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HomeMy WebLinkAbout20040723Application.pdfBEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MA TIER OF THE APPLICATION OF VISTA UTILITIES FOR AN ORDER APPROVING A CHANGE IN NATURAL GAS RATES AND CHARGES A ItI-C~fJif' ()), Application is hereby made by Avista (Company) to the Idaho Public Utilities Commission for an Order approving revised rates and charges for natural gas service in the state of Idaho. The Applicant requests that the proposed rates included in this filing be made effective on or about September 9,2004, to coincide with the change in gas rates resulting from the Company s pending general rate filing in Case No. A VU-04-01. In discussions with the Commission Staff, both the Company and the Staff believe that it is in customers' best interests to have one rate change that combines the results of both Cases. If approved, the Company s annual revenue will increase as a result of this filing by approximately $7.8 million or about 14.2%. In support of this Application, Applicant states as follows: The name of the Applicant is A VISTA UTILITIES, a unit of A VISTA CORPORATION, a Washington corporation, whose principal business office is East 1411 Mission Avenue, Spokane, Washington, and is qualified to do business in the state of Idaho. Applicant maintains district offices in Moscow, Lewiston, Coeur d'Alene, and Kellogg, Idaho. Communications in reference to this Application should be addressed to: Kelly O. Norwood Vice President - Rates & Regulation A vista Utilities O. Box 3727 Spokane, W A 99220-3727 II. Attorney for the Applicant and his address is as follows: David J. Meyer Senior Vice President A vista Utilities O. Box 3727 Spokane, W A 99220-3727 (509) 489-0500 ill. The Applicant is a public utility engaged in the distribution of natural gas in certain portions of Eastern and Central Washington, Northern Idaho, Southwestern and Northeastern Oregon, Northern California, and further engaged in the generation, transmission, and distribution of electricity in Eastern Washington and Northern Idaho. IV. Seventh Revision Sheet 150, which Applicant requests the Commission approve, is filed herewith as Exhibit ". Also included in Exhibit "A" is a copy of Seventh Revision Tariff Sheet 150 with the changes underlined. Also included in Exhibit "A" is a copy of Sixth Revision Tariff Sheet 150 with the proposed changes shown by lining over the current language or amounts. Sixth Revision Tariff Sheet 150 is currently pending before the Idaho Public Utilities Commission in Case No. A VU-04-01. The existing rates and charges for natural gas service on file with the Commission and designated as Applicant's Tariff IPUC No. 27, which will be superseded by the rates and charges filed herewith, are incorporated herein as though fully attached hereto. VI. Notice to the Public of Applicant's proposed tariffs is to be given simultaneously with the filing of this Application by posting, at each of the Company s district offices in Idaho, a Notice in the form attached hereto as Exhibit "B" and by means of a press release distributed to various informational agencies, a copy attached hereto as Exhibit . In addition, a separate notice to each Idaho gas customer will be included in their current billing, a copy attached hereto as Exhibit "B - 1" and mailed to customer coincident with this filing. VTI. The circumstances and conditions relied on for approval of Applicant's revised rates are as follows: Applicant purchases natural gas from a subsidiary of A vista Corporation, A vista Energy under provisions of Tariff Schedule 163, Natural Gas Benchmark Mechanism. Applicant transports this gas over Williams Pipeline West (d.a. Northwest Pipeline Corporation), PG&E GTN (PGT), TransCanada (Alberta), TransCanada (BC) and Westcoast Pipeline systems and defers the effect of timing differences due to implementation of rate changes and differences between Applicant' actual weighted average cost of gas (W ACOG) purchased and the W ACOG embedded in rates. Applicant also defers the revenue received from Cascade Natural Gas for the release of storage capacity at the Jackson Prairie Storage Facility, various pipeline refunds or charges and miscellaneous revenue received from gas related transactions. Applicant s filing of proposed tariff sheet 150 increases the prospective natural gas cost component included in the rates charged to customers by 11.730 cents per thermo This requested rate change consists of an increase of 10.750 cents per therm related to the (variable) commodity cost of purchasing and transporting gas for customer usage and an increase of .980 cents per therm related to fixed pipeline costs. The commodity cost increase is based on a proposed increase in the present W ACOG included the Company s gas service schedules. Gas prices have increased markedly since the fall of 2003. The Company s present W ACOG included in its gas sales rates is 44.989 cents per therm, which was approved by the Commission in Order No. 29342. The W ACOG proposed in this requested increase is 55.739 cents per therm, reflecting first-of-the-month (FOM) forward gas prices as of July 13th, and hedges executed to date. FOM forward prices, weighted by basin, are multiplied by the monthly projected load requirements, less volumes hedged to date. The Company has executed three hedges to date for the coming winter (November-March) at an average price of 58. cents per thermo Additional hedges will be executed prior to this winter, with total hedged volumes representing approximately 50% of total annual projected load requirements for the July 2004 - June 2005 period. Should future FOM or hedged prices substantially change the W ACOG requested in this filing, the Company will revise this filing or submit an additional PGA filing to reflect those changes. In this filing, the Company is not proposing a change to the present amortization rate(s), set forth under Schedule 155. This amortization rate is used to refund or surcharge customers the difference between actual gas costs and projected gas costs (from the last PGA filing) over the past year. The Company has a deferred gas cost balance of approximately $3.3 million, as of June 30, 2004, reflecting higher gas costs than projected during the past year. However, the present amortization rate is a surcharge of 3.093 cents per therm, which would recover the present deferral balance over an approximate eighteen-month period. The Company believes this estimated recovery period is reasonable and, given the substantial increase proposed in the W ACOG, is not proposing a change to the amortization rate. If the proposed increase to tariff sheet 150 is approved, firm sales customers on Schedules 101, 111, 112, 121 and 122 will see a rate increase of 11.730 cents per thermo Interruptible sales customers on Schedules 131 and 132 will see a rate increase of 10.750 cents per thermo The average percentage change for the various Schedules are shown on Exhibit C, page 6. Applicant is proposing that the large transportation and interruptible customers be given the option of receiving/paying their portion of the deferred gas costs either through a lump sum credit/charge or through an amortization rate. If these customers choose the lump sum method Applicant proposes to adjust these billings credits/charges by the amount of interest that accumulates from the end of the test period used in this filing to the date of actual settlement. This proposal would clear out the small residual balances related to interest charges that are carried forward between PGA filings for large customers. Vill. Exhibit "C" attached hereto contains support for the rates proposed by Applicant contained in Exhibit ". The average residential customer using 70 therms per month will see an estimated increase of $8.21 per month or approximately 14.2%. IX. Applicant is requesting that Applicant's rates be approved to become effective on or before September 9 2004 to coincide with the change in gas rates resulting from the Applicant's pending general rate filing in Case No. A VU-04-01. Applicant requests that, if appropriate, the Commission adopt the procedures prescribed by Rule 201-210 Modified Procedure. Applicant stands ready for immediate consideration on its Application. WHEREFORE, Applicant requests the Commission issue its Order finding Applicant's proposed rate to be just, reasonable, and nondiscriminatory and to become effective for all natural gas service on and after September 9 , 2004. Dated at Spokane, Washington, this 23rd day of July 2004. A VIST A UTILITIES 7ar& Kelly O. Norwood Vice President, State & Federal Regulation ST ATE OF WASHINGTON County of Spokane ) sSG Kelly O. Norwood, being first duly sworn, on oath deposes and says: that he is the Vice President, State & Federal Regulation of A vista Utilities; that he has read the above and foregoing Application, knows the contents thereof, and believes the same to be true. Kelly O. Norwood Vice President State & Federal Regulation SUBSCRmED and sworn to before me this 23rd day of July 2004. Notary Public in and for the State of Washington, residing in Spokane. Notary Public State of Washington TRACY M. TOWNLEY My Appointment Expires Oct 24, 2006 A VIST A UTILITIES Exhibit " Proposed Tariff Sheets July 23, 2004 I.P.C. No. Seventh Revision Sheet 150 Canceling Sixth Revision Sheet 150 AVISTA CORPORATION d/b/a A vista Utilities 150 SCHEDULE 150 PURCHASE GAS COST ADJUSTMENT - IDAHO APPLICABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To pass through changes in costs resulting from rate adjustments imposed by the Company s suppliers, to become effective as noted below. RATE: (a) The rates of firm gas Schedules 101 , 111 , 112, 121 and 122 are to be increased by 11.730ct per therm in all blocks of these rate schedules. (b)The rates of interruptible Schedules 131 and 132 are to be increased by 10.750ct per thermo (c)The rate for transportation under Schedule 146 is to be