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HomeMy WebLinkAbout20060929Revised application.pdfAvista Corp. 1411 East Mission PO Box3727 Spokane, Washington 99220-3727 Telephone 509-489-0500 Toll Free 800-727-9170 RECEIVED 20Gb SEP 29 ~M 8: 21 IDAHO PUG h; O' UTILITIES COMIAISSI h ~~~'V'STA. Corp. September 28, 2006 State ofIdaho Idaho Public Utilities Commission Statehouse Boise, Idaho 83720 Avo- 6 -0(;- Attention: Ms. Jean D. Jewell RE: TariffIPUC No. 27. Natural Gas Service The Company hereby requests withdrawal of the Purchased Gas Cost Adjustment (PGA) filed with the Commission on September 14 2006 as case number A VU-06-03. In replacement of that filing 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Fifth Revision Sheet 155 This filing is a revised PGA, replacing the original PGA filing submitted by the Company and withdrawn as noted above. The primary reason for this substitute filing is to revise the Company s proposed weighted average cost of gas (W ACOG) to reflect a recent fall in wholesale natural gas prices. If these tariff sheets are approved as filed, the Company s estimated annual natural gas revenue will decrease approximately $2.8 million or about 3.4%. Ofthis amount, approximately $1.8 million of the decrease relates to a decrease in the projected weighted average cost of gas (W ACOG) and approximately $1.0 million relates to a decrease in the amortization rate related to the balance of deferred gas costs. The average residential customer using 65 therms per month will see their monthly bill decrease approximately $2.70 or about 3.4%, from $80.43 to $77.73 per month. The requested rate changes will have no effect on the Company s net income. These re-filed tariff sheets request an effective date of November 1 , 2006. 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. Sincerely: ~ ~,.. 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: Conley Ward Givens Pursley LLP 601 W. Bannock St. Boise , ID 83701-2720 Paula Pyron Northwest Industrial Gas Users 4113 Wolfberry Court Lake Oswego, OR 97035-1827 Curt Hibbard St. Joseph Regional Medical Center PO Box 816 Lewiston, ID 83501 Jean D Jewell , Secretary Idaho Public Utilities Commission 472 W. Washington Street Boise, ID 83720-5983 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 , ID 83816 Paul Franz Interstate Concrete & Asphalt 845 West Kathleen Avenue Coeur d'Alene, Idaho 83814 Stimson Lumber O. Box 7400 Coeur d'Alene, ID 83816 Dated at Spokane, Washington this 28th day of September 2006. Patty 01 ess Rates Coordinator BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION OF A VISTA UTILITIES FOR AN ORDER APPROVING A CHANGE IN NATURAL GAS RATES AND CHARGES AVLJ (;--oG-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 and is in lieu of the Application filed with the Commission on September 14, 2006 as case number A VU-06-03 and withdrawn by letter dated September 28, 2006. In replacement of that filing the Applicant requests that the proposed rates included in this revised Purchased Gas Adjustment (PGA) filing be made effective on November 1 , 2006. If approved as filed, the Company s annual revenue will decrease by approximately $2. million or about 3.4%. 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 A venue, 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 and 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 and 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 ofthis 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, a copy attached hereto as Exhibit In addition, a separate notice to each Idaho gas customer will be included in their current billing, a copy of which is attached hereto as Exhibit "B - 1" 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 decreases the prospective natural gas cost component included in the rates charged to firm sales customers by 2.547 cents per thermo In the Company s original PGA filing, it used forward natural gas prices as of August 16th to price unhedged volumes for the forthcoming year (November 2006 - October 2007). Since that time, forward prices for the forthcoming year have fallen over $2.00 per decatherm (20 cents per therm). In this filing, the Company has used forward gas prices as of September 21 st to price unhedged volumes. The result is a proposed W ACOG of $.76244 reflected in this filing, as compared to a proposed W ACOG of 84712 reflected in the Company s original filing. The Company has hedged approximately 60% of its estimated annual gas sales for the forthcoming year. It will hedge an additional 20% of estimated sales within days of this filing. The Company has not executed