20121011Defelice DI.pdf

DAVID J. MEYER
VICE PRESIDENT AND CHIEF COUNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O. BOX 3727
1411 EAST MISSION AVENUE
SPOKANE, WASHINGTON 99220-3727
TELEPHONE: [phone]
FACSIMILE: [phone]
[e-mail]

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF THE APPLICATION ) CASE NO. AVU-E-12-08
OF AVISTA CORPORATION FOR THE ) CASE NO. AVU-G-12-07
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC AND )
NATURAL GAS SERVICE TO ELECTRIC ) DIRECT TESTIMONY
AND NATURAL GAS CUSTOMERS IN THE ) OF
STATE OF IDAHO ) DAVE B. DEFELICE
)

FOR AVISTA CORPORATION

(ELECTRIC AND NATURAL GAS)
DeFelice, Di 1
Avista Corporation
I. INTRODUCTION 1
Q. Please state your name, employer and business 2
address. 3
A. My name is Dave B. DeFelice. I am employed by 4
Avista Corporation as a Senior Business Analyst. My 5
business address is 1411 East Mission, Spokane, 6
Washington. 7
Q. Please briefly describe your educational 8
background and professional experience. 9
A. I graduated from Eastern Washington University 10
in June of 1983 with a Bachelor of Arts Degree in Business 11
Administration, majoring in Accounting. I have served in 12
various positions within the Company, including Analyst 13
positions in the Finance Department (Rates Section and 14
Plant Accounting) and in the Marketing/Operations 15
Departments, as well. In 1999, I accepted the Senior 16
Business Analyst position that focuses on economic 17
analysis of various project proposals as well as 18
evaluations and recommendations pertaining to business 19
policies and practices. 20
Q. As a Senior Business Analyst, what are your 21
responsibilities? 22
DeFelice, Di 2
Avista Corporation
A. As a Senior Business Analyst, I am involved in 1
financial analysis of numerous projects within various 2
departments such as Engineering, Operations, 3
Marketing/Sales and Finance. 4
Q. What is the scope of your testimony? 5
A. My testimony and exhibits in this proceeding 6
will cover the Company’s proposed pro forma adjustments1 7
for capital investments in utility plant for the 2013 rate 8
period. In addition, my testimony and exhibits will cover 9
the Company’s proposed changes in depreciation rates 10
pertaining to electric and natural gas plant-in-service 11
using the recently completed depreciation study. 12
Q. Are you sponsoring any exhibits? 13
A. Yes. I am sponsoring Exhibit 11, Schedules 1 14
through 3 which were prepared under my direction, and have 15
been included to provide supporting information for the 16
pro forma capital investment costs as described in this 17
testimony. In addition, Exhibit 11, Schedules 4 through 6 18
have been included to provide supporting information on 19
the depreciation study that the Company recently 20
conducted. 21

1 Company witness Ms. Andrews incorporates the Idaho share of the
adjustments in her revenue requirement calculation.
DeFelice, Di 3
Avista Corporation
II. CAPITAL INVESTMENT RECOVERY 1
Q. What does the Company's request for rate relief 2
include regarding investment in utility plant to serve 3
customers? 4
A. As in prior rate cases, Avista started with rate 5
base for a historical period. For this case we started 6
with the average-of-monthly-averages (AMA) for the twelve 7
months ended December 31, 20112. Adjustments were made to 8
reflect certain capital additions, as described in detail 9
below: 10
(1.) An adjustment was made to record capital 11
at December 31, 2011, together with the 12
associated accumulated depreciation and 13
deferred federal income taxes at a 2011 end-14
of-period (EOP) basis. This adjustment 15
includes annualizing the associated 16
depreciation expense on the plant-in-service 17
at December 31, 2011. 18
(2.) An adjustment was also made to reflect 19
all 2012 capital additions (excluding 20

2 The Company used the Twelve Months Ended June 30, 2012 on an AMA
basis for its test period for its results of operations and all rate
base items, except plant, including plant cost, accumulated
depreciation and accumulated deferred federal income taxes. Plant
rate base for December 31, 2011 AMA was used to simplify the pro forma
adjustments, and was then adjusted to reflect rate base for the 2013
rate year at an AMA basis.
DeFelice, Di 4
Avista Corporation
distribution related capital expenditures made 1
that are associated with connecting new 2
customers to the Company's system) together 3
with the associated accumulated depreciation 4
and deferred federal income taxes at a 2012 5
EOP basis. This adjustment included 6
associated depreciation expense and offsets to 7
expenses for the pro forma additions. These 8
specific capital additions are identified 9
later in my testimony. In addition, the 10
plant-in-service at December 31, 2011 was 11
adjusted to a 2012 EOP basis. 12
(3.) An adjustment was also made to reflect 13
all 2013 capital additions (excluding 14
distribution related capital expenditures made 15
that are associated with connecting new 16
customers to the Company's system) together 17
with the associated accumulated depreciation 18
and deferred federal income taxes at a 2013 19
AMA basis. This adjustment included 20
associated depreciation expense and offsets to 21
expenses for the pro forma additions. These 22
specific capital additions are identified 23
DeFelice, Di 5
Avista Corporation
later in my testimony. In addition, the 1
plant-in-service at December 31, 2012 was 2
adjusted to a 2013 AMA basis. 3
The utility plant investment that we have included in 4
this filing represents utility plant that will be "used 5
and useful" in providing service to customers during the 6
period that new retail rates from this filing will be in 7
effect. In addition, the plant investment that was pro 8
formed into this case was matched with offsetting factors. 9
Including the costs associated with this investment in 10
retail rates provides a proper "matching" of revenues from 11
customers, with the costs associated with providing 12
service to customers (including the cost of utility plant 13
to serve those customers). 14
In the Idaho PUC’s Order No. 29602, for Case Nos. 15
AVU-E-04-1 and AVU-G-04-1, dated October 8, 2004, the 16
Commission stated, at page 10, that: 17
Once a test year is selected, adjustments are 18
made to test year accounts and rate base to 19
reflect known and measurable changes so that 20
test year totals accurately reflect anticipated 21
amounts for the future period when rates will be 22
in effect. The Idaho Supreme Court has described 23
"rate base" as "the utility’s capital investment 24
amount." Industrial Customers of Idaho Power v. 25
Idaho PUC 134 Idaho 285, 291, 1 P.3d 786, 792 26
(2000). Adjustments to test year accounts 27
generally fall into three categories: 1) 28
normalizing adjustments made for unusual 29
DeFelice, Di 6
Avista Corporation
occurrences, like one-time events or extreme 1
weather conditions, so they do not unduly affect 2
the test year; 2) annualizing adjustments made 3
for events that occurred at some point in the 4
test year to average their effect as if they had 5
been in existence during the entire year; and 3) 6
known and measurable adjustments made to include 7
events that occur outside the test year but will 8
continue in the future to affect Company income 9
and expenses. 10
11
If utility plant investment that is being used to 12
serve customers is not reflected in retail rates then the 13
retail rates will not be "just, fair, and reasonable," 14
i.e., it would not be just or reasonable for customers to 15
receive the benefit provided by the utility investment 16
without paying for it, and the retail rates would not 17
provide revenues sufficient to provide recovery of the 18
costs associated with providing service to customers. 19
Q. Is the Company's application of these ratemaking 20
principles in this filing consistent with prior general 21
rate cases? 22
A. Yes. In prior cases, the objective has been the 23
same -- to include in retail rates the investment, or rate 24
base, that is providing service to customers, and ensure 25
that there is a proper matching of revenues and expenses 26
during the period that rates are in effect. 27
DeFelice, Di 7
Avista Corporation
Q. How are we assured that the capital additions 1
pro formed in this case will actually occur for 2012 and 2
2013? 3
A. Many of the 2012 projects are already underway 4
or completed either through actual construction, contracts 5
signed, and /or materials ordered. In addition, the 6
actual and planned capital expenditures for the utility 7
for the years 2007 through 2011 are shown in Table 1 8
below. The table shows that actual capital expenditures 9
have been very close to the planned expenditures on a 10
consistent basis. In fact, the five year average of 11
actual expenditures is 100% of the planned expenditures. 12
I believe it is fair to conclude that there is a high 13
level of confidence that the planned capital expenditures 14
for 2012 and 2013 will occur and it is reasonable for them 15
to be included for recovery in retail rates. 16
Table 1 17
Planned
Expenditures
($ millions)
Actual
Expenditures
($
millions)
Percentage
of Planned
2007 $183.6 $198.4 108%
2008 $190.0 $205.4 108%
2009 $202.0 $199.7 99%
2010 $228.3 $213.5 94%
2011 $249.1 $237.7 95%
Five Year
Average
$210.6 $210.9 100.0%
DeFelice, Di 8
Avista Corporation
Q. How does new investment in utility plant change 1
rate base over time for ratemaking purposes? 2
A. Historically (until roughly the last five 3
years), the annual dollars spent by the Company on new 4
utility plant was relatively close to the level of 5
depreciation expense, with the exception of years where 6
the Company invested in major new generating projects.3 7
Net rate base stayed at a relatively constant level and 8
the use of the rate base amount from a prior year, i.e., a 9
historical test year, would be adequate for setting rates 10
for the upcoming year, because there was little change in 11
the net plant investment used to serve customers. 12
In more recent years, however, Avista’s investment in 13
utility plant has significantly exceeded depreciation 14
expense. Because of this, rate base in the rate year is 15
significantly greater than the historical test period AMA 16
rate base. 17
The only way to ensure that retail rates are just, 18
fair, and reasonable is for the utility plant investment 19
that is being used to serve customers be properly 20
reflected in retail rates, net of appropriate offsets. 21
This makes it necessary for the Company to pro form plant 22

3 Recognizing that a portion of the costs associated with certain
capital additions are offset by additional revenues.
DeFelice, Di 9
Avista Corporation
investment that is in service after the historical test 1
year, and will be in service during the rate year so that 2
rate base for the pro forma rate year is representative of 3
the level of investment used to serve customers. The 4
Company’s pro forma adjustments in this case properly 5
reflect any offsets, and include adjustments to ensure a 6
proper matching with test period loads. 7
Q. What is the historical and projected level of 8
annual capital spending for Avista? 9
A. Avista’s annual capital requirements have 10
steadily increased from approximately $130 million in 2005 11
to approximately $260 million in 2012. Capital 12
expenditures of approximately $509 million are planned for 13
2012-2013 for customer growth, investment in generation 14
upgrades and transmission and distribution facilities, as 15
well as necessary maintenance and replacements of our 16
natural gas utility systems. Capital expenditures of 17
approximately $1.2 billion are planned for the five year 18
period ending December 31, 2016. Schedule 1 of Exhibit 11 19
reflects this trend that Avista has experienced and what 20
is planned for in the near future. 21
Q. What is driving the significant investment in 22
new utility plant? 23
DeFelice, Di 10
Avista Corporation
A. As Company witnesses Mr. Kinney and Mr. 1
Lafferty, in particular, explain in their testimony, the 2
Company is being required to add or upgrade new generation 3
facilities, expand transmission and distribution 4
facilities due in part to customer growth in our service 5
area, reliability requirements, and needed capacity 6
upgrades. Other issues driving the need for capital 7
investment include an aging infrastructure, physical 8
degradation, and municipal compliance issues (e.g., 9
street/highway relocations), etc. 10
While the rate of increases experienced in recent 11
years for the cost of materials (concrete, copper, steel, 12
etc.) has abated somewhat, the cost of materials and 13
equipment is still orders of magnitude higher than what 14
they were even a few years ago, causing the cost of these 15
new facilities to be significantly higher than in the 16
past. Accordingly, the annual costs associated with the 17
new facilities will be significantly higher than the 18
annual costs of the Company’s older, existing facilities. 19
Q. What data is available that depicts the 20
significant increase in the cost of utility plant assets 21
that have been added in recent years as compared to the 22
cost of the facilities being replaced? 23
DeFelice, Di 11
Avista Corporation
A. Using the Handy-Whitman Index Manual4, the 1
Company analyzed several major categories of plant. 2
Schedule 2 of Exhibit 11 depicts the increases in 3
costs of transmission substations, transmission equipment, 4
distribution substations, and distribution equipment that 5
the utility industry has experienced over the past fifty 6
years. These charts show what these categories of plant 7
have cost historically on a relative scale. For example, 8
on Page 4 of Schedule 2, and also shown in Illustration 1 9
below, distribution poles fifty years ago would have a 10
cost of only 9% of the current replacement cost. 11

4 “The Handy-Whitman Index of Public Utility Construction Costs”,
published by Whitman, Requardt and Associates, Baltimore, Maryland.
The Handy-Whitman Indexes of Public Utility Construction Costs show
the level of costs for different types of utility construction.
Separate indices are maintained for general items of construction,
such as reinforced concrete, and specific items of material or
equipment, such as pipe or turbo-generators. Handy-Whitman Index
numbers are used to trend earlier valuations and original cost at
prices prevailing at a certain date.
DeFelice, Di 12
Avista Corporation
Illustration 1 1
2
The chart above, and those on Schedule 2, show that 3
the cost of the same equipment and facilities that are 4
being added today are multiple times more expensive than 5
those facilities installed in the past. Our retail rates 6
are "cost-based" and reflect the low cost of the old 7
equipment serving customers. When the equipment is 8
replaced, it requires an increase in rates to reflect the 9
much higher cost of the new equipment. 10
Q. With respect to Avista’s proposed pro forma 11
capital additions, would there be some operation and 12
$0.00
$10.00
$20.00
$30.00
$40.00
$50.00
$60.00
$70.00
$80.00
$90.00
$100.00
1960 1970 1980 1990 2000 2010
Handy Whitman Cost Index
Distribution Equipment -Accts 364, 365 & 368
Poles (FERC Acct. 364)OH Conductors (FERC Acct. 365)OH Line Transformers (FERC Acct. 368)
DeFelice, Di 13
Avista Corporation
maintenance (O&M) savings associated with the replacement 1
of some of the aging equipment with new equipment? 2
A. Not when you look at the total utility as a 3
whole, which is how ratemaking is done5.On a net basis, we 4
will continue to experience O&M costs to maintain a system 5
that continues to age. Our O&M costs are continuing to go 6
up over time, not down, as shown in Illustration 2 below. 7
Illustration 2 8
9
At some point our facilities approach the end of 10
their useful lives and need to be replaced before they 11
fail. Our general practice is to attempt to replace our 12
aging equipment before it fails, because it is not only 13

