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HomeMy WebLinkAbout20050912Application.pdfECEiVED BEFORE THE IDAHO PUBLIC UTILITIES COMMISsf6N,t:P \? pJ'1 9:20, t ",!) ,- 'L.. . - IN THE MATTER OF THE APPLICATION OF VISTA UTILITIES FOR AN ORDER APPROVING A CHANGE IN NATURAL GAS RATES AND CHARGES . Pt~\~:~\JC , .~r \. I 1, ~ GO f"ltl\ S 51 Gdd , ,,~l I ,.- J A VU- G - 05--0~ Application is hereby made to the Idaho Public Utilities Commission for an Order approving a revised schedule of 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 November 1 , 2005. If approved as filed the Company s annual revenue will increase by approximately $15.7 million or about 23.80/0. 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: Kell yO. Norwood Vice President - State & Federal 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 Vice President and Chief Counsel for Regulatory & Governmental Affairs A vista Utilities O. Box 3727 Spokane, W A 99220-3727 III. The Applicant is a public utility engaged in the distribution of natural gas in certain portions of Eastern and Central Washington, Northern Idaho and Southwestern and Northeastern Oregon, and further engaged in the generation, transmission, and distribution of electricity in Eastern Washington and Northern Idaho. IV. Eighth Revision Sheet 150, which Applicant requests the Commission approve, is filed herewith as Exhibit ". Also included in Exhibit "A" is a copy of Eighth Revision Tariff Sheet 150 with the changes underlined. Also included in Exhibit "A" is a copy of Seventh Revision Tariff Sheet 150 with the proposed changes shown by lining over the current language or amounts. Also , Fifth Revision Sheet 155 , which Applicant requests the Commission approve, is also filed herewith as Exhibit ". Also included in Exhibit "A" is a copy of Fifth Revision Tariff Sheet 155 with the changes underlined. Also included in Exhibit A" is a copy of Fourth Revision Tariff Sheet 155 with the proposed changes shown by lining over the current language or amounts. 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. 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. VII. The circumstances and conditions relied on for approval of Applicant's revised rates are as follows: Applicant purchases natural gas for customer usage and 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's 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 21.443 cents per thermo This requested rate change consists of an increase of 21.047 cents per therm related to the commodity cost of purchasing and transporting gas for customer usage and an increase of 396 cents per therm related to fixed pipeline costs. The Company s present W ACOG included in its gas sales rates is 55.739 cents per therm, which was approved by the Commission in Order No. 29590. The W ACOG proposed in this requested increase is 76.786 cents per therm or an increase of 21.047 cents, reflecting first-of-the-month (FOM) forward gas prices as of August 4th, and hedges executed to date. Natural gas prices have risen considerably since August 4th, but using more recent forward prices would have further added to the proposed increase. Given the volatility in the wholesale gas market and the level of the proposed increase the company felt that the August 4th forward prices were reasonable to use to establish the proposed W ACOG. The company executes hedges to fix the price of gas on approximately 50% of its estimated annual gas sales for the forthcoming year. The company uses a dollar-cost averaging approach for executing hedges, with those volumes divided into 45-day execution "windows" between February 15 and November 15. The company has completed approximately 80% of its scheduled hedges for the forthcoming PGA year (November - October). In this filing, the Company is also 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 present amortization rate is a surcharge of 3 .093 cents per therm, the Company proposes to increase this amortization rate to 027 cents per therm, an increase of 1.934 cents per thermo The Company has a deferred gas cost balance of approximately $3.5 million as of June 30, 2005, reflecting higher gas costs than projected during the past year. The increase of 1.934 cents per therm is expected to recover this balance over 12 months. 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 21.443 cents per thermo Interruptible sales customers on Schedules 131 and 132 will see a rate increase of21.047 cents per thermo If the proposed increase to tariff sheet 155 is approved firm sales customers on Schedule 101 , 111 and 121 will see a rate increase of 1.934 cents per thermo The average residential customer using 70 therms per month will see an estimated increase of $16.36 per month or approximately 23.4%. The average percentage change for the various Schedules are shown on Exhibit C, page 2. VIII. Exhibit "C" attached hereto contains support for the rates proposed by Applicant contained in Exhibit " IX. Applicant is requesting that Applicant's rates be approved to become effective on November 1 , 2005. Applicant requests that, if appropriate, the Commission adopt the procedures prescribed by Rule 201-210, Modified Procedure. Applicant stands ready for immediate consideration on its Application. WHEREFORE, Applicant requests the Commission issue its Order finding Applicant's proposed rate to be just, reasonable, and nondiscriminatory and to become effective for all natural gas service on and after November 1 2005. Dated at Spokane, Washington, this 9th day of September 2005. VISTA UTILITIES "11 (:fa Kell yO. Norwood Vice President, State and Federal Regulation STATE OF WASHINGTON ) ss. County of Spokane Kelly O. Norwood, being first duly sworn, on oath deposes and says: that he is the Vice President of State and Federal Regulation of A vista Utilities; that he has read the above and foregoing Application, knows the contents thereof, and believes the same to be true. /-1 L,/?RJ .) Kelly O. Norwood Vice President, State and Federal Regulation SUBSCRIBED and sworn to before me this 9th day of September 2005. ~\\\\\"""III~ '!\\'.::t..S'dM '~ ~~" ~ ~(;) ~.:'r(L ?2 8~.;. ~~~~~.'~ .J~ . ' tn~ :::"'!8 "'\\190('1 , -c:. ' ~ 11.1\,.,/lO ()- ... 0\1 C - ~ ';$) .. '~O' ~. ...~ ~~' ~3uo\.s~. ~ ~ ~ u~,.:....",\.7' ~l IvS10 ,... So",~"'llIn"\\\~ Notary ublic in and for the State of Washington, residing in Spokane. A VIST A UTILITIES Exhibit " Proposed Tariff Sheets September 9, 2005 I.P.C. No. Eighth Revision Sheet 150 Canceling Seventh 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 33.173ct per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 31.797ct pertherm. (b) (c)The rate for transportation under Schedule 146 is to be decreased by OO.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 actual purchased gas costs incurred by the Company. Those differences are then collected from or refunded to customers under Schedule 155 Gas Rate Adjustment. Additional debits or credits for Pipeline refunds or charges , Pipeline capacity release revenues and miscellaneous revenues or expenses directly related to the Company s cost of purchasing gas to meet customer requirements will be recorded in the Balancing account. Deferred gas costs will be determined for individual customers served under Schedules 112 , 122, 132 and 146 , as well as for customers that switch to or from any of these service schedules to another schedule. The deferred gas cost balance for these customers will be based on monthly entries in the Balancing Account as described above. The deferred gas cost balance for each customer will be eliminated by either, 1) a lump-sum refund or surcharge, as applicable, or 2) an amortization rate per therm to reduce the balance prospectively. SPECIAL TERMS AND CONDITIONS: The rates named herein are subject to increases as set forth in Schedule 158. Issued September 9,2005 Effective November 1 2005 Issued by Avista Utilities By "~ AV1. ~~.gforwood - Vice-President, State & Federal Regulation I.P.C. No. Fifth Revision Sheet 155 Canceling Fourth Revision Sheet 155 AVISTA CORPORATION d/b/a A vista Utilities 155 SCHEDULE 155 GAS RATE ADJUSTMENT -IDAHO AVAILABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To adjust gas rates for amounts generated by the sources listed below. MONTHLY RATE:(a) The rates of firm gas Schedules 101 , 111 and 121 are to be increased by 027ct per therm in all blocks of these rate schedules. The rate of interruptible gas Schedule 131 is to be increased by 867ct per thermo (b) SOURCES OF MONTHLY RATE: Changes in the monthly rates above result from amounts which have been accumulated in the Purchase Gas Adjustment (PGA) Balancing Account as described in Schedule 150 - Purchase Gas Cost Adjustment. SPECIAL TERMS AND CONDITIONS: The above Monthly Rate is subject to the provisions of Tax Adjustment Schedule 158. Issued September 9,2005 Effective Novem ber 1 , 2005 Issued by Avista UtilitiesBy Kelly Norwood , Vice President, Rates & Regulation ~ ~"uv I.P.C. No.2? Eighth Revision Sheet 150 Canceling Seventh Revision Sheet 150 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) (b) The rates of firm gas Schedules 101 , 111, 112 , 121 and 122 are to be increased by 33.173 per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 31.797cj.per thermo (c)The rate for transportation under Schedule 146 is to be decreased by 00. OOOct per therm. 