these hedges as of the date of this filing, as forward market prices have continued to fall. At the first sign of an increase in forward prices, the Company will execute these additional hedges. This hedge level approximately 80% of estimated customer requirements is higher than the Company planned level of approximately 66% prior to September. However, with the recent sharp drop in forward prices, and the volatility of the wholesale natural gas market, the Company believes it is prudent to execute these additional hedges at these lower prices. The Company has discussed these additional hedges with the Commission Staff. Further if forward prices for this winter continue to fall , the Company will consider executing additional hedges beyond the 80% level. In that case, the Company will again contact the Commission Staff prior to executing those additional hedges. 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 of the 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 decrease to tariff sheet 150 is approved, firm sales customers on Schedules 101 111 , 112, 121 and 122 will see a rate decrease of2.547 cents per thermo Interruptible sales customers on Schedules 131 and 132 will see a rate decrease of .701 cents per thermo If the proposed decrease to tariff sheet 155 is approved, firm sales customers on Schedules 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 decrease of$2.70 per month or approximately 3.4%. The average percentage changes 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 28th day of September 2006. A VISTA UTILITIES ?d; ~,.. ..mJ Kelly O. Norwood Vice President, State and Federal Regulation STATE OF WASHINGTON ) SSe County of Spokane Brian Hirschkorn, being first duly sworn, on oath deposes and says: that he is the Manager of Retail Pricing of Avista Utilities; that he has read the above and foregoing Application, knows the contents thereof, and believes the same to be true. Brian Hirschkorn Manager, Retail Pricing SUBSCRIBED and sworn to before me this 28th day of September 2006. ~\,,\""'II""II" s."'" "( OLS~ 1111", :iii- '" ~~ ........... ~(I':~s ....' . . .".'. ~' .... SO ~,, ...." n cIA .... ,~~ ~.. ~ ~ ""iC'.' g ! o),otARY .,. \. :: :~ '" ~ =:::: =:... PU8\.\\", j ~ ~ ~. ,st\ .Q..... -i:\'~~ f '-".. f;:1::J 22 r-;, "'~t :""'~~ ~ IIIII OF W~~ "/1/1/'111111\1\\\ Notary Public in and for the State of Washington, residing in Spokane. A VIST A UTILITIES Exhibit " Proposed Tariff Sheets September 28, 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 30.626~ per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 31.096~ per thermo (b) (c)The rate for transportation under Schedule 146 is to be decreased by OO.OOO~ 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 853~ 853~ 853~ OOO~ Commodity 76.085~ 76.085~ 76.085~ 76.085~ Total 83.938~ 83.938~ 83. 938~ 76.085~ 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 28, 2006 Effective November 1 , 2006 Issued by Avista Utilities By :1M r.n::JIY 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 28, 2006 Effective Novem ber 1 , 2006 Issued by Avista Utilities By ;r/,.. rorrmJellY 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 28 2006 Effective November 1 2006 Issued by Avista Utilities ?vt; ,.j ~IY Norwood, 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 30.626 per therm in all blocks of these rate schedules. The rates of interruptible Schedules 131 and 132 are to be increased by 31.096 per thermo (b) (c)The rate for transportation under Schedule 146 is to be decreased by OO.OOOi per thermo WEIGHTED AVERAGE GAS COST: e above rate chan es are based on the followin 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 853i 000i Commodity 76.085 76.085i 76.085 76.085i Total 83.938 83.938i 83. 76.085 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 28 2006 Effective November 1 , 2006 Issued by Avista Utilities Kelly 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 28, 2006 Effective November 1 , 2006 Issued by Avista Utilities Kelly Norwood, 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 1D1 , 111 , 112, 121 and 122 are to be increased by 173~per therm in all blocks of these rate schedules. (b)The rates of interruptible Schedules 131 and 132 are to be increased by 707~per thermo ( c)The rate for transportation under Schedule 146 is to be decreased by DD.DDDi 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::::;/orwOOd - 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 Avlsta Utilities By ::r Vice President, State & Federal Regulation A VIST A UTILITIES Exhibit " W orkpapers September 28 , 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 