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HomeMy WebLinkAbout20060914Application.pdfAvista Corp. 1411 East Mission POBox3727 Spokane, Washington 99220-3727 Telephone 509-489-0500 Toll Free 800-727-9170 RECEIVED ~M 9: ~~~'V'STA. Corp. lOnG SEP lot\! ~o PUBLIC UTILr(\\:.s CO\\iH\;1iSS\OI'~ September 13, 2006 State of Idaho Idaho Public Utilities Commission Statehouse Boise, Idaho 83720 f..vo -G'-66- Attention: Ms. Jean D. Jewell Advice Number G-O6- RE: TariffIPUC No. 27. Natural Gas Service The following tariff sheets are enclosed for filing with the Commission: Ninth Revision Sheet 150 canceling Eighth Revision Sheet 150 Original Sheet 150A and Sixth Revision Sheet 155 canceling Fifth Revision Sheet 155 These tariff sheets request an effective date of November 1 , 2006 and result from changes in the projected cost of gas purchased and transported for customer use for the November 2006 through October 2007 period and in the amortization rate pertaining to differences between the actual cost of gas and the amount collected from customers. If these tariff sheets are approved as filed, the Company s estimated annual natural gas revenue will increase by approximately $2.7 million or about 3.2%. Of this amount, approximately $3.8 million relates to the projected cost of gas and '::$1.1:;' million relates to recovery of the difference between the actual cost of gas and the amount collected from customers (defen-al balances). The average residential customer using 65 therms per month will see their monthly bill increase by approximately $2.41 or about 3%, from $80.43 to $82.84 per month. The requested rate changes will have no effect on the Company s net income. Also enclosed are an Application and workpapers that provide information supporting this proposed rate change. If you have any questions regarding this filing, please feel free to call Craig Bertholf at (509) 495-4124 or Brian Hirschkom at (509) 495-4723. 7; ~~ Kelly O. Norwood Vice President State and Federal Regulation Enclosures CERTIFICATE OF SERVICE I HEREBY CERTIFY that I have served Avista Corporation dba Avista Utilities' filing with Tariff IPUC No. 27 Natural Gas Service by mailing a copy thereof, postage prepaid to the following: Jean 0 Jewell , Secretary Idaho Public Utilities Commission 472 W. Washington Street Boise , 1083720-5983 Paula Pyron Northwest Industrial Gas Users 4113 Wolfberry Court Lake Oswego , OR 97035-1827 Conley Ward Givens Pursley LLP 601 W. Bannock St. Boise, 1083701-2720 Curt Hibbard St. Joseph Regional Medical Center PO Box 816 Lewiston , 1083501 Edward A. Finklea Cable Huston Benedict Haagensen & Lloyd, LLP 1001 SW 5th , Suite 2000 Portland, OR 97204-1136 Coeur d'Alene Resort Attn: William Reagan Box 7200 Coeur d'Alene , 10 83816 Paul Franz Interstate Concrete & Asphalt 845 West Kathleen Avenue Coeur d'Alene, Idaho 83814 Stimson Lumber O. Box 7400 Coeur d'Alene , 10 83816 Dated at Spokane, Washington this 13th day of September 2006. ~01 ~~~ Patty Olsn Rates Coordinator BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION RECEIVED 2006 SEP 14 AM 9: IN THE MATTER OF THE APPLICATION OF A VISTA UTILITIES FOR AN ORDER APPROVING A CHANGE IN NATURAL GAS RATES AND CHARGES IDAHO PUdLiC UTILITIES COfvJMiSSION -Avo - G' -ob-o3 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 2006. If approved as filed the Company s annual revenue will increase by approximately $2.7 million or about 3.2%. 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 1411 East Mission Avenue, Spokane, Washington, and is qualified to do business in the state ofIdaho. 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 - 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. Ninth Revision Sheet 150 and Original Sheet 150A, which Applicant requests the Commission approve, are filed herewith as Exhibit ". Also included in Exhibit "A" is a copy of Ninth Revision Tariff Sheet 150 with the changes underlined. Also included in Exhibit "A" is a copy of Eighth Revision Tariff Sheet 150 with the proposed changes shown by lining over the current language or amounts. Additionally, Sixth Revision Sheet 155 , which Applicant requests the Commission approve, is also filed herewith as Exhibit ". Also included in Exhibit " is a copy of Sixth Revision Tariff Sheet 155 with the changes underlined. Also included in Exhibit "A" is a copy of Fifth 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 it over Williams Pipeline West (d.a. Northwest Pipeline Corporation), Gas Transmission Northwest (GTN), 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 various pipeline refunds or charges, miscellaneous revenue received from gas related transactions and the revenue received from Cascade Natural Gas for the release of storage capacity at the Jackson Prairie Storage Facility. However, the Company has recalled the release of storage capacity at Jackson Prairie Storage Facility to Cascade Natural Gas effective April 30, 2007. Applicant's filing of proposed tariff sheet 150 increases the prospective natural gas cost component included in the rates charged to firm sales customers by 5.321 cents per thermo The Company s present W ACOG included in its gas sales rates is 78.600 cents per therm, which was approved by the Commission in Order No. 29902. The W ACOG proposed in this requested increase is 84.712 cents per thermo Generally, the wholesale cost of gas has continued to rise over past years. The proposed W ACOG of 84.712 cents per therm represents an increase of approximately 1 cents per therm, or about 7.8%, over the present W ACOG of 78.600 cents per thermo The proposed W ACOG is based on a weighting of forward natural gas prices on August 16th and fixed-price hedges executed to date. The Company will execute hedges to fix the price on approximately 66% of its estimated annual gas sales for the forthcoming year. The company uses a dollar-cost averaging approach for volumes to be hedged, with those volumes divided into 45-day execution "windows" between February 15th and November 15th. The company has completed approximately 85% of its scheduled hedges for the forthcoming PGA year (Nov. '06 - Oct. '07) at a weighted average price of $0.873 per thermo The Company continuously reviews its procurement strategy and makes changes that it believes are appropriate. This past year, the Company has begun incorporating an amount of longer-term hedges into its purchase portfolio to provide an additional degree of rate stability in the future. Approximately 11 % of the total purchases for the next year have been hedged at a three-year fixed price. The Company s plan is to continue layering-in three-year fixed price hedges until these hedges represent one-third ofthe portfolio going forward. At that point, the portfolio would consist of one-third hedged at one year or less, one-third hedged for a period longer than one year, and one-third at first-of-the-month index prices just prior to the month. This revised plan has been incorporated into the Company s Risk Management Policy and provided to the Commission Staff. The proposed rates in this filing also incorporate the proposed rate increases filed by the Company s two pipeline suppliers, Northwest Pipeline and Gas Transmission Northwest. The proposed pipeline rates, while not approved, will begin being billed to the Company on January 1 , 2007. While these pipeline rate increases are substantial , the effect on the Company s proposed rates in this filing is completely mitigated by an increase in the estimated revenue to be received from pipeline capacity releases. This increase in estimated capacity release revenue is caused by an increase in the volumes released, as compared to the level reflected in present rates, as well as the increase related to the proposed pipeline rates. 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 5.027 cents per therm; the Company proposes to decrease this amortization rate to 3.420 cents per therm, a decrease of 1.607 cents per thermo The Company has an estimated deferred gas cost balance of approximately $2.8 million as of October 31 2006, reflecting higher gas costs than projected during the past year. The proposed amortization rate of 3.420 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 of5.321 centspertherm. Interruptible sales customers on Schedules 131 and 132 will see a rate increase of 7.167 cents per thermo If the proposed decrease to tariff sheet 155 is approved, firm sales customers on Schedule 101 , 111 and 121 will see a rate decrease of 1.607 cents per thermo The average residential or small commercial customer using 65 therms per month will see an estimated increase of $2.41 per month or approximately 3%. The average percentage change for the various Schedules are shown on Exhibit ", 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 , 2006. 