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 actual purchased gas costs incurred by the Company. Those differences are then collected from or refunded to customers under Schedule 155 Gas Rate Adjustment. Additional debits or credits for Pipeline refunds or charges, Pipeline capacity release revenues and miscellaneous revenues or expenses directly related to the Company s cost of purchasing gas to meet customer requirements will be recorded in the Balancing account. Deferred gas costs will be determined for individual customers served under Schedules 112 , 122, 132 and 146, as well as for customers that switch to or from any of these service schedules to another schedule. The deferred gas cost balance for these customers will be based on monthly entries in the Balancing Account as described above. The deferred gas cost balance for each customer will be eliminated by either, 1) a lump-sum refund or surcharge, as applicable, or 2) an amortization rate per therm to reduce the balance prospectively. SPECIAL TERMS AND CONDITIONS: The rates named herein are subject to increases as set forth in Schedule 158. Issued September 9 2005 Effective Novem ber 1, 2005 Issued by Avista Utilities Kelly O. Norwood - Vice-President, State & Federal Regulation /Ill'"1 I.v '"r"'.?i I.P.C. No. Fifth Revision Sheet 155 Canceling Fourth Revision Sheet 155 VISTA CORPORATION d/b/a Avista Utilities 155 SCHEDULE 155 GAS RATE ADJUSTMENT -IDAHO AVAILABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To adjust gas rates for amounts generated by the sources listed below. MONTHLY RATE:(a) The rates of firm gas Schedules 101 , 111 and 121 are to be increased by 5.027 per therm in all blocks of these rate schedules. The rate of interruptible gas Schedule 131 is to be increased by 867 per thermo (b) SOURCES OF MONTHLY RATE: Changes in the monthly rates above result from amounts which have been accumulated In the Purchase Gas Adjustment (PGA) Balancing Account as described in Schedule 150 - Purchase Gas Cost Adjustment. SPECIAL TERMS AND CONDITIONS: The above Monthly Rate is subject to the provisions of Tax Adjustment Schedule 158. Issued Septem ber 9, 2005 Effective Novem ber 1 , 2005 Issued by Avista UtilitiesBy Kelly Norwood , Vice President, Rates & Regulation 'v~ '"'-" . LP.C. No. Seventh Revision Sheet 150 Canceling Sixth Revision Sheet 150 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 , 112 , 121 and 122 are to be increased by 730~per therm in all blocks of these rate schedules. (b)The rates of interruptible Schedules 131 and 132 are to be increased by 750~per thermo (c)The rate for transportation under Schedule 146 is to be decreased by OO.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 actual purchased gas costs incurred by the Company. Those differences are then collected from or refunded to customers under Schedule 155 Gas Rate Adjustment. Additional debits or credits for Pipeline refunds or charges, Pipeline capacity release revenues and miscellaneous revenues or expenses directly related to the Company s cost of purchasing gas to meet customer requirements will be recorded in the Balancing account. Deferred gas costs will be determined for individual customers served under Schedules 112, 122, 132 and 146, as well as for customers that switch to or from any of these service schedules to another schedule. The deferred gas cost balance for these customers will be based on monthly entries in the Balancing Account as described above. The deferred gas cost balance for each customer will be eliminated by either, 1) a lump-sum refund or surcharge, as applicable, or 2) an amortization rate per therm to reduce the balance prospectively. SPECIAL TERMS AND CONDITIONS: The rates named herein are subject to increases as set forth in Schedule 158. Issued February 24, 2005 Effective April 1 , 2005 Issued by Avista Utilities Kelly O. Norwood - Vice-President, State & Federal Regulation I.P.C. No. Fourth Revision Sheet 155 Canceling Substitute Third Revision Sheet 155 VISTA CORPORATION d/b/a Avista Utilities 155 SCHEDULE 155 GAS RATE ADJUSTMENT -IDAHO AVAILABLE: To Customers in the State of Idaho where Company has natural gas service available. PURPOSE: To adjust gas rates for amounts generated by the sources listed below. MONTHLY RATE:(a) The rates of firm gas Schedules 101 , 111 and 121 are to be increased by 0Q3~per therm in all blocks of these rate schedules. The rate of interruptible gas Schedule 131 is to be increased by 500~per thermo (b) SOURCES OF MONTHLY RATE: Changes in the monthly rates above result from amounts which have been accumulated In the Purchase Gas Adjustment (PGA) Balancing Account as described in Schedule 150 - Purchase Gas Cost Adjustment. SPECIAL TERMS AND CONDITIONS: The above Monthly Rate is subject to the provisions of Tax Adjustment Schedule 158. Issued July 31 , 2003 Effective October 3, 2003 Issued by Avista Utilities Kelly Norwood Vice President, Rates & Regulation A VIST A UTILITIES Exhibit " Notice to Public of Applicant's Proposed Tariffs September 9 2005 VISTA UTILITES NOTICE OF IDAHO TARIFF CHANGE (N atural Gas Service Only) Notice is hereby given that the "Sheets" 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. Eighth Revision Sheet 150 canceling Seventh Revision Sheet 150 and Fifth Revision Sheet 155 canceling Fourth Revision sheet 155 Eighth Revision Sheet 150 increases the cost of natural gas by 21.443 cents per therm for all firm sales customers and by 21.047 cents per therm for interruptible sales customers. Fifth Revision Sheet 155 increases the amortization rate by 1.934 cents per therm customers on Schedules 101 , 111 and 121. If the proposed tariff is approved by the IPUC, total Company Idaho revenues will increase by approximately $15.7 million per year, or about 23.8%. This request is a Purchased Gas Cost Adjustment (PGA) that is filed annually to reflect changes in the cost of gas purchased to serve customers. This filing reflects a substantial increase in wholesale gas prices incurred during the past year. 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 $16.36 per month, or about 23.4%. Larger commercial customers served under Schedules 111 and 121 can expect to see an average increase of about 26.60/0 and 28.9% respectively, with the higher percentages due to lower base rates. However, actual customer increases will vary based on therms consumed. This filing requests an effective date of November 1 2005. 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 September 9, 2005 A VIST A UTILITIES Exhibit "B - 1" Notice Mailed to Each Idaho Gas Customer of Applicant's Proposed Tariff Change September 9,2005 September/October 2005 Avista proposes 23.percent increase in natural gas prices fective November 1 2005 n Sept. 12, A vista filed with the Idaho Public Utilities Commission (IPUC) a request to in crease natural gas rates by an average of 23. percent to be Important notice for Idahoectl ve natural gas customers Nov. 1 2005. 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 resulting from these PGA filings directly result from the cost of gas purchased in the marketplace; Avista makes no additional prof- its from these rate changes. This proposed increase reflects a 40 percent increase in the wholesale price of natural gas during the past year. The price for natural gas can fluctuate based on supply and demand, similar to the price for crude oil. In fact, the price for natural gas has followed the same upward trend as oil prices over the past few years. The demand for natural gas has increased substantially in recent years, especially for its use as a fuel to generate electricity. This increased demand has created a close relationship between the supply and demand for natural gas, resulting in upward pres- sure on the market price. If the proposed increase is approved by the IPUC total company revenues will increase by approxi- mately $15.7 million per year, or 23.8 percent. 