP
18 Morgan Stanley Capital Group Avista Corporation Northwestern Montana SFP
19 Morgan Stanley Capital Group Bonneville Power Administration ldaho Power Company SFP
20 Morgan Stanley Capital Group Bonneville Power Administration Northwestern Montana SFP
21 Morgan Stanley Capital Group Northwestern Montana Avista Corporation SFP
22 Morgan Stanley Capital Group Northwestern Montana Bonneville Power Administration SFP
23 Morgan Stanley Capital Group Northwestern Montana Chelan County PUD SFP
24 Morgan Stanley Capital Group Northwestern Montana ldaho Power Company SFP
25 Morgan Stanley Capital Group Northwestern Montana Grant County PUD SFP
26 Morgan Stanley Capital Group Northwestern Montana Pacificorp SFP
27 Morgan Stanley Capital Group Northwestern Montana Portland General Electric SFP
28 Morgan Stanley Capital Group Pacificorp ldaho Power Company SFP
29 Morgan Stanley Capital Group Puget Sound Energy ldaho Power Gompany 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 ldaho Power Company Northwestern Montana SFP
33 Morgan Stanley Capital Group Chelan County PUD ldaho Power Company SFP
34 Morgan Stanley Capital Group Chelan County PUD Northwestern Montana SFP
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328
Name of Respondent
Avista Corporation
lnts Keoon ls:(1) fiRn Originat(2\ l--lA Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
IKAN5MIsUIUN UI- ELEU IKIUI IY FUI{ U IHEKS (ACCOUNI 456)(CONIINUEd)(lncluding transactions reffered to as'wheelinq') "
5. ln column (e), identify the FERC Rate Schedule or Tariff Number, On separate lines, list all FERC fate 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. 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 O the total megawafthours 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.Megavva[ Hours
Received(i)
Megavvatl nours
Delivered(i)
:ERC No.182 Dry Creek Walla Wall )ry Gulch 2(54,907 54,90
:ERC Trf No. t helan-Stratford 1 15 Stratford 1 1skv SS 242.714 242.71,2
:ERC Trf No. t helan-Stratford 115 Stratford 11skv SS 242,695 242,691 3
=ERC No. '104 Stratford Substation Soulee CyMilson Crk 2!93,834 93,83.4
:ERC Trf No. t y1/estside Little Falls 3,551 3,55 5
=ERC Trf No. t Bell Substation )ost Falls 4,10r 4,1 0r 6
]ERC Trf No. t Bell Substation 3KR/OPT/EFM/LIB 7,72e 7,721 7
:ERC Trf No. t 1 ,826,'t 88 1,826,18r 8
:ERC No.155 Sunset-Westside 1 15k Westside I
:ERC Trf No. t CVA 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 12,531 12,53-,15
:ERC Trf No. t 2(2(16
:ERC Trf No. t 26(26(17
:ERC Trf No. t 1(1(18
:ERC Trf No. E 44,67f 44,671 19
:ERC Trf No. t 111 1'.!20
:ERC Trf No. I 3t 3i 21
:ERC Trf No. 8 94,62t 94,621 22
FERC TTf No, I 3,01(3,01(23
FERC Trf No. 8 213,41t 213,411 24
FERC Trf No. t 16,40t 16,40r 25
FERC Trf No. t 4,27(4,271 26
FERC Trf No. t 1,071 1,07"27
FERC Trf No. t 2,151 2,151 28
=ERC Trf No. t 1,211 1,21"29
FERC Trf No. I 6,0'tt 6,01{30
:ERC Trf No. I 31'31:,31
:ERC Trf No. t 5l 5,32
:ERC Trf No. t 40,03!40,03(33
:ERC Trf No. t 35,43i 35,43'34
5',i 3,275,361 3,275,36',
FERC FORM NO.1 (ED. 12-90)Page 329
Name of Respondent
Avista Corporation
Thas Reoort ls:(1) []Rn Original(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456) (Continued)(lncludino 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 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 (l) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only on Page 401 , Lines 16 and 'l 7, respectively.
11. Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges
($)
(k)
Energy Charges
($)
(t)
(Other Charges)
($)
(m)
Total Revenues ($)
(k+l+m)
(n)
Ltne
No.
245,45t 245,458 1
145,032 37,1 1 6 182.148 2
216,00C 37,1 1 6 253,1 1 6 3
28,482 28,482 4
33,6't2 33,612 5
15,52!15,529 6
38,83i 38,837 7
7,737,824 7.737,824 8
27,973 27,973 I
9,480 9,48C 10
6,120 6j2C 11
200,000 200,00c 12
603 603 13
3,192,000 3,192,000 14
49,842 49,842 15
t1 1t8 't6
1,10!1,109 17
5(5C 18
183,97(183,970 19
61i 617 20
13!139 2',!
481 .4'.t5 481,419 22
12,29t 12,298 23
962,25t 962,255 24
74,511 74,511 25
17,99(17,990 26
5,32:5,323 27
8,06(8,069 28
4.85t 4,854 29
25.424 25,429 30
1,55(1,556 31
33:33s 32
162,98('162,980 33
180,201 180,202 34
1 2,548,555 0 3,588,790 16,137,345
FERC FORM NO.1 (ED. 12-90)Page 330
Name of Respondent
Avista Corporation
I nts KeDon ls:(1) []nn Orisinat(2) l-lA Resubmission
Date of Report(Mo, Da, Y0
04t15t2016
Year/Period of Report
End of 20151Q4
IRANI MrssroN uF ELEU r t{Gt r Y l-oR o IHERS (Account 456.1)lncludinq transactions referred to as'wheelino')
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 ownershlp 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 contraclual 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 Affiliation)
(b)
Energy Delivered To
(Company of Public Authority)
(Footnote Affiliation)
(c)
Statistical
Classifi-
cation
(d)
1 Morgan Stanley Capital Group Portland General Electric ldaho Power Company SFP
2 Portland General Electric Northwestern Montana Bonneville Power Administration SFP
3 Powerex Bonneville Power Administration ldaho Power Company SFP
4 Powerex Puget Sound Energy ldaho Power Company 3FP
5 Powerex Grant County PUD ldaho Power Company SFP
6 Powerex Chelan County PUD ldaho Power Company SFP
7 Pacificorp Pacificorp Bonneville Power Administration SFP
8 Pacificorp Pacificorp ldaho Power Company SFP
I ldaho Power Company LSE Avista Corporation Bonneville Power Administration SFP
10 ldaho Power Company LSE Avista Corporation ldaho Power Company SFP
11 ldaho Power Company LSt Bonneville Power Administration ldaho Power Company SFP
12 ldaho Power Company LSE Bonneville Power Administration Northwestern Montana SFP
13 ldaho Power Company LSE Northwestern Montana ldaho Power Company SFP
14 Kootenai Electric Avista Corporation ldaho Power Company SFP
15 Douglas County PUD Bonneville Power Administration Avista Corporation SFP
16 Bonneville Power Administration Bonneville Power Administration ldaho Power Company NF
17 Shell Energy North America (US) LP Bonneville Power Administration ldaho Power Company NF
18 Shell Energy North America (US) LP Bonneville Power Administration Northwestern Montana NF
'19 Shell Energy North America (US) LP Northwestern Montana Bonneville Power Administration NF
20 Shell Energy North America (US) LP Northwestern Montana ldaho Power Company NF
21 Shell Energy North America (US) LP Northwestern Montana Grant County PUD NF
22 PPL Energy Plus Northwestern Montana Bonneville Power Administration NF
23 PPL Energy Plus Northwestern Montana ldaho Power Company NF
24 Morgan Stanley Capital Group Avista Corporation Chelan County PUD NF
25 Morgan Stanley Capital Group Avista Corporation ldaho Power Company NF
26 Morgan Stanley Capital Group Bonneville Power Administration Bonneville Power Administration NF
27 Morgan Stanley Capital Group Bonneville Power Administration ldaho Power Company NF
28 Morgan Stanley Capital Group Bonneville Power Administration Northwestern Montana NF
29 Morgan Stanley Capital Group Northwestern Montana Bonneville Power Administration NF
30 Morgan Stanley Capital Group Northwestern Montana Chelan County PUD NF
31 Morgan Stanley Capital Group Northwestern Montana ldaho Power Company NF
32 Morgan Stanley Capital Group Northwestern Montana Portland General Electric NF
33 Morgan Stanley Capital Group Northwestern Montana Grant County PUD NF
34 Morgan Stanley Capital Group Northwestern Montana Puget Sound Energy NF
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.1
Name of Respondent
Avista Corporation
tnts KeDon ts:(1) finn Original(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
I KANSMISSION OF ELhC I RICII Y 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. 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 O the total megawatthours received and delivered.
FERC Rate
Schedule of
Tariff Number
(e)
Point of Receipt
(Subsatation or Other
Designation)
(f)
Point of Delivery
(Substation or Other
Designation)
(s)
Billing
Demand
(MW)
(h)
TMNSFER OF ENERGY Line
No.Megawafi Hours
Received(i)
Megawan Hours
Delivered(i)
]ERC Trf No. t 4C 4t 1
:ERC Trf No. t 12,574 12,57,2
FERC Trf No. t 10,909 ''10,90(3
:ERC Trf No. t 29e 29t 4
:ERC Trf No. t 20a 20t,5
:ERC Trf No. I 1,25i 1,25 b
:ERC Trf No. I 1,721 1,721 7
:ERC Trf No. I 8,481 8,48 I
:ERC Trf No. t 10,778 10,771 9
:ERC Trf No. t 80c 80(10
:ERC Trf No. t 136,56€136,56(11
:ERC Trf No. t 35(35(12
:ERC Trf No. t 75(75t '13
:ERC Trf No. I 3l 11,741 11,741 14
:ERC Trf No. t 't,86('t,86(15
:ERC Trf No. t 10,271 10,27'16
:ERC Trf No. t 1,00r 'l ,00/17
:ERC Trf No. t 2(2(18
:ERC Trf No. t 13!13{'19
:ERC Trf No. t 6t 6t 20
=ERC Trf No. I 15i 15;21
:ERC Trf No. t 7i 71 22
=ERC Trf No. t 1,',17t 1,171 23
;ERC Trf No. t 15(15(24
:ERC Trf No. t 54S 541 25
:ERC Trf No. t 121 12:.26
:ERC Trf No. t 5,09I 5,09r 27
:ERC Trf No. €514 5't,28
:ERC Trf No. I 17,204 17,20,29
:ERC Trf No. f 5,54i 5,54;30
:ERC Trf No.8 7,15',7,15,31
:ERC Trf No. t 2(2t 32
:ERC Trf No. t 5,632 5,63,33
:ERC Trf No. t 5t $r 34
57 3,275,36i 3,275,36;
PageFERC FORM NO. 1 (ED.12-90)
Name of Respondenl
Avista Corporation
tnrs Keoon ts:(1) fiRn Originat(2) l-lA Resubmission
Date of Report(Mo, Da, Y0
04115t2016
Year/Period of Report
End of 2O15lQ4
IKANIjMIU!;IUN UF ELEU IT{IUI I Y I-OH O IHE,RS (ACCOUNt 456) (CONTINUECI)(lncludinq transactions reffered to as 'wheelinq') ' '
9. ln column (k) through (n), report the revenue amounts as shown on bills or vouchers. ln column (k), provide revenues from demand
charges related to the billing demand reported in column (h). ln column (l), provide revenues from energy charges related to the
amount of energy transferred. ln column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). lf no monetary settlement was mad.e, enter zero (1 101 1) in column
(n). Provide a footnote explaining the nature of the non-monetary settlement, including the amount and type of energy or service
rendered.
10. The total amounts in columns (i) and 0) must be reported as Transmission Received and Transmission Delivered for annual report
purposes only on Page 401, Lines 16 and 17, respectively.
11. Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges
($)
(k)
Energy Charges
($)
(t)
(Other Charges)
($)
(m)
Total Revenues ($)
(k+l+m)
(n)
Ltne
No.
188 188 1
64,61C 64,610 2
43.75C 43,75C 3
1,19i 1,197 4
829 829 5
s,08i 5,082 6
35.14i 35,147 7
128,681 128,685 I
60,1 04 60,1 04 I
3,92C 3,920 0
732,891 732,895 1
2,021 2,02!2
3,66!3,66!3
72,OOC 16,092 88,09i 4
9,692 196 9,88t 5
66,02C 66,02(6
6,1 0t 6,10f 7
20'l 20'l 8
951 951 I
42(42e 20
98i 98:21
46,462 22
6,79i 6,797 23
1,02(1,02e 24
3,34(3,34S 25
96(96€26
32,40!32,40S 27
3,26(3,26€28
110,451 1 10,451 29
36,1 2(36,1 2C 30
47,03!47,035 31
13r 134 32
36,80;36,807 33
351 351 34
1 2,548,555 0 3,588,790 16,137,345
FERC FORM NO.1 (ED. 12-90)Page 330.1
Name of Respondent
Avista Corporation
tnts Keoon ls:(1) finn originat(2) f-lA Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
TIiANI vilDDt(Jl\ rJr trLEU I r(I(/| I r rLrr( U I ntrt(D (ACCOUnI z+CO. t,|ncludino 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 repo(ing periods. Provide an explanation in a footnote for
each adjustment. See General lnstruction for definitions of codes.
_rne
No.
Payment By
(Company of Public Authority)
(Footnote Aff il iation )(a)
Energy Received From
(Company of Public Authority)
( Footn ote Affiliatio n)
(b)
Energy Delivered To
(Company of Public Authority)' (FootnoteAffiliation)
(c)
Statistical
Classifi-
cation
(d)
Morgan Stanley Capital Group Grant County PUD ldaho Power Company NF
2 Morgan Stanley Capital Group Grant County PUD Northwestern Montana NF
3 Morgan Stanley Capital Group ldaho Power Company Bonneville Power Administration NF
4 Morgan Stanley Capital Group Chelan County PUD ldaho Power Company NF
5 Morgan Stanley Capital Group Chelan County PUD Northwestern Montana NF
6 Northwestern Energy Northwestern Montana Bonneville Power Administration NF
a Northwestern Energy Northwestern Montana ldaho Power Company NF
I Portland General Electric Northwestern Montana Bonneville Power Administration NF
9 Portland General Electric Northwestern Montana Portland General Electric NF
10 lberdrola Renewables, LLC Bonneville Power Administration ldaho Power Company NF
11 Puget Sound Energy Bonneville Power Administration Northwestern Montana NF
12 Puget Sound Energy Northwestern Montana Bonneville Power Administration NF
13 Powerex Bonneville Power Administration Idaho Power Company NF
14 Powerex Northwestern Montana Bonneville Power Administration NF
15 Powerex Northwestern Montana Puget Sound Energy NF
16 Powerex Grant County PUD ldaho Power Company NF
17 Powerex Chelan County PUD ldaho Pcwer Company NF
18 Transalta Energy Marketing Bonneville Power Administration ldaho Power Company NF
19 The Energy Authority Northwestern Montana Bonneville Power Adminstration NF
20 Pacificorp Pacificorp Bonneville Power Administration NF
21 Pacificorp Pacificorp ldahc Power Company NF
22 Pacificorp ldaho Power Company Bonneville Power Administration NF
23 Bonneville Power Administration Bonneville Power Administration ldaho Power Company NF
24 ldaho Power Company LSE Bonneville Power Administration ldaho Power Company NF
25 ldaho Power Company LSE Northwestern Montana ldaho Power Company \IF
26 ldaho Power Company LSE Pacificorp ldaho Power Company NF
27 Seattle City Light Avista Corporation Grant County PUD \F
28 Tacoma Power Avista Corporation Grant County PUD \IF
29
30
31
32
33
34
TOTAL
FERC FORM NO.1 (ED.12-90)Page
Name of Respondent
Avista Corporation
tnts Ke(1) E(2) T
rOrI lS:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
I RANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)(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 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 O the total megawatthours received and delivered.
FERC Rate
Schedule of
Tariff Number
(e)
Point of Receipt
(Subsatation or Other
Designation)
(f)
Point of Delivery
(Substation or Other
Designation)
(s)
Billing
Demand
(MW)
(h)
TRANSFER OF ENERGY Line
No.Nregavvafi Hours
Received(i)
Megavvaft nours
Deliveredo
:ERC Trf No. t 832 83,1
:ERC Trf No. I 14t 141 2
FERC Trf No. t 3t 3r 3
=ERC Trf No. t 48t 48,4
=ERC Trf No. t 251 251 5
=ERC Trf No. t 401 40,5
=ERC Trf No. €40c 40(7
:ERC Trf No. t 2,46(2,461 8
=ERC Trf No. 8 154 15,9
:ERC Trf No. I 1,802 1,80'0
:ERC Trf No. E 1
:ERC Trf No. t 2
=ERC Trf No. I 10,568 10,56t J
:ERC Trf No. 8 7(7t 4
:ERC Trf No. t 6t 6l 5
:ERC Trf No. t 35r 35r 6
:ERC Trf No. I 61 6 7
:ERC Trf No. t 5(5(18
:ERC Trf No. I 2!2l '19
:ERC Trf No. t 2,021 2,02 20
:ERC Trf No. t 2,57t 2,571 21
FERC Trf No. t 1,63;1,63 22
FERC Trf No. t 12,561 12,56,23
FERC Trf No. t 32,06[32,06r 24
FERC Trf No. t 30(30(25
FERC Trf No. t I 1,291 1,29 26
FERC Trf No. t 27
FERC Trf No. f 28
29
30
31
32
33
34
57 3.275.367 3,275,36i
FERC FORM NO.1 (ED.12-90)Page 329.2
Name of Respondent
Avista Corporation
tnrs Heoon ts:(1) fiAn Orisinat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 2O15lQ4
tKANSM|!'!'|UN UF ELEL; tKtUt I Y l-OR O THERS (Account 456) (Uonttnued)
(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. In column (m), provide the total revenues from all other charges on bills or vouchers rendered, including
out of period adjustments. Explain in a footnote all components of the amount shown in column (m). Report in column (n) the total
charge shown on bills rendered to the entity Listed in column (a). lf no monetary settlement was made, enter zero (1 1011) 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 40'l , 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)
LII II
No.
5,057 5,057 1
952 952 2
26(266 3
3,12C 3,1 20 4
1,63!1,639 5
3,07I 3,075 6
2,30t 2,308 7
14,191 14,194 8
88!88S I
10,91 1 10,91 1 10
6 11
2,02C 2,02C 't2
66,52i 66,527 13
461 461 14
381 381 15
3,011 3,011 16
51 1 5'.11 17
28S 289 18
14t 144 19
17,06t 17,068 20
16,96:16,963 21
12,481 12,481 22
79,447 79,447 23
205,1 0r 205,1 05 24
1,731 1,731 25
7,78.7,785 26
1,40t 1,408 27
1.40{1,408 28
29
30
31
32
33
34
12,548,555 0 3,588,790 16,137,345
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)
04t1512016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
S;i;Ante Pase:aUse of f acilit.ies.
'Ochedute Pa
Use of facilities.
Line No.:4 Column: m
Use of facilities.
lities -
ES!S!yblegg!328 Line No.: 5 Cotumn: m
Long t.erm firm t,ransmission and anciIIary services.