5 As described below, all of the capital that was pro formed was
reviewed for any offsets and any specific offset that was identified
was included in the filing as a separate restating adjustment (O&M
Savings Adjustment) as a reduction to O&M costs.
$-
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
2007 2008 2009 2010 2011
$12.1 $13.2 $17.5 $17.2 $19.0
$7.9 $8.3
$8.4 $9.9 $10.4 $7.9 $8.6
$8.6 $8.7 $9.4
Mi
l
l
i
o
n
s
ID Electric O&M Costs Excluding Fuel
Generation Transmission Distribution
$27.9 $30.1
$34.5 $35.8 $38.8
DeFelice, Di 14
Avista Corporation
less costly to replace this equipment on a structured, 1
planned basis, but it also results in more reliable 2
service to customers, which is expected by all utility 3
stakeholders. If our practice were to avoid replacing 4
utility equipment until it failed, the reliability of our 5
system would suffer. 6
Therefore, it is imperative that we continue every 7
year to reinvest and upgrade a portion of our utility 8
system, in addition to the investments to meet mandatory 9
reliability requirements, so that our system will continue 10
to provide reliable service. 11
The reinvestment and upgrades actually serve, to a 12
large extent, to allow the Company to avoid additional 13
costs in the future associated with maintenance - not to 14
reduce the overall level of existing O&M costs. 15
16
III. DESCRIPTION OF CAPITAL PROJECTS 17
Q. Please provide a listing of the 2012 capital 18
projects that were pro formed in this filing. 19
A. Exhibit No. 11, Schedule 3, Page 1, details the 20
capital projects that will be transferred to plant in 21
service in 2012 and included in this filing. A listing 22
and/or description of the capital projects and their 23
DeFelice, Di 15
Avista Corporation
system costs that will transfer to plant in service in 1
2012 and that are included in this filing follows: 2
3
Generation ($40.103 million - system): 4
5
The electric generation projects that will transfer 6
to plant in service are described in detail in Mr. 7
Lafferty’s direct testimony. A listing of these 8
projects follows: 9
10
Thermal - Coyote Springs Capital Projects - 11
$4,030,000 12
Thermal - Coyote Springs LTSA Cash Accrual - 13
$5,100,000 14
Thermal - Colstrip - $3,154,000 15
Hydro - Noxon Rapids Unit 4 Runner Upgrade - 16
$8,300,000 17
Hydro - Base Hydro - $1,440,000 18
Hydro - Regulating Hydro - $2,081,000 19
Thermal - Kettle Falls Capital Projects - $4,245,000 20
Hydro - Little Falls Powerhouse Redevelopment - 21
$600,000 22
Hydro - Post Falls Intake Gate Replacement - 23
$4,688,000 24
Hydro - Clark Fork Implement PME Agreement - 25
$3,339,000 26
Hydro - Spokane River Implementation (PM&E) - 27
$2,805,000 28
Hydro - Other Small - $321,000 29
30
31
Electric Transmission ($28.160 million - system): 32
The electric transmission projects that will transfer 33
to plant-in-service are described in detail in Mr. 34
Kinney’s direct testimony. A listing of these 35
projects and system costs follows: 36
37
Reliability Compliance Projects 38
Spokane-CDA 115 kV Line Relay Upgrades - $900,000 39
SCADA Replacement - $1,310,000 40
System-Replace/Install Capacitor Banks - 41
$2,000,000 42
Bronx Cabinet 115 kV Substation Rebuild - 43
DeFelice, Di 16
Avista Corporation
$2,500,000 1
Power Transformers - Transmission - $952,000 2
3
Contractual Required Projects 4
Thornton 230kV Switching Station - $4,350,000 5
Colstrip Transmission - $410,000 6
Tribal Permits - $325,000 7
8
Reliability Improvement Projects 9
Moscow City-N Lewiston 115kV Reconductor - 10
$2,500,000 11
Burke Thompson A&B 115kV Reconductor - $2,500,000 12
Millwood 115 kV Substation Rebuild - $2,000,000 13
Noxon-Hot Springs 230 kV Line Re-route - $500,000 14
15
Reliability Replacement Transmission Projects 16
Transmission Minor Rebuilds - $2,370,000 17
Power Circuit Breakers - $1,200,000 18
Hatwai 230 kV Breaker Replacement - $614,000 19
Transmission Asset Management Projects - 20
$3,479,000 21
Other Small Projects – $250,000 22
23
Electric Distribution ($65.123 million - system): 24
25
Idaho Distribution Projects 26
The Idaho-specific electric distribution projects 27
totaling $10.507 million that will transfer to plant-28
in-service are described in detail in Mr. Kinney’s 29
direct testimony. A listing of these projects 30
follows: 31
32
Wood Pole Management - $3,576,000 33
PCB Related Distribution Rebuilds - $2,057,000 34
System Distribution Reliability Improve Worst 35
Feeders - $722,000 36
Power Transformer Distribution - $492,000 37
Blue Creek 115kV Rebuild - $1,905,000 38
Distribution – Pullman & Lewis Clark - $650,000 39
Distribution – Cda East & North - $855,000 40
10 & Stewart Dx Int - $250,000 41
42
Idaho Distribution Replacement Projects 43
The Idaho specific Distribution equipment 44
replacements and minor rebuilds projects totaling 45
$5.857 million that will transfer to plant-in-service 46
DeFelice, Di 17
Avista Corporation
are described in Mr. Kinney’s direct testimony. A 1
listing of these projects follows: 2
3
Electric Distribution Minor Blanket Projects - 4
$3,235,000 5
Failed Electric Plant Distribution Line Relocation 6
- $1,014,000 7
Distribution Line Relocation - $692,000 8
Electric Underground Replacement - $441,000 9
Other Small Projects - $475,000 10
11
Washington Distribution Projects 12
The following electric distribution projects are 13
specific to the Washington jurisdiction and are 14
directly assigned to that jurisdiction. 15
16
Washington Distribution and Replacement Projects - 17
$22,612,000 18
System Efficiency Feeder Rebuild - $7,371,000 19
Distribution – Spokane North & West - $1,910,000 20
Millwood Substation Rebuild - $1,000,000 21
Pullman (Turner) Substation Rebuild - $609,000 22
Metro feeder upgrade - $502,000 23
Wood Substation Rebuild – Orin - $300,000 24
Spokane Electric Network Increase Capacity - 25
$1,650,000 26
Spokane Smart Circuit Project - $5,400,000 27
Pullman Smart Grid Demonstration Project - 28
$6,300,000 29
Smart Grid Workforce Training Project - $1,105,000 30
31
General ($20.027 million - system): 32
Security Initiative - $500,000 33
Primarily for physical security measures at office 34
facilities including the Mission Street Campus and 35
the Back-Up Control Center, substations and 36
generating stations. The major expenditures for 2012 37
and 2013 will be to continue installing an emergency 38
alert system on floors two and one at the Mission 39
Campus. Floors five, four and three have been 40
installed previously. 41
42
Structures and Improvements - $5,757,000 43
This is a group of capital maintenance projects that 44
Facilities Management coordinates at the Spokane 45
DeFelice, Di 18
Avista Corporation
Central Operating Facilities and Avista branch 1
facilities - offices and service centers. For 2012, 2
planned projects include: roof replacements, HVAC 3
system replacement at some branch offices, energy 4
efficiency window and lighting projects, security 5
projects, asphalt overlays and replacement, as well 6
as some capital repair projects in existing 7
buildings. 8
9
Office Furniture - $520,000 10
This project is for the capital maintenance, 11
improvements, and furniture for 50 plus Avista 12
Offices and Service Centers (over 700,000 square feet 13
total). 14
15
Stores Equipment - $450,000 16
Equipment utilized in warehouses throughout the 17
service territory. This includes equipment such as 18
forklifts, manlifts, shelving, cutting/binding 19
machines, etc. These funds are used for capital 20
stores equipment company-wide. 21
22
Tools, Lab & Shop Equipment - $1,250,000 23
Expenditures in this category include all large tools 24
and instruments used throughout the Company for 25
natural gas and/or electric construction and 26
maintenance work, distribution, transmission, or 27
generation operations, telecommunications, and some 28
fleet equipment (hoists, winch, etc) not permanently 29
attached to the vehicle. 30
31
HVAC Renovation Project - $4,300,000 32
The heating, ventilating, and air conditioning 33
systems throughout the Spokane Central Operating 34
Facilities are approximately fifty years old and are 35
in need of replacement. In 2007, the Company 36
initiated a multi-year HVAC renovation project that 37
involves replacing central air handling units and 38
distribution systems in three buildings - the Spokane 39
Service Center, the general office building, and the 40
cafeteria auditorium building. The building envelope 41
of the general office building was also renovated 42
with high efficiency glass and insulation. The 43
project will also achieve asbestos abatement and life 44
safety (fire sprinkler) additions. New controls will 45
also be installed which will enable energy 46
DeFelice, Di 19
Avista Corporation
conservation. Present estimates indicate cost 1
savings of approximately $430,000 per year in energy 2
use, a 36% reduction in energy costs once all phases 3
have been completed, currently planned to be 4
completed in 2013. The 2012 project will produce 5
approximately $28,632 per year (system) in reduced 6
energy costs, which have been reflected as a 7
reduction to O&M costs. 8
9
Dollar Road Land Purchase & Facility Expansion - 10
$2,500,000 11
In order to accommodate expansion in our Natural Gas 12
department, an additional 8 acre parcel was purchased 13
adjacent to our Dollar Road Service Center. Site 14
improvements required by the City and County were 15
completed in 2010 and 2011. In 2011, Avista 16
constructed a 6000 sq. ft. storage building designed 17
to protect valuable construction equipment from the 18
weather. Gas meters are currently being stored in the 19
facility as well as construction equipment used to 20
install gas distribution pipe. In 2012, Avista will 21
construct a 12,900 sq. ft. 6-bay fleet facility. The 22
facility will enable Avista to service CNG vehicles 23
and gas department vehicles on-site. The service of 24
the gas vehicles is currently taking place at a 25
leased facility several miles north of the Dollar Rd. 26
property. The Dollar Rd. expansion will include a 27
CNG filling station for the Avista fleet and CNG 28
customers. The justification of the fleet facility 29
is found in efficiencies gained by having mechanics 30
on-site to maintain Avista vehicles. $2.5 million is 31
budgeted for the Fleet expansion in 2012. Avista will 32
close down the leased Madelia Facility upon the 33
completion of the Dollar Road Fleet Facility 34
Expansion. 35
36
Long Term Campus Re-Structuring Plan - $4,500,000 37
The campus restructuring plan is a 2-year, 3 phase 38
plan to address critical parking and office space 39
needs. Avista employees are forced to park on 40
residential streets which sometimes disturbs our 41
neighbors. Moreover, Avista does not meet the 42
current city requirements for handicap and carpool 43
parking spaces. The campus restructuring will create 44
109 additional parking spaces for employees inside of 45
the Avista property. Avista is currently leasing 46
DeFelice, Di 20
Avista Corporation
office space for 75 employees that cannot fit into 1
the current facility layout. In 2012, Avista will 2
construct a $4,500,000 - 30,000 sq. ft. contemporary 3
warehouse to replace a warehouse that was designed to 4
meet the needs of a 1950’s utility. In 2013, 5
Facilities will remodel the old warehouse to then 6
accommodate 120 cubicles, meeting rooms, offices and 7
restroom facilities. By remodeling the old 8
warehouse, Avista will make wise use of the square 9
footage and return employees to a central location. 10
The budget for the warehouse renovation is 11
$5,000,000. The 3rd phase of the plan is to construct 12
a 50 space parking lot on the Ross Court property 13
adjacent to the Avista campus. 14
15
WSDOT Highway Preservation/Maintenance of Right of 16
Ways - $250,000 17
In order to operate our electric system within State 18
highway rights-of-way, the Company needs to 19
preserve/maintain right-of-ways. Existing right of 20
ways have expired and Avista must seek new agreements 21
with the State. 22
23
Transportation ($11.293 million - system): 24
Transportation Equipment - $11,293,000 25
Expenditures are for the scheduled replacement of 26
trucks, off-road construction equipment and trailers 27
that meet the Company's guidelines for replacement 28
including age, mileage, hours of use and overall 29
condition. This also includes additions to the fleet 30
for new positions or crews working to support the 31
maintenance and construction of our electric and 32
natural gas operations. 33
34
Technology ($39.354 million - system): 35
36
Information Technology Refresh Blanket - $9,974,000 37
A program to replace obsolete technology according to 38
Avista’s refresh cycles that are generally driven by 39
hardware/software manufacturer and industry trends to 40
maintain business operations. 41
42
Information Technology Expansion Blanket - $6,863,000 43
A program to deliver technology associated with 44
expansion of existing solutions. This includes 45
technology expansion for the entire workforce, 46
DeFelice, Di 21
Avista Corporation
business process automation and increases in 1
technology to support efficient business processes. 2
3
Enterprise Business Continuity - $496,000 4
Avista has developed an Enterprise Business 5
Continuity Plan (EBCP) to facilitate emergency 6
response and business continuity activities in 7
fulfillment of our mission. The program supports the 8
Enterprise Business Continuity objectives by 9
providing a framework for emergency response, 10
technology recovery, alternate facilities and 11
business continuity activities. The program provides 12
communications, escalation and operational procedures 13
necessary for efficient response to events. Support 14
of the Enterprise Business Continuity Plan mitigates 15
risk and minimizes the impact on the shareholders, 16
customers, employees, and the community during and 17
following an incident requiring activation of the 18
EBCP. Through the development and maintenance of 19
standardized mission critical plans and comprehensive 20
alternate facilities planning, exercises and testing, 21
the response, recovery and restoration efforts are 22
synchronized, which in turn, lowers the risk of 23
direct, indirect, tangible or intangible losses. 24
Through on-going development, maintenance, review, 25
and testing of the critical alternate operating 26
procedures in support of critical business processes, 27
process and procedure gaps are identified. This 28
process will ensure the readiness of systems, 29
procedures, processes, and people during emergency 30
operations and provide an environment of constant 31
improvement. 32
33
IT for Facilities Projects - $430,000 34
This project is for the additional technology 35
required to support remodeling or other facility 36
work. The IT Facilities Projects include the 37
following: Second Floor Conference Room Remodel, 38
Coeur d’Alene CPC Remodel, CSS Facility Project, 39
Fleet Services Audio Visual Equipment Installation, 40
IT for CIS/EAM Project Workspace and Steam Plant 41
Facility Cubicle Additions. 42
Technology Projects Minor Blanket - $560,000 43
This item is intended to be used for small technology 44
projects. These projects are small items that 45
DeFelice, Di 22
Avista Corporation
provide for improvements in how Avista provides 1
services to our customers. Examples of projects 2
approved under this program are adding new features 3
and functions to the Claims system, adding an 4
additional module to the Rates Software product, 5
adding additional software for Apprentice Craft 6
training and adding additional features to the 7
Contract Management System. 8
9
Moducom Replacement - $3,805,000 10
This project is to replace the critical crew 11
communication system that facilitates the 12
coordination of Avista’s crews for the restoration, 13
operations and installation of electric and gas 14
services to our customers. 15
16
Microwave Replacement Project - $664,000 17
The project is designed to replace the aging and no 18
longer supported microwave equipment with a supported 19
technology. These systems support the communication 20
for protection and relaying of the electrical 21
transmission systems that allow the reliable delivery 22
of electricity throughout our service territory. 23
24
DIMP Infrastructure - $290,000 25
This project is for adding functionality to the Gas 26
Compliance Application to meet the mandated 27
requirements of the Distribution Integrity Management 28
Program (DIMP). 29
30
Next Generation Radio - $14,125,000 31
This project is refreshing Avista’s 20 year old Land 32
Mobile Radio (LMR) system that is used for critical 33
crew communications during outage restoration and 34
daily operations of maintaining the electric and 35
natural gas distribution and transmission systems. 36
Avista continues to maintain a private Land Mobile 37
Radio system because the offerings available from 38
public providers cannot provide communication 39
throughout our rural service territory and, as a 40
portion of our nation’s critical infrastructure, it 41
is imperative that Avista have a communication system 42
that will operate in the event of a disaster to help 43
safeguard the general public. The driver for this 44
project is a mandate from the Federal Communications 45
DeFelice, Di 23
Avista Corporation
Commission (FCC). The FCC has, through Rule Making 1
and Order no. RM-9332 release date December 23, 2004, 2
ruled that all licensees in the Industrial/Business 3
Radio Pool operating in the 150-174 MHz and 421-512 4
MHz bands migrate to spectrum efficient narrowband 5
technology by January 1, 2013. Failure to act would 6
result in violation of the FCC Narrow banding mandate 7
(Rule 9332), and as quoted from the order, "Operation 8
in violation of the Commission's rules may subject 9
licensees to appropriate enforcement action, 10
including admonishments, license revocation, and/or 11
monetary forfeitures of up to $16,000 for each such 12
violation or each day of a continuing violation and 13
up to $112,500 for any single act or failure to act." 14
15
High Voltage Protection Upgrade - $2,147,000 16
This project is for changes at substations to improve 17
the safety of telecommunication personnel and 18
equipment. Telecommunication companies identified a 19
concern with the safety of their employees around 20
communication equipment located at high voltage 21
substations. The result was that high voltage 22
protection & isolation standards were created 23
requiring that Avista take corrective actions or risk 24
having the communication circuits to substations 25
disabled. This affects Phone, Modem, SCADA, and / or 26
Metering & Monitoring systems at the substations. 27
This project was created to mitigate this risk as 28
well as to lower potential risks to personnel and 29
equipment. 30
31
Jackson Prairie Storage ($0.630 million - system): 32
Jackson Prairie Storage Project - $630,000 33
These projects include various capital improvements 34
that Avista and its partners will complete at Jackson 35
Prairie facility in 2012. 36
37
Natural Gas Distribution ($24.663 million - system): 38
Gas Reinforce – Minor Blanket - $975,000 39
This annual project will reinforce portions of the 40
existing natural gas system to ensure continued 41
reliable service during a design day for areas that 42
have had low pressure problems due to increased 43
growth and/or system demand. This project will 44
DeFelice, Di 24
Avista Corporation
identify and install new sections of gas main to 1
improve the operating reliability and performance of 2
the gas distribution system. Execution of this 3
program on an annual basis will ensure the 4
continuation of reliable gas service that is of 5
adequate pressure and capacity. 6
7
Replace Deteriorated Pipe - $800,000 8
This annual project will replace sections of existing 9
natural gas piping that are suspect for failure or 10
have deteriorated within the natural gas system. 11
This project will address the replacement of sections 12
of natural gas main that no longer operate reliably 13
and/or safely. Sections of the natural gas system 14
require replacement due to many factors including 15
material failures, environmental impact, increase 16
leak frequency, or coating problems. This project 17
will identify and replace sections of main to improve 18
public safety and system reliability. 19
20
Regulator Station Reliability Projects - $400,000 21
This annual project upgraded or replaced various 22
regulator stations within the natural gas 23
distribution system, improving station reliability 24
and reducing operation and maintenance costs. 25
Existing stations required upgrades due to many 26
factors, such as replacement of obsolete equipment 27
and improvement in regulation technology. 28
29
Natural Gas Replacement Street/Highways - $2,200,000 30
This annual project will replace sections of existing 31
natural gas piping that require replacement due to 32
relocation or improvement of streets or highways in 33
areas where natural gas piping is installed. Avista 34
installs many of its facilities in public right-of-35
way under established franchise agreements. Avista 36
is required under the franchise agreements, in most 37
cases, to relocate its facilities when they are in 38
conflict with road or highway improvements. 39
40
Cathodic Protection Projects - $1,000,000 41
This annual project upgraded, replaced, or installed 42
cathodic protection systems required to ensure 43
compliance with PHMSA regulations regarding proper 44
cathodic protection of steel mains. 45
46
DeFelice, Di 25
Avista Corporation
Gas Distribution Non-Revenue Blanket - $4,571,000 1
This annual project will replace sections of existing 2
natural gas piping that require replacement to 3
improve the operation of the natural gas system but 4
are not linked to new revenue. The project includes 5
improvements in equipment and/or technology to 6
improve system operation and/or maintenance, 7
replacement of obsolete facilities, replacement of 8
main to improve cathodic performance, and projects to 9
improve public safety and/or improve system 10
reliability. 11
12
Isolated Steel Replacement - $1,700,000 13
The Company is implementing a special cathodic 14
protection program for the purpose of finding and 15
addressing isolated steel in its natural gas piping 16
systems. T 17
18
19
Over Built Pipe Replacement Blanket - $500,000 20
This annual project will replace sections of existing 21
gas piping that have experienced encroachment or have 22
been overbuilt i.e., where a structure has been built 23
over existing gas piping. It will address the 24
replacement of sections of gas main that no longer 25
can be operated safely and will identify and replace 26
sections of main to improve public safety. All types 27
of overbuilds will be addressed with the primary 28
focus of the project being overbuilds in manufactured 29
home developments. 30
31
Gas Telemetry - $650,000 32
The projects will include the installation of six 33
flow computers to replace existing aging 34
infrastructure. Additionally this project includes 35
all new telemetry installations, to include both 36
wireless and hard wired. 37
38
Replacement 6" PE - $1,250,000 39
Work consists of replacement of approximately 32,000’ 40
of existing 3” PE main due to an Idaho Department of 41
Transportation road improvement project. The project 42
includes installation of new 6” PE main along the new 43
Hwy 95 and Pope Rd frontages from Chilco Rd to 44
Remington Rd. The existing 3” PE main will be 45
abandoned. 46
DeFelice, Di 26
Avista Corporation
1
Old Hwy 95 Relocation - $3,001,000 2
Old Hwy 95 relocation project started in Q4, 2011. 3
This consists of the relocation of approximately 4
15,000’ of existing steel high pressure main and 5
approximately 8,300’ of existing PE main. The 6
relocation will be completed by installing a new 6” 7
high pressure main and a new 6” PE main along Old Hwy 8
95 from the vicinity of Hwy 53 to Chilco Rd and 9
abandoning the existing facilities. 10
11
Aldyl A Pipe Replacement - $5,000,000 12
This project is a Washington and Oregon Distribution 13
project in 2012 and 2013. The Company is undertaking 14
a twenty-year program to systematically remove and 15
replace select portions of the DuPont Aldyl A medium 16
density polyethylene pipe in its natural gas 17
distribution system in the States of Washington, 18
Oregon and Idaho. 19
20
Klamath Falls Lateral - $2,500,000 21
This project is an Oregon distribution project, and 22
is not included in Idaho rate base. 23
24
Other Small Natural Gas Distribution Projects - 25
$116,000 26
27
Q. What are the 2013 capital projects that are pro 28
formed in this filing? 29
A. Exhibit No. 11, Schedule 3, Page 2, details the 30
capital projects that will be transferred to plant in 31
service in 2013 and included in this filing. A listing 32
and/or description of the capital projects and their 33
system costs that will transfer to plant in service in 34
2013 and that are included in this filing follows: 35
36
Generation ($26.725 million - system): 37
DeFelice, Di 27
Avista Corporation
1
The electric generation projects that will transfer 2
to plant in service are described in detail in Mr. 3
Lafferty’s direct testimony. A listing of these 4
projects follows: 5
6
Thermal - Colstrip - $10,639,000 7
Thermal – Rathdrum CT - $917,000 8
Hydro - Base Hydro - $800,000 9
Hydro - Regulating Hydro - $2,928,000 10
Hydro - Kettle Falls Capital Projects - $960,000 11
Hydro - Little Falls Powerhouse Redevelopment - 12
$3,939,000 13
Hydro – Nine Mile Redevelopment - $2,602,000 14
Hydro - Clark Fork Implement PME Agreement - 15
$3,453,000 16
Hydro - Spokane River Implementation (PM&E) - 17
$240,000 18
Hydro - Other Small - $247,000 19
20
Electric Transmission ($34.975 million - system): 21
The electric transmission projects that will 22
transfer to plant-in-service are described in 23
detail in Mr. Kinney’s direct testimony. A listing 24
of these projects and system costs follows: 25
26
Reliability Compliance Projects 27
Spokane-CDA 115 kV Line Relay Upgrades - 28
$1,450,000 29
SCADA Replacement - $450,000 30
System-Replace/Install Capacitor Banks - 31
$1,050,000 32
Moscow 230 kV Substation Rebuild - $8,090,000 33
Bronx Cabinet 115 kV Substation Rebuild - 34
$2,500,000 35
Power Transformers - Transmission - $2,065,000 36
Irvin 115kV Switching Station - $1,150,000 37
Opportunity 115kV Switching Station - $1,550,000 38
Opportunity 12F2 - $400,000 39
40
Contractual Required Projects 41
Lancaster 230kV Interconnection - $4,600,000 42
Colstrip Transmission - $463,000 43
Tribal Permits - $332,000 44
45
DeFelice, Di 28
Avista Corporation
Reliability Improvement Projects 1
Moscow City-N Lewiston 115kV Reconductor - 2
$2,450,000 3
Burke Thompson A&B 115kV Reconductor - $2,500,000 4
5
Reliability Replacement Transmission Projects 6
Transmission Minor Rebuilds - $2,200,000 7
Power Circuit Breakers - $1,200,000 8
Hatwai 230 kV Breaker Replacement - $215,000 9
Transmission Asset Management Projects - 10
$2,310,000 11
12
Electric Distribution ($52.634 million - system): 13
14
Idaho Distribution Projects 15
The Idaho specific electric distribution projects 16
totaling $16.08 million that will transfer to plant-17
in-service are described in detail in Mr. Kinney’s 18
direct testimony. A listing of these projects 19
follows: 20
21
Wood Pole Management - $3,883,000 22
System Efficiency Feeder Rebuild - $3,163,000 23
PCB Related Distribution Rebuilds - $899,000 24
Power Transformer Distribution - $1,750,000 25
Distribution – Cda East & North - $500,000 26
Distribution – Pullman & Lewis Clark - $500,000 27
System Wood Substation Rebuild - $3,705,000 28
N. Moscow Increase Capacity - $1,680,000 29
30
Idaho Distribution Replacement Projects 31
The Idaho specific Distribution equipment 32
replacements and minor rebuilds projects totaling 33
$5.075 million that will transfer to plant-in-service 34
are described in Mr. Kinney’s direct testimony. A 35
listing of these projects follows: 36
37
Electric Distribution Minor Blanket Projects - 38
$3,235,000 39
Failed Electric Plant Distribution Line Relocation 40
- $1,037,000 41
Distribution Line Relocation - $803,000 42
43
Washington Distribution Projects 44
DeFelice, Di 29
Avista Corporation
The following electric distribution projects are 1
specific to the Washington jurisdiction and are 2
directly assigned to that jurisdiction. 3
4
Washington Distribution and Replacement Projects - 5
$23,022,000 6
Feeder Automation Upgrades - $2,501,000 7
Distribution – Spokane North & West - $500,000 8
Millwood Sub Rebuild - $3,000,000 9
Metro feeder upgrade - $498,000 10
Spokane Electric Network Increase Capacity - 11
$1,763,000 12
Pullman Smart Grid Demonstration Project - 13
$195,000 14
15
General ($21.145 million - system): 16
17
Security Initiative - $500,000 18
Primarily for physical security measures at office 19
facilities including the Mission Street Campus and 20
the Back-Up Control Center, substations and 21
generating stations. The major expenditures for 2012 22
and 2013 will be to continue installing an emergency 23
alert system on floors two and one at the Mission 24
Campus. Floors five, four and three have been 25
installed previously. 26
27
Structures and Improvements - $3,400,000 28
This is a group of capital maintenance projects that 29
Facilities Management coordinates at the Spokane 30
Central Operating Facilities and Avista branch 31
facilities - offices and service centers. For 2013, 32
planned projects include: roof replacements, land 33
acquisition for facility expansion, energy efficiency 34
projects, security enhancement projects, asphalt 35
overlays and replacement, construction of new storage 36
buildings, as well as some capital repair projects in 37
existing buildings. 38
39
Office Furniture - $200,000 40
This project is for the capital maintenance, 41
improvements, and furniture for 50 plus Avista 42
Offices and Service Centers (over 700,000 square feet 43
total). 44
45
Stores Equipment - $450,000 46
DeFelice, Di 30
Avista Corporation
Equipment utilized in warehouses throughout the 1
service territory. This includes equipment such as 2
forklifts, manlifts, shelving, cutting/binding 3
machines, etc. 4
5
Tools, Lab & Shop Equipment - $1,250,000 6
Expenditures in this category include all large tools 7
and instruments used throughout the Company for gas 8
and/or electric construction and maintenance work, 9
distribution, transmission, or generation operations, 10
telecommunications, and some fleet equipment (hoists, 11
winch, etc) not permanently attached to the vehicle. 12
13
HVAC Renovation Project - $9,500,000 14
The heating, ventilating, and air conditioning 15
systems throughout the Spokane Central Operating 16
Facilities are approximately fifty years old and are 17
in need of replacement. In 2007, the Company 18
initiated a multi-year HVAC renovation project that 19
involves replacing central air handling units and 20
distribution systems in three buildings - the Spokane 21
Service Center, the general office building, and the 22
cafeteria auditorium building. The building envelope 23
of the general office building was also renovated 24
with high efficiency glass and insulation. The 25
project will also achieve asbestos abatement and life 26
safety (fire sprinkler) additions. New controls will 27
also be installed which will enable energy 28
conservation. Present estimates indicate cost 29
savings of approximately $430,000 per year in energy 30
use, a 36% reduction in energy costs once all phases 31
have been completed, currently planned to be 32
completed in 2013. The 2013 project will produce 33
approximately $28,632 per year (system) in reduced 34
energy costs, which have been reflected a reduction 35
to O&M costs. 36
37
Long Term Campus Re-Structuring Plan - $5,000,000 38
The campus restructuring plan is a 2-year, 3 phase 39
plan to address critical parking and office space 40
needs. Avista employees are forced to park on 41
residential streets which sometimes disturbs our 42
neighbors. Moreover, Avista does not meet the 43
current city requirements for handicap and carpool 44
parking spaces. The campus restructuring will create 45
109 additional parking spaces for employees inside of 46
DeFelice, Di 31
Avista Corporation
the Avista property. Avista is currently leasing 1
office space for 75 employees that cannot fit into 2
the current facility layout. In 2012, Avista will 3
construct a $4,500,000 - 30,000 sq. ft. contemporary 4
warehouse to replace a warehouse that was designed to 5
meet the needs of a 1950’s utility. In 2013, 6
Facilities will remodel the old warehouse to then 7
accommodate 120 cubicles, meeting rooms, offices and 8
restroom facilities. By remodeling the old 9
warehouse, Avista will make wise use of the square 10
footage and return employees to a central location. 11
The budget for the warehouse renovation is 12
$5,000,000. The 3rd phase of the plan is to construct 13
a 50 space parking lot on the Ross Court property 14
adjacent to the Avista campus. 15
16
WSDOT Highway Preservation/Maintenance of Right of 17
Ways - $250,000 18
In order to operate our electric system within State 19
highway rights-of-way, the Company needs to 20
preserve/maintain right-of-ways. Existing right of 21
ways have expired and Avista must seek new agreements 22
with the State. 23
24
Smart Grid Workforce Training Center - $595,000 25
Avista is partnering with several utilities and 26
colleges in the region to develop a smart grid 27
workforce training program over the next three years. 28
As a result of this partnership Avista will be 29
upgrading the Jack Stewart Training Center with a 30
substation and distribution training facility for 31
smart grid technology, updating Avista training 32
programs for apprentices, journeymen and pre-line 33
school students to incorporate smart grid technology; 34
and developing several online curriculum offerings to 35
be shared by utilities and colleges in Washington, 36
Oregon, Idaho, Montana and Utah. 37
38
Transportation ($6.639 million - system): 39
Transportation Equipment - $6,639,000 40
Expenditures are for the scheduled replacement of 41
trucks, off-road construction equipment and trailers 42
that meet the Company's guidelines for replacement 43
including age, mileage, hours of use and overall 44
condition. This also includes additions to the fleet 45
DeFelice, Di 32
Avista Corporation
for new positions or crews working to support the 1
maintenance and construction of our electric and 2
natural gas operations. 3
4
Technology ($27.950 million - system): 5
6
Information Technology Refresh Blanket - $9,974,000 7
A program to replace obsolete technology according to 8
Avista’s refresh cycles that are generally driven by 9
hardware/software manufacturer and industry trends to 10
maintain business operations. 11
12
Information Technology Expansion Blanket - $6,863,000 13
A program to deliver technology associated with 14
expansion of existing solutions. This includes 15
technology expansion for the entire workforce, 16
business process automation and increases in 17
technology to support efficient business processes. 18
19
Enterprise Business Continuity - $482,000 20
Avista has developed an Enterprise Business 21
Continuity Plan (EBCP) to facilitate emergency 22
response and business continuity activities in 23
fulfillment of our mission. The program supports the 24
Enterprise Business Continuity objectives by 25
providing a framework for emergency response, 26
technology recovery, alternate facilities and 27
business continuity activities. The program provides 28
communications, escalation and operational procedures 29
necessary for efficient response to events. Support 30
of the Enterprise Business Continuity Plan mitigates 31
risk and minimizes the impact on the shareholders, 32
customers, employees, and the community during and 33
following an incident requiring activation of the 34
EBCP. Through the development and maintenance of 35
standardized mission critical plans and comprehensive 36
alternate facilities planning, exercises and testing, 37
the response, recovery and restoration efforts are 38
synchronized, which in turn, lowers the risk of 39
direct, indirect, tangible or intangible losses. 40
Through on-going development, maintenance, review, 41
and testing of the critical alternate operating 42
procedures in support of critical business processes, 43
process and procedure gaps are identified. This 44
process will ensure the readiness of systems, 45
procedures, processes, and people during emergency 46
DeFelice, Di 33
Avista Corporation
operations and provide an environment of constant 1
improvement. 2
3
IT for Facilities Projects - $430,000 4
This project if for the additional technology 5
required to support remodeling or other facility 6
work. The IT Facilities Projects include the 7
following: Second Floor Conference Room Remodel, 8
Coeur d’Alene CPC Remodel, CSS Facility Project, 9
Fleet Services Audio Visual Equipment Installation, 10
IT for CIS/EAM Project Workspace and Steam Plant 11
Facility Cubicle Additions. 12
Technology Projects Minor Blanket - $560,000 13
This item is intended to be used for small technology 14
projects. These projects are small items that 15
provide for improvements in how Avista provides 16
services to our customers. Examples of project 17
approved under this program are adding new features 18
and functions to the Claims system, adding an 19
additional module to the Rate Software product, 20
adding additional software for Apprentice Craft 21
training and adding additional features to the 22
Contract Management system. 23
24
Microwave Replacement Project - $1,523,000 25
The project is designed to replace the aging and no 26
longer supported microwave equipment with a supported 27
technology. These systems support the communication 28
for protection and relaying of the electrical 29
transmission systems that allow the reliable delivery 30
of electricity throughout our service territory. 31
32
Next Generation Radio - $7,593,000 33
This project is refreshing Avista’s 20 year old Land 34
Mobile Radio (LMR) system that is used for critical 35
crew communications during outage restoration and 36
daily operations of maintaining the electric and gas 37
distribution and transmission systems. Avista 38
continues to maintain a private Land Mobile Radio 39
system because the offerings available from public 40
providers cannot provide communication throughout our 41
rural service territory and as a portion of our 42
nation’s critical infrastructure it is imperative 43
that Avista have a communication system that will 44
operate in the event of a disaster to help safeguard 45
DeFelice, Di 34
Avista Corporation
the general public. The driver for this project is a 1
mandate from the Federal Communications Commission 2
(FCC). The FCC has, through Rule Making and Order 3
no. RM-9332 release date December 23, 2004, ruled 4
that all licensees in the Industrial/Business Radio 5
Pool operating in the 150-174 MHz and 421-512 MHz 6
bands migrate to spectrum efficient narrowband 7
technology. Failure to act would result in violation 8
of the FCC Narrow banding mandate (Rule 9332) as 9
quoted from the order "Operation in violation of the 10
Commission's rules may subject licensees to 11
appropriate enforcement action, including 12
admonishments, license revocation, and/or monetary 13
forfeitures of up to $16,000 for each such violation 14
or each day of a continuing violation and up to 15
$112,500 for any single act or failure to act." 16
17
DIMP Infrastructure - $525,000 18
This project is for adding functionality to the Gas 19
Compliance Application to meet the mandated 20
requirements of the Distribution Integrity Management 21
Program (DIMP). 22
23
Jackson Prairie Storage ($1.000 million - system): 24
Jackson Prairie Storage Project - $1,000,000 25
These projects include various capital improvements 26
that Avista and its partners will complete at Jackson 27
Prairie facility in 2013. 28
29
Natural Gas Distribution ($23.202 million - system): 30
Gas Reinforce – Minor Blanket - $800,000 31
This annual project will reinforce portions of the 32
existing gas system to ensure continued reliable 33
service during a design day for areas that have had 34
low pressure problems due to increased growth and/or 35
system demand. This project will identify and 36
install new sections of gas main to improve the 37
operating reliability and performance of the gas 38
distribution system. Execution of this program on an 39
annual basis will ensure the continuation of reliable 40
gas service that is of adequate pressure and 41
capacity. 42
43
DeFelice, Di 35
Avista Corporation
Replace Deteriorated Pipe - $800,000 1
This annual project will replace sections of existing 2
natural gas piping that are suspect for failure or 3
have deteriorated within the natural gas system. 4
This project will address the replacement of sections 5
of natural gas main that no longer operate reliably 6
and/or safely. Sections of the natural gas system 7
require replacement due to many factors including 8
material failures, environmental impact, increase 9
leak frequency, or coating problems. This project 10
will identify and replace sections of main to improve 11
public safety and system reliability. 12
13
Regulator Station Reliability Projects - $400,000 14
This annual project upgraded or replaced various 15
regulator stations within the natural gas 16
distribution system improving station reliability and 17
reducing operation and maintenance costs. Existing 18
stations required upgrade due to many factors such as 19
replacement of obsolete equipment and improvement in 20
regulation technology. 21
22
Natural Gas Replacement Street/Highways - $2,250,000 23
This annual project will replace sections of existing 24
natural gas piping that require replacement due to 25
relocation or improvement of streets or highways in 26
areas where natural gas piping is installed. Avista 27
installs many of its facilities in public right-of-28
way under established franchise agreements. Avista 29
is required under the franchise agreements, in most 30
cases, to relocate its facilities when they are in 31
conflict with road or highway improvements. 32
33
Cathodic Protection Projects - $500,000 34
This annual project upgraded, replaced, or installed 35
cathodic protection systems required to ensure 36
compliance with PHMSA regulations regarding proper 37
cathodic protection of steel mains. 38
39
Gas Distribution Non-Revenue Blanket - $4,782,000 40
This annual project will replace sections of existing 41
natural gas piping that require replacement to 42
improve the operation of the natural gas system but 43
are not linked to new revenue. The project includes 44
improvements in equipment and/or technology to 45
improve system operation and/or maintenance, 46
DeFelice, Di 36
Avista Corporation
replacement of obsolete facilities, replacement of 1
main to improve cathodic performance, and projects to 2
improve public safety and/or improve system 3
reliability. 4
5
Isolated Steel Replacement - $2,818,000 6
The Company is implementing a special cathodic 7
protection program for the purpose of finding and 8
addressing isolated steel in its natural gas piping 9
systems. 10
11
Over Built Pipe Replacement Blanket - $500,000 12
This annual project will replace sections of existing 13
gas piping that have experienced encroachment or have 14
been overbuilt. It will address the replacement of 15
sections of gas main that no longer can be operated 16
safely and will identify and replace sections of main 17
to improve public safety. All types of overbuilds 18
will be addressed with the primary focus of the 19
project being overbuilds in manufactured home 20
developments. 21
22
Reinforce - Chase Rd Gate Station in Post Falls, 23
Idaho - $2,102,000 24
This project consists of reinforcing the Rathdrum 25
and greater Coeur d'Alene area by installing a new 26
gate station near Chase Rd and extending high 27
pressure main to reinforce the existing Rathdrum/CDA 28
high pressure distribution system. Reinforcement of 29
the system is required to continue to provide 30
reliable service to the Rathdrum and greater CDA 31
area. Additionally, the addition of the new gate 32
station will provide for future growth within the 33
area around Chase Rd., Post Falls ID. 34
35
Aldyl A Pipe Replacement - $8,250,000 36
This project is a Washington and Oregon Distribution 37
project in 2012 and 2013. The Company is undertaking 38
a twenty-year program to systematically remove and 39
replace select portions of the DuPont Aldyl-A medium 40
density polyethylene pipe in its natural gas 41
distribution system in the States of Washington, 42
Oregon and Idaho. 43
44
DeFelice, Di 37
Avista Corporation
IV. SUMMARY OF ADJUSTMENTS 1
Q. What was the net impact to electric rate base 2
for the capital adjustments pro formed in this case? 3
A. Idaho Electric net rate base for capital 4
investment increased $31,750,000, from 2011 AMA basis of 5
$601,146,000 to 2013 AMA basis of $632,896,000. Table 2 6
below summarizes the adjustments included in the case. 7
Table 2 8
9
Q. What was the net impact to natural gas rate base 10
for the capital adjustments pro formed in this case? 11
A. Idaho Natural gas net rate base for capital 12
investment increased $2,899,000, from 2011 AMA Basis of 13
$100,371,000 to 2013 AMA Basis of $103,270,000. Table 3 14
below summarizes the adjustments included in the case. 15
($000's)Adjustment 1
Rate Base
2011 AMA
Adjust 2011
to EOP Basis
Rate Base
12/31/11
EOP
Adjust
12/31/11
Vintage to
12/31/12
EOP
2012
Capital
Additions
to
12/31/12
EOP
Adjust
12/31/11
Vintage
to 2013
AMA
2012
Capital
Additions
to 2013
AMA
2013
Capital
Additions
to 2013
AMA
Pro Formed
Rate Base
2013 AMA
Plant 1,084,252$ 21,703$ 1,105,955$ -$ 56,962$ -$ -$ 21,143$ 1,184,060$
A/D (374,808) (8,832) (383,640) (30,945) (1,193) (15,710) (1,651) (477) (433,616)
DFIT (108,298) (3,407) (111,705) (2,988) (1,132) (489) (778) (456) (117,548)
Rate Base 601,146$ 9,464$ 610,610$ (33,933)$ 54,637$ (16,199)$ (2,429)$ 20,210$ 632,896$
Adjustment 2 Adjustment 3
DeFelice, Di 38
Avista Corporation
Table 3 1
2
Q. What was the approach to computing the pro forma 3
adjustments for investment in capital projects? 4
A. The Company used the same general approach that 5
was used in the two previous general rate cases. Company 6
witness Ms. Andrews includes the following four 7
adjustments: 8
2011 Capital Adjustment - Adjusts the 2011 historical 9
period rate base stated on an AMA basis to an EOP basis. 10
The revenue-producing distribution plant for the 2011 11
capital additions was not adjusted to EOP, to maintain the 12
matching of revenues and costs associated with these 13
assets. 14
2012 Capital Adjustment - First, the plant that was 15
in service at December 31, 2011, was depreciated through 16
2012, adjusting accumulated depreciation and DFIT to a 17
December 31, 2012 EOP basis. Second, 2012 capital 18
($000's)Adjustment 1
Rate Base
2011 AMA
Adjust 2011
to EOP Basis
Rate Base
12/31/11
EOP
Adjust
12/31/11
Vintage to
12/31/12
EOP
2012
Capital
Additions
to
12/31/12
EOP
Adjust
12/31/11
Vintage
to 2013
AMA
2012
Capital
Additions
to 2013
AMA
2013
Capital
Additions
to 2013
AMA
Pro
Formed
Rate Base
2013 AMA
Plant 179,866$ 2,142$ 182,008$ -$ 11,285$ -$ -$ 2,596$ 195,889$
A/D (57,914) (1,963) (59,877) (5,325) (252) (2,902) (382) (86) (68,824)
DFIT (21,581) (420) (22,001) (1,018) (241) (256) (187) (92) (23,795)
Rate Base 100,371$ (241)$ 100,130$ (6,343)$ 10,792$ (3,158)$ (569)$ 2,418$ 103,270$
Adjustment 2 Adjustment 3
DeFelice, Di 39
Avista Corporation
additions, excluding the revenue-producing distribution 1
plant was pro formed on a December 31, 2012 EOP basis. 2
2013 Capital Adjustment - First, the plant that was 3
in service at December 31, 2011, was depreciated through 4
2013, adjusting accumulated depreciation and DFIT to a 5
2013 AMA basis. Second, the 2012 pro formed capital 6
additions were depreciated through 2013, adjusting 7
accumulated depreciation and DFIT to a 2013 AMA basis. 8
Third, 2013 capital additions, excluding the revenue-9
producing distribution plant were pro formed on a 2013 AMA 10
basis. 11
Q. What other impact does the 2012 and 2013 capital 12
additions have in this case in addition to the rate base 13
impact? 14
A. Depreciation expense has been computed for the 15
2012 and 2013 plant vintages for the pro forma rate year 16
on an AMA basis for 2013. 17
Q. How were the offsets determined for the pro 18
formed plant investment? 19
A. Each capital addition was analyzed to determine 20
any offsets (e.g. reduced O&M costs, reduced load losses, 21
etc.). Maintenance records were reviewed to determine 22
whether any specific maintenance costs were incurred in 23
DeFelice, Di 40
Avista Corporation
the test period that would be reduced or eliminated by the 1
investment at the facility. For transmission projects, 2
analyses were conducted to determine the amount of 3
potential load loss savings that would be achieved. Those 4
costs were quantified and included as a reduction to O&M 5
costs in the O&M Savings restating adjustment included by 6
Ms. Andrews in the revenue requirement. 7
In addition, the output from generation assets is 8
included in the Aurora power cost model. Therefore, to 9
the extent that the additional investments serve to either 10
preserve or increase generation from the generation 11
projects, the benefits are reflected in the Aurora model. 12
Q. What is the rationale behind the removal of 13
capital expenditures for connecting new customers? 14
A. The pro forma capital expenditures for 2012 and 15
2013 that the Company included in this filing excludes 16
distribution related capital expenditures made that are 17
associated with connecting new customers to the Company’s 18
system. The Company recognizes the fact that new 19
customers provide incremental revenue that helps offset 20
the revenue requirements of the distribution related 21
capital additions that the Company incurs to provide 22
service to those customers. The adjustments discussed 23
DeFelice, Di 41
Avista Corporation
above completely eliminated the AMA 2011, the EOP 2012, 1
and the AMA 2013 capital activity related to new customer 2
connections in order to avoid an unintended mismatch of 3
revenues exceeding the cost to serve customers. 4
5
V. DEPRECIAITON STUDY 6
Q. Why did Avista have a depreciation study 7
performed? 8
A. Avista hired Gannett Fleming, Inc. to undertake 9
a depreciation study of its depreciable electric, gas and 10
common plant in service as of December 31, 20106 for plant 11
excluding transportation vehicles, and for transportation 12
vehicles as of December 31, 2011. The Summary of the 13
study is included as Exhibit 11, Schedules 5 and 6. The 14
objective of this assignment was to recommend depreciation 15
rates to be utilized by Avista for accounting and 16
ratemaking purposes. Also, it is sound accounting 17
practice to periodically update depreciation rates to 18
recognize additions to investment in plant assets and to 19
reflect changes in asset characteristics, technology, 20
salvage, removal costs, life span estimates and other 21