101 641 742 ($0.02547)($1 340,785)($0.01607)($845 953)($845,953)($2,186,738) Schedule 111 856,234 ($0.02547)($378,388)($0.01607)($238,740)($238 740)($617,128) Schedule 112 588 ($0.02547)($40)($40) Schedule 121 895,245 ($0.02547)($48,272)($0.01607)($30,457)($30,457)($78 729) Schedule 122 593,008 ($0.02547)($15,104)($15,104) Schedule 131 ($0.00701)$0.00553 Schedule 132 535,085 ($0.00701)($3,751)($3,751) 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 Lignetics Merritt Brothers Potlatch 209,602 Stimson Lumber (RA)($2 096)($2 096)($2,096) Stimson Lumber (SW) University of Idaho 112 489,822 ($1,786,340)($1 115 150)$53,539 ($1 061,611)($2 847 951) Total Current Actual Annual Revenue $84,685 805 Percent of Increase .::Decrease;:.36% Page 1 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 Incr -::Decr;,. Usage Usage Customers Per Cust.Cost Cost Incr -::Decr;,.Percentage 101 52,641 742 386,812 258 $1.18692 $77.15 $1.14538 $74.45 Basic Charge $3.$3.$3. $80.43 $77. 73 ($2.70)36% 111 856 234 238 020 734 687 First 200 $1.16890 $233.$1.12736 $225.47 Next 800 $1.15070 $920.$1.10916 $887. All Over 1 000 $1.04828 $720.$1.00674 $691 . 874.804.43 ($70.08)74% 112 588 132 132 First 200 $1.11863 $147.$1.09316 $144. Next 800 $1.10043 $1.07496 All Over 1 000 $0.99801 $0.97254 $147.$144.($3.36)28% 121 895,245 157 937 19,742 First 500 $1.15779 $578.$1.11625 $558. Next 500 $1.15051 $575.$1.10897 $554.49 Next 9 000 $1.04809 $9,432.$1.00655 $9,058. All Over 10 000 $1.02931 $10,027.$0.98777 $9,622. $20 614.$19,794.43 ($820.08)98% 122 593,008 49,417 709 First 500 $1.10752 $553.$1.08205 $541. Next 500 $1.10024 $550.$1.07477 $537. Next 9 000 $0.99782 980.$0.97235 $8,751. All Over 10 000 $0.97904 $14 400.$0.95357 $14 026. $24,484.$23,855.($629.33)57% 131 $0.91560 $0.91412 132 535,085 590 22,295 $0.88693 $19,774.$0.87992 $19,617.($156.28)79% Page 2 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 $0.30626 $0.03420 $0.00426 $1.14538 111 Large General First 200 $0.78317 $0.30626 $0.03420 $0.00373 $1.12736 Next 800 $0.76497 $0.30626 $0.03420 $0.00373 $1.10916 Over 1,000 $0.66255 $0.30626 $0.03420 $0.00373 $1.00674 112 Large General First 200 $0.78317 $0.30626 $0.00373 $1.09316 Next 800 $0.76497 $0.30626 $0.00373 $1.07496 Over 1 000 $0.66255 $0.30626 $0.00373 $0.97254 121 Commercial First 500 $0.77225 $0.30626 $0.03420 $0.00354 $1.11625 Next 500 $0.76497 $0.30626 $0.03420 $0.00354 $1.10897 Next 9,000 $0.66255 $0.30626 $0.03420 $0.00354 $1.00655 Over 10,000 $0.64377 $0.30626 $0.03420 $0.00354 $0.98777 122 Commercial First 500 $0.77225 $0.30626 $0.00354 $1.08205 Next 500 $0.76497 $0.30626 $0.00354 $1.07477 Next 9,000 $0.66255 $0.30626 $0.00354 $0.97235 Over 10,000 $0.64377 $0.30626 $0.00354 $0.95357 131 Interruptible $0.56602 $0.31096 $0.03420 $0.00294 $0.91412 132 Interruptible $0.56602 $0.31096 $0.00294 $0.87992 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 Page 3 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 Page 4 Avista Utilities State of Idaho Recap of Rate Changes Previous Proposed Increase Rate Rate oe::Decrease::. Schedule 150 Schedule 101 $0.33173 $0.30626 ($0.02547) Schedule 111 $0.33173 $0.30626 ($0.02547) Schedule 112 $0.33173 $0.30626 ($0.02547) Schedule 121 $0.33173 $0.30626 ($0.02547) Schedule 122 $0.33173 $0.30626 ($0.02547) Schedule 131 $0.31797 $0.31096 ($0.00701) Schedule 132 $0.31797 $0.31096 ($0.00701) 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 $0.34046 ($0.04154) Schedule 111 $0.38200 $0.34046 ($0.04154) Schedule 112 $0.33173 $0.30626 ($0.02547) Schedule 121 $0.38200 $0.34046 ($0.04154) Schedule 122 $0.33173 $0.30626 ($0.02547) Schedule 131 $0.34664 $0.34516 ($0.00148) Schedule 132 $0.31797 $0.31096 ($0.00701) 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 Page 5 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 - 10 / 3 1 / 0 7 Da i l y Mo n t h l y All 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 To I d a h o Id a h o De m a n d Co m m o d i t y Pi p 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 El 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 . 2 4 8 7 0 $1 , 20 4 74 6 26 . 65 0 % $3 2 1 , 06 5 $3 2 1 , 06 5 0. 2 7 7 6 0 43 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 87 1 00 0 $0 . 01 1 3 0 $0 . 00 1 1 3 $2 8 , 10 4 29 . 13 6 % $8 , 18 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 17 , 55 9 00 0 $0 . 58 8 4 8 $1 0 , 33 3 , 05 1 Id a h o 31 2 00 0 $0 . 58 8 4 8 $4 , 30 2 93 7 10 0 . 