decreased by OOOct per thermo BALANCING ACCOUNT: The Company will maintain a Purchase Gas Adjustment (PGA) Balancing Account whereby monthly entries into this Balancing Account will be made to reflect differences between the actual purchased gas costs collected from customers and the purchased gas costs determined under Schedule 163 - Natural Gas Benchmark mechanism. Those differences are then collected from or refunded to customers under Schedule 155 - Gas Rate Adjustment. SPECIAL TERMS AND CONDITIONS: The rates named herein are subject to increases as set forth in Schedule 158. Issued July 23, 2004 Effective September 9,2004 Issued by AViS ~1~Od Vice-President, State & Fed. Regulation I.P.C. No. Seventh Revision Sheet 150 Canceling Sixth Revision Sheet 150 AVISTA CORPORATION d/b/a Avista Utilities 150 SCHEDULE 150 PURCHASE GAS COST ADJUSTMENT - IDAHO APPLICABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To pass through changes in costs resulting from rate adjustments imposed by the Company s suppliers, to become effective as noted below. RATE: (a) The rates of firm gas Schedules 101 , 111 , 112 , 121 and 122 are to be increased by 11.730 per therm in all blocks of these rate schedules. (b)The rates of interruptible Schedules 131 and 132 are to be increased by 10.750 per thermo (c)The rate for transportation under Schedule 146 is to be decreased by OOOct per thermo BALANCING ACCOUNT: The Company will maintain a Purchase Gas Adjustment (PGA) Balancing Account whereby monthly entries into this Balancing Account will be made to reflect differences between the actual purchased gas costs collected from customers and the purchased gas costs determined under Schedule 163 - Natural Gas Benchmark mechanism. Those differences are then collected from or refunded to customers under Schedule 155 - Gas Rate Adjustment. SPECIAL TERMS AND CONDITIONS: The rates named herein are subject to increases as set forth in Schedule 158. Issued July 23,2004 Effective September 9,2004 Issued by Avista UtilitiesBy ~orwOOd Vice-President, State & Fed. Regulation I.P.C. No. Sixth Revision Sheet 150 Canceling Fifth Revision Sheet 150 A VISTA CORPORATION d/b/a Avista Utilities 150 SCHEDULE 150 PURCHASE GAS COST ADJUSTMENT - IDAHO APPLICABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To pass through changes in costs resulting from rate adjustments imposed by the Company s suppliers, to become effective as noted below. RATE: (a)The rates of firm gas Schedules 101 , 111 J 112, 121 and 122 are to be increased by 000$ per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 000$per thermo (b) (c)The rate for transportation under Schedule 146 is to be decreased by OO.OOOct per thermo BALANCI NG ACCOU NT: The Company will maintain a Purchase Gas Adjustment (PGA) Balancing Account whereby monthly entries into this Balancing Account will be made to reflect differences between the actual purchased gas costs collected from customers and the purchased gas costs determined under Schedule 163 - Natural Gas Benchmark mechanism. Those differences are then collected from or refunded to customers under Schedule 155 - Gas Rate Adjustment. SPECIAL TERMS AND CONDITIONS: The rates named herein are subject to increases as set forth in Schedule 158. Issued February 6, 2004 Effective March 9, 2004 Issued by Avista UtilitiesBy Kelly O. Norwood - Vice-President, State & Federal Regulation A VIST A UTILITIES Exhibit " Notice to Public of Applicant's Proposed Tariffs July 23, 2004 VISTA UTILITES NOTICE OF IDAHO TARIFF CHANGE (Natural Gas Service Only) Notice is hereby given that the "Sheet" listed below of Tariff IPUC No. 27, covering natural gas service applicable to Idaho customers of A vista Utilities has been filed with the Idaho Public Utilities Commission (IPUC) in Boise, Idaho. Seventh Revision Sheet 150 canceling Sixth Revision Sheet 150 Seventh Revision Sheet 150 increases the cost of natural gas by 11.730 cents per therm for all firm sales customers and by 10.750 cents per therm for interruptible sales customers. If the proposed tariff is approved by the IPUC, total Company Idaho revenues will increase by approximately $7.8 million per year, or about 14.2%. This request is a Purchased Gas Cost Adjustment (PGA) that is filed annually to reflect changes in the cost of gas purchased by Avista to serve customers. Any increases or decreases resulting from these PGA filings directly result from the cost of gas purchased in the marketplace; A vista makes no additional profits from these rate changes. A residential or small business customer served under Schedule 101 using an average of 70 therms per month can expect to see an average increase of approximately $8.21 per month, or about 14.2%. Larger commercial customers served under Schedules 111 and 121 can expect to see an average increase of about 15.9% and 17.2% respectively, with the higher percentages due to lower base rates. However, actual customer increases will vary based on therms consumed. This PGA request is independent of a general rate increase request filed with the IPUC in February that requests an increase of 7.8 percent to cover costs other than gas itself. (Avista has not had a general rate increase since 1989.) That filing also requests an average electric price increase of 8.6 percent. Decisions by the IPUC on all the pending requests are expected to become effective simultaneously on or about September 9,2004. Copies of the proposed tariff changes are available for inspection in the Company offices or can be obtained by calling (509) 495-4067 or writing: A vista Utilities Attention: Ms. Patty Olsness O. Box 3727 Spokane, W A. 99220 July 23,2004 VIST A UTILITIES Exhibit liB - 1" Notice Mailed to Each Idaho Gas Customer of Applicant's Proposed Tariff Change July 23, 2004 Ju l y / A u g u s t 2 0 0 4 A v i s t a Pr o p o s e s 1 4 . 2 % In c r e a s e in G a s P r i c e s d u e t o Hi g h e r Co s t o f Na t u r a l G a s n J u l y 2 3 , A v i s t a f i l e d w i t h t h e I d a h o P u b l i c U t i l i t i e s Co m m i s s i o n ( l P U e ) a r e q u e s t t o i n c r e a s e n a t u r a l g a s ra t e s b y a n a v e r a g e of 1 4 . 2% t o b e ef f e c t i v e o n o r Im p o r t a n t N o t i c e f o r I d a h o ab o u t S e p t . 9 , Na t u r a l G a s C u s t o m e r s 20 0 4 . T h i s r e q u e s t is a P u r c h a s e d G a s Co s t A c ! i u s t m e n t ( P G A ) t h a t i s fil e d a n n u a l l y t o r e f l e c t ch a n g e s i n t h e c o s t o f g a s p u r c h a s e d b y A v i s t a t o s e r v e cu s t o m e r s . A n y i n c r e a s e s o r d e c r e a s e s re s u l t i n g f r o m t h e s e PG A f i l i n g s d i r e c t l y re s u l t f r o m t h e c o s t o f g a s p u r c h a s e d i n th e m a r k e t p l a c e ; A v i s t a U t i l i t i e s m a k e s n o a d d i t i o n a l p r o f i t s fr o m t h e s e r a t e c h a n g e s . Th i s p r o p o s e d i n c r e a s e r e f l e c t s h i g h e r w h o l e s a l e n a t u r a l g a s pr i c e s d u r i n g 2 0 0 4 a s c o m p a r e d t o 2 0 0 3 . T h e s e h i g h e r p r i c e s ar e e x p e c t e d t o c o n t i n u e a t c u r r e n t l e v e l s t h r o u g h t h e c o m i n g wi n t e r . T h e m a r k e t p r i c e fo r n a t u r a l g a s c a n f l u c t u a t e b a s e d on s u p p l y a n d d e m a n d , s i m i l a r t o t h e p r i c e s f o r c o m m o d i t i e s su c h a s w h e a t o r c r u d e o i l . T h e i n c r e a s e i n t h e w h o l e s a l e c o s t of g a s d u r i n g 2 0 0 4 i s d u e t o f a c t o r s t h a t a f f e c t s h o r t - te r m su p p l y a n d d e m a n d , a s w e l l a s t h e o v e r a l l i n c r e a s e s e e n i n ot h e r e n e r g y p r i c e s . If t h e p r o p o s e d i n c r e a s e i s a p p r o v e d b y t h e IP U C , t o t a l co m p a n y r e v e n u e s w i l l i n c r e a s e b y a p p r o x i m a t e l y $ 7 . 8 m i l l i o n pe r y e a r , o r 1 4 . 2% . A r e s i d e n t i a l o r sm a l l b u s i n e s s c u s t o m e r se r v e d u n d e r S c h e d u l e 1 0 1 u s i n g a n a v e r a g e o f 7 0 t h e r m s p e r mo n t h c a n e x p e c t t o s e e a n a v e r a g e i n c r e a s e o f $ 8 . 21 p e r mo n t h , o r a b o u t 1 4 . 2% . La r g e r c o m m e r c i a l a n d i n d u s t r i a l cu s t o m e r s s e r v e d u n d e r S c h e d u l e s 1 1 1 a n d 1 2 1 c a n e x p e c t t o se e a n a v e r a g e i n c r e a s e o f 1 5 . 9% a n d 1 7 . 2% r e s p e c t i v e l y , (C o n t i n u e d o n r e v e r s e . ww w . av i s t a u t i l i t i e s . c o m ~~ J I I ' S T I I . Ut i l i t i e s ID P G A 0 7 0 4 1 6 3 0 0 0 Ju l y / A u g u s t 2 0 0 4 Av i s t a P r o p o s e s 1 4 . 2% I n c r e a s e in G a s P r i c e s d u e t o Hi g h e r Co s t o f Na t u r a l G a s n J u l y 2 3 , A v i s t a f i l e d w i t h t h e I d a h o Pu b l i c U t i l i t i e s Co m m i s s i o n ( l P U e ) a r e q u e s t t o i n c r e a s e n a t u r a l g a s ra t e s b y a n a v e r a g e of 1 4 . 2% t o b e ef f e c t i v e o n o r Im p o r t a n t N o t i c e f o r I d a h o ab o u t S e p t . 9 , Na t u r a l G a s C u s t o m e r s 20 0 4 . T h i s r e q u e s t is a P u r c h a s e d G a s Co s t A c ! i u s t m e n t ( P G A ) t h a t is f i l e d a n n u a l l y t o r e f l e c t ch a n g e s i n t h e c o s t o f g a s p u r c h a s e d b y A v i s t a t o s e r v e cu s t o m e r s . A n y i n c r e a s e s o r d e c r e a s e s re s u l t i n g f r o m t h e s e PG A f i l i n g s d i r e c t l y r e s u l t f r o m th e c o s t o f g a s p u r c h a s e d i n th e m a r k e t p l a c e ; A v i s t a U t i l i t i e s m a k e s n o a d d i t i o n a l p r o f i t s fr o m t h e s e r a t e c h a n g e s . Th i s p r o p o s e d i n c r e a s e r e f l e c t s h i g h e r w h o l e s a l e n a t u r a l g a s pr i c e s d u r i n g 2 0 0 4 a s c o m p a r e d t o 2 0 0 3 . T h e s e h i g h e r p r i c e s ar e e x p e c t e d t o c o n t i n u e a t c u r r e n t l e v e l s t h r o u g h t h e c o m i n g wi n t e r . T h e m a r k e t p r i c e fo r n a t u r a l g a s c a n f l u c t u a t e b a s e d on s u p p l y a n d d e m a n d , s i m i l a r t o t h e p r i c e s f o r c o m m o d i t i e s su c h a s w h e a t o r c r u d e o i l . T h e i n c r e a s e i n t h e w h o l e s a l e c o s t of g a s d u r i n g 2 0 0 4 i s d u e t o f a c t o r s t h a t a f f e c t s h o r t - te r m su p p l y a n d d e m a n d , a s w e l l a s t h e o v e r a l l i n c r e a s e s e e n i n ot h e r e n e r g y p r i c e s . If t h e p r o p o s e d i n c r e a s e i s a p p r o v e d b y t h e IP U C , t o t a l co m p a n y r e v e n u e s w i l l i n c r e a s e b y a p p r o x i m a t e l y $ 7 . 