'schedule
Use of facilit.ies.
Use of faciliti-es.
Use of facilities-
Fchedule Page: 328 Line No.: 12 Column: mDeferral fee for long term firm service agreement.___.1
I
Line No.:14 Column: mParallereement
Line No.: 14 Column: manci1lary services.@-Regulation frequency and response charge.
FERC FORM NO. 1 (ED. 12-87 450.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orlsinal(2) l--1A Resubmission
Date of Report(Mo, Da, Yr)
04l't512016
Year/Period of Report
End of 2015lQ4
TRANS MISSION OF ELECTRICITY BY OTHERS (Account 565)
ncluding 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.
Line
No.Name of Company or Public
Authority (Footnote Affiliations)
(a)
Statistical
Classification
(b)
TRANSFER OF ENERG'I EXPENSES FOR TMNSMISSION OF ELECTRICITY BY OTHER
tvtagdwatt-hoursReceived
(c)
uragawa[[-hoursDelivered
(d)
UEI I IAIIUCharoes($r
(e)
EIIEIUVCharo-ds($r
(0
\JINETCharoes($I
(s)
I Otat uosl oT
Transmission
IflI
1 Bonneville Power Admin LFP 1,497,581 1,497,581
2 Bonneville Power Admin LFP 10,294,816 1,863,639 12,158,454
J Bonneville Power Admin LFP 901,424 901,424
4 Bonneville Power Admin OS 24,360 24,36(
5 Bonneville Power Admin FNS 1,149,919 203,827 1,353,74(
b Bonneville Power Admin NF 2,1 8t 2,1 80 10,90c 10,90(
7 Benton County PUD No. I NF 3C 30 3C 3(
8 Grays Harbor County PUD NF 2C 20 2t 2(
I Klickitat PUD NF AE 35 44 44
10 Kootenai Electric Coop LFP 45,222 45,22i
11 Northem Lights LFP 134,514 134,614
2 NorthWestern Energy SFP 264,763 23,252 288,01a
3 NorthWestem Energy NF 45,024 45,024 1 94,954 194,954
4 Portland General Elec LFP 628,000 '14,989 642,98S
15 Portland General Elec NF 1,887 1,887 2,68t 2,68a
16 Seattle City Lighl NF 16,791 16,791 19,30'l 19,301
TOTAL 1 16,63r 1 16,630 14,916,33{343,48r 2,1 30,067 17,389,891
FERC FORM NO. 1/3-Q (REV. 02-04)Page 332
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinal(2) TIA Resubmission
uale ol F(epon(Mo, Da, Yr)
04115t2016
YeailPenoo oI Kepon
6n6 o1 2015/Q4
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 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 - Sho(-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.
Lrne
No.Name of Company or Public
Authority (Footnote Affiliations)
(a)
Statistical
Classification
(b)
TRANSFER OF ENERG'\EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHER
vragawarr-
hOUTSReceived
(c)
trdudwdLl-h'burs
Delivered
(d)
uEr I rdt ruCharoes($r
(e)
EnerovCharots($r
(f)
UINETCharoes($I
(s)
Total Cost of
rranlglission
1 Snohomish County PUD NF 6,37(6,376 8,93C 8,930
2 Talen Energy Marketing NF 44,28i 44,287 106,621 106,621
3
4
5
6
7
8
9
10
11
12
13
14
15
16
TOTAL 1 16,63(1 16,63C 14,916,33t 343,485 2,1 30,067 17,389,89'l
FERC FORM NO. 1/3-Q (REV. 02-04)Page 332.1
Name of Respondent
Avista Corporation
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
20't5tQ4
FOOTNOTE DATA
Line No.: 2 Column:
ces332 Line No.:4 Column:IUse of Faci]ities
Anci1Iary Services
: 332 Line No.: 12 I
Services
Anci1lary Services
Column: a
Formerly PPL Energy PIus, LLC. Name changed 06/O2/20A5.
332 Line No.: 14 Column:
FERC FORM NO.1 .12 450.1
Name or Kesponoent
Avista Corporation
r nrs rsgf,ron rs:
(1) Xl An Original
(2) l-l A Resubmission
uale oI Keoon(Mo, Da, Yi)
04t15t2016
YeailYet|oo or Kepon
966 e1 2015/Q4
MISCELLANEoUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Line
No.
Description
(a)
Amount
(b)
1 lndustry Association Dues 553.624
2 Nuclear Power Research Expenses
3 Other Experimental and General Research Expenses
4 Pub & Dist lnfo to Stkhldrs...expn servicing outstanding Securities 359.013
5 Oth Expn >=5,000 show purpose, recipient, amount. Group if < $5,000 674,874
6 Community Relations 11s.432
7 Director Fees and expenses 998.347
8 Educational & lnformational expenses 22,744
9 Rating agency fees 173,144
10 Aircraft operations and fees 243,401
't1 Other Misc general expenses >5000 492,477
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 3.633.05€
FERC FORM NO.1 (ED.12-94)Page
Name of Respondent
Avista Corporation
This Report ls:(1) fiAn Originat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405)
(Except amortization of aquisition adjustments)
1. Report in section A for the year the amounts for : (b) Depreciation Expense (Account a03; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amo(ization 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 bottom 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
Line
No.Functional Classifi cation
(a)
DqpreciationExpense(Account 403)
(b)
ueprectalton
Expense for Asset
Retirement Costs(Account 403.'l)
(c)
Amortizatron ot
Limited Term
Electric Plarit
(Account 404)
(d)
Amortization of
Other Electric
Plant (Acc 405)
(e)
Total
(fl
lntangible Plant 2,658,971 2,658,971
Steam Production Plant 7.814.10e 7,814,106
Nuclear Production Plant
Hydraulic Production PlanlConventional 8,819,905 8,819,905
Hydraulic Production Plant-Pumped Storage
Other Production Plant 9,409,884 2.450.031 1 1 ,859,9'15
Transmission Plant 11,040,923 11,040,923
Distribution Plant 40,699,644 40,599,644
Regional Transmission and Market Operation
1 General Plant 4,089,389 4,089,389
1
1
Common Plant-Electric
TOTAL
14,021,279
95,895,1 3C
1 1 ,410,995
16,5't9,997
25,432,274
112,415,127
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 originat(2) TIA Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
DEPRECIATION AND AMORTIZATION OF ELEC TRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
-rne
No.Account No.
/al
uEPr EUTCUTE
Plant Base(ln Thousands)/h\
Avg. ServiceLife/e)
I tEt
Salvage(Percent)
/d\
^PPrEuDepr. rates(Percent)/el
v
CurveTvoelfi
nvEr agE
Remaining
LifeIo\
12 STEAM PLANT
't3 3olstrip No. 3
14 311 51,65'70.0c -10.0c 1.5[s1.5 22.1
15 312 76,66!60.0c -10.0(1.9:R1 21.5C
16 313
17 314 26,84(40.0c -5.0(2.71 R0.5 19.4C
18 115 9,54'50.0c 1.7?R3 21.0C
19 316 9,91t 53.0(1.4e R2 20.9C
20 Subtotal 174,61t
21
22 lolstrip No. 4
23 11 51,59i 70.0(-10.0(1.68 s1.5 23.9C
24 312 52,34i 60.0(-10.0(2.2C R1 23.3C
25 313
26 114 13,51(40.0(-5.0(2.88 R0.5 20,9C
27 115 6,67:50.0(1.8t R3 22.9C
28 316 4,60(53.0(1.62 R2 22.7C
29 Subtotal 128,73t
3C
31 Kettle Falls 0
32 310 14t 1.41 SO 18.0C
33 311 28,06,70.0(- 1 0.0(1.51 s1.5 17.1
34 312 44,80;60.0(- 1 0.0(1.9:R1 15.7C
AE 314 14,08r 40.0(-5.0(212 R0.5 '14.9C
36 315 '10,80(50.0(1.5€R3 16.4C
37 316 2,60'53.0(1.74 R2 16.8C
38 Subtotal 100,512
39
4C -IYDRO PLANT
41 Sabinet Gorge
42 330 8,23:100.0(2.00 R4 43.2C
43 331 't2,661 '110.0(-20.0(1.50 R2 51.5C
44 332 46,72(100.0(1.13 R1 47.7C
45 133 37,88(65.0(-'10.0(2.04 R1.5 43.9C
46 134 6,02(38.0(-5.0(2.97 R2.5 19.7C
47 335 4,il(65.0(0.38 R1.5 49.9C
48 336 1,26(55.0(1.96 S2 19.0C
49 Subtotal 117 ,43(
5C
FERC FORM NO.1 (REV.12-03)Page
Name of Respondent
Avista Corporation
This Report ls:(1) []An Original(2) 1--1A Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
_tne
No.Account No.
/a\
uePr EUraure
Plant Base(ln Thousands)(h)
Avg. Service
Life(c)
t\et
Salvage
(Percent)
1.ll
^ppile(]Depr. rates(Percent)
Ie)
tvrot Lail[y
Curve
TyPeftt
AVerage
Remaining
Life
Io)
't2 Noxon Rapids
13 330 30,471 '100.0(1.80 R4 48.8C
14 331 18,64t 110 0(-20.0(1.48 R2 58.4C
15 332 34,461 100.0(1.12 R,I 52 6C
16 333 88,377 55.0(-10.0('1 .98 R1.5 47.5C
17 334 14,90'38.0(-5.0(2.79 R2.5 29.5C
18 33s 3.461 65.0(0.80 R1.5 53.6C
19 336 241 55.0(1.8S s2 32.0C
20 Subtotal 190,57r
21
22 Post Falls
23 330 2,90t 75.0(2.81 R3 25.2C
24 331 1,95€1 10.0(-20.0(2.OS R2 45.6C
25 332 12,78t '100.0(1.71 R1 44.7C
26 333 2,234 65.0(-10.0(2.42 R1.5 29.6C
27 334 71t 38.0(-5.0(2.7t R2.5 18.2C
28 135 224 65.0(1.1 R1.5 42.1C
29 Subtotal 20,82i
30
31 -ong Lake
32 330 41t 75.0(4.42 R3 't 1.0c
33 331 5,26t 1 10.0(-20.0('1 .9S R2 38.9C
34 332 18,742 100.0(1.6f R1 40.0c
35 333 8,824 65.0(-10.0(2.4C R1.5 33.3C
36 334 3,002 38.0(-5.0(2.63 R2.5 22.5C
37 335 542 65.0(1.22 R1 .5 39.4C
38 Subtotal 36,79€
39
40 -ittle Falls
41 330 4,21i 100.0(3.35 R4 24.4(
42 331 1,94:1 10.0(-20.0c 1.94 R2 42.3(
43 132 5,065 100.0(1.72 R1 43.6(
44 t33 3,881 65.0(-10.0c 2.40 Rl.5 33.6(
45 334 8,64t 38.0(-5.0c 2.74 R2.5 22.2t
46 335 23t 65.0C 0.69 R1.5 40.6(
47 Subtotal 23,99i
48
49 Upper Falls
50 330 6,r 100.0(3.66 R4 22.2t
FERC FORM NO.1 (REV. 12-03)Page 337.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 51nn Original(2) nA Resubmission
Date of Report(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 20151Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
_tne
No.Account No.
/e)
uEPr EUrAVrg
Plant Base
(ln Thousands)thl
Avg. Service
Life/cl
IIEL
Salvage
(Percent)
/d\
nyPIEu
Depr. rates
(Percent)
Iel
Curvetffi"
nvEr agg
Remaining
Life/o\
12 ]31 978 1 10.0(-20.0(1.7i R2 41 .4C
13 332 7,67t 100.0('t 8:R1 45.2(
14 333 1 ,18(65.0(-10.0(2.53 Rl.5 30.0(
15 334 4,261 38.0(-5.0(2.81 R2.5 35.1
16 335 10;65.0(1.09 R1 .5 4',t.2(
17 336 49(55.0(1.94 s2 26.2(
18 Subtotal 14.77(
19
2A Nine Mile
21 330 11 100.0(2.48 R4 35.9(
22 331 8,27(I 10.0(-20.0(1.98 R2 46.5(
23 332 18,40;100.0(1.83 R1 45.1
24 333 14,41!65.0(-10.0(2.17 R'1.5 40.3(
2!334 3,33(38.0(-5.0(2.80 R2.5 22.5(
26 335 27(65.0C 0.88 R1.5 41.2t
27 336 62!55.0C 1.93 s2 36.2(
2t Subtotal 45,34t
2S
3(Monroe Streel
31 331 11,97('1 10.0c -20.0(171 R2 56.9(
3t 332 9,97t 100.0c 1.39 R1 53.2(
JJ 333 11,031 65.0C -10.0(1.95 R1.5 45.5(
34 334 't,68:38.0C -5.0(2.82 R2.5 23.4C
.E 335 3t 65.0C 1.19 R1.5 48.3(
3€336 5(55.0(1.86 S2 36.6(
37 Subtotal 34,75a
38
?c CTHER PRODUCTION
4C Northeast Turbine
41 341 74t 55.0(1.64 S4 8.0c
42 342 31 55.0(-10.0(2.94 R3 8.0c
43 343 9,05(55.0(0.81 s2.5 8.0c
44 3M 2,60(45.0(2.5C R1 7.4C
4a 345 1,23',20.0(-5.0(12.49 S2 7.9C
4E 346 40(35.0(2.51 R3 7.8C
47 Subtotal 14,08(
48
49 l,athdrum Turbine
5C 141 3,44i 55.0(3.12 s4 24.0C
FERC FORM NO.1 (REV.12-03)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An Originat(2) ;-1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Line
No Account No.
/a\
ugPI eL;laute
PIant Base
(ln Thousands)
L0lr r rqtgu
Avg. Service
Life(e)
I tEl
Salvage
(Percent)
/d\
^PPlsuDepr. rates
(Percent)
1e\
tvlgt totrty
Curve
TvoeIf\
nvgr aYs
Remaining
Life/ol
12 342 1,69(55.0(-10.0(3.57 R3 23.5C
1 343 5,722 55 0(2.77 s2.5 23.5C
14 344 48,85:45.0(3.77 R1 21.6C
15 345 2,99t 20.0(-5.0(5.8!s2 15.2C
16 346 341 35.0(2.51 R3 7.8C
17 Subtotal 63,055
18
19 Kettle Falls CT
20 342 8€55.0(-10.0(3.6€R3 17.7C
21 343 9,071 55.0t 3.24 s2.5 17.8C
22 344 45.0(4.09 R1 16.6C
23 345 1 20.0c -5.0(6.6€S2 11.4C
24 Subtotal 9,17€
25
26 Boulder Park
27 341 1,20:55.0(2.54 S4 31.9C
28 342 11t 55.0(-10.0(2.62 R3 30.4C
29 343 5i 55.0(2.52 s2.5 30.9C
30 344 30,611 45.0(2.94 R,I 26.9C
31 345 64e 20.0(-5.0(6.03 S2 14.3C
32 346 4t 35.0(2.87 R3 26.2C
33 Subtotal 32,583
34
?r Coyote Springs 2
3€341 11.402 55.0(2.34 S4 32.8C
37 342 19,304 55.0C -10.0(2.72 R3 31.4C
38 344 125,80C 45.0(3.0c R1 27.9C
39 345 15,85t 20.0(-5.0(6.14 S2 13.4C
40 346 97t 35.0(2.95 R3 27.4C
41 Subtotal 173,33(
42
43 Solar Power 1,12t 25.0(5.30 s2.5 17.9(
44 Subtotal 1,12t
45
46 -ancaster
47 342 141 55.0(-10.0c 3.67 R3 29.4C
48 344 20!45.0(3.7C R1 26.6(
49 Subtotal 35(
50
FERC FORM NO.1 (REV.12-03)Page 337.3
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orlslnal(2) 1--1A Resubmission
Date of Report(Mo, Da, Y0
04115t2016
Year/Period of Report
End of 20151Q4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
Ltne
No.Account No.
(a)
uept euraIJre
Plant Base(ln Thousands)' th\
E5UI I talEU
Avg. Service
Life(c)
l\el
Salvage
(Percent)(d\
Apprreu
Depr. rates
(Percent)
rel
rvrot [ailty
Curve-1,f"
n vsragg
Remainino
Life
1o)
1 TRANSMISSION PLANT
13 150 18,04t 75.0(1.30 R4 56.8(
14 t52 20,53t 60.0(-5.0('I .65 S2 48.0(
1 153 243,04(45.0(-10.0(2.33 R2.5 33.1(
16 154 17,17:70.0(-15 0(1.80 R4 41.0(
17 ]55 198,41t 65.0(-15.0(1.38 R2.s 54.7(
18 356 131,68t 65.0(-10.0(1.59 R2.5 50.2(
't9 357 2,98i 60.0(1.64 R4 51.7C
20 358 2,342 50.0(2.02 S2 35.4(
21 359 1,967 65.0(1.66 R4 39.7(
22 362
23 Subtotal 636,1 9r
24
25 DISTRIBUTION PLANT
26 360 2,491 75.0(1.3r R4 74.4C
27 361 20,38f 60.0(-10.0c 1.61 R2.5 47.3C
28 362 124,857 45.0(1.9t R't.5 34.2C
29 363 2,354
30 364 338,51f 55.0(-25.0C 2.31 R2.5 41.1
31 365 213,577 50.0(-20.0c 2.82 R3 32.7C
32 366 98,82t 50.0(-25.0C 2.71 S2 37.6C
33 5b/173,96:28.0(-20.0c 5.6:S2 16.8C
34 368 234,11 44.O(-5.0(2.',t1 R2 33.0C
35 369 151 ,462 55.0(-40.0c 2.7(R4 37.5t
36 370 - AN 15i 15.0(7.6!s2.5 12.5C
37 370.2 - lD 22,27t 15.0(7.64 s2.5 't2.5C
38 370.3 - WA 27,06S 35.0(3.3€s0.5 23.6(
3S 373 18,541 35.0(-25.0(1.91 R2.5 26.4!
4C 373.4 26,1 8(35.0(-25.0(3.4t R2.5 26.8(
41 373.5 4,651
42 Subtotal 1,459,431
43
44 3ENERAL PLANT
45 390.1 7.021 48.0(-5.0(1.67 S2 39.0(
46 391 .1 9,191 5.0(2't.28 SQ 3.3(
47 393 401 25.0t 4.58 SQ 19.4(
48 394 3,72!20.0(4.7e SQ 10.2(
49 195 58t 15.0(13.73 SQ 4.0(
50 397 61,1 1(15.0(2.81 SO 11 .7(
FERC FORM NO.1 (REV.12-03)Page
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5.1Rn Orisinat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges
_tne
No.Account No
/a\
Plant Base
(ln Thousands)
E5UIItartgu
Avg. Service
Life
/c)
tYel
Salvage
(Percent)
lrl I
nPPIEU
Depr. rates(Percent)lel
rvrur rdilry
Curve
Type{il
AVtrr dgE
Remainino
Lifeln\
12 398 81 't 0.0(13.31 SO 7.0(
13 Subtotal 82,11
14
15 VIISC POWER
16 392 5,45:15.0(20.0(1.8:L2.5 13.7C
17 396 2.99:16.0(5.0(5.7(s0.5 't1.8(
18 Subtotal 8.441
19
2C
21
22
23
24
2E
2E
27
28
29 TOTAL COMPANY 3,368,36:
3C
31
32
22
34
35
3€
37
38
?c
4C
41
42
43
44
4E
46
47
48
49
50
FERC FORM NO.1 (REV. 12-03)Page 337.5
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation (1) E(2) r
oon ls:
]Rn originat
lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
REGULATORY COMMISSION EXPENSES
1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if
being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
2. Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
-tne
No.