6 The studies were completed by Gannett Fleming, Inc. in 2012. The
Company used the depreciation rates from these studies and applied
them to the plant balances at June 30, 2012, to compute the
deprecation study impact.
DeFelice, Di 42
Avista Corporation
factors that impact depreciation rate calculations. The 1
Company last changed its depreciation rates in Idaho 2
effective January 1, 2008, in accordance with Order No. 3
30498 dated February 6, 2008, issued in Case Nos. AVU-E-4
07-11 and AVU-G-07-03. The depreciation rates approved by 5
the Commission were developed from a study based on 6
depreciable plant balances at December 31, 2006. The 7
Company typically conducts depreciation studies at 8
approximately five-year intervals. 9
Q. What is the main purpose of a depreciation 10
study? 11
A. The objective of the study was to arrive at 12
depreciation rates to be utilized by Avista for accounting 13
and ratemaking purposes. The annual accrual rates 14
proposed in this filing were calculated in accordance with 15
the straight-line method of depreciation, using the 16
average service life procedures and the remaining life 17
basis, based on estimates which reflect considerations of 18
historical evidence and expected future conditions. 19
Q. Why is depreciation especially important to a 20
utility? 21
A. An electric and natural gas utility is very 22
capital intensive; that is, it requires a tremendous 23
DeFelice, Di 43
Avista Corporation
investment in generation, transmission and distribution 1
equipment, with long lives, in order to provide service to 2
customers. Thus, the annual depreciation of this 3
equipment is a major item of expense to the utility. 4
Regulated prices are expected to allow the utility to 5
fully recover its operating costs, earn a fair return on 6
its investment and equitably distribute the cost of the 7
assets to the customers who are receiving service from 8
these facilities. If depreciation rates are established 9
at an unreasonable low or high level for ratemaking 10
purposes, the utility will either over or under recover 11
its operating costs in the appropriate period, which will 12
shift either costs or benefits from current customers to 13
future customers. 14
Q. Please explain the concept of depreciation. 15
A. There are several definitions of depreciation. 16
The following definition is referenced from the American 17
Institute of Certified Public Accountants7: 18
Depreciation accounting is a system of 19
accounting which aims to distribute 20
the cost or other basic value of 21
tangible capital assets, less salvage 22
(if any), over the estimated useful 23
life of the unit (which may be a group 24