8 m i l l i o n pe r y e a r , o r 1 4 . 2% . A r e s i d e n t i a l o r sm a l l b u s i n e s s c u s t o m e r se r v e d u n d e r S c h e d u l e 1 0 1 u s i n g a n a v e r a g e o f 7 0 t h e r m s p e r mo n t h c a n e x p e c t t o s e e a n a v e r a g e i n c r e a s e o f $ 8 . 21 p e r mo n t h , o r a b o u t 1 4 . 2% . La r g e r c o m m e r c i a l a n d i n d u s t r i a l cu s t o m e r s s e r v e d u n d e r S c h e d u l e s 1 1 1 a n d 1 2 1 c a n e x p e c t t o se e a n a v e r a g e i n c r e a s e o f 1 5 . 9% a n d 1 7 . 2% r e s p e c t i v e l y , (C o n t i n u e d o n r e v e r s e . ww w . av i s t a u t i l i t i e s . co m ~~ ~ J i I ' S T I i . Ut i l i t i e s ID P G A 0 7 0 4 l 6 3 O 0 O Ju l y / A u g u s t 2 0 0 4 A v i s t a Pr o p o s e s 1 4 . 2 % In c r e a s e in G a s P r i c e s d u e t o H i g h e r Co s t o f Na t u r a l G a s n J u l y 2 3 , A v i s t a f i l e d w i t h t h e I d a h o Pu b l i c U t i l i t i e s Co m m i s s i o n ( I P U e ) a r e q u e s t t o i n c r e a s e n a t u r a l ga s ra t e s b y a n a v e r a g e of 1 4 . 2% t o b e ef f e c t i v e o n o r Im p o r t a n t N o t i c e f o r I d a h o ab o u t S e p t . 9 , Na t u r a l G a s C u s t o m e r s 20 0 4 . T h i s r e q u e s t is a P u r c h a s e d G a s Co s t A c ! i u s t m e n t ( P G A ) t h a t i s fi l e d a n n u a l l y t o r e f l e c t ch a n g e s i n t h e c o s t o f g a s p u r c h a s e d b y A v i s t a t o s e r v e cu s t o m e r s . A n y i n c r e a s e s o r d e c r e a s e s re s u l t i n g f r o m t h e s e PG A f i l i n g s d i r e c t l y r e s u l t f r o m th e c o s t o f g a s p u r c h a s e d i n th e m a r k e t p l a c e ; A v i s t a U t i l i t i e s m a k e s n o a d d i t i o n a l p r o f i t s fr o m t h e s e r a t e c h a n g e s . Th i s p r o p o s e d i n c r e a s e r e f l e c t s h i g h e r w h o l e s a l e n a t u r a l g a s pr i c e s d u r i n g 2 0 0 4 a s c o m p a r e d t o 2 0 0 3 . T h e s e h i g h e r p r i c e s ar e e x p e c t e d t o c o n t i n u e a t t h e s e l e v e l s t h r o u g h t h e c o m i n g wi n t e r . T h e m a r k e t p r i c e fo r n a t u r a l g a s c a n f l u c t u a t e b a s e d on s u p p l y a n d d e m a n d , s i m i l a r t o t h e p r i c e s f o r c o m m o d i t i e s su c h a s w h e a t o r c r u d e o i l . T h e i n c r e a s e i n t h e w h o l e s a l e c o s t of g a s d u r i n g 2 0 0 4 i s d u e t o f a c t o r s t h a t a f f e c t s h o r t - te r m su p p l y a n d d e m a n d , a s w e l l a s t h e o v e r a l l i n c r e a s e s e e n i n ot h e r e n e r g y p r i c e s . If t h e p r o p o s e d i n c r e a s e i s a p p r o v e d b y t h e !P U C , t o t a l co m p a n y r e v e n u e s w i l l i n c r e a s e b y a p p r o x i m a t e l y $ 7 . 8 m i l l i o n pe r y e a r , o r 1 4 . 2% . A re s i d e n t i a l o r s m a l l b u s i n e s s c u s t o m e r se r v e d u n d e r S c h e d u l e 1 0 1 u s i n g a n a v e r a g e o f 7 0 t h e r m s p e r mo n t h c a n e x p e c t t o s e e a n a v e r a g e i n c r e a s e o f $ 8 . 21 p e r mo n t h , o r a b o u t 1 4 . 2% . La r g e r c o m m e r c i a l a n d i n d u s t r i a l cu s t o m e r s s e r v e d u n d e r S c h e d u l e s 1 1 1 a n d 1 2 1 c a n e x p e c t t o se e a n a v e r a g e i n c r e a s e o f 1 5 . 9% a n d 1 7 . 2% r e s p e c t i v e l y , (C o n t i n u e d o n r e v e r s e . ww w . av i s t a u t i l i t i e s . co m ~~ I JV ' S T I I . Ut i l i t i e s ID P G A 0 7 0 4 1 6 3 0 0 0 wi t h t h e h i g h e r i n c r e a s e p e r c e n t a g e s d u e t o l o w e r b a s e r a t e s . Th i s r e q u e s t t o i n c r e a s e n a t u r a l g a s r a t e s i s s u b j e c t t o p u b l i c re v i e w a n d a d e c i s i o n b y t h e IP U C . C o p i e s o f t h e f i l i n g a n d pr o p o s e d t a r i f f c h a n g e s a r e a v a i l a b l e i n A v i s t a s o f f i c e s a n d th e o f f i c e o f t h e I P U C . Th i s P G A r e q u e s t i s i n d e p e n d e n t o f t h e g e n e r a l r a t e i n c r e a s e re q u e s t f i l e d b y A v i s t a U t i l i t i e s w i t h t h e I d a h o Pu b l i c U t i l i t i e s Co m m i s s i o n (I P U C ) i n F e b r u a r y . T h a t re q u e s t f o r a n a v e r a g e na t u r a l g a s p r i c e i n c r e a s e o f 7 . 8 p e r c e n t i s r e l a t e d t o t h e in c r e a s e d o w n e r s h i p a n d o p e r a t i n g c o s t s a s s o c i a t e d w i t h de l i v e r i n g n a t u r a l g a s t o t h e c u s t o m e r . A v i s t a h a s n o t h a d a ge n e r a l n a t u r a l g a s r a t e i n c r e a s e s i n c e 1 9 8 9 . D e c i s i o n s b y t h e IP U C o n t h e s e r e q u e s t s a r e e x p e c t e d si m u l t a n e o u s l y f o r a n ef f e c t i v e d a t e o n o r a b o u t S e p t . 9 , 2 0 0 4 . No w i s t h e t i m e t o p r e p a r e f o r wi n t e r he a t i n g b i l l s . Ta k e t i m e t o e n s u r e t h a t y o u r h o m e i s p r o p e r l y s e a l e d a n d in s u l a t e d . Ch e c k t h e c a u l k i n g a r o u n d y o u r w i n d o w s a n d d o o r fr a m e s . A l s o ch e c k t h e in s u l a t i o n i n y o u r at t i c . A w e l l - in s u l a t e d r e s i d e n c e w i l l k e e p t h e h e a t f r o m e s c a p i n g a n d c a n sa v e i n h e a t i n g c o s t s . Vi s i t w w w . av i s t a u t i l i t i e s . co m fo r e n e r g y s a v i n g i d e a s If y o u a r e n o t a l r e a d y o n C o m f o r t l e v e l B i l l i n g , c o n s i d e r ap p l y i n g f o r t h i s f r e e s e r v i c e . C o m f o r t l e v e l B i l l i n g av e r a g e s yo u r a n n u a l b i l l i n t o e q u a l m o n t h l y p a y m e n t s . Na t u r a l G a s - A va l u a b l e he a t i n g s o u r c e . Ev e n w i t h t h i s i n c r e a s e , n a t u r a l g a s i s s t i l l a g o o d v a l u e co m p a r e d t o o t h e r e n e r g y s o u r c e s . N a t u r a l g a s i s a l s o s a f e , cl e a n , c o m f o r t a b l e a n d r e l i a b l e . Fo r m o r e i n f o r m a t i o n o n c o n s e r v a t i o n t i p s , e n e r g y a s s i s t a n c e pr o g r a m s , a n d b i l l p a y m e n t p l a n s , v i s i t o u r w e b s i t e a t ww w . av i s t a u t i l i t i e s . co m o r c a l l u s a t 1 - 80 0 - 22 7 - 91 8 7 . ~~ r V ' S T A . Ut i l i t i e s wi t h t h e h i g h e r i n c r e a s e p e r c e n t a g e s d u e t o l o w e r b a s e r a t e s . Th i s r e q u e s t t o i n c r e a s e n a t u r a l g a s r a t e s i s s u ~ e c t t o p u b l i c re v i e w a n d a d e c i s i o n b y t h e IP U C . C o p i e s o f t h e f i l i n g a n d pr o p o s e d t a r i f f c h a n g e s a r e a v a i l a b l e i n A v i s t a s o f f i c e s a n d th e o f f i c e o f t h e I P U C . Th i s P G A r e q u e s t i s i n d e p e n d e n t o f t h e g e n e r a l r a t e i n c r e a s e re q u e s t f i l e d b y A v i s t a U t i l i t i e s w i t h t h e I d a h o Pu b l i c U t i l i t i e s Co m m i s s i o n (I P U C ) i n F e b r u a r y . T h a t r e q u e s t fo r a n a v e r a g e na t u r a l g a s p r i c e i n c r e a s e o f 7 . 8 p e r c e n t i s r e l a t e d t o t h e in c r e a s e d o w n e r s h i p a n d o p e r a t i n g c o s t s a s s o c i a t e d w i t h de l i v e r i n g n a t u r a l g a s t o t h e c u s t o m e r . A v i s t a h a s n o t h a d a ge n e r a l n a t u r a l g a s r a t e i n c r e a s e s i n c e 1 9 8 9 . D e c i s i o n s b y t h e IP U C o n t h e s e r e q u e s t s a r e e x p e c t e d s i m u l t a n e o u s l y f o r a n ef f e c t i v e d a t e o n o r a b o u t S e p t . 9 , 2 0 0 4 . No w i s t h e t i m e t o p r e p a r e f o r wi n t e r he a t i n g b i l l s . Ta k e t i m e t o e n s u r e t h a t y o u r h o m e i s p r o p e r l y s e a l e d a n d in s u l a t e d . Ch e c k t h e c a u l k i n g a r o u n d y o u r w i n d o w s a n d d o o r fr a m e s . A l s o ch e c k t h e in s u l a t i o n i n y o u r at t i c . A w e l l - in s u l a t e d r e s i d e n c e w i l l k e e p t h e h e a t f r o m e s c a p i n g a n d c a n sa v e i n h e a t i n g c o s t s . Vi s i t w w w . av i s t a u t i l i t i e s . co m fo r e n e r g y s a v i n g i d e a s If y o u a r e n o t a l r e a d y o n C o m f o r t l e v e l B i l l i n g , c o n s i d e r ap p l y i n g f o r t h i s f r e e s e r v i c e . C o m f o r t l e v e l B i l l i n g av e r a g e s yo u r a n n u a l b i l l i n t o e q u a l m o n t h l y p a y m e n t s . Na t u r a l G a s - A va l u a b l e he a t i n g s o u r c e . Ev e n w i t h t h i s i n c r e a s e , n a t u r a l g a s i s s t i l l a g o o d v a l u e co m p a r e d t o o t h e r e n e r g y s o u r c e s . N a t u r a l g a s i s a l s o s a f e , cl e a n , c o m f o r t a b l e a n d r e l i a b l e . Fo r m o r e i n f o r m a t i o n o n c o n s e r v a t i o n t i p s , e n e r g y a s s i s t a n c e pr o g r a m s , a n d b i l l p a y m e n t p l a n s , v i s i t o u r w e b s i t e a t ww w . av i s t a u t i l i t i e s . co m o r c a l l u s a t 1 - 80 0 - 22 7 - 91 8 7 . ~~ ~ r V ' S T A . Ut i l i t i e s wi t h t h e h i g h e r i n c r e a s e p e r c e n t a g e s d u e t o l o w e r b a s e r a t e s . Th i s r e q u e s t t o i n c r e a s e n a t u r a l g a s r a t e s i s s u b j e c t t o p u b l i c re v i e w a n d a d e c i s i o n b y t h e IP U C . C o p i e s o f t h e f i l i n g a n d pr o p o s e d t a r i f f c h a n g e s a r e a v a i l a b l e i n A v i s t a s o f f i c e s a n d th e o f f i c e o f t h e I P U C . Th i s P G A r e q u e s t i s i n d e p e n d e n t o f t h e g e n e r a l r a t e i n c r e a s e re q u e s t f i l e d b y A v i s t a U t i l i t i e s w i t h t h e I d a h o Pu b l i c U t i l i t i e s Co m m i s s i o n (lP U C ) i n F e b r u a r y . T h a t re q u e s t f o r a n a v e r a g e na t u r a l g a s p r i c e i n c r e a s e o f 7 . 