Description
(Furnish name of regulatory commission or body the
docket or case number and a description of the case)
(a)
Assessed by
Regulatory
Commission
(b)
EXpenses
of
Utility
(c)
tolal
Exoense forCuirent Year(b) + (c)
(d)
ueTerreoin Account
182.3 atBeginning of Year
(e)
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.2,2't0,96:86,31r 2,297,27t
5
6
7
I
I Washington Utilities and Transportation
10 Commission: includes annual fee and various
11 other electric dockets 1,025,041 118220i 2,207,24(
't2
13 lncludes annual fee and various other natural
14 gas dockets 328,98S 302,11 631 ,1 0(
'15
16 ldaho Public Utilities Commission
17 lncludes annual fee and various other electric
18 dockets 619,96(259,84(879,80€
19
20 lncludes annual fee and various other natural
21 gas dockets 177.60t 88,1 5:265,75e
22
23 Public Utility Commission of Oregon
24 lncludes annual fees and various other natural
25 gas dockets 598,97t 684,32t 1,283,302
26
27 Not directly assigned electric 754.161 754J6e
28 Not directly assigned natural gas 301 ,31 ,301,31i
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 4,961 ,544 3,658,43:8,619,977
FERC FORM NO.1 (ED.12-96)Page 350
Name of Respondent
Avista Corporation
This ReDort ls:(1) 5]nn orisinat(2) T-1A Resubmission
Date of Report
(Mo, Da, YQ
04t1512016
Year/Period of Report
End of 2O'l5lQ4
REGUT-ATORY COMMISSION EXPENSES (Continued)
3
4
5
Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
List in column (0, (S), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
Minor items (less than $25,000) may be grouped.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRENTLY CHARGED TO Deferred to
Account 182.3
1i)
Gontra
Account
1i)
Amount
(k)
ueterreo rnAccount 182.3
End of Year
fl)
Line
No.uepanment
(f)
n (;coullt
No.(s)
AmounI
(h)
1
2
3
Electric 928 2,297,27t 4
5
6
7
8
I
10
lectric 928 2,207,24e 1'l
12
'13
3as 928 631 ,1 0(14
15
16
't7
lectric 928 879,80r 18
19
20
Gas 928 265,75e 21
22
23
24
3as 928 1,283,30'25
26
lectric 928 754,16t 27
3as 928 301,31 i 28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
8,619,97i 46
FERC FORM NO. 1 (ED. 12-96)Page 351
Name of Respondent
Avista Corporation
This Reoort Is:(1) 5]Rn orisinat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
0411512016
Year/Period of Reporl
End of 2O15lQ4
RESEARCH. DEVELO PMENT. AND DEMONSTRATION ACTIVITIES
1 . Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D &
D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(ldentify
recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to
others (See definition of research, development, and demonstration in Uniform System of Accounts).
2. lndicate in column (a) the applicable classification, as shown below:
C lassif icatio n s:
A. Electric R, D & D Performed lnternally: a. Overhead
(1) Generation b. Underground
a. hydroelectric (3) Distribution
i. Recreation fish and wildlife (4) Regional Transmission and Market Operation
ii Other hydroelectric (5) Environment (other than equipmen$
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 ('l) Research Support to the electrical Research Council or the Electric
f. Siting and heat rejection Power Research lnstitute
(2) Transmission
Line
No.
Classiflcation
(a)
Description
(b)
1 A 3 Electric - Dlstribution Smart Grid Demonstration Grant (Meters) and Battery Storage
2
3
4
5
6
7
I
9
10
11
12
13
't4
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]nn orisinat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
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 lncuned
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 (f) the amounts related to the account charged in column (e)
5. Show in column (g) the total unamortized accumulating of costs of pro,iects. This total must equal the balance in Account 188, 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 lncurred lnternally
currlgJYear
Costs lncurred Externally AMOUNTS CHARGED IN CURRENT YEAR Unamortized
Accumulation
(s)
Line
No.Current Year
(d)Account
(e)
Amount
(f)
907,823 1,094,93C 107 2,002,75i.I
1,785 108 1,78!2
1,57i 580 -1,57i 3
902 10,24C 584 11,14i 4
,|585 5
'l ,950 -21,56:587 -23,51t 6
-78,931 588 -78,93;7
2,112 -10,24t 920 -8,1 3(I
822 61,50€921 62,33(I
22,462 923 22.46i 10
64,1 8(935 64,18(,|
2
3
4
5
b
7
8
9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
FERC FORM NO.1 (ED.12-87) Page 3s3
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiAn Original(2) [lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YeailPenoo oI Hepon
En6 61 2015/Q4
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
(a)
Direct PavrollDistribution
(b)
Pavroll charoed for
Cl5arino AcEountslc)
Total
(d)
3 Production 10,679,26(
4 Transmission 2,940,35:
5 Regional Market
6 Distribution 8,288,33S
7 Customer Accounts 7.465.204
8 Customer Service and lnformational 739,691
I Sales
10 Administrative and General 17,886,46(
't1 TOTAL Operation (Enter Total of lines 3 thru 10)47,999,313
13 Production 3,327,485
14 Transmission 1,267,08e
15 Regional Market
16 Distribution 5,715,67C
17 Administrative and General
18 TOTAL Maintenance (Total of lines 1 3 thru 17)10,310,24t
20 Production (Enter Total of lines 3 and 13)14,006,75f
21 Transmission (Enter Total of lines 4 and 14)4.207.435
22 Regional Market (Enter Total of Lines 5 and 15)
23 Distribution (Enter Total of lines 6 and 16)14,004,00s
24 Customer Accounts (franscribe from line 7)7.465,204
25 Customer Service and lnformational (Transcribe from line 8)739,691
26 Sales (Transcribe from line 9)
27 Administrative and General (Enter Total of lines 10 and 17)17,886,46C
28 TOTAL Oper. and Maint. (Total of lines 20 lhru 27\58,309,558 I 5,660,1 8C 73,969,738
31 Production-Manufactured Gas
32 Production-Nat. Gas (lncluding Expl. and Dev.)
33 Other Gas Supply 798,995
34 Storage, LNG Terminaling and Processing 6,496
35 Transmission
36 Distribution 5,089,107
37 Customer Accounts 2,912,246
38 Customer Service and lnformational 334,84C
39 Sales
40 Administrative and General 6,856,322
41 TOTAL Operation (Enter Total of lines 31 thru 40)15,998,008
43 P rod uction-Ma n ufactu red Gas
44 Production-Natural Gas (lncluding Exploration and Development)
45 Other Gas Supply
46 Storage, LNG Terminaling and Processlng
47 Transmission 't,142,631
FERC FORM NO. 1 (ED.12-88)Page 354
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn original(2) TIA Resubmission
Date of Report
(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
DISTRIBUTION OF SALARIES AND WAGES (Continued)
-tne
No.
Classification
la)
Direct PavrollDistributlon
(b)
Pavroll charoed for
Cl6arino AcEountsIc)
Total
/d'l
48 Distribution 3,333,267
49 Administrative and General
50 TOTAL Maint. (Enter Total of lines 43 thru 49)4,475,898
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)798,99a
55 Storage, LNG Terminaling and Processing Clotal of lines 31 thru 6,49(
56 Transmission (Lines 35 and 47)1,142,631
57 Distribution (Lines 36 and 48)8.422,371
58 Customer Accounts (Line 37)2,912,24t
59 Customer Service and lnformational (Line 38)334,84(
60 Sales (Line 39)
61 Administrative and General (Lines 40 and 49)6,856,32i
62 TOTAL Operation and Maint. (Total of lines 52 thru 61)20.473.901 5,526,662 26,000,566
63 Other Utility Departments
64 Operation and Maintenance
65 TOTAL All Utility Dept. (Total of lines 28, 62, and 64)78,783,462 21,186,842 99,970,304
68 Electric Plant 41 ,1 85,93€15,544,342 56,730,278
69 Gas Plant 8,341,583 4,768,95€1 3.1 1 0.539
70 Other (provide details in footnote):
71 TOTAL Construction (Total of lines 68 thru 70)49,527,515 20,313,298 69,840,817
72 Plant Removal (By Utility Departments)
73 Electric Plant 1.974.8U 520,972 2.495,856
74 Gas Plant 1 't7,08€30,887 147,973
75 Other (provide details in footnote):
76 TOTAL Plant Removal (Total of lines 73 thru 75)2,091,57C 551,859 2,643,829
77 Other Accounts (Specify, provide details in footnote):45,518,991 42,052,019 3,466,972
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95 TOTAL Other Accounts 45,518,991 42.052,011 3,466,972
96 TOTAL SALARIES AND WAGES 175,921,942 -2(175,921,922
FERC FORM NO.1 (ED.12-88)Page 355
Name of Respondent
Avista Corooration
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
354 Line No.:78 Column: a
Other Accou nts (Specify) :
Stores Expense (163)
Preliminary Survey and lnvestigation (183)
Small Tool Expense (184)
Miscellaneous Deferred Debits (1 86)
Non-operating Expenses (41 7)
RetirementBonus/SERP/H RA Settlement
Activities (426)
Employee lncentive Plan (232380)
DSM Tarrif Rider and Payroll Equalization Liability
(242600,242700)
lncentive / Stock Compensation (238000)
2,195,926
13,527
5,455,934
-133,368
794,429
56,321
817,562
15,066,609
21,106,603
145,448
(2,195,926)
(5,455,934)
(15,066,609)
(19,333,550)
0
13,527
0
(133,368)
794,429
56,321
817,562
0
1,773,053
145,448
0
FERC FORM NO.1 .12 Paqe 450.'1
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Report ls:
(1) tr An Original
(2) D A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2o15tQ4
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 I 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.
Acct.. No.
901
902
903
Description
161,922,479
1L,878,408
114, 103, 780
64 ,8s6,937
1r_,625,030
3,649,974
!2,637 ,264
402 ,7 54
2,077 ,069
46 ,824 ,705
na1 n25
430,390,435
24,51't,878
454, 908. 313
98,281, 0so
355,627 ,263
Gas departments:
ALl-ocat.ion to
Electric Dept
to Basis of
Allocation
#of cust @ yr end
2.Common Plant in service and accumulated provision for depreciation
Acct.. No. Description
3 03. InE.angible
389 Land and Land Rights
390 St.ructures and Improvement.s
391 Office Furnit.ure and Equipment.
392 Transportation Equipment
393 Stores Equipment.
394 Too1s, Shop & carage Equipment
395 Laboratory Equipment
396 Power Operated Eguipment
397 Commr:lications Equipment
398 Miscellaneous Equipment
399 Asset Retirement Cost
Total Common Plant.
Const. Work in Progress
Tot.a1 Ut.iliey Plant
Acc. Prov. for Dep.
Net Util"iEy Plant
Amort.
Common Expenses allocaE.ed E.o andElecEric
ToE.al
Allocatsed
Gas Dept.
310.965355 ,243
071,299
532 ,397
04t ,28't
263 ,646
0
Cust acct./co11ect.
supervision
Met.er reading expenses
Cust rec and
collecEion expenses
903.90-99A/R misc fees O
904 Uncollectible accounts 5,749,995
905 Misc cusE. acct expenses 498,451
907 Cust svce & Info exp 0
superv].sr,on
667,208
4 ,992, t96
15, 994, 005
3
8
L
't
920 ,897
351,507
0
708, ?08
234 ,8L5
0
#of cust @ yr end
#of cust @ yr end
net. direct p1ant.
#of cust @ yr end
#of cust @ yr end
#of cust @ yr end
FERC FORM NO. 1 (ED.12-87)Page 356
Name of Respondent
Avista Corporation
This Report ls:
(1) tr An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2o15tQ4
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 'l 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.
908
909
910
9 r.1
912
9 r.3
915
920
92L
922
923
924
925
926
927
92A
Cust assistance expenses 1, 1,12, 6l-3
Info & instsructs expenses l-,403,01,0
Misc cust serv & info 202,517
experrses
Sales expense -supervision 0
Demo & selling expenses 0
Advertising expenses 0
Misc sales expenses 0
Admin & gen salaries 42,010,896
Office supplies expenses 5,637,189
Admin expenses tranf-crediE 0
Outside services 12.755.249
0
2 ,34t,5t6
584 ,502
853, 150
107, 115
o
0
0
0
30,225,27L
4,039,05L
0
9 , !34 ,772
1,148,738
4,508,044
48, 535, 786
0
1,,768,119
0
2,207
2 ,871,244
939,]-60
9 , to4 ,645
74,021,279
1L,410, 995
428 , t1_t
53 9, 8s0
95 ,402
0
n
0
11,785 , 625
1-,598 ,129
0
3 ,520 ,477
455, 833
1,669 , O28
!9 ,267 , 969
0
573 ,397
0
878
1,091,017
346,477
3 ,437 ,899
5 ,454 ,239
4,533,720
#of cust @ yr end
#of cust @ yr end
#of cusE @ yr end
#of cust @ yr end
#of cust o yr end
#of cust @ yr end
#of cust. @ yr end
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four factor
four facEor
four facEor
four factor
four faccor
four factor
four factor
employed
Property insurance f,605,572
Injuries and damages 6,277,O72
Employee pensions 57,803,755
& benefits
Franchi-se requiremenE
Regulatory commission
expenses
929 Duplicat.e charges-credit 0
930.1 General- adwertising: expenses 3,084
91O.2 Misc general expenses 3,952,26l.
931- Rents 1,285,537
935 Main! of general plant 12,542,544
403 Depreciation 19,475,578
404 Amort of LTD t.erm plant 15,944,7a5
Note 1: The four factsor all,ocator is made up of 25 percent each
O&M & Net direct plant
4. Letters of approwal received from sEaffs of sEate Regulatory Commissions in 1993
of customer counts direct labor, direct
FERC FORM NO.1 (ED.12-87)Page 356.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Original(2) T-1A Resubmission
uate oI Kepon(Mo, Da, Yr)
04115t2016
YeauPenoo oI Kepon
End of 2O15lQ4
PURCHASES A
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), (D and (g) report the amount of ancillary services purchased and sold during the year.
(2) On line 2 columns (b) (c), (d), (e), (0, 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), (Q, and (g) report the amount of regulation and frequency response services purchased and sold
during the year.
(4) On line 4 columns (b), (c), (d), (e), (f), and (g) report the amount of energy imbalance services purchased and sold during the year.
(5) On lines 5 and 6, columns (b), (c), (d), (e), (f), and (g) report the amount of operating reserve spinning and supplement services
purchased and sold during the period.
(6) On line 7 columns (b), (c), (d), (e), (f), and (g) report the total amount of all other types ancillary services purchased or sold during
the year. lnclude in a footnote and specify the amount for each type of other ancillary service provided.
Amount Purchased for the Year Amount Sold for the Year
Usage - Related Billing Determinant Usage - Related Billing Determinant
No
Type of Ancillary Service
(a)
Number of Units
(b)
Unit of
Measure
(c)
Dollars
(d)
Number of Units
(e)
Unit of
Measure
(0
Dollars
(s)
1 Scheduling, System Control and Dispatch 64t MW 200,99i
Reactive Supply and Voltage
Regulation and Frequency Response 56,76a MWh 6,81i 73,566 MW 657,679
Energy lmbalance 572 MW 2,282,284
)perating Reserve - Spinning 1,38[MWh 29,20(84,473 MWh 1,287,759
)perating Reserve - Supplement 1,43:MWh 29,6s(37,161 MWh 764,902
)ther 1,312,332 MW 11.732,252 1,312,332 MW 11,732,252
lotal (Lines 1 thru 7)1,372,561 11,998,91i 1,508,1 04 16,724,876
FERC FORM NO. 1 (New 2-04)
Name of Respondent
Avista Corporation
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
Scneaute nge:3iia Lii; No.! ----]Interdepartmental frequency and regulation and spinning and non-spJ-nning reserve servicefor Nat.ive Load.
Scneaute Pasq 398 Line No.:7
Int.erdepart.mental frequency and regulation and sp nning and non-
Eche{qlx Exgei Jgq Line No.:7 Column: e
Int.erdepartmental-for Native Load-
Interdepart.mentafor Native Load.
ng reserve servr-ce
for Native Load.
freguency and regulatlon and spinning
398 Line No.:7 YO\U*": S Irequency and regulat.ion and spinning and non-spinning reserve service
FERC FORM NO. 1 (ED.12-87 Page 450.1
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This ReDort ls:(1) fiRn Originat(2) I-lA Resubmission
uale ol Repon(Mo, Da, Y0
04t1512016
Year/Period of Report
End of 20151Q4
MONTHLY TRANSMISSION SYSTEM PEAK LOAD
(1) Report the monthly peak load on the respondent's transmission system. lf the respondent has two or more power syslems which are not physically
integrated, furnish the required information for each non-integrated system.
(2) Report on Column (b) by month the transmission system's peak load.
(3) Report on Columns (c ) and (d) the specified information for each monthly transmission - system peak load reported on Column (b).
(4) Report on Columns (e) through (i) 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 of
Monthly
Peak
(d)
Firm Network
Service for Self
(e)
Firm Network
Service for
Othem
(0
Long-Term Firm
Poinltopoint
Reservations
(s)
Other Long-
Term Firm
Service
(h)
Short-Term Firm
Pointto-point
Reservation
(D
Other
Service
0)
1 January 2,13,2i 80c 1,36 29"16:21 311
February 2,26i 80(1,41 16i 21 42r,258
March 2,161 80(1,28:28t to,1I 430 208
Total for ouarter 1 4,06:85r 48(Dr 1,161 469
Apdl 2,05,80(1,15r 23',,171 1t 4U 25
May 1,931 2 160(1,221 19:18(2t 333 571
June 2,46t 3('170c 1,58t 29',18(5/404 ot
Total for Ouarter 2 3,96r 72',53(7!1,221 658
July 2,41 170C 1,59,30:171 3:33!26
1 August 2,42 1 170(1,60i 30r 17 3(34C 100
11 September 1,921 2 200(1,11 20t 17 21 427 217
1 Total for Quarler 3 4,311 81!511 8r 1,106 343
1 October 1,961 2i 90c 1,221 22 17 21 339 64
14 November 2,09,3(1 80C 1,521 31{16:1 88
1 December 2,16 1 80C 1,47 30(16i 1 231 95
1 Total for Quarter 4 W 4,221 84:4g{5t 658 159
1 Total Year to
Date/Year 16,56{3,24 2,03t 27(4,146 1,629
FERC FORM NO.1/3-Q (NEW.07-04)Page 400
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinal(2) ;--1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YeaflPenoo oI Kepon
gn6 o1 20"15/Q4
ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line
No.
Item
(a)
MegaWatt Hours
(b)
Line
No.