7 American Institute of Certified Public Accountants by the Committee
on Terminology, “Accounting Terminology Bulletin,” Review and Resume
Number 1(1953).
DeFelice, Di 44
Avista Corporation
of assets) in a systematic and 1
rational manner. It is a process of 2
allocation, not of valuation. 3
Depreciation for the year is the 4
portion of the total charge under such 5
a system that is allocated to the 6
year. Although the allocation may 7
properly take into account occurrences 8
during the year, it is not intended to 9
be a measurement of the effect of all 10
such occurrences. 11
12
The actual payment for utility plant assets occurs in 13
the period in which it is acquired through purchase or 14
construction. Depreciation accounting spreads this cost 15
over the useful life of the property. The fundamental 16
reason for recording depreciation is to provide for 17
accurate measurement of a utility’s results of operations. 18
Capital investments in the buildings, plant, and equipment 19
necessary to provide natural gas and electric service are 20
essentially a prepaid expense, and annual depreciation is 21
the part of those expenses applicable to each successive 22
accounting period over the service life of the property. 23
Annual depreciation is an important and essential factor 24
in informing investors and others of a company’s periodic 25
income. If it is omitted or distorted, a company’s 26
periodic income statement is distorted and would not meet 27
required accounting and reporting standards. 28
DeFelice, Di 45
Avista Corporation
Q. What other key terms are used in the 1
depreciation study? 2
A. These definitions are as follows: 3
Service Value – The difference between original cost and 4
net salvage of utility plant. 5
Net Salvage – The salvage value of property retired less 6
the cost of removal. 7
Salvage Value – The amount received for property that 8
has been retired, less any cost incurred in connection 9
with the sale or in preparing the property for sale; or, 10
if retained, the amount at which the material 11
recoverable is chargeable to materials and supplies 12
(inventory), or other appropriate account. 13
Cost of Removal – The cost of demolishing, dismantling, 14
tearing down or otherwise removing utility plant, 15
including the cost of transportation and handling 16
incidental thereto. 17
Service Life – The time between the date utility plant 18
is includible in utility plant in service and the date 19
of its retirement. 20
STUDY RESULTS AND DETAILS 21
Q. Please summarize the phases and methods used in 22
the depreciation study? 23
DeFelice, Di 46
Avista Corporation
A. The study consisted of the following phases: 1
Phase One estimates the service life and net salvage 2
characteristics for each depreciable group. This was done 3
by compiling historical plant data and analyzing it to 4
determine historical trends of survivor and net salvage 5
characteristics. This phase also involves obtaining 6
additional information from the Company’s personnel 7
relating to operations of the plant and making judgments 8
of average service life and net salvage characteristics. 9
Phase Two calculates the composite remaining lives 10
and annual depreciation accrual rates. This phase was done 11
by using the straight-line remaining life method, using 12
remaining lives weighted consistent with the average 13
service life procedure. 14
Q. What were the changes in electric depreciation 15
rates that were recommended as a result of the study? 16
A. Following is a table that shows the system 17
existing rates and the recommended rates: 18
Depreciation Rates 19
Existing % Recommended % 20
Functional Electric Group 21
Steam Production Plant 2.74 1.93 22
Hydraulic Production Plant 2.14 1.83 23
Other Production Plant 3.01 3.08 24
Transmission Plant 2.05 1.82 25
Distribution Plant 2.71 2.91 26
General Plant 7.12 7.20 27
Transportation Vehicles 2.86 8.92 28
29
DeFelice, Di 47
Avista Corporation
Q. What does that represent in terms of a 1
percentage change in depreciation expense? 2
A. By utilizing the new rates recommended in the 3
study and applying them to system plant (excluding 4
transportation vehicles) balances for the twelve-months-5
ended June 30, 2012, Idaho electric’s portion of 6
depreciation expense increased by approximately .11%. 7
Q. Would you summarize the findings and 8
recommendations of the depreciation study using the 9
functional groups listed above? 10
A. Yes. The composite rate for electric property 11
excluding transportation vehicles under the study changed 12
from 2.60% to 2.43%. As a group, average service life 13
changes were mostly increases and Net salvage increased. 14
Idaho electric depreciation expense increased a net 15
of $475,351 primarily due to increased expense of $439,156 16
for Transportation Vehicles. Also, the increase in expense 17
of $1,849,642 for distribution plant, decreased expense of 18
$1,374,479 for generation plant and decrease of $405,633 19
for transmission plant contributed to the overall 20
increase. For generation plant, Steam Production Plant 21
depreciation expense decreased due to minor changes in net 22
salvage and estimated service lives, resulting in an 23
DeFelice, Di 48
Avista Corporation
increase in the remaining service life. Hydraulic 1
Production Plant expense decreased primarily due to the 2
Noxon Rapids facility, which saw increased levels of 3
negative net salvage offset by increased expected service 4
lives. Other Production Plant expense increased primarily 5
due to the Coyote Springs facility, which saw a decrease 6
in service lives, as well as, an increase in negative net 7
salvage. Transmission Plant Expense decreased due to 8
increased service lives. Details of the average service 9
life and net salvage by FERC account are listed in Exhibit 10
11, Schedule 4.
The increase in the transportation equipment rate 12
from 2.86% to 8.92% is mostly due to the fact that it has 13
been more than 20 years since the depreciation rates on 14
mileage-based transportation vehicles has been reviewed. 15
Also, when reviewing the Company’s historical mileage-16
based rates, the consultant categorized the equipment into 17
new groups for analysis purposes, and for purposes of 18
using a straight-line method. When the equipment was 19
analyzed in these new groups, it appeared that the Company 20
was depreciating transportation vehicles at a slower rate 21
than the peer utilities included in the analysis and 22
therefore, the rate was adjusted. 23
DeFelice, Di 49
Avista Corporation
Q. What were the changes in natural gas 1
depreciation rates that were recommended as a result of 2
the study? 3
A. Following is a table that shows the system 4
existing rates and the recommended rates: 5
Depreciation Rates 6
Existing % Recommended % 7
Functional Gas Group 8
Underground Storage Plant 1.83 1.53 9
Distribution Plant 2.35 2.48 10
General Plant 4.70 4.52 11
Transportation Vehicles 2.86 8.92 12
13
Q. What does that represent in terms of a 14
percentage change in depreciation expense? 15
A. By utilizing the new rates recommended in the 16
study and applying them to system plant balances 17
(excluding transportation vehicles) for the twelve months 18
ended June 30, 2012, Idaho natural gas depreciation 19
expense increased by approximately .96%. 20
Q. Would you summarize the findings and 21
recommendations of the depreciation study for natural gas 22
plant? 23
A. Yes. The composite rate for natural gas 24
property under the study changed from 2.37% to 2.63%. As 25
a group, average service life changes were mostly 26
decreases. Net salvage changes were mostly decreases due 27
DeFelice, Di 50
Avista Corporation
to increased levels of cost of removal. Idaho natural gas 1
depreciation expense increased $478,513 primarily due to 2
increased expense of $235,199 for distribution plant and 3
increased expense of $162,201 for transportation vehicles. 4
Q. Is the Company proposing to change the 5
depreciation methodology for any of its assets categories? 6
A. Yes. The Company is proposing to switch the 7
depreciation method applicable to specific classes of 8
transportation equipment from mileage-based depreciation 9
rates to straight-line depreciation rates. The Company is 10
proposing to do this for several reasons. The prior 11
depreciation studies and depreciation rate modifications 12
have not included changes to the mileage-based 13
depreciation rates applicable to certain transportation 14
equipment. It has been many years since the depreciation 15
rates for certain transportation assets have been studied 16
and they need to be updated. According to the 17
depreciation consultant, straight-line depreciation for 18
transportation equipment is the standard method being used 19
by other utilities. Moreover, Avista installed a new 20
computer software system in July 2012, to calculate 21
depreciation, and the new software is not designed to use 22
mileage-based depreciation rates. Modifying the software 23
DeFelice, Di 51
Avista Corporation
to accommodate mileage-based depreciation rates would 1
increase internal costs and inefficiencies.
The Company has included depreciation rates for 3
transportation vehicles in Exhibit 11, Schedule 6. The 4
Company accounts for transportation depreciation expense 5
by allocating the overall costs to capital and to expense 6
through a pooling process based on the actual usage of the 7
vehicle on specific projects. The Idaho electric share of 8
the depreciation expense increase is $439,156 and the 9
Idaho natural gas increase is 162,202. The Idaho electric 10
capital increase is $619,830 and the Idaho natural gas 11
capital increase is $124,776, as shown in Exhibit11, 12
Schedule 4.
Q. Is the Company proposing a depreciation rate 14
change to a new type of asset? 15
A. Yes. The Company is in the process of converting 16
to a new customer service information system (CIS). The 17
first phase of the CIS system is planned to go into 18
service in 2013. Typically, new software added to the 19
Company’s books has a life of 5 years. However, due to 20
the dollar magnitude of this project, spanning over 21
several years and over several areas of the Company, a 22
revised rate that is similar to the trend with other 23
DeFelice, Di 52
Avista Corporation
utilities undergoing the same type of system, has been 1
recommended by the Company’s consultant. The Company 2
requests that the Commission approve a depreciable life of 3
15 years for the new system, with a depreciation rate of 4
6.6 percent. These types of assets are generally 5
amortized over their useful life which, in this case is 6
best represented by 15 years. This is discussed in the 7
study performed by Gannett Fleming, Inc, provided in 8
Exhibit 11, Schedule 6. 9
Q. Is it important to maintain uniform depreciation 10
rates on common plant by the Company’s three 11
jurisdictions? 12
A. Yes. Avista has made a similar depreciation 13
filing with the Washington Utilities and Transportation 14
Commission and the Public Utility Commission of Oregon. 15
It is important that the Company maintain uniform plant 16
accounts and depreciation rates on common plant that gets 17
allocated to the various services and jurisdictions in 18
which the Company operates. In the event different 19
depreciation rates or methods were to be ordered, it would 20
result in multiple sets of depreciation accounts and 21
records that would need to be adjusted annually for 22
changes in allocation factors, which would impose a costly 23
DeFelice, Di 53
Avista Corporation
administrative burden on the Company and unnecessary 1
expense for the Company’s ratepayers. 2
Q. What is the impact of the proposed changes in 3
depreciation rates? 4
A. The Pro Forma Depreciation Adjustment reflects 5
an increase in electric depreciation expense due to the 6
utilization of new depreciation rates that were the result 7
of the detailed depreciation study performed by Gannett 8
Fleming, Inc., explained earlier. The effect of this 9
adjustment is to decrease Idaho electric operating income 10
before federal income tax by $475,351. The same 11
adjustment for natural gas operations is to decrease Idaho 12
operating income before federal income tax by $478,512. 13
These amounts are calculated on Exhibit 11, Schedule 4 14
(Depreciation Study – EOP Adjustment Summary). 15
16
VI. CONCLUSION 17
Q. What is the impact of the restating and pro 18
forma capital investment adjustments? 19
A. The proposed adjustments will result in a closer 20
matching of revenues to cost of service at the time new 21
rates go into effect at the conclusion of this general 22
rate proceeding. Without the proposed adjustments, the 23
DeFelice, Di 54
Avista Corporation
Company will not have the opportunity to earn its allowed 1
rate of return on investment during the rate year. 2
Q. Does this conclude your pre-filed direct 3
testimony? 4
A. Yes, it does. 5

