20110215Compliance Filing.pdf

-
Avisla Corp.
1411 East Mission PO Box 3727
Spokane, Washington 992203727
Telephone 504850
Toll Free 80727-9170
r: r1
~~~'V'STA'
Corp.l\~ \Ot \'3
1~" f£ß \'5
\ n r::\,r~~;; \
\ fí\trn\:.,)-.""
February 14, 2011
Ms. Jean D. Jewell
Commission Secretary
Idaho Public Utilities Commission
PO Box 83720
Boise, il 83720-0074
Re: Annual Compliance Filing of Asset Retirement Obligation (SF AS 143)
Case Nos. A VU-E-05-09 &.4 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 anually, and as par of
any rate case filing, all joural entries made under the requirements of SF AS 143.
Enclosed, please find thee copies ofthe 2010 SFAS 143 anual compliance fiing.
Please direct any questions regarding this filing to Liz Andrews at [phone].
Sincerely,
?t ~..~
Kelly Norwood
Vice President, State and Federal Regulation
Enclosure
LA
. .
(~r:. l"'".Jt_Avista Utilties
FAS 143 Accounting - Asset Retirement8~Ï'tl~s f\" iO: l 3
Year Ended December 31,2010 to" \ i-I! ,~ r.
December 31. 2009 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilities
ÁVU -D-ÒS--o'3
FERC
Account Dr.Cr.
101000 1,418,345
108000 577,138
182376 3,130,246
230000 3,971,453
Recorded Journal Entries
Calendar Year 2010 Accretion, Depreciation and Removal Costs Entries
1 Regulatory Assets
ARO Liabilities
To record accretion expense, net of removal costs, on AROs.
2 Regulatory Assets
Accumulated Depreciation
To record depreciation on the ARO assets.
Calendar Year 2010 Other Changes
3 ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilities
To record 2010 impact due to HVAC remodeL.
182376
230000
(235,710)
(235,710)
182376
108000
25,993
25,993
101000
108000
182376
230000
19,248
12,086
144,504
151,666
December 31.2010 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
101000 1,437,593108000 615,216
182376 3,065,032230000 3,887,409
10 _ARO _Com pliance.xls Page 1 of 1