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 , 2006. Dated at Spokane, Washington, this 13th day of September 2006. A VIST A UTILITIES ,J,.. Kelly O. 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. ?~ &, Kelly O. Norwood Vice President, State & Federal Regulation SUBSCRIBED and sworn to before me this 13th day of September 2006 by Kelly Norwood. Washington, residing in Spokane County. /0.-c5?'Y'-Notary Public state of Washington TRACY M. TOWNLEY My Appointment Expires Oct 24. 2006 Commission Expires: RECEIVED 2006 SEP 1 4 AM 9= IDtJiO PLbL!i; UTILITiES COf/.:Y1ISSION A VISTA UTILITIES Exhibit " A" Proposed Tariff Sheets September 13, 2006 I.P.C. No. Ninth Revision Sheet 150 Canceling Eighth 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 38.494i per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 38.964i per thermo (b) ( c)The rate for transportation under Schedule 146 is to be decreased by OO.OOOi per thermo WEIGHTED AVERAGE GAS COST: The above rate changes are based on the following weighted average cost of gas per therm as of the effective date shown below: Schedules 101 Schedules 111 and 112 Schedules 121 and 122 Schedules 131 and 132 Demand 853i 853i 853i 000i Commodity 83.953i 83.953i 83.953i 83.953i Total 91.806i 91.806i 91.806i 83.953i 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. Issued September 13, 2006 Effective November 1 2006 Issued by Avista Utilities ;::;':';NorwOOd - Vice-President, State & Federal Regulation I.P.C. No.Original Sheet 150A 150 AVISTA CORPORATION d/b/a Avista Utilities SCHEDULE 150 - Continued 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 13, 2006 Effective Novem ber 1 , 2006 Issued by Avista Utilities ,:,;r ~~orwood - Vice-President, State & Federal Regulation I.P.C. No. Sixth Revision Sheet 155 Canceling Fifth Revision Sheet 155 AVISTA 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 3.420c,t per therm in all blocks of these rate schedules. The rate of interruptible gas Schedule 131 is to be increased by 3.420c,t 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 13, 2006 Effective November 1 , 2006 Issued by Avista Utilitie ?-a; AI ~~OOd Vice President, State & Federal Regulation I.P.C. No. Ninth Revision Sheet 150 Canceling Eighth 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 38.494 per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 38.964 per thermo (b) (c)The rate for transportation under Schedule 146 is to be decreased by OO.OOOct per thermo WEIGHTED AVERAGE GAS COST: The above rate chan es are based on the foliowin wei hted avera e cost of er therm as of the effective date shown below: Schedules 101 Schedules 111 and 112 Schedules 121 and 122 Schedules 131 and 132 Demand 853 853 853 000 Commodit 83.953 83.953 83.953 83.953 Total 91.806 91.806 91.806 83.953 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. Issued September 13, 2006 Effective November 1 2006 Issued by Avista Utiliti All'" . Norwood - Vice-President, State & Federal Regulation I.P.C. No. Sixth Revision Sheet 155 Canceling Fifth Revision Sheet 155 AVISTA 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 3.420 per therm in all blocks of these rate schedules. The rate of interruptible gas Schedule 131 is to be increased by 3.420 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 13 , 2006 Effective November 1 , 2006 Issued by Avlsta Utiliti Ai ~ K::;rOOd Vice President, State & Federal Regulation 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 173~per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 797~per thermo (b) ( c)The rate for transportation under Schedule 146 is to be decreased by OO.DOOi 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 October 28, 2005 Effective November 1 , 2005 Issued by Avista Utilities ~,.. K:;:;:; Norwood - Vice-President, State & Federal Regulation I.P.C. No. Fifth Revision Sheet 155 Canceling Fourth Revision Sheet 155 AVISTA 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 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 October 28, 2005 Effective November 1 , 2005 Issued by Avista UtilitiesBy " ' Y Norwood ?4U;4~ wmrJ Vice President, State & Federal Regulation RECEIVED 2006 SEP 14 M1 9= 56 , " ' r, c': 1:-' i i ('c ,UUL,I'..! UTILITIES CO!v\~';iISSIOd A VIST A UTILITIES Exhibit " Notice to Public of Applicant's Proposed Tariffs September 13, 2006 A VISTA UTILITES NOTICE OF IDAHO TARIFF CHANGE (Natural Gas Service Only) Notice is hereby given that the "Sheets" listed below ofTariffIPUC 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. Ninth Revision Sheet 150 canceling Eighth Revision Sheet 150 Original Sheet 150A and Sixth Revision Sheet 155 canceling Fifth Revision sheet 155 Ninth Revision Sheet 150 increases the cost of natural gas by 5.321 cents per thenn for all finn sales customers and by 7.167 cents per thenn for interruptible sales customers. Sixth Revision Sheet 155 decreases the amortization rate by 1.607 cents per thenn for customers on Schedules 101 , 111 and 121. If the proposed tariff is approved by the IPUC, total Company Idaho revenues will increase by approximately $2.7 million per year, or about 3.2%. 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. 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 65 thenns per month can expect to see an average increase of approximately $2.41 per month, or about 3 %. Larger commercial customers served under Schedules 111 and 121 can expect to see an average increase of about 3.3% and 3.6% respectively, with the higher percentages due to lower base rates. However, actual customer increases will vary based on thenns consumed. This filing requests an effective date of November 1 2006. Copies ofthe 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, WA. 99220-3727 September 13 2006 RECEIVED 2006 SfP /4 AM 9: IDAHO PUEli:~UTILITIES COMMISSION A VISTA UTILITIES Exhibit " W orkpapers September 13 2006 Avista Utilities State of Idaho Calculation of Overall 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 -(Dec::-Inc -(Dec::-Inc -(Dec::-Inc -(Dec::--(Refunds::-Inc -(Dec::-Inc -(Dec::- Schedule 101 52,641,742 $0.05321 $2,801,067 ($0.01607)($845,953)($845 953)955,114 Schedule 111 14,856,234 $0.05321 $790,500 ($0.01607)($238 740)($238,740)$551,760 Schedule 112 588 $0.05321 $84 $84 Schedule 121 895,245 $0.05321 $100,846 ($0.01607)($30,457)($30,457)$70,389 Schedule 122 593 008 $0.05321 $31 554 $31,554 Schedule 131 $0.07167 $0.00553 Schedule 132 535 085 $0.07167 $38,350 $38,350 Schedule 146 330,812 Coeur d'Alene Resort ($5,567)($5,567)($5,567) St Joseph Hospital 426,506 $32 028 $32 028 $32,028 Coeur d'Alene Fiber Fuel $88 $88 $88 Idaho Asphalt Imsamet Interstate Concrete/Asphalt $29,086 $29,086 $29,086 Kootenai Medical Lignelics Merritt Brothers Potlatch 209 602 Stimson Lumber (RA)($2,096)($2,096)($2 096) Stimson Lumber (SW) University of Idaho 112,489 822 $3,762,401 ($1 115 150)$53,539 ($1,061,611)700,790 Total Current Actual Annual Revenue $84 685 805 Percent of Increase -(Decrease::-19% 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 101 641,742 386,812 258 $1.18692 $77.15 $1.22406 $79. Basic Charge $3.$3.$3. $80.43 $82.$2.41 00% 111 14,856,234 238,020 734 687 First 200 $1.16890 $233.$1.20604 $241. Next 800 $1.15070 $920.$1.18784 $950. All Over 000 $1.04828 $720.$1.08542 $745. $1,874.937.$62.34% 112 588 132 132 First 200 $1.11863 $147.$1.17184 $154. Next 800 $1.10043 $1.15364 All Over 000 $0.99801 $1.05122 $147.$154.$7.75% 121 895,245 157 937 19,742 First 500 $1.15779 $578.$1.19493 $597.47 Next 500 $1.15051 $575.$1.18765 $593. Next 9,000 $1.04809 $9,432.$1.08523 $9,767. All Over 10 000 $1.02931 $10,027.$1.06645 $10,389. $20,614.$21 347.$733.56% 122 593 008 49,417 709 First 500 $1.10752 $553.$1.16073 $580. Next 500 $1.10024 $550.$1.15345 $576. Next 000 $0.99782 $8,980.$1.05103 $9,459. All Over 10,000 $0.97904 $14,400.$1.03225 $15,183. $24,484.$25,799.314.37% 131 $0.91560 $0.99280 132 535,085 44,590 295 $0.88693 $19 774.$0.95860 $21 371 .597.08% ?