DAVID J. MEYER
VICE PRESIDENT AND CHIEF COUNSEL FOR
REGULATORY & GOVERNMENTAL AFFAIRS
AVISTA CORPORATION
P.O. BOX 3727
1411 EAST MISSION AVENUE
SPOKANE, WASHINGTON 99220-3727
TELEPHONE: [phone]
FACSIMILE: [phone]
[e-mail]

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF THE APPLICATION ) CASE NO. AVU-E-12-08
OF AVISTA CORPORATION FOR THE ) CASE NO. AVU-G-12-07
AUTHORITY TO INCREASE ITS RATES )
AND CHARGES FOR ELECTRIC AND )
NATURAL GAS SERVICE TO ELECTRIC ) WORKPAPERS
AND NATURAL GAS CUSTOMERS IN THE ) OF
STATE OF IDAHO ) DAVE B. DEFELICE
)

FOR AVISTA CORPORATION

(ELECTRIC AND NATURAL GAS)

Capital Expenditures
$0
$50
$100
$150
$200
$250
$300
2005** 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
(i
n

m
i
l
l
i
o
n
s
)

Electric T&D Other ET Growth Generation Gas Environmental 230 kV Project
$250
Planned
$132
$158
$198 $205
** 2005 excludes $57.5 for the purchase of the second half of Coyote Springs 2 and $17.8 for the office building purchase.
$207
$257 $247
$200
$252
$220
$258
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 1, Page 1 of 1
$120.00 Handy Whitman Cost Index  
Transmission Substations
$100.00 
$80.00 
$60.00 
$40.00 
$20.00 
$0.00 
1960 1970 1980 1990 2000 2010
Structures & Improvements (FERC Acct. 352)Station Equip. (FERC Acct. 353)
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 2, Page 1 of 4
$90.00 
$100.00 Handy Whitman Cost Index
Transmission Equipment ‐Accts 354, 355 & 356
$70 00
$80.00 
$60.00 
$70.00 
$40.00 
$50.00 
$
$30.00 
$10.00 
$20.00 
$0.00 
1960 1970 1980 1990 2000 2010
Towers & Fixtures (FERC Acct. 354)Poles & Fixtures (FERC Acct. 355)OH Conductors (FERC Acct. 356)
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 2, Page 2 of 4
$90.00 
$100.00 Handy Whitman Cost Index
Transmission Equipment ‐Accts 354, 355 & 356
$70 00
$80.00 
$60.00 
$70.00 
$40.00 
$50.00 
$
$30.00 
$10.00 
$20.00 
$0.00 
1960 1970 1980 1990 2000 2010
Towers & Fixtures (FERC Acct. 354)Poles & Fixtures (FERC Acct. 355)OH Conductors (FERC Acct. 356)
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 2, Page 3 of 4
$40.00 
$50.00 
$60.00 
$70.00 
$80.00 
$90.00 
$100.00 Handy Whitman Cost Index
Distribution Equipment ‐Accts 364, 365 & 368
$0.00 
$10.00 
$20.00 
$30.00 
1960 1970 1980 1990 2000 2010
Poles (FERC Acct. 364)OH Conductors (FERC Acct. 365)OH Line Transformers (FERC Acct. 368)
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 2, Page 4 of 4
Avista 2012 Capital Additions Detail (System)
$ (000's)$ (000's)
Generation:General:
Thermal - Coyote Springs Capital Projects 4,030 Security Initiative 500
Thermal - Coyote Springs LTSA Cash Accrual 5,100 Structures & Improvements 5,757
Thermal - Colstrip 3,154 Office Furniture 520
Hydro - Noxon Rapids Unit 4 Runner Upgrade 8,300 Stores Equip 450
Hydro - Base Hydro 1,440 Tools Lab & Shop Equipment 1,250
Hydro - Regulating Hydro 2,081 COF HVAC Improvement 4,300
Thermal - Kettle Falls Capital Projects 4,245 Dollar Rd land purchase & facility expansion 2,500
Hydro - Little Falls Powerhouse Redevelopment 600 Long-term Campus Re-Structuring Plan 4,500
Hydro - Post Falls Intake Gate Replacement 4,688 WSDOT Highway Franchise Consolidation 250
Hydro - Clark Fork Implement PME Agreement 3,339 20,027
Hydro - Spokane River Implementation (PM&E) 2,805
Other Small 321 Transportation:
40,103 Transportation Equipment 11,293
Electric Transmission: Technology:
Spokane/CDA relay upgrade 900 Information Technology Refresh Blanket 9,974
SCADA Replacement 1,310 Information Technology Expansion Blanket 6,863
System Replace/Install Capacitor Bank 2,000 Enterprise Business Continuity 496
Bronx-Cabinet 115 kV rebuild/reconductor 2,500 IT for Facilities projects 430
Power Transformers - Transmission 952 Technology Projects Minor Blanket 560
Thornton 230 kV Switching Station 4,350 Moducom Replacement (RTCCS) 3,805
Colstrip Transmission 410 Microwave Replacement with Fiber 664
Tribal Permits 325 DIMP Infrastructure 290
Moscow city-N Lewiston 115 kV Reconductor 2,500 Next Generation Radio 14,125
Burke-Thompson A&B 115 kV Reconductor 2,500 High Voltage Protection Upgrade 2,147
Millwood 115 kV Substation Rebuild 2,000 39,354
Noxon-Hot Springs 230 kV Line Re-route 500
Transmission Minor Rebuilds 2,370 Gas Storage:
Power Circuit Breakers 1,200 Jackson Prairie Storage 630
Hatwai 230 kV Breaker Replacement 614
Asset Management Replacement 3,479 Natural Gas Distribution:
Other Small 250 Gas Reinforce-Minor Blanket 975
28,160 Replace Deteriorating Gas System 800
Regulator Reliable - Blanket 400
Electric Distribution:Gas Replace-St&Hwy 2,200
Wood Pole Management 13,025 Cathodic Protection-Minor Blanket 1,000
System Efficiency Feeder Rebuilds - WA 7,371 Gas Distribution Non-Revenue Blanket 4,571
PCB Related Distribution Rebuilds 3,812 Isolated Steel Replacement 1,700
Distribution Spokane North and West - WA 1,910 Aldyl-A Pipe Replacement 5,000
System Dist Reliability Improve worst feeders 1,950 Overbuilt Pipe Replacement Blanket 500
Millwood Sub Rebuild - WA 1,000 Gas Telemetry 650
Power Transformers - Distribution 1,450 Replacement - 6" PE (Idaho) 1,250
Pullman (Turner) Substation Rebuild - WA 609 Old Hwy 95 Relocation (Idaho) 3,001
Metro feeder upgrade - WA 502 Klamath Falls Lateral (Oregon) 2,500
Wood Substation Rebuild – Orin, WA 300 Other Small 116
Elect Distribution Minor Blanket 8,300 24,663
Failed Electric Plant 2,200
Distribution Line Relocation 1,900 Total Non-Revenue Capital 229,353
Electric Underground Replacement 1,792
Spokane Electric Network Increase Capacity -WA 1,650 Growth/Revenue - Producing 30,789
Spokane Smart Circuit - WA 5,400Pullman Smart Grid Demonstration Project - WA 6,300 Total Capital Additions in 2012 260,142
Smart Grid Workforce Training Center - WA 1,105
Blue Creek 115 kV Rebuild - ID 1,905
Distribution - Pullman & Lewis Clark - ID 650
Distribution - Cda East & North - ID 855
10 & Stewart Dx Int - ID 250
Other Small 887
65,123
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 3, Page 1 of 2
Avista 2013 Capital Additions Detail (System)
$ (000's)$ (000's)
Generation:General:
Thermal - Colstrip 10,639 Security Initiative 500
Thermal – Rathdrum CT 917 Structures & Improvements 3,400
Hydro - Base Hydro 800 Office Furniture 200
Hydro - Regulating Hydro 2,928 Stores Equip 450
Hydro - Kettle Falls Capital Projects 960 Tools Lab & Shop Equipment 1,250
Hydro - Little Falls Powerhouse Redevelopment 3,939 COF HVAC Improvements 9,500
Hydro – Nine Mile Redevelopment 2,602 Long-term Campus Re-Structuring Plan 5,000
Hydro - Clark Fork Implement PME Agreement 3,453 WSDOT Highway Franchise Consolidation 250
Hydro - Spokane River Implementation (PM&E) 240 Smart Grid Workforce Training Center 595
Hydro - Other Small 247 21,145
26,725
Transportation:
Electric Transmission:Transportation Equipment 6,639
Spokane/CDA relay upgrade 1,450
SCADA Replacement 450 Technology:
System Replace/Install Capacitor Bank 1,050 Information Technology Refresh Blanket 9,974
Moscow 230 kV Substation Rebuild 8,090 Information Technology Expansion Blanket 6,863
Bronx-Cabinet 115 kV rebuild/reconductor 2,500 Enterprise Business Continuity 482
Power Transformers - Transmission 2,065 IT for Facilities projects 430
Irvin 115kV Switching Station 1,150 Technology Projects Minor Blanket 560
Opportunity 115 kV Switching Station 1,550 Microwave Replacement with Fiber 1,523
Opportunity 12F2 400 Next Generation Radio 7,593
Lancaster 230 kV Interconnection 4,600 High Voltage Protection Upgrade 525
Colstrip Transmission 463 27,950
Tribal Permits 332
Moscow city-N Lewiston 115 kV Reconductor 2,450 Gas Storage:
Burke-Thompson A&B 115 kV Reconductor 2,500 Jackson Prairie Storage 1,000
Transmission Minor Rebuilds 2,200
Power Circuit Breakers 1,200 Natural Gas Distribution:
Hatwai 230 kV Breaker Replacement 215 Gas Reinforce-Minor Blanket 800
Asset Management Replacement 2,310 Replace Deteriorating Gas System 800
34,975 Regulator Reliable - Blanket 400
Gas Replace-St&Hwy 2,250
Electric Distribution:Cathodic Protection-Minor Blanket 500
Wood Pole Management 12,016 Gas Distribution Non-Revenue Blanket 4,782
System Efficiency Feeder Rebuilds 8,001 Isolated Steel Replacement 2,818
PCB Related Distribution Rebuilds 2,925 Aldyl-A Pipe Replacement 8,250
Feeder Automation Upgrades - WA 2,501 Overbuilt Pipe Replacement Blanket 500
Distribution Spokane North and West - WA 500 Reinforce Gate Station Post Falls Idaho 2,102
Millwood Sub Rebuild - WA 3,000 23,202
Power Transformers - Distribution 2,100
Metro feeder upgrade - WA 498 Total Non-Revenue Capital 194,270
Elect Distribution Minor Blanket 8,300
Failed Electric Plant 2,250 Growth/Revenue - Producing 36,162
Distribution Line Relocation 2,200
Spokane Electric Network Increase Capacity - W 1,763 Total Capital Additions in 2013 230,432
Pullman Smart Grid Demonstration Project - WA 195
Distribution - Cda East & North - ID 500
Distribution - Pullman & Lewis Clark - ID 500
System Wood Substation Rebuilds - ID 3,705
N. Moscow Increase Capacity - ID 1,680
52,634
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 3, Page 2 of 2
AVISTA UTILITIES
Depreciation Study - EOP Adjustment Summary
For the Year Ended June 30, 2012
Production Plant:
Steam Production Plant (1,095,760)
Hydraulic Production Plant (477,102)
Other Production Plant 198,383
Total Production Plant (1,374,479)
Transmission Plant (405,633)
Distribution Plant:
Washington -
Idaho 1,849,642
Total Distribution Plant 1,849,642
Electric General Plant :
Electric Direct Allocated North (ED AN)(320,503)
Electric Direct Washington (ED WA)-
Electric Direct Idaho (ED ID)243,896
Total General Electric Plant (76,607)
Common Plant:
Common Allocated All (CD AA)520,132
Common Allocated North (CD AN)38,328
Common Idaho (CD ID)(76,032)
Common Washington (CD WA)-
Total Common Plant Allocated to Electric 482,428
TOTAL ELECTRIC PLANT 475,351
Common Plant:
Common Direct Allocated All (CD AA)141,118
Comon Direct Allocated Norther (CD AN)10,181
Common Direct Idaho (20,884)
Common Direct Washington -
Total Common Plant Allocated to Gas 130,415
Underground Storage Plant (31,717)
Gas Distribution Plant:
Allocated North 4,521
Idaho 235,199
Washington -
Total Distribution Plant 239,720
Gas General Plant:
Gas Direct Allocated North (GD AN)8,650
Gas Direct Idaho (GD ID)130,898
Gas Direct Washington (GD WA)-
Gas Direct Allocated All (GD AA) 547
Total Gas General Plant 140,095
TOTAL GAS PLANT 478,513
Gas- Adjustment for Proposed Study Rates
Electric - Adjustment for Proposed Study Rates
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 1 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
$%$%$$$$$$$
STEAM PRODUCTION PLANT
KETTLE FALLS STATION
310.3 Removing Property of Others 138,175 2.19 3,026 1.45 2,004 (1,022)(667)(355)0 0 0
310.4 Easements & Permits 10,000 2.19 219 1.45 145 (74)(48)(26)0 0 0
311.0 Structures & Improvements 21,315,324 2.34 498,779 1.51 321,861 (176,918)(115,421)(61,497)0 0 0
311.1 Structures & Improvements-Landfill 3,657,628 3.61 132,040 2.79 102,048 (29,992)(19,567)(10,425)0 0 0
312.0 Boiler Plant Equipment 41,517,241 3.31 1,374,221 1.93 801,283 (572,938)(373,785)(199,153)0 0 0
314.0 Turbogenerator Units 13,345,231 3.18 424,378 2.12 282,919 (141,459)(92,288)(49,171)0 0 0
315.0 Accessory Electric Equipment 10,486,189 2.74 287,322 1.56 163,585 (123,737)(80,726)(43,011)0 0 0
316.0 Misc. Power Plant Equipment 2,612,149 2.68 70,006 1.74 45,451 (24,555)(16,020)(8,535)0 0 0
Total 93,081,937 3.00 2,789,991 1.85 1,719,296 (1,070,695)(698,522)(372,173)0 0 0
COLSTRIP UNIT 3
311.0 Structures & Improvements 50,897,110 2.28 1,160,454 1.56 793,995 (366,459)(239,078)(127,381)0 0 0
312.0 Boiler Plant Equipment 78,157,012 2.70 2,110,239 1.93 1,508,430 (601,809)(392,620)(209,189)0 0 0
313.0 Generators 3,385 2.94 99 0 (99)(65)(34)0 0 0
314.0 Turbogenerator Units 22,550,770 3.39 764,471 2.79 629,166 (135,305)(88,273)(47,032)0 0 0
315.0 Accessory Electric Equipment 9,549,749 2.49 237,789 1.73 165,211 (72,578)(47,349)(25,228)0 0 0
316.0 Misc. Power Plant Equipment 8,902,173 2.26 201,189 1.46 129,972 (71,217)(46,462)(24,755)0 0 0
Total 170,060,199 2.62 4,474,241 1.90 3,226,774 (1,247,467)(813,847)(433,619)0 0 0
COLSTRIP UNIT 4
311.0 Structures & Improvements 50,029,557 2.35 1,175,695 1.68 840,497 (335,198)(218,683)(116,514)0 0 0
312.0 Boiler Plant Equipment 50,454,907 2.83 1,427,874 2.20 1,110,008 (317,866)(207,376)(110,490)0 0 0
313.0 Generators 3,385 2.94 99 0 (99)(65)(34)0 0 0
314.0 Turbogenerator Units 15,750,606 3.50 551,271 2.88 453,617 (97,654)(63,709)(33,945)0 0 0
315.0 Accessory Electric Equipment 6,706,343 2.59 173,694 1.88 126,079 (47,615)(31,064)(16,551)0 0 0
316.0 Misc. Power Plant Equipment 4,258,512 2.46 104,759 1.62 68,988 (35,771)(23,337)(12,434)0 0 0
Total 127,203,310 2.70 3,433,392 2.04 2,599,189 (834,203)(544,234)(289,968)0 0 0
Total Steam Production Plant 390,345,446 2.74 10,697,624 1.93 7,545,259 (3,152,365)(2,056,603)(1,095,760)0 0 0
HYDRAULIC PRODUCTION PLANT
CABINET GORGE
330.3 Removing Property of Others 6,783,237 2.27 153,979 2.00 135,665 (18,314)(11,948)(6,366)0 0 0
330.31 Removing Property of Others-Conservation 242,033 2.27 5,494 1.53 3,703 (1,791)(1,168)(623)0 0 0
330.4 Land Easements 365,924 2.75 10,063 2.33 8,526 (1,537)(1,003)(534)0 0 0
330.41 Land Easements-Conservation 450,386 2.03 9,143 1.63 7,341 (1,802)(1,176)(626)0 0 0
331.0 Structures & Improvements 9,911,596 1.62 160,568 1.50 148,674 (11,894)(7,759)(4,135)0 0 0
331.1 Structures & Improvements-Fish & Wildlife 23,538 1.50 353 1.78 419 66 43 23 0 0 0
331.2 Structures & Improvements-Recreation 818,460 1.64 13,423 2.03 16,615 3,192 2,083 1,109 0 0 0
331.26 Structures & Improvements-Rec Info 24,242 2.47 599 1.32 320 (279)(182)(97)0 0 0
332.0 Reservoirs, Dams & Waterways 17,988,268 1.79 321,990 1.13 203,267 (118,723)(77,455)(41,268)0 0 0
332.1 Reservoirs, Dams & Waterways-Fish & Wildlife 12,445,558 2.51 312,384 1.90 236,466 (75,918)(49,529)(26,389)0 0 0
332.15 Reservoirs, Dams & Waterways-Fish & Wildlife 1,003,259 2.29 22,975 1.80 18,059 (4,916)(3,207)(1,709)0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 107,153 1.91 2,047 1.73 1,854 (193)(125)(68)0 0 0
333.0 Waterwheels, Turbines & Generators 37,878,792 2.59 981,061 2.04 772,727 (208,334)(135,917)(72,417)0 0 0
334.0 Accessory Electric Equipment 5,603,295 1.43 80,127 2.97 166,418 86,291 56,296 29,995 0 0 0
335.0 Misc. Power Plant Equipment 3,265,067 3.78 123,420 0.38 12,407 (111,013)(72,425)(38,588)0 0 0
335.1 Misc. Power Plant Equipment-Fish & Wildlife 110,521 2.99 3,305 1.28 1,415 (1,890)(1,233)(657)0 0 0
335.2 Misc. Power Plant Equipment-Recreation 21,109 - 0 0.96 0 0 0 0 0 0 0
336.0 Roads, Railroads & Bridges 1,098,564 2.05 22,521 1.96 21,532 (989)(645)(343)0 0 0
Total 98,141,002 2.26 2,223,452 1.79 1,755,408 (468,044)(305,350)(162,693)0 0 0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 2 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
LITTLE FALLS
330.1 Settlement 4,200,000 1.87 78,540 1.98 83,160 4,620 3,015 1,605 0 0 0
330.3 Removing Property of Others 13,634 2.47 337 3.35 457 120 78 42 0 0 0
330.4 Land Easements 3,627 7.03 255 5.60 203 (52)(34)(18)0 0 0
331.0 Structures & Improvements 1,188,042 0.12 1,426 1.94 23,048 21,622 14,107 7,515 0 0 0
332.0 Reservoirs, Dams & Waterways 5,051,136 1.51 76,272 1.72 86,880 10,608 6,921 3,687 0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 14,366 1.74 250 1.85 266 16 11 5 0 0 0
333.0 Waterwheels, Turbines & Generators 3,971,076 0.51 0 2.40 0 0 0 0 0 0 0
334.0 Accessory Electric Equipment 2,048,289 0.93 19,049 2.74 56,123 37,074 24,187 12,887 0 0 0
335.0 Misc. Power Plant Equipment 144,437 1.18 1,704 0.69 997 (707)(462)(245)0 0 0
Total 16,634,607 1.07 177,833 1.51 251,134 73,301 47,823 25,478 0 0 0
LONG LAKE
330.3 Removing Property of Others 171,080 2.04 3,490 2.36 4,037 547 357 190 0 0 0
330.4 Land Easements 246,562 5.68 14,005 4.42 10,898 (3,107)(2,027)(1,080)0 0 0
331.0 Structures & Improvements 2,101,615 0.12 2,522 1.99 41,822 39,300 25,640 13,660 0 0 0
331.1 Structures & Improvements-Fish & Wildlife 64,872 - 0 0.60 0 0 0 0 0 0 0
331.2 Structures & Improvements-Recreation 205,234 4.60 9,441 2.27 4,659 (4,782)(3,119)(1,663)0 0 0
332.0 Reservoirs, Dams & Waterways 16,567,093 1.10 182,238 1.65 273,357 91,119 59,446 31,673 0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 105,639 1.31 1,384 1.82 1,923 539 352 187 0 0 0
333.0 Waterwheels, Turbines & Generators 8,823,605 1.29 113,825 2.46 217,061 103,236 67,352 35,884 0 0 0
334.0 Accessory Electric Equipment 2,823,134 0.82 23,150 2.63 74,248 51,098 33,336 17,762 0 0 0
335.0 Misc. Power Plant Equipment 529,440 1.58 8,365 1.22 6,459 (1,906)(1,243)(663)0 0 0
Total 31,638,274 1.14 358,420 2.01 634,464 276,044 180,094 95,950 0 0 0
MONROE STREET
331.0 Structures & Improvements 7,935,872 1.82 144,433 1.71 135,703 (8,730)(5,695)(3,035)0 0 0
331.1 Structures & Improvements-Fish & Wildlife 206 2.43 5 0.97 2 (3)(2)(1)0 0 0
331.2 Structures & Improvements-Recreation 507,701 2.51 12,743 1.68 8,529 (4,214)(2,750)(1,464)0 0 0
332.0 Reservoirs, Dams & Waterways 9,971,706 1.72 171,513 1.39 138,607 (32,906)(21,468)(11,438)0 0 0
333.0 Waterwheels, Turbines & Generators 11,030,835 2.28 251,503 1.95 215,101 (36,402)(23,749)(12,653)0 0 0
334.0 Accessory Electric Equipment 1,685,038 2.97 50,046 2.82 47,518 (2,528)(1,649)(879)0 0 0