00 0 % 30 2 , 93 7 $4 , 30 2 93 7 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 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 1 T C P L A l b e r t a ( N O V A ) D e m a n d 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 - B C , F S - 1 ( A N G ) 12 , 58 5 45 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 , 47 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 , 4 3 0 $0 . 00 1 1 3 $0 . 03 4 4 4 $1 , 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 4 69 0 $0 . 76 2 4 4 $5 6 , 36 3 , 14 1 10 0 . 00 0 % $5 6 , 36 3 , 14 1 $5 6 , 36 3 14 1 OT H E R Ca p a c i t y R e l e a s e s ($ 9 . 97 4 00 0 ) 26 . 65 0 % ($ 2 65 8 , 00 0 ) (2 , 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 79 5 , 69 0 $9 4 96 2 , 76 8 $6 7 03 8 67 3 $6 , 22 9 , 67 3 $6 0 80 9 , 00 0 Es t i m a t e d T h e r m s 79 . 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 . 76 0 8 5 Pr e s e n 1 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 . 02 5 4 7 ) ($ 0 . 01 8 4 6 ) ($ 0 . 00 7 0 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 0 1 Sc h 1 1 1 Sc h 1 1 2 Sc h 1 2 1 Sc h 1 2 2 Sc h 1 0 1 Sc h 1 1 1 Sc h 1 1 2 Sc h 1 2 1 Sc h 1 2 2 Sc h 1 3 1 Sc h 1 3 2 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 % 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 Al l 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 % 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 Pa g e 6 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 Go 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 22 2 , 4 5 9 $7 , 22 2 , 4 5 9 $0 . 72 0 1 0 De c e m b e r 12 , 38 7 67 0 21 1 83 0 (4 2 4 32 0 ) 17 5 , 18 0 $9 , 79 3 , 30 8 (2 4 9 , 70 5 ) $9 , 54 3 , 60 3 $0 . 78 3 8 6 Ja n u a r y 20 0 7 89 0 , 71 0 19 1 23 0 91 4 28 0 ) 10 , 16 7 66 0 $1 0 , 12 3 , 24 6 71 4 98 4 ) $8 , 40 8 , 26 2 $0 . 82 6 9 6 Fe b r u a r y 67 1 11 0 14 8 , 16 0 69 8 , 16 0 ) 12 1 11 0 69 9 , 58 4 58 7 80 3 ) $6 , 11 1 78 1 $0 . 85 8 2 6 Ma r c h 99 7 52 0 12 1 39 0 00 4 91 0 ) 11 4 00 0 $6 , 55 9 , 33 5 (5 9 1 36 8 ) $5 , 96 7 , 96 7 $0 . 83 8 9 0 Ap r i l 87 2 , 91 0 10 1 08 0 (2 6 9 , 95 0 ) 70 4 04 0 01 4 70 1 (1 5 8 , 85 7 ) $3 , 85 5 , 84 4 $0 . 67 5 9 8 Ma y 4, 4 9 6 , 21 0 48 0 56 0 , 69 0 $3 , 18 7 69 1 $3 , 18 7 69 1 $0 . 69 8 9 5 Ju n e 13 9 , 89 0 59 , 4 0 0 19 9 , 29 0 34 6 , 92 6 34 6 , 92 6 $0 . 73 3 5 8 Ju l y 00 5 , 41 0 82 0 04 3 , 23 0 56 1 95 2 $1 , 56 1 95 2 $0 . 76 4 4 5 Au g u s t 07 6 , 4 6 0 39 , 10 0 11 5 , 56 0 61 8 , 91 3 $1 , 61 8 , 91 3 $0 . 76 5 2 4 Se p t e m b e r 65 3 , 60 0 14 0 72 2 74 0 58 0 84 8 58 0 84 8 $0 . 69 3 2 7 Oc t o b e r 86 9 , 37 0 10 1 98 0 97 1 35 0 $3 , 95 6 , 76 8 $3 , 95 6 , 76 8 $0 . 66 2 6 3 79 , 92 2 , 07 0 31 4 24 0 31 1 62 0 92 4 69 0 60 , 66 5 , 73 1 ($ 4 30 2 , 71 7 ) $5 6 , 36 3 , 01 4 $0 . 76 2 4 4 Pa g e 7 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 $0.76085 $0.83938 Schedules 131 - 132 $0.76085 $0.76085 Present Gas Costs Schedules 101 - 122 $0.09699 $0.76786 $0.86485 Schedules 131 - 132 $0.76786 $0.76786 Increase o:::Decrease:::- Schedules 101 - 122 ($0.01846)($0.00701)($0.02547) Schedules 131 - 132 ($0.00701)($0.00701) Page 8 Avista Utilities Calculation of Gas Transmission NW Corporation FTS-FTS-FTS-FTS-Total 00177 00177 00178 002591 (Oct - Mar)(Apr - Sept) MMBtu 823 000 20,782 000 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.$991 854.396 290. Note 1 - Rate based on two months at current rate and ten 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 1 .306903 $0.000616 365 011212 $0.018740 003737 012493 016230 $0.000616 365 011212 $0.018740 001869 015617 017486 Page 9 Daily Fixed Rate Non Mileage Annualize Divide by 12 Months Monthly Rate (Per MMBtu) Effective Months Divide by 12 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 6 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 Convert to U.S. Dollars Decatherms 92,239 117,519 209,758 Number of Months Annualized Decatherms 553,432 705,113 1 ,258,545 $0.012454355541 * 12 Mos/365 Days $0.0698945257 1 .055056 $0.0737426387 85% $0.0626812429 Page 10 Avista Utilities TCPL BC (NOVA) Demand Calculation Effective 11/1/2006 Rate Schedule FT- Demand Rate per month (C$) 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 $0.137880 Page 11 Avista Utilities TCPL BC (NOVA) Demand Calculation Rate Schedule FT- Demand Rate per month (C$) (10 cubed/m cubed) Daily Demand (*12 mos/365 days) Convert to GJ (/38.25) Convert to MMBtu (*055056) Convert to U.S. Dollars $446. $14.6887 $0.384017 $0.405159 85% $0.344385 Page 12 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 000 000 $1.24871 $104 892 Eastern Washington University 000 000 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-, 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 to Therms Monthly Rate $0.84437 $1.32957 Effective Months Divide by 12 Months