8 p e r c e n t i s r e l a t e d t o t h e in c r e a s e d o w n e r s h i p a n d o p e r a t i n g c o s t s a s s o c i a t e d w i t h de l i v e r i n g n a t u r a l g a s t o t h e c u s t o m e r . A v i s t a h a s n o t h a d a ge n e r a l n a t u r a l g a s r a t e i n c r e a s e s i n c e 1 9 8 9 . D e c i s i o n s b y t h e IP U C o n t h e s e r e q u e s t s a r e ex p e c t e d s i m u l t a n e o u s l y f o r a n ef f e c t i v e d a t e o n o r a b o u t S e p t . 9 , 2 0 0 4 . No w i s t h e t i m e t o p r e p a r e f o r wi n t e r he a t i n g b i l l s . Ta k e t i m e t o e n s u r e t h a t y o u r h o m e i s p r o p e r l y s e a l e d a n d in s u l a t e d . Ch e c k t h e c a u l k i n g a r o u n d y o u r w i n d o w s a n d d o o r fr a m e s . A l s o ch e c k t h e in s u l a t i o n i n y o u r at t i c . A w e l l - in s u l a t e d r e s i d e n c e w i l l k e e p t h e h e a t f r o m e s c a p i n g a n d c a n sa v e i n h e a t i n g c o s t s . Vi s i t w w w . av i s t a u t i l i t i e s . co m fo r e n e r g y s a v i n g i d e a s If y o u a r e n o t a l r e a d y o n C o m f o r t l e v e l B i l l i n g , c o n s i d e r ap p l y i n g f o r t h i s f r e e s e r v i c e . C o m f o r t l e v e l B i l l i n g av e r a g e s yo u r a n n u a l b i l l i n t o e q u a l m o n t h l y p a y m e n t s . Na t u r a l G a s - A va l u a b l e he a t i n g s o u r c e . Ev e n w i t h t h i s i n c r e a s e , n a t u r a l g a s is s t i l l a g o o d v a l u e co m p a r e d t o o t h e r e n e r g y s o u r c e s . N a t u r a l g a s i s a l s o s a f e , cl e a n , c o m f o r t a b l e a n d r e l i a b l e . Fo r m o r e i n f o r m a t i o n o n c o n s e r v a t i o n t i p s , e n e r g y a s s i s t a n c e pr o g r a m s , a n d b i l l p a y m e n t p l a n s , v i s i t o u r w e b s i t e a t ww w . av i s t a u t i l i t i e s . co m o r c a l l u s a t 1 - 80 0 - 22 7 - 91 8 7 . ~~ ~ r V ' S T A . Ut i l i t i e s c.. . . t tI 1 :: r r: r U, ) '" d f" " I " '" d tI 1 A vista Utilities Calculation of Idaho Present Rates Sch Description Present Present Present Present Total No.Tariff Schedule Schedule Schedule Present Rate 150 155 191 (DSM)Rate 101 General $0.47011 $0.27186 $0.03093 $0.00426 $0.77716 111 Large General First 200 $0.48649 $0.27186 $0.03093 $0.00373 $0.79301 Next 800 $0.47011 $0.27186 $0.03093 $0.00373 $0.77663 Over 1,000 $0.37789 $0.27186 $0.03093 $0.00373 $0.68441 112 Large General First 200 $0.48649 $0.27186 $0.00000 $0.00373 $0.76208 Next 800 $0.4 7011 $0.27186 $0.00000 $0.00373 $0.74570 Over 1 ,000 $0.37789 $0.27186 $0.00000 $0.00373 $0.65348 121 Commercial First 500 $0.47666 $0.27186 $0.03093 $0.00354 $0.78299 Next 500 $0.47011 $0.27186 $0.03093 - . - ----$6-.0035-4-- .. - $6-.77-6-44- Next 9,000 $0.37789 $0.27186 $0.03093 $0.00354 $0.68422 Over 10,000 $0.36098 $0.27186 $0.03093 $0.00354 $0.66731 122 Commercial First 500 $0.47666 $0.27186 $0.00000 $0.00354 $0.75206 Next 500 $0.47011 $0.27186 $0.00000 $0.00354 $0.74551 Next 9,000 $0.37789 $0.27186 $0.00000 $0.00354 $0.65329 Over 10,000 $0.36098 $0.27186 $0.00000 $0.00354 $0.63638 131 Interruptible $0.31354 $0.24370 $0.03500 $0.00294 $0.59518 132 Interruptible $0.31354 $0.24370 $0.00000 $0.00294 $0.56018 146 Transportation $0.13567 ($0.02993)$0.00000 $0.00000 $0.10574 Special Amortization Rates $0.00000 $0.00000 ~~~ A vista Utilities Calculation of Idaho Proposed Rates Sch Description Present Proposed Proposed Present Total No.Tariff Schedule Schedule Schedule Proposed Rate 150 155 191 (DSM)Rate 101 General $0.47011 $0.38916 $0.03093 $0.00426 $0.89446 111 Large General First 200 $0.48649 $0.38916 $0.03093 $0.00373 $0.91031 Next 800 $0.47011 $0.38916 $0.03093 $0.00373 $0.89393 Over 1 ,000 $0.37789 $0.38916 $0.03093 $0.00373 $0.80171 112 Large General First 200 $0.48649 $0.38916 $0.00373 $0.87938 Next 800 $0.47011 $0.38916 $0.00373 $0.86300 Over 1 ,000 $0.37789 $0.38916 $0.00373 $0.77078 121 Commercial First 500 $0.47666 $0.38916 $0.03093 $0.00354 $0.90029 Next 500 $0.47011 $0.38916 $0.03093 $0.00354 $0.89374 Next 9,000 $0.37789 $0.38916 $0.03093 $0.00354 $0.80152 Over 10,000 $0.36098 $0.38916 $0.03093 $0.00354 $0.78461 122 Commercial First 500 $0.47666 $0.38916 $0.00354 $0.86936 Next 500 $0.47011 $0.38916 $0.00354 $0.86281 Next 9,000 $0.37789 $0.38916 $0.00354 $0.77059 Over 10,000 $0.36098 $0.38916 $0.00354 $0.75368 131 Interruptible $0.31354 $0.35120 $0.03500 $0.00294 $0.70268 132 Interruptible $0.31354 $0.35120 $0.00294 $0.66768 146 Transportation $0.13567 ($0.02993)$0.10574 Avista Utilities State of Idaho Calculation of Over-All Rate Change Actual Sch 150 Sch 150 Sch 155 Sch 155 Sch 155 Total Total Annual Per Therm Annual Per Therm Annual Direct Chg Sch 155 Sch 150!155 Therms Inc ooe::Dec:::-Inc ooe::Dec:::-Inc ooe::Dec:::-Inc ooe::Dec:::-ooe::Refunds:::-Inc ooe::Dec:::-Inc ooe::Dec:::- Schedule 101 50,762,268 $0.11730 $5,954 414 954,414 Schedule 111 12,669,507 $0.11730 $1,486,133 $1,486,133 Schedule 112 141,148 $0.11730 $16,557 $16,557 Schedule 121 959,221 $0.11730 $229,817 $229 817 Schedule 122 313,905 $0.11730 $36,821 $36,821 Schedule 131 $0.10750 Schedule 132 670,489 $0.10750 $72 078 $72 078 Schedule 146 298,591 Coeur do Alene Resort ($819)($819)($819) St Joseph Hospital ($2 204)($2,204)($2 204) Coeur do Alene Asphalt ($0)($0)($0) Coeur d' Alene Fiber Fuel ($171)($171)($171) Idaho Asphalt ($0)($0)($0) Imsamet Interstate Concrete! Asphalt ($4 522)($4 522)($4 522) Kootenai Medical ($34)($34)($34) Lignetics ($0)($0)($0) Louisiana Pacific ($117)($117)($117) Merritt Brothers Potlatch 45,852,560 $19 $19 $19 Stimson Lumber (RA)831 $7,831 $7,831 Stimson Lumber (SW)$95 $95 $95 University of Idaho ($442)($442)($442) 116,667,689 $7,795,820 ($358)($358)$7,795,462 Total Current Actual Annual Revenue $54 804 899 Percent of Increase ooe::Decrease:::-14.22% Avista Utilities State of Idaho Recap of Rate Changes Previous Rate Proposed Rate Increase c:: Decrease~ Schedule 150 Schedule 101 Schedule 111 Schedule 112 Schedule 121 Schedule 122 Schedule 131 Schedule 132 Schedule 146 Schedule 155 Schedule 101 Schedule 111 Schedule 112 Schedule 121 Schedule 122 Schedule 131 Schedule 132 Schedule 146 Special Amortization Rates Combined Schedule 150 & 155 Schedule 101 Schedule 111 Schedule 112 Schedule 121 Schedule 122 Schedule 131 Schedule 132 Schedule 146 Special Amortization Rates $0.27186 $0.27186 $0.27186 $0.27186 $0.27186 $0.24370 $0.24370 ($0.02993) $0.38916 $0.38916 $0.38916 $0.38916 $0.38916 $0.35120 $0.35120 ($0.02993) $0.03093 $0.03093 $0.03093 $0.03093 $0.03093 $0.03093 $0.03500 $0.03500 $0.30279 $0.30279 $0.27186 $0.30279 $0.27186 $0.27870 $0.24370 ($0.02993) $0.42009 $0.42009 $0.38916 $0.42009 $0.38916 $0.38620 $0.35120 ($0.02993) $0.11730 $0.11730 $0.11730 $0.11730 $0.11730 $0.10750 $0.10750 $0.11730 $0.11730 $0.11730 $0.11730 $0.11730 $0.10750 $0.10750 Avista Utilities State of Idaho Average Increase Per Customer Sch Actual Average Actual Average Present Total Proposed Total Estimated Estimated Annual Monthly Average Mo. Usage Rate Present Rate Proposed Monthly Increase Usage Usage No. Of. Cust.Per Cust.Cost Cost Increase Percentage 101 762,268 230,189 60,922 $0.77716 $54.$0.89446 $62. Basic Charge $3.$3.$3. $57.$65.$8.14.23% 111 669,507 055,792 580 820 First 200 $0.79301 $158.$0.91031 $182. Next 800 $0.77663 $621.$0.89393 $715. All Over 1 ,000 $0.68441 $561.$0.80171 $657.40 $1,341.$1,554.$213.48 15.92% 112 141 148 11,762 880 First 200 $0.76208 $152.42 $0.87938 $175. Next 800 $0.74570 $596.$0.86300 $690. All Over 1 ,000 $0.65348 $3,188.$0.77078 $3,761. $3,937.$4,627.$689.17.51% 121 959,221 163,268 20,409 First 500 $0.78299 $391.$0.90029 $450. Next 500 $0.77644 $388.$0.89374 $446. Next 9,000 $0.68422 $6,157.$0.80152 213. All Over 10,000 $0.66731 $6,946.$0.78461 $8,167. $13,883.$16,277.$2,393.17.24% 122 313,905 26,159 26,159 First 500 $0.75206 $376.$0.86936 $434. Next 500 $0.74551 $372.$0.86281 $431.41 Next 9,000 $0.65329 $5,879.$0.77059 $6,935. All Over 10,000 $0.63638 $10,283.$0.75368 $12,178. $16,911.$19,980.$3,068.46 18.14% 131 $0.59518 $0.70268 132 670,489 55,874 27,937 $0.56018 $15,649.$0.66768 $18,652.