~~ 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 $0.38494 $0.03420 $0.00426 $1.22406 111 Large General First 200 $0.78317 $0.38494 $0.03420 $0.00373 $1.20604 Next 800 $0.76497 $0.38494 $0.03420 $0.00373 $1.18784 Over 1 000 $0.66255 $0.38494 $0.03420 $0.00373 $1.08542 112 Large General First 200 $0.78317 $0.38494 $0.00373 $1.17184 Next 800 $0.76497 $0.38494 $0.00373 $1.15364 Over 1,000 $0.66255 $0.38494 $0.00373 $1.05122 121 Commercial First 500 $0.77225 $0.38494 $0.03420 $0.00354 $1.19493 Next 500 $0.76497 $0.38494 $0.03420 $0.00354 $1.18765 Next 9,000 $0.66255 $0.38494 $0.03420 $0.00354 $1.08523 Over 10,000 $0.64377 $0.38494 $0.03420 $0.00354 $1.06645 122 Commercial First 500 $0.77225 $0.38494 $0.00354 $1.16073 Next 500 $0.76497 $0.38494 $0.00354 $1.15345 Next 9,000 $0.66255 $0.38494 $0.00354 $1.05103 Over 10,000 $0.64377 $0.38494 $0.00354 $1.03225 131 Interruptible $0.56602 $0.38964 $0.03420 $0.00294 $0.99280 132 Interruptible $0.56602 $0.38964 $0.00294 $0.95860 146 Transportation $0.10976 $0.10976 Special Amortization Rates (Note 1) St. Joseph Hospital $0.07600 $0.07600 Interstate Asphalt $0.27320 $0.27320 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 $0.33173 $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 $1.10043 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 $1.10024 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 ?~~ Avista Utilities State of Idaho Recap of Rate Changes Previous Proposed Increase Rate Rate -c::Decrease;:. Schedule 150 Schedule 101 $0.33173 $0.38494 $0.05321 Schedule 111 $0.33173 $0.38494 $0.05321 Schedule 112 $0.33173 $0.38494 $0.05321 Schedule 121 $0.33173 $0.38494 $0.05321 Schedule 122 $0.33173 $0.38494 $0.05321 Schedule 131 $0.31797 $0.38964 $0.07167 Schedule 132 $0.31797 $0.38964 $0.07167 Schedule 146 Schedule 155 Schedule 101 $0.05027 $0.03420 ($0.01607) Schedule 111 $0.05027 $0.03420 ($0.01607) Schedule 112 Schedule 121 $0.05027 $0.03420 ($0.01607) Schedule 122 Schedule 131 $0.02867 $0.03420 $0.00553 Schedule 132 Schedule 146 Special Amortization Rates (Note 1) St. Joseph Hospital $0.07324 $0.07600 $0.00276 Interstate Asphalt $0.27320 $0.27320 Combined Schedule 150 & 155 Schedule 101 $0.38200 $0.41914 $0.03714 Schedule 111 $0.38200 $0.41914 $0.03714 Schedule 112 $0.33173 $0.38494 $0.05321 Schedule 121 $0.38200 $0.41914 $0.03714 Schedule 122 $0.33173 $0.38494 $0.05321 Schedule 131 $0.34664 $0.42384 $0.07720 Schedule 132 $0.31797 $0.38964 $0.07167 Schedule 146 Special Amortization Rates (Note 1) St. Joseph Hospital $0.07324 $0.07600 $0.00276 Interstate Asphalt $0.27320 $0.27320 Note 1 - Customer has the option of the special amortization rate or a lump sum payment or refund 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 - W e i g h t e d A v e r a g e C o s t o f G a s Fo r 1 1 / 1 / 0 6 - 1 0 / 3 1 / 0 7 Sy s t e m Da i l y Mo n t h l y Al l o c a t e d Cu r r e n t Pr o p o s e d 2 M o n t h s o f 10 M o n t h s o f We i g h t e d Bil l i n g Ra t e Ra t e Sy s t e m To I d a h o Id a h o De m a n d Co m m o d i t y Pip e l i n e Pi p e l i n e Cu r r e n t Pr o p o s e d Ra t e No t e s De t e r m i n a n t s Pe r M M B T u Pe r T h e r m To t a l C o s t (P e r c e n t ) Co s t s Ra t e Ra t e Ra t e Ra t e Ef f . 1 / 1 / 0 7 NO R T H W E S T P I P E L I N E TF - 2 D e m a n d C h a r g e 96 4 , 80 0 $0 . 4 1 0 5 3 $1 . 24 8 7 0 20 4 74 6 26 . 65 0 % $3 2 1 06 5 $3 2 1 06 5 27 7 6 0 0.4 3 7 1 2 55 5 2 0 37 1 2 0 0. 4 1 0 5 3 TF - 2 T r a n s p o r t a t i o n C h a r g e 24 , 86 9 , 00 0 $0 . 01 1 3 0 $0 . 00 1 1 3 $2 8 , 10 2 29 . 13 6 % $8 , 18 8 $8 . 18 8 03 0 0 0 00 7 5 6 06 0 0 0 07 5 6 0 01 1 3 0 SG S - C o m m o d i t y W a s h i n g t o n 55 9 , 00 0 $0 . 59 2 3 1 $1 0 . 40 0 , 42 9 Id a h o 31 0 . 00 0 $0 . 59 2 3 1 $4 . 32 9 , 81 0 10 0 . 00 0 % 32 9 . 81 0 32 9 , 81 0 LS - 1 D e m a n d D e l i v e r a b i l i t y 64 0 , 00 0 $0 . 03 0 6 2 $0 . 09 3 1 4 $2 4 5 . 89 0 26 . 65 0 % $6 5 . 53 0 $6 5 , 53 0 02 6 0 0 03 1 5 4 05 2 0 0 31 5 4 0 03 0 6 2 De m a n d C a p a c i t y 18 , 39 7 , 80 0 $0 . 00 3 9 1 $0 . 01 1 8 9 $2 1 8 , 75 0 26 . 65 0 % $5 8 , 29 7 $5 8 29 7 00 3 3 2 00 4 0 3 00 6 6 4 04 0 3 0 00 3 9 1 Va p o r i z a t i o n 29 . 13 6 % Co m m o d i t y 29 . 13 6 % TF - 1 D e m a n d C h a r g e 16 , 74 9 , 4 2 0 $0 . 4 1 0 5 3 $1 . 24 8 7 1 $2 0 , 91 5 . 16 8 26 . 65 0 % $5 , 57 3 . 89 2 $5 , 57 3 , 89 2 27 7 6 0 0. 4 3 7 1 2 55 5 2 0 37 1 2 0 0. 4 1 0 5 3 En d U s e r C a p a c i t y R e l e a s e s 21 6 . 00 0 $0 . 4 1 0 5 3 $1 . 24 8 7 1 $2 6 9 . 72 1 Co m m o d i t y 16 3 , 81 8 , 00 0 $0 . 01 3 1 0 $0 . 00 1 3 1 $2 1 4 60 2 29 . 13 6 % $6 2 , 52 6 $6 2 , 52 6 I 03 1 8 0 00 9 3 6 06 3 6 0 09 3 6 0 01 3 1 0 1 T C P L A l b e r t a ( N O V A ) D e m a n d 10 , 53 4 , 68 7 $0 . 11 0 3 1 $0 . 33 5 5 1 $3 . 53 4 , 4 9 3 26 . 65 0 % $9 4 1 , 94 2 $9 4 1 94 2 59 5 , 17 6 $0 . 13 7 8 8 $0 . 4 1 9 3 9 $6 6 9 , 00 1 29 . 13 6 % $1 9 4 92 0 $1 9 4 92 0 1 T C P L - FS - 1 ( A N G ) 58 5 , 4 5 5 $0 . 06 2 6 8 $0 . 19 0 6 6 $2 , 39 9 . 54 3 26 . 65 0 % $6 3 9 , 4 7 8 $6 3 9 , 4 7 8 27 7 6 0 0. 4 3 7 1 2 55 5 2 0 37 1 2 0 0. 4 1 0 5 3 1 G T N D e m a n d 10 , 58 3 . 22 0 $3 , 39 6 . 29 0 26 . 65 0 % $9 0 5 . 11 1 $9 0 5 . 11 1 2 G T N C o m m o d i t y 11 5 , 00 0 . 00 0 $0 . 00 0 0 3 $0 . 00 1 2 0 $1 3 8 , 00 0 29 . 13 6 % $4 0 . 20 8 $4 0 , 20 8 I 00 0 0 1 3 00 0 0 3 7 00 0 0 2 6 0 0 00 0 3 7 00 0 0 3 1 W e s t c o a s V D u k e 29 , 71 3 , 43 0 $0 . 00 1 1 3 $0 . 03 4 4 4 02 3 , 33 1 26 . 65 0 % $2 7 2 71 8 $2 7 2 71 8 GA S S O U R C E S Id a h o G a s P u r c h a s e s 73 . 92 6 , 15 0 $0 . 84 7 1 2 $6 2 . 62 4 32 0 10 0 . 00 0 % $6 2 . 62 4 , 32 0 $6 2 , 62 4 32 0 OT H E R Ca p a c i t y R e l e a s e s ($ 9 , 97 4 00 0 ) 26 . 65 0 % ($ 2 65 8 , 00 0 ) 65 8 , 00 0 ) GR I F u n d i n g $3 2 00 0 $3 2 00 0 1& 3 JP R e l e a s e t o C a s c a d e N a t u r a l G a s ($ 3 2 0 , 00 0 ) 26 . 65 0 % ($ 8 5 , 28 0 ) (8 5 , 28 0 ) To t a l 98 , 79 5 , 15 0 $1 0 1 31 8 , 19 6 $7 3 , 32 6 , 72 5 $6 , 22 9 , 67 3 $6 7 09 7 , 05 2 Es t i m a t e d T h e r m s 33 0 . 72 6 79 , 92 2 . 05 2 Pr o p o s e d W A C O G $0 . 07 8 5 3 $0 . 83 9 5 3 Pr e s e n t G a s C o s t s i n R a t e s $0 . 09 6 9 9 $0 . 76 7 8 6 Ra t e C h a n g e $0 . 05 3 2 1 ($ 0 . 01 8 4 6 ) $0 . 07 1 6 7 No t e 1 - B a s e d o n 5 d a y p e a k s t u d y ( 4 / 3 0 / 0 6 ) 26 . 65 0 % Sc h 1 0 1 Sc h 1 0 1 Sc h 1 1 1 Sc h 1 1 1 No t e 2 - C o m m o d i t y A l l o c a t i o n P e r c e n t a g e I W a s h i n g t o n Id a h o Sy s t e m Sc h 1 1 2 Sc h 1 1 2 Sc h 1 2 1 Sc h 1 2 1 To t a l T h e r m s P u r c h a s e d 18 2 , 4 5 1 84 1 75 , 01 6 , 25 9 25 7 , 4 6 8 . 10 0 Sc h 1 2 2 Sc h 1 2 2 Sc h 1 3 1 All o c a t i o n P e r c e n t a g e 70 . 86 4 % 29 . 13 6 % 10 0 . 00 0 % Sc h 1 3 2 -- r J No t e 3 - J a c k s o n P r a i r i e R e l e a s e t o C a s c a d e N a t u r a l G a s h a s b e e n r e c a l l e d e f f e c t i v e 4 / 3 0 / 0 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 Es t i m a t e d C o m m o d i t y W A C O G (B a s e d o n 8 / 1 6 / 0 6 F o r w a r d P r i c e s ) Id a h o Tr a n s p o r t Le s s : To t a l To t a l Le s s : Ne t De l i v e r e d Fu e l St o r a g e Id a h o Id a h o St o r a g e C o s t Id a h o Id a h o Vo l u m e s Vo l u m e s Wi t h d r a w a l s Vo l u m e s Co m m . C o s t s Wi t h d r a w a l s Co m m . C o s t s WA C O G No v e m b e r 20 0 6 86 1 21 0 16 8 , 63 0 10 , 02 9 , 84 0 $8 , 28 4 04 4 $8 , 28 4 , 04 4 $0 . 82 5 9 4 De c e m b e r 38 7 , 67 0 21 1 83 0 (4 2 4 , 32 0 ) 17 5 , 18 0 $1 1 25 0 , 00 1 (2 5 1 33 3 ) $1 0 , 99 8 , 66 8 $0 . 90 3 3 7 Ja n u a r y 20 0 7 89 0 , 71 0 19 1 23 0 91 3 , 67 0 ) 16 8 , 27 0 $1 1 13 9 , 33 2 72 5 , 80 5 ) $9 , 41 3 , 52 7 $0 . 92 5 7 7 Fe b r u a r y 67 1 11 0 14 8 , 16 0 69 7 58 0 ) 12 1 , 69 0 $8 , 09 3 , 25 1 59 7 81 8 ) $6 , 4 9 5 , 4 3 3 $0 . 91 2 0 6 Ma r c h 99 7 , 52 0 12 1 39 0 00 4 70 0 ) 11 4 21 0 $6 , 99 2 , 32 3 (5 9 5 , 09 9 ) $6 , 39 7 22 4 $0 . 89 9 2 2 Ap r i l 87 2 91 0 10 1 08 0 (2 6 9 , 89 0 ) 70 4 10 0 $4 , 4 4 1 , 72 9 (1 5 9 , 86 0 ) 28 1 86 9 $0 . 75 0 6 7 Ma y 4, 4 9 6 , 21 0 64 , 4 8 0 56 0 , 69 0 $3 , 42 5 , 83 3 $3 , 4 2 5 , 83 3 $0 . 75 1 1 7 Ju n e 13 9 , 89 0 59 , 4 0 0 19 9 , 29 0 $2 , 4 4 7 , 96 7 $2 , 4 4 7 96 7 $0 . 76 5 1 6 Ju l y 00 5 , 4 1 0 82 0 04 3 , 23 0 62 1 15 3 62 1 15 3 $0 . 79 3 4 3 Au g u s t 07 6 , 4 6 0 10 0 11 5 , 56 0 68 5 , 81 1 68 5 , 81 1 $0 . 79 6 8 6 Se p t e m b e r 65 3 , 60 0 69 , 14 0 72 2 74 0 90 8 98 3 90 8 , 98 3 $0 . 78 1 4 1 Oc t o b e r 86 9 , 37 0 10 1 98 0 97 1 35 0 66 3 , 52 0 66 3 , 52 0 $0 . 