335.0 Misc. Power Plant Equipment 33,564 2.04 685 1.19 399 (286)(187)(99)0 0 0
336.0 Roads, Railroads & Bridges 50,448 2.17 1,095 1.86 938 (157)(102)(55)0 0 0
Total 31,215,370 2.04 632,023 1.75 546,797 (85,226)(55,602)(29,624)0 0 0
NINE MILE
330.3 Removing Property of Others 9,937 1.66 165 2.48 246 81 52 29 0 0 0
330.4 Land Easements 980 4.59 45 4.29 42 (3)(2)(1)0 0 0
331.0 Structures & Improvements 3,943,110 2.35 92,663 1.98 78,074 (14,589)(9,518)(5,071)0 0 0
332.0 Reservoirs, Dams & Waterways 13,465,538 2.16 290,856 1.83 246,419 (44,437)(28,990)(15,446)0 0 0
332.1 Reservoirs, Dams & Waterways-Fish & Wildlife 3,535 2.23 79 2.04 72 (7)(5)(3)0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 92,744 2.35 2,179 1.86 1,725 (454)(297)(158)0 0 0
333.0 Waterwheels, Turbines & Generators 9,627,201 3.03 291,704 2.17 208,910 (82,794)(54,015)(28,779)0 0 0
334.0 Accessory Electric Equipment 2,636,794 2.57 67,766 2.80 73,830 6,064 3,957 2,108 0 0 0
335.0 Misc. Power Plant Equipment 296,788 2.31 6,856 0.88 2,612 (4,244)(2,769)(1,475)0 0 0
336.0 Roads, Railroads & Bridges 625,181 2.64 16,505 1.93 12,066 (4,439)(2,896)(1,543)0 0 0
Total 30,701,808 2.50 768,818 2.03 623,996 (144,822)(94,483)(50,339)0 0 0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 3 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
NOXON RAPIDS
330.3 Removing Property of Others 29,413,622 2.02 594,155 1.80 529,445 (64,710)(42,217)(22,493)0 0 0
330.4 Land Easements 10,607 2.83 300 2.08 221 (79)(52)(27)0 0 0
330.41 Land Easements-Conservation 550,000 1.84 10,120 1.50 8,250 (1,870)(1,220)(650)0 0 0
331.0 Structures & Improvements 13,682,735 1.77 242,184 1.48 202,504 (39,680)(25,887)(13,793)0 0 0
331.1 Structures & Improvements-Fish & Wildlife 97,471 1.84 1,794 1.72 1,677 (117)(76)(40)0 0 0
331.2 Structures & Improvements-Recreation 1,097,426 1.85 20,302 2.03 22,278 1,976 1,289 687 0 0 0
331.26 Structures & Improvements-Rec Info 11,359 1.86 211 1.32 150 (61)(40)(21)0 0 0
332.0 Reservoirs, Dams & Waterways 30,394,918 1.79 544,069 1.12 340,423 (203,646)(132,859)(70,787)0 0 0
332.1 Reservoirs, Dams & Waterways-Fish & Wildlife 1,337,205 2.61 34,870 1.81 24,203 (10,667)(6,959)(3,708)0 0 0
332.15 Reservoirs, Dams & Waterways-Fish & Wildlife 481,128 1.76 8,468 1.71 8,227 (241)(157)(84)0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 97,348 2.16 2,103 1.70 1,655 (448)(292)(156)0 0 0
333.0 Waterwheels, Turbines & Generators 88,231,827 2.89 2,549,900 1.98 1,746,990 (802,910)(523,819)(279,091)0 0 0
334.0 Accessory Electric Equipment 14,204,134 2.53 359,365 2.79 396,295 36,930 24,094 12,836 0 0 0
335.0 Misc. Power Plant Equipment 3,003,969 0.97 29,139 0.80 24,032 (5,107)(3,332)(1,775)0 0 0
335.1 Misc. Power Plant Equipment-Fish & Wildlife 355,980 1.40 4,984 0.74 2,634 (2,350)(1,533)(817)0 0 0
335.2 Misc. Power Plant Equipment-Recreation 17,559 1.40 246 1.61 283 37 25 12 0 0 0
336.0 Roads, Railroads & Bridges 246,561 2.12 5,227 1.89 4,660 (567)(370)(197)0 0 0
Total 183,233,849 2.38 4,407,437 1.81 3,313,927 (1,093,510)(713,405)(380,104)0 0 0
POST FALLS
330.3 Removing Property of Others 23,167 4.18 968 4.03 934 (34)(23)(12)0 0 0
330.4 Land Easements 2,708,437 3.79 102,650 2.81 76,107 (26,543)(17,317)(9,226)0 0 0
331.0 Structures & Improvements 1,231,528 0.36 4,434 2.09 25,739 21,305 13,900 7,406 0 0 0
331.1 Structures & Improvements-Fish & Wildlife 2,665 0.16 0 1.35 0 0 0 0 0 0 0
331.2 Structures & Improvements-Recreation 135,166 0.24 324 2.29 3,095 2,771 1,807 964 0 0 0
332.0 Reservoirs, Dams & Waterways 6,059,581 2.72 164,821 1.71 103,619 (61,202)(39,928)(21,274)0 0 0
332.1 Reservoirs, Dams & Waterways-Fish & Wildlife 16,133 2.86 461 1.97 318 (143)(94)(49)0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 268,670 3.09 8,302 1.78 4,782 (3,520)(2,296)(1,224)0 0 0
333.0 Waterwheels, Turbines & Generators 2,233,651 0.16 0 0.00 0 0 0 0 0 0 0
334.0 Accessory Electric Equipment 715,555 0.14 1,002 2.78 19,892 18,890 12,324 6,566 0 0 0
335.0 Misc. Power Plant Equipment 222,773 2.68 5,970 1.15 2,562 (3,408)(2,224)(1,184)0 0 0
Total 13,617,326 2.12 288,932 1.74 237,048 (51,884)(33,851)(18,033)0 0 0
UPPER FALLS
330.3 Removing Property of Others 63,564 2.48 1,576 3.66 2,326 750 489 261 0 0 0
331.0 Structures & Improvements 731,233 0.12 877 1.77 12,943 12,066 7,872 4,194 0 0 0
331.2 Structures & Improvements-Recreation 31,387 - 0 1.65 0 0 0 0 0 0 0
332.0 Reservoirs, Dams & Waterways 7,613,854 1.20 91,366 1.85 140,856 49,490 32,287 17,203 0 0 0
332.2 Reservoirs, Dams & Waterways-Recreation 61,644 1.36 838 1.85 1,140 302 197 105 0 0 0
333.0 Waterwheels, Turbines & Generators 1,186,151 0.90 10,675 2.53 30,010 19,335 12,614 6,721 0 0 0
334.0 Accessory Electric Equipment 4,268,226 1.85 78,962 2.81 119,937 40,975 26,732 14,243 0 0 0
335.0 Misc. Power Plant Equipment 106,857 2.30 2,458 1.05 1,122 (1,336)(871)(464)0 0 0
Total 14,062,916 1.35 186,752 2.19 308,334 121,582 79,320 42,263 0 0 0
Total Hydraulic Production Plant 419,245,152 2.14 9,043,667 1.83 7,671,108 (1,372,559)(895,454)(477,102)0 0 0
OTHER PRODUCTION PLANT
BOULDER PARK
341.0 Structures & Improvements 1,200,177 2.63 31,565 2.54 30,485 (1,080)(705)(375)0 0 0
342.0 Fuel Holders, Producers & Access.115,970 2.71 3,143 2.62 3,038 (105)(68)(36)0 0 0
343.0 Prime Movers 57,216 3.01 1,722 2.52 1,442 (280)(183)(98)0 0 0
344.0 Generators 30,610,885 2.84 869,349 2.94 899,960 30,611 19,971 10,640 0 0 0
345.0 Accessory Electric Equipment 442,525 2.97 13,143 6.03 26,684 13,541 8,835 4,707 0 0 0
346.0 Miscellaneous Equipment 7,200 2.69 194 2.87 207 13 9 5 0 0 0
Total 32,433,973 2.83 919,116 2.97 961,816 42,700 27,859 14,843 0 0 0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 4 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
COYOTE SPRINGS
341.0 Structures & Improvements 11,405,511 2.76 314,792 2.34 266,889 (47,903)(31,252)(16,651)0 0 0
342.0 Fuel Holders, Producers & Access.19,221,240 2.85 547,805 2.72 522,818 (24,987)(16,302)(8,685)0 0 0
344.0 Generators 124,928,503 2.92 3,647,912 3.00 3,747,855 99,943 65,203 34,740 0 0 0
345.0 Accessory Electric Equipment 12,823,980 3.10 397,543 6.14 787,392 389,849 254,338 135,511 0 0 0
346.0 Miscellaneous Equipment 1,344,378 2.76 37,105 2.95 39,659 2,554 1,667 887 0 0 0
Total 169,723,612 2.91 4,945,157 3.16 5,364,613 419,456 273,654 145,802 0 0 0
KETTLE FALLS
342.0 Fuel Holders, Producers & Access.89,232 4.74 4,230 3.66 3,266 (964)(628)(336)0 0 0
343.0 Prime Movers 9,071,493 4.71 427,267 3.24 293,916 (133,351)(86,998)(46,353)0 0 0
344.0 Generators 3,718 4.98 185 4.09 152 (33)(22)(11)0 0 0
345.0 Accessory Electric Equipment 13,820 4.47 619 6.68 923 304 198 106 0 0 0
Total 9,178,263 4.71 432,301 3.25 298,257 (134,044)(87,450)(46,594)0 0 0
LANCASTER CT
342.0 Fuel Holders, Producers & Access.91,978 4.98 4,581 3.67 3,376 (1,205)(785)(420)0 0 0
344.0 Generators 208,506 4.98 10,384 3.70 7,715 (2,669)(1,741)(928)0 0 0
300,484 4.98 14,965 3.69 11,091 (3,874)(2,526)(1,348)0 0 0
NORTHEAST TURBINE
341.0 Structures & Improvements 649,565 0.98 6,366 1.64 10,653 4,287 2,797 1,490 0 0 0
342.0 Fuel Holders, Producers & Access.31,460 - 0 2.93 0 0 0 0 0 0 0
343.0 Prime Movers 9,089,743 3.01 (264,021)0.81 (264,021)0 0 0 0 0 0
344.0 Generators 2,605,232 - 0 2.50 0 0 0 0 0 0 0
345.0 Accessory Electric Equipment 1,236,035 8.54 105,557 12.49 154,381 48,824 31,852 16,971 0 0 0
346.0 Miscellaneous Equipment 257,741 1.24 3,196 2.51 6,469 3,273 2,135 1,138 0 0 0
Total 13,869,776 1.47 (148,902)(0.67)(92,518)56,384 36,784 19,599 0 0 0
RATHDRUM TURBINE
341.0 Structures & Improvements 3,258,386 3.95 128,706 3.12 101,662 (27,044)(17,644)(9,400)0 0 0
342.0 Fuel Holders, Producers & Access.1,695,808 4.10 69,528 3.57 60,540 (8,988)(5,864)(3,124)0 0 0
343.0 Prime Movers 3,658,328 3.61 132,066 2.77 101,336 (30,730)(20,048)(10,682)0 0 0
344.0 Generators 48,858,107 3.37 1,646,518 3.77 1,841,951 195,433 127,501 67,932 0 0 0
345.0 Accessory Electric Equipment 2,567,151 3.56 91,391 5.89 151,205 59,814 39,023 20,791 0 0 0
Total 60,037,780 3.44 2,068,209 3.76 2,256,694 188,485 122,968 65,517 0 0 0
SOLAR
344.01 Generators 149,250 5.00 7,463 5.30 7,910 447 291 157 0 0 0
345.01 33,048 6.00 981 6.50 2,148 1,167 761 407 0 0 0
182,298 8,444 10,058 1,614 1,052 564 0 0 0
Total Other Production Plant 285,726,186 3.01 8,239,290 3.08 8,810,011 570,721 372,341 198,383 0 0 0
TOTAL GENERATION 1,095,316,784 2.58 27,980,581 2.19 24,026,378 (3,954,203)(2,579,716)(1,374,479)0 0 0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 5 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
TRANSMISSION PLANT
350.3 Removing Property of Others 1,487,566 1.26 18,743 1.24 18,446 (297)(194)(103)0 0 0
350.4 Land Rights 15,068,667 1.28 192,879 1.30 195,893 3,014 1,967 1,047 0 0 0
352.0 Structures & Improvements 16,718,576 1.61 269,169 1.65 275,857 6,688 4,363 2,325 0 0 0
353.0 Station Equipment 205,389,478 2.39 4,908,809 2.33 4,785,575 (123,234)(80,398)(42,836)0 0 0
354.0 Towers & Fixtures 17,122,353 1.87 320,188 1.80 308,202 (11,986)(7,820)(4,166)0 0 0
355.0 Poles & Fixtures 146,046,506 1.84 2,681,716 1.38 2,015,442 (666,274)(434,677)(231,596)0 0 0
356.0 OH Conductor & Devices 112,872,491 1.93 2,178,043 1.59 1,794,673 (383,370)(250,110)(133,260)0 0 0
357.0 UG Conduit 2,605,488 1.58 41,167 1.64 42,730 1,563 1,020 543 0 0 0
358.0 UG Conductor & Devices 2,330,072 1.73 40,310 2.02 47,067 6,757 4,409 2,348 0 0 0
359.0 Roads & Trails 1,872,246 1.65 30,892 1.66 31,079 187 122 65 0 0 0
Total 521,513,443 2.05 10,681,916 1.82 9,514,964 (1,166,952)(761,318)(405,633)0 0 0
DISTRIBUTION PLANT - IDAHO
360.4 Land - Easements 1,701,811 1.28 21,783 1.34 22,804 1,021 0 1,021 0 0 0
361.0 Structures & Improvements 5,201,943 1.80 93,635 1.62 84,271 (9,364)0 (9,364)0 0 0
362.0 Station Equipment 37,019,347 2.60 962,447 1.97 729,281 (233,166)0 (233,167)0 0 0
364.0 Poles, Towers & Fixtures 97,629,855 2.66 2,596,955 2.31 2,255,250 (341,705)0 (341,704)0 0 0
365.0 OH Conductor & Devices 64,502,634 2.46 1,586,767 2.82 1,818,975 232,208 0 232,208 0 0 0
366.0 UG Conduit 31,309,614 2.71 848,491 2.71 848,490 (1)0 (2)0 0 0
367.0 UG Conductor & Devices 49,418,587 4.24 2,095,364 5.63 2,782,267 686,903 0 686,902 0 0 0
368.0 Line Transformers 65,567,248 2.00 1,311,345 2.11 1,383,469 72,124 0 72,124 0 0 0
369.1 OH Services 17,367,824 1.69 293,516 2.92 507,140 213,624 0 213,624 0 0 0
369.3 UG Services - Other 29,504,196 1.59 469,117 2.57 758,258 289,141 0 289,141 0 0 0
370.1 Meters 20,865,122 2.39 711,068 7.65 1,533,585 822,517 0 822,516 0 0 0
373.1 Street Lighting & Signal Sys-Mercury Vapor 1,688,006 1.08 18,230 1.36 22,957 4,727 0 4,727 0 0 0
373.2 Street Lighting & Signal Sys-UG Conductor 1,583,779 1.23 19,480 1.91 30,250 10,770 0 10,770 0 0 0
373.3 Street Lighting & Signal Sys-Decorative 3,807,580 1.02 38,837 2.45 93,286 54,449 0 54,449 0 0 0
373.4 Street Lighting & Signal Sys-Sodium Vapor 7,029,876 2.82 198,243 3.48 244,640 46,397 0 46,397 0 0 0
Total 434,197,422 2.59 11,265,278 3.02 13,114,923 1,849,645 0 1,849,642 0 0 0
DISTRIBUTION PLANT - WASHINGTON
360.4 Land - Easements 160,933 1.28 2,060 1.34 2,157 97 97 0 0 0 0
361.0 Structures & Improvements 12,448,595 1.80 224,075 1.62 201,667 (22,408)(22,408)0 0 0 0
362.0 Station Equipment 69,208,610 2.60 1,799,480 1.97 1,363,410 (436,070)(436,070)0 0 0 0
364.0 Poles, Towers & Fixtures 153,920,695 2.66 4,095,044 2.31 3,555,568 (539,476)(539,476)0 0 0 0
365.0 OH Conductor & Devices 104,319,570 2.46 2,566,056 2.82 2,941,812 375,756 375,756 0 0 0 0
366.0 UG Conduit 52,526,536 2.71 1,423,469 2.71 1,423,469 0 0 0 0 0 0
367.0 UG Conductor & Devices 89,514,408 6.38 5,711,425 5.63 5,039,661 (671,764)(671,764)0 0 0 0
368.0 Line Transformers 130,670,534 2.00 2,613,424 2.11 2,757,148 143,724 143,724 0 0 0 0
369.1 OH Services 28,759,690 1.69 486,039 2.92 839,783 353,744 353,744 0 0 0 0
369.2 UG Services - Spokane Network 2,931,477 1.59 46,610 2.73 80,029 33,419 33,419 0 0 0 0
369.3 UG Services - Other 46,715,950 1.59 742,784 2.57 1,200,600 457,816 457,816 0 0 0 0
370.0 Meters 26,946,426 2.39 430,456 3.39 1,013,186 582,730 582,730 0 0 0 0
373.1 Street Lighting & Signal Sys-Mercury Vapor 3,086,219 1.08 (8,193)1.36 41,973 50,166 50,166 0 0 0 0
373.2 Street Lighting & Signal Sys-UG Conductor 1,326,787 1.23 16,319 1.91 25,342 9,023 9,023 0 0 0 0
373.3 Street Lighting & Signal Sys-Decorative 4,427,500 1.02 45,160 2.45 108,474 63,314 63,314 0 0 0 0
373.4 Street Lighting & Signal Sys-Sodium Vapor 12,357,905 2.82 348,493 3.48 430,055 81,562 81,562 0 0 0 0
Total 739,321,835 2.79 20,542,701 2.84 21,024,334 481,633 481,633 0 0 0 0
ELECTRIC GENERAL PLANT - ED AN
370.0 Meters 157,018 3.28 5,150 3.76 5,904 754 492 262 0 0 0
390.1 Structures & Improvements 3,262,256 1.85 59,919 1.67 54,480 (5,439)(3,646)(1,794)0 0 0
391.1 Computer Equipment 2,278,029 17.67 402,528 21.28 41,688 (360,840)(241,867)(118,973)0 0 0
393.0 Stores Equipment 369,845 2.25 8,322 4.58 16,939 8,617 5,776 2,841 0 0 0
394.0 Tools, Shop & Garage Equipment 1,772,190 4.22 74,786 4.78 84,711 9,925 6,652 3,272 0 0 0
395.0 Laboratory Equipment 776,035 7.72 59,910 13.73 106,550 46,640 31,262 15,378 0 0 0
397.0 Communication Equipment 35,233,681 5.84 1,902,619 2.81 990,066 (912,553)(611,675)(300,877)0 0 0
398.0 Miscellaneous Equipment 14,649 2.37 347 13.31 1,950 1,603 1,074 529 0 0 0
Total 43,863,703 6.11 2,513,581 2.97 1,302,288 (1,211,293)(811,932)(399,362)0 0 0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 6 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
ELECTRIC GENERAL PLANT - ED ID
390.1 Structures & Improvements 1,973,731 1.85 36,514 1.67 32,961 (3,553)0 (3,553)0 0 0
391.1 14,649 2.85 3,182 21.60 3,164 (18)0 (18)0 0 0
393.0 Stores Equipment 14,745 2.25 332 4.58 675 343 0 343 0 0 0
394.0 Tools, Shop & Garage Equipment 370,781 4.22 15,647 4.78 17,723 2,076 0 2,076 0 0 0
395.0 Laboratory Equipment 95,422 7.72 7,367 13.73 13,101 5,734 0 5,734 0 0 0
397.0 Communication Equipment 2,687,642 5.38 144,728 2.81 75,312 (69,416)0 (69,416)0 0 0
398.0 Miscellaneous Equipment 2,299 2.35 54 13.31 306 252 0 252 0 0 0
Total 5,159,269 4.18 207,824 2.78 143,242 (64,582)0 (64,582)0 0 0
ELECTRIC GENERAL PLANT - ED WA
390.1 Structures & Improvements 487,645 1.85 9,005 1.67 8,144 (861)(861)0 0 0 0
391.1 Computer Equipment 2,607,570 19.83 517,081 0 (517,081)(517,081)0 0 0 0
393.0 Stores Equipment 10,739 2.25 242 4.58 492 250 250 0 0 0 0
394.0 Tools, Shop & Garage Equipment 1,151,597 4.22 48,597 4.78 55,046 6,449 6,449 0 0 0 0
395.0 Laboratory Equipment 175,888 7.72 13,578 13.73 24,149 10,571 10,571 0 0 0 0
397.0 Communication Equipment 7,453,572 5.40 402,493 2.81 209,445 (193,048)(193,048)0 0 0 0
Total 11,887,011 6.02 990,996 2.50 297,276 (693,720)(693,720)0 0 0 0
COMMON PLANT
GENERAL PLANT - CD AA
389.3 Removing Property of Others 1,709,412 1.16 19,829 1.56 26,667 6,838 3,302 1,624 919 441 551
390.1 Structures & Improvements 57,502,872 1.85 1,063,803 2.00 1,150,057 86,254 41,652 20,488 11,595 5,561 6,958
391.0 Office Furniture & Equipment 8,085,131 9.62 777,790 17.63 1,425,409 647,619 312,738 153,833 87,056 41,750 52,244
391.1 Computer Equipment 39,454,553 19.83 7,825,010 23.70 9,350,729 1,525,719 736,776 362,412 205,093 98,357 123,079
394.0 Tools, Shop & Garage Equipment 6,237,056 4.25 265,075 4.93 307,487 42,412 20,481 10,074 5,702 2,735 3,421
395.0 Laboratory Equipment 355,663 3.27 11,630 14.29 50,824 39,194 18,927 9,310 5,269 2,526 3,162
397.0 Communication Equipment 9,445,327 7.24 724,166 3.40 321,141 (403,025)(194,622)(95,733)(54,176)(25,981)(32,512)
397.2 Communication Equipment-Portable 2,088,168 7.80 162,877 11.95 249,536 86,659 41,848 20,585 11,649 5,587 6,991
397.7 Communication Equipment-Lease 515,853 - 0 0.00 0 0 0 0 0 0 0
398.0 Miscellaneous Equipment 390,402 7.28 28,421 40.48 158,035 129,614 62,591 30,788 17,424 8,356 10,456
Total 125,784,437 8.27 10,878,601 10.37 13,039,885 2,161,284 1,043,693 513,381 290,531 139,332 174,350
GENERAL PLANT - CD AN
389.3 Removing Property of Others 25,277 1.16 293 1.56 394 101 53 26 13 7 0
389.4 Land Easements 39,787 3.15 1,253 0.39 155 (1,098)(579)(285)(159)(76)0
390.1 Structures & Improvements 5,311,990 1.85 98,272 2.00 106,240 7,968 4,202 2,067 1,149 551 0
391.1 64,110 2.85 12,713 21.60 13,848 1,135 598 295 163 79 0
393.0 Stores Equipment 1,564,329 3.22 50,371 4.33 67,735 17,364 9,155 4,503 2,504 1,201 0
394.0 Tools, Shop & Garage Equipment 301,172 4.25 9,235 4.93 14,848 5,613 2,960 1,456 809 388 0
395.0 Laboratory Equipment 180,869 3.27 5,914 14.29 25,846 19,932 10,509 5,169 2,875 1,379 0
397.0 Communication Equipment 6,706,500 7.24 184,413 3.40 228,021 43,608 22,993 11,310 6,289 3,016 0
397.2 Communication Equipment-Portable 651,784 7.80 50,839 11.95 77,888 27,049 14,262 7,016 3,901 1,871 0
398.0 Miscellaneous Equipment 5,038 7.28 367 40.48 2,039 1,672 882 434 241 116 0
Total 14,850,856 2.72 413,670 3.62 537,014 123,344 65,035 31,991 17,785 8,532 0
GENERAL PLANT - CD ID
390.1 Structures & Improvements 4,802,372 1.85 88,844 2.00 96,047 7,203 0 5,667 0 1,537 0
393.0 Stores Equipment 188,321 3.22 6,064 4.33 8,154 2,090 0 1,644 0 446 0
394.0 Tools, Shop & Garage Equipment 9,141 4.25 0 0.00 0 0 0 0 0 0 0
395.0 Laboratory Equipment 3,876 3.27 127 14.29 554 427 0 336 0 91 0
397.0 Communication Equipment 4,052,986 7.24 293,436 3.40 137,802 (155,634)0 (122,424)0 (33,210)0