Pro-Rated Rate $ 0.14073 $1 .10798 $1.24871 Page 13 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 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 12 , 79 5 , 35 9 Ap r i l 36 2 , 4 3 8 26 0 , 87 5 21 2 20 9 37 , 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 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 49 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 52 , 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 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 12 , 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 Pa g e 1 4 Avista Utilities State of Idaho - Estimated Therms Purchased Actual System Purchases For 12 Months Ended 06-30- 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 Page 15 Avista Utilities State of Idaho Recap of Changes To Schedule 150 Anticipated Effective Date 11/1/06 CENTS PER THERM Commodity Demand Charge Total Schedule 101 Current Rate 31797 01376 33173 Proposed Incro::::Decr:;.(0.00701)(0.01846)(0.02547) Proposed Rate 31096 (0.00470)30626 Schedule 111 Current Rate 31797 01376 33173 Proposed Incro::::Decr:;.(0.00701)(0.01846)(0.02547) Proposed Rate 31096 (0.00470)30626 Schedule 112 Current Rate 31797 01376 33173 Proposed Incro::::Decr:;.(0.00701)(0.01846)(0.02547) Proposed Rate 31096 (0.00470)30626 Schedule 121 Current Rate 31797 01376 33173 Proposed Incro::::Decr:;.(0.00701 )(0.01846)(0.02547) Proposed Rate 31096 (0.00470)30626 Schedule 122 Current Rate 31797 01376 33173 Proposed Incro::::Decr:;.(0.00701)(0.01846)(0.02547) Proposed Rate 31096 (0.00470)30626 Schedule 131 Current Rate 31797 31797 Proposed Incro::::Decr:;.(0.00701)(0.00701) Proposed Rate 31096 31096 Schedule 132 Current Rate 31797 31797 Proposed Incro::::Decr:;.(0.00701 )(0.00701 ) Proposed Rate 31096 31096 Schedule 146 Current Rate Proposed Incro::::Decr:;. Proposed Rate Page 16 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 Page 17 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 $0.00000 Page 18 Avista Utilities Idaho Gas Tracker Unamortized Current Deferrals Deferrals Total Adjustments Total Note 1 Note 1 (Acct 191000)(Acct 191010) All Firm Customers 505.(2,4 75,482.80)465,977.56)(2,465,977 .56) All Sales Customers (442 556.74)630,628.188,071.188,071. Coeur d'Alene Resort 567.44)567.44)(5,567.44) Coeur d'Alene Fiber Fuel 87.87.87. Idaho Asphalt IMCa Interstate Asphalt 15.29,070.29,086.29,086. Kootenai Medical Center Lignetics Merritt Brothers Potlatch Stimson Lumber - River Avenue (1.86)094.27)096.13)096.13) Stimson Lumber - Seltice Way St. Joseph Hospital (5,685.31)713.027.32,027. University of Idaho (438 722.70)214 355.775,632.775 632. Note 1 - Balance includes 7/05 - 8/06 actuals and 9/06 - 10/06 estimates Page 19 Av i s t a U t i l i t i e s Id a h o G a s T r a c k e r Ca l c u l a t i o n o f A m o r t i z a t i o n R a t e Fi r m C u s t o m e r s ( S c h e d u l e s 1 0 1 , 1 1 1 & 1 2 1 ) Sc h 1 0 1 Sc h 1 1 1 Sc h 1 2 1 To t a l Am o r t i z a t i o n In t e r e s t Ba l a n c e Th e r m s Th e r m s Th e r m s Th e r m s ($ 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 ) (2 , 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 12 , 34 4 67 5 38 7 99 3 . 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 12 , 85 2 34 3 40 3 , 94 9 . (3 , 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 4, 4 6 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 , 44 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 . Pa g e 2 0 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 , 4 5 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 , 43 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 ) 1 , 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 . Pa g e 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 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 n n 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 . 4 5 18 , 4 0 2 . 83 6 . All S a l e s C u s t o m e r s (4 9 3 , 68 4 . 71 \ (7 2 34 6 . 18 8 3 . 08 \ (5 6 6 , 91 3 . 15 9 , 35 0 . 4 5 (9 9 4 . 16 2 7 25 8 . (7 9 , 98 2 . 31 \ 11 . 10 2 . (7 0 8 , 34 3 . (1 5 8 , 25 5 . 31 2 . 4 5 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 ) 12 . 16 \ (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 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 o 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 n n o n d Sti m s o n L u m b e r - A t l a s 10 . 10 . (0 . 0 7 10 . Un i v e r s i t Y o f I d a h o SI . J o s e p h 51 2 . 16 1 . 24 . 69 7 . 11 6 . 24 . 83 8 . 24 . 86 3 . 4 9 24 . 7 7 To t a l A c c t 1 9 1 . 18 0 , 48 9 . 16 3 , 77 1 . 91 4 . 11 8 63 1 . 15 2 33 2 . 82 0 . 06 8 , 11 9 . (7 0 , 68 1 . 