78 0 9 8 79 , 92 2 07 0 31 4 , 24 0 31 0 , 16 0 ) 73 , 92 6 , 15 0 66 , 95 3 , 94 7 ($ 4 32 9 , 91 5 ) $6 2 62 4 03 2 $0 . 84 7 1 2 .- Q .- 1 Avista Utilities State of Idaho Total Gas Costs For 11/1/06 -10/31/07 Demand Commodity Total Proposed Gas Costs Schedules 101 - 122 $0.07853 $0.83953 $0.91806 Schedules 131 - 132 $0.83953 $0.83953 Present Gas Costs Schedules 101 - 122 $0.09699 $0.76786 $0.86485 Schedules 131 - 132 $0.76786 $0.76786 Increase .::Decrease::. Schedules 101 - 122 ($0.01846)$0.07167 $0.05321 Schedules 131 - 132 $0.07167 $0.07167 ~~~ ~~~ Avista Utilities Calculation of Gas Transmission NW Corporation FTS-FTS-FTS-FTS-Total 00177 00177 00178 002591 (Oct - Mar)(Apr - Sept) MMBTu 823 30,000 20,782 25,000 Number of Effective Months Annual MMBTu 328,938 180 000 249,384 300 000 058,322 Fixed Rate (Note 1)$1.306903 $1.518340 $1.412621 $1.412621 Mileage Rate (Note 1)$0.016230 $0.018740 $0.017486 $0.017486 Mileage 103.103.103.108. Total Mileage Rate $1.674770 $1.933780 $1.804380 $1.893560 Fixed Annual Amount $429,890.$273,301.$352 285.$423,786.1,479,262. Annual Mileage Based Amount $550 895.49 $348,080.40 $449,983.$568,068.917 027. Total Annual Amount $980,785.$621 381.$802 268.$991 854.$3,396,290. Note 1 - Rate based on two months at current rate and 10 months at proposed rate, see following: Gas Transmission NW, Third Revised Volume No. 1- 8th Revised Sheet No. (Current) 9th Revised Sheet No. (Proposed) Total Pro-Rated Rate Effective Months Divide by 12 Months Pro-Rated Fixed Rate (Per MMBTu) 049918 365 884028 $1.518340 147338 265283 1.412621 049918 365 884028 $1.518340 294676 012227 306903 $0.000616 365 011212 $0.018740 003737 012493 016230 $0.000616 365 011212 $0.018740 001869 015617 017486 Daily Fixed Rate Non Mileage Annualize Divide by 12 Months Monthly Rate (Per MMBTu) Effective Months Divide by 6 Months Pro-Rated Fixed Rate (Per MMBTu) Daily Fixed Rate Non Mileage Annualize Divide by 12 Months Monthly Rate (Per MMBTu) Effective Months Divide by 6 Months Pro-Rated Fixed Rate (Per MMBTu) Daily Mileage Per Mile (Oct - Mar) Annualize Divide by 12 Months Monthly Rate (Per MMBTu) Effective Months Divide by 12 Months Pro-Rated Fixed Rate (Per MMBTu) Daily Mileage Per Mile (Annuals) Annualize Divide by 12 Months Daily Mileage Per Mile (Annual) Avista Utilities TCPL BC (ANG) DemandNolumetric Calculation Capacity Decatherms Annualized FS-1 Firm Service Demand Rate Tariff Schedule Tab 3, Page 2 Demand Rate (Canadian cents/GJ/Km/Month) Convert to a daily rate Convert to MMBtu Translate to U.S. Dollars Decatherms 92,239 117,519 209,758 Number of Months ~~\Q Annualized Decatherms 553,432 705,113 258,545 $0.012454355541 * 12 Mos/365 Days $0.0698945257 055056 $0.0737426387 85% $0.0626812429 Avista Utilities TCPL BC (NaY A) Demand Calculation Effective 11/1/2006 Rate Schedule FT- Demand Rate per month (C$) Daily Demand (*12 mos/365 days) Convert to GJ (/38.25) Convert to MMBtu s (*055056) Convert to U.S. Dollars Daily per MMBtu ~~\\ $3. $0.1230 $0.129772 85% $0.110306 $0.137880 Avista Utilities TCPL BC (NaV A) Demand Calculation Rate Schedule FT- Demand Rate per month (C$) (10 cubed/m cubed) Daily Demand (*12 mos/365 days) Convert to GJ (/38.25) Convert to MMBtu s (*055056) Convert to U.S. Dollars ~~\\ $446. $14.6887 $0.384017 $0.405159 85% $0.344385 Avista Utilities State of Idaho - Weighted Average Cost of Gas Estimated Transportation Therms/Revenue ~~\~ NWP Daily Annualized Demand Annual Firm Volumes Rate Estimated (Note 2)Revenue Washington Transporters Empire Health Services 000 84,000 $1.24871 $104 892 Eastern Washington University 000 84,000 24871 104,892 Sacred Heart 000 48,000 24871 59,938 Kaiser Trentwood (Note 1)24871 Total Washington 18,000 216,000 269,722 Idaho Transporters Potlatch (Note 1)24871 University of Idaho (Note 1)24871 Total Idaho Total Washington/Idaho 18,000 216,000 $269,722 Note 1 - These customers no longer have a Buy/Sell Arrangement but are billed direct by NW Pipeline Note 2 -From NWP Thirtieth Revised Sheet 5, Effective 10/1/05 Rate Schedule TF-1, Large Customer, System-Wide (MMBTu)$0.27760 From NWP Proposed Thirty-First Revised Sheet 5, Effective 1/1/07 $0.43712 Rate Schedule TF-, Large Customer, System-Wide (MMBTu) Annualize 365 365 Divide by 12 Months Divide by 10 to get from MMBTu s to Therms Monthly Rate $0.84437 $1.32957 Effective Months Divide by 12 Months Pro-Rated Rate $ 0.14073 $1 .10798 $1.24871 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 7 97 4 81 7 60 7 24 1 27 0 , 28 5 38 , 36 7 89 0 71 0 34 7 15 7 29 3 53 2 14 0 , 37 5 67 1 77 4 Fe b r u a r y 7, 4 8 3 , 14 4 92 8 , 27 3 21 8 , 81 2 40 , 87 9 67 1 10 8 31 2 , 20 4 27 8 , 60 6 34 9 , 67 9 14 , 61 1 59 7 Ma r c h 12 2 78 5 61 8 , 28 4 21 3 , 77 9 66 6 99 7 51 4 31 5 , 11 3 32 3 , 29 1 15 9 , 4 4 1 79 5 , 35 9 Ap r i l 36 2 , 4 3 8 26 0 , 87 5 21 2 20 9 38 5 87 2 90 7 38 1 50 5 27 1 58 6 23 5 , 37 5 10 , 76 1 37 3 Ma y 10 3 88 2 13 7 26 7 22 3 , 66 5 31 , 39 3 4, 4 9 6 , 20 7 42 6 , 4 1 7 25 4 89 5 23 8 , 50 0 9, 4 1 6 , 01 9 Ju n e 95 7 08 7 87 7 76 6 25 8 , 4 4 1 46 , 59 7 13 9 , 89 1 42 7 72 3 25 8 , 28 1 25 1 , 02 1 07 6 , 91 6 Ju l y 11 0 , 60 2 67 3 , 13 7 18 4 37 6 29 1 00 5 , 4 0 6 41 0 , 87 8 26 9 , 75 1 50 9 , 91 4 19 5 , 94 9 Au g u s t 17 5 01 2 69 4 , 34 7 15 1 , 4 9 8 55 , 60 3 07 6 , 4 6 0 38 8 , 00 4 26 2 , 14 2 34 9 , 14 2 07 5 , 74 8 Se p t e m b e r 71 2 01 2 74 9 , 60 8 13 9 , 82 5 15 4 65 3 , 59 9 40 5 08 0 28 0 , 54 3 4, 4 4 3 , 00 0 78 2 22 2 Oc t o b e r 36 5 84 8 26 8 , 61 2 18 2 90 0 01 2 86 9 , 37 2 45 8 , 93 5 27 6 , 31 5 29 8 , 54 1 10 , 90 3 , 16 3 No v e m b e r 20 0 6 73 0 , 84 0 1 , 80 2 , 4 5 7 21 3 , 92 7 11 3 , 98 3 86 1 20 7 41 9 , 83 2 19 9 , 61 3 96 4 15 1 14 , 4 4 4 80 3 De c e m b e r 99 2 10 4 14 7 20 9 20 5 , 36 2 99 6 38 7 67 1 41 0 , 21 6 19 6 , 86 3 89 4 04 7 16 , 88 8 , 79 7 60 , 09 0 , 57 1 16 , 76 5 , 07 6 2, 4 7 5 , 07 9 59 1 , 32 6 79 , 92 2 05 2 70 3 06 4 16 5 , 4 1 8 50 , 83 3 , 18 6 13 8 , 62 3 , 72 0 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 64 4 , 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 29 . 13 6 % 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 28 0 , 21 8 00 0 .. . r : : : Avista Utilities State of Idaho - Estimated Therms Purchased Actual System Purchases For 12 Months Ended 06/30/06 Jackson Prairie Withdrawals Washington Idaho 12,132,506 908,414 Plymouth Withdrawals Purchases Allocated to Washington Purchases Allocated to Idaho 170,319,335 70,107,845 Firm Volumes ~~\~ Gas Control' Estimated Therms 559,000 310,000 255,349,000 257,468,100 280,218,000 Avista Utilities State of Idaho Recap of Changes To Schedule 150 Anticipated Effect Date 11/1/06 CENTS PER THERM Schedule 101 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 111 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 112 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 121 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 122 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 131 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 132 Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 146 (Firm) Current Rate Proposed Incr.::Decr::. Proposed Rate Schedule 146 (Int) Current Rate Proposed Incr.::Decr::. Proposed Rate I Commodity Demand Charge Total 33173 05321 38494 31797 07167 38964 01376 (0.01846) (0.00470) 33173 05321 38494 31797 07167 38964 01376 (0.01846) (0.00470) 33173 05321 38494 31797 07167 38964 01376 (0.01846) (0.00470) 33173 05321 38494 31797 07167 38964 01376 (0.01846) (0.00470) 31797 07167 38964 01376 (0.01846) (0.00470) 33173 05321 38494 31797 07167 38964 31797 07167 38964 31797 07167 38964 31797 07167 38964 ~~\l Avista Utilities State of Idaho Calculation of Changes to Schedule 155 Current Rate Incr .::Decr::- Proposed Rate Incr .::Decr::- Total Proposed Incr .::Decr::- Firm Customers, Schs 101 , 111 & 121 $0.05027 $0.03420 ($0.01607) Firm Customers, Schedules 112 & 122 Interruptible Customers, Schedules 131 $0.02867 $0.03420 $0.00553 Interruptible Customers, Schedules 132 Transportation Customers, Schedules 146 Special Amortization Rates (Note 1) St. Joseph Hospital $0.07324 $0.07600 $0.00276 Interstate Asphalt $0.27320 $0.27320 Note 1 - Customer has the option of the special amortization rate or a lump sum payment or refund ~~\~ Avista Utilities Idaho Gas Tracker Calculation of New Amortization Rate Total All Firm All Sales Amortization Customers Customers Rate Schedule 101 ($0.03143)$0.06563 $0.03420 Schedule 111 ($0.03143)$0.06563 $0.03420 Schedule 112 $0.00000 Schedule 121 ($0.03143)$0.06563 $0.03420 Schedule 122 $0.00000 Schedule 131 ($0.03143)$0.06563 $0.03420 Schedule 132 $0.00000 ~~\~ Avista Utilities Idaho Gas Tracker Unamortized Current Deferrals Deferrals Total Adjustments Total Note 1 Note 1 (Acct 191000)(Acct 191010) All Firm Customers 505.