397.2 Communication Equipment-Portable 0 - 0 11.95 0 0 0 0 0 0 0
398.0 Miscellaneous Equipment 52 7.26 4 40.48 21 17 0 14 0 3 0
Total 9,056,748 4.39 388,475 2.68 242,578 (145,897)0 (114,763)0 (31,133)0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 7 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
GENERAL PLANT - CD WA
390.1 Structures & Improvements 6,752,745 1.85 124,942 2.00 135,055 10,113 7,956 0 2,158 0 0
393.0 Stores Equipment 143,165 3.22 4,610 4.33 6,199 1,589 1,250 0 339 0 0
394.0 Tools, Shop & Garage Equipment 35,984 - 0 0.00 0 0 0 0 0 0 0
395.0 Laboratory Equipment 12,143 3.27 397 14.29 1,735 1,338 1,053 0 285 0 0
397.0 Communication Equipment 464,257 - 0 3.40 0 0 0 0 0 0 0
397.2 Communication Equipment-Portable 0 0 11.95 0 0 0 0 0 0 0
398.0 Miscellaneous Equipment 39 7.30 3 40.48 16 13 11 0 2 0 0
Total 7,408,333 2.09 129,952 1.93 143,005 13,053 10,270 0 2,784 0 0
GAS PLANT
UNDERGROUND STORAGE
350.2 Rights of Way 59,812 1.69 1,011 1.85 1,107 96 0 0 67 30 0
351.1 Structures & Improvements 853,305 1.44 12,288 1.51 12,885 597 0 0 415 182 0
351.2 Compressor Station 282,549 1.44 4,069 1.38 3,899 (170)0 0 (118)(52)0
351.3 Measuring & Regulating Station 52,850 1.44 761 1.37 724 (37)0 0 (26)(12)0
351.4 Office 110,236 1.44 1,587 1.60 1,764 177 0 0 123 54 0
351.41 Pump House 61,656 1.44 888 1.37 845 (43)0 0 (30)(13)0
352.0 Storage Wells 12,482,373 1.73 215,945 1.15 143,547 (72,398)0 0 (50,375)(22,023)0
352.2 Reservoirs 203,330 2.35 4,778 2.36 4,799 21 0 0 14 6 0
352.3 Cushion Natural Gas 5,359,690 1.88 100,762 0.42 22,511 (78,251)0 0 (54,447)(23,804)0
353.0 Lines 1,044,477 2.36 24,650 1.51 15,772 (8,878)0 0 (6,177)(2,700)0
354.0 Compressor Station Equipment 11,485,755 1.81 207,892 1.87 214,784 6,892 0 0 4,796 2,096 0
355.0 Measuring & Regulating Equipment 213,733 4.88 10,294 27.71 59,226 48,932 0 0 34,046 14,885 0
356.0 Purification Equipment 407,617 2.35 9,568 1.36 5,544 (4,024)0 0 (2,799)(1,224)0
357.0 Other Equipment 1,485,004 2.01 29,849 2.20 32,670 2,821 0 0 1,963 858 0
Total 34,102,387 1.83 624,342 1.53 520,077 (104,265)0 0 (72,548)(31,717)0
DISTRIBUTION PLANT - GD AN
375.0 Structures & Improvements 21,450 1.96 420 1.83 393 (27)0 0 (19)(8)0
376.0 Mains 2,512,521 1.81 45,477 2.39 60,049 14,572 0 0 10,133 4,439 0
378.0 Measuring/Regulating Station Equipment 57,440 3.06 1,758 3.58 2,056 298 0 0 208 90 0
379.0 Measuring/Regulating City Gate Equipment 0 3.08 0 2.87 0 0 0 0 0 0 0
Total 2,591,411 1.87 47,655 2.41 62,498 14,843 0 0 10,322 4,521 0
DISTRIBUTION PLANT - IDAHO
374.4 Land - Easements 63,135 1.28 808 2.01 1,269 461 0 0 0 461 0
375.0 Structures & Improvements 269,267 1.96 5,278 1.83 4,928 (350)0 0 0 (350)0
376.0 Mains 81,222,184 1.81 1,470,122 2.39 1,941,210 471,088 0 0 0 471,088 0
378.0 Measuring/Regulating Station Equipment 2,054,167 3.06 62,858 3.58 73,539 10,681 0 0 0 10,681 0
379.0 Measuring/Regulating City Gate Equipment 4,186,573 3.08 128,946 2.87 120,155 (8,791)0 0 0 (8,791)0
380.0 Services 47,581,908 2.77 1,318,261 2.42 1,151,482 (166,779)0 0 0 (166,779)0
381.0 Meters 21,203,965 3.20 679,853 2.76 608,554 (71,299)0 0 0 (71,299)0
385.0 Measuring/Regulating Industrial Equipment 628,040 1.85 11,619 1.88 11,807 188 0 0 0 188 0
Total 157,209,239 2.34 3,677,745 2.49 3,912,944 235,199 0 0 0 235,199 0
DISTRIBUTION PLANT - WASHINGTON
374.4 Land - Easements 1,098 1.28 14 2.01 22 8 0 0 8 0 0
375.0 Structures & Improvements 516,113 1.96 10,116 1.83 9,445 (671)0 0 (671)0 0
376.0 Mains 145,769,579 1.81 2,638,453 2.39 3,483,893 845,440 0 0 845,440 0 0
378.0 Measuring/Regulating Station Equipment 3,154,465 3.06 96,527 3.58 112,930 16,403 0 0 16,403 0 0
379.0 Measuring/Regulating City Gate Equipment 1,797,027 3.08 55,348 2.87 51,575 (3,773)0 0 (3,773)0 0
380.0 Services 97,819,595 2.78 2,713,733 2.42 2,367,234 (346,499)0 0 (346,499)0 0
381.0 Meters 43,331,294 3.23 1,398,205 3.24 1,243,608 (154,597)0 0 (154,597)0 0
385.0 Measuring/Regulating Industrial Equipment 2,343,125 2.43 56,938 1.88 44,051 (12,887)0 0 (12,887)0 0
Total 294,732,296 2.37 6,969,334 2.48 7,312,758 343,424 0 0 343,424 0 0
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 8 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
GAS GENERAL PLANT - GD AN
391.1 6,650 4.04 1,319 21.60 1,436 117 0 0 81 36 0
394.0 Tools, Shop & Garage Equipment 429,651 4.69 20,151 4.00 17,186 (2,965)0 0 (2,003)(961)0
395.0 Laboratory Equipment 119,462 4.54 5,424 16.74 19,998 14,574 0 0 9,850 4,724 0
Total 555,763 10.77 26,894 6.95 38,620 11,726 0 0 7,928 3,799 0
GAS GENERAL PLANT - GD ID
394.0 Tools, Shop & Garage Equipment 444,947 4.69 20,868 4.00 17,798 (3,070)0 0 0 (3,070)0
395.0 Laboratory Equipment 22,304 4.54 1,013 16.74 3,734 2,721 0 0 0 2,721 0
397.0 Communication Equipment 449,761 4.36 19,610 2.86 12,863 (6,747)0 0 0 (6,747)0
Total 917,012 4.87 41,491 3.75 34,395 (7,096)0 0 0 (7,096)0
GAS GENERAL PLANT - GD WA
390.1 Structures & Improvements 1,879,442 2.96 55,632 3.53 66,344 10,712 0 0 10,712 0 0
393.0 Stores Equipment 84,271 3.93 3,312 4.65 3,919 607 0 0 607 0 0
394.0 Tools, Shop & Garage Equipment 1,255,806 4.69 59,022 4.00 50,232 (8,790)0 0 (8,790)0 0
395.0 Laboratory Equipment 68,391 4.54 3,105 16.74 11,449 8,344 0 0 8,344 0 0
397.0 Communication Equipment 556,417 4.36 24,260 2.86 15,914 (8,346)0 0 (8,346)0 0
Total 3,844,327 4.43 145,331 3.85 147,858 2,527 0 0 2,527 0 0
COMMON GAS GENERAL PLANT - GD AA
391.0 Office Furniture & Equipment 378,871 9.62 36,447 6.49 24,589 (11,858)0 0 (5,718)(2,742)(3,400)
391.1 Computer Equipment 53,705 19.83 10,650 21.60 11,600 950 0 0 458 220 273
394.0 Tools, Shop & Garage Equipment 1,320,758 5.11 67,491 5.06 66,830 (661)0 0 (319)(153)(190)
395.0 Laboratory Equipment 82,554 4.49 3,707 7.16 5,911 2,204 0 0 1,063 510 632
397.0 Communication Equipment 992,932 5.13 50,937 3.84 38,129 (12,808)0 0 (6,175)(2,961)(3,672)
Total 2,828,820 5.93 169,232 5.20 147,059 (22,173)0 0 (10,691)(5,126)(6,357)
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 9 of 14
AVISTA UTILITIES
Depreciation Study - Study Adjustment Summary
For the Year Ended June 30, 2012
[1][2][3][4][5][6][7][8][9][10][11][12]
Account
Number Description
June 30, 2012
EOP Plant
Balance
Existing
Rate
Adjusted
Annual
Deprec. (EOP)
Proposed
Study Rate
Proposed
Annual
Deprec. (EOP)
Increase or
(Decrease)
Washington
Electric
Allocation
Idaho Electric
Allocation
Washington
Natural Gas
Allocation
Idaho Natural
Gas Allocation
Oregon
Natural Gas
Allocation
GAS PLANT - OREGON
UNDERGROUND STORAGE
351.2 Compressor Station 1,044 1.44 13 1.92 20 7 0 0 0 0 7
351.4 Office 17,663 1.44 254 1.93 341 87 0 0 0 0 87
352.0 Storage Wells 894,130 1.73 15,468 2.02 18,061 2,593 0 0 0 0 2,593
352.2 Reservoirs 1,464,162 2.35 34,408 2.21 32,358 (2,050)0 0 0 0 (2,050)
352.3 Cushion Natural Gas 450,620 1.88 8,472 1.80 8,111 (361)0 0 0 0 (361)
353.0 Lines 62,304 2.36 1,470 1.80 1,121 (349)0 0 0 0 (349)
354.0 Compressor Station Equipment 2,865,217 1.81 51,860 2.02 57,877 6,017 0 0 0 0 6,017
355.0 4,267 2.81 208 27.71 1,182 974 0 0 0 0 974
357.0 Other Equipment 7,961 2.01 160 2.47 197 37 0 0 0 0 37
Total 5,767,368 1.90 112,313 2.07 119,268 6,955 0 0 0 0 6,955
DISTRIBUTION PLANT
374.4 Land - Easements 96,478 1.28 1,235 2.01 1,939 704 0 0 0 0 704
375.0 Structures & Improvements 267,099 2.25 6,010 1.85 4,941 (1,069)0 0 0 0 (1,069)
376.0 Mains 139,318,513 1.31 1,825,073 2.08 2,897,825 1,072,752 0 0 0 0 1,072,752
378.0 Measuring/Regulating Station Equipment 3,838,661 1.44 55,258 2.97 114,008 58,750 0 0 0 0 58,750
379.0 Measuring/Regulating City Gate Equipment 1,481,613 1.45 21,484 2.76 40,893 19,409 0 0 0 0 19,409
380.0 Services 58,547,705 1.78 1,042,149 1.83 1,071,423 29,274 0 0 0 0 29,274
381.0 Meters 36,020,309 2.34 842,875 3.30 1,149,048 306,173 0 0 0 0 306,173
385.0 Measuring/Regulating Industrial Equipment 1,246,470 0.65 8,102 1.29 16,079 7,977 0 0 0 0 7,977
387.0 Other Equipment 539 - 0 0.00 0 0 0 0 0 0 0
Total 240,817,387 1.58 3,802,186 2.20 5,296,156 1,493,970 0 0 0 0 1,493,970
GAS GENERAL PLANT
390.1 Structures & Improvements 3,282,363 0.62 20,351 1.72 56,457 36,106 0 0 0 0 36,106
393.0 Stores Equipment 57,227 4.22 2,415 4.89 2,798 383 0 0 0 0 383
394.0 Tools, Shop & Garage Equipment 920,755 9.20 84,709 5.35 49,260 (35,449)0 0 0 0 (35,449)
395.0 Laboratory Equipment 187,966 12.41 23,327 17.63 33,138 9,811 0 0 0 0 9,811
397.0 Communication Equipment 956,848 14.67 122,381 6.71 64,205 (58,176)0 0 0 0 (58,176)
398.0 Miscellaneous Equipment 2,367 4.18 99 5.07 120 21 0 0 0 0 21
Total 5,407,526 4.99 253,282 3.81 205,978 (47,304)0 0 0 0 (47,304)
TOTAL PLANT STUDIED 3,757,133,377 101,863,380 101,183,498 (679,882)(3,246,055)36,195 592,062 316,311 1,621,614
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 10 of 14
AVISTA UTILITIES
For the Year Ended June 30, 2012
Electric:
Account
Number
Average
Service
Life Curve
Net
Salvage
Average
Service
Life Curve
Net
Salvage
Steam Production Plant
310.3 Removing Other Property SQ 0 SQ 0
310.4 Easements SQ 0 SQ 0
311.0 Structures & Improvements 65 S1.5 (5)70 S1.5 (10)
311.1 Structures & Improvements - Landfill 50 S3 0 50 S3 0
312.0 Boiler Plant Equipment 60 R1 (10)60 R1 (10)
314.0 Turbogenerator Units 50 O1 (10)40 R0.5 (5)
315.0 Accessory Electric Equipment 55 S1.5 (5)50 R3 0
316.0 Misc. Power Plant Equipment 50 R2 0 53 R2 0
Hydraulic Production Plant
330.3 Removing Property of Others 100 R4 0 100 R4 0
330.31 Removing Property of Others-Conservation 75 R3 0 100 R4 0
330.4 Land Easements 75 R3 0 75 R3 0
330.41 Land Easements-Conservation 75 R3 0 75 R3 0
331.0 Structures & Improvements 110 R0.5 (5)110 R2 (20)
331.1 Structures & Improvements-Fish & Wildlife 50 R2.5 0 50 S2.5 0
331.2 Structures & Improvements-Recreation 50 R1 0 50 S0.5 (5)
331.26 Structures & Improvements-Rec Info 50 R1 0 45 R2.5 0
332.0 Reservoirs, Dams & Waterways 100 R1.5 0 100 R1 0
332.1 Reservoirs, Dams & Waterways-Fish & Wildlife 60 S1 0 60 S1 0
332.15 Reservoirs, Dams & Waterways-Fish & Wildlife 60 S1 0 60 S1 0
332.2 Reservoirs, Dams & Waterways-Recreation 60 S1 0 60 S1 0
333.0 Waterwheels, Turbines & Generators 60 R1.5 (5)65 R1.5 (10)
334.0 Accessory Electric Equipment 45 R2.5 0 38 R2.5 (5)
335.0 Misc. Power Plant Equipment 65 R1 0 65 R1.5 0
335.1 Misc. Power Plant Equipment-Fish & Wildlife 40 R3 0 40 R3 0
335.2 Misc. Power Plant Equipment-Recreation 40 R3 0 40 R3 0
336.0 Roads, Railroads & Bridges 60 S2.5 0 55 S2 0
Other Production Plant
341.0 Structures & Improvements SQ 0 55 S4 0
342.0 Fuel Holders, Producers & Access.55 R3 0 55 R3 (10)
343.0 Prime Movers 50 S2.5 0 55 S2.5 0
344.0 Generators 45 R3 0 45 R1 0
344.01 Generators - Solar 25 S2.5 0
345.0 Accessory Electric Equipment 40 S1.5 0 20 S2 (5)
346.0 Miscellaneous Equipment SQ 0 35 R3 0
Electric Transmission Plant
350.3 Removing Property of Others 75 R4 0 75 R4 0
350.4 Land Rights 75 R4 0 75 R4 0
352.0 Structures & Improvements 60 R4 (5)60 S2 (5)
353.0 Station Equipment 47 R3 (15)45 R2.5 (10)
354.0 Towers & Fixtures 70 S3 (20)70 R4 (15)
355.0 Poles & Fixtures 60 R3 (30)65 R2.5 (15)
356.0 OH Conductor & Devices 60 R3 (25)65 R2.5 (10)
357.0 UG Conduit 60 R4 0 60 R4 0
358.0 UG Conductor & Devices 55 S3 0 50 S2 0
359.0 Roads & Trails 65 R4 0 65 R4 0
Electric Distribution Plant
360.4 Land - Easements 75 R4 0
361.0 Structures & Improvements 55 R3 (10)60 R2.5 (10)
362.0 Station Equipment 42 R1.5 (10)45 R1.5 0
364.0 Poles, Towers & Fixtures 50 R2.5 (25)55 R2.5 (25)
365.0 OH Conductor & Devices 50 R2.5 (15)50 R3 (20)
366.0 UG Conduit 45 R3 (10)50 S2 (25)
Current Parameters Proposed Parameters
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 11 of 14
AVISTA UTILITIES
For the Year Ended June 30, 2012
367-ID UG Conductor & Devices 35 S2 (15)28 S2 (20)
367-WA UG Conductor & Devices 28 L4 (15)28 S2 (20)
368.0 Line Transformers 44 R2 (5)44 R2 (5)
369.1 Services 60 R3 (25)55 R4 (40)
369.2 Undergrd Services 60 R3 (25)55 R4 (40)
369.3 Undergrd Services - Other 60 R3 (25)55 R4 (40)
370.1 Meters - ID 38 S1 0 18 L0.5 0
370.2 Meters - ID AMR 38 S1 0 15 S2.5 0
370.2 Meters - WA 38 S1 0 35 S0 0
373.1 Mercury Vapor 32 R2.5 (15)35 R2.5 (25)
373.2 Undergrd Conductor 32 R2.5 (15)35 R2.5 (25)
373.3 Decorative & Metal Standards 32 R2.5 (15)35 R2.5 (25)
373.4 High Pressure Sodium Vapor Lights 32 R2.5 (5)35 R2.5 (30)
Electric General Plant
390.1 Structures & Improvements 55 S2 (5)48 S2 (5)
391.1 Computer Equipment 5 SQ 0 5 SQ 0
392.0 Transportation Equipment 11 S3 10 15 L2.5 20
393.0 Stores Equipment 25 SQ 0 25 SQ 0
394.0 Tools, Shop & Garage Equipment 20 SQ 0 20 SQ 0
395.0 Laboratory Equipment 15 SQ 0 15 SQ 0
396.0 Power Operated Equipment 15 L2 10 16 S0.5 5
397.0 Communication Equipment 15 SQ 0 15 SQ 0
398.0 Miscellaneous Equipment 10 SQ 0 10 SQ 0
Gas Underground Storage
350.2 Rights of Way 50 R3 0 50 R3 0
351.1 Structures & Improvements 55 S2.5 (5)55 S2.5 (5)
351.2 Compressor Station 55 S2.5 (5)55 S2.5 (5)
351.3 Measuring & Regulating Station 55 S2.5 (5)55 S2.5 (5)
351.4 Office 55 S2.5 (5)55 S2.5 (5)
351.4 Pump House 55 S2.5 (5)55 S2.5 (5)
352.0 Storage Wells 50 R3 (10)50 R3 0
352.2 Reservoirs 45 R3 0 45 R4 0
352.3 Cushion Natural Gas 50 R4 0 50 R4 0
353.0 Lines 55 S2.5 (25)55 S2.5 0
354.0 Compressor Station Equipment 45 S4 (10)50 S2.5 0
355.0 Measuring & Regulating Equipment 35 R3 (10)35 R3 0
356.0 Purification Equipment 30 S3 0 30 S3 0
357.0 Other Equipment 40 S2.5 0 40 R2 0
Gas Distribution Plant
374.4 Land - Easements 50 R3 0
375.0 Structures & Improvements 50 R2.5 (5)50 R2.5 0
376.0 Mains 65 R3 (25)55 R2.5 (30)
378.0 Measuring/Regulating Station Equipment 36 R1.5 (5)35 R1.5 (15)
379.0 Measuring/Regulating City Gate Equipment 36 R2 (5)40 S0.5 (15)
380.0 Services 45 R4 (25)45 R2.5 (20)
381.0 Meters 40 S2.5 (10)36 R1.5 (2)
385.0 Measuring/Regulating Industrial Equipment 45 R3 (5)50 R2 (15)
Gas General Plant
390.1 Structures & Improvements 35 S.05 (5)30 S1 0
392.0 Transportation Equip Class 7&8 11 S3 5 15 L2.5 10
393.0 Stores Equipment 25 SQ 0 25 SQ 0
394.0 Tools, Shop & Garage Equipment 20 SQ 0 20 SQ 0
395.0 Laboratory Equipment 15 SQ 0 15 SQ 0
396.0 Power Operated Equip 15 L2 10 16 S0.5 20
397.0 Communication Equipment 15 SQ 0 15 SQ 0
398.0 Miscellaneous Equipment
GAS PLANT - OREGON
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 12 of 14
AVISTA UTILITIES
For the Year Ended June 30, 2012
Natural Gas Storage and Processing Plant
351.2 Compressor Station 55 S2.5 (5)
351.4 Office 55 S2.5 (5)
352.0 Storage Wells 50 R3 0
352.2 Reservoirs 45 R4 0
352.3 Non-Recoverable 50 R4 0
353.0 Lines 55 S2.5 0
354.0 Compressor Station 50 S2.5 0
357.0 Other Equipment 40 R2 0
DISTRIBUTION PLANT
374.4 Land - Easements 50 R3 0
375.0 Structures & Improvements 55 S4 (5)50 R2.5 (5)
376.0 Mains 70 L4 (25)55 R2.5 (30)
378.0 Measuring/Regulating Station Equipment 35 R1.5 (5)35 R1.5 (15)
379.0 Measuring/Regulating City Gate Equipment 45 S5 (5)40 S0.5 (15)
380.0 Services 50 R4 (25)45 R2.5 (20)
381.0 Meters 45 S3.5 (10)36 R1.5 (2)
385.0 Measuring/Regulating Industrial Equipment 45 R3 (5)50 R2 (15)
387.0 Other Equipment 15 R4 0 12 S3 0
GAS GENERAL PLANT
390.1 Structures & Improvements 35 R1.5 (5)30 S1 0
391.1 Computer Equipment 5 SQ 0 15 SQ 0
393.0 Stores Equipment 25 SQ 0 25 SQ 0
394.0 Tools, Shop & Garage Equipment 20 SQ 0 20 SQ 0
395.0 Laboratory Equipment 15 SQ 0 15 SQ 0
396.0 Power Operated Equipment 20 S1 10 16 S0.5 20
397.0 Communication Equipment 15 SQ 0 15 SQ 0
397.2 Communication Equipment - Portable 10 SQ 0 20 SQ 0
Transportation Equipment
ELECTRIC TRANSPORTATION AND POWER OPERATED EQUIPMENT
392.2 Transportation Equipment - Light Trucks 10 R2 10
392.3 Transportation Equipment - Medium Trucks 12 L4 10
392.4 Transportation Equipment - Heavy Trucks 15 L3 15
392.5 Transportation Equipment - Other 15 L0 5
396.3 Power Operated Equipment - Medium Trucks 12 L4 10
396.4 Power Operated Equipment - Heavy Trucks 15 L3 15
396.5 Power Operated Equipment - Other 15 L0 5
GAS (WA and ID) TRANSPORTATION AND POWER OPERATED EQUIPMENT
392.2 Transportation Equipment - Light Trucks 10 R2 10
392.3 Transportation Equipment - Medium Trucks 12 L4 10
392.4 Transportation Equipment - Heavy Trucks 15 L3 15
392.5 Transportation Equipment - Other 15 L0 5
396.4 Power Operated Equipment - Heavy Trucks 15 L3 15
396.5 Power Operated Equipment - Other 15 L0 5
GAS (OR) TRANSPORTATION AND POWER OPERATED EQUIPMENT
392.2 Transportation Equipment - Light Trucks 10 R2 10
392.3 Transportation Equipment - Medium Trucks 12 L4 10
392.4 Transportation Equipment - Heavy Trucks 15 L3 15
392.5 Transportation Equipment - Other 15 L0 5
396.5 Power Operated Equipment - Other 15 L0 5
COMMON TRANSPORTATION AND POWER OPERATED EQUIPMENT
392.1 Transportation Equipment - Autos 6 L3 5
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 13 of 14
AVISTA UTILITIES
For the Year Ended June 30, 2012
392.2 Transportation Equipment - Light Trucks 10 R2 10
392.3 Transportation Equipment - Medium Trucks 12 L4 10
392.4 Transportation Equipment - Heavy Trucks 15 L3 15
392.5 Transportation Equipment - Other 15 L0 5
396.3 Power Operated Equipment - Medium Trucks 12 L4 10
396.5 Power Operated Equipment - Other 15 L0 5
Note: Accrual rate for the new CIS System installed in 2013 will be 6.67%
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 4, Page 14 of 14
AVISTA CORPORATION
SPOKANE, WASHINGTON