73 0 . 4 9 99 9 , 16 8 . (1 3 9 , 85 2 . 4 1 54 8 . Pa g e 2 2 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 Ad j 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 o 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 . 11 9 0 , 56 0 . 4 4 11 8 2 , 4 3 9 . 38 6 . 34 3 , 27 7 . 10 , 71 7 . 12 7 3 , 65 6 . 25 \ 02 8 . 08 2 36 7 . 4 3 12 0 9 , 70 7 . 44 3 . All S a l e s C u s t o m e r s (8 6 7 . 91 1 . 46 1 57 9 . 12 4 2 15 4 . 2,4 5 4 . 35 3 . 96 7 . 13 6 3 , 22 8 . 95 3 . 99 2 69 3 . 12 7 8 34 7 . 99 \ 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 12 . 10 . 60 ) 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 p h a l t 18 , 52 6 . (1 8 . 52 7 . 15 . 4 4 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 a 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 23 4 . 23 4 . 11 . (1 . 86 \ (1 . 86 \ St i m s o n L u m b e r - A t l a s (0 . 0 7 12 . 11 2 . 69 \ (0 . Un i v e r s i t v o f I d a h o SI . J o s e p h 88 8 . 15 , 94 6 . 51 . 30 , 88 6 . 13 , 64 5 . 48 . 28 9 . '3 , 59 7 . 63 . To t a l A c c t 1 9 1 . 4 0 86 0 , 86 5 . 30 3 , 39 5 . '1 6 , 4 2 7 . 52 \ (4 2 4 59 4 . 90 6 . 72 8 , 14 5 . 10 , 71 7 . 16 4 0 , 52 9 . 03 1 . 10 2 , 36 3 . (4 9 1 65 3 . 64 1 . Pa g e 2 3 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 2/ 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 . (2 0 7 69 2 . 92 8 . 66 9 , 33 9 . 4 1 11 8 2 , 54 7 . 1,4 4 5 . 48 8 23 7 . 11 0 6 , 85 5 . 08 7 . 38 2 , 4 6 9 . 4 2 16 3 , 01 9 . 87 7 . 4 0 32 0 , 32 7 . (4 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 . (2 7 5 , 67 3 . 1,4 4 6 . 44 2 25 2 . 12 4 2 , 29 7 . 4 4 1 80 2 . 20 0 75 8 . 11 4 1 83 0 . 32 4 . 25 2 . 4 7 18 3 64 7 . 43 . 12 4 35 1 . (6 2 , 32 8 . CD A A s o h a i t CD A F i b e r F u e l CD A R e s o r t 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 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 o 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 11 . 11 . 86 \ 11 . 86 \ 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 v o f I d a h o SI . J o s e p 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 . 71 0 . 34 . 12 , 38 4 . (2 , 27 6 . 4 5 To t a l A c c t 1 9 1 . 4 0 61 5 35 1 . 14 8 6 , 14 7 . 3, 4 3 0 . 13 2 63 5 . 14 2 7 , 80 8 . 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 . 95 5 . 30 8 . 37 4 . 11 1 1 , 56 3 . Pa g e 2 4 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 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 n n 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 . 41 0 . 13 0 , 68 1 . 11 2 1 35 0 . 79 \ 17 5 . 50 5 . Al l S a l e s C u s t o m e r s 11 3 8 . 18 6 , 81 8 . 14 9 62 8 . 12 7 9 . 11 3 6 , 72 6 . 15 2 50 0 . 14 0 7 . 4 5 18 9 , 63 4 . 19 0 , 36 2 . 15 8 7 . 12 8 0 58 3 . 25 ' 11 6 1 07 0 . 69 \ 19 0 2 . 14 4 2 , 55 6 . 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 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 p 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 Lio 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 n n o n d 11 . 11 . 11 . 8 6 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 v o f I d a h o SI . J o s e p h 28 . 10 , 13 5 . 76 6 . 23 . 39 3 . 11 , 65 6 . 18 . 75 5 . 87 9 . 88 5 . 56 5 . 15 . 15 . 68 5 . 31 \ To t a l A c e ! 1 9 1 . 4 0 63 1 . 4 8 19 7 44 2 . 18 8 , 78 4 . 38 2 . 10 9 , 03 9 . 19 3 , 71 0 . 4 4 15 5 . 4 6 15 , 4 8 4 . 11 6 4 , 32 0 . 11 6 6 . 69 \ 11 4 9 , 00 2 . 12 8 8 , 98 6 . 17 3 3 . 14 3 8 , 72 2 . Pa g e 2 5 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 19 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 l P a g e A Ba l a n c e 7/ 3 1 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 . St . J o s e p h 94 6 . 53 7 . 27 . 51 0 . 45 8 . 31 . 00 0 . 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 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 46 1 57 9 . 50 3 . 12 2 . 49 8 20 5 . 31 7 12 9 . 42 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 . Pa g e 2 6 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 ) 10 , 4 4 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 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 15 , 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 Fir 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 , 4 0 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 . Pa g e 2 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 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 l 11 / 3 0 / 0 5 12 / 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 . 43 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 33 , 66 1 . 56 . 33 , 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 . (2 , 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 ) St . 