Item
(a)
MegaWatt Hours
(b)
1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY
2 Generation (Excluding Station Use):22 Sales to Ultimate Consumers (lncluding
lnterdepartmental Sales)
8,615,654
Steam 2,010,50:
4 Nuclear 23 Requirements Sales for Resale (See
instruction 4, page 3'1 1.)Hydro-Conventional 3,434,541
Hydro-Pumped Storage 24 Non-Requirements Sales for Resale (See
instruction 4, page 31 1.)
3,326,381
Other 1,972,16!
8 Less Energy for Pumping 2!Energy Furnished Without Charge
o Net Generation (Enter Total of lines 3
through 8)
7,417.221 2e Energy Used by the Company (Electric
Dept Only, Excluding Station Use)
10,844
10 Purchases 5,080,211 27 Total Energy Losses 543,09(
11 Power Exchanges:2E TOTAL (Enter Total of Lines 22 Through
27) (MUST EQUAL LINE 20)
12,495,96S
't Received 523,891
1 Delivered 525,35t
14 tlet Exchanges (Line 12 minus line 13)1,46:
15 l-ransmission For Other (Wheeling)
16 leceived 3,275,36;
17 )elivered 3,275,36i
't8 let Transmission for Other (Line 16 minus
ine 17)
19 fransmission By Others Losses
2C I-OTAL (Enter Total of lines 9, 1 0, 14, 1 8
and 19)
12,495,96(
FERC FORM NO.1 (ED. 12-90)Page 401a
Name of Respondent
Avista Corporation
I hrs ReDort ls:(1) finn Originat(2\ l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YearHenoo oI Hepon
End of 2O15lQ4
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 (f) the specified information for each monthly peak load reported in column (d).
NAME OF SYSTEM:
Line
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
(f)
2l January 1,220,41 t 332,741 1,492 2 1800
3(February 1,085,86t 358,865 1,382 23 0800
31 March 1 ,190,02;443,742 1,374 4 0800
Jz April 1,122,92t 423,331 1,232 16 0800
3:May 1,081,86i 392,660 1,200 29 '1800
3t June 1,048,53t 270,762 1,607 29 1 800
aa July 973,1 5(146,468 '1,588 I 1700
3t August 957,66;157,973 1,638 12 1 700
31 September 799,43:134,372 1,228 11 1700
3t October 870,39(180,688 1,134 23 0900
3S November 1,015,23(239,713 1,529 30 1 800
4(December 1 ,1 30,45(245,066 1,469 30 1 900
41 TOTAL 12,495,969 3,326,381
FERC FORM NO.1 (ED. 12-90)Page 401b
Name of Respondent
Avista Corporation
This Report ls:(1) [An Original(2) 3A Resubmission
uale oI Kepon(Mo, Da, Yr)
04t15t2016
YeailPenod ol Hepon
End of 20151Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
'l . 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 gasturbine 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 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 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)
I Kind of Plant (lnternal Comb, Gas Turb, Nuclear Gas Turbine Gas Turbine
2 Iype of Constr (Conventional, Outdoor, Boiler, etc)Not Aoolicable Not Aoolicable
3 Year Originally Constructed 2003 1 978
4 Year Last Unit was lnstalled 200:1 978
5 Total lnstalled Cap (Max Gen Name Plate Ratings-MW)287.0C 61.80
6 Net Peak Demand on Plant - MW (60 minutes)30€62
7 Plant Hours Connected to Load 738i 23
I Net Continuous Plant Capabilitv (Meqawatts)284 65
I When Not Limited by Condenser Water 284 0
10 When Limited by Condenser Water 284 0
11 {verage Number of Employees 14 1
12 Net Generation, Exclusive of Plant Use - KWh 1 89 1 96900C '1073000
13 3ost of Plant: Land and Land Rights 157277
14 Structures and lmprovements 11401817 744320
15 Equipment Costs 15193388'l 1 33501 86
to Asset Retirement Costs 351682 0
17 Total Cost 1 7368738C 14251783
18 3ost per KW of lnstalled Capacity (line 17l5) lncluding 605.1 825 230.6114
,,1 9 Production Expenses: Oper, Supv, & Engr 1072221 196
20 Fuel 486001 1 6 48683
21 Coolants and Water (Nuclear Plants Only)0
22 Steam Expenses 0 0
23 Steam From Other Sources 0
24 Steam Transferred (Cr)0 0
25 Electric Expenses 1579917 2808
26 Misc Steam (or Nuclear) Power Expenses 325020 1 0938
27 Rents 507 0
28 Allowances 0 0
29 Maintenance Supervision and Engineering 1 89060 107'.!
30 Maintenance of Structures 1 03848 0
31 Maintenance of Boiler (or reactor) Plant 0 0
32 Maintenance of Electric Plant 1847019 93744
33 Maintenance of Misc Steam (or Nuclear) Planl 354135 6384
34 Total Production Expenses 54071843 163824
35 Expenses per Net KWh 0.0286 0.1527
36 Fuel: Kind (Coal, Gas, Oil, or Nucleafl GAS GAS
37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)MCF MCF
38 Quantity (Units) of Fuel Burned 12834115 0 1 3834 0 0
39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)'1020000 0 1 020000 0 0
40 Avg Cost of Fuel/unit, as Delvd f.o.b. durinq year 3.787 1.000 0.000 3.519 0.000 0.000
41 Average Cost of Fuel per Unit Burned 3.787 1.000 0.000 3.519 0.000 0.000
42 Average Cost of Fuel Burned per Million BTU 3.7'13 1.000 0.000 3.450 0.000 0.000
43 Average Cost of Fuel Burned per KWh Net Gen 0.026 1.000 0.000 0.045 0.000 0.000
44 Average BTU per KWh Net Generation 691 9.000 ).000 0.000 131s1.000 0.000 0.000
FERC FORM NO. 1 (REV.12-03)Page 402
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn Originat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
STEAM-ELECTRIC GENERATING PTANT STATISTICS (Large PIants)(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, 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 MaintenanceAccount 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 gas-turbine 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 plani.
Plant
Name: Keftle Fal/s
(d)
Plant
Name: Colsfnp
(e)
Plant
Name'. Rathdrum
(0
Line
No.
Steam Steam Gas Turbine 1
Conventional Conventional Not Applicable 2
1 983 '1984 1 995 3
'| 983 1 985 1 995 4
50.70 233.40 '166.50 5
5'1 244 146 6
7647 8395 464 7
54 222 167 8
54 222 0 I
54 222 0 10
30 361 1 1'l
32051 7000 168S986000 52558000 12
2289077 1 289095 621682 13
28063737 1 03242039 3442350 14
72296154 2001 0731 8 5961 21 67 15
450687 12673768 0 16
1 03099655 317312220 636761 99 17
2033.5238 1359.52'1 1 382.4396 18
123187 '158825 -6355 19
7801 978 22992450 1 994338 20
0 0 0 21
749184 4449966 0 22
0 0 0 23
0 0 0 24
1 096986 1 31 920 206862 25
35691 7 2436994 17192 26
0 33667 0 27
0 0 0 28
178715 402137 1582 29
73935 684412 1014 30
1 499469 3261220 0 31
243854 3571 58 92298 32
314544 640438 33940 33
12438769 35549'187 2340871 34
0.0388 0.0210 0.0445 35
WOOD GAS COAL otL GAS 36
TON MCF TON BBL MCF 37
495602 4728 0 1 0631 05 1 768 0 627068 0 0 38
8600000 1 020000 0 16970000 5880000 0 1 020000 0 0 39
15.710 3.439 0.000 21 443 1 10.859 0.000 3.1 80 0.000 0.000 40
15.710 3.439 0.000 21 .443 1 10.859 0.000 3.1 80 0.000 0.000 41
1,827 3.372 0.000 1.264 18.854 0.000 3.118 0.000 0.000 42
0.o24 0.051 0.000 0.014 0.000 0.000 0.038 0.000 0.000 43
133'l 1.000 0.000 0.000 1 0681 .000 0.000 0.000 1 21 70.000 0.000 0.000 44
FERC FORM NO. 1 (REV. 12-03)Page 403
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn orisinat(2) 5A Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 20151Q4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
1 . Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of '10,000 Kw or more, and nuclear plants. 3. 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 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 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:
(c)
1 (ind of Plant (lnternal Comb, Gas Turb, Nuclear lnternal Comb
2 Iype of Constr (Conventional, Outdoor, Boiler, etc)Conventional
3 Year Oriqinally Constructed 2002
4 Year Last Unit was lnstalled 2002
5 Total lnstalled Cap (Max Gen Name Plate Ratings-MW)24.64 0.00
6 \et Peak Demand on Plant - MW (60 minutes)25 0
7 )lant Hours Connected to Load 1145 0
I \et Continuous Plant Capabilitv (Meqawatts)24 0
I When Not Limited by Condenser Water 0 0
10 When Limited bv Condenser Water 0 0
11 {verage Number of Employees 1 0
12 Net Generation, Exclusive of Plant Use - KWh 22428004 0
13 3ost of Plant: Land and Land Rights '185629 0
14 Structures and lmprovements 1204874 0
15 Equipment Costs 31 478099 0
16 Asset Retirement Costs 0 0
17 Total Cost 32868602 0
18 Cost per KW of lnstalled Capacity (line 17l5) lncluding 1336.1224 0
19 Production Expenses: Oper, Supv, & Engr 22941 0
20 Fuel 727228 0
21 Coolants and Water (Nuclear Plants Only)0 0
22 Steam Expenses 0 0
23 Steam From Other Sources 0 0
24 Steam Transfened (Cr)0 0
25 Electric Expenses 154249 0
26 Misc Steam (or Nuclear) Power Expenses 23572 0
27 Rents 0
28 Allowances 0
29 Maintenance Supervision and Engineering 416e 0
30 Maintenance of Structures 0
31 Maintenance of Boiler (or reactor) Plant 0
32 Maintenance of Electric Plant 261462 0
33 Maintenance of Misc Steam (or Nuclear) Plant 48981 0
34 Total Production Expenses 1242595 0
35 Expenses per Net KWh 0.0554 0.0000
36 :uel: Kind (Coal, Gas, Oil, or Nuclea0 GAS
37 U nit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)MCF
38 Quantity (Units) of Fuel Burned 200973 0 0 0 0
39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)1 020000 0 0 0 0
40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 3.619 1.000 0.000 0.000 0.000 0.000
4'l Average Cost of Fuel per Unit Burned 3.619 r.000 0.000 0.000 0.000 0.000
42 Average Cost of Fuel Burned per Million BTU 3.548 1.000 0.000 0.000 0.000 0.000
43 Averaoe Cost of Fuel Burned oer KWh Net Gen 0.032 1.000 0.000 0.000 0.000 0.000
44 Average BTU per KWh Net Generation 91 40.000 1.000 0.000 0.000 0.000 0.000
FERC FORM NO.1 (REV.12-03)Page 402.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn originat
(2) l-lA Resubmission
Date of Reporl
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
STEAM-ELECTRIC GENERATING PLANT 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, 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. 11 . For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas{urbine with the steam plant. 12. lt a nuclear power generating plant, briefly explain by
footnote (a) accounting melhod 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:
(f)
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 't3
0 0 0 14
0 0 0 '15
0 0 0 16
0 0 0 17
U 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
n n 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 Reoort ls:(1) fiAn Originat(2) TIA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YeariPeriod of Report
End of 2O15lQ4
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
1 . Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more. Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more, and nuclear plants. 3. 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 4"1) 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:
(b)
Plant'
Name:
I Kind of Plant (lnternal Comb, Gas Turb, Nuclear
2 Type of Constr (Conventional, Outdoor, Boiler, etc)
3 Year Oriqinally Constructed
4 Year Last Unit was lnstalled
5 Total 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
I Net Continuous Plant Capability (Megawafts)0 0
I When Not Limited by Condenser Water 0
10 When Limited by Condenser Water 0 0
1 Average Number of Employees 0 0
2 Net Generation, Exclusive of Plant Use - KWh 0 0
3 Cost of Plant: Land and Land Riqhts 0
4 Structures and lmprovements 0
5 Equipment Costs 0
6 Asset Retirement Costs 0 0
7 Total Cost 0
8 Cost per KW of lnstalled Capacity (line 17l5) lncluding 0
9 Production Expenses: Oper, Supv, & Enqr 0
20 Fuel 0
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 0
26 Misc Steam (or Nuclear) Power Expenses 0
27 Rents 0
28 Allowances 0 0
29 Maintenance Supervision and Engineering 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 0.000c 0.0000
36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)
37 U nit (Coal{ons/Oil-barrel/Gas-mcf/N uclear-indicate)
38 Quantity (Units) of Fuel Burned 0 0 0 0 0 l
39 Avg Heat Cont - Fuel Burned (btu/indicate if nuclear)0 0 0 0 0 l
40 Avg Cost of Fuel/unit, as Delvd f.o.b. during year 0.000 0.000 0.000 0.000 0.000 0.000
41 Average Cost of Fuel per Unit Burned 0.000 0.000 0.000 0.000 0.000 0.000
42 Average Cost of Fuel Burned per Million BTU 0.000 0.000 0.000 0.000 0.000 0.000
43 Average Cost of Fuel Burned per KWh Net Gen 0.000 0.000 0.000 0.000 0.000 0.000
44 Average BTU per KWh Net Generation 0.000 0.000 0.000 0.000 0.000 0.000
FERC FORM NO.1 (REV.12-03)Page 402.2
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiAn Orisinat(2) l-lA Resubmission
uate or Kepon(Mo, Da, Yr)
04115t2016
Yea/Penoo or Kepon
End of 20151Q4
STEAM-ELECTRIC GENERATING PLANT 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, 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. 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, lf a gas{urbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas-turbine 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:
Plant
Name:
(e)
Plant
Name:
(0
Line
No.
2
3
4
000 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 't7
0 0 0 18
0 0 0 19
0 0 0 20
0 0 0 2',!
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
Date of Report
(Mo, Da, Yr)
04t1512016
Year/Period of Report
2015tQ4
FOOTNOTE DATA
lSchedule Page: 402 Line No.: -1 Column: brated by Portfand GeneraL ELectric.
ned for ak load service
Line No.: -1 Column: e
PPL Monlana LLC.403 Line No.: -1 Column: f
:402 Line No; -1 Column: c
ect opera
desiqned for peak foad service:402 Line No.: 1 Column: b
Operated by PortLand General Electric:402 Line No.: 1 Column: cned for ak l-oad
,Joint proi ect Talen Montana
Sch;dule Page:49t Line No.: 1 Column: f I
: 403 Line No.: 1 Column: e
Desiqned for r:eak load service
: 402.1 Line No; -1 Column: b I___ )
Column: b
Designed for peak load service
FERC FORM NO. 1 (ED. 12-87 Page 450.1
This Page Intentionally Left Blank
Name of Respondenl
Avista Corporation
This Reoort ls:(1) 5]Rn orisinat(2) [-lA Resubmission
Date of Report
(Mo, Da, Yr)
o4115t2016
Year/Period of Report
End of 2O15lQ4
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plan s)
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 'l 1 the approximate average number of employees assignable to each
olant.
Line
No.
Item
(a)
FERC Licensed Project No. 2545
Plant Name: Monroe Street
(b)
FERC Licensed Project No. 2545
Plant Name: Upper Falls
(c)
,|Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River
2 Plant Construction type (Conventional or Outdoor)Conventiona Conventional
3 Year Originally Constructed 1 89C 1922
4 Year Last Unit was lnstalled 1992 1922
5 I-otal installed cap (Gen name plate Rating in MW)14.8C 10_00
6 Net Peak Demand on PlanlMegawatts (60 minutes)1S 11
7 Plant Hours Connect to Load 8,50t 4,981
I (a) Under Most Favorable Oper Conditions 1 10
10 (b) Under the Most Adverse Oper Conditions 1 10
11 Average Number of Employees 4 4
12 Net Generation, Exclusive of Plant Use - Kwh 84.084.00C 38,374,000
't4 Land and Land Rights 1,081,854
15 Structures and lmprovements 11.979.462 976,337
16 Reservoirs, Dams, and Watenrvays 9,977,63€7,678,005
17 Equipment Costs 12,747,288 5,561,630
18 Roads, Railroads, and Bridges 50,44€490,407
19 Asset Retirement Costs 0
20 TOTAL cost (Total of 14 thru 19)34,754,833 15,788,233
21 Cost per KW of lnstalled Capacity (line 20 / 5)2,348.2995 1,578.8233
23 Operation Supervision and Engineering c 0
24 Water for Power c 0
25 Hydraulic Expenses 82 133
26 Electric Expenses 599,411 559,'104
27 Misc Hydraulic Power Generation Expenses 53,234 58,523
28 Rents c 0
29 Maintenance Supervision and Engineering c 2,911
30 Maintenance of Structures 7.759 4,633
31 Maintenance of Reservoirs, Dams, and Watenivays 24,333 21,247
32 Maintenance of Electric Plant 37,234 149,217
33 Maintenance of Misc Hydraulic Plant 13,084 12,490
34 Total Production Expenses (total 23 thru 33)735,137 808,258
35 Expenses per net KWh 0.0087 0.0211
FERC FORM NO. 1 (REV.12-03)Page 406
Name of Respondent
Avista Corporation
tnrs KeDon ts:(1) finn Originat(2) 3A Resubmission
Date of Report
(Mo, Da, Yr)
0411512016
Year/Period of Report
End of 2O15lQ4
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 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 Project No. 2S4S
Plant Name: Nine Mile Falls(d)
FERC Licensed Project No. 2545
Plant Name: post Falls
(e)
FERC Licensed Project No. 2058
Plant Name: Cabinet Gorge
(f)
Line
No.
Run-of-River Storage Storage 1
Conventional Conventional Outdoor 2
1 908 1 905 't95'3
1 994 1 980 '195:4
26.40 14.80 265.0(5
22 19 21(6
6,669 7,240 8,50:7
20 '15 273 I
20 15 27i 10
5 4 1 11
66,890,000 73,223,000 994,875,00(12
33,429 3,570,11 13,026,632 14
7,890,935 1 ,955,71t 12,663,46!15
18,406,573 12,789,10!46,719,66€16
18,029,852 3,174,50t 48,527,768 17
625,1 81 '1,268,753 18
0 c 19
44,985,970 21.489.44t 122.206.28e 20
1.704.0140 1,45't.989i 461 . 1 558 21
373 1,057 164,704 23
0 c 24
0 c 25
647,250 638,512 1,346,764 26
51,938 78,742 162,358 27
0 c 28
733 94 68,969 29
19,003 3,1 52 46,622 30
559,803 81,544 5,461 3't
74,984 1 90,37€340,534 32
15,398 39,97€83,312 33
1,369,482 1,033,45S 2.218.725 34
0.0205 0.0'141 o.oo22 35
FERC FORM NO.1 (REV.12-03)Page 407
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]nn orisinat(2) J-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YearlPeriod of Report
End of 20151Q4
HYDROELECTRIC GENERATING PLANT STATISTICS (Large PIants)
1. Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2. lt 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 number of employees assignable to each
olant.
Line
No.