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 $16. per month, or about 23.4 percent. The bill for 70 (Continued on reverse. therms would increase from a present amount of $70.00 to $86.36. Larger commercial customers served under Schedules 111 and 121 can expect to see an average increase of 26.6 percent and 28. percent respectively, with the higher increase per- centages due to lower base rates. 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 Avista s of- fices and the office of the IPUC. Now is the time to prepare for winter heating bills. Take time to check to ensure that your home is prop- erly sealed and insulated. Check the caulking around your windows and door frames. Also check the insu- lation in your attic. A well-insulated residence will keep the heat from escaping and can save in heating costs. If you are not already on Comfort Level Billing, con- sider applying for this service. Comfort Level Billing averages your annual bill into equal monthly payments. For more information on conservation tips, en- ergy assistance programs, and bill payment plans visit www.avistautilities.com or call us at (800) 227-9187. 1-800-227.9187 www.avistautilities.com 'V'STA. Utilities W APGA905/97000 A VIST A UTILITIES Exhibit " W orkpapers September 9 2005 '?~\ 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 c:::Dec:::-Inc c:::Dec:::-Inc c:::Dec:::-Inc c:::Dec:::-c:::Refunds:::-Inc c:::Dec:::-Inc c:::Dec:::- Schedule 101 138 840 $0.21443 $10 751,271 $0.01934 $969,685 $969,685 $11 720 956 Schedule 111 758 064 $0.21443 950 142 $0.01934 $266,081 $266,081 $3,216,223 Schedule 112 012 $0.21443 718 $1,718 Schedule 121 435,415 $0.21443 $522 226 $0.01934 $47 101 $47 101 $569 327 Schedule 122 177 618 $0.21443 $38,087 $38,087 Schedule 131 $0.21047 ($0.00633) Schedule 132 640,950 $0.21047 $134 901 $134 901 Schedule 146 573 459 Coeur d' Alene Resort ($3)($3)($3) St Joseph Hospital 419 742 $30,459 $30,459 $30 459 Coeur d' Alene Fiber Fuel $125 $125 $125 Idaho Asphalt Imsamet Interstate Concrete/Asphalt $18,527 $18,527 $18,527 Kootenai Medical Lignetics Merritt Brothers Potlatch 665,492 Stimson Lumber (RA)($2 234)($2,234)($2 234) Stimson Lumber (SW)$13 $13 $13 University of Idaho 118 817 592 $14 398,345 282 867 $46 886 329 753 $15 728,098 Total Current Actual Annual Revenue $65 984 211 Percent of Increase c:::Decrease:::-23.84% Avista Utilities State of Idaho Average Increase Per Customer Sch Actual Average Average Average Present Total Proposed Total Estimated Estimated Annual Monthly No. Of Mo. Usage Rate Present Rate Proposed Monthly Increase Usage Usage Customers Per Cust.Cost Cost Increase Percentage 101 50,138,840 178 237 368 $0.95315 $66.$1.18692 $83. Basic Charge $3.$3.$3. $70.$86.$16.23.37% 111 13,758,064 146,505 706 624 First 200 $0.93513 $187.$1.16890 $233. Next 800 $0.91693 $733.$1.15070 $920. All Over 1 ,000 $0.81451 $508.$1.04828 $654. 428.808.47 $379.26.57% 112 012 668 334 First 200 $0.90420 $180.$1.11863 $223. Next 800 $0.88600 $118.$1.10043 $147.46 All Over 1 ,000 $0.78358 $0.99801 $299.$371.$71 .23.91 % 121 435 415 202 951 550 First 500 $0.92402 $462.$1.15779 $578. Next 500 $0.91674 $458.$1.15051 $575. Next 9,000 $0.81432 328.$1.04809 $9,432. All Over 10 000 $0.79554 $9,984.$1.02931 $12 917. $18 233.$23 504.271.28.91% 122 177 618 802 401 First 500 $0.89309 $446.$1.10752 $553. Next 500 $0.88581 $442.$1.10024 $550. Next 9 000 $0.78339 $5,014.48 $0.99782 $6,387. All Over 10,000 $0.76461 $0.97904 $5,903.$7,490.586.26.88% 131 $0.71146 $0.91560 132 640 950 53,413 26,707 $0.67646 $18 066.$0.88693 $23,687.$5,621.31.11% Avista 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 $0.80066 $0.33173 $0.05027 $0.00426 $1 .18692 111 Large General First 200 $0.78317 $0.33173 $0.05027 $0.00373 $1.16890 Next 800 $0.76497 $0.33173 $0.05027 $0.00373 $1.15070 Over 1 000 $0.66255 $0.33173 $0.05027 $0.00373 $1.04828 112 Large General First 200 $0.78317 $0.33173 $0.00373 $1.11863 Next 800 $0.76497 $0.33173 $0.00373 $1 .0043 Over 1,000 $0.66255 $0.33173 $0.00373 $0.99801 121 Commercial First 500 $0.77225 $0.33173 $0.05027 $0.00354 $1.15779 Next 500 $0.76497 $0.33173 $0.05027 $0.00354 $1.15051 Next 9,000 $0.66255 $0.33173 $0.05027 $0.00354 $1.04809 Over 10,000 $0.64377 $0.33173 $0.05027 $0.00354 $1.02931 122 Commercial First 500 $0.77225 $0.33173 $0.00354 $1.10752 Next 500 $0.76497 $0.33173 $0.00354 $1 .0024 Next 9,000 $0.66255 $0.33173 $0.00354 $0.99782 Over 10,000 $0.64377 $0.33173 $0.00354 $0.97904 131 Interruptible $0.56602 $0.31797 $0.02867 $0.00294 $0.91560 132 Interruptible $0.56602 $0.31797 $0.00294 $0.88693 146 Transportation $0.10976 $0.10976 Special Amortization Rates (Note 1) St. Joseph Hospital $0.07324 $0.07324 Interstate Asphalt $0.06975 $0.06975 Note 1 - Customer has the option of the special amortization rate or a lump sum payment or refund Avista 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 $0.80066 $0.11730 $0.03093 $0.00426 $0.95315 111 Large General First 200 $0.78317 $0.11730 $0.03093 $0.00373 $0.93513 Next 800 $0.76497 $0.11730 $0.03093 $0.00373 $0.91693 Over 1 000 $0.66255 $0.11730 $0.03093 $0.00373 $0.81451 112 Large General First 200 $0.78317 $0.11730 $0.00373 $0.90420 Next 800 $0.76497 $0.11730 $0.00373 $0.88600 Over 1 000 $0.66255 $0.11730 $0.00373 $0.78358 121 Commercial First 500 $0.77225 $0.11730 $0.03093 $0.00354 $0.92402 Next 500 $0.76497 $0.11730 $0.03093 $0.00354 $0.91674 Next 9,000 $0.66255 $0.11730 $0.03093 $0.00354 $0.81432 Over 10,000 $0.64377 $0.11730 $0.03093 $0.00354 $0.79554 122 Commercial First 500 $0.77225 $0.11730 $0.00354 $0.89309 Next 500 $0.76497 $0.11730 $0.00354 $0.88581 Next 9,000 $0.66255 $0.11730 $0.00354 $0.78339 Over 10,000 $0.64377 $0.11730 $0.00354 $0.76461 131 Interruptible $0.56602 $0.10750 $0.03500 $0.00294 $0.71146 132 Interruptible $0.56602 $0.10750 $0.00294 $0.67646 146 T ran sportation $0.10976 $0.10976 Special Amortization Rates (Note 1) St. Joseph Hospital ($0.00500)($0.00500) Avista Utilities State of Idaho Recap of Rate Changes Previous Proposed Increase Rate Rate 0::: Decrease:;:. Schedule 150 Schedule 101 $0.11730 $0.33173 $0.21443 Schedule 111 $0.11730 $0.33173 $0.21443 Schedule 112 $0.11730 $0.33173 $0.21443 Schedule 121 $0.11730 $0.33173 $0.21443 Schedule 122 $0.11730 $0.33173 $0.21443 Schedule 131 $0.10750 $0.31797 $0.21047 Schedule 132 $0.10750 $0.31797 $0.21047 Schedule 146 Schedule 155 Schedule 101 $0.03093 $0.05027 $0.01934 Schedule 111 $0.03093 $0.05027 $0.01934 Schedule 112 Schedule 121 $0.03093 $0.05027 $0.01934 Schedule 122 Schedule 131 $0.03500 $0.02867 ($0.00633) Schedule 132 Schedule 146 Special Amortization Rates (Note 1) St. Joseph Hospital ($0.00500)$0.07324 $0.07824 Interstate Asphalt $0.06975 $0.06975 Combined Schedule 150 & 155 Schedule 101 $0.14823 $0.38200 $0.23377 Schedule 111 $0.14823 $0.38200 $0.23377 Schedule 112 $0.11730 $0.33173 $0.21443 Schedule 121 $0.14823 $0.38200 $0.23377 Schedule 122 $0.11730 $0.33173 $0.21443 Schedule 131 $0.14250 $0.34664 $0.20414 Schedule 132 $0.10750 $0.31797 $0.21047 Schedule 146 Special Amortization Rates (Note 1) St. Joseph Hospital ($0.00500)$0.07324 $0.07824 Interstate Asphalt $0.06975 $0.06975 Note 1 - Customer has the option of the special amortization rate or a lump sum payment or refund ~~s Ie, Avista Utilities State of Idaho - Weighted Average Cost of Gas 12 Months Ended June 30, 2005 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 $0.27760 $0.84437 $716 060 26.940%$192,907 $192 907 TF-2 Transportation Charge 23,681 ,000 $0.03000 $0.00300 $71 043 28.733%$20,413 $20,413 SGS- Commodity Washington 16,733,000 $0.58668 816,916 Idaho 948,000 $0.58668 076,253 100.000%076,253 $4,076,253 LS-1 Demand Deliverability 640 000 $0.02600 $0.07908 $208,771 26.940%$56,243 $56,243 Demand Capacity 18,397 800 $0.00332 $0.01010 $185,818 26.940%$50,059 $50,059 Vaporization $0.03030 $0.09216 28.733% Commodity 28.733% TF-1 Demand Charge 15,975,420 $0.27760 $0.84437 $13,489,165 26.940%$3,633,981 $3,633,981 End User Capacity Releases 990,000 $0.27760 $0.84437 $835,926 Commodity - System Use 106,092 000 $0.03180 $0.00318 $337,373 28.733%$96,937 $96 937 1 TCPL Alberta (NOVA) Demand 780 280 $0.12489 $0.37987 $4,474 975 26.940%205,558 205,558 1 TCPLBC (Alberta Nat. Gas) Demand 629 060 $0.03318 $0.10092 072 685 26.940%$288,981 $288,981 1 GTN (PGT) Demand 11,783 220 525,680 26.940%$680,418 $680,41 8 2 GTN (PGT) T-1/3 Commodity 115,000 000 $0.00062 $71,300 28.733%$20,487 $20,487 1 WestcoastJDuke 500 000 $729,000 26.940%$196 393 $196 393 1 TCPLBC (Alberta Nat. Gas) Demand $640,000 28.733%$183,891 $183,891 1 TCPL Alberta (NOVA) Demand $1,215,000 26.940%$327,321 $327 321 GAS SOURCES Gas Purchases 221 092,000 $0.78600 $173,778,312 28.733%$49 931 722 $49,931,722 OTHER Capacity Releases/Off-System Sales ($1,057,000)($1 057 000) GRI Funding $32,000 $32 000 Cascade Revenue ($650 000)26.940%($175,110)(175 110) Total Costs 244 773,000 $213,594,277 $59,761,454 $6,640,642 $53,120,812 Estimated Therms 470 361 69,180,584 Weighted Average Cost of Gas (WACOG)$0.09699 $0.76786 Present Gas Costs in Rates $0.09303 $0.55739 Rate Change $0,21443 $0.00396 $0.21047 Note 1 - Based on 5 day peak study (5/31/05)26.940%Sch 101 Sch 101 Sch 111 Sch 111 Note 2 - Commodity Allocation Percentage I Washington Idaho System Sch 112 Sch 112 Sch 121 Sch 121 Total Therms Purchased 171 ,070,790 68,970,370 240 041 160 Sch 122 Sch 122 Sch 131 Allocation Percentage 71 .267%28.733%100.000%Sch 132 ~~l Avista Utilities State of Idaho Estimated Commodity WACOG (Based on 7/12/04 Forward Prices) Idaho Transport Less:Total Total Less:Net Deliveried Fuel Storage Idaho Idaho Storage Idaho Idaho Volumes Volumes Withdrawals Volumes Comm. Costs Withdrawals Comm. Costs WACOG November 2005 652 970 147 970 (637,590)163,350 735,965 (387 897)$6,348,068 $0.77763 December 11 ,573 640 197 910 670,280)10,101 270 $9,251,838 (1 ,016,167)235,671 $0.81531 January 2006 906,470 237 800 087 850)056 420 $11 395,493 270 209) $10,125 284 $0.83983 February 10,408 990 177 990 885 800)701 180 261 ,591 147 286)114 305 $0.81763 March 730 450 149 290 (417 570)8,462 170 068 866 (254 042)$6,814 824 $0.80533 April 110,730 04,490 215 220 561 ,460 561,460 $0.73392 May 854 000 870 935,870 843 660 843 660 $0.72250 June 262 600 66,330 328 930 707 200 707 200 $0.73304 July 598,940 55,900 1 ,654 840 232 287 232 287 $0.74466 August 816,580 59,630 1 ,876,210 395,234 395 234 $0.74364 September 028,690 610 094 300 267 917 267 917 $0.73293 October 255,880 880 345,760 $3,902 329 $3,902 329 $0.72999 199,940 1 ,434 670 935 520 $60 623,840 ($4 075 601) $56 548 239 $0.78610 ~~~ Avista Utilities Calculation of Gas Transmission NW Corporation (Sixth Revised Sheet No., effective 1/1/05) Total 00177 00177 00178 002591 2892 MMBTu 54,823 30,000 20,782 25,000 000 Number of Effective Months Annual MMBTu 328,938 180 000 249,384 300,000 120 000 178 322 Fixed Rate $0.884028 $0.884028 $0.884028 $0.884028 $0.884028 Mileage Rate $0.011212 $0.011212 $0.011212 $0.011212 $0.011212 Mileage 103.103.56.42 108.277. Total Mileage Rate $1.156970 $1.156970 $0.632580 $1.214150 $3.109870 Fixed Annual Amount 290 790.40 159,125.220,462.44 265,208.40 106,083. Annual Mileage Based Amount 380 571.40 208,254.157 755.364 245.373 184.40 Total Annual Amount 671,361.367,379.378,217.629,453.40 479,267.525 680. Avista Utilities State of Idaho Calculation of PGT Transportation Rate Commodity System System Rate Therms Cost Per Therm May 2005 511 900 295. June 2004 650,350 $3,373. July 213,840 $3,509. August 829,150 997. September 193,350 $2,505. October 756,410 $3,194. November 227 326 880. December 12,356,430 $5,000. Jan uary 2005 13,750,320 $5,283.45 February 10,127 350 $6,194. March 077 900 654. April 161,300 374. 75,855,626 $47 263.$0.00062 Avista Utilities State of Idaho - Weighted Average Cost of Gas Estimated Transportation Therms/Revenue \2~ \() NWP Daily Annualized Demand Annual Firm Volumes Rate Estimated (Note 2)Revenue Washington Transporters Empire Health Services 000 000 $0.84437 $70,927 Eastern Washington University 000 000 84437 70,927 Sacred Heart 000 48,000 84437 40,530 Kaiser Trentwood 500 774 000 84437 653,542 Total Washington 500 990,000 835,926 Idaho Transporters Potlatch (Note 1)84437 University of Idaho (Note 1)84437 Total Idaho Total Washington/Idaho 82,500 990,000 $835,926 Note 1 - These customers are no longer have a Buy/Sell Arrangement but are billed direct by NW Pipeline Note 2 - Northwest Pipeline Thirtieth Revised Sheet 5 effective 10/1/05 TF Daily Demand Rate (High Load Factor) GRI Adjustment $0.27760 Annualize Divide by 12 Months Divide by 10 to convert from MMBTU's to Therms $0.27760 365 Days $0.84437 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 6 15 2 81 8 19 0 , 38 6 20 3 , 4 7 5 38 , 01 6 58 4 69 5 37 7 01 0 22 5 , 67 8 11 7 23 4 16 , 30 4 61 7 Fe b r u a r y 07 4 38 7 62 2 09 6 19 4 50 2 40 , 94 3 93 1 92 8 35 3 , 4 9 7 19 5 , 02 0 30 7 28 3 13 , 78 7 72 8 Ma r c h 90 6 , 59 0 1, 4 2 8 , 4 7 3 16 6 , 63 4 40 , 77 0 54 2 , 4 6 7 37 4 60 7 23 2 01 2 87 3 , 07 0 02 2 15 6 Ap r i l 62 0 , 13 6 15 0 , 88 2 13 9 , 63 8 84 7 95 5 , 50 3 37 6 , 21 9 95 , 01 5 87 4 15 0 10 , 30 0 , 88 7 Ma y 36 2 12 6 74 4 19 0 13 7 29 7 46 , 01 1 28 9 62 4 45 6 , 74 5 16 0 , 91 0 3, 4 1 7 28 9 32 4 56 8 Ju n e 99 9 , 16 8 61 8 , 4 1 1 15 5 , 11 3 39 , 69 0 81 2 38 2 36 2 09 7 18 1 64 5 26 8 , 20 8 62 4 33 2 Ju l y 95 8 , 70 9 56 2 36 2 23 4 , 4 6 5 12 4 79 9 , 66 0 35 8 , 75 3 19 6 , 11 7 95 2 59 0 30 7 12 0 Au g u s t 1 , 24 4 , 4 5 6 56 8 , 27 3 32 3 , 38 1 43 , 12 1 17 9 , 23 1 33 8 , 59 1 19 3 , 13 7 37 0 , 16 0 08 1 11 9 Se p t e m b e r 13 1 23 1 77 3 , 4 2 2 37 5 , 24 9 80 , 27 3 36 0 , 17 5 39 2 , 28 5 19 2 31 7 38 9 , 03 6 33 3 , 81 3 Oc t o b e r 4, 4 9 8 , 36 4 20 9 , 66 1 28 1 , 4 6 2 89 , 64 1 07 9 , 12 8 49 3 , 03 8 20 4 , 4 2 4 78 2 82 1 10 , 55 9 , 4 1 1 No v e m b e r 20 0 5 4, 4 8 1 56 6 24 0 , 52 9 18 5 , 98 7 89 , 28 7 99 7 36 9 48 3 , 39 8 20 4 , 4 2 4 31 2 93 1 99 8 , 12 2 De c e m b e r 8, 4 2 6 , 4 6 4 89 6 , 37 4 21 2 08 4 11 3 , 50 0 10 , 64 8 , 4 2 2 41 1 84 9 19 9 , 61 3 22 5 , 29 4 14 , 4 8 5 , 17 8 85 6 , 01 5 00 5 , 05 9 60 9 , 28 7 71 0 , 22 3 69 , 18 0 , 58 4 77 8 , 08 9 28 0 , 31 2 89 0 , 06 6 12 1 12 9 , 05 1 Es t i m a t e d L o s s F a c t o r 10 2 . 15 5 % Es t i m a t e d T h e r m s P u r c h a s e d 70 , 67 1 , 4 0 0 Id a h o C o m m o d i t y P e r c e n t a g e 28 . 73 3 0 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 24 5 , 95 9 00 0 -- 1 7 .- / .. . . . . - - - Avista Utilities State of Idaho - Estimated Therms Purchased Actual System Purchases For 12 Months Ended 05/31 /05 Jackson Prairie Withdrawals Washington Idaho 16,733,010 947 700 Plymouth Withdrawals Purchases Allocated to Washington Purchases Allocated to Idaho 154 337 780 022 670 Firm Volumes ~\~ Gas Control' Estimated Therms 904 000 963,000 221 092 000 240,041 160 245,959,000 Avista Utilities State of Idaho Recap of Changes To Schedule 150 Anticipated Effect Date 11/1/05 CENTS PER THERM Schedule 101 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 111 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 112 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 121 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 122 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 131 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 132 Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 146 (Firm) Current Rate Proposed Incro(Decr~ Proposed Rate Schedule 146 (Int) Current Rate Proposed Incro(Decr~ Proposed Rate Commodity Total1 Charge 2 Charge &SGS 10750 21047 31797 00980 00396 01376 11730 21443 33173 10750 21047 31797 00980 00396 01376 11 730 21443 33173 10750 21047 31797 00980 00396 01376 11730 21443 33173 10750 21047 31797 00980 00396 01376 11730 21443 33173 10750 21047 31797 00980 00396 01376 11730 21443 33173 10750 21047 31797 10750 21047 31797 10750 21047 31797 10750 21047 31797 ~~\~ Avista Utilities State of Idaho Calculation of Changes to Schedule 155 ~\~ Current Rate Incr o:::Decr~ Proposed Rate Incr o:::Decr~ Total Proposed Incr o:::Decr~ Firm Customers, Schs 101 , 111 & 121 $0.03093 Firm Customers, Schedules 112 & 122 Interruptible Customers, Schedules 131 $0.03500 Interruptible Customers, Schedules 132 Transportation Customers, Schedules 146 Special Amortization Rates (Note 1) St. Joseph Hospital Interstate Asphalt ($0.00500) $0.05027 $0.02867 $0.07324 $0.06975 $0.01934 ($0.00633) $0.07824 $0.06975 Note 1 - Customer has the option of the special amortization rate or a lump sum payment or refund Avista Utilities Idaho Gas Tracker ~\~ Unamortized Deferrals (Acct 191000) Current Deferrals (Acct 191010) Total Adjustments Total All Firm Customers 659 663.