(2,475,482.80)(2,465,977.56)465,977.56) All Sales Customers (442 556.74)630,628.188,071.188,071. Coeur d'Alene Resort 567.44)(5,567.44)(5,567.44) Coeur d'Alene Fiber Fuel 87.87.87. Idaho Asphalt IMCO Interstate Asphalt 15.070.086.29,086. Kootenai Medical Center Lignetics Merritt Brothers Potlatch Stimson Lumber - River Avenue (1.86)(2,094.27)096.13)(2,096.13) Stimson Lumber - Seltice Way St. Joseph Hospital (5,685.31)37,713.027.027. University of Idaho (438,722.70)214 355.775,632.775,632. Note 1 - Balance includes 7/05 - 8/06 actuals and 9/06 - 10/06 estimates Av i s t a U t i l i t i e s Id a h o G a s T r a c k e r Ca l c u l a t i o n o f A m o r t i z a t i o n R a t e Fi r m C u s t o m e r s ( S c h e d u l e s 1 0 1 , 1 1 1 & 1 2 1 ) Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 To t a l Am o r t i z a t i o n In t e r e s t Ba l a n c e Th e r m s Th e r m s Th e r m s Th e r m s ($ 0 . 03 1 4 3 ) 00 % To B e Am o r t i z e d (2 , 4 6 5 , 97 7 . 56 ) No v e m b e r 20 0 6 73 0 , 84 0 80 2 , 4 5 7 21 3 92 7 74 7 22 4 30 6 , 35 5 . (5 , 78 2 . 00 ) 16 5 , 4 0 4 . 31 ) De c e m b e r 99 2 10 4 14 7 20 9 20 5 , 36 2 34 4 67 5 38 7 99 3 . (4 , 92 8 . 52 ) 78 2 , 33 9 . 69 ) Ja n u a r y 20 0 7 97 4 81 7 60 7 24 1 27 0 28 5 85 2 34 3 40 3 , 94 9 . 95 0 . 91 ) 38 2 , 34 1 . 4 6 ) Fe b r u a r y 7, 4 8 3 , 14 4 92 8 , 27 3 21 8 81 2 63 0 , 22 9 30 2 67 8 . (3 , 07 7 . 51 ) 08 2 , 74 0 . 87 ) Ma r c h 12 2 , 78 5 61 8 , 28 4 21 3 , 77 9 95 4 84 8 25 0 02 0 . 39 4 . 33 ) (8 3 5 , 11 4 . 33 ) Ap r i l 36 2 , 4 3 8 26 0 , 87 5 21 2 20 9 83 5 , 52 2 18 3 , 4 1 0 . 4 6 85 8 . 52 ) (6 5 3 , 56 2 . 39 ) Ma y 10 3 , 88 2 13 7 26 7 22 3 , 66 5 46 4 81 4 14 0 , 32 9 . (1 , 4 5 8 . 4 9 ) (5 1 4 69 1 . 78 ) Ju n e 95 7 08 7 87 7 76 6 25 8 , 4 4 1 09 3 , 29 4 22 2 . 16 5 . 20 ) (4 1 8 , 63 4 . 75 ) Ju l y 11 0 , 60 2 67 3 13 7 18 4 37 6 96 8 11 5 85 7 . (9 6 9 . 26 ) (3 5 7 74 6 . 16 ) Au g u s t 17 5 , 01 2 69 4 34 7 15 1 , 4 9 8 02 0 , 85 7 63 , 51 5 . (8 1 4 . 97 ) (2 9 5 , 04 5 . 59 ) Se p t e m b e r 71 2 01 2 74 9 , 60 8 13 9 , 82 5 60 1 , 4 4 5 11 3 , 19 3 . 4 2 (5 9 6 . 12 ) (1 8 2 , 4 4 8 . 29 ) Oc t o b e r 36 5 , 84 8 26 8 , 61 2 18 2 90 0 81 7 36 0 18 2 83 9 . (2 2 7 . 57 ) 16 3 . -- 1 J Av i s t a U t i l i t i e s Id a h o G a s T r a c k e r Ca l c u l a t i o n o f A m o r t i z a t i o n R a t e Sa l e s C u s t o m e r s ( S c h e d u l e s 1 0 1 , 1 1 1 , 1 2 1 & 1 3 1 ) Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 Sc h 1 3 1 To t a l Am o r t i z a t i o n In t e r e s t Ba l a n c e Th e r m s Th e r m s Th e r m s Th e r m s Th e r m s $0 . 06 5 6 3 00 % To B e Am o r t i z e d 18 8 , 07 1 . No v e m b e r 20 0 6 73 0 , 84 0 80 2 45 7 21 3 , 92 7 38 , 36 7 78 5 , 59 1 (6 4 2 22 8 . 34 ) 16 7 . 55 8 , 01 0 . De c e m b e r 99 2 10 4 14 7 20 9 20 5 36 2 40 , 87 9 38 5 , 55 4 (8 1 2 86 3 . 91 ) 10 , 37 8 . 75 5 , 52 5 . Ja n u a r y 20 0 7 97 4 81 7 60 7 24 1 27 0 , 28 5 66 6 89 5 , 00 9 (8 4 6 , 29 9 . 4 4 ) 33 0 . 91 7 55 7 . Fe b r u a r y 7, 4 8 3 , 14 4 92 8 , 27 3 21 8 , 81 2 38 5 66 7 , 61 4 (6 3 4 , 4 8 5 . 51 ) 50 0 . 28 9 , 57 2 . Ma r c h 12 2 78 5 61 8 28 4 21 3 77 9 39 3 98 6 , 24 1 (5 2 4 13 7 . 00 ) 06 8 . 77 0 , 50 4 . 4 1 Ap r i l 36 2 , 4 3 8 26 0 87 5 21 2 20 9 46 , 59 7 88 2 11 9 (3 8 6 , 04 3 . 4 7 ) 94 3 . 38 8 , 4 0 4 . Ma y 10 3 , 88 2 13 7 26 7 22 3 66 5 29 1 50 2 , 10 5 (2 9 5 47 3 . 15 ) 10 1 . 09 6 , 03 3 . Ju n e 95 7 , 08 7 87 7 76 6 25 8 , 4 4 1 55 , 60 3 14 8 , 89 7 (2 0 6 , 66 2 . 11 ) 2, 4 8 1 . 89 1 85 2 . Ju l y 11 0 , 60 2 67 3 , 13 7 18 4 37 6 15 4 02 0 , 26 9 (1 3 2 59 0 . 25 ) 06 3 . 76 1 32 6 . 4 6 Au g u s t 17 5 , 01 2 69 4 34 7 15 1 , 4 9 8 01 2 07 2 86 9 (1 3 6 , 04 2 . 39 ) 73 3 . 62 7 01 7 . Se p t e m b e r 71 2 01 2 74 9 , 60 8 13 9 , 82 5 11 3 , 98 3 71 5 , 4 2 8 (2 4 3 , 84 3 . 54 ) 26 2 . 38 4 , 4 3 6 . Oc t o b e r 36 5 , 84 8 26 8 , 61 2 18 2 90 0 99 6 86 0 , 35 6 (3 8 4 61 5 . 16 ) 48 0 . 30 1 . .. - 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 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 5 7/ 3 1 / 0 5 7/ 3 1 / 0 5 8/3 1 / 0 5 8/ 3 1 / 0 5 9/ 3 0 / 0 5 9/ 3 0 / 0 5 10 / 3 1 / 0 5 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 Fi r m C u s t o m e r s 65 9 , 66 3 . 8, 4 1 2 . 77 3 . 67 0 , 84 9 . 90 1 . 79 0 . 68 0 54 2 . 30 0 . 80 8 . 69 2 65 1 . 18 , 4 0 2 . 83 6 . 4 2 Al l S a l e s C u s t o m e r s (4 9 3 , 68 4 . 17 2 , 34 6 . (8 8 3 . (5 6 6 . 91 3 . (5 9 , 35 0 . 4 5 (9 9 4 . (6 2 7 25 8 . (7 9 , 98 2 . 10 2 . (7 0 8 , 34 3 . (1 5 8 , 25 5 . 31 2 . 4 5 CD A A s o h a l t CD A F i b e r F u e l CD A R e s o r t (2 . (2 . (2 . (2 . Hu o 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 o 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 q n e t i c s Ril e v 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 St i m s o n L u m b e r - D e A r m o n d St i m s o n L u m b e r - A t l a s (O . Q 7 (0 . (O . Q 7 (0 . Un i v e r s i t v o f I d a h o SI . J o s e o h 14 , 51 2 . 16 1 . 24 . 14 , 69 7 . 11 6 . 24 . 83 8 . 24 . 14 , 86 3 . 4 9 24 . To t a l A c e ! 1 9 1 . 4 0 18 0 . 48 9 . (6 3 77 1 . 91 4 . 11 8 , 63 1 . (5 2 33 2 . 4 6 82 0 . 06 8 , 11 9 . 17 0 , 68 1 . 73 0 . 4 9 99 9 , 16 8 . (1 3 9 , 85 2 . 4 1 54 8 . 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 Ad i u s t m e n t To M a t c h D e f 10 / 3 1 / 0 5 Tr a c k e r PG A D i r e c t 11 / 3 0 / 0 5 11 / 3 0 / 0 5 Wi t h R e v e n u e 12 / 3 1 / 0 5 12 / 3 1 / 0 5 1/ 3 1 / 0 6 Ba l a n c e Tr a n s f e r Re f u n d s / C h n 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 Cv c l 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 Fir m C u s t o m e r s 71 3 , 89 0 . (1 9 0 , 56 0 . 4 4 (1 8 2 43 9 . 38 6 . 34 3 , 27 7 . 10 , 71 7 . (2 7 3 , 65 6 . 25 \ 02 8 . 08 2 36 7 . 4 3 (2 0 9 , 70 7 . 2, 4 4 3 . All S a l e s C u s t o m e r s (8 6 7 , 91 1 . 57 \ 46 1 57 9 . (2 4 2 . 15 4 . 2,4 5 4 . 35 3 , 96 7 . (3 6 3 22 8 . 01 \ 95 3 . 99 2 , 69 3 . (2 7 8 , 34 7 . 13 3 . CD A A s p h a l t CD A F i b e r F u e l 12 4 . (1 2 4 . CD A R e s o r t (2 . 16 \ (0 . 60 \ Hu Q h e s G r e e n h o u s e Id a h o A s o h a l t In t e r s t a t e A s o h a l t 18 . 52 6 . (1 8 , 52 7 . 15 . 15 . 15 . 4 7 Ko o t e n a i M e d i c a l C e n t e r Li Q n e t i c s Ril e v 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 r m o n d (2 , 23 4 . 23 4 . 11 . 86 \ (1 . (1 . 86 \ Sti m s o n L u m b e r - A t l a s (0 . 0 7 12 . (1 2 . 69 \ (0 . Un i v e r s i t v o f I d a h o 51 . J o s e p h 14 . 88 8 . 15 . 94 6 . 51 . 30 , 88 6 . (3 . 64 5 . 48 . 4 4 28 9 . (3 . 59 7 . 70 \ 63 . To t a l A c c t 1 9 1 . 86 0 . 86 5 . 30 3 , 39 5 . /1 6 , 4 2 7 . (4 2 4 59 4 . 90 6 . 72 8 , 14 5 . 71 7 . (6 4 0 , 52 9 . 03 1 . 10 2 36 3 . (4 9 1 , 65 3 . 29 \ 64 1 . -' 0 f. J 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 / 1 9 1 0 0 0 D e t a i l 1/3 1 / 0 6 21 2 8 / 0 6 2/2 8 / 0 6 3/ 3 1 / 0 6 3/ 3 1 / 0 6 4/ 3 0 / 0 6 4/ 3 0 / 0 6 5/ 3 1 / 0 6 5/ 3 1 / 0 6 6/ 3 0 / 0 6 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 Fir m C u s t o m e r s 87 5 , 10 3 . 12 0 7 69 2 . 92 8 . 66 9 33 9 . 4 1 11 8 2 , 54 7 . 1 , 4 4 5 . 1 6 48 8 23 7 . 11 0 6 , 85 5 . 08 7 . 38 2 , 4 6 9 . 4 2 (6 3 . 01 9 . 87 7 . 4 0 32 0 , 32 7 . 14 6 , 95 8 . 4 6 Al l S a l e s C u s t o m e r s 71 6 , 4 7 9 . 12 7 5 67 3 . 1, 4 4 6 . 44 2 , 25 2 . 12 4 2 , 29 7 . 4 4 80 2 . 20 0 , 75 8 . 11 4 1 , 83 0 . 32 4 . 59 , 25 2 . 4 7 (8 3 , 64 7 . 43 . 12 4 35 1 . 07 \ 16 2 , 32 8 . CD A A s c h a l t CD A F i b e r F u e l CD A R e s o r t Hu a h e s G r e e n h o u s e Id a h o A s c h a l t In t e r s t a t e A s c h a l t 15 . 15 . 15 . 15 . 15 . Ko o t e n a i M e d i c a l C e n t e r Li a n e t i c s Ri l e v 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 St i m s o n L u m b e r - D e A r m o n d (1 . 11 . 86 \ 11 . 11 . 11 . St i m s o n L u m b e r - A t l a s Un i v e r s i t Y o f I d a h o SI . J o s e c h 23 , 75 5 . 78 2 . 55 . 02 8 . 12 , 96 4 . 32 \ 48 . 18 , 11 3 . 13 , 09 3 . 41 . 4 2 15 , 06 1 . 12 , 71 0 . 34 . 12 , 38 4 . 12 . 27 6 . 4 5 To t a l A c e ! 1 9 1 . 61 5 35 1 . 11 4 8 6 , 14 7 . 62 \ 3, 4 3 0 . 13 2 , 63 5 . 14 2 7 , 80 8 . 85 \ 29 6 . 70 7 12 3 . 