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 . 44 ) (1 4 65 9 . 4 0 ) 9, 4 3 1 . 00 7 65 4 . 4 9 55 4 76 3 . Pa g e 2 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 l 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 . 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 . 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 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 46 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 ) 57 0 . 82 ) Sa l e s C u s t o m e r s 19 , 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 , 4 5 4 . (1 5 2 99 1 . 18 ) (4 9 5 , 4 0 3 . 07 ) (1 4 65 9 . 4 0 ) 16 , 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 . Pa g e 2 9 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 l 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 . 14 , 4 2 5 . 74 6 . 05 ) 82 . (6 5 . 05 ) 31 . 4 0 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 . 52 ) 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 (7 , 7 1 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 ) St . J o s e p h 91 5 . 83 0 . 4 6 ) 14 7 . 23 2 . 96 0 . 13 ) 13 8 . 53 , 4 1 0 . 87 9 . 4 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 (2 , 4 4 8 44 6 . 84 ) (1 9 0 04 0 . 38 ) (1 4 39 3 . 74 ) 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 ) 19 , 37 7 . 7, 4 5 6 99 1 . (4 5 9 , 4 0 1 . 63 ) 06 8 . 2 2 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 . 4 6 ) (1 4 50 1 . 60 ) 28 1 . 90 1 , 4 5 6 . (4 6 7 34 7 . 25 ) 18 , 4 1 4 . (1 4 50 1 . 60 ) 67 4 . 4, 4 4 9 69 6 . (5 7 2 03 0 . 07 ) Pa g e 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 19 1 . 4 1 / 1 9 1 0 1 0 F : l c r a i g l i d a h o I 0 6 T r a c k l ( R e c a p 1 9 1 01 xl s l 6/ 3 0 1 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 . 2 8 (7 2 . 7 7 ) 17 . 02 6 . 83 2 . 97 ) 46 8 . (7 7 . 1 3 ) (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 ) St . J o s e p h 12 4 . 65 6 . 4 6 50 6 . 74 ) 11 1 . 26 0 . 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 06 5 . 2 1 (1 4 42 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 . 7 2 ) 27 7 . 6 4 ) Sa l e s C u s t o m e r s 16 , 84 2 . 6, 4 7 5 33 9 . (3 4 4 25 0 . 71 ) 75 8 . 14 6 84 6 . (2 3 5 , 37 7 . 21 ) 07 2 . 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 . Pa g e 3 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 l 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 ) (3 , 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 . 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 ) 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 . 29 7 . 25 ) 96 . 71 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 48 0 , 11 5 . 4 2 ) 12 3 41 9 . (1 4 , 4 4 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 48 2 . 80 ) Sa l e s C u s t o m e r s 92 6 , 54 2 . 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 . Pa g e 3 2 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 ) 30 , 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 . 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 ) 38 , 72 9 . (2 6 47 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 . 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 ) 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 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 , 4 4 8 . (7 3 29 7 . 00 ) 29 , 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 43 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 ) 38 , 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 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 , 4 0 3 . 07 ) (1 4 65 9 . 4 0 ) No t e 1 In t e r e s t 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 ) Pa g e 3 3 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 . 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 , 4 6 4 . 4 6 ) (1 4 50 1 . 60 ) No t e 1 In t e r e s t 13 , 28 1 . 28 1 . 4/ 3 0 / 0 6 En d i n g B a l a n c e 90 1 45 6 . 45 5 93 0 . 18 3 75 0 . 74 ) (1 4 6 , 4 3 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 , 4 3 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 . 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 . 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 ) 89 , 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 . (1 , 91 9 28 7 . 15 ) (2 0 4 44 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 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 . 48 7 28 7 . 87 3 , 4 6 1 . 15 ) (2 3 3 , 4 4 5 . 80 ) 15 8 26 0 . (3 2 4 , 28 6 . 