(190,560.44)1 ,469,103.1,469 103. All Sales Customers (493 684.71)2,461,579.967,894.967,894. Coeur d' Alene Resort (2.16)(0.60)(2.76)(2.76) Coeur d' Alene Fiber Fuel 124.124.124. Idaho Asphalt IMCO Interstate Asphalt 18,526.527.18,527. Kootenai Medical Center Lignetics Merritt Brothers Potlatch Stimson Lumber - River Avenue 234.00)234.00)234.00) Stimson Lumber - Seltice Way (0.07)12.12.12. St. Joseph Hospital 512.15,946.30,458.30,458. University of Idaho 180,489.303,395.3,483,884.3,483,884. 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 . 4 0 / 1 9 1 0 0 0 D e t a i l 6/ 3 0 / 0 4 Tr a n s f e r T o 6/ 3 0 / 0 4 7/ 3 1 / 0 4 7/ 3 1 1 0 4 8/ 3 1 / 0 4 8/ 3 1 / 0 4 9/ 3 0 / 0 4 9/ 3 0 / 0 4 Tr a c k e r Ba l a n c e Ne w O w n e r 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 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 Di r e c t Ch g s l R e f u n d s Fi r m C u s t o m e r s (2 4 61 5 . 93 ) 60 1 . 2 1 (1 6 . 93 ) 03 1 . 6 5 ) 50 0 . (1 0 . 23 ) 54 1 . 0 5 \ 18 7 . (3 . 2 9 ) 64 3 . 39 3 , 5. 2 8 Al l S a l e s C u s t o m e r s (2 5 4 17 4 . 14 ) (7 3 96 3 . 06 ) (2 4 2 . 36 ) (3 2 8 37 9 . 5 6 ) (6 4 46 6 . 75 ) (3 0 0 . 5 1 ) (3 9 3 14 6 , 82 ) (7 9 43 8 . 24 ) (3 6 0 . 72 ) (4 7 2 94 5 . 78 ) (9 8 11 1 . 1 6 (4 3 4 . 99 ) CD A A s p h a l t (5 , 70 ) CD A F i b e r F u e l (4 . 62 ) (4 . 62 ) (4 . 62 ) (4 . 62 ) 17 1 . 2 9 CD A R e s o r t (6 4 3 . 3 3 ) (0 . 5 4 ) (6 4 3 . 87 ) (0 . 5 4 ) (6 4 4 A I ) (0 . 5 4 ) (6 4 4 . 95 ) (0 . 5 4 ) 81 9 , Hu g h 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 . 6 8 (5 . 70 ) 26 . 26 . 26 . 52 2 . Ko o t e n a i M e d i c a l C e n t e r 34 . Li g n e t i c s Ri l e y C r e e k L u m b e r 1.0 3 1.0 3 1. 0 3 1.0 3 11 7 . Me r r i t t B r o t h e r s 3. 1 0 (7 . 97 ) Po t l a t c h 8. 3 5 (1 8 , 87 ) St i m s o n L u m b e r - D e A n n o n d (4 . 05 ) (4 , 05 ) (4 . 05 ) (4 , 05 ) 83 1 . 0 6 ) St i m s o n L u m b e r - A t l a s (2 8 , 84 ) (0 . 02 ) (2 8 . 86 ) (0 . 02 ) (2 8 . 88 ) (0 , 02 ) (2 8 , 90 ) (0 . 01 ) (9 5 A 8 ) Un i v e r s i t y o f I d a h o OA O OA O OA O 44 2 . St J o s e p h 7i O 5I 3 . 3 5 ) 62 7 . (8 . 08 ) 89 3 . 5 8 ) 23 0 . 2 5 (6 , 90 ) 67 0 . 23 ) 39 4 . (5 , 81 ) 28 1 . 2 9 ) 28 9 . (4 , 70 ) 20 4 . 5 9 To t a l A c c t 1 9 1 . 4 0 (2 8 9 94 5 . 5 4 ) (6 3 73 4 . 00 ) (2 6 7 . 91 ) (3 5 3 94 7 A 5 ) (5 5 73 5 , 67 ) (3 1 8 . 18 ) (4 1 0 00 1 . 3 0 ) (6 8 85 5 , 78 ) (3 7 0 . 36 ) (4 7 9 22 7 A 4 ) (8 5 42 7 A 6 ) (4 3 4 . 94 ) 35 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 Ac c o u n t 1 9 1 . 4 0 / 1 9 1 0 0 0 D e t a i l Tr a c k e r 10 / 3 1 / 0 4 10 / 3 1 / 0 4 11 / 3 0 / 0 4 11 / 3 0 / 0 4 12 / 3 1 / 0 4 12 / 3 1 / 0 4 1/ 3 1 / 0 5 1/3 1 / 0 5 2/ 2 8 / 0 5 Tr a n s f e r 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 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 Fi n n C u s t o m e r s 38 4 18 6 , 39 6 22 9 . 2 4 15 6 , 17 1 . 9 2 41 7 55 7 . 42 6 . 05 1 . 2 3 21 2 . 49 3 24 7 . 5 3 20 1 . 7 5 52 8 . 54 3 97 8 . 89 7 , Al l S a l e s C u s t o m e r s 18 2 06 5 , 61 0 57 3 . (1 7 3 65 0 . 61 ) 26 9 . 43 8 19 2 , (2 8 0 , I I 0 . 22 ) (3 6 0 12 8 . 02 ) 93 1 . 7 3 79 8 88 6 , 4 4 (4 1 4 61 1 . 9 2 ) 98 5 , 38 5 26 0 . (2 9 1 31 5 , 4 3 ) CD A A s p h a l t CD A F i b e r F u e l (1 6 6 . 67 ) CD A R e s o r t (1 7 5 . 72 ) (2 . 16 ) (2 . 16 ) (2 . 1 6 ) (2 . 16 ) Hu g h e s G r e e n h o u s e Id a h o A s p h a l t (0 , 18 ) In t e r s t a t e A s p h a l t 54 8 . 2 2 ) Ko o t e n a i M e d i c a l C e n t e r (3 4 . 25 \ Li g n e t i c s (0 . 05 ) Ri l e y C r e e k L u m b e r (1 1 8 , 14 ) 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 - D e A n n o n d 83 5 . St i m s o n L u m b e r - A t l a s 12 4 . 3 2 (0 , 07 ) (0 , 07 ) (0 , 07 ) (0 , 07 ) Un i v e r s i t y o f I d a h o (4 4 2 . 63 ) St J o s e p h 30 8 , 51 7 . 74 2 . 5 0 26 5 . 72 6 . 35 4 . 35 3 . 10 7 , 4 5 20 . 48 1 . 2 1 18 8 . To t a l A c c t 1 9 1 . 4 0 57 7 05 0 . 01 2 31 8 . (1 5 1 75 1 . 9 4 ) 44 7 , 86 3 01 3 . (2 4 5 95 7 , 4 3 ) (3 1 5 72 2 . 74 ) 15 1 . 8 1 30 3 48 4 . (3 6 4 30 2 , 72 ) 53 5 . 5 8 94 2 71 7 . (2 5 7 22 9 . 62 ) .: : 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 . 4 0 / 1 9 1 0 0 0 D e t a i l 2/ 2 8 / 0 5 3/3 1 / 0 5 3/ 3 1 / 0 5 4/ 3 0 / 0 5 4/3 0 / 0 5 5/ 3 l / 0 5 5/3 1 / 0 5 6/ 3 0 / 0 5 6/ 3 0 / 0 5 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 In t e r e s t Ba l a n c e Fi n n C u s t o m e r s 60 1 . 5 4 58 0 47 7 . 3 4 54 9 . 65 7 . 61 1 68 5 . 96 4 . 70 3 . 63 5 35 3 . 99 8 . 73 4 . 64 9 08 6 . 82 2 , 75 5 , 65 9 66 3 , Al l S a l e s C u s t o m e r s 39 9 . 34 4 . 4 3 (2 4 5 31 7 . 66 ) (4 7 . 19 ) (1 5 1 02 0 . 4 2 ) (1 8 0 45 5 . 83 ) (4 0 2 . 08 ) (3 3 1 87 8 . (9 4 99 7 . 52 ) (6 3 2 . 30 ) (4 2 7 50 8 . 15 ) (6 5 40 9 . 5 4 (7 6 7 , 02 ) (4 9 3 68 4 , CD A A s p h a l t CD A F i b e r F u e l CD A R e s o r t (2 . 16 ) (2 . 16 ) (2 , 16 ) (2 , 16 ) (2 . 16 ) Hu g h e s G r e e n h o u s e Id a h o A s p h a l t In t e r s t a t e A s p h a l t 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 Ri l e y C r e e k L u m b e r 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 - D e A n n o n d St i m s o n L u m b e r - A t l a s (0 . 07 ) (0 , 07 ) (0 . 07 ) (0 . 07 ) (0 . 07 ) Un i v e r s i t y o f I d a h o St. J o s e p h 22 , 69 2 . 20 2 . 22 . 91 7 , 20 1 . 8 3 23 . 14 2 . 16 3 . 4 6 23 . 14 , 3 3 0 , 15 8 , 24 , 51 2 . To t a l A c c t 1 9 1 . 4 0 02 3 . 68 8 51 1 . 6 6 (2 1 6 56 5 , 04 ) 63 3 . 47 4 58 0 . (1 5 9 28 9 , 09 ) 32 4 . 31 7 61 6 . (8 3 83 5 , 67 ) 12 6 , 23 5 90 6 , (5 7 42 9 . 4 2 ) 01 2 , 18 0 48 9 . 2 1 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 / 1 9 1 0 1 0 Ba l a n c e Tr a n s f e r T o 6/ 3 0 / 0 4 6/ 3 0 / 0 4 6/ 3 0 / 0 4 Ca s c a d e 6/ 3 0 / 0 4 A& G In t e r e s t Ba l a n c e 7/ 3 1 / 0 4 6/ 3 0 / 0 4 Ne w O w n e r s 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 4 Co m m o d i t y 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 CD A A s p h a l t (7 7 . 89 ) 77 , CD A R e s o r t (1 7 5 . 72 ) (0 . 15 ) (1 7 5 . 87 ) CD A F i b e r F u e l (1 6 6 . 67 ) (3 . 86 ) (0 . 02 ) (0 . 07 ) (0 . 08 ) (0 . 14 ) (1 6 5 . 77 ) 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 (4 , 4 7 0 . 33 ) (7 7 . 89 ) 97 9 . 4 8 (8 3 5 . 39 ) (1 7 . 52 ) (3 . 73 ) (4 , 4 2 5 . 38 ) 38 1 . Ko o t e n a i M e d i c a l C e n t e r (3 4 . 25 ) (3 4 . 25 ) Li g n e t i c s (0 . 05 ) (0 , 05 ) Ril e y C r e e k (1 1 8 . 14 ) (1 1 8 . 14 ) 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 ) 83 5 . 09 7 . 06 6 . 78 8 . 61 ) (7 3 . 38 ) (2 6 6 . 01 ) (3 7 . 51 ) 84 0 . St i m s o n L u m b e r ( S e l t i c e ) 12 4 . 12 4 . 4 2 St . J o s e p h 30 8 . 79 6 . 53 2 . 62 ) (3 2 . 14 ) 54 7 . 74 3 . Un i v e r s i t y o f I d a h o (4 4 2 , 63 ) (4 4 2 . 63 ) Fi r m C u s t o m e r s 38 4 18 6 . 43 4 39 9 . (1 5 , 4 2 3 . 98 ) (5 5 , 91 7 , 15 ) 30 4 . 74 8 , 54 9 . Sa l e s C u s t o m e r s 18 2 , 09 2 . 15 9 , 58 8 . (1 3 6 11 1 . 74 ) 85 4 . 4 2 ) 82 6 . 20 4 54 0 . 32 8 . 57 7 , 07 6 . 7 3 16 4 , 4 6 6 . 43 6 , 4 6 6 . (1 4 0 27 2 . 22 ) (1 5 , 4 9 7 . 38 ) (5 6 , 18 3 . 23 ) (2 , 94 1 . 67 ) 14 1 . 96 6 , 25 6 . 63 , 4 5 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 . 4 1 / 1 9 1 0 1 7/ 3 1 / 0 4 7/ 3 1 / 0 4 Ca s c a d e 7/ 3 1 / 0 4 A& G In t e r e s t SJ N 0 4 Ba l a n c e 8/ 3 1 / 0 4 8/ 3 1 / 0 4 8/ 3 1 / 0 4 Ca s c a d e 8/ 3 1 / 0 4 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 Le w i s t o n 8/ 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 De f e r r a l s Ca p . R e i Ad j u s t m e n t 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 CD A R e s o r t (0 , 15 ) (1 7 6 . 02 ) CD A F i b e r F u e l (6 . 15 ) (0 . 04 ) (0 . 08 ) (0 . 13 ) (0 . 14 ) (1 6 8 . 4 8 ) (1 . 26 ) (0 . 04 ) (0 . 11 ) 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 (8 6 3 . 31 ) (1 7 . 71 ) (3 . 90 ) (1 4 3 . 77 ) (5 , 07 2 . 11 ) 22 7 . (7 5 6 . 05 ) Ko o t e n a i M e d i c a l C e n t e r (3 4 . 25 ) Li g n e t i c s (0 , 05 ) Ri l e y C r e e k (1 1 8 . 14 ) 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 ) (1 9 . 65 ) 82 9 , St i m s o n L u m b e r ( S e l t i c e ) (0 . 04 ) 12 4 . 4 8 13 . 4 1 (4 . 84 ) (0 . 4 9 ) (1 . 26 ) S1 . J o s e p h 68 0 . 79 ) (3 4 . 4 7 ) (4 0 0 . 4 8 ) 18 2 . 36 9 . 4 5 (2 , 07 4 . 97 ) Un i v e r s i t y o f I d a h o (4 4 2 . 63 ) Fi r m C u s t o m e r s 42 6 85 3 . (1 4 , 73 5 . 54 ) (3 1 70 6 . 83 ) 61 5 . (1 3 96 4 . 38 ) 11 6 61 1 . 40 4 , 52 6 . (1 4 73 5 . 05 ) (3 8 01 4 . 