12 5 1 77 9 . 34 ) 1,4 5 3 . 45 6 , 79 6 . 11 4 9 , 37 7 . 88 ) 95 5 . 30 8 , 37 4 . 11 1 1 56 3 . 58 \ /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 Ac c o u n t 1 9 1 . 40 / 1 9 1 0 0 0 D e t a i l ES T I M A T E D ES T I M A T E D ES T I M A T E D ES T I M A T E D 6/ 3 0 / 0 6 7/ 3 1 / 0 6 7/ 3 1 / 0 6 8/ 3 1 / 0 6 8/ 3 1 / 0 6 9/ 3 0 / 0 6 9/ 3 0 / 0 6 10 / 3 1 / 0 6 10 / 3 1 / 0 6 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 r m C u s t o m e r s 74 2 . 27 4 11 0 . 13 7 39 0 . 63 8 . 23 7 35 9 . 13 9 . 55 3 . 54 3 . 19 8 , 34 9 . 16 8 . 07 8 . 92 ) 41 0 . 13 0 , 68 1 . 11 2 1 35 0 . 17 5 . 50 5 . All S a l e s C u s t o m e r s 11 3 8 . (8 6 , 81 8 . 14 9 , 62 8 . . 1 2 7 9 . /1 3 6 . 72 6 . (5 2 , 50 0 . (4 0 7 . 4 5 (1 8 9 , 63 4 . 19 0 . 36 2 . 21 \ (5 8 7 . 12 8 0 , 58 3 . 11 6 1 , 07 0 . 19 0 2 . 14 4 2 , 55 6 . CD A A s o h a l t CD A F i b e r F u e l CD A R e s o r t Hu o h e s G r e e n h o u s e Id a h o A s o h a l t In t e r s t a t e A s o h a l t 15 . 15 . 15 . 15 . 15 . Ko o t e n a i M e d i c a l C e n t e r Li a n e t i c s Ril 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 St i m s o n L u m b e r - D e A r m o n d 11 . (1 . 11 . 11 . 11 . St i m s o n L u m b e r - A t l a s Un i v e r s i t y o f I d a h o SI . J o s e o h 28 . 10 , 13 5 . 76 6 . 04 ' 23 . 39 3 . 65 6 . 18 . 75 5 . 15 , 87 9 . 88 5 . 16 , 56 5 . 15 . 15 , 68 5 . To t a l A c e ! 1 9 1 . 4 0 63 1 . 4 8 19 7 , 44 2 . /8 8 , 78 4 . 86 \ 38 2 . 10 9 , 03 9 . 19 3 , 71 0 . 15 5 . 15 , 48 4 . 11 6 4 32 0 . 11 6 6 . '1 4 9 00 2 . 17 ' /2 8 8 , 98 6 . 79 \ 17 3 3 . 14 3 8 , 72 2 . .. . . 0 f. I lJ 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F : \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 O . xl s j P a g e A Ba l a n c e 7/ 3 1 / 0 5 7/ 3 1 / 0 5 Ca s c a d e 7/ 3 1 / 0 5 In t e r e s t Ba l a n c e 8/ 3 1 / 0 5 8/ 3 1 / 0 5 Ca s c a d e 8/ 3 1 / 0 5 In t e r e s t Ba l a n c e 6/ 3 0 / 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 7/ 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 8/ 3 1 / 0 5 De f e r r a l De f e r r a l Ca p . R e i De f e r r a l De f e r r a l Ca p . R e i CD A R e s o r t (0 . 60 ) (0 . 60 ) (0 . 60 ) CD A F i b e r F u e l 12 4 . 24 . (1 . 05 ) (1 1 . 01 ) 13 7 . 7. 4 7 23 . (1 . 06 ) (1 2 . 28 ) 15 5 . Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 52 6 . 30 0 . 31 . 85 8 . 56 9 . 33 . 21 , 4 6 1 . 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 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 ) 23 4 . 00 ) 33 8 . 00 9 . (4 3 . 50 ) (4 5 6 . 65 ) (3 . 00 ) 38 9 . 4 2 ) (2 . 30 ) 39 1 . 72 ) St i m s o n L u m b e r ( S e l t i c e ) 12 . 12 . 12 . SI . J o s e p h 15 , 94 6 . 53 7 . 27 . 16 , 51 0 . 4, 4 5 8 . 31 . 00 0 . 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 9 0 56 0 . 4 4 ) 33 9 25 7 . (1 4 61 4 . 85 ) (1 5 3 , 4 2 9 . 82 ) (1 7 4 . 92 ) (1 9 , 52 2 . 36 ) 32 7 , 35 3 . (1 4 65 8 . 34 ) (1 7 0 , 37 6 . 4 8 ) 86 . 12 2 88 2 . Sa l e s C u s t o m e r s 2, 4 6 1 57 9 . 50 3 . 12 2 . 2, 4 9 8 20 5 . 31 7 12 9 . 4, 4 2 3 . 81 9 75 8 . 30 3 39 5 . 68 0 . 34 0 29 1 . (1 4 65 9 . 4 0 ) (1 5 3 89 7 . 4 8 ) 00 2 . 51 2 81 3 . 4 6 32 4 16 3 . 32 7 37 7 . (1 4 65 9 . 4 0 ) (1 7 0 , 38 8 . 76 ) 57 1 . 98 3 , 87 8 . 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F: \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 O . xl s ) 9/ 3 0 / 0 5 10 / 3 1 / 0 5 9/ 3 0 / 0 5 De m a n d & Ca s c a d e In t e r e s t Ba l a n c e 10 / 3 1 / 0 5 De m a n d & Ca s c a d e In t e r e s t Ba l a n c e Tr a c k e r 11 / 3 0 / 0 5 Co m m o d i t y Ca p a c i t y R e I . Re v e n u e 9/ 3 0 / 0 5 Co m m o d i t y Ca p a c i t y R e I . Re v e n u e 10 / 3 1 / 0 5 Tr a n s f e r Co m m o d i t y De f e r r a l De f e r r a l s De f e r r a l De f e r r a l s De f e r r a l CD A R e s o r t (0 . 60 ) 44 3 . (2 4 . 64 ) (6 . 11 ) 10 , 4 2 0 . CD A F i b e r F u e l (1 . 05 ) 16 2 . (4 . 26 ) (1 . 06 ) 15 8 . (1 2 4 . 59 ) Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 13 , 70 0 . 4 7 47 . 20 9 . 01 2 . 66 . 28 7 . (1 8 , 52 6 . 92 ) 85 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 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 ) 34 5 . 20 3 . (4 2 . 12 ) (1 . 04 ) 11 3 . 35 . (1 7 0 . 13 ) (4 2 . 17 ) (6 2 . 33 ) 23 4 . 73 . St i m s o n L u m b e r ( S e l t i c e ) 12 . 12 . (1 2 . 76 ) St . J o s e p h 64 5 . 48 . 69 3 . 4 9 10 , 4 4 3 . 69 . 20 7 . (1 5 , 94 6 . 50 ) 16 , 4 9 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 68 9 . 4 5 (1 4 61 6 . 23 ) 25 1 . 17 9 20 7 . (5 8 94 8 . 57 ) (1 4 61 0 . 06 ) 23 7 . 10 5 , 88 6 . 19 0 56 0 . 4 4 Sa l e s C u s t o m e r s 07 8 , 70 9 . 59 7 . 90 4 06 5 . 15 8 60 6 . 7, 4 7 2 . 07 0 , 14 4 . (2 , 4 6 1 57 9 . 62 ) 61 1 22 9 . 10 9 40 2 . 89 8 . (1 4 65 9 . 4 0 ) 94 3 . 15 5 46 3 . 18 8 54 2 . (5 9 14 7 . 60 ) (1 4 65 9 . 4 0 ) 85 4 . 27 8 05 3 . 30 3 39 5 . 35 ) 63 5 , 65 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F: \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 O . xl s ) 11 / 3 0 / 0 5 12 1 3 1 / 0 5 1/ 3 1 / 0 6 De m a n d & Ca s c a d e In t e r e s t Ba l a n c e 11 / 0 5 C o m m . 12 / 3 1 / 0 5 11 / 0 5 D e m a n d De m a n d & Ca s c a d e In t e r e s t Ba l a n c e Co m m o d i t y Ca p a c i t y R e I . Re v e n u e 11 / 3 0 / 0 5 Co r r e c t i o n Co m m o d i t y Co r r e c t i o n Ca p a c i t y R e I . Re v e n u e 12 / 3 1 / 0 5 De f e r r a l De f e r r a l s De f e r r a l De f e r r a l s CD A R e s o r t 17 . 10 , 4 3 8 . 4 7 06 6 . (9 8 1 . 61 ) (1 7 . 77 ) 22 . 4 5 52 7 . 73 1 . CD A F i b e r F u e l (2 9 . 54 ) (1 . 06 ) 86 . (5 9 . 92 ) (1 . 08 ) 29 . 12 0 . Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 49 . 4 8 66 1 . 56 . 71 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 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 ) 17 9 . 63 ) (4 2 . 28 ) 02 5 . 3. 4 4 54 1 . 52 5 . 35 ) (4 5 . 71 ) 01 0 . 82 7 . St i m s o n L u m b e r ( S e l t i c e ) SI . J o s e p h 65 . 82 1 . 77 5 . 39 7 . 86 . 08 1 . 90 2 . 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 (4 0 7 76 1 . 4 9 ) (1 4 61 6 . 06 ) 14 2 . (1 2 5 78 9 . 01 ) 18 8 . 4 2 (8 0 6 29 0 . 56 ) (1 4 59 4 . 84 ) (8 9 1 . 90 ) (9 4 5 , 37 7 . 89 ) Sa l e s C u s t o m e r s 52 3 . 22 6 , 31 7 . 12 3 , 13 6 . 48 4 05 7 . 15 4 . 84 3 66 5 . 53 1 18 1 . (4 0 8 97 0 . 66 ) (1 4 65 9 . 4 0 ) 80 1 . 19 3 , 4 8 0 . 4 0 12 3 91 5 . 50 3 14 9 . 4 7 19 4 . (8 0 9 85 7 . 4 4 ) (1 4 65 9 . 4 0 ) 9, 4 3 1 . 00 7 65 4 . 4 9 55 4 76 3 . ,- 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F: \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 o . xl s ) 1/ 3 1 / 0 6 2/ 2 8 / 0 6 2/ 2 8 / 0 6 3/ 3 1 / 0 6 3/ 3 1 / 0 6 De m a n d & Ca s c a d e In t e r e s t Ba l a n c e 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 Ba l a n c e 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 Ca p a c i t y R e I . Re v e n u e 1/ 3 1 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e 2/ 2 8 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e De f e r r a l s De f e r r a l s De f e r r a l s CD A R e s o r t 16 1 . 4 9 ) (3 1 . 38 ) 50 . 11 7 . (6 3 7 . 13 ) 35 4 . 32 ) (4 0 . 08 ) 57 . 22 , 14 3 . 04 9 . 78 ) 38 6 . 72 ) (4 8 . 74 ) 52 . CD A F i b e r F u e l (4 1 . 68 ) (1 . 13 ) 10 6 . 0. 2 7 10 7 . (0 . 36 ) (1 9 . 93 ) (0 . 70 ) Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 84 . 80 2 . (2 1 . 81 ) 84 . 4 8 33 , 86 4 . 84 . 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 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 ) 91 3 . 33 ) (5 1 . 70 ) 17 . 89 0 . (2 7 0 . 93 ) 68 0 . 33 ) (4 9 . 72 ) 22 . 91 1 . (3 4 7 . 65 ) 17 6 . 01 ) (4 1 . 33 ) 17 . St i m s o n L u m b e r ( S e l t i c e ) St . J o s e p h 14 6 . 12 9 . (6 0 8 . 33 ) 15 4 . 67 5 . (9 1 3 . 03 ) 15 3 . 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 (5 3 9 , 4 5 3 . 62 ) (1 4 57 5 . 19 ) 05 5 . 97 ) 50 2 , 4 6 2 . 67 ) (4 9 2 36 8 . 4 2 ) (1 4 56 9 . 60 ) 38 9 . 82 ) 01 3 , 79 0 . 51 ) (4 1 4 51 6 . 88 ) (1 4 56 8 . 63 ) (5 , 57 0 . 82 ) Sa l e s C u s t o m e r s 02 3 . 39 3 87 0 . (1 5 1 , 4 5 2 . 98 ) 79 5 . 26 3 , 21 2 . (2 1 9 37 3 . 92 ) 20 , 38 3 . (5 4 2 57 0 . 12 ) (1 4 65 9 . 4 0 ) 26 6 . 02 1 45 4 . (1 5 2 99 1 . 18 ) (4 9 5 , 4 0 3 . 07 ) (1 4 65 9 . 4 0 ) 72 4 . 37 5 , 12 5 . (2 2 1 68 4 . 74 ) (4 1 7 , 09 9 . 54 ) (1 4 65 9 . 