$3,003.19.19% Avista Utilities State of Idaho - Weighted Average Cost of Gas 12 Months Ended June 30, 2004 System Daily Monthly Allocated Billing Rate Rate System To Idaho Idaho Demand 1 Commodity Notes Determinants Per MMBTu Per Therm Total Cost (Percent)Costs NORTHWEST PIPELINE TF-2 Demand Charge 848,040 $0.27685 $0.84209 $714 126 26.860%$191 814 $191 814 TF-2 Transportation Charge 867 000 $0.03000 $0.00300 $74 601 27.474%$20,496 $20 496 SGS- Commodity Washington 18,307 000 $0.54028 $9,890,906 Idaho 560,000 $0.54316 $3,563,130 100.000%$3,563,130 563,130 LS-1 Demand Deliverability 640,000 $0.02600 $0.07908 $208,771 26.860%$56,076 $56 076 Demand Capacity 18,397 800 $0.00332 $0.01010 $185,818 26.860%$49,911 $49,911 Vaporization $0.03030 $0.09216 27.474% Commodity 27.474% TF-1 Demand Charge 693 420 $0.27685 $0.84209 $13,215,272 26.860%$3,549,622 549 622 Idaho Capacity Releases $0.27685 $0.84209 100.000% Washington Capacity Releases 272,000 $0.27685 $0.84209 071 138 Long Term Releases $0.27685 $0.84209 26.860% Commodity - System Use 115,129,300 $0.03210 $0.00321 $369 565 27.474%$101 534 $101 534 OTHER GAS TRANSMISSION TCPLBC (Alberta Nat. Gas) Demand 10,629,060 $0.04716 $0.14344 524 632 26.860%$409 516 $409,516 TCPLBC (Alberta Nat. Gas) Commodity 100,000 000 $0.0003167 $31,670 27.474%$8,701 701 GTN (PGT) Demand 11,783,220 450,090 26.860%$658,094 $658,094 GTN (PGT) Capacity Releases 26.860% GTN (PGT) T-1/3 Commodity 115,000,000 $0.00106 $121,900 27.474%$33 491 $33,491 TCPL Alberta (NOVA) Demand 780,280 $0.12489 $0.37987 474 975 26.860%$1,201 978 201 978 TCPL Alberta (Duke) Receipt 802,828 $0.119441 $693,096 26.860%$186,166 $186,166 TCPL Alberta (Duke) Delivery 802 828 $0.116412 $675 519 26.860%$181,444 $181 444 TCPL BC (Duke)802 828 $0.055848 $324 076 26.860%$87 047 $87 047 GAS SOURCES Gas Purchases 230,129,300 $0.56900 $130 943,572 27.474%$35 975 437 $35,975 437 OTHER Benchmark Capacity Releases/Off-System Sales ($1 057 000)($1,057 000) Benchmark Administrative Cost Savings GRI Funding $32,000 $32 000 Cascade Revenue ($650,000)26.860%($174 590)(174 590) Total Costs 254 996,300 $169 882 857 $45,074 867 397,078 $38 677 789 !:stimated Therms 68,765,191 69,391 419 Weighted Average Cost of Gas (WACOG)$0.09303 $0.55739 Present Gas Costs in Rates $0.08323 $0.44989 Rate Change $0.11730 $0.00980 $0.10750 Note 1 - Based on 5 day peak study 26.860%Sch 101 Sch 101 Sch 111 Sch111 Note 2 - Commodity Allocation Percentage I Washington Idaho System Sch 112 Sch 112 Sch 121 Sch 121 Total Therms Purchased 172 214 160 65,238,550 237 452 710 Sch 122 Sch 122 Sch 131 Allocation Percentage 72.526%27.474%100.000%Sch 132 Avista Utilities State of Idaho Calculation of NWP TF-1 Billing Determinates ~~J TF-164 . Total Oregon Seasonal Oregon Total Portion Reduction Portion January 1 ,641 ,410 100,000 741,410 (308,710)1,432 700 February 1 ,641 ,410 100,000 741,410 (308,710)1 ,432,700 March 1 ,641 ,410 100,000 741,410 (308,710)1,432 700 April 641,410 100,000 741,410 (308,710)1,432 700 May 1 ,641 ,410 100,000 741,410 (308,710)1,432 700 June 1 ,641 ,410 100,000 741,410 (308,710)(69,890)13,145 375,955 July 641,410 100,000 741,410 (308,710)(69,890)13,145 375,955 August 1 ,641 ,410 100,000 741,410 (308,710)(69,890)13,145 375,955 September 1 ,641 ,410 100,000 741,410 (308,710)(69,890)13,145 375,955 October 641,410 100,000 741,410 (308,710)1 ,432 700 November 1 ,641 ,410 100,000 741,410 (308,710)1,432,700 December 1 ,641 ,410 100,000 741,410 (308,710)1 ,432 700 Total 19,696,920 1 ,200,000 20,896,920 (3,704,520)(279,560)580 16,965,420 Avista Utilities State of Idaho - Weighted Average Cost of Gas Estimated Transportation Therms/Revenue f~~ NWP Daily Annualized Demand Annual Firm Volumes Rate Estimated (Note 2)Revenue Washington Transporters Empire Health Services 000 000 $0.84209 $70,736 Eastern Washington University 000 000 84209 70,736 Sacred Heart 000 48,000 84209 40,420 Kaiser Mead 23,500 282 000 84209 237,469 Kaiser Trentwood 500 774 000 84209 651 778 Total Washington 106,000 1 ,272 000 071 139 Idaho Transporters Potlatch (Note 1)84209 University of Idaho (Note 1)84209 otalldaho Total Washington/Idaho 106,000 1 ,272 000 071,139 Note 1 - These customers are no longer have a Buy/Sell Arrangement but are billed direct by NW Pipeline Note 2 - Northwest Pipeline Twenty-Seventh Revised Sheet 5 effective 8/1/04 TF Daily Demand Rate (High Load Factor) GRI Adjustment Annualize Divide by 12 Months Divide by 10 to convert from MMBTU's to Therms $0.27685 $0.27685 365 Days $0.84209 Avista Utilities State of Idaho Recap of Changes To Schedule 150 Anticipated Effect Date 9/9/04 CENTS PER THERM Commodity 1 Charge 2 Charge Total &SGS Schedule 101 Current Rate 27363 02816 (0.02993)27186 Proposed Incrc:::Decr:=-10750 00980 11730 Proposed Rate 38113 03796 (0.02993)38916 Schedule 111 Current Rate 27363 02816 (0.02993)27186 Proposed Incrc:::Decr:=-10750 00980 11730 Proposed Rate 38113 03796 (0.02993)38916 Schedule 112 Current Rate 27363 02816 (0.02993)27186 Proposed Incrc:::Decr:=-10750 00980 11730 Proposed Rate 38113 03796 (0.02993)38916 Schedule 121 Current Rate 27363 02816 (0.02993)27186 Proposed Incrc:::Decr:=-10750 00980 11730 Proposed Rate 38113 03796 (0.02993)38916 Schedule 122 Current Rate 27363 02816 (0.02993)27186 Proposed Incrc:::Decr:=-10750 00980 11730 Proposed Rate 38113 03796 (0.02993)38916 Schedule 131 Current Rate 27363 (0.02993)24370 Proposed Incrc:::Decr:=-10750 10750 Proposed Rate 38113 (0.02993)35120 Schedule 132 Current Rate 27363 (0.02993)24370 Proposed Incrc:::Decr:=-10750 10750 Proposed Rate 38113 (0.02993)35120 Schedule 146 (Firm) Current Rate (0.02993)(0.02993) Proposed Incrc:::Decr:=- Proposed Rate 02993 02993) Schedule 146 (Int) Current Rate (0.02993)(0.02993) Proposed Incrc:::Decr:=- Proposed Rate (0.02993)(0.02993) c:c CI).... uen c 0 'i CI) CI) E U~ C 0 -:::- .z "'C CI) 0.. ... 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(,) c: .c .... .... ;:::... c:::J oJ ::J Q) Q) as Q) as a. as ::Jc((J)O ZQJu..~c:(~J Avista Utilities State of Idaho Calculation of PGT Transportation Rate Commodity System System Rate Therms Cost Per Therm May 2004 780,410 $3,662. June 2003 309,310 $2,468. July 568,220 $2,418. August 284,620 $2,744. September 4,446,370 $3,859. October 651 ,670 $5,880. November 11 ,984,450 $12 995. December 029,330 $26,293. January 373,380 $16,957. February 616,850 $9,099. March 10,353,470 $8,837. April 606,640 $5,824. 95,004 720 $101 043.$0.00106 Av i s t a U t i l i t i e s St a t e o f I d a h o - E s t i m a t e d T h e r m S a l e s To t a l Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 Es t . S a l e s Sc h 1 4 6 Sc h 1 4 7 Po t l a t c h To t a l Th e r m s Ja n u a r y 20 0 5 68 6 , 97 3 1 , 68 5 , 05 0 17 8 , 45 2 46 , 72 0 59 7 , 19 5 55 5 , 13 5 44 2 , 22 7 75 8 , 94 2 15 , 35 3 , 4 9 9 Fe b r u a r y 61 6 , 19 5 51 7 97 9 18 7 49 7 40 , 32 3 36 1 99 4 61 8 , 90 5 39 4 , 4 5 6 53 2 , 12 6 13 , 90 7 , 4 8 1 Ma r c h 79 0 , 00 3 1, 4 7 5 , 01 5 16 4 17 9 40 , 02 2 46 9 , 21 9 66 2 17 1 35 7 , 29 0 93 1 , 53 8 14 , 4 2 0 , 21 8 Ap r i l 58 6 , 65 6 10 1 37 8 16 2 , 22 1 18 , 23 7 86 8 , 4 9 2 75 7 50 5 23 0 , 63 8 24 8 , 66 4 10 5 , 29 9 Ma y 70 8 , 4 6 4 81 5 , 57 2 15 9 , 81 7 53 , 64 9 73 7 50 2 55 0 , 16 0 40 7 19 6 58 5 , 06 1 27 9 , 91 9 Ju n e 1 , 38 6 , 25 6 61 6 , 82 0 15 4 , 4 2 5 69 , 23 3 22 6 , 73 4 80 6 , 12 8 34 8 , 79 7 06 4 86 7 44 6 , 52 6 Ju l y 88 2 42 7 39 7 77 9 17 8 , 77 7 73 , 93 6 53 2 , 91 9 72 6 , 77 9 39 8 , 14 8 37 6 , 4 5 5 03 4 , 30 1 Au g u s t 17 0 , 80 4 46 8 , 61 2 18 3 , 53 5 64 , 37 3 88 7 , 32 4 67 3 , 74 2 36 7 20 1 76 1 , 16 1 68 9 , 4 2 8 Se p t e m b e r 20 0 4 03 5 , 06 0 62 9 , 43 7 17 1 30 3 52 , 65 3 88 8 , 4 5 3 65 9 , 38 6 36 9 , 71 1 82 9 , 67 6 74 7 22 6 Oc t o b e r 98 0 , 10 9 00 0 , 09 4 20 2 66 1 60 , 15 0 24 3 , 01 4 82 3 , 10 8 36 9 , 96 5 74 0 , 52 2 11 , 17 6 , 60 9 No v e m b e r 58 1 06 1 1 , 72 8 , 25 3 20 3 , 36 2 00 9 57 4 68 5 94 3 , 35 1 33 1 78 3 94 5 , 70 9 15 , 79 5 , 52 8 De c e m b e r 00 7 , 58 7 76 2 28 1 18 9 , 09 7 92 3 10 , 00 3 , 88 8 51 2 27 2 41 2 , 4 9 0 93 3 , 85 8 15 , 86 2 50 8 53 , 43 1 , 59 5 13 , 19 8 , 27 0 13 5 , 32 6 62 6 , 22 8 69 , 39 1 , 4 1 9 28 8 , 64 2 4, 4 2 9 , 90 2 70 8 , 57 9 13 6 , 81 8 , 54 2 Es t i m a t e d L o s s F a c t o r 10 0 . 96 % Es t i m a t e d T h e r m s P u r c h a s e d 70 , 05 7 , 60 0 Id a h o C o m m o d i t y P e r c e n t a g e 27 . 4 7 4 % Es t i m a t e d S y s t e m T h e r m s P u r c h a s e d 25 4 99 6 , 00 0 Avista Utilities State of Idaho - Estimated Therms Purchased Jackson Prairie Withdrawals Washington Idaho Plymouth Withdrawals Firm Volumes Actual System Purchases For 12 Months Ended 05/31/04 18,306,890 559,840 212,585,980 '?~ 1:S Gas Control' Estimated Therms 866,700 Per First Revision Tariff Sheet 163A 230,129,300 237,452,710 254 996,000 Avista Utilities State of Idaho Calculation of Changes to Schedule 155 Firm Customers, Schs 101, 111 & 121 Firm Customers, Schedules 112 & 122 Interruptible Customers, Schedules 131 Interruptible Customers, Schedules 132 Transportation Customers, Schedules 146 Special Amortization Rates ~,~ Current Rate Incr c::Decr:::. Proposed Rate Incr c::Decr:::. Total Proposed Incr c::Decr:::. $0.03093 $0.03500 $0.03093 $0.03500 ~~ Avista Utilities Idaho Gas Tracker Unamortized Current Deferrals Deferrals Total Adjustments Total (Acct 191.40)(Acct 191.41) (Note 2) All Firm Customers (24 615.93)1 ,384 186.359,570.359,570. All Sales Customers (254 174.14)182 092.927 918.927 918. Coeur d' Alene Asphalt - Note (5.70)(77.89)(83.59)83.47 (0.12) Coeur d' Alene Resort (643.33)(175.72)(819.05)(819.05) Coeur d' Alene Fiber Fuel (4.62)(166.67)(171.29)(171.29) Idaho Asphalt (0.15)(0.18)(0.33)(0.33) msamet Interstate Asphalt - Note 31.(4,470.33)(4,438.65)(83.47)522.12) Kootenai Medical Center (34.25)(34.24)(34.24) Lignetics (0.05)(0.05)(0.05) Louisiana Pacific (118.14)(117.11)(117.11) Merritt Brothers Potlatch 10.18.18. Stimson Lumber - River Avenue (4.05)835.831.831. Stimson Lumber - Seltice Way (28.84)124.95.95. St. Joseph Hospital (10,513.35)308.204.59)204.59) University of Idaho (442.63)(442.23)(442.23) 289,945.577 076.287 131.287 131. Note 1 - Interstate Asphalt bought out Coeur d' Alene Asphalt Note 2 - Unamortized Deferrals include estimated amortization through 8/04 Av i s t a U t i l i t i e s St a t e o f I d a h o Ac c o u n t 1 9 1 . 40 D e t a i l Tr a c k e r 'l J 2 9 / 0 4 3/ 3 1 / 0 4 3/ 3 1 / 0 4 41 3 0 / 0 4 4/ 3 0 / 0 4 5/ 3 1 / 0 4 Am o r t i z a t i o n 51 3 1 / 0 4 61 3 0 1 0 4 Tr a n s f e r Am o r t i z a t i o n In t e r e s t Ba l a n c e Am o r t i z a t i o n In t e r e s t Ba l a n c e Am o r t i z a t i o n In t e r e s t Ba l a n c e Ad j u s t m e n t Am o r t i z a t i o n In t e r e s t Ba l a n c e Fm n C u s t o m e r s 38 , 48 5 . (8 1 . 3 8 ) (7 8 , 50 0 . 56 ) 23 , 82 5 . (5 5 . 4 9 ) (5 4 73 0 . 92 ) 16 , 66 1 . 8 9 (3 8 . 67 ) (3 8 , 10 7 . 70 ) 13 , 51 7 . (2 6 . 12 ) (2 4 61 5 . 93 ) Al l S a l e s C u s t o m e r s (3 3 0 , 78 2 . 55 ) 31 2 . 20 9 , 93 4 . (2 0 4 , 52 3 . 93 ) 89 . 50 0 . (1 4 2 , 58 5 . 34 ) (5 4 . 82 ) (1 3 7 , 13 9 . 57 ) (1 1 6 , 87 1 . 5 8 ) (1 6 2 . 99 ) (2 5 4 , 17 4 . 