24 ) 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 Pa g e 3 4 A VIST A UTILITIES Exhibit " Pipeline Tariff Sheets Used In This Filing September 28, 2006 Northwest Pipeline Corporation FERC Ga1!l Tariff Third Rev~ed Vohlme No. Thlrty-t"lrst Revised Sheet No. Supersedin2 Thirtieth Revised Sheet N o. ~ STATEMENT OF RATES Effective Rates Applicable to Rate Schedules TF-l, TF-2 and TI-l (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-l (4) (5) Reservation (Large Customer) System-Wide 00000 43712 00000 . 4371-? 15 Year Evergreen Exp.00000 41621 . 00000 41621 25 Year EVergreen Exp.00000 3974B 00000 39748 Volumetric (Large CUstomer) System-Wide 00756 00756 0'olBO 00936 00936 15 Year Evergreen Exp.00369 00369 00180 00549 00549 25 Year Evergr~en Rxp.00369 00369 00180 00549 00549 (Small Customer)(6)00756 88180 00180 00936 . B8360 Scheduled Overrun 00756 44468 00180 00936 44648 Rate Schedule TF-2 (4) (5) Reservation 00000 43712 00000 43712 Volumetric 00756 00756 00756 00756 scheduled Daily Overrun 00756 44468 00756 44468 Annual Overrun 00756 4446B 00756 44468 Ra te Schedule TI- Volumetric (7) scheduled Overrun 00756' 00756 44468 44468 00180 00180 00936 00936 44648 44648 TUUM by: Laren M.Gertsc~ Director Issued on: Jun~ 30, 2006 Effective: Au~rt 1; 2006 Northwest Pipeline Corporation FERC Gas Tariff Third Revised Volume No. Seventeenth Revilled Sheet No. Sapersedlne Sirleenth Reviled She.et 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 Liquefaction vaporization 64110 04184 iFootnotes (1 )Shippers receiving service under this rate schedule are required to furnish fuel reimbursement in-kind at the rate specifie~ on Sheet No. 14. (2)Rates are daily rates computed on the basis of 365 days per' year, exc~pt that rates for leap re~rs are computed on the basis of 366 days. bsl,lOO by: Laren M.Germ:h, Director Issued on: June 30. 2006 Effective: Au~rt 1. 2006 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 "1" for applicable FT-R Demand Rate per month & Surcharge for each Receipt Point Average Firm Service Receipt Price (AFSRP)$141.4211 0 Rate Schedule FT-Refer to Attachment "I" for applicable FT-RN Demand Rate per month & Surcharge for each Receipt Point - "' 0 - '- -' ';---"" Rate Schedule FT-FT -D Demand Rate per month (Apr - Oct). $141.4211 03 3 . FT-D Demand Rate per month (effective November I, 2006)'f74iCrr; ~ . Rate Schedule STFT STFT Bid Price.Minimum bid of 100% of FT -D Demand Rate Rate Schedule FT-FT-DW Bid Price.Minimum bid of 125% ofFT-D Demand Rate Rate Schedule FT-FT-A Commodity Rate 0.48/10 Rate Schedule FT-Refer to Attachment "2" for applicable FT-P Demand Rate per month Rate Schedule LRS Contract Term Effective LRS Rate ($/J O'Iday) 5 years 10 years 15 years 20 years 6.45 Rate Schedule LRS-LRS-2 Rate per month $50 000 10. Rate Schedule LRS-LRS-3 Demand Rate per month (Jan - April)$196.3211 Oj LRS-3 Demand Rate per month (effective May 1 2006)$129.55/J0 11. Rate Schedule IT-Refer to Attachment "1" for applicable IT-R Rate & Surcharge for each Receipt Point 12. Rate Schedule IT-IT-D Rate (Apr - Oct)1211 Oj IT-D Rate (effective November 1,2006)1354/GJ ) 3. Rate Schedule FCS The FCS Charge is determined in accordance with Attachment "I" to the applicable Schedule of Service 14. Rate Schedule PT Schedule No PT Rate PT Gas Rate 9005-01000-$ 164.91/d 0 103 3 Id 9006-0 I 000-15.05/d 1.0 103 3 Id 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 2006224148-92.1 month 2006224149-536.1 month 2006224337-66,1 month 2006224475-111.00 1 month 2006224607-588.1 month 16. Rate Schedule CO2 Tier CO2 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/GJlKm/Month* ' '----:::'~ l.. .~. ~5~. ~~_~~~_ IS-l 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 detennined pursuant to Section 10.5 of the General Tenns 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 Terasen PNG Inland Huntingdon Kingsvale to Service Term Delivery Point Delivery Area Delivery Area Huntin don 1 year 109.264.484.40 219. 2 years 106.256.470.213.43 3 years 103.249.456.207. 4 years 102.246.451.48 204. ".. 5 years or more 1 0 1.244.146.202.76 Demand Tolls $/10 /mo. " For Firm Transportation Service - Southern provided by Westcoast pursuant to a Firm Service Agreement dated April 15 2002 between Westcoast and Terasen Gas Inc. Plus the amount of tax on fuel gas consumed in operations payable by Westcoast under the Motor Fuel Tax Act (British Columbia) allocated to Shipper for each day in the month. ADS and Interruptible Transportation Service - Southern Commodity Tolls$/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 Backhauf Service Commodity Tolls $/1 0 Inland PNG Compressor Delive Area Delivery Point Station No. 637 16.423 21.234 227 12.317 15.925 Months 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