4 0 ) 12 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F: \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 O . xl s ) 4/ 3 0 / 0 6 4/ 3 0 / 0 6 5/ 3 1 / 0 6 5/ 3 1 / 0 6 6/ 3 0 / 0 6 Ba l a n c e 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 Ba l a n c e 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 Ba l a n c e Co m m o d i t y 3/ 3 1 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e 4/ 3 0 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e 5/ 3 1 / 0 6 De f e r r a l De f e r r a l s De f e r r a l s CD A R e s o r t 71 0 . 50 1 . 09 ) (7 6 8 . 17 ) (5 8 . 18 ) 42 . 42 5 . (3 , 7 4 6 . 05 ) 82 . (6 5 . 05 ) 31 . 4 0 10 , 72 8 . 4 4 98 9 . 88 ) CD A F i b e r F u e l 86 . 2 5 86 . 4 7 86 . Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 94 9 . (0 . 82 ) 84 . 03 3 . (5 8 . 5 2 ) 85 . 06 0 . 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 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 ) 36 4 . 4 0 71 9 . 95 ) (6 5 5 . 91 ) (4 9 . 68 ) 05 5 . 76 ) (1 8 0 . 92 ) 62 . (4 9 . 59 ) (5 . 35 ) 22 8 . 65 ) St i m s o n L u m b e r ( S e l t i c e ) SI . J o s e p h 60 , 91 5 . 83 0 . 4 6 ) 14 7 . 23 2 . 96 0 . 13 ) 13 8 . 53 , 4 1 0 . (6 , 87 9 . 4 6 ) 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 (2 , 4 4 8 44 6 . 84 ) (1 9 0 04 0 . 38 ) (1 4 39 3 . 74 ) (6 , 37 6 . 66 ) 65 9 , 25 7 . 62 ) 26 9 . (1 4 38 6 . 96 ) 64 3 . 28 ) 66 2 01 8 . 74 ) Sa l e s C u s t o m e r s 06 4 22 2 . (6 2 6 , 60 9 . 05 ) 37 7 . 7, 4 5 6 99 1 . (4 5 9 , 4 0 1 . 63 ) 18 , 06 8 . 01 5 , 65 7 . (5 5 7 16 0 . 73 ) 73 6 80 2 . (6 4 2 66 1 . 37 ) (1 9 1 , 4 6 4 . 46 ) (1 4 50 1 . 60 ) 28 1 . 90 1 45 6 . (4 6 7 34 7 . 25 ) 41 4 . (1 4 50 1 . 60 ) 67 4 . 4, 4 4 9 69 6 . (5 7 2 03 0 . 07 ) .. - 0 (J J 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F: \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 O . xl s ) 6/ 3 0 / 0 6 7/ 3 1 / 0 6 7/ 3 1 / 0 6 8/ 3 1 / 0 6 8/ 3 1 / 0 6 De m a n d & Ca s c a d e In t e r e s t Ba l a n c e 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 Ba l a n c e 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 Ca p a c i t y R e I . Re v e n u e 6/ 3 0 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e 7/ 3 1 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e De f e r r a l s De f e r r a l s De f e r r a l s CD A R e s o r t 34 3 . (7 2 . 77 ) 17 . 02 6 . (3 , 83 2 . 97 ) 46 8 . (7 7 . 13 ) (4 1 2 . 38 ) 16 9 . 24 ) 51 3 . (8 3 . 12 ) (5 . 70 ) CD A F i b e r F u e l 86 . 87 . Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 85 . 14 5 . (3 , 4 6 8 . 32 ) 81 . 75 7 . 39 3 . 11 ) 75 . 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 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 . 57 ) 23 4 . 22 ) (5 . 59 ) 23 9 . 81 ) (7 5 . 65 ) 28 2 . (4 5 . 76 ) (5 . 4 0 ) St i m s o n L u m b e r ( S e l t i c e ) SI . J o s e p h 12 4 . 65 6 . 4 6 50 6 . 74 ) 11 1 . 26 0 . (3 , 25 8 . 70 ) 10 1 . 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 68 , 06 5 . (1 4 , 4 2 8 . 83 ) 58 7 . 99 ) 61 4 97 0 . 35 ) 55 8 . (1 4 , 4 2 4 . 4 7 ) (6 , 4 4 6 . 00 ) 54 8 , 28 1 . 95 ) 81 6 . (1 4 37 2 . 72 ) 27 7 . 6 4 ) Sa l e s C u s t o m e r s 84 2 . 47 5 , 33 9 . (3 4 4 25 0 . 71 ) 75 8 . 14 6 , 84 6 . (2 3 5 , 37 7 . 21 ) 07 2 . 8 8 68 , 4 0 8 . 4 9 (1 4 50 1 . 60 ) 10 , 4 7 6 . 94 2 04 9 . (3 5 6 05 8 . 74 ) 02 7 . (1 4 50 1 . 60 ) 50 1 . 66 9 , 01 8 . (2 4 4 27 3 . 91 ) 61 3 . (1 4 50 1 . 60 ) 96 1 . .; C ' 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 t 1 9 1 . 4 1 / 1 9 1 0 1 0 F: \ c r a i g \ i d a h o \ 0 6 T r a c k \ ( R e c a p 1 9 1 0 1 O . xl s ) ES T . ES T . ES T . ES T . 9/ 3 0 / 0 6 9/ 3 0 / 0 6 ES T . ES T . 10 / 3 1 / 0 6 10 / 3 1 / 0 6 ES T . ES T . Ba l a n c e 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 Ba l a n c e 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 Ba l a n c e 8/ 3 1 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e 9/ 3 0 / 0 6 De f e r r a l Ca p a c i t y R e I . Re v e n u e 10 / 3 1 / 0 6 De f e r r a l s De f e r r a l s CD A R e s o r t 15 6 . 79 ) 68 6 . 49 9 . (5 8 . 4 9 ) (8 . 98 ) 03 7 . 68 ) 14 5 . 56 ) (3 1 4 . 97 ) (5 8 . 4 9 ) (1 0 . 74 ) 56 7 . 4 4 ) CD A F i b e r F u e l 87 . 87 . 87 . Id a h o A s p h a l t IM S In t e r s t a t e A s p h a l t - S a n d p o i n t 43 9 . 26 9 . 73 . 29 , 78 3 . (7 8 6 . 70 ) 73 . 4 8 07 0 . 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 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 ) (2 , 08 3 . 84 ) (5 . 21 ) 08 9 . 05 ) (5 . 22 ) 09 4 . 27 ) St i m s o n L u m b e r ( S e l t i c e ) St . J o s e p h 39 , 10 3 . 71 1 . 98 . 39 , 91 3 . (2 , 29 7 . 25 ) 96 . 71 3 . 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 (2 , 4 8 0 , 11 5 . 4 2 ) 12 3 , 4 1 9 . (1 4 44 3 . 11 ) 06 4 . 06 ) 37 7 , 20 3 . 39 ) (7 7 77 8 . 03 ) (1 4 , 4 4 3 . 11 ) 05 8 . 27 ) (2 , 4 7 5 , 4 8 2 . 80 ) Sa l e s C u s t o m e r s 92 6 54 2 . 77 , 60 8 . 91 3 . 01 9 , 06 4 . (4 0 2 97 9 . 4 9 ) 54 3 . 63 0 62 8 . 50 8 81 7 . 27 6 . 12 3 91 9 . (1 4 50 1 . 60 ) 00 7 . 70 6 51 8 . (4 0 8 , 20 9 . 00 ) (7 8 09 3 . 00 ) (1 4 50 1 . 60 ) 64 0 . 21 4 35 5 . -1 ? 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 0 1 0 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 Ac c t 1 9 1 0 1 0 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 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 ) 57 2 56 6 . 55 ) (7 1 9 , 01 0 . 65 ) 7/ 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 20 5 , 4 1 5 . 33 , 68 0 . 34 0 29 1 . (1 4 65 9 . 4 0 ) (1 5 3 89 7 . 4 8 ) In t e r e s t 00 2 . 00 2 . 7/ 3 1 / 0 5 En d i n g B a l a n c e 51 2 , 81 3 . 4 6 44 4 01 3 . 71 3 , 4 2 3 . (2 0 6 , 83 1 . 38 ) 15 7 . (2 6 , 4 7 5 . 03 ) 57 2 56 6 . 55 ) (8 7 2 90 8 . 13 ) 8/ 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 46 6 , 4 9 2 . 32 4 16 3 . 32 7 37 7 . (1 4 65 9 . 4 0 ) (1 7 0 38 8 . 76 ) In t e r e s t 57 1 . 57 1 . 8/ 3 1 / 0 5 En d i n g B a l a n c e 98 3 , 87 8 . 76 8 , 17 7 . 04 0 80 0 . (2 2 1 , 4 9 0 . 78 ) 72 9 . (2 6 , 4 7 5 . 03 ) 57 2 56 6 . 55 ) 04 3 , 29 6 . 89 ) 9/ 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 16 5 , 64 1 . 10 9 , 4 0 2 . 70 , 89 8 . (1 4 65 9 . 4 0 ) In t e r e s t 94 3 . 94 3 . 9/ 3 0 / 0 5 En d i n g B a l a n c e 15 5 , 4 6 3 . 87 7 , 57 9 . 11 1 69 8 . (2 3 6 15 0 . 18 ) 67 3 . (2 6 , 4 7 5 . 03 ) 57 2 56 6 . 55 ) 04 3 , 29 6 . 89 ) 10 / 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 11 4 73 5 . 18 8 , 54 2 . (5 9 , 14 7 . 60 ) (1 4 , 65 9 . 4 0 ) In t e r e s t 85 4 . 85 4 . 10 / 3 1 / 0 5 En d i n g B a l a n c e 27 8 , 05 3 . 06 6 , 12 2 . 05 2 55 1 . (2 5 0 80 9 . 58 ) 52 7 . (2 6 , 4 7 5 . 03 ) (1 , 57 2 , 56 6 . 55 ) 04 3 , 29 6 . 89 ) 11 / 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 21 2 02 0 . 63 5 , 65 0 . (4 0 8 , 97 0 . 66 ) (1 4 65 9 . 4 0 ) Tr a c k e r T r a n s f e r (2 , 30 3 39 5 . 35 ) (4 , 4 1 0 33 3 . 05 ) (3 7 3 13 1 . 53 ) 19 2 17 1 . (3 0 15 4 . 98 ) 26 , 4 7 5 . 57 2 56 6 . 71 9 01 0 . In t e r e s t 80 1 . 80 1 . 11 / 3 0 / 0 5 En d i n g B a l a n c e 19 3 , 4 8 0 . 4 0 29 1 44 0 . 27 0 44 8 . (7 3 29 7 . 00 ) 17 4 . (3 2 4 28 6 . 24 ) 12 / 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 80 4 74 2 . 62 7 06 4 . (8 0 7 66 2 . 53 ) (1 4 65 9 . 4 0 ) No t e 1 In t e r e s t 9, 4 3 1 . 9, 4 3 1 . 12 / 3 1 / 0 5 En d i n g B a l a n c e 00 7 , 65 4 . 4 9 91 8 , 50 5 . (5 3 7 21 3 . 55 ) (8 7 95 6 . 4 0 ) 60 5 . (3 2 4 28 6 . 24 ) 1/ 3 1 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s 99 7 , 53 3 . 4 8 55 4 76 3 . (5 4 2 57 0 . 12 ) (1 4 65 9 . 4 0 ) No t e 1 In t e r e s t 16 , 26 6 . 26 6 . 1/ 3 1 / 0 6 En d i n g B a l a n c e 02 1 45 4 . 8, 4 7 3 26 8 . 07 9 78 3 . 67 ) (1 0 2 61 5 . 80 ) 87 1 . (3 2 4 28 6 . 24 ) 2/ 2 8 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (6 6 3 05 3 . 65 ) (1 5 2 , 99 1 . 18 ) (4 9 5 , 40 3 . 07 ) (1 4 65 9 . 4 0 ) No t e 1 In t e r e s t 16 , 72 4 . 72 4 . 2/ 2 8 / 0 6 En d i n g B a l a n c e 37 5 , 12 5 . 32 0 , 27 6 . 57 5 18 6 . 74 ) (1 1 7 , 27 5 . 20 ) 59 6 . 4 3 (3 2 4 , 28 6 . 24 ) (I 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 0 1 0 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 Ac c t 1 9 1 0 1 0 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 3/ 3 1 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (6 5 3 , 44 3 . 68 ) (2 2 1 , 68 4 . 74 ) (4 1 7 , 09 9 . 54 ) (1 4 , 65 9 . 4 0 ) No t e 1 In t e r e s t 12 1 . 0 1 15 , 12 1 . 3/ 3 1 / 0 6 En d i n g B a l a n c e 73 6 , 80 2 . 09 8 , 59 2 . 99 2 28 6 . 28 ) (1 3 1 93 4 . 60 ) 86 , 71 7 . 4 4 (3 2 4 28 6 . 24 ) 4/ 3 0 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (8 4 8 62 7 . 