Item
1a)
FERC Licensed Project No. 2058
Plant Name: Noxon Rapids
(b)
:ERC Licensed Project No. 2545
)lant Name: Long Lake
(c)
1 (ind of Plant (Run-of-River or Storage)Storage Storage
2 )lant Construction type (Conventional or Outdoor)Outdoor Conventional
3 /ear Originally Constructed 1 959 1915
4 /ear Last Unit was lnstalled 1977 1924
5 l'otal installed cap (Gen name plate Rating in MW)487.8C 70.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)499 89
7 )lant Hours Connect to Load 4,887 5,228
I (a) Under Most Favorable Oper Conditions 562 88
10 (b) Under the Most Adverse Oper Conditions 562 88
11 \verage Number of Employees 1 6
12 \,,let Generation, Exclusive of Plant Use - Kwh 't,635,111,00(394,390,000
14 Land and Land Riqhts 35,772,755 2,126,493
15 Structures and lmprovements 1 8,645,1 54 5,260,192
16 Reservoirs, Dams, and Watemrays 34,460,517 18,742,367
17 Equipment Costs 106.747.61C 12,230,673
18 Roads, Railroads, and Bridges 246,561 0
19 Asset Retirement Costs 0
20 TOTAL cost (Total of 14 thru 19)195,872,60',1 38.359.725
21 Cost per KW of lnstalled Capacity (line 20 / 5)401 .542t 547.9961
23 Operation Supervision and Engineering 135,734 2,250
24 Water for Power 0
25 Hydraulic Expenses 98,76C 9,935
26 Electric Expenses 1,285,533 785,33'l
27 Misc Hydraulic Power Generation Expenses '197,33€65,03 t
28 Rents 85 0
29 Maintenance Supervision and Engineering 78,552 734,121
30 Maintenance of Structures 1 18,731 62,816
31 Maintenance of Reservoirs, Dams, and Watenrvays 81,774 57,114
32 Maintenance of Electric Plant 932,58C 379,483
33 Maintenance of Misc Hydraulic Plant 101 ,033 29,004
34 Total Production Expenses (total 23 thru 33)3,030,1 1 2,125,085
35 Expenses per net KWh 0.0019 0.0054
FERC FORM NO.1 (REV.12-03)Page 406.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]Rn original(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2O15lQ4
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. 2S4S
Plant Name: Litfle Falls
(d)
FERC Licensed Project No. 0
Plant Name:
/e)
FERC Licensed Project No. 0
Plant Name:(fI
Line
No.
Run-of-River 1
Conventional 2
1910 3
191 1 4
32.00 0.0c 0.00 5
29 0 6
5,981 0 7
36 c 0 I
36 c 0 10
5 0 11
147,602,00C 0 12
4,325,371 c 0 14
1,943,376 c 0 15
5,065,492 c 0 16
12,765,635 c 0 17
0 c 0 't8
0 c 0 't9
24,099,874 0 0 20
753.1211 0.0000 0.0000 21
0 0 0 23
0 0 0 24
10,248 0 0 25
652.719 0 0 26
22,363 0 0 27
902,849 0 0 28
12,013 0 0 29
37,011 0 a 0 30
461 ,038 0 0 31
96,974 0 0 32
't2,194 0 0 33
2.207.409 0 0 34
0.0150 0.0000 0.0000 35
FERC FORM NO. 1 (REV. 12-03)Page 407.1
Name of Respondent
Avista Corporation
lhrs F(eDon ls:(1) SRn Originat(2) f-lA Resubmission
uate oI Kepon(Mo, Da, Yr)
04115t2016
Year/Period of Report
End of 2O15lQ4
GENERATING PLANT STATISTICS (SmaII Plants)
1 . Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants and pumped
storage plants of less than 10,000 Kw installed capacity (name plate rating). 2. Designate any plant leased from others, operated under a license from
the Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. lf licensed project,
give project number in footnote.
_tne
No.
Name of Plant
(a)
Y eat
Orio.
Con-st.
(b)
tnslaileo uaoaclI\
Name Plate hatiri
(ln MW)
(c)
NCI FEAKDemand
MW(60,91in.)
Net Generation
ExcludinoPlant Us-e
(e)
Cost of Plant
(f)
1 Kettle Falls CT 2002 7.2C 8.(4,1 41 ,00C 9,178,262
2
3
4
5
6
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. 1 (REV.12-03)Page 410
Name of Respondent
Avista Corporation
lhrs KeDon ls:(1) finn Orisinat(2) l-lA Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
YearlPeriod of Report
End of 20151Q4
GENEMTING PLANT STA flSTlCS (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 equipment, report each as a separate plant. However, if the exhaust heat from the gas
turbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (lncl Asset
Retire. Costs) Per MW
(s)
Operation
Exc'|. Fuel
(h)
Producllon Expenses
Kind of Fuel
(k)
Fuel Costs (in cents
(per Million Btu)
(t)
Line
No.r uet
(D
Marntenanceo
1,274,759 148,977 173,841 45,631 \at Gas 352 1
2
3
4
5
6
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.1 (REV. 12-03)Page 411
Name of Respondent
Avista Corporation
This Report ls:(1) [An Original
(2) l--1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
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 (f) and (g) the total pole miles of each transmission line. Show in column (f) the pole miles of line on structures the cost of which is
reported for the line designated; conversely, show in column (g) the pole miles of line on structures the cost of which is reported for another line. Report
pole miles of line on leased or partly owned structures in cotumn (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 VQLIAGE (KV)(lndicate wherebther than
6O cvcle 3 ohase)
Type of
Supporting
Structure
(e)
LENGTH (PoIe m.IeS)(ln the Case.ofunderoround lrnesreport Eircuit miles)
Numbe
of
Circuits
(h)
From
(a)
To
(b)
Operating
(c)
Designed
(d)
UTI JofDesi
ucIure
-inenated
UII OIIUUIUIESof AnotherLrne
(s)
1 Group Sum 60.0r 60.0(1.0(
Group Sum '115.0(115.0(1,544.0(
4
Beacon Sub #4 BPA Bell Sub 230.0r 230.0(Sleel Tower 1.0(
Beacon Sub BPA Bell Sub 230.01 230.0('l Type s.0(
7 Beacon Sub #5 BPA Bell Sub 230.0r 230.0t Steel Pole 3.0(
Beacon Sub #5 BPA Bell Sub 230.0r 230.0(I Type 3.0(
Beacon Cabinet Gorge Plant 230.0r 230.0(Steel Tower 1.00
10 Beacon Cabinet Gorqe Plant 230.0r 230.0(Steel Pole 27,01
't1 Beacon Cabinet Gorge Planl 230.0r 230.0({ Type 53.0(
12 Beacon Sub Lolo Sub 230.0r 230.0(3leel Tower 1.0(
1 Beacon Sub Lolo Sub 230.01 230.0('l Type 102.0(
14 Benewah Shawnee 230.0r 230.0(Steel Pole 1.0(
15 Benewah Shawnee 230.0r 230.0(Steel Pole 59.0(
16 Noxon Plant Pine Creek Sub 230.0t 230.0(Steel Pole 29.0(1
17 Noxon Plant Pine Creek Sub 230.01 230.0(I Type 15.0(
18 Cabinet Gorge Plant Noxon 230.0t 230.0(I Type 1.0(1
19 Cabinet Goroe Plant Noxon 230.01 230.0({ Type 1.0(
20 Cabinet Gorge Plant Noxon 230.01 230.0('l Type 17.0(
21 Benewah Sw. Station Pine Creek Sub 230.01 230.0(Steel Tower
22 Benewah Sw. Station Pine Creek Sub 230.0r 230.0(i Type 43.0(
23 Divide Creek Lolo Sub 230.0r 230.0(Steel Tower
24 Divide Creek Lolo Sub 230.0r 230.0(I Type 43.0(
25 N. Lewiston Walla Walla 230.0r 230.0(I Type 39.0(
26 N. Lewiston Walla Walla 230.0r 230.0("l Type 4.0(
27 N. Lewiston Walla Walla 230.0r 230,0(Steel Pole 4.0(
28 N. Lewiston Shawnee 230.0r 230.0(Steel Pole 7.0(
29 N. Lewiston Shawnee 230.01 230.0(I Type 27.01
30 Walla Walla Wanapum 230.0r 230.0(Alum.
31 Walla Walla Wanapum 230.0t 230.0(I Type 15.0(
32 Walla Walla Wanapum 230.0r 230.0(I Type 63.0(
JJ BPA (Libby)Noxon Plani 230.0t 230.0(Steel Tower 1.0(
34 BPA/Hot Sorinos #1 Noxon Plant 230.0(230.0(Steel Tower 1.0(
35 BPA/Hot Springs #2 Noxon Plant (dead)230.0(230.0(Steel Tower 2.00
36 TOTAL 2,207.01 3.0(36
FERC FORM NO.1 (ED.12-87)Page 422
Name of Respondent
Avista Corporation
This Reoort ls:(1) 51nn orisinal
(2) [-1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
YeailPefloo oI Kepon
End of 20151Q4
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 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. Specify whether lessee is an associated company,
10. Base the plant cost figures called for in columns (t) to (l) on the book cost at end of year.
Size of
Conductor
and Material
(i)
uus r (Jr L|NE (rncruoe rn uorumn u, Lano,
Land rights, and clearing right-of-way)
EXPENSES, EXCEPT DEPRECIATION AND TAXES
_tne
No.
Land
(j)
Construction and
Other Costs(k)
Total Cost
(t)
Operation
Expenses(m)
Maintenance
Expenses(n)
Rents
(o)
Total
Expenses(p)
136,031 650,39r 786,43:
2
1'l ,084,34,1 59,595,50'170,679,84t 298,78r 613,49t 912.28i 3
4
272 ACSS 5
272 ACSS 17,91 1,429,56(1,447 ,471 1,19,(1,19.6
272 ACSS 7
272 ACSS 30,321 3.275.35 3,305,68(494 49,8
272 ACSS o
s90 Acss 0
590 ACSR 1,156,19(41,997,90'43,154,09,55,77!55,77
590 ACSS 2
272MIMAL 456,16 '15,096,90'15,553,06,73,47i 73,47',J
622 ACSS 4
590 ACSS 570,20 48,028,'t0i 48,598,31(2,83(2,831 5
272 ACSR 6
)54 McMAL 1,097,67 18,406,42t t9,504,10;31,05'l 252,311 283,37(
590 ACSS 8
'95 ACSR 9
)54 McMAL 184,21 1,772,301 '1,956,51r 6,46(11 ,73(1 8,1 9(20
r622 ACSS 21
)54 McMAL 350,32r 4,785,351 5,1 35,68(1,11 44,24i 45,362 22
272 McltIAL 23
272 MoMAL 86,22,s.359.'15 5,445,37{261 10,83r 11,10:24
272 McMAL 25
272 ACSR 26
272 ACSR 628,77'7,770,31 8,399,08{39(10,49(10,88(27
272 ACSR 28
272 ACSR 872,151 10,046,521 10,918,67:741 74'29
30
272 ACSR 3'l
272 McMAL 20s,34'6,779,s4t 6,984,89 12,701 12,701 32
272 ACSR 33
272 ACSR 19,s21 19,52 4,08(4,08(34
272 McMAL 35
1 8,163,56 366,616,452 384,780,01(428,47i 1,323,071 89,80t 1,841 ,35 36
FERC FORM NO.1 (ED.12-87)Page 423
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An orisinat(2) 1-1A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
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 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 (0 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 VIJL I T\(,tr I t\V I(lndicate wlierd
bther than
60 cvcle. 3 ohase)
Type of
Supporting
Structure
(e)
LENGTH (PoIe MiIeS)(ln the dase.ofunderorounct lrnesreport Eircuit miles)
Number
of
Circuits
(h)
From
(a)
To
(b)
Operating
(c)
Designed
(d)
un5ofDesi
uclure
-inenated
uIt oltuutulESof AnotherLine
(s)
1 BPA/Hot Sorinos #2 Noxon Plant 230.0(230.0(H Type 68.0(
2 BPA Line West Side Sub 230.01 230.0(Steel Pole 2.0(
3 Hatwai N. Lewiston Sub 230.0(230.0(H Type 7.0(
4 Divide Creek lmnaha 230.0(230.0(H Type 20.0(
5 Colstrip Plant Broadview 500.0(500.0t
6
7
8
I
10
11
1
13
14
1t
1
17
1
1S
2C
21
22
21
24
2!
2t
27
ZT
2S
3C
31
5z
2!
34
35
36 TO]AL 2,207.0(3.00 36
FERC FORM NO. 1 (ED.12-87)Page 422.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]An Original(2) 5A Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 20151Q4
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 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. Specify whether lessee is an associated company.
10. Base the plant cost figures called for in columns O to (l) on the book cost at end of year.
Size of
Conductor
and Material
(i)
urJD I Ur LtNtr (tncruoe rn uorumn u) Lano,
Land rights, and clearing right-of-way)
EXPENSES, EXCEPT DEPRECIATION AND TAXES
-tn€
No,
Land
0)
Construction and
Other Costs
(k)
Total Cost
(t)
Operation
Expenses
(m)
Maintenance
Expenses
(n)
Rents
(o)
Total
Exoenses'(p)
272 MoMAL 327,87i 6,039,251 6,367,1 3 1,27t 96,20€97,48,
272 ACSR 44,94,594,65:639,59(2,872 2,87"2
1590 ACSR 1 13,79r 2,626,741 2,740,541 1,431 67S 2,'t1 3
272 MoMAL 205,26,1,325.461 1,s30,721 781 78',4
595,781 31,017 ,481 31,613,27 70,1 0t 145,68€89,80S 305,60(R
6
7
I
9
10
11
12
13
14
15
to
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
18.163,56;366,6'16,452 384,780,01(428,47"1,323,071 89,80(1,841,35r 36
FERC FORM NO. 1 (ED. 12-87)Page 423.1
Name of Respondent
Avista Corporation
This Reoort ls:(1) fiRn Originat(2) -A Resubmission
Date of Report I Year/Period of Report
(Mo, Da, Yr) I enO or 2O1Ste4
04t1512016
TRANSMISSION 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 LIESIGNA I ION Length
tnMiles
(c)
SUPPUI{ IING liIT(UU IUKE CIRCUITS PER STRUCIUT
From
(a)
To
(b)
Type
(d)
Numbeiper
Miles
(e)
Present
(f)
Ultimate
(s)
1 No new transmission lines ldded in 2015
4
,|
11
1
1
14
1t
1
1
I
2(
21
2i
2i
2t
2!
2t
21
2t
2(
3(
31
3i
3:
3t
3t
3t
3l
3t
3(
4(
41
42
4i
44 TOTAL
FERC FORM NO.1 (REV.12-03)Page
Name of Respondent
Avista Corporation
This R(1) t(2\ r
eoort ls:
f,]en originat
-1A Resubmission
Date of Report
(Mo, Da, Y0
o4115t2016
Year/Period of Report
End of 2O15lQ4
-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.
UUNUUUIORS Voltage
KV
(Ope,rating)
LINE COS I Line
No.Size
(h)
Specification
(i)
Confiouration
and Spacing(i)
Land and
Land Rights
fl)
Poles, Towers
and Fixtures(m)
Conductors
and Devices(n)
Asset
Retire. Costs(o)
Total
(o)
1
2
3
4
5
6
7
8
I
1C
1
2t
21
22
23
24
2a
2E
27
2e
29
3C
31
3l
33
34
2E
3(
3i
3t
3!
4(
41
4i
4a
44
FERC FORM NO. 1 (REV.12-03)Page 425
Name oI Hespondent
Avista Corporation (1) E(2\ r
ron lS:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 2O15lQ4
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 distributlon 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 STATE OF WASHINGTON
2
3 Airway Heights Distr. Unaftended 1 15.0C 13.80
4 Barker Road Distr. Unattended 1 15.0C 13.80
5 Beacon Trnsm. & Distr Unatt 230.0c 115.00 13.8(
6 Boulder Trnsm. Unattended 230.0c 1 15.00 13.8(
7 Chester Distr. Unattended 115.0C 13.80
8 Chewelah 11SKv Distr. Unattended 115.0C 13.80
I Colbert Distr. Unattended 1 15.0C 13.80
0 College & Walnut Distr. Unattended 115.0C 't3.80
1 Colville 11SKv Distr. Unattended 115.0C 13.80
2 Critchfield Distr. Unattended 115.0C 13.80
3 Deer Park Dist. Unattended 1 15.0C 13.80
4 Dry Creek Transm. Unattended 230.0c 't 15.00 13.8(
5 Dry Gulch Distr. Unattended 1 5.0c 13.80
6 East Colfax Distr. Unattended 1 s.0c 13.80
7 East Farms Distr. Unattended 1 5.0c 13.80
I Fort Wright Distr. Unattended 1 5.0c 13.80
I Francis and Cedar Distr. Unattended 1 5.0c 13.80
20 Gifford Distr. Unattended 1 5.0c 34.00
21 Glenrose Distr. Unattended 1 5.0c 13.80
22 Greenwood Distr. Unattended 1 5.0c 13.80
23 Hallett & White Distr. Unattended 1 5.0c 13.80
24 lndian Trail Dist. Unattended 1 5.0c '13.80
25 lndustrial Park Dist. Unattended 1 5.0c 13.80
26 Kettle Falls Distr. Unattended 1 5.0c 13.80
27 Lee & Reynolds Distr. Unattended 1 5.0c 13.80
28 Liberty Lake Distr. Unattended 1 5.0c 't 3.80
29 Little Falls 115/34Kv Distr. Unattended 1 5.0c 34,00
30 Lyons & Standard Distr. Unattended 1 5.0c 13.80
31 Mead Distr. Unattended 1 5.0(13.80
32 Metro Distr. Unattended 1 5.0(13.80
aa Milan Distr. Unattended 1 5.0(13.80
34 Millwood Dist. Unattended ,|5.0(13.80
35 Ninth & Central Distr. Unattended ,|5.0(13.8C
36 Northeast Distr. Unattended 1 5.0c 13.80
37 Northwest Dish. Unattended 1 5.0('13.8C
38 Opportunity Dist. Unattended 1 5.0(13.8C
39 Othello Distr. Unattended 1 5.0c 13.8C
40 Post Street Distr. Unattended 1 15.0(13.8C
FERC FORM NO. 1 (ED.12-96)Page 426
Name of Respondent
Avista Corporation
I hrs f{eDon ls:(1) fiAn origlnat(2) I-lA Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 2015lQ4
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 eguipment 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 ot
Transformers
ln Service
(ol
Number ot
Spare
Transformers
(h)
CONVERSION APPARATUS AND SPECIAL EOUIPMENT Line
No.Type of Equipment
ri)
Number of Units
(i)
Total Capacity
(ln MVa)(k)
1
2
24 2 Frcd Oil&Air Fan&CaF 3!4(3
12 1 Two Stage Far 1 2(4
536 4 Two Stage Far 56(5
300 2 Two Stage Far 50(6
24 2 Frcd Oil & Air Far 4(7
1 1 Two Stage Far 1 2(8
1 1 Frcd Oil & Air Far 1 2(I
36 Two Stage Far 6(10
52 Frcd Oil & Air Far 4a 1
1 1 Two Stage Far 1 2t 2
12 1 Two Stage Far 2(3
150 1 Two Stage Fan & Capr 223 25(4
24 2 Frcd Oil & Air Far 4C 4
12 ,|FrOil/Air Far 1 2t 6
12 1 Two Stage Far 1 2(7
24 2 Fr Oil/Air/2StgFar 4C I
36 z Two Stage Far 6(19
12 1 20
12 1 Frcd Oil & Air Far 2(21
12 1 Two Stage Far 2{22
12 1 Two Stg Far 2(23
12 1 Two Stage Far 1 2(24
24 2 Two Stg/PUFrcd Oi 1t 4(25
12 1 Frcd Oil & Air Far 1 2(26
12 1 Two Stage Far I 2(27
24 2 Two Stage Far 4(28
12 1 29
36 2 Two Stage Far 6(30
18 1 Two Stage Far 1 3(3'l
24 2 Two Stage Far 4(32
24 2 Frcd Oil & Air Far 4(33
24 2 Two Stage Far 4(34
24 2 1 Frcd & Two Stage Far 4(35
24 2 Two Stage Far 4(36
24 2 Two Stage Far 4(37
12 1 Two Stage Far 1 2(38
24 2 FrOil/AirFar 2 4(39
36 2 Frcd Oil & Wt Far 6(40
FERC FORM NO. 1 (ED.