64 ) Sa l e s C u s t o m e r s (1 4 0 , 87 6 . 28 ) 88 9 . 36 ) 80 2 . (6 4 26 3 . 71 ) 06 0 , 64 2 . 4 1 22 2 14 0 . (1 3 6 79 8 . 49 ) 42 6 , 85 4 . 4 6 (1 4 3 , 4 2 6 . 53 ) (1 4 73 5 . 58 ) (3 1 70 6 . 91 ) 94 1 . 67 ) 3, 4 2 9 . (7 8 , 79 2 . 03 ) 18 8 , 39 4 . 22 6 74 7 . 40 4 54 0 . (1 3 9 63 5 . 61 ) (1 4 73 5 . 58 ) (3 8 , 01 6 . 01 ) -4 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 / 1 9 1 0 1 A& G In t e r e s t Ba l a n c e 9/ 3 0 / 0 4 9/ 3 0 / 0 4 9/ 3 0 / 0 4 Ca s c a d e 9/ 3 0 / 0 4 A& G In t e r e s t NW P M e t e r Tr a c k e r De f e r r a l s 9/ 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 Of f - Sy s t e m De f e r r a l s Er r o r Tr a n s f e r 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 Tr a n s f e r CD A A s p h a l t CD A R e s o r t (0 . 15 ) (1 7 6 . 17 ) (0 . 15 ) 17 5 , CD A F i b e r F u e l (0 . 03 ) (0 . 14 ) (1 6 6 . 86 ) (2 . 82 ) (1 . 26 ) (0 . 05 ) (0 . 15 ) (0 . 03 ) (0 . 14 ) 16 6 , 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 (1 5 . 93 ) (4 . 04 ) 62 0 . 4 2 ) 54 2 . 54 ) (6 9 1 . 30 ) (1 5 . 4 7 ) (4 . 79 ) 44 4 . 54 8 . Ko o t e n a i M e d i c a l C e n t e r (3 4 . 25 ) 34 . Li g n e t i c s (0 . 05 ) Ri l e y C r e e k (1 1 8 , 14 ) 11 8 . Me r r i t t B r o t h e r s (4 . 87 ) Po t l a t c h 10 . (1 0 . 52 ) St i m s o n L u m b e r ( R i v e r A v e ) 83 7 . (1 , 4 0 5 . 51 ) 1, 4 8 6 . (6 2 9 . 89 ) (6 5 . 32 ) (2 1 6 . 4 1 ) (1 4 . 09 ) 40 5 . 83 5 . 11 ) St i m s o n L u m b e r ( S e l t i c e ) (0 . 10 ) 13 9 , (1 7 . 90 ) 11 . (8 . 02 ) (0 . 51 ) (1 . 70 ) (0 . 18 ) (1 2 4 . 32 ) St . J o s e p h (4 3 . 71 ) 8, 4 3 9 . 92 4 . 73 ) (1 , 7 5 8 . 88 ) (3 9 . 36 ) 13 1 . (8 , 30 8 . 76 ) Un i v e r s i t y o f I d a h o (4 4 2 . 63 ) 44 2 . Fi r m C u s t o m e r s 91 0 . 4 2 2, 4 7 0 , 29 8 . 33 3 72 7 , (1 4 , 66 9 . 70 ) (4 8 , 60 0 . 89 ) 17 1 . 38 4 , 18 6 , 84 ) Sa l e s C u s t o m e r s 88 1 . 90 ) 75 1 . 14 4 85 3 . (2 8 6 , 4 6 1 . 56 ) (1 2 8 37 9 . 08 ) 87 2 . 54 ) 61 2 . 55 7 , 18 2 06 5 . 70 ) 94 1 . 67 ) 67 1 . 62 8 , 02 5 . (2 9 3 , 35 5 . 06 ) 33 5 , 22 6 . (1 3 1 , 4 6 8 . 4 3 ) (1 4 73 5 . 58 ) (4 8 81 9 . 15 ) 94 1 , 67 ) 79 1 . 54 4 . (3 , 57 7 05 0 . 26 ) /( ) 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 / 1 9 1 0 1 Ba l a n c e 10 / 3 1 / 0 4 10 / 3 1 / 0 4 10 / 3 1 / 0 4 Ca s c a d e 10 / 3 1 / 0 4 A& G In t e r e s t Ba l a n c e 11 / 3 0 / 0 4 11 / 3 0 / 0 4 10 / 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 11 / 3 0 / 0 4 Co m m o d i t y De m a n d 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 CD A A s p h a l t CD A R e s o r t (0 . 60 ) (0 . 60 ) CD A F i b e r F u e l (2 , 78 ) (1 . 37 ) (0 . 05 ) (0 . 07 ) (4 . 27 ) (0 . 4 8 ) Id a h o A s p h a l t Im s a m e t In t e r s t a t e A s p h a l t 88 1 , 74 ) 66 8 . 4 3 38 2 . 90 ) ~2 7 , 22 ) (1 . 4 6 ) 62 4 , 89 ) 96 9 . 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 Ri l e y C r e e k Me r r i t t B r o t h e r s Po t l a t c h St i m s o n L u m b e r ( R i v e r A v e ) 57 0 . 79 8 . 13 ) (5 9 . 85 ) (8 6 , 12 ) (3 7 3 . 59 ) (5 7 6 . 83 ) St i m s o n L u m b e r ( S e l t i c e ) (1 5 . 28 ) (0 . 51 ) (0 . 73 ) (1 3 . 02 ) 48 . (5 . 84 ) St . J o s e p h (4 , 4 5 6 . 11 ) 97 3 . 4 8 63 5 . 75 ) (3 2 . 20 ) (3 . 59 ) 15 4 . 17 ) 09 5 . Un i v e r s i t y o f I d a h o Fi r m C u s t o m e r s 35 8 73 9 . (4 4 0 , 87 2 . 25 ) (1 4 67 5 , 17 ) (2 1 11 4 . 83 ) 93 3 . 88 3 , 01 1 . (1 5 2 61 8 . 02 ) Sa l e s C u s t o m e r s (3 7 0 , 75 5 . 07 ) 17 6 66 7 . (1 4 6 , 43 3 . 72 ) 88 2 . 25 ) (2 9 7 . 57 ) (3 4 3 70 1 . 24 ) 17 1 67 1 . 98 3 , 21 6 . 18 0 , 30 9 . (4 4 2 68 7 . 03 ) (1 4 9 45 2 . 37 ) (1 4 73 5 . 58 ) (2 1 20 1 . 75 ) (2 , 94 1 . 67 ) 63 1 . 53 3 , 13 9 . 18 9 , 78 5 . 4 1 (1 5 3 20 1 . 17 ) 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 / 1 9 1 0 1 11 / 3 0 / 0 4 Ca s c a d e 11 / 3 0 / 0 4 A& G In t e r e s t Ba l a n c e 12 / 3 1 / 0 4 1/ 3 1 / 0 5 12 / 3 1 / 0 4 1/ 3 1 / 0 5 12 / 3 1 / 0 4 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 12 / 3 1 / 0 4 Co m m o d i t y Co m m o d i t y De m a n d De m a n d Be n c h m a r k 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 De f e r r a l De f e r r a l s CD A A s p h a l t CD A R e s o r t (0 . 60 ) CD A F i b e r F u e l (0 . 05 ) (0 . 14 ) (4 . 94 ) 30 . 33 . 4 8 (3 . 19 ) (1 1 . 03 ) (5 . 4 9 ) Id a h o A s p h a l t Im s a m e t In t e r s t a t e A s p h a l t 25 8 , 62 ) (2 7 . 12 ) 06 1 , 99 9 . (8 9 5 . 4 9 ) 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 Ril e y C r e e k Me r r i t t B r o t h e r s Po t l a t c h St i m s o n L u m b e r ( R i v e r A v e ) (5 5 . 4 8 ) (1 7 5 . 24 ) (0 . 65 ) 18 1 . 79 ) 62 8 . 38 2 . 26 2 . 20 ) 79 8 , 05 ) (2 9 1 . 62 ) St i m s o n L u m b e r ( S e l t i c e ) (5 . 59 ) (0 . 56 ) (1 , 77 ) (0 . 12 ) 21 . (1 3 . 56 ) (2 1 . 70 ) St . J o s e p h (8 1 4 , 20 ) (1 7 . 54 ) (0 . 85 ) 10 9 . 64 4 . 01 3 . (6 5 2 . 68 ) Un i v e r s i t y o f I d a h o Fir m C u s t o m e r s (1 4 67 9 . 4 9 ) (4 6 , 36 4 . 4 9 ) 64 6 . 66 9 , 99 5 . (5 5 5 53 1 . 03 ) Sa l e s C u s t o m e r s (1 3 4 , 4 3 8 . 99 ) (2 , 89 6 . 89 ) 14 4 . 69 0 , 77 8 . 73 3 85 3 . 54 9 30 4 . (3 5 0 , 96 6 . 88 ) (1 3 1 , 4 3 7 . 28 ) (1 3 6 , 51 7 . 4 0 ) (1 4 73 5 . 58 ) (4 6 54 1 , 64 ) (2 , 94 1 . 67 ) 79 2 . 36 9 77 9 . 74 4 15 5 . 55 2 73 4 . (3 5 2 24 5 . 83 ) (5 5 7 , 36 1 . 81 ) (1 3 3 28 2 . 56 ) /" Q 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 / 1 9 1 0 1 1/ 3 1 / 0 5 Ca s c a d e Ca s c a d e 12 / 3 1 / 0 4 1/ 3 1 / 0 5 A& G In t e r e s t Ba l a n c e 2/ 2 8 / 0 5 2/ 2 8 / 0 5 2/ 2 8 / 0 5 Be n c h m a r k Re v e n u e Re v e n u e Of f - Sy s t e m Of f - Sy s t e m De f e r r a l s 1/ 3 1 / 0 5 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 s 12 / 3 1 / 0 4 1/ 3 1 / 0 5 Ca p . R e i Ca p . R e i 12 / 3 1 / 0 4 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 CD A R e s o r t (0 . 60 ) CD A F i b e r F u e l (8 . 07 ) (0 , 13 ) (0 . 29 ) (0 . 39 ) (0 , 85 ) (0 . 12 ) 29 . 45 . (7 , 76 ) (1 3 , 71 ) Id a h o A s p h a l t Im s a m e t In t e r s t a t e A s p h a l t (1 9 . 76 ) 16 . 16 2 , 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 Ri l e y C r e e k Me r r i t t B r o t h e r s Po t l a t c h St i m s o n L u m b e r ( R i v e r A v e ) (3 3 3 . 4 2 ) (5 2 . 80 ) (4 7 , 54 ) (1 5 3 . 13 ) (1 3 7 . 86 ) (6 . 4 4 ) (2 . 86 ) 25 6 , 79 ) 31 6 . (7 0 5 . 74 ) (3 9 8 . 4 8 ) St i m s o n L u m b e r ( S e l t i c e ) (0 , 57 ) (0 . 57 ) (1 . 65 ) (1 . 66 ) (1 7 . 90 ) (8 . 33 ) (1 . 4 2 ) S1 . J o s e p h (4 8 5 . 4 5 ) (1 4 . 4 1 ) 62 1 . 87 8 . (5 6 8 . 50 ) Un i v e r s i t y o f I d a h o Fi r m C u s t o m e r s (1 4 68 2 , 08 ) (1 4 68 7 . 18 ) (4 2 58 0 . 28 ) (4 2 59 5 , 08 ) 55 8 , 47 8 . (2 2 8 85 4 . 97 ) Sa l e s C u s t o m e r s (1 3 2 , 4 5 5 . 62 ) 90 0 . 94 ) 70 5 . 35 7 88 2 . 47 8 , 98 0 . (1 4 4 92 6 . 39 ) (1 3 3 , 28 2 . 56 ) (1 4 73 5 , 58 ) (1 4 73 5 , 58 ) (4 2 73 5 . 4 5 ) (4 2 , 73 5 . 4 5 ) 94 1 . 67 ) 28 5 . 37 4 89 9 . 48 2 , 22 6 . (2 2 9 , 57 6 . 80 ) (1 4 5 90 8 . 50 ) /( ) 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 / 1 9 1 0 1 Ca s c a d e 2/ 2 8 / 0 5 A& G In t e r e s t Ba l a n c e 3/ 3 1 / 0 5 3/ 3 1 / 0 5 3/ 3 1 / 0 5 Ca s c a d e 3/ 3 1 / 0 5 A& G Re v e n u e Of f - Sy s t e m De f e r r a l s 2/ 2 8 / 0 5 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 CD A R e s o r t (0 . 60 ) CD A F i b e r F u e l (0 . 50 ) (0 . 76 ) (0 . 28 ) 52 , 20 . (6 . 07 ) (1 5 , 55 ) (0 . 72 ) (1 . 54 ) (0 . 37 ) Id a h o A s p h a l t Im s a m e t In t e r s t a t e A s p h a l t 20 . 18 2 . 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 Ri l e y C r e e k Me r r i t t B r o t h e r s Po t l a t c h St i m s o n L u m b e r ( R i v e r A v e ) (4 5 . 30 ) (6 9 . 33 ) (8 . 03 ) (3 . 69 ) (2 , 17 0 , 38 ) 99 1 , (3 5 6 . 20 ) (7 6 7 . 58 ) (4 2 , 33 ) (9 0 . 06 ) (1 8 . 19 ) St i m s o n L u m b e r ( S e l t i c e ) (0 . 53 ) (0 . 82 ) (0 . 03 ) (0 . 04 ) (2 4 , 38 ) (1 . 73 ) (0 . 21 ) (0 . 4 4 ) St J o s e p h (1 1 . 4 6 ) 12 , 93 2 . 83 1 , (6 4 3 . 15 ) (1 5 . 24 ) Un i v e r s i t y o f I d a h o Fi r m C u s t o m e r s (1 4 68 9 , 25 ) (2 2 , 4 8 1 . 88 ) (2 2 0 , 89 ) (2 6 5 , 76 8 . 4 3 ) (1 2 3 , 64 3 . 70 ) (1 4 69 2 , 32 ) (3 1 26 2 . 75 ) Sa l e s C u s t o m e r s 92 1 , 87 ) 53 9 . 69 1 55 3 . 15 8 , 53 3 . (1 2 2 69 1 . 23 ) 90 7 . 87 ) (1 4 73 5 . 58 ) (2 2 55 2 . 79 ) 94 1 . 67 ) 34 6 . 1, 4 4 3 75 7 . 16 0 , 37 6 . (1 2 4 00 7 . 70 ) (1 2 4 11 7 . 51 ) (1 4 73 5 . 