14 ) CD A A s p h a l t (5 . 70 ) (5 . 70 ) (5 . 70 ) (5 . 70 ) CD A F i b e r F u e l (4 . 62 ) (4 . 62 ) (4 . 62 ) (4 . 62 ) CD A R e s o r t (3 . 42 ) 10 5 . 99 ) (3 . 42 ) 10 9 . 41 ) (3 . 4 2 ) (4 , 11 2 . 83 ) 47 1 . 4 8 (1 . 98 ) (6 4 3 . 3 3 ) Hu c l 1 e s G r e e n h o u s e Id a h o A s p h a l t (0 . 15 ) (0 . 15 ) (0 . 15 ) (0 . 15 ) In t e r s t a t e A s p h a l t 31 . 5 9 31 . 6 2 31 . 6 5 31 . 6 8 Ko o t e n a i M e d i c a l C e n t e r Lig n e t i c s Lo u i s i a n a P a c i f i c 1. 0 3 1.0 3 1. 0 3 1. 0 3 Me r r i t t B r o t h e r s Po t l a t c h Sti m s o n L u m b e r - R i v e r A v e . (4 . 05 ) (4 . 05 ) (4 . 05 ) (4 . 05 ) St i m s o n L u m b e r - S e l t i c e W a y (0 . 02 ) (2 8 . 78 ) (0 . 02 ) (2 8 . 80 ) (0 . 02 ) (2 8 . 82 ) (0 . 02 ) (2 8 . 84 ) Un i v e r s i t y o f I d a h o SIB a d e b i t St . J o s e p h 33 3 . 12 3 . (1 6 . 34 ) (1 5 , 89 9 . 75 ) 96 1 . 6 5 (1 2 . 43 ) (1 3 , 95 0 . 53 ) 73 7 . 3 0 (1 0 . 90 ) (1 2 , 22 4 . 13 ) 72 0 . (9 . 47 ) (1 0 , 51 3 . 35 ) To t a l A c c t 1 9 1 . 4 0 33 3 . (2 9 0 , 17 3 . 99 ) 21 1 . 3 9 11 1 , 42 9 . (1 7 8 , 73 7 . 15 ) 18 . (6 7 , 28 9 . 10 ) (1 2 4 18 6 . 15 ) (1 0 7 . 79 ) (1 9 1 58 3 . 04 ) 47 1 . 4 8 (1 0 1 63 3 . 44 ) (2 0 0 . 54 ) (2 8 9 , 94 5 . 54 ) 5" " Av i s t a U t i l i t i e s St a t e o f I d a h o Ac c o u n t 1 9 1 . 40 D e t a l l 11 / 3 0 / 0 3 Di r e c t R e f u n d s 11 1 3 0 / 0 3 12 1 3 1 / 0 3 Tr a c k e r 12 / 3 1 / 0 3 1/ 3 1 / 0 4 Tr a c k e r 1/ 3 1 / 0 4 2/ 2 9 / 0 4 In t e r e s t Ba l a n c e Su r c h a r g e s Am o r t i z a t i o n In t e r e s t Ba l a n c e Tr a n s f e r Am o r t i z a t i o n In t e r e s t Ba l a n c e Ad j u s t m e n t Am o r t i z a t i o n In t e r e s t Ba l a n c e FI n D C u s t o m e r s (2 4 . 31 ) (6 , 36 5 . 61 ) 39 , 42 6 . 4 5 22 . 33 , 08 3 . (2 3 6 , 84 7 . 25 ) 70 0 . (1 0 7 . 48 ) (1 6 2 17 1 . 0 6 ) 57 . 45 , 32 5 . (1 1 6 . 23 ) (1 1 6 , 90 4 . 34 ) Al l S a l e s C u s t o m e r s 92 0 . 28 0 , 64 8 . (3 3 9 , 02 6 . 81 ) 51 8 . 94 5 , 14 0 . (6 6 0 , 68 2 . 14 ) (3 5 8 , 82 8 . 19 ) 58 9 . 92 9 , 21 9 . (3 8 9 , 42 6 . 98 ) 61 2 . 54 0 , 40 4 . CD A A s p h a l t (9 . 61 ) (5 . 70 ) (5 . 70 ) CD A F i b e r F u e l (0 . 65 ) (3 8 8 . 49 ) (2 5 5 . 91 ) (0 . 86 ) (6 4 5 . 26 ) 64 1 . 1 8 (0 . 54 ) (4 . 62 ) (4 . 62 ) CD A R e s o r t (8 . 60 ) (5 , 16 7 . 96 ) 33 0 . (8 . 3 4 ) 84 5 . 3 2 ) 75 3 . (7 . 45 ) 09 9 . 15 ) (3 . 42 ) (4 , 10 2 . 57 ) Hu g h e s G r e e n h o u s e 40 . (5 6 . 85 ) (1 6 . 65 ) 17 . (0 . 01 ) 0. 3 6 (0 . 3 6 ) Id a h o A s p h a l t (0 . 02 ) (1 0 . 19 ) (1 5 . 10 ) (0 . 03 ) (2 5 . 3 2 ) 25 . (0 . 02 ) (0 . 15 ) (0 . 15 ) In t e r s t a t e A s p h a l t 12 6 . 63 0 . 12 . 14 , 76 9 . (1 4 75 0 . 62 ) 12 . 31 . 5 3 31 . 5 6 Ko o t e n a i M e d i c a l C e n t e r 5.0 7 (5 . 06 ) li g n e t i c s (1 . 1 2 ) (1 . 6 9 ) (2 . 81 ) Lo u i s i a n a P a c i f i c 76 . 11 4 . 19 1 . 6 2 (1 9 0 . 75 ) 1.0 3 1. 0 3 Me r r i t t B r o t h e r s 20 7 . 51 5 . 72 3 . (7 2 1 . 3 2 ) Po t l a t c h 1.0 4 62 4 . 93 0 . 1.8 2 55 7 . (1 , 55 0 . 57 ) 1. 3 0 0. 0 1 St i m s o n L u m b e r - R i v e r A v e . (0 . 58 ) (3 4 8 . 82 ) (1 6 8 . 76 ) (0 . 72 ) (5 1 8 . 3 0 ) 51 4 . (0 . 43 ) (4 . 05 ) (4 . 05 ) St i m s o n L u m b e r - S e l t i c e W a y (5 . 04 ) (3 , 02 9 . 86 ) 38 8 . (3 . 06 ) (6 4 4 . 18 ) 61 6 . (0 . 56 ) (2 8 . 74 ) (0 . 02 ) (2 8 . 76 ) Un i v e r s i t y o f I d a h o 29 . 44 . 74 . 5 1 (7 4 . 17 ) SI B a d e b i t St . J o s e p h (1 0 . 85 ) (6 , 52 1 . 5 9 ) 20 , 62 7 . 6. 3 2 14 , 11 2 . (1 4 , 16 0 . 22 ) 11 . 7 2 (3 6 . 04 ) (2 0 , 62 7 . 73 ) 66 6 . 70 ) (9 . 74 ) (2 3 , 34 0 . 21 ' To t a l A c c t 1 9 1 . 4 0 87 1 . 9 5 25 9 , 92 7 . 39 , 08 8 . (2 9 9 , 60 0 . 3 6 ) 54 9 . 00 2 , 96 4 . (9 2 6 , 42 1 . 2 1 ) (3 1 7 , 12 7 . 61 ) 49 9 . 76 2 , 91 4 . (2 0 , 57 0 . 88 ) (3 4 6 , 76 7 . 94 ) 48 2 . 39 6 , 05 8 . .: J A v i s t a U t i l i t i e s St a t e o f I d a h o Ac c o u n t 1 9 1 . 40 D e t a i l 61 3 0 / 0 3 6/ 3 0 / 0 3 7/ 3 1 1 0 3 7/ 3 1 / 0 3 8/ 3 1 / 0 3 8/ 3 1 / 0 3 9/ 3 0 / 0 3 9/ 3 0 / 0 3 10 / 3 1 / 0 3 10 / 3 1 / 0 3 Ba l a n c e Am o r t i z a t i o n In t e r e s t Ba l a n c e Am o r t i z a t i o n In t e r e s t Ba l a n c e Am o r t i z a t i o n In t e r e s t Ba l a n c e Am o r t i z a t i o n In t e r e s t Ba l a n c e Am o r t i z a t i o n F1 f I I l C u s t o m e r s (6 7 , 32 1 . 4 6 ) 13 , 67 7 . (1 0 0 . 80 ) (5 3 , 74 5 . 13 ) 89 8 . (8 2 . 16 ) (4 4 92 9 . 23 ) 82 9 . (6 6 . 69 ) (3 5 , 16 5 . 96 ) 12 , 38 1 . (4 8 . 29 ) (2 2 , 83 2 . 40 ) 16 , 49 1 . 1 0 Al l S a l e s C u s t o m e r s 30 5 , 29 9 . (2 7 4 , 79 7 . 5 7 ) 27 9 . 03 5 , 78 1 . 2 8 (1 7 8 , 40 8 . 89 ) 91 0 . 86 2 , 28 3 . 3 6 (1 9 6 , 27 9 . 10 ) 60 6 . 67 0 , 61 1 . 1 6 (2 4 7 , 40 9 . 92 ) 24 4 . 42 7 , 44 6 . (1 5 0 , 71 7 . 3 2 ) CD A A s p h a l t CD A F i b e r F u e l (3 8 5 . 27 ) (0 . 64 ) (3 8 5 . 91 ) (0 . 64 ) (3 8 6 . 5 5 ) (0 . 64 ) (3 8 7 . 19 ) (0 . 65 ) (3 8 7 . 84 ) CD A R e s o r t (1 , 08 4 . 60 ) (1 , 50 5 . 21 ) (3 . 06 ) (2 , 59 2 . 87 ) (2 , 53 8 . 87 ) (6 . 44 ) (5 , 13 8 . 18 ) (2 , 41 8 . 32 ) (1 0 . 5 8 ) (7 , 56 7 . 08 ) 41 8 . (1 0 . 60 ) (5 , 15 9 . 3 6 ) Hu g h e s G r e e n h o u s e 39 . 39 . 39 . 40 . 40 . Id a h o A s p h a l t (1 0 . 09 ) (0 . 02 ) (1 0 . 11 ) (0 . 02 ) (1 0 . 13 ) (0 . 02 ) (1 0 . 15 ) (0 . 02 ) (1 0 . 17 ) In t e r s t a t e A s p h a l t 12 5 . 12 5 . 12 6 . 12 6 . 12 6 . Ko o t e n a i M e d i c a l C e n t e r Li g n e t i c s (1 . 1 2 ) (1 . 1 2 ) (1 . 1 2 ) (1 . 1 2 ) (1 . 1 2 ) Lo u i s i a n a P a c i f i c 76 . 76 . 76 . 76 . 76 . Me n i t t B r o t h e r s 20 5 . 0. 3 4 20 6 . 0.3 4 20 6 . 0. 3 4 20 6 . 20 7 . Po t l a t c h 61 9 . 1.0 3 62 0 . 1.0 3 62 1 . 8 6 1. 0 4 62 2 . 1. 0 4 62 3 . St i m s o n L u m b e r - R i v e r A v e . (3 4 5 . 92 ) (0 . 58 ) (3 4 6 . 50 ) (0 . 5 8 ) (3 4 7 . 08 ) (0 . 58 ) (3 4 7 . 66 ) (0 . 58 ) (3 4 8 . 24 ) St i m s o n L u m b e r - S e l t i c e W a y (3 , 00 4 . 74 ) (5 . 01 ) (3 , 00 9 . 75 ) (5 . 02 ) (3 , 01 4 . 77 ) (5 . 02 ) (3 , 01 9 . 79 ) (5 . 03 ) (3 , 02 4 . 82 ) Un i v e r s i t y o f I d a h o 29 . 29 . 29 . 29 . 29 . St . J o s e p h (6 , 46 7 . 5 1 ) (1 0 . 78 ) (6 , 47 8 . 29 ) (1 0 . 80 ) (6 , 48 9 . 09 ) (1 0 . 82 ) (6 , 49 9 . 91 ) (1 0 . 83 ) (6 , 51 0 . 74 ) To t a l A c c t 1 9 1 . 4 0 22 7 , 78 1 . 1 5 (2 6 2 , 62 5 . 65 ) 16 0 . 97 0 , 31 6 . (1 7 2 , 04 9 . 70 ) 80 7 . 80 3 , 07 3 . (1 8 8 , 86 7 . 46 ) 51 4 . 61 8 , 72 0 . (2 3 2 , 60 9 . 75 ) 17 0 . 39 0 , 28 1 . 6 1 (1 3 4 , 22 6 . 22 ) Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . 4 1 4/ 3 0 / 0 4 A& G In t e r e s t Ba l a n c e 5/ 3 1 / 0 4 5/ 3 1 / 0 4 5/ 3 1 / 0 4 Ca s c a d e 5/ 3 1 / 0 4 A& G In t e r e s t Le w i s t o n Ba l a n c e Of f - Sy s t e m De f e r r a l s 5/ 3 1 / 0 4 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s Me t e r 6/ 3 0 / 0 4 Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i Er r o r CD A A s p h a l t (0 . 06 ) (7 7 . 83 ) (0 . 06 ) (7 7 . 89 ) CD A R e s o r t (0 . 15 ) (1 7 5 . 57 ) (0 . 15 ) (1 7 5 . 72 ) CD A F i b e r F u e l (0 . 14 ) (1 6 6 . 53 ) (0 . 14 ) (1 6 6 . 67 ) Id a h o A s p h a l t (0 . 18 ) (0 . 18 ) Im s a m e t In t e r s t a t e A s p h a l t (7 . 82 ) (9 , 39 4 . 40 ) 18 1 . (1 6 6 . 21 ) (3 . 26 ) (7 . 82 ) 92 0 . (4 , 47 0 . 33 ) Ko o t e n a i M e d i c a l C e n t e r (0 . 03 ) (3 4 . 22 ) (0 . 03 ) (3 4 . 25 ) Li g n e t i c s (0 . 05 ) (0 . 05 ) LP - B o n n e r s F e r r y (0 . 10 ) (1 1 8 . 06 ) (0 . 10 ) (1 1 8 . 14 ) LP - S a n d p o i n t Me r r i t t B r o t h e r s Po t l a t c h 10 . 10 . St i m s o n L u m b e r ( R i v e r A v e ) (9 1 . 63 ) (5 . 01 ) 85 8 . 23 5 . 4 8 27 0 . (2 1 6 . 10 ) (5 9 . 75 ) 75 . (4 . 24 ) 67 3 . 83 5 . St i m s o n L u m b e r ( S e l t i c e ) (0 . 60 ) 11 2 . 16 . (1 5 . 52 ) (0 . 4 7 ) (0 . 30 ) 12 4 . St . J o s e p h (1 8 . 80 ) (3 . 55 ) 81 9 . 86 ) 50 7 . 38 2 . 98 ) (2 7 . 16 ) (3 . 98 ) 13 , 03 5 . 30 8 . Un i v e r s i t y o f I d a h o (0 . 37 ) (4 4 2 . 26 ) (0 . 37 ) (4 4 2 . 63 ) Fi r m C u s t o m e r s (2 2 , 61 3 . 06 ) 49 6 . 68 6 , 50 9 . 4 6 30 4 , 00 9 . (1 4 , 29 4 . 46 ) 17 , 94 6 . 70 0 . 38 9 , 31 5 . 38 4 , 18 6 . Sa l e s C u s t o m e r s (2 , 91 7 . 86 ) 15 8 . 10 3 , 78 5 . 16 1 , 26 1 . (1 4 7 98 6 . 75 ) (2 , 90 6 . 71 ) 90 . 06 7 84 8 . 18 2 , 09 2 . (2 2 , 70 5 . 29 ) 94 1 . 67 ) 64 4 . 77 7 05 1 . 16 3 , 20 1 . 30 5 , 29 0 . (1 4 9 , 76 7 . 56 ) (1 4 , 35 4 . 68 ) 18 , 02 1 . (2 , 94 1 . 67 ) 78 0 . 47 9 , 79 4 . 57 7 , 07 6 . -1 7 -- - Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . 3/ 3 1 / 0 4 3/ 3 1 / 0 4 3/ 3 1 / 0 4 Ca s c a d e 3/ 3 1 / 0 4 A& G In t e r e s t Ba l a n c e 4/ 3 0 / 0 4 4/ 3 0 / 0 4 4/ 3 0 / 0 4 Ca s c a d e Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s 4/ 3 0 / 0 4 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s CD A A s p h a l t (0 . 06 ) (7 7 . 77 ) CD A R e s o r t (0 . 15 ) (1 7 5 . 42 ) CD A F i b e r F u e l (0 . 14 ) (1 6 6 . 39 ) Id a h o A s p h a l t (0 . 18 ) Im s a m e t In t e r s t a t e A s p h a l t (7 . 82 ) (9 , 38 6 . 58 ) Ko o t e n a i M e d i c a l C e n t e r (0 . 03 ) (3 4 . 19 ) Li g n e t i c s (0 . 05 ) LP - B a n n e r s F e r r y (0 . 10 ) (1 1 7 . 96 ) LP - S a n d p o i n t Me r r i t t B r o t h e r s Po t l a t c h 10 . St i m s o n L u m b e r ( R i v e r A v e ) 11 5 . 46 3 . (9 9 0 . 07 ) (5 5 . 18 ) (2 9 0 . 10 ) (2 2 . 62 ) 1, 4 2 7 . (6 1 . 36 ) 87 6 . 4 1 (2 3 0 . 28 ) (5 7 . 93 ) St i m s o n L u m b e r ( S e l t i c e ) 73 . (2 3 . 24 ) (0 . 37 ) (1 . 96 ) (0 . 53 ) 10 7 . (0 . 01 ) (0 . 05 ) (0 . 38 ) St . J o s e p h 95 7 . (6 2 1 . 85 ) (1 4 . 20 ) (3 . 63 ) (3 , 70 2 . 60 ) (2 3 0 . 38 ) (8 6 4 . 53 ) Un i v e r s i t y o f I d a h o (0 . 37 ) (4 4 1 . 89 ) Fir m C u s t o m e r s 12 0 , 03 8 . (1 4 , 29 9 . 13 ) (7 5 , 17 6 . 79 ) 40 9 . 50 6 , 63 7 . 21 6 , 28 4 . (1 4 29 6 . 37 ) Sa l e s C u s t o m e r s 40 0 , 15 5 . (1 2 7 , 14 5 . 86 ) (2 , 90 4 . 32 ) 11 7 . 27 6 , 43 4 . (3 5 , 74 6 . 