'2-96)
Page 427
Name of Respondent
Avista Corporation
I nrs KeDon ts:(1) []nn orisinat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
o4t15t2016
Year/Period of Report
End of 20151Q4
SUBSTATIONS
1. Repo( 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 'l 0 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 Pound Lane Distr. Unaftended 1 15.0(13.8(
2 Ross Park Distr. Unattended 'l 15.0(13.8(
3 Roxboro Distr. Unattended 115.0(24.0t
4 Shawnee Trans. Unattended 230.0(1 5.0(13.8(
5 Silver Lake Distr. Unattended 1 5.0(3.8(
6 Southeast Distr. Unattended 1 5.0(3.8C
7 South Othello Distr. Unattended '|5.0(3.8(
8 South Pullman Distr. Unattended 1 5.0(3.8(
I Sunset Distr. Unattended 1 5.0(3.8C
10 Terre View Dist. Unattended 1 5.0(3.8(
11 Third & Hatch Distr. Unattended 1 5.0(3.8(
12 Turner Dist. Unattended 1 5.0(3.8C
13 Waikiki Distr. Unattended 1 5.0(3.8(
14 West Side Trans. Unattended 230.0(1 5.0(13.8C
15 Other: 28 substa less than 1OMVA Distr. Unattended
16
17 STATE OF IDAHO
18 Appleway Dist. Unattended 1 15.0(3.8(
19 Avondale Dist. Unattended 1 15.0(3.80
20 Benewah Trans. Unattended 230.0(1 5.00 13.8C
21 Big Creek Distr. Unattended 1 15.0(3.8(
22 Blue Creek Distr. Unaftended 1 15.0(3.80
23 Bunker Hill Limited Distr. Unattended 1 15.0(3.80
24 Cabinet Gorge (Switchyard)Trans- Unattended 230.0(1 5.00 13.8C
25 Clark Fork Distr. Unattended 1 '15.0(21.80
26 Coeur d'Alene 1sth Ave Distr. Unattended 1 15.0(13.80
27 Cottonwood Distr. Unattended 1 15.0(24.94
2a Dalton Distr. Unaftended 1 15.0(3.80
29 Grangeville Distr. Unattended 115.0(3.80
30 Holbrook Distr. Unattended 115.0(3.80
31 Huetter Distr. Unattended 1 '15.0(3.80
32 ldaho Road Distr Unattended 1 15.0(3.80
33 Juliaetta Distr. Unattended 1 15.0(3.80
34 Kamiah Dist. Unattended 1 15.0(3.80
35 Kooskia Distr. Unattended ''t15.0(3.80
36 Lewiston Mill Rd Distr. Unattended 1 15.0(3.20
37 Lolo Tran & Dist Unattnd 230.0(1 5.00 13.8C
38 Moscow Distr. Unattended 1 15.0(3.80
39 Moscow 230Kv Tran & Dist Unattnd 230.0(1 5.00 't3.8(
40 North Moscow Distr. Unattended 115.0(13.80
FERC FORM NO.I (ED.12-96)Page 426.1
Name of Respondent
Avista Corporation
I nts Keoon ls:(1) []Rn origlnat(2) l-lA Resubmission
uale oI Hepon(Mo, Da, Yr)
o411512016
YearPenoo oI Kepon
End of 20151Q4
SUBS'TATIONS (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 of
Transformers
ln Service
(o)
Number of
Spare
Transformers
(h)
CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
No.Type of Equipment
(i)
Number of Units
ri)
Total Capacity
(ln MVa)
/kt
24 2 Two Stage Far 4(
3C 2 Two Stage Far 5.2
24 Two Stage Far 4(
15C 1 Two Stage Far 1 25(4
12 1 Frcd Oil & Air Far 1 2(
30 2 Two Stage Far 5(6
12 1 Two Stage Far 1 2(7
30 2 Two Stage Far 5(I
33 2 Two Stage Fan & Capr 5(5t 9
12 1 Two Stage Far ,|2(0
54 3 Two Stg Fan & Cag 10:9(1
36 2 Two Stg Far 6(2
24 2 Two Stage Far 4C 3
250 2 4
166 34 5
6
7
36 2 Two Stage Far 6(I
12 1 Two Stage Far 1 2(19
75 1 Two Stage Fan & Capr 22i 12t 20
1 2 Portable Far 21 2',\
12 1 Two Stage Far I 2(22
't2 1 Frcd Air Far 1 23
75 1 Two Stage Far 1 12!24
10 1 Frcd Air Far 1 25
36 Two Stage Far 6(26
12 1 Two Stage Far 1 2(27
24 FrcOil/Ai12StgFar 4(28
25 FrcdOil/Air/Pt Fan&C 1 34 29
12 Two Stage Far 1 2t 30
12 1 Two Stage Far 1 2(31
12 1 Two Stage Far ,|2C 32
'12 1 Frcd Oil & Air Far 2C 33
1 1 Two Stage Far 2C 34
15 3 Frcd Air Far 2C 35
1 1 Two Stage Far 3(36
262 3 Frcd Oil/Air/Two Stg 27(37
24 2 Froil/Air/2Stg Far 4(38
16i 2 Frcd Air Fan & Caps 7t 27(39
1 1 Two Stage Far 1 2(40
FERC FORM NO.1 (ED.12-95)Page
Name of Respondent
Avista Corporation
tnts l((1) t(2) t
x
ort ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
04t1512016
Year/Period of Report
End of 2O15lA4
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. Subslations 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 230.0(115.0C 13.8C
2 Oden Distr. Unattended 1 15.0(2'.t.8C
3 Oldtown Distr. Unaftended 1 15.0C 21.8C
4 Orofino Distr. Unattended 'I 15.0(13.8C
5 Osburn Distr. Unattended 115.0(13.8C
6 Pine Creek Tran & Dist Unattnd 230.0(1 15.0C 13.8C
7 Pleasant View Distr. Unattended 115.0(13.8C
8 Plummer Dist Unattended '115.0(13.8C
I Post Falls Distr. Unattended 1 15.0(13.8C
10 Potlatch Distr. Unattended 1'15.0(13.8C
11 Prarie Distr. Unattended 1 15.0(13.8C
12 Priest River Distr. Unattended 1 15.0(20.8C
13 Rathdrum Trans & Distr Unattd 230.0(1 15.0C 't 3.8C
14 Sagle Dist. Unattended 1 15.0(20.8C
'15 Sandpoint Distr. Unattended 1 15.0(20.8C
16 South Lewiston Distr. Unattended 1 15.0(13.8C
17 Sweetwater Distr. Unattended 1 15.0(24.9C
18 St. Maries Distr. Unattended 1 15.0t 23.9(
19 Tenth & Stewart Distr. Unattended 1 15.0(13.8(
20 Wallace Distr. Unattended 1 15.0(13.8(
21 Other: 13 substa less than 10 MVA Distr. Unattended
22
23 STATE OF MONTANA
24 1 substation less than ',l0 MVA Distr. Unattended
25
26 SUBSTA. @ GENERATING PLANTS
27 STATE OF WASHINGTON
28 Boulder Park Trans. Attended 1 15.0(13.8t
29 Kettle Falls Trans. Attended 115.0(13.8(
30 Long Lake Trans. Attended 115.0(4.0(
31 Nine Mile Trans. Attended 'l 15.0(13.8(
32 Little Falls Trans. Attended 1 15.0(4.00
33 Northeast Trans. Attended 1 t 5.0(13.8(
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
I nts KeDon ts:(1) []nn originat(2) [-lA Resubmission
Date of Report
(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
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)
(f)
Number of
Transformers
ln Service
(o)
Number of
Spare
Transformers
(h)
CONVERSION APPARATL S AND SPECIAL EQUIPMENT Line
No.Type of Equipment
(i)
Number of Units
(i)
Total Capacity
(ln MVa)(k)
2se 2 Frcd Air Fan & Caps 4t 26(1
1C Frcd Air Far 1 1 2
18 2 Frcd Air Far 22 3
2C 2 Frcd Oil & Air Far 2t 4
12 Portable Far 1 5
137 2 Two Stg Fan/Capacitc 4l 144 6
12 1 Two Stage Far 2(7
12 1 Two Stage Far 2C 6
18 Two Stage Far 3(I
15 2 Portable Far 1 10
12 Frcd Oil & Air Far 1 2C 1'l
10 1 Frcd Air Far 1 1 12
474 4 Frcd Oil & Air Far 5(49C 13
12 1 Two Stage Far 1 2C 14
30 3 Frcd Air Far 3t 15
27 4 Port Fan/FrcdOil/Ai a(16
12 1 Frcd Oil & Air Far 1 2(17
24 Two Stage Far 4(18
30 Frcd Oil/Air/Two Sk 5(19
10 20
70 1 21
22
23
1 24
25
26
27
3e 1 Two Stage Far 6(28
34 I 1 Two Stage Far Ot 29
8C 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 2 38
114 2 1 Two Stage Far 19(39
40
FERC FORM NO.1 (ED. 12-95)Page 427.2
Name of Respondent
Avista Corporation
lnts KeDon ls:(1) []nn originat(2) [-lA Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
SUBSTATIONS
1. Report below the information called for concerning subslations 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 Noxon Trans. Attended 230.0c 13.8C
2
3 STATE OF OREGON
4 Coyote Springs ll Trans. Attended 500.0c 13.8C 18.0(
5
6 SUMMARY:
7 Washington:
8 4 subs Trans. Unattended
o 75 subs Distr. Unattended
10 1 subs Tran & Dist Unattnd
11 7 subs Trans. Attended
12 ldaho:
'13 2 subs Trans. Unattended
14 48 subs Distr. Unattended
15 5 subs Tran & Dist Unattnd
16 3 subs Trans. Attended
't7 Montana: 1 sub Trans. Attended
18 1 sub Distr. Unattended
19 Oregon: 1 sub Trans. Unattended
2A System: 148 subs
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
FERC FORM NO.1 (ED.12-96)Page 426.3
Name of Respondent
Avista Corporation (1) E(2) I-
,on ls:
An Original
A Resubmission
uale or Kepon(Mo, Da, Yr)
04t15t2016
Yeail]'enoo oI Kepofl
End of 20151Q4
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 of
Transformers
ln Service
1o'l
Number of
Spare
Transformers
rh')
CONVERSION APPAMTUS AND SPECIAL EQUIPMENT Line
No.Type of Equipment
(iI
Number of Units
ri)
Total Capacity
(ln MVa)
rkl
435 1 Two Stage Far 63{1
2
213 1 Two Stage far 1 35{4
5
6
7
85(I
1184 I
53€10
251 1
12
15(13
66€14
1293 l5
43C 16
435
1E
213 19
602C 20
21
22
23
24
25
26
2l
2A
29
30
31
32
33
34
35
35
37
38
39
40
FERC FORM NO.1 (ED.12-96)Page 427.3
Name of Respondent
Avista Corporation
This Reoort ls:(1) 5]1An orisinat(2) l--1A Resubmission
Date of Report(Mo, Da, Yr)
04t15t2016
Year/Period of Report
End of 20151Q4
TRANSACTIONS WT'H ASSOCTATED (AFFTLTATED) COMPANTES
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 threshold for reporting purposes is $250,000. The threshold applies to the annual amount billed to the respondent or billed to
an associated/affiliated company for non-power goods and services. The good or service must be specific in nature. Respondents should not
attempt to include or aggregate amounts in a nonspecific category such as "general".
3. Where amounts billed to or received from the associated (affiliated) company 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
I
9
10
11
12
13
14
15
16
17
18
19
21 Salix lnc.1 46000 737,375
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
frvu-e
IIECEIVED
?016IPR 29 At{ l0: 07
tir,1,!ii) PUITLIC
IJT lLl il[: ; C0Mfr{lSSl0N
Avista Corp.
201,5
IDAHO
State Electric Annual RePort
(rc 61-405)
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Report is:
lFl en originat
f] e Resubmission
Date of Report
mm/ddfiyyy
4t15120',16
Year / Period of Report
End of 2015 I Q4
STATEITiIENT OF UTILITY OPERATING INCOME . IDAHO
lnstructions
1. For each account below, report the amount attributable to the stale of ldaho based on ldaho jurisdictional Results of Operations.
2. Provide any necessary imporlant notes regarding this statement of utility operating income in a footnote in the available space at the bottom of this page
Line
No.Account
(a)
Refer to
Form 1
Page
Ib)
TOTAL SYSTEM - IDAHO
Current Year
(c)
Prior Year
(d)
1 UTILITY OPERATING INCOME
2 ,Deratino Revenues (400)300-301 438.E62,993 444.237.sO7
3 Joeratino ExDenses
4 Jperation Expenses (401)320-323 281.095.309 284.419.705
5 \ilaintenance ExDenses (402)320-323 19.716.641 21.375.618
6 )eoreciation Exoense (403)33&.337 39.'t68.371 37.201.407
7 )eoreciation Exoense for Asset Retirement Costs (403.1)336-337
I Amortization & Deoletion of Utilitu Plant (404405)336-337 5.806.994 4.088.551
I Amortization of Utilitu Plant Acouisition Adiustment (406)336-337 67.304 67,304
10 Amort. of Property Losses. Unrecov Plant and Requlatory Study Costs (407)
11 Amortization of Conversion Exoenses (407)
12 Reoulatorv Debits (407.3)(1,905,433)/326.7641
't3 lLess) Reoulatorv Credits (407.4)(6.951,798)G.626.407\
't4 Iaxes OtherThan lncome Taxes (408.1)262-263 17.459.467 16_323.848
15 ncome Taxes - Federal (409-1'l 262-263 2.975.069 (7.575.919)
16 - c)lher (409-1)262-263
17 Provision for Deferred lncome Taxes (410,1)234.272-277 18.662.907 30.799,737
18 lless) Provision for Deferred lncome Taxes-Cr. 1"4.11.11 234,272-277
19 lnvestment Tax Credit Adiustment - Net (41 1.4)266 07.379)(81.674)
20 fless) Gains toom Disoosition of Utilitv Plant (41'1.6)
21 Losses ftom Disoosition Of Utilitv Plant (4'11.7)
22 f Less) Gains from DisDosition of Allowances (41 1 .8)
23 Losses from Disoosition of Allowances (4'l 1 .9)
24 Accretion ExDense Gl 1.1O\
25 IOTAL Utilitu Ooeralino Exoenses (Total of line 4 throuoh 24)376.047.452 381.665.406
26 Net Utilitv Operatinq lncome fiotal line 2 less 25)62.815.541 62.572.10',l,
IDAHO STATE ELECTRIC ANNUAL REPORT (lC 61-405)E.1D.114-115
Name of Respondent
Avista Corporation
This Report is:
lx I nn originat
t] A Resubmission
Date of Report
mm/dd/yyw
4t15t2016
Year / Period of Report
End of 2015 / Q4
STATEMENT OF UTILITY OPERATING INGOME.IDAHO
lnstructions
or in a separate schedule.
3. Explain in a footnote if the previous yea/s figures are different from those reported in prior reports.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
No.Cunent Year
(e)
Prior Year
(f)
Current Year
(s)
Prior Year
(h)
Cunent Year
0
Prior Year
(i)
331.496.092 334.155.729 107,366,901 1 '10.081 .778 2
't95.428.588 199.552.'136 85.666.721 84.867.569 4
16.7',ts124 17.974.892 3.003.517 3.400.726 5
33,285,897 31.796.445 5.882.474 5.404.962 6
7
4.756.344 3.309.953 1,050,650 778,598 I
67.304 67.304 I
10
11
(875.823'{.326.764',(1.029.610'12
$.279.256'A.626.407'$72.542'13
14.785.601 13.694.260 2.703.866 2.629.588 14
3.447.734 (5.091.709'G72.665 Q.484.210\15
't6
't 5.094.760 24.289.658 3.568.147 6.510.079 17
18
(67.2031 (69.0021 fio.176'(2.672\19
20
21
22
23
24
276.357.070 280,570.766 99.690.382 101.094.640 25
55.139.022 53.584.963 7.676.519 8.987.138 26
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61405)E.tD.l14-'t1s
Name of Respondenl
Avista Corporation
This Report is:
E An original
E A Resubmission
Date of Report
mm/dd/yyyy
4l't5t2016
Year / Period of Report
End of 2015 I Q4
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, 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 (specifo),
Line
No.Account
(a)
Total Company
End of Current Year
(b)
Electric
(c)
1 Jtilitv Plant r -i.i1. :-:,li '.. , .ta : I' '; :1: ^, a.::; : :: :t -' I
2 n Service '' : .t: ::. - ttr - ri -,
3 rlant in Service (Classified)1.557.691.011 1.221.090.488
4 )rooertv Under Capital Leases 364.335
5 )lant Purchased or Sold
6 lomoleted Construction not Classified
7 :xoerimental Plant Unclassified
I Total (Total lines 3 throuoh 7)1.558.055.346 't.221.O90.488
I -eased to Others
10 Held for Future Use 389.592 199.007
11 lonstruction Work in Proqress 61.694.847 52,205,223
12 Acquisition Adiustments
13 Total Utilitv Plant (Total lines 8 throuoh '12)1.620.139.785 1.273.494,718
14 \ccumulated Provision for Depreciation, Amortization, and Depletion 556.066.400 454.303.486
15 Net Utilitv Plant (Line 'l3less line 14)1.064.073.385 819.191.232
16 Detail of Accumulated Provision for Deoreciation. Amortization. and DeDletion
17 ln Service
1B Depreciation 542,275,158 450,465.351
19 Amortization and Deoletion of Producino Natural Gas Lands / Land Riohts
20 Amortization of Underqround Storaoe Lands / Land Riqhts
2'l Amortization of Other Utility Plant 13.79',t.242 3.838.135
22 Total (Total lines 18 throuqh 21)556.066.400 454.303.486
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others
27 Held for Future Use '::E ir',:: tlir:=i:Ji. :i:Jf.lli.,r::l:rl::4',;lii!
28 Depreciation
29 Amortization
30 Total Held for Future Use
31 Abandonmenl of Leases (Natural Gas)
32 Amortization of Plant Acquisition Adiustment
33 Total Accumulated Provision fiotal lines 22.26.30.31.32\556,066,400 454,303,486
(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.