58 ) (3 1 35 4 . 79 ) 94 1 . 67 ) f; ; . , 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 / 1 9 1 0 1 In t e r e s t Ba l a n c e 4/ 3 0 / 0 5 4/ 3 0 / 0 5 4/ 3 0 / 0 5 Ca s c a d e 4/ 3 0 / 0 5 In t e r e s t Ba l a n c e 5/ 3 1 / 0 5 5/ 3 1 / 0 5 3/ 3 1 / 0 5 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 4/ 3 0 / 0 5 Co m m o d i t y De m a n d 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 CD A A s p h a l t CD A R e s o r t (0 . 60 ) (0 . 60 ) CD A F i b e r F u e l 47 , 17 . (2 8 . 53 ) (0 . 92 ) 37 , 34 . 18 . Id a h o A s p h a l t Im s a m e t In t e r s t a t e A s p h a l t 20 . 20 3 . (0 . 86 ) 20 , 22 3 . 74 7 . 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 Ril e y C r e e k Me r r i t t B r o t h e r s Po t l a t c h St i m s o n L u m b e r ( R i v e r A v e ) (3 . 85 ) (2 , 4 5 6 . 78 ) 75 6 , 91 . 24 1 . 63 ) (4 8 . 86 ) 10 , 4 8 (4 , 4 5 ) 89 3 . 26 ) 86 0 . St i m s o n L u m b e r ( S e l t i c e ) (0 . 04 ) (2 6 , 80 ) (0 . 20 ) (0 , 04 ) (2 6 . 62 ) St . J o s e p h 13 . 11 8 . 72 5 . 19 0 , 75 ) 13 . 66 5 . 06 7 . Un i v e r s i t y o f I d a h o Fir m C u s t o m e r s (5 8 4 . 28 ) (4 3 5 , 95 1 , 4 8 ) 60 0 . (1 4 68 5 . 60 ) 14 9 . (7 1 3 . 20 ) (4 2 0 60 0 . 51 ) 26 5 , 94 2 . Sa l e s C u s t o m e r s 84 6 . 72 7 33 4 . 11 7 37 6 . (1 9 2 , 74 1 . 09 ) 81 6 . 65 4 78 6 . 24 6 93 7 , 4 6 29 2 . 30 9 26 8 . 11 8 , 87 6 . 27 , 69 4 . (1 9 5 , 20 2 . 86 ) (1 4 73 5 , 58 ) 16 0 , 13 1 , 25 1 19 2 . 24 9 , 79 6 . 26 6 , 82 4 . -' C 7 fJ / . rs - - - 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 19 1 . 4 1 / 1 9 1 0 1 Ca s c a d e 5/ 3 1 1 0 5 In t e r e s t Ba l a n c e 6/ 3 0 1 0 5 6/ 3 0 1 0 5 Ca s c a d e 6/ 3 0 1 0 5 In t e r e s t Ka i s e r l E n d Ba l a n c e Re v e n u e Of f - Sy s t e m 5/ 3 1 / 0 5 Co m m o d i t y De m a n d Re v e n u e Of f - Sy s t e m Us e r s 6/ 3 0 1 0 5 Ca p . R e i De f e r r a l De f e r r a l Ca p . R e i Co r r e c t i o n s CD A A s p h a l t CD A R e s o r t (0 . 60 ) (0 . 60 ) CD A F i b e r F u e l (1 . 04 ) (1 1 . 36 ) 79 . 35 . 23 . (1 . 06 ) (1 2 , 98 ) 12 4 . Id a h o A s p h a l t Im s a m e t In t e r s t a t e A s p h a l t 21 . 99 2 . 50 8 . 26 , 52 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 Ril e y C r e e k Me r r i t t B r o t h e r s Po t l a t c h St i m s o n L u m b e r ( R i v e r A v e ) (4 7 . 27 ) (5 1 8 . 33 ) (4 . 58 ) 60 3 . 07 ) 88 1 . (3 8 . 97 ) (4 7 7 . 33 ) (4 . 03 ) 23 4 . 00 ) St i m s o n L u m b e r ( S e l t i c e ) (0 , 15 ) (1 . 61 ) (0 . 04 ) (1 6 . 71 ) 27 , (0 . 18 ) (2 . 18 ) 12 . St . J o s e p h 14 . 74 7 . 4 4 17 7 . 21 . 94 6 . Un i v e r s i t y o f I d a h o Fi r m C u s t o m e r s (1 4 61 0 . 94 ) (1 6 0 , 21 6 . 16 ) (6 2 5 . 07 ) (3 3 0 10 9 . 77 ) 33 0 81 2 . (1 4 61 9 , 19 ) (1 7 9 08 3 . 4 8 ) (4 3 5 . 92 ) 87 5 . (1 9 0 , 56 0 . 4 4 ) Sa l e s C u s t o m e r s 96 3 . 90 4 68 7 . 55 3 , 25 6 . 63 5 . 2, 4 6 1 57 9 . (1 4 65 9 . 4 0 ) (1 6 0 74 7 . 4 6 ) 36 9 . 59 4 77 5 . 56 5 , 00 5 . 33 1 72 2 . 4 0 (1 4 65 9 . 4 0 ) (1 7 9 , 57 5 . 97 ) 24 3 . 88 3 . 30 3 , 39 5 . -- - v . , Wa s h i n g t o n W a t e r P o w e r C o m p a n y St a t e o f I d a h o An a l y s i s o f A c c o u n t 1 9 1 .4 1 To t a l Co m m o d i t y De m a n d Ca s c a d e In t e r e s t A& G Be n c h m a r k Of f - Sy s t e m Ot h e r Ac c t 1 9 1 . 4 1 De f e r r a l De f e r r a l Re v e n u e De f e r r a l De f e r r a l Sa l e s / C a p R e i 6/ 3 0 / 0 4 En d i n g B a l a n c e 57 7 07 6 . 86 2 34 8 . 36 6 79 3 . (1 7 3 23 5 . 62 ) (1 , 94 7 . 50 ) (3 5 30 0 . 04 ) 65 9 , 89 4 . 54 ) (2 1 1 69 3 . 19 ) 2, 4 3 0 , 00 5 . 4 2 7/ 3 1 / 0 4 Ac t u a l P r i o r M o D e f e r r a l s 38 6 , 03 8 . 16 4 , 4 6 6 . 43 6 , 4 6 6 . (1 5 , 4 9 7 . 38 ) 94 1 . 67 ) (1 4 0 , 27 2 . 22 ) (5 6 18 3 . 23 ) In t e r e s t 14 1 . 14 1 . 7/ 3 1 / 0 4 En d i n g B a l a n c e 96 6 25 6 . 02 6 81 4 . 80 3 26 0 . (1 8 8 , 73 3 . 00 ) 19 4 . (3 8 , 24 1 . 71 ) 80 0 16 6 . 76 ) (2 6 7 87 6 . 4 2 ) 2, 4 3 0 00 5 . 4 2 8/ 3 1 / 0 4 Ac t u a l P r i o r M o D e f e r r a l s 21 8 , 70 8 . (1 5 33 5 . 4 7 ) 42 6 , 85 4 . 4 6 (1 4 73 5 . 58 ) 94 1 . 67 ) (1 4 3 42 6 . 53 ) (3 1 , 70 6 . 91 ) In t e r e s t 42 9 . 3, 4 2 9 . 8/ 3 1 / 0 4 En d i n g B a l a n c e 18 8 39 4 . 01 1 , 4 7 9 . 23 0 11 4 . (2 0 3 , 4 6 8 . 58 ) 62 3 . 4 2 (4 1 18 3 . 38 ) 94 3 , 59 3 . 29 ) (2 9 9 , 58 3 . 33 ) 2, 4 3 0 , 00 5 . 4 2 9/ 3 0 / 0 4 Ac t u a l P r i o r M o D e f e r r a l s 43 5 , 95 9 . 22 6 , 74 7 . 40 4 54 0 . (1 4 73 5 . 58 ) 94 1 . 67 ) (1 3 9 , 63 5 . 61 ) (3 8 , 01 6 . 01 ) In t e r e s t 67 1 . 67 1 . 9/ 3 0 / 0 4 En d i n g B a l a n c e 62 8 , 02 5 . 23 8 , 22 6 . 63 4 65 5 . (2 1 8 , 20 4 . 16 ) 29 5 . 4 0 (4 4 12 5 . 05 ) 08 3 , 22 8 . 90 ) (3 3 7 59 9 . 34 ) 2, 4 3 0 00 5 . 4 2 10 / 3 1 / 0 4 Ac t u a l P r i o r M o D e f e r r a l s (7 1 , 55 0 . 19 ) (2 0 8 81 1 . 03 ) 33 5 , 22 6 . (1 4 73 5 . 58 ) 94 1 . 67 ) (1 3 1 , 4 6 8 . 4 3 ) (4 8 , 81 9 . 52 ) Tr a c k e r T r a n s f e r (3 , 57 7 04 9 . 89 ) 86 2 34 8 . 23 ) 36 6 , 79 3 . 97 ) 17 3 , 23 5 . 97 4 . 35 , 30 0 . 65 9 , 89 4 . 21 1 69 3 . 43 0 , 00 5 . 4 2 ) In t e r e s t 79 1 . 79 1 . 10 / 3 1 / 0 4 En d i n g B a l a n c e 98 3 , 21 6 . 16 7 06 7 . 4 4 60 3 , 08 7 . (5 9 , 70 4 . 12 ) 06 1 . (1 1 76 6 . 68 ) (5 5 4 80 2 . 79 ) (1 7 4 , 72 5 . 67 ) 11 / 3 0 / 0 4 Ac t u a l P r i o r M o D e f e r r a l s (4 5 0 , 70 9 . 12 ) 18 0 , 30 9 . (4 4 2 68 7 . 03 ) (1 4 73 5 . 58 ) 94 1 . 67 ) (1 4 9 , 4 5 2 . 37 ) (2 1 , 20 1 . 75 ) In t e r e s t 63 1 . 63 1 . 11 / 3 0 / 0 4 En d i n g B a l a n c e 53 3 , 13 9 . 34 7 37 6 . 16 0 , 4 0 0 . (7 4 , 4 3 9 . 70 ) 69 2 . (1 4 70 8 . 35 ) (7 0 4 25 5 . 16 ) (1 9 5 92 7 . 4 2 ) 12 / 3 1 / 0 4 Ac t u a l P r i o r M o D e f e r r a l s 83 5 , 84 7 . 18 9 , 78 5 . 4 1 (1 5 3 , 20 1 . 17 ) (1 4 73 5 . 58 ) 94 1 . 67 ) (1 3 6 , 51 7 . 4 0 ) (4 6 54 1 . 64 ) In t e r e s t 79 2 . 79 2 . 12 / 3 1 / 0 4 En d i n g B a l a n c e 36 9 77 9 . 53 7 , 16 2 . 00 7 19 9 . (8 9 , 17 5 . 28 ) 15 , 4 8 5 . 4 9 (1 7 65 0 . 02 ) (8 4 0 77 2 . 56 ) (2 4 2 46 9 . 06 ) 1/ 3 1 / 0 5 Ac t u a l C u r r / P r i o r M o D e f e r r a l s 83 3 . 29 6 , 89 0 . (9 0 9 , 60 7 . 64 ) (2 9 , 4 7 1 . 16 ) 94 1 . 67 ) (2 6 6 , 56 5 . 12 ) (8 5 , 4 7 0 . 90 ) In t e r e s t 28 5 . 28 5 . 1/ 3 1 / 0 5 En d i n g B a l a n c e 37 4 89 9 . 83 4 05 2 . 4 5 59 1 . (1 1 8 64 6 . 4 4 ) 17 , 77 0 . (2 0 , 59 1 . 69 ) 10 7 33 7 . 68 ) (3 2 7 93 9 . 96 ) 2/ 2 8 / 0 5 Ac t u a l C u r r e n t D e f e r r a l s 66 , 51 1 . 48 2 22 6 . (2 2 9 57 6 . 80 ) (1 4 73 5 . 58 ) 94 1 . 67 ) (1 4 5 , 90 8 . 50 ) (2 2 55 2 . 79 ) In t e r e s t 34 6 . 34 6 . 2/ 2 8 / 0 5 En d i n g B a l a n c e 1, 4 4 3 , 75 7 . 31 6 27 8 . (1 3 1 98 5 . 28 ) (1 3 3 , 38 2 . 02 ) 11 7 . (2 3 , 53 3 . 36 ) 25 3 24 6 . 18 ) (3 5 0 , 4 9 2 . 75 ) 3/ 3 1 / 0 5 Ac t u a l C u r r e n t D e f e r r a l s (1 3 6 78 1 . 24 ) 16 0 , 37 6 . (1 2 4 00 7 . 70 ) (1 4 73 5 . 58 ) 94 1 . 67 ) (1 2 4 11 7 . 51 ) (3 1 35 4 . 79 ) In t e r e s t 29 2 . 29 2 . cx 7 3/ 3 1 / 0 5 En d i n g B a l a n c e 30 9 26 8 . 3, 4 7 6 65 5 . (2 5 5 99 2 . 98 ) (1 4 8 11 7 . 60 ) 22 , 4 1 0 . (2 6 , 4 7 5 . 03 ) 37 7 36 3 . 69 ) (3 8 1 , 84 7 . 54 ) To t a l Co m m o d i t y De m a n d Ca s c a d e In t e r e s t A& G Be n c h m a r k Of f - Sy s t e m Ot h e r Ac c t 1 9 1 . 4 1 De f e r r a l De f e r r a l Re v e n u e De f e r r a l De f e r r a l Sa l e s / C a p R e i 4/ 3 0 / 0 5 Ac t u a l C u r r e n t D e f e r r a l s (6 0 20 7 . 99 ) 11 8 87 6 . 69 4 . (1 4 73 5 . 58 ) (1 9 5 20 2 . 86 ) 16 0 . In t e r e s t 13 1 . 13 1 . 4/ 3 0 / 0 5 En d i n g B a l a n c e 25 1 19 2 . 59 5 , 53 1 . (2 2 8 , 29 8 . 85 ) (1 6 2 85 3 . 18 ) 54 1 . (2 6 , 4 7 5 . 03 ) 57 2 56 6 . 55 ) (3 7 8 68 7 . 22 ) 5/ 3 1 / 0 5 Ac t u a l C u r r e n t D e f e r r a l s 34 1 21 4 . 24 9 , 79 6 . 26 6 , 82 4 . (1 4 65 9 . 4 0 ) (1 6 0 , 74 7 . 4 6 ) In t e r e s t 36 9 . 36 9 . 5/ 3 1 / 0 5 En d i n g B a l a n c e 59 4 77 5 . 84 5 32 7 . 38 , 52 5 . (1 7 7 51 2 . 58 ) 91 1 . (2 6 47 5 . 03 ) 57 2 56 6 . 55 ) (5 3 9 , 4 3 4 . 68 ) 6/ 3 0 / 0 5 Ac t u a l C u r r e n t D e f e r r a l s 70 5 , 37 6 . 56 5 , 00 5 . 33 4 60 5 . (1 4 65 9 . 4 0 ) (1 7 9 57 5 . 97 ) In t e r e s t 24 3 . 24 3 . 6/ 3 0 / 0 5 En d i n g B a l a n c e 30 3 , 39 5 . 4, 4 1 0 33 3 . 37 3 13 1 . (1 9 2 17 1 . 98 ) 15 4 . (2 6 , 4 7 5 . 03 ) (1 , 57 2 , 56 6 . 55 ) (7 1 9 , 01 0 . 65 ) Wa s h i n g t o n W a t e r P o w e r C o m p a n y St a t e o f I d a h o An a l y s i s o f A c c o u n t 1 9 1 . 