76 ) (1 3 4 , 14 3 . 53 ) 40 5 , 30 1 . 12 0 , 50 4 . (1 2 8 , 78 1 . 02 ) (1 4 , 35 4 . 68 ) (7 5 , 46 8 . 85 ) (2 , 94 1 . 67 ) 51 4 . 77 0 , 51 9 . (3 6 , 03 8 . 51 ) 21 7 , 16 6 . 4 0 (1 3 5 , 23 8 . 39 ) (1 4 , 35 4 . 68 ) .. - 0 Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . 4 1 Ca s c a d e 1/ 3 1 / 0 4 A& G In t e r e s t Ba l a n c e 2/ 2 9 / 0 4 2/ 2 9 / 0 4 2/ 2 9 / 0 4 Ca s c a d e 2/ 2 9 / 0 4 A& G In t e r e s t Ba l a n c e Re v e n u e Of f - Sy s t e m De f e r r a l s 2/ 2 9 / 0 4 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s 3/ 3 1 / 0 4 Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i CD A A s p h a l t (0 . 06 ) (7 7 . 65 ) (0 . 06 ) (7 7 . 71 ) CD A R e s o r t (0 . 15 ) (1 7 5 . 12 ) (0 . 15 ) (1 7 5 . 27 ) CD A F i b e r F u e l (0 . 14 ) (1 6 6 . 11 ) (0 . 14 ) (1 6 6 . 25 ) Id a h o A s p h a l t (0 . 18 ) (0 . 18 ) Im s a m e t In t e r s t a t e A s p h a l t (7 . 80 ) (9 , 37 0 . 95 ) (7 . 81 ) (9 , 37 8 . 76 ) Ko o t e n a i M e d i c a l C e n t e r (0 . 03 ) (3 4 . 13 ) (0 . 03 ) (3 4 . 16 ) Li g n e t i c s (0 . 05 ) (0 . 05 ) LP - B o n n e r s F e r r y (0 . 10 ) (1 1 7 . 76 ) (0 . 10 ) (1 1 7 . 86 ) LP - S a n d p o i n t Me r r i t t B r o t h e r s Po t l a t c h 10 . 4 8 10 . St i m s o n L u m b e r ( R i v e r A v e ) (3 4 . 50 ) 33 . (1 3 . 17 ) (2 . 19 ) (1 , 43 6 . 22 ) 86 2 . (5 7 9 . 11 ) (4 7 9 . 01 ) (4 1 . 7 2 ) (1 0 8 . 85 ) (1 0 . 99 ) (0 . 93 ) (7 9 4 . 46 ) St i m s o n L u m b e r ( S e l t i c e ) 47 . 14 . (0 . 84 ) (3 . 63 ) (0 . 06 ) (0 . 16 ) (0 . 08 ) 57 . St . J o s e p h (1 2 . 72 ) (6 . 73 ) (6 , 55 7 . 71 ) 09 3 . (5 3 8 . 39 ) (1 2 . 35 ) (4 . 82 ) (5 , 02 0 . 02 ) Un i v e r s i t y o f I d a h o (0 . 37 ) (4 4 1 . 15 ) (0 . 37 ) (4 4 1 . 52 ) Fir m C u s t o m e r s (1 4 , 32 0 . 18 ) 13 , 99 4 . 73 6 . 72 5 , 50 2 . (1 9 8 , 67 9 . 62 ) (1 4 31 2 . 90 ) (3 7 , 34 3 . 46 ) 50 0 . 47 5 , 66 6 . Sa l e s C u s t o m e r s (2 , 91 5 . 78 ) (5 8 8 . 08 ) (3 5 8 , 06 3 . 59 ) 49 4 53 6 . (1 2 7 , 19 6 . 49 ) (2 , 91 8 . 25 ) (1 4 6 . 53 ) 21 1 . (1 4 , 35 4 . 68 ) 02 7 . 94 1 . 67 ) 13 0 . 34 9 , 12 4 . 49 8 , 50 6 . (1 9 9 , 25 9 . 57 ) (1 2 8 , 21 7 . 52 ) (1 4 , 35 4 . 68 ) (3 7 45 2 . 4 7 ) (2 , 94 1 . 67 ) 33 9 . 46 5 , 74 4 . Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . Ba l a n c e 12 / 3 1 / 0 3 12 / 3 1 / 0 3 12 / 3 1 / 0 3 Ca s c a d e 12 / 3 1 / 0 3 Tr a c k e r A& G In t e r e s t Ba l a n c e 1/ 3 1 / 0 4 1/ 3 1 / 0 4 1/ 3 1 / 0 4 12 / 3 1 / 0 3 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m Tr a n s f e r De f e r r a l s 1/ 3 1 / 0 4 Co m m o d i t y De m a n d Be n c h m a r k De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s CD A A s p h a l t (8 7 . 06 ) (0 . 14 ) (7 7 . 59 ) CD A R e s o r t 57 8 . (7 5 3 . 62 ) (1 7 4 . 97 ) CD A F i b e r F u e l 47 4 . (6 4 1 . 18 ) (1 6 5 . 97 ) Id a h o A s p h a l t 24 . (2 5 . 19 ) (0 . 18 ) Im s a m e t In t e r s t a t e A s p h a l t (2 4 , 02 3 . 4 7 ) 13 3 . (1 9 2 . 33 ) 14 , 75 0 . (4 . 05 ) (2 7 . 80 ) (9 , 36 3 . 15 ) Ko o t e n a i M e d i c a l C e n t e r (3 9 . 10 ) (0 . 06 ) (3 4 . 10 ) Li g n e t i c s (2 . 81 ) (0 . 05 ) LP - B o n n e r s F e r r y (3 0 8 . 05 ) 19 0 . (0 . 35 ) (1 1 7 . 66 ) LP - S a n d p o i n t (0 . 01 ) Me r r i t t B r o t h e r s (7 1 5 . 86 ) 72 1 . (0 . 59 ) Po t l a t c h (1 , 53 8 . 83 ) 55 0 . (1 . 27 ) 10 . St i m s o n L u m b e r ( R i v e r A v e ) (2 , 73 1 . 36 ) 33 9 . (3 4 4 . 12 ) (4 8 7 . 05 ) (2 3 . 53 ) (3 7 . 4 3 ) (5 1 4 . 68 ) (1 0 . 26 ) (5 . 45 ) (3 , 81 4 . 85 ) 81 5 . (7 6 3 . 86 ) (6 5 6 . 50 ) St i m s o n L u m b e r ( S e l t i c e ) 66 3 . (6 1 6 . 00 ) 47 . St . J o s e p h (2 3 , 52 7 . 83 ) 41 7 . (5 9 9 . 4 9 ) 14 , 16 0 . (1 2 . 63 ) (2 7 . 58 ) (9 , 59 0 . 01 ) 68 6 . (6 3 4 . 28 ) Un i v e r s i t y o f I d a h o (5 1 4 . 15 ) 74 . (0 . 80 ) (4 4 0 . 78 ) Fi r m C u s t o m e r s 05 0 , 36 3 . (2 0 9 , 63 2 . 22 ) (1 4 , 33 1 . 15 ) (2 2 , 80 4 . 42 ) 23 6 , 83 0 . 74 2 . 04 2 , 16 8 . (3 1 7 07 6 . 01 ) Sa l e s C u s t o m e r s (1 , 66 7 , 42 3 . 74 ) 96 , 30 0 . (1 3 8 , 34 4 . 30 ) 66 0 , 68 2 . (2 , 91 4 . 73 ) (2 , 26 5 . 93 ) 05 3 , 96 5 . 89 ) 84 4 , 77 1 . (1 4 5 , 36 5 . 45 ) (6 6 8 , 80 2 . 08 ) 97 , 19 0 . (2 0 9 , 97 6 . 34 ) (1 3 9 , 62 3 . 17 ) (1 4 , 35 4 . 68 ) (2 2 , 84 1 . 85 ) 92 6 , 42 1 . (2 , 94 1 . 67 ) (5 8 6 . 4 4 ) (3 5 , 51 4 . 14 ) 85 2 , 27 2 . (3 1 7 , 83 9 . 87 ) (1 4 6 , 65 6 . 23 ) -- v Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . Ca s c a d e 10 / 3 1 / 0 3 A& G In t e r e s t Ba l a n c e 11 / 3 0 / 0 3 11 / 3 0 / 0 3 11 / 3 0 / 0 3 Ca s c a d e 11 / 3 0 / 0 3 A& G In t e r e s t Re v e n u e Of f - Sy s t e m De f e r r a l s 11 / 3 0 / 0 3 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i CD A A s p h a l t (0 . 14 ) (8 6 . 92 ) (0 . 14 ) CD A R e s o r t 57 7 . CD A F i b e r F u e l 47 4 . Id a h o A s p h a l t 24 . Im s a m e t In t e r s t a t e A s p h a l t (2 8 . 96 ) (3 5 . 4 6 ) (2 2 , 43 4 . 88 ) (1 , 08 4 . 29 ) (4 5 5 . 89 ) (9 . 73 ) (3 8 . 68 ) Ko o t e n a i M e d i c a l C e n t e r (0 . 06 ) (3 9 . 03 ) (0 . 07 ) Li g n e t i c s LP - B o n n e r s F e r r y (0 . 51 ) (3 0 7 . 54 ) (0 . 51 ) LP - S a n d p o i n t (0 . 01 ) Me r r i t t B r o t h e r s (1 . 19 ) (7 1 4 . 67 ) (1 . 19 ) Po t l a t c h (2 . 56 ) (1 , 53 6 . 27 ) (2 . 56 ) St i m s o n L u m b e r ( R i v e r A v e ) (1 0 . 91 ) (9 . 45 ) (2 6 . 26 ) (8 2 1 . 21 ) 14 5 . 73 ) (2 4 0 . 69 ) (4 8 1 . 72 ) (1 5 . 90 ) (1 2 . 87 ) (1 0 . 28 ) (2 . 96 ) St i m s o n L u m b e r ( S e l t i c e ) 66 1 . St . J o s e p h (3 8 . 73 ) (3 2 . 45 ) (2 1 , 00 9 . 03 ) (1 , 73 6 . 17 ) (7 2 9 . 97 ) (1 5 . 58 ) (3 7 . 08 ) Un i v e r s i t y o f I d a h o (0 . 85 ) (5 1 3 . 29 ) (0 . 86 ) Fi r m C u s t o m e r s (1 4 , 34 3 . 77 ) (1 2 , 42 7 . 07 ) 96 3 . 29 1 , 48 1 . (2 1 7 , 11 5 . 32 ) (1 4 33 8 . 78 ) (1 1 , 61 3 . 61 ) 94 9 . Sa l e s C u s t o m e r s (2 , 84 7 . 72 ) (1 , 81 5 . 98 ) (1 , 20 2 , 15 5 . 26 ) (3 2 3 , 82 2 . 20 ) (1 3 6 , 15 0 . 89 ) (2 , 90 6 . 08 ) (2 , 38 9 . 31 ) (1 4 35 4 . 68 ) (1 2 , 43 6 . 52 ) (2 , 94 1 . 67 ) 77 . 43 , 60 4 . (3 2 7 , 78 8 . 39 ) (2 1 7 , 35 6 . 01 ) (1 3 7 , 81 8 . 47 ) (1 4 , 35 4 . 68 ) (1 1 , 62 6 . 4 8 ) (2 , 94 1 . 67 ) (5 2 0 . 56 ) Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . Ba l a n c e 9/ 3 0 / 0 3 9/ 3 0 / 0 3 9/ 3 0 / 0 3 Ca s c a d e 9/ 3 0 / 0 3 A& G In t e r e s t Ba l a n c e 10 / 3 1 / 0 3 10 / 3 1 / 0 3 10 / 3 1 / 0 3 9/ 3 0 / 0 3 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s 10 / 3 1 / 0 3 Co m m o d i t y De m a n d Be n c h m a r k De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s CD A A s p h a l t (8 6 . 64 ) (0 . 14 ) (8 6 . 78 ) CD A R e s o r t 57 5 . 57 6 . CD A F i b e r F u e l 47 2 . 47 3 . Id a h o A s p h a l t 24 . 24 . Im s a m e t In t e r s t a t e A s p h a l t (2 0 , 4 8 6 . 41 ) 44 4 . (2 , 02 7 . 68 ) (4 3 . 86 ) (3 3 . 83 ) (2 0 , 14 7 . 16 ) (8 2 8 . 03 ) (1 , 39 5 . 27 ) Ko o t e n a i M e d i c a l C e n t e r (3 8 . 91 ) (0 . 06 ) (3 8 . 97 ) Li g n e t i c s LP - B o n n e r s F e r r y (3 0 6 . 52 ) (0 . 51 ) (3 0 7 . 03 ) LP - S a n d p o i n t (0 . 01 ) (0 . 01 ) Me r r i t t B r o t h e r s (7 1 2 . 29 ) (1 . 19 ) (7 1 3 . 4 8 ) Po t l a t c h (1 , 53 1 . 16 ) (2 . 55 ) (1 , 53 3 . 71 ) St i m s o n L u m b e r ( R i v e r A v e ) 56 8 . 35 0 . 13 7 . (1 , 94 9 . 4 0 ) (5 . 84 ) (8 . 34 ) (4 2 . 17 ) 1. 3 5 05 1 . (7 5 0 . 90 ) 19 0 . 26 5 . 30 ) St i m s o n L u m b e r ( S e l t i c e ) 65 9 . 66 0 . St . J o s e p h (1 8 , 28 7 . 63 ) 31 5 . (1 , 92 0 . 47 ) (4 1 . 54 ) (3 0 . 18 ) (1 7 , 96 4 . 4 6 ) (1 , 10 7 . 39 ) 86 6 . 00 ) Un i v e r s i t y o f I d a h o (5 1 1 . 59 ) (0 . 85 ) (5 1 2 . 44 ) Fi r m C u s t o m e r s 76 2 , 64 2 . 33 7 , 17 2 . (1 4 34 8 . 84 ) (2 0 , 49 0 . 19 ) 52 3 . 1 , 06 6 , 49 9 . 24 9 , 78 8 . Sa l e s C u s t o m e r s (1 , 00 1 , 12 8 . 12 ) 15 6 , 84 2 . (1 3 0 , 09 2 . 50 ) (2 , 81 4 . 10 ) 64 8 . 62 ) (9 7 8 , 84 1 . 21 ) (8 1 43 2 . 78 ) (1 3 7 , 21 7 . 57 ) (2 7 8 , 14 2 . 4 8 ) 16 3 , 95 2 . 33 7 31 0 . (1 3 5 , 99 0 . 05 ) (1 4 , 35 4 . 68 ) (2 0 , 4 9 8 . 53 ) (2 , 94 1 . 67 ) (1 9 0 . 67 ) 49 , 14 4 . (8 4 , 11 9 . 10 ) 24 9 , 97 8 . (1 4 1 , 74 4 . 14 ) Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . 4 1 Ca s c a d e 7/ 3 1 / 0 3 A& G In t e r e s t Ba l a n c e 8/ 3 1 / 0 3 8/ 3 1 / 0 3 8/ 3 1 / 0 3 Ca s c a d e 8/ 3 1 / 0 3 A& G In t e r e s t Re v e n u e Of f - Sy s t e m De f e r r a l s 8/ 3 1 / 0 3 Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i CD A A s p h a l t (0 . 14 ) (8 6 . 50 ) (0 . 14 ) CD A R e s o r t 57 4 . CD A F i b e r F u e l 47 1 . Id a h o A s p h a l t 24 . Im s a m e t In t e r s t a t e A s p h a l t (4 7 . 63 ) (2 5 . 61 ) (1 4 , 95 3 . 93 ) 70 9 . 08 ) (3 , 71 6 . 67 ) (7 7 . 22 ) (2 9 . 51 ) Ko o t e n a i M e d i c a l C e n t e r (0 . 06 ) (3 8 . 85 ) (0 . 06 ) Li g n e t i c s LP - B o n n e r s F e r r y (0 . 51 ) (3 0 6 . 01 ) (0 . 51 ) LP - S a n d p o i n t (0 . 01 ) Me r r i t t B r o t h e r s (1 . 1 8 ) (7 1 1 . 10 ) (1 . 19 ) Po t l a t c h (2 . 54 ) 52 8 . 61 ) (2 . 55 ) St i m s o n L u m b e r ( R i v e r A v e ) 56 7 . St i m s o n L u m b e r ( S e l t i c e ) 65 8 . St . J o s e p h (3 5 . 98 ) (2 6 . 21 ) (1 5 , 4 2 1 . 50 ) (8 8 1 . 43 ) (1 , 91 6 . 81 ) (3 9 . 82 ) (2 8 . 07 ) Un i v e r s i t y o f I d a h o (0 . 85 ) (5 1 0 . 74 ) (0 . 85 ) Fi r m C u s t o m e r s (1 4 , 84 4 . 4 1 ) (1 6 , 19 6 . 90 ) 37 8 . 40 7 73 8 . 38 1 09 7 . (1 4 , 35 4 . 68 ) (1 2 , 81 2 . 54 ) 97 4 . Sa l e s C u s t o m e r s (2 , 85 8 . 06 ) 37 1 . 80 ) (7 9 8 , 33 7 . 28 ) (6 2 , 51 6 . 13 ) (1 3 5 , 95 1 . 7 6 ) 82 4 . 63 ) (1 , 4 9 8 . 32 ) (1 4 84 4 . 41 ) (1 6 , 19 6 . 90 ) (2 , 94 1 . 67 ) (1 , 04 6 . 37 ) (4 2 1 , 85 5 . 94 ) (6 5 , 10 6 . 64 ) 38 1 09 7 . (1 4 1 , 58 5 . 24 ) (1 4 35 4 . 68 ) (1 2 81 2 . 54 ) (2 , 94 1 . 67 ) (5 8 2 . 85 ) -1 : 7 Av i s t a U t i l i t i e s St a t e o f I d a h o Re c a p o f A c c o u n t 1 9 1 . 