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61.405)E.tD.200-201
Name of Respondenl
Avista Corporation
This Report is:
E An original
I n Resubmission
Date of Reporl
mm/dd/yyyy
4115t2016
Year / Period of Report
End of 2015 I Q4
SUMMARY OF UTILIW PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION - IDAHO
lnstructions
and in column (h) common function.
3. ln order to accurately reflect utility plant in service necessary to furnish utility service to customers in the state of ldaho, electric and gas
plant nol directly assigned is allocated to the state of ldaho as appropriate and included in column (c) and (d).
Gas
(d)
Other (Specify)
(e)
Other (Specify)
(0
Other (Specify)
(s)
Common
(h)
Line
No.
1
1,....1:,:. .. i . .,.,,:.:':?:::.. "t;',.i)t''.i?:;,.,it::;::1.:?:'::.i:.1' r::ii1;:i:i:fii:"2
209,434.371 127.166.152 3
272.70',1 91.634 4
5
6
7
209,707,072 127.257.786 d
o
190,585 10
2.195.331 7.294.293 11
12
212.092.988 134.552.O79 13
70,943,555 30.819.359 14
141,149,433 't03,732,720 15
I 16
a.i;,11 | .:: a:.. I :_ r'ri.: -,:'-, : l:lii:ia'ij rt ::;'.;t::r.. )1.':l-:1-a,::,:: .i.'.: I ; :t:;ii1.:!:;:.:r.:i 17
70.639.365 21.170.442 18
19
20
304,1 90 9.648.917 21
70.943.555 30,819,359 22
i'.:: :t :it):1:ii:'.:;,i:'ii.'i.1. ,1,t.t'. ,1i,.:.::.::,:..;.,'::., .,, *,r i i.',l. i r,t;,iii.: r? +il i't,li,',"::t',t' ::ii'i,it "Ililii::{;rl" :,' i:.:t |lr.i1f;1;r1' 111;23
24
25
26
:ii:,:.-,, i .:l i i:!i:l::l:..ii :tt :i;ttij :- 1 - I .. . ". : -, ..-'-. ,::,.'lit it :t; t'li.l!.iliitr],,i : .:,1,iitii!i$,;*:,1, fi 27
28
29
30
31
32
70,943,555 30.819.359 33
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61405}E lD 200-201
Name of Respondent
Avista Corporation
This Report is:
lx I nn originat
E A Resubmission
Date of Report
mn/dd/yyyy
4t't5t2016
Year / Period of Report
End of 2015 I Q4
ELECTRIC PLANT lN SERVTCE - IDAHO (Account 101. 102. 't03 and'106)
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 of 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 retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized, include 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 indicale the negative effect of such amounts.
6. Classiff 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 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) distributions of
Line
No.Account
(a)
Balance
Beginning of Year
(b)
Additions
(c)
1 1. INTANGIBLE PLANT
2 301 Orqanization
3 302 Franchises and Consents 15.5/14.969
4 303 MiscellaneouslntanoiblePlanl 4.199.245 440.317
5 IOTAL lntanqible Plant (Total of lines 2. 3. and 4)19.744.214 440.317
6 2. PRODUCTION PLANT
7 q. Steam Production Plant
8 310 Land and Land Riohts 1.262.738 1.217 .665I311 Structures and lmorovements 45.254.253 111,793
10 3'12 Boiler Plant Eouiomenl 61.802.387 241.924
11 313 Enoines and Enoine-Driven Generalors 2.389
12 314 Turboqenerator Units 18.888.510 157.035
13 3'15 Accessory Electric Equipment 9.579.310 57
14 3'16 Miscellaneous Power Plant Eouioment 5.995.635 44.585
15 317 Asset Retirement Costs for Steam Production 4.309.716
16 TOTAL Steam Production Plant fiotal of lines 8 throuoh 15)'t42.78s.222 6.O82.775
't7 3. Nuclear Production Plant
18 320 Land and Land Riohts
19 321 Structures and lmDrovements
20 322 Reador Plant Eouioment
21 323 TurboqeneratorUnits
22 324 Accessory Electric Equipment
23 325 Miscellaneous Power Plant Eouioment
24 326 Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant fiotal of lines 18 throuoh 24)
26 Hvdraulic Production PIant
27 330 Land and Land Riqhts 21.080.870 117.125
2A 331 Structures and lmprovements 20.012.942 1.418.760
29 332 Reservoirs. Dams. and Waterwavs 48.649.781 10.'t 79.283
30 333 Water Wheels. Turbines. and Generators 59.209.964 6,330
31 334 Accessorv Electric Eouiomeni 13.438.801 317.148
32 335 Miscellaneous Power Plant Eouioment 3.284.693 145j28
33 336 Roads, Railroads, and Bridqes 943.590 7.5U
34 337 Asset Retirement Costs for Hvdraulic Production
35 TOTAL Hvdraulic Production Plant fiotal of lines 27 lhrouoh 34)166.620.6,41 12.191.308
36 ). Other Production Plant
37 340 Land and Land Riqhts 319.434
38 341 Structures and lmDrovements 5.917.747 8.405
39 342 Fuel Holders. Products. and Accessories 7.517.O50 11S.135
40 343 Prime Movers 8.437.652
41 344 Generators 73.455.808 27.777
42 345 Accessory Eleclric Equipment 7.309.812 1s9.169
43 346 Miscellaneous Power Plant Eouioment 537.981 249.834
44 347 Asset Retirement Costs for Other Production
45 TOTAL Other Production Plant fiotal of lines 37 throuoh 44)103.495.484 564.320
46 IOTAL Production Planl (Total of lines 16- 25. 35. and 45)412.901.347 18,838.403
il) A small portion of the Company's electric distribution plant is located in Montana. For jurisdictional reporting purposes, those amounts are
ncluded as ldaho plant.
|DAHO STATE ELECTRTC ANNUAL REPORT (tC 6't405)E.tD.204-205
Name of Respondent
Avista Corporation
This Report is:
lx_] An originat
t] A Resubmission
Date of Report
mm/dd/yyyy
411512016
Year / Period of Report
End of 2015 I Q4
ELECTRIC PLANT lN SERVICE - IDAHO (Account 1O1,1O2,103 and'106)
lnstructlons
these tentative classifications in columns (c) and (d), including the reversals of the prior yeads tentative account 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 respondent's plant
actually in service at end of year.
7. Show in column (0 reclassifications or transfers within utility planl 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 (f) to primary
account classifi cations.
B. 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 reported balance and changes in Account 102, state the property purchased or sold, name ofvendor or purchase, and
date of transaction. lf proposed journal entries have been filed as required by the Uniform System of Accounts, give also the date of such filing.
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance
End of Year
(s)
Line
No.
:t. i,1
2
GOs.253 1s.133.716 3
2.465 128.148\13,864 4.522,813 4
2.465 (533,401 13,864 19.662.529 5
i.i 6
7
1.250.5851 1.229.818 o
34,309 (201.942\45.129.795 I
1.064.733 (1.237.924\59,741 ,654 0
(62 2,327 1
94.833 (238.248 18.712.464 2
524 ev143 9.287.700 3
913 I 56 3061 5.883.001 4
(4.309.716)5
1.195.312 (7.685.926)139.986.759 6
7
8I
20
21
22
23
24
25
26
(597.767\20.600.228 27
2',t.707 (200.892'21.209J03 28
$.954.474 52,874.550 29
1.969 1.531.565)57.682.760 30
5.538 932.427 (46.658 14.636.180 31
63,020 (92,576)3.274.225 32
(29.544\921,580 33
34
92.234 0.474.391'(46.6s8'171,198,666 35
:lr.:::.,;.:;il,i !r.',1'.]1.t,..::a:'i:1;'::N::;i:'.,iiiii,::t!:,,li:l1,.j,:11 ,iL,rirl:: Ii!':; ,i ;,:.::::*::.,::' .'r':.:. i71il.36
(8.328)311.106 37
154.274\s.771.878 38
92,532 196.065)7.347.s88 39
(219,967 8,217,685 40
1 ,913,642 71,569,943 41
92.683 (233,963 7.142.335 42
11.573 (166.055)61 0.1 87 43
44
196,788 (2,892,294 100.970.722 45
1.484.334 (18.052,61 '1 (46.658'412.156,147 46
|DAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)E.tD.204-205
Name of Respondent
Avista Corporation
This Report is:
E An originat
t] A Resubmission
Date of Report
mm/dd/yyyy
4t15t2016
Year / Period of Report
End of zMS lA4
ELECTRIC PLANT lN SERVICE - IDAHO (Account 101.102.103 and 106) (Continued)
Line
No.Account
(a)
Balance
Beginning of Year
(b)
Additions
(c)
47 ]. TRANSMISSION PLANT
48 350 Land and Land Riohts 7.'.t07.523 710.995
49 352 Structures and lmorovements 7.228.590 10.912
50 353 Station Eouioment a2.'148.756 3.689.922
51 354 Towers and Fixtures 6,043,597 27.014
52 355 Poles and Fidures 63.419.809 10,234.981
53 356 Overhead Conductors and Devices M.296.404 4.398.460
54 357 UnderoroundConduit 1.049.180 14.067
55 358 Underoround Conductors and Devices 822.282 11.477
56 359 Roads and Trails 688,816 5,128
57 359.1 Asset Retirement Costs for Transmission Plant
58 TOTAL Transmission Plant fiotal of lines 48 throuoh 57)212.804.957 't 9.'t 02.956
59 . DISTRIBUTION PLANT
60 360 Land and Land Riohts 3.234.331 145.597
6't 361 Structures and lmDrovements 5.960.993 540.546
62 362 Siation Eouiomenl 44.177.966 't0.336)
63 363 Storaqe Batterv Equioment
64 364 Poles. Towers. and Fixtures 112.268.604 11.520.620
65 365 Overhead Conductors and Devices 73.068.858 6.899.491
66 366 UnderoroundConduit 33.748.367 2.182.92s
67 367 Underqround Conductors and Devices 57453.2M 4.O23.753
68 368 Line Transformers 71.442.581 3,005,659
69 369 Services 50.777.896 1.523.878
70 370 Meters 21.910.217 525.169
71 371 lnstallations on Customer Premises
72 372 Leased ProDertv on Customer Premises
73 373 Street Liohtino and Sional Svstems 15.548.988 1.221.878
74 374 Asset Retirement Costs for Distribution Plant
75 I-OTAL Distribution Plant (Total of lines 60 lhrouoh 74)489.592.065 31.479.180
76 ;. REGIONAL TRANSMISSION AND MARKET OPERATION PTANT
77 380 Land and Land Riqhts
78 381 Structures and lmprovements
79 382 Comouter Hardware
80 383 Comouter Software
81 384 CommunicationEouiDment
82 385 Miscellaneous Reoional Transmission and Markel Ooeration Planl
83 386 Asset Retirement Costs for Reoional Transmission and Ooeration Plant
84 IOTAL Transmission and Market Operation Plant (Total lines 77 throuqh 83)
85 J. GENERAL PLANT
86 389 Land and Land Riqhts 369.590
87 390 Structures and lmDrovements 3.396.023 (36.989)
88 391 Office Furniture and EouiDmenl 1.818.992 342.O28
89 392 TransportationEquipmenl 8.506.982 1.425.308
90 393 Stores Eouioment 133.464 1.655
91 394 Tools. Shoo and Garaoe Eouiomenl 856.263 289.845
92 395 LaboralorvEouioment 17s.s00
93 396 Power ODerated Equipment 12.730.464 70,437
94 397 Communication Equipment 17.810.773 1.351.653
95 398 MiscellaneousEouiomenl 27.528
96 SUBTOTAL (Total of lines 86 throuoh 95)45.825.575 3.443.937
97 399 Other Tanoible Prooertv
98 399-1 Assel Retirement Costs for General Plant
99 TOTAL General Plant (Total of lines 96. 97 and 98)45.825.579 3,443.937
100 TOTAL (Accounts 101 and 106)1.180.868.162 73.304.793
101 102 Electric Plant Purchased
102 102 (Less) Electric Plant Sold
103 103 Experimental Plant Unclassified
104 TOTAL Electric Plant in Service (Total of lines 100 throuqh 103)1.1 80.868.162 73.304.793
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61405)E.tD.206-207
Name of Respondent
Avista Corporation
This Report is:
E An originat
E A Resubmission
Date of Report
mm/dd/yyyy
4115t2016
Year i Period of Report
End of 2015 I Q4
ELECTRIC PLANT lN SERVICE - IDAHO (Account 101,102, 't03 and 106) (Continued)
Retirements
(d)
Adjustments
(e)
Transfers
(0
Balance
End of Year
(s)
Line
No.
,.:|47
@03.777 126.640 7.541 .381 48
500 I AO O32,7.058.970 49
587.998 1 .717 .87 4 83.532.806 50
(168,404 5,902,207 51
243,089 (5.21s.352 68,"t96,349 52
95,980 (3.338,754 45.260,130 53
(36,584 1.026.663 54
(28.721 805.038 EE
n7.957 675,987 56
57
927.567 11.107,45s1 126,640 219.999.531 58
ti:t:t i -!-. ,1J | :, 'aa 59
17,863 210.616 3.608.407 60
1.483 (4.5351 6.4S5.521 61
135,639 (42.O15 424,456 44,314,432 62
63
246.848 1 123.542.375 64
34.284 40.288 79.974.353 65
23.791 21.494 35.928.995 bt)
61.614 26.258 4.535 61.446.196 67
42.O40 (1)74,406,199 68
22.960 52,278,812 69
(2)22.435.384 70
71
72
164.627 '16.606.239 73
74
733,286 63.882 635,072 521 ,036,913 75
76
77
78
79
80
81
82
83
84
.:i;;.?:rlt1r ljl:1.ii' t :i l!: :,. :-.: .:":.1.:.,i .'l 85
(32]l 369,558 86
14.525 (5,375)43,386 3.382,520 87
271.930 7,867)12.892 1,868,331 88
290.261 14.717\51.O74 9.678.386 89
(517\134.602 90
62.096 (2.431\1.081.581 9'l
34.902 (570)140,028 s2
486,570 fi1.730'82.64A 12.385.249 93
17.460 6.083 16,645 1 9,167.694 94
109)27.419 95
1.177.744 (37.265)180.861 48.235.368 96
97
98
1.177.744 (37.265'180,861 48,235,368 99
4,325,396 (29,666,850)909,779 1.221.090.488 100
101
102
103
4,325,396 (29,666,8s0)909.779 1.22'1 ,090.488 104
IDAHO STATE ELECTRTC ANNUAL REPORT (tC 61-405)E.1D.206-207
Name of Respondent
Avista Corporation
This Report is:
[Fl en original
f] n Resubmission
Date of Report
mm/dd/yyyy
4t1512016
Year / Period of Report
End of 20'15 I Q4
ELECTRIC OPER.ATING REVENUES . IDAHO
lnstructions
1. 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.
2. Report number of customers (columns (f) and (g)) on the basis of meters, in addition to the number of flat rate accounts; excepl that where separate
meter readings are added for billing purposes, one customer should be counted for each group of meters added. The average number of customers
means the average of twelve figures at the close of each month.
3. lf increases or decreases ftom 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.
Line
No.Account
(a)
ELECTRIC OPERATING REVENUE
Cunent Year
(b)
Prior Year
(c)
1 Sales of Electricity
2 440 Residential Sales 108,819,717 109,490,543
3 442 Commercial and lndustrial Sales (3)
4 Small (or Commercial)90.062.492 88.279.967
5 Laroe (or lndustrial)48.544.161 48.053.061
6 444 Public Sheet and Hiohwav Liohtino 2.386.819 2.473.322
7 445 Other Sales to Public Authorities
8 446 Sales to Railroads and RailwavsI448 lnterdepartmental Sales 262.414 241.969
10 TOTAL Sales to Ultimate Customers 1) 250.075.603 248.538.862
11 447 Sales for Resale 45.821.008 53.248.158
12 IOTAL Sales of Electricitv 295.8S6.611 301.787 _O20
13 449.1 (Less) Provision for Rate Refunds (2.195.381 (7 .503.194)
14 IOTAL Revenues Net of Provision for Refunds 293.698.224 294.283.826
'15 )ther Ooeratino Revenues
16 450 ForfeitedDiscounts
't7 45'l MiscellaneousServiceRevenues 98.003 201.571
18 453 SalesofWaterandWalerPower 't40.001 167.628
19 454 Rent from Electric ProDertv 1.024.892 977.353
20 455 lnterdeoartmentalRents
21 456 Other Electric Revenues t4) 31.604.020 33_331.826
22 456.1 Revenues from Transmission of Electricity for Others 4.930.952 5.'t 93.525
23 457.1 Reoional Control Service Revenues
24 457.2 MiscellaneousRevenues
25
26 IOTAL Other ODeratino Revenues 37.797.868 39.871.903
27 I-OTAL Electric Ooeratino Revenues 33't.496.092 334.155.729
TDAHO STATE ELECTRIC ANNUAL REPORT (tC 6l{05)E.1D.300-301
Name of Respondent
Avista Corporation
This Report is:
|F] An originat
t] A Resubmission
Date of Report
mm/dd/yyyy
4t15t2016
Year / Period of Report
End of 2015 I Q4
ELECTR]C OPERATING 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 classilied 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 lhe Uniform
Syslem of Accounts. Explain basis of classification in a footnote.)
6. See pages 108-109 in the FERC Form 1 , lmportant Changes During Period, for important new tenitory added and important rate increases or
decreases.
7. lnclude unmetered 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)
Cunent Year
(D
Previous Year
G)
1.146.891 1.188.612 1'.to.297 't08.571 2
1.012144 1.018.326 17.267 16,937 4
822,348 865.845 M9 455 5
8,586 8,821 151 147 6
7I
2.905 2.789 49 44 Iel 2.992.A74 3.084.393 124.213 126.154 10
.130.970 1.429.461 't1
4.123.844 4,513,854 't28.213 't26.154 12
13
4.123.844 4.513.854 't28.213 '126.154 14
(1) lncludes $ (3,978,986) of unbilled revenues.
(2) lncludes (51,093) 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 $ 50,781 associated with a special contract for wheeling over the distribution system on file with the IPUC, recorded
in sub-account 456700.
|DAHO STATE ELECTRTC ANNUAL REPORT (tC 61-405)E.1D.300-301
Name of Respondent
Avista Corporation
This Report is:
E An originat
t] A Resubmission
Date of Report
mm/dd/yyyy
4t15t2016
Year / Period of Report
End of 2015 I Q4
ELECTRIC OPERATION 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 lhe state of
ldaho.
2. lftheamountforpreviousyearisnotderivedfrompreviouslyreportedfigures,explaininafootnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1 ,1. POWER PRODUCTION EXPENSES ,a ;;,r l, : .r.' ;;,::..;,.).. :,:..:.;at:,.t::::. : :, a;j.a:;2."
2 A. Steam Power Generation ,.:1i11?)t:::a....:;:ili!a,.;,i:,i:i:i,t:'J:jt..t.i:$tntltii::i!4'ii.t:;
3 Speration '. : ' ,::-.: :
4 500 Ooeration Suoervision and Enqineerinq 94,755 73.515
5 501 Fuel 10.584.045 10,235,868
6 502 Steam Exoenses 1.786.948 '1.353.659
7 503 Steam from Other Sources
I 504 (Less) Sleam Transfened-Cr.