4 1 VISTA UTILITIES Exhibit " Pipeline Tariff Sheets Used In This Filing September 9 2005 Northwest Pipeline Corporation FERC Gas Tariff Third Revised Volume No.Thirtieth Revised Sheet No. Superseding Twenty-Ninth Revised Sheet No. STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-1, TF-2 and TI- (Dollars per Dth) Rate Schedule and Type of Rate Base Tariff Rate Minimum Maximum Currently Effective Tariff Rate(3) Minimum MaximumACA ( 2 ) Rate Schedule TF-(4) (5) Reserva tion (Large Customer) System-Wide 15 Year Evergreen Exp.25 Year Evergreen Exp. 00000 00000 00000 27760 39547 37893 00000 00000 00000 27760 39547 37893 Vol umetric (Large Customer)01225 03000 00180 01405 03180 (Small Customer)(6)01225 58521 00180 01405 58701 Scheduled Overrun 01225 30760 00180 01405 30940 Rate Schedule TF - 2 (4) (5) Reservation 00000 27760 00000 27760Volumetric01225030000122503000 Scheduled Daily Overrun 01225 30760 01225 30760 Annual Overrun 01225 30760 01225 30760 Rate Schedule TI- Volumetric (7) Scheduled Overrun 01225 01225 30760 30760 00180 00180 01405 01405 30940 30940 Issued by: Laren M.Gertsch, Director Issued on: August 12, 2005 Effective: October 1, 2005 Northwest Pipeline Corporation FERC Gas Tariff Third Revised Vo)ume No.Sixteenth Revised Sheet No. SupersedingFifteenth Revised Sheet No. STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate Schedule LS- (Dollars per Dth) Type of Rate Currently Effective Tariff Rate (1) Demand Charge ( 2 ) Capaci 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 , exceptthat rates for leap years are computed on the basis of 366 days. Issued by: Laren M.Gertsch, Director Issued on: November 19, 2004 Effective: January 1 , 2005 Page 1 of 1 Gas Transmission Northwest Corporation FERC Gas Tariff Third Revised Volume No. 1-A Sixth Revised Sheet No. Superseding Fifth Revised Sheet No. STATEMENT OF EFFECTIVE RATES AND CHARGES FOR TRANSPORTATION OF NATURAL GAS Rate Schedules FTS-1 and LFS- RESERVATION DELIVERY ( c ) (Dth-MILE) FUEL (d) (Dth) MILEAGE (a) (Dth-MILE) NON-MILEAGE (b) (Dth) MAXIMUM MINIMUM MAXIMUM MINIMUM MAXIMUM MINIMUM MAXIMUM MINIMUM BASE 011212 000000 0.884028 0.000000 0.000013 0.000013 0.0050% 0.0000% EXTENSION CHARGES MEDFORD 1 ( f)296969 000000 2 (g)193579 000000 (WWP) 2 (h)090388 000000 (Diamond 1) 2 (h)035477 000000 (Diamond 2) 000016 0.000016 000000 0.000000 000000 0.000000 000000 0.000000 COYOTE SPRINGS E-3 (i) 0.064705 0.00000 000000 000000 OVERRUN CHARGE ( j ) SURCHARGES ACA (k)001900 001900 Issued by: John A Roscher, Director of Rates & Regulatory AffairsIssued on: November 30, 2004 Effective on: January 1, 2005 http://tariff.gastransmissionnw.com/gtntariff/ sheet. asp?sid=5 9/8/2005 A VIST A UTILITIES Exhibit " Press Release September 9,2005 \'iI'STA~ Corp. Contact: Media: Catherine Markson (509) 495-2916 catherine.markson~avistacorp.com Investors: Jason Lang (509) 495-2930 iason.lang~avistacorp.com A vista 24/7 Media Access (509) 495-4174 Avista Utilities Requests Natural Gas Price Adjustment in Washington and Idaho New rates reflect the higher cost of wholesale natural gas and would become effective Nov. SPOKANE, Wash. September 12,2005: In response to dramatic increases in wholesale natural gas costs, A vista Corp. (NYSE:A V A) filed requests today with state utility commissions in Washington and Idaho to pass through those increased costs to its customers. To track the ups and downs in the cost of wholesale gas, Avista annually files purchased gas cost adjustments (PGAs). Avista does not profit from these higher gas commodity prices because they are passed through directly, without markup, to consumers. A vista has requested an overall increase in gas revenues of approximately $15.7 million in Idaho, or 23.8 percent, and $38.6 million in Washington, or 23.5 percent to offset the higher cost of purchasing natural gas to serve its customers. Avista has asked that the filings become effective in both states on Nov. 1 , 2005. In Washington, a residential customer using an average of 70 therms per month would see an average increase of$16.39 per month, or about 23.5 percent. The total bill for 70 therms including the increase would be $86.04. In Idaho , a residential or small business customer using an average of 70 therms per month would see an average increase of $16.36 per month, or about 23.4 percent. The total bill including the increase would be $86.36. Natural gas prices have risen dramatically in the last five years. As oil prices have reached new highs average U.S. wholesale natural gas prices tripled between December 2000 and the end of2004. The proposed rates in today s filings reflect wholesale natural gas prices 40 percent higher than prices of just a year ago. Nationally, wholesale prices for this coming winter have risen substantially due in part to the impact of Hurricane Katrina on the energy production in the Gulf of Mexico. However, today filings do not include any of the price impact from Hurricane Katrina. Any lasting effects of Hurricane Katrina on natural gas prices would be reflected in future A vista PGA filings. The Department of Energy s Energy Information Administration projects a national average increase of 52 percent for natural gas customers this winter. A vista employs a number of strategies to minimize the impact of higher gas prices, notably through resource planning efforts and price hedging programs. Strategies include demand-side activities such as promoting energy efficiency, supply side actions such as contracting for additional pipeline capacity, and the development of new resources. Customer Programs Avista recognizes the impact of price increases on its customers, especially on those who have the most difficulty paying their energy bill. In addition to working to control the cost of providing service, Avista s ongoing commitment to customers also includes support of Project Share, an energy assistance program. In 2004, Avista customers contributed more than $326 000 to Project Share, and A vista contributed an additional $215 000. These contributions helped 454 households in the region with their energy bills. In 2001 , the WUTC approved Avista s Low Income Rate Assistance Program (LIRAP). This program includes a tariff rider charge for electricity and natural gas that provides approximately $3 million per year for energy assistance for qualified A vista customers in Washington state. Nearly $9 million in energy assistance has been distributed to Avista s Washington customers since LIRAP began. Some of the other customer programs offered by Avista include CARES , a program assisting those who face challenges paying their bills; Comfort Level Billing, a plan that averages annual energy bills into equal monthly payments; and ongoing energy conservation and efficiency programs available to residential, commercial and industrial customers. A vista also offers rebates for residential weatherization (wall, floor, ceiling, ducts) and high efficiency water heaters and furnaces. The company offers energy conservation education and energy use guides to help customers reduce energy costs on a long-term basis and get the most value for their energy dollar. 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. Avista serves approximately 135 000 natural gas customers in Washington, and 66 000 in Idaho. Utility Commission Review These requests to increase natural gas rates are subject to public review and a decision by the Washington Utilities and Transportation Commission and the Idaho Public Utilities Commission. Customers may contact the commissions for additional information about these filings. The WUTC is accepting public comment on these filings by mail at 1300 S. Evergreen park Drive S., P.O. Box 47250, Olympia, WA 98504-7250 or by phone at (800) 562-6150. The IPUC is accepting public comment by mail at 472 W. Washington, P.O. Box 83720, Boise, ID 83720-0074 or by phone at (208) 334-0300. Copies of the proposed tariff changes are available in the company s offices and the offices of the state utility commissions. 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 330 000 electric and 285 000 natural gas customers in three western states. Avista s non-regulated subsidiaries include Avista Advantage and Avista Energy. A vista Corp.s stock is traded under the ticker symbol "AVA." 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. -- 0558 -- To unsubscribe from Avista s news release distribution, send reply message to deb bie. simock~avistacorp. com