4 3 ) (6 4 2 66 1 . 37 ) (1 9 1 46 4 . 4 6 ) (1 4 50 1 . 60 ) No t e 1 In t e r e s t 28 1 . 28 1 . 4/ 3 0 / 0 6 En d i n g B a l a n c e 90 1 , 4 5 6 . 7, 4 5 5 , 93 0 . (2 , 18 3 , 75 0 . 74 ) (1 4 6 , 43 6 . 20 ) 99 8 . (3 2 4 28 6 . 24 ) 5/ 3 1 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (4 6 3 , 43 4 . 16 ) (4 6 7 34 7 . 25 ) 18 , 4 1 4 . (1 4 50 1 . 60 ) No t e 1 In t e r e s t 67 4 . 67 4 . 5/ 3 1 / 0 6 En d i n g B a l a n c e 44 9 69 6 . 98 8 58 3 . (2 , 16 5 , 33 6 . 05 ) (1 6 0 , 93 7 . 80 ) 11 1 67 3 . (3 2 4 28 6 . 24 ) 6/ 3 0 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (5 1 8 , 12 3 . 18 ) (5 7 2 03 0 . 07 ) 68 , 4 0 8 . 4 9 (1 4 50 1 . 60 ) No t e 1 In t e r e s t 10 , 4 7 6 . 10 , 4 7 6 . 6/ 3 0 / 0 6 En d i n g B a l a n c e 94 2 04 9 . 6, 4 1 6 55 3 . 09 6 92 7 . 56 ) (1 7 5 , 4 3 9 . 4 0 ) 12 2 14 9 . (3 2 4 28 6 . 24 ) 7/ 3 1 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (2 8 2 , 53 3 . 25 ) (3 5 6 , 05 8 . 74 ) 88 , 02 7 . (1 4 50 1 . 60 ) No t e 1 In t e r e s t 50 1 . 50 1 . 7/ 3 1 / 0 6 En d i n g B a l a n c e 66 9 , 01 8 . 06 0 , 4 9 4 . (2 , 00 8 , 90 0 . 4 7 ) (1 8 9 , 94 1 . 00 ) 13 1 65 1 . (3 2 4 28 6 . 24 ) 8/ 3 1 / 0 6 Ac t u a l C u r r e n t D e f e r r a l s (1 6 9 , 16 2 . 19 ) (2 4 4 27 3 . 91 ) 61 3 . (1 4 50 1 . 60 ) No t e 1 In t e r e s t 96 1 . 96 1 . 8/ 3 1 / 0 6 En d i n g B a l a n c e 50 8 , 81 7 . 81 6 , 22 0 . 91 9 , 28 7 . 15 ) (2 0 4 , 4 4 2 . 60 ) 14 0 61 2 . (3 2 4 28 6 . 24 ) 9/ 3 0 / 0 6 Es t i m a t e d C u r r e n t D e f e r r a l s 18 8 , 69 3 . 4 0 79 , 27 6 . 12 3 , 91 9 . (1 4 50 1 . 60 ) No t e 1 In t e r e s t 00 7 . 00 7 . 9/ 3 0 / 0 6 En d i n g B a l a n c e 70 6 , 51 8 . 89 5 , 4 9 6 . 79 5 , 36 8 . 15 ) (2 1 8 94 4 . 20 ) 14 9 , 62 0 . (3 2 4 28 6 . 24 ) 10 / 3 1 / 0 6 Es t i m a t e d C u r r e n t D e f e r r a l s (5 0 0 , 80 3 . 60 ) (4 0 8 , 20 9 . 00 ) (7 8 , 09 3 . 00 ) (1 4 50 1 . 60 ) No t e 1 In t e r e s t 64 0 . 64 0 . 10 / 3 1 / 0 6 En d i n g B a l a n c e 21 4 , 35 5 . 5, 4 8 7 28 7 . 87 3 , 4 6 1 . 1 5 ) (2 3 3 , 4 4 5 . 80 ) 15 8 26 0 . (3 2 4 , 28 6 . 24 ) .1 J NO T E 1 - C a p a c i t y R e l e a s e s h a v e b e e n n e t t e d a g a i n s t t h e D e m a n d D e f e r r a l .J : : A VIST A UTILITIES Exhibit " Pipeline Tariff Sheets U sed In This Filing September 13 , 2006 RECEIVED 20011 SEP '4 AM 9= IDAHO PUbUC UTILITIES COMMISSION Northwe8t Pipeline Corporation FERC Gas Tariff Third Rev~ed Volum.e No. Thirty-First Revised Slleet No. Supersedin2 Thirtieth Revised Sheet No. STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-l, TF-2 and TI- (Dollars per Dth) Rate Scbedu~e and Type of Rate Base Tariff Rate Minimum Maximum currently Effective Tarif:j: Rate (3) Minimum MaximumACA(2) IRate Schedule TF-1 (4) (5) Reservation (Large Customer) System-Wide . 00000 43712 . 00000 4371.? 15 Year Evergreen Exp.. 00000 41621 00000 41621 25 Year Evergreen Exp.00000 39748 00000 39748 Volumetric (Large Customer) System - Wide 00756 00756 0'0180 00936 00936 lS Year Evergreen Exp.00369 00369 . 001BO 00549 . 00549 2S Year Evergr~en Rxp.00369 00369 00180 00549 00549 (Small Customer)(6)00756 88180 00180 00936 88360 Scheduled Overrun 00756 44468 00160 . 00936 44648 ~ate Schedule TF-(4) (5) Reservation . 00000 .43712 00000 . 43712 Volumetric 00756 00756 00756 00756 Scheduled Daily Overrun 00756 44468 . 00756 44468 Annual OVerrun 00756 44468 00756 44468 ~ate Schedule TI- Volumetric (7) scheduled Overrun 00756 00756 44468 44468 00160 00180 00936 00936 44648 44648 Issued by: Laren M.Gertsch, Director Issued on: JuDe 30, 2006 Effective: Au2tJA"t 1; 2006 Northwest Pipeline Corporation FERC Gas Tariff Third Revised Volume No. Seventeenth Revilied Sheet No. g Super&edln~ Sixteenth Reviled Sheet No. STATEMENT OF RATES (Continued) Effective Rates Applicable to Rate schedule LS-l (Dollars per Dth) Type of Rate CUrrently EffectiveTariff Rate (1) Demand Charge (2 ) Capacity Charge (2) 03154 00403 Liquefactionvaporization 64110 04184 li'ootnotea (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 ~e~ra are computed on the basis of 366 days. Is~ucd by: Laren M.Gert.sch, Director Issued on: June 30~ 2006 Effective: Augurt l~ 1006 NOVA Gas Transmission Ltd.Table of Rates, Tolls and Charges TABLE OF RATES, TOLLS & CHARGES Service Rates, Tolls and Charges Rate Schedule FT-Refer to Attachment "I" for applicable FT-R Demand Rate per month & Surcharge for each Receipt Point Average Firm Service Receipt Price (AFSRP)$141.42/J03 Rate Schedule FT-Refer to Attachment" I" for applicable FT-RN Demand Rate per month & Surcharge for each Receipt Point - ... ---':----" Rate Schedule FT-FT -D Demand Rate per month (Apr - Oct)$14 1.4-2/1 FT-D Demand Rate per month (effective November I 2006)$C:::-:D4iGr: ---- Rate Schedule STFT STFT Bid Price.Minimum bid of 100% ofFT-D Demand Rate Rate Schedule FT-FT-DW Bid Price.Minimum bid of 125% ofFT-D Demand Rate Rate Schedule FT-FT-A Commodity Rate 0.48/1 03 Rate Schedule FT-Refer to Attachment "2" for applicable FT-P Demand Rate per month Rate Schedule LRS Contract Term Effective LRS Rate ($/1 0'Iday) 5 years 10 years 15 years 20 vears 6.45 Rate Schedule LRS-LRS-2 Rate per month $50 000 10. Rate Schedule LRS-LRS-3 Demand Rate per month (Jan - April)$196.32/1 03 LRS-3 Demand Rate per month (effective May 1 2006)$129.55/10 II. Rate Schedule IT-Refer to Attachment " I " for applicable IT - R Rate & Surcharge for each Receipt Point 12. Rate Schedule IT-IT -D Rate (Apr - Oct)12/1 Oj IT-D Rate (effective November 1 2006)1354/GJ J 3. Rate Schedule FCS The FCS Charge is determined in accordance with Attachment "J" to the applicable Schedule of Service 14. Rate Schedule PT Schedule No PT Rate PT Gas Rate 9005-0 I 000-$ 164.91/d 0 103 9006-0 I 000-15.05/d 1.0 103 15. Rate Schedule OS Schedule No.Charge 2003004522-83.333.1 month 2003034359-899.1 month 2004168619-437.1 month 2006222805-1 month 2006222973-856.1 month 2006222974-66.1 month 2006223044-171.00 1 month 2006223045-576.1 month 2006223046-294.1 month 2006223047-68.1 month 2006224148- 1 92.1 month 2006224149-536.1 month 2006224337 -66.1 month 2006224475-111.00 1 month 2006224607-588.1 month 16. Rate Schedule CO2 Tier CO, Rate ($/1 Oj 674. 532.41 390.43 TARIFF Effective Date: April 1, 2006 as per EUB Order U21 006- (Amended April 6, 2006) TransCanada B.C. System Gas Transportation Service Documents TAB 3 , Page 2 RATES STATEMENT AND CALCULATION METHODOLOGY Statement of Effective Rates and Charges Effective Rates FS-l Firm Service Demand Rate (cents/GJ/KmIMonth* ----"'"":::'- 2454355541 .. _u".. - .. -.-- IS-1 Interruptible Service Commodity Rate (cents/GJ/Km*0450404091 * Total distance of pipeline is 170.7 Ian Company Use Gas Shipper s Share of Company Use Gas shall be determined pursuant to Section 10.5 of the General Terms and Conditions. Effective Date: January 1 , 2006 REVISED INTERIM Page 8.4 Westcoast Energy Inc. TOLL SCHEDULES - SERVICE APPENDIX A DEMAND AND COMMODITY TOllS TRANSPORTATION SERVICE - SOUTHERN Firm Transportation Service - Southern Demand Tolls $/1 0 /mo. PNG Inland Huntingdon Service Term Delivery Point Delivery Area Delive Area 1 year 109.264.484.40 2 years 106.256.470. 3 years 103.249.456. 4 years 102.246.451.48 Terasen Kingsvale to Huntingdon 219. 213.43 207. 204. """" 5 years or more 101.23 244. ... L1-46.78 202. " For Firm Transportation Service - Southern provided by Westcoast pursuant to a Firm Service Agreement dated April 15. 2002 between Westcoast and Terasen Gas Inc. Plus the amount of tax on fuel gas consumed in operations payable by Westcoast under the Motor Fuel Tax Act (British Columbia) allocated to Shipper for each day in the month. AOS and Interruptible Transportation Service - Southern Commodity T 0Ils$/1 0 PNG Inland Huntingdon Months Delivery Point Delivery Area Delive Area November 811 11.597 21.234 to March April to 608 698 15.925 October Plus the amount of tax on fuel gas consumed in operations payable by Westcoast under the Motor Fuel Tax Act (British Columbia) allocated to Shipper for each day in the month. Import Backhaul Service Months Commodity Tolls $/1 0 Inland PNG Compressor Delive Area Delivery Point Station No. 637 16.423 21.234 227 12.317 15.925 November to March April to October Plus the amount of tax on fuel gas consumed in operations payable by Westcoast under the Motor Fuel Tax Act (British Columbia) allocated to Shipper for each day in the month. Effective Date: July 10. 2006