I 505 Electric Expenses 422,375 347.417
10 506 Miscellaneous Steam Power Expenses 1,019,78'l 810,101
11 507 Rents 11.571 14.416
12 509 Allowances
13 TOTAL Ooeration (Total of lines 4 throuoh 12)13.919.475 12.834.976
14 Maintenance :,i...::a .:. ::: a:'.,: * .,: . \-' ::..i1';* ; :
15 510 Maintenance Supervision and Enqineerinq 210,742 209,407
16 511 Maintenance of Structures 260.644 280,681
17 512 Maintenance of Boiler Plant 1.636.249 1,955.507
to 513 Maintenance of Electric Plant 206.568 709.423
19 514 Maintenance of Miscellaneous Steam Plant 328.227 966.791
20 TOTAL Maintenance (Total of Lines 15 throuoh 19)2.642.430 4.121.809
21 TOTAL Steam Power Generation Expenses (Total lines 13 & 20)16,561,905 16,956,78s
22 B. Nuclear Power Generation
23 Speration
24 517 ODeration Suoervision and Enoineerino
25 518 Fuel
26 519 Coolants and Water
27 520 Steam Exoenses
2A 521 Steam from Other Sources
29 522 (Less'l Steam Transferred-Cr.
30 523 Electric Expenses
3'1 524 Miscellaneous Nuclear Power Expenses
32 525 Rents
33 TOTAL Ooeration (Total of lines 24 throuoh 32)
34 Maintenance lL !i,{;:di,j,1ili liiiltt+r: i ii i!.@li ii]
35 528 Maintenance Suoervision and Enoineerino
36 529 Mainlenance of Structures
37 530 Maintenance of Reactor Plant Equipment
38 53'l Maintenance of Electric Plant
39 532 Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance {Total of lines 35 throuoh 39)
4'.l TOTAL Nuclear Power Generation Expenses (Total lines 33 & 40)
42 C. Hvdraulic Power Generation .$#i;a*1'r,,I€;*t'ira'tffitli.ii€-q1 ' ai-\+ra:\-:ilYS_:..,'i i1i:'.:_is
43 Operation li#jl.l*ii f,I *l'i;{EiErr; rlllir
44 535 Ooeration SuDervision and Enoineerino 724.3e8 802.289
45 536 Water for Power 447.119 460.292
46 537 Hvdraulic Expenses 2,516,343 2.506.690
47 538 Electric Expenses 2.2U.625 2.140.500
48 539 Miscellaneous Hvdraulic Power Generation Expenses 30't.256 234.910
49 540 Rents 2.490.828 2.418.480
50 IOTAL Ooeration (Total of lines 44 throuoh 49)8.734.569 8.563.16'1
51 Vlainlenance . . 't r :-q: ; r.r i.r , _a- _I.:.. f : j.€_<rf .1ltj.;?.1?:*St-r'ri.l.iii:q:;Sjte.1,!
52 541 Maintenance Supervision and Enqineerinq 555.728 302.668
53 542 Maintenance of Structures 112.307 314,660
54 543 Maintenance of Reservoirs. Dams. and Waterwavs 472.853 455.854
55 544 Maintenance of Electric Plant 9'1s.368 994.385
56 545 Maintenance of Miscellaneous Hydraulic Plant 239,345 241,040
57 IOTAL Maintenance (Total of lines 53 throuqh 57)2,295,601 2,308,607
58 IOTAL Hvdraulic Power Generation Expenses fiotal of lines 50 & 58)1 1 .030.170 10,871 .768
59
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61.405)E.tD.320
Name of Respondent
Avista Corporation
This Report is:
E An originat
E A Resubmission
Date of Report
mm/dd/yyyy
4t15t2016
Year / Period of Report
End of 2015 I 04
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
lnstl
1.
2.
uctions
For each prescribed account below, report operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
60 ). Other Power Generation
61 )peration
62 546 Operation Supervision and Enoineerinq 405.557 499.842
63 547 Fuel 3'1 .543.857 31 ,461,343
64 548 GenerationExoenses 693.007 649.863
65 549 Miscellaneous Other Power Generation Exoenses 158,583 220.620
bb 550 Rents 11,450)13.'t 55)
67 TOTAL Operation (Total of lines 62 throuqh 66)32.789.554 32.818.513
68 l\4aintenance
69 55'l Maintenance Supervision and Enqineerinq 214.877 392,889
70 552 Maintenance of Structures 37,938 27.100
71 553 Maintenance of Generatino and Electric Planl 796.460 832.197
72 554 Maintenance of Miscellaneous Other Power Generation Planl 155.838 204.455
11 TOTAL Maintenance (Total of lines 69 throuqh 72)1.205.113 1.456.645
74 TOTAL Other Power Generation Expenses 33.994.667 34.275.158
75 E. Other Power Suoolv Exoenses
76 555 Purchased Power 59,352,868 69.765.213
556 Svstem Control and Load Disoatchino 360,600 345.296
78 557 Other Exoenses 33.573.420 29.617.921
79 TOTAL Other Power Suoolv Exoenses (Total of lines 76 throuoh 78)93.286.888 99.728.430
BO TOTAL Power Production ExDenses (Total of lines 21, 41 , 59.74. &79\154.873.630 161,832,141
81 2. TRANSMISSION EXPENSES
82 Jperation ;i:tli:i :r.ir,tiag"itlj. lg.+i' J.tit,;,):i:lN"i.t :i!.t.:
83 560 Ooeration Suoervision and Enoineerino 728.513 793.537
84 561 Load DisDatchino 877,898 866.395
85 561 'l Load Disoatch-Reliabiliiv
86 561 .2 Load Dispatch-Monitor and Operation Transmission System
6l 561 .3 Load Dispatch-Transmission Service and Schedulinq
88 561.4 Schedulinq, Svstem Control and Dispatch Services
89 56'1.5 Reliabilitv. Plannino and Standards Development
90 561.6 Transmission Service Studies
91 56'1.7 Generation lnterconnection Studies
92 56'1.8 Reliability, Planninq and Standards Development Services
93 562 Stalion Exoenses 1 83.1 56 175.232
94 563 Overhead Lines Exoenses '157,616 'l89,678
95 564 Underoround Lines Exoenses
96 565 Transmission of Electricitv bv Others 5.976.906 6.668 406
97 566 Miscellaneous Transmission Expenses 743.324 685.779
98 567 Rents 52.792 54.470
99 TOTAL Operation (Total of lines 83 throuoh 98)8,720,205 9.433.497
100 Mainlenance
101 568 Maintenance Suoervision and Enoineerino 277.631 282.O23
102 569 Maintenance of Slructures 256.903 133.562
103 569.1 Maintenance of Computer Hardware
'l04 569.2 Maintenance of Computer Software
105 569.3 Maintenance of Communication Equioment
106 569.4 Maintenance of Miscellaneous Reqional Transmission Plant
107 570 Maintenance of Station Eouioment 461.223 497.958
108 571 Maintenance of Overhead Lines 399.678 601 .877
109 572 Maintenance of Underqround Lines 5.397 Q.354\
110 573 Maintenance of Miscellaneous Transmission Plant 3'1.094 27.550
111 TOTAL Maintenance (Total of lines 101 throuqh 110)1.431.926 1.540.576
112 TOTAL Transmission Exoenses (Total of lines 99 and 11'1 10.152,131 10.974.O73
IDAHO STATE ELECTRTC ANNUAL REPORT (tC 6140s)E.1D.321
Name of Respondent
Avista Corporation
This Report is:
E An original
t] A Resubmission
Date of Report
mm/dd/yyyy
4t15t2016
Year / Period of Report
End of 2015 I Q4
ELECTRIC OPERATION 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.
Lrne
No.Account
(a)
Amount for
Cunent Year
(b)
Amount for
Previous Year
(c)
3 3. REGIONAL MARKET EXPENSES
4 )peration 1.;,;,.)i: i1'.;11;'r ; t:t. i iltii'.':;l;it ?.:.::.'ii' t i,: t't1, :,\, 1.:
5 575.1 Ooeration SuDervision
b 575.2 Dav-Ahead and Real-Time Market Facilitation
7 575.3 Transmission Riohts Market Facilitation
I 575-4 Caoacitv Market Facilitation
19 575 5 Ancillarv Services Market Facilitation
20 575.6 Market Monitorinq and Compliance
21 575.7 Market Facilitation, Monitorinq. and Compliance Services
22 575.8 Rents
23 Iotal Ooeration (Total lines 'l '15 throuoh 122)
24 Mainlpnanne r't-:tJ:!: ir: i' r':;i:::-i':ti.:,=:r. i. tjr:rr:.
25 576.1 Maintenance of Structures and lmprovements
26 576.2 Maintenance of Computer Hardware
27 576.3 Maintenance of Computer Software
28 576.4 Maintenance of Communication Eouioment
29 576-5 Maintenance of Miscellaneous Market Ooeration Plant
30 l-otal Mainienance (Total lines 125 throuoh 129)
31 TOTAL Reoional Market Expenses (Total lines 123 & 130)
32 DISTRIBUTION EXPENSES l,,lli li!, :i,fl:r l:i Lrrr:it;l i],i:i;ri:
33 Speration i I :;ji:: :i.!.t i..:: a, ::;:;*lr,!i.,1,1:l::r,t*"i_:l;i:j
34 580 Ooeration SuDervision and Enoineerino 1.263.379 1.177.958
35 58'1 Load Disoatchino
36 582 Station Exoenses 347.O82 267.001
37 583 Overhead Line Exoenses 696.866 898.319
38 584 Underoround Line Exoenses 474 008 468.1 80
39 585 Streei Liohtino and Sional Svstem ExDenses 5,009 52.613
140 586 Meter Expenses 387.302 398,837
141 587 Customerlnstallations Expenses 270.370 277.66'l
142 588 MiscellaneousExpenses 2.694.799 2.386.439
143 589 Rents 86.550 91.425
144 TOTAL Ooeration (Total of lines 'l 34 throuoh 143)6.225.365 6.018.433
145 Maintenance .f".:'' l'.i'.-,, ..r1 ;'. :'"i I i]ii r iiiii! li r,r, i. r, iii'.il iili iiSll' : r:ii
146 590 Maintenance Suoervision and Enoineerino 588,684 595.206
147 591 Maintenance of Structures 156.407 112.758
48 592 Maintenance of Station Equioment 265.'131 211.615
49 593 Maintenance of Overhead Lines 3.647.993 3.433.577
50 594 Maintenance of Underoround Lines 264.O47 361 .219
51 595 Maintenance of Line Transformers '184,851 233.703
152 596 Maintenance of Skeet Liqhtinq and Siqnal Svstems 234.368 244,174
53 597 Maintenance of Meters 5.380 2.758
54 598 Maintenance of Miscellaneous Distribution Plant 268,650 139.21',\
55 |OTAL Maintenance (Total lines 146 throuoh 154)5,615.51 I 5,334,221
56 I-OTAL Distribution Expenses (Total of lines '144 and '155)11,840,876 11.352.654
57 5. CUSTOMER ACCOUNTS EXPENSES ,.:.::i.:;4.,i;'':,;iii€*,t...]|:tr.,:k?lfii:,.!*:*'::}{;+s#::li.;i,+.:i"$:t-:.::...?1?i:,::..,::r
58 )oeration 'rilii i+rf 1 ,jr!tl{iri:.$.rli ##*l;{i,.:!li:1i,1ffi,.;i:irili;ili,Siiii : rilBi{, iiri
'159 901 Suoervision 122.109 11',t.224
160 902 Meter Readino Exoenses 363,062 300,600
161 903 Customer Records and Collection Expenses 3,038,348 2.857.667
162 904 UncollectableAccounts 1.042.462 945,203
163 905 Miscellaneous Customer Accounls Expenses 90,370 67.733
164 TOTAL Customer Accounts Exoenses (Total of line 159 throuoh 163)4.656.351 4.282.427
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 51405)E.lD 322
Name of Respondent
Avista Corporation
This Report is:
E An originat
E A Resubmission
Date of Report
mm/dd/yyyy
411512016
Year / Period of Report
End of 2015 I Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES. IDAHO
lnstr
1.
2.
JGtions
For each prescribed account below, report operation and maintenance expenses as allocaled by the Results of Operations model to the state of
ldaho.
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)
65 J. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
66 )Deration
67 907 Suoervision
68 908 Customer Assistance Expenses 6.676.012 6.769.575
69 909 lnformational and lnstructional Expenses 297.230 296.426
70 910 Miscellaneous Customer Service and lnformational Expenses 36.716 61 172
71 TOTAL Customer Service and lnformational Expenses fiotal lines 167 throuqh 170)7.009.958 7.127,173
72 /. SALES EXPENSES ' -:,r: " .': t.-
73 Joeration - : : : -j:, -
74 911 Supervision
75 912 Demonstratinq and Sellinq Expenses
76 913 Advertlsino ExDenses
77 916 Miscellaneous Sales Exoenses
78 TOTAL Sales Exoenses (Total of lines 174 throuoh '177)
79 ]. ADMINISTRATIVE AND GENERAL EXPENSES ,1.1-:::: . :: ;il.,..rl l.'.itj:t,
80 Joeration
8'l 920 Administrative and General Salaries 10.243.395 7.957.104
82 921 Office Suoolies and Exoenses 1,320.114 1,407,990
83 922 (Less) Administrative ExDenses Transferred-Credit (37,866 (43,378)
84 923 Outside Services EmDloved 3.'104.929 3,8'10,294
85 924 Prooertv lnsurance 4'19.945 439,023
86 925 lniuries and Damaqes 1 . 103.02 1 1.169.720
87 926 EmDlovee Pensions and Benefits 509.749 673.O22
88 927 FranchiseRequirements 3.927 3.775
89 928 RequlatorvCommissionExoenses 1,928.587 2,01 3,510
90 929 (Less) Duolicate Charoes-Cr.
91 930.1 General Advertisino Exoenses
92 930.2 Miscellaneous General Expenses 1 .164.071 '1 .032.569
93 931 Rents 326.351 281.897
94 TOTAL Ooeration (Total of lines 181 throuqh '193)20,086,223 14.745.526
95 \4aintenance
96 935 Maintenance of General Plant 3,522,543 3,213,034
97 TOTAL Administrative and General Expenses (Total of lines 194 and 196)23.608.766 21,958.560
98 f-OTALElecOpand MaintExpns(Total linesB0, 1'12, 131, '156, 164, 171,'178, 197)212,141,712 217,527 ,028
IDAHO STATE ELECTRTC ANNUAL REPORT (tC 61-405)E.tD.323
Name of Respondenl
Avista Gorporation
This Report is:
E An originat
E A Resubmission
Date of Report
mm/dWW
4t'1512016
Year / Period of Reporl
End of 2015/Q4
TRANSMISSION LINE STATISTICS - IDAHO
lnstructlons
1. Report information conceming lransmission 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 voltage 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 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 difierent 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 (D 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 in ihe available space at the boftom of this page or in a separate
Line
No.
DESIGNATION
VoLTAGE (KV)
lndicate where othet than
60 cvcle. 3 Dhase
Type of
Supporting
Structure
(e)
LENGTH (Pole Miles)
Fu undemund lines. reDoft circuit miles Number
of
Circuits
(h)
On Structure
of Line Designated
(0
On Structures
ofAnother Line
(s)
From
(a)
To
(b)
Operating
(c)
Designed
(d)
1 Sroup Sum - 115kV 115.00 115.00 608.00
2
3 3eacon labinet Goroe Plant 230.00 230.00 Steel Pole 9.00 1
4 3eacon :abinel Goroe Plant 230.OO 230.00 Steel Pole 5.00 2
5 3eacon labinet Goroe Plant 230.00 230.00 H Type 53.00 1
6 )ivide Creek -olo Sub 230.00 230.00 Steel Tower 1
7 )ivide Creek -olo Sub 230.00 230.00 H Tvoe 43.00 1
8 \'loxon Plant )ine Creek Sub 230.00 230.00 H Tvoe 15.00 ,|
I tloxon Plant )ine Creek Sub 230.00 230.00 Steel Pole 15.00 1
10 labinet Goroe Plant rloxon 230.00 230.00 H Tvoe 2.OO 1
11 3enewah Sw. Station )ine Creek Sub 230.00 230.00 Steel Tower 1
12 3enewah Sw. Station )ine Creek Sub 230.00 230.00 H Tvoe 43.00 1
13 feacon Sub -olo Sub 230.00 230.00 H Tvpe 8't.o0
14 lorlh Lewislon Nalla Walla 230.00 230.00 H Tvpe 8.00 1
15 lorth Lewiston Shawnee 230.00 230.00 H Tvoe 1.00 1
16 latwai tl. Lewiston Sub 230.00 230.00 H Tvoe 7.00 1
17
't8
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33u
35
36
TDAHO STATE ELECTRTC ANNUAL REPORT (rC 61405)E.!D.422423
Name of Respondent
Avista Corporation
This Report is:
lx-l en originat
[] e Resubmission
Date of Report
mm/dd/yyyy
4t1st2016
Year / Period of Report
End of 2015 I A4
TRANSMISSION LINE STATISTICS . IDAHO
lnstructions
schedule, explain the basis ofsuch occupancy and state whetherthese 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 (0 and the pole miles of the other line(s) in column (g).
8. Designate any transmission line or porlion 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 arrangemenl
and giving details of such matters as percenl ownership by respondent in the line, name of c-owner, basis of sharing expenses of the line, and and how
expenses bome by the respondent are accounls for, and accounts afiected. 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.
Speciff whether lessee is an associated company.
10. Base the plant cost figures called for in columns fi) through (l) on the book cost at end of year associaled with the physical lines reported.
Size of
Conductor
and Material
(i)
COST OF LINE
lnclude in column (il land. land riahts. and clealno ioht4f-wav
EXPENSES, EXCEPT DEPRECIATION AND TMES
Line
No.
Land
0)
Construction
and Other Costs
(k)
Total Cost
fl\
Operation
Expenses
(m)
Maintenance
Expenses
(n)
Rents
(o)
Total
Expenses
(p)
5.047.140 70.701.307 75.748.447 72.847 413.603 486.450 1
2
1590 ACSS 3
1590 ACSS 4
1590 ACSR 1.042.786 26.2U.537 27.277.723 43.937 43.937 5
1272McMAL 6
1272MC,MAL 86,228 5.359. t 51 5.445.379 269 't0.834 11.102 7
S54 MCMAL 8
1272 ACSR 692.847 11.226.877 11,919,724 28 951 175,367 204.318 I
954 McMAL 138.010 594,524 732.5U 10
1622 ACSS 11
954 McMAL 350.325 4.785.355 5.135.680 1 117 44.247 45.363 12
1272MgMAL 363,604 13.285.043 13.648.647 21.417 21.417 13
1272McMAL 25,818 1.672.712 1.698.530 390 10.139 10.528 14
1272 ACSR 10.015 319,300 329.315 15
1590ACSR 1 13.795 2.626.745 2.740,540 1.434 679 2,112 16
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IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61405)E.!D.422-423
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