20100121Compliance Filing.pdf

o t: (\ t= l \./ t: n¡'\i.V~' ¡ 'co"~'"~~~JiI,srA.
ioin JAN 21 AM 8: 15 Corp.
ell
_ Secretar
lic Utilities Commission
83720
, il 83720-0074
Re: Annual Compliance Filng of Asset Retirement Obligation (SF AS 143)
Case Nos. A VU-E-05-09 & A VU-G-05-03.. ..
Dear Ms. Jewell:
hi Order No. 29962, the Commission directed the Company to record regulatory assets or
liabilities associated with the implementation of Statement of Financial Accounting Stadards
(SFAS) 143. As a result of the Order, the Company is,required to fie anually, and as par of
any rate case filing, all joural entres made under the requirements of SF AS 143.
Enclosed, please find thee copies of the 2008 SF AS 143 anual compliance filing.
Please direct any questions regarding ths filing to Liz Andrews at [phone].
Sincerely,
?' .J...-
Kelly Norwood
Vice President, State and Federal Reguation
Enclosure
LA
-"li..ICl\
RE.Ct:\ \' ~-,_:Avista Utilties , '. i;
FAS 143 Accounting - Asset Retirement Obligati~ J~lt 2 \ f\M 6. \ v
Year Ended December 31,2009 ' .
\D~,J"fì.Y~~?î'1Ú3S\ON
\rr\Lrf\E~ ,-,''''''''''' FERCAccount Dr.Cr.
December 31. 2008 Balances
ARO Assets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
101000 1,418,345108000 545,297
182376 3,335,279230000 4,208,327
Recorded Journal Entries
Calendar Year 2009 Accretion, Depreciation and Removal Costs Entries
1 Regulatory Assets
ARO Liabilities
To record accretion expense, net of removal costs, on AROs.
182376
2300.00
(236,874)
(236,874)
2 Regulatory Assets
Accumulated Depreciation
To record depreciation on the ARO assets.
182376
108000
31,841
31,841
Calendar Year 2009 Other Changes
3 AROAssets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
101000
108000
182376
230000
December 31. 2009 Balances
AROAssets
Accumulated Depreciation
Regulatory Assets
ARO Liabilties
101000 1,418,345108000 577,138
182376 3,130,246230000 3,971,453
ID _ARO _ Compliance.xls Page 1 of 1