4 1 Ba l a n c e RP 9 5 - 4 0 9 6/ 3 0 / 0 3 6/ 3 0 / 0 3 6/ 3 0 / 0 3 Ca s c a d e 6/ 3 0 / 0 3 A& G In t e r e s t Ba l a n c e 7/ 3 1 / 0 3 7/ 3 1 / 0 3 7/ 3 1 / 0 3 6/ 3 0 / 0 3 In t e r e s t Co m m o d i t y De m a n d Be n c h m a r k Re v e n u e Of f - Sy s t e m De f e r r a l s 7/ 3 1 / 0 3 Co m m o d i t y De m a n d Be n c h m a r k Co r r e c t i o n De f e r r a l De f e r r a l De f e r r a l s Ca p . R e i De f e r r a l De f e r r a l De f e r r a l s CD A A s p h a l t (8 6 . 39 ) (0 . 14 ) (8 6 . 36 ) CD A R e s o r t 58 5 . (1 3 . 16 ) 57 3 . CD A F i b e r F u e l 48 1 . 4 0 (1 1 . 19 ) 47 1 . Id a h o A s p h a l t 25 . (0 . 4 4 ) 24 . Im s a m e t In t e r s t a t e A s p h a l t (1 4 , 88 4 . 67 ) (1 6 . 84 ) (8 5 5 . 24 ) (1 8 . 84 ) (2 5 . 55 ) (1 5 , 79 8 . 58 ) 19 9 . 28 1 . 46 ) Ko o t e n a i M e d i c a l C e n t e r (3 8 . 82 ) (0 . 06 ) (3 8 . 79 ) Li g n e t i c s (0 . 05 ) LP - B o n n e r s F e r r y (3 0 8 . 31 ) (0 . 51 ) (3 0 5 . 50 ) LP - S a n d p o i n t (0 . 01 ) (0 . 01 ) Me r r i t t B r o t h e r s (7 2 1 . 32 ) 12 . (1 . 19 ) (7 0 9 . 92 ) Po t l a t c h (1 , 55 0 . 57 ) 27 . (2 . 56 ) (1 , 52 6 . 07 ) St i m s o n L u m b e r ( R i v e r A v e ) 57 4 . (8 . 98 ) 56 6 . St i m s o n L u m b e r ( S e l t i c e ) 66 6 . (9 . 75 ) 65 7 . St . J o s e p h (1 4 , 36 0 . 57 ) (3 1 . 68 ) (1 , 60 8 . 66 ) (3 5 . 4 3 ) (2 5 . 32 ) (1 6 , 05 2 . 64 ) 2, 4 1 6 . (1 , 72 3 . 31 ) Un i v e r s i t y o f I d a h o (5 1 0 . 33 ) (0 . 85 ) (5 0 9 . 89 ) Fi r m C u s t o m e r s (2 3 6 , 40 4 . 74 ) 63 2 . 30 8 , 56 0 . (1 4 , 84 4 . 41 ) (1 1 70 3 . 37 ) (1 5 7 . 64 ) 08 3 . 39 1 , 31 7 . Sa l e s C u s t o m e r s (7 1 0 , 87 7 . 39 ) (4 4 8 . 17 ) 58 1 . 78 ) (1 3 1 09 6 . 27 ) 88 7 . 40 ) (1 , 29 7 . 98 ) (8 4 9 , 18 8 . 99 ) 19 1 , 98 9 . (1 3 6 , 90 7 . 81 ) (9 7 7 , 40 7 . 25 ) 19 7 . (2 , 63 0 . 30 ) 30 8 , 56 0 . (1 3 3 , 56 0 . 17 ) (1 4 84 4 . 4 1 ) (1 1 , 70 3 . 37 ) (2 , 94 1 . 67 ) 50 7 . 95 ) (8 3 4 , 83 7 . 25 ) 19 7 60 5 . 39 1 , 31 7 . (1 4 0 , 91 2 . 58 ) 'f ) t: r A VIST A UTILITIES Exhibit " Pipeline Tariff Sheets Used In This Filing July 23, 2004 Northwest Pipeline Corporation FERC Gas Tariff Third Revised Volume No. Twenty-Seventh Revised Sheet No. Superseding Twenty-Sixth Revised Sheet No. STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-1, TF-2 and TI- (Dollars per Dth) Ra te Schedule and Type of Rate Base Tariff Rate Minimum Maximum ACA ( 2 ) Currently Effective Tariff Rate (3) Minimum Maximum Rate Schedule TF-(4) (5) Reservation (Large Customer) System-Wide 15 Year Evergreen Exp. 25 Year Evergreen Exp. 00000 00000 00000 27685 39439 37790 00000 00000 00000 27685 39439 37790 Volumetric (Large Customer)01225 03000 00210 01435 03210 (Small Customer)( 6)01225 58521 00210 01435 58731 Scheduled Overrun 01225 30760 00210 01435 30970 ~ate Schedule TF-(4) (5) Reservation 00000 27685 00000 27685 Volumetric 01225 03000 01225 03000 Scheduled Daily Overrun 01225 30760 01225 30760 Annual Overrun 01225 30760 .... 01225 30760 Rate Schedule TI- Volumetric (7 ) Scheduled Overrun 01225 01225 30760 30760 00210 00210 01435 01435 30970 30970 Issued by: Laren M.Gertsch, Director Issued on: July 1, 2004 Effective: August 1, 2004 'VI 1.11 n'1I;;:t1. .I IlIelilie ,",VI IIVI GI.IVII FERC Gas Tariff Third Revised Volume No.Fourteenth Revised Sheet No. Superseding Thirteenth Revised Sheet No. STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedule LS- (Dollars per Dth) Type of Rate Currently EffectiveTariff Rate (1) Demand Charge ( 2 ) Capac i ty Charge ( 2 ) 02600 00332 Liquefaction Vaporization 55685 03030 Footnotes ( 1)Shippers receiving service under this rate schedule are required to furnish fuel reimbursement in-kind at the rate specified on Sheet No.14. (2 )Rates are daily rates computed on the basis of 365 days per year, except that rates for leap years are computed on the basis of 366 days. Issued by: Larry Larsen, Vice President Issued on: December 1, 2000 Effective: January 1,2001 VISTA UTILITIES Exhibit " Press Release July 23, 2004 ~~~ 'iI' Corp. News Release Contact: Media Contact: Catherine Markson (509) 495-2916 catherine.markson(g)avistacorp.com Investor Contact: Angela Teed (509) 495-2930 angela.teed(g)avistacorp.com FOR IMMEDIATE RELEASE: July 23, 2004 8:30 a.m. EDT A vista Utilities Files for Natural Gas Price Adjustment in Idaho New rates would become effective on or about Sept. if approved by regulators Spokane, Wash.: A vista Corp. (NYSE:A VA) filed a request today with Idaho regulators to increase natural gas rates to reflect higher current and projected wholesale natural gas prices. This request is a Purchased Gas Cost Adjustment (PGA) that is filed annually to reflect changes in the cost of gas purchased by A vista to serve customers. Any increases or decreases related to these PGA filings directly result from the cost of gas purchased in the marketplace. A vista Utilities makes no additional profits from these rate changes. This proposed increase reflects higher wholesale natural gas prices during 2004, as compared to 2003. These higher prices are expected to continue at or near current levels through the coming winter. The market price for natural gas can fluctuate based on supply and demand, similar to the prices for commodities such as wheat or crude oil. The increase in the wholesale cost of gas during 2004 is due to factors that affect short-term supply and demand, as well as the overall increase seen in other energy pnces. A vista is requesting an overall price increase of 14.2 percent, or $7.8 million in annual revenues. A residential or small business customer using an average of 70 therms per month can expect to see an average increase of $8.21 per month, or about 14.2 percent. Larger commercial and industrial customers can expect to see an average increase between 15.9 and 17.2 percent, with the higher increase percentages due to lower base rates. This PGA request is independent of the general rate increase request filed by A vista with the Idaho Public Utilities Commission (IPUC) in February. That request for an average natural gas price increase of 7.8 percent is related to the increased ownership and operating costs associated with delivering natural gas to the customer. Avista has not had a general natural gas rate increase since 1989. Decisions by the IPUC on these requests are expected simultaneously for an effective date on or about Sept. 9, 20040 - more - page two A vista Utilities Files for Natural Gas Price Adjustment in Idaho We understand the impact that increased prices have on our customers, especially on those who have the most difficulty paying their energy bill," said Scott Morris, president of A vista Utilities. " have a number of programs to assist our customers in managing their energy bills including Project Share, an emergency energy assistance program. Other customer programs offered by A vista include energy conservation and efficiency programs; Comfort Level Billing, a plan that averages annual energy bills into equal monthly payments; and CARES, a program for customers facing financial hardships that provides assistance with payment arrangements and referrals to community resources. A vista also offers energy conservation education including workshops or seniors, energy use guides and home visits by meter shop personnel to help customers reduce energy costs on a long-term basis. For more information on conservation tips, energy assistance programs, and bill payment plans, customers may visit www.avistautilities.com or call Avista at (800) 227-9187. A vista serves 62,000 natural gas customers in Idaho. This request to increase natural gas rates is subject to public review and a decision by the IPUC. Copies of the filing and proposed tariff changes are available in A vista s offices and the office of the IPUC. A vista Corp. is an energy company involved in the production, transmission and distribution of energy as well as other energy-related businesses. A vista Utilities is a company operating division that provides service to 325,000 electric and 300,000 natural gas customers in four western states. Avista non-regulated subsidiaries include A vista Advantage and A vista Energy. A vista Corp.' s stock is traded under the ticker symbol "A V A." For more information about Avista, please visit www.avistacorp.com A vista Corp. and the A vista Corp. logo are trademarks of A vista Corporation. All other trademarks mentioned in this document are the property of their respective owners. This news release contains forward-looking statements regarding the company s current expectations. Forward-looking statements are all statements other than historical facts. Such statements speak only as of the date of the news release and are subject to a variety of risks and uncertainties, many of which are beyond the company s control, which could cause actual results to differ materially from the expectations. These risks and uncertainties include, in addition to those discussed herein, all of the factors discussed in the company s Annual Report on Form 10-K for the year ended Dec. 31,2003, and the Quarterly Report on Form 10-Q for the quarter ended March 31, 2004. 0450-- VIST A UTILITIES Exhibit " Projected W ACOG July 23, 2004 Avista Utilities State of Idaho Estimated Commodity W ACOG (Based on 7/12/04 Forward Prices) Other Total Idaho Idaho Idaho Idaho Idaho Volumes WACOG Cost Cost Cost September 2004 888,450 $0.51825 $1,496,900 $1,496,900 October 243,010 $0.52755 765,900 $2,765,900 November 574 680 $0.56283 $5,388,900 $5,388,900 December 10,003,890 $0.59173 $5,919,600 $5,919,600 January 2005 597 200 $0.60843 $5,839,200 $5,839,200 February 361 990 $0.60473 $5,056,700 $5,056,700 March 8,469,220 $0.59143 $5,008,900 $5,008,900 April 868,490 $0.53079 $3,114,900 $3,114 900 May 737 500 $0.51799 936,000 936,000 June 226,730 $0.51929 156,300 $1,156,300 July 1 ,532 920 $0.52309 $801 800 $801 800 August 887 320 $0.52499 $990,800 $990,800 69,391,400 $39,475,900 $39,475,900 Volumes 69,391 400 Estimated W ACOG $0.5690