20090306Compliance Filing.pdf

2009 MAR Pf't 12: 24
~~¡'V'STA'
Corp.
q
ell
Secretary
ic Utilities Commission
83720
, il 83720-0074
Re: Annual Compliance Filng of Asset Retirement Obligation (SFAS 143)
Case Nos. A VU-E-05-09 & A VU-G-05-03
Dear Ms. Jewell:
In Order No. 29962, the Commission directed the Company to record regulatory assets or
liabilities associated with the implementation of Statement of Financial Accounting Standards
(SFAS) 143. As a result of the Order, the Company is required to file annually, and as par of
any rate case filing, alljoumal entres made under the requirements of SF AS 143.
Enclosed, please find three copies of the 2008 SFAS 143 anual compliance filing.
Please direct any questions regarding this filing to Liz Andrews at [phone].
Sincerely,.~~
Kelly Norwood
Vice President, State and Federal Regulation
Enclosure
LA
Avista Utilties
FAS 143 Accounting. Asset Retirement Obligations
Year Ended December 31,2008 i009 ~AR..6 PM \2: 24
FERC
Account
-4', 'H~O"'t¡ l)g J';'j\,. i "G, ,_ ._.
10f\ , ' i" _e. .; ,~~ 'If' Co ¡ '~1 i. ,
UTiUT\t;(~ COh-Il\'\ ,:,.II., I'Dr. "èr.
December 31. 2007 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO liabilities
101000 1,418,345108000 513,456
182376 3,085,523230000 3,990,412
Recorded Journal Entries
Calendar Year 2008 Accretion. Depreciation and Removal Costs Entries
1 Regulatory Assets
ARO liabilities
To record accretion expense on AROs.
182376
230000
217,915
217,915
2 Regulatory Assets
Accumulated Depreciation
To record depreciation on the ARO assets.
182376
108000
31,841
31,841
Calendar Year 2008 Other Changes
3 ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO liabilities
101000
108000
182376
230000
December 31! 2008 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilities
101000 1,418,345108000 545,297
182376 3,335,279230000 4,208,327
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