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS

RELATED TO ELECTRIC, GAS AND COMMON PLANT

AT DECEMBER 31, 2010

Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 1 of 616
AVISTA CORPORATION
Spokane, Washington
DEPRECIATION STUDY
CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC, GAS AND COMMON PLANT
AS OF DECEMBER 31, 2010
GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION
Harrisburg, Pennsylvania
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 2 of 616

Gannett Fleming, Inc.
Valuation and Rate Division
P.O. Box 67100 • Harrisburg, PA 17106-7100 | 207 Senate Avenue • Camp Hill, PA 17011-2316
t: 717.763.7211 • f: 717.763.4590
www.gannettfleming.com

March 23, 2012

Avista Corporation
1411 Mission Avenue
Spokane, WA 99220-3727

Attention Ms. Christy Burmeister-Smith
Vice President and Controller

Ladies and Gentlemen:

Pursuant to your request, we have conducted a depreciation study related to the
electric, gas and common plant of Avista Corporation. The study results include annual
depreciation rates as of December 31, 2010. The attached report presents a
description of the methods used in the estimation of depreciation, summaries of annual
and accrued depreciation, the statistical support for the life and net salvage estimates
and the detailed tabulations of annual and accrued depreciation.

Respectfully submitted,

GANNETT FLEMING, INC.

JOHN J. SPANOS
Vice President
Valuation and Rate Division

JJS/krm

053991

Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 3 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 4 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 5 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 6 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 7 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 8 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 9 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 10 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 11 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 12 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 13 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 14 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 15 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 16 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 17 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 18 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 19 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 20 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 21 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 22 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 23 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 24 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 25 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 26 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 27 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 28 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 29 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 30 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 31 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 32 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 33 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 34 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 35 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 36 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 37 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 38 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 39 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 40 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 41 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 42 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 43 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 44 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 45 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 46 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 47 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 48 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 49 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 50 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 51 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 52 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 53 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 54 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 55 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 56 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 57 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 58 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 59 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 60 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 61 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 62 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 63 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 64 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 65 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 66 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 67 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 68 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 69 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 70 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 71 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 72 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 73 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 74 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 75 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 76 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 77 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 78 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 79 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 80 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 81 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 82 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 83 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 84 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 85 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 86 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 87 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 88 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 89 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 90 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 91 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 92 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 93 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 94 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 95 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 96 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 97 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 98 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 99 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 100 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 101 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 102 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 103 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 104 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 105 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 106 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 107 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 108 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 109 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 110 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 111 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 112 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 113 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 114 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 115 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 116 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 117 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 118 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 119 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 120 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 121 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 122 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 123 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 124 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 125 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 126 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 127 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 128 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 129 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 130 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 131 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 132 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 133 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 134 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 135 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 136 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 137 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 138 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 139 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 140 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 141 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 142 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 143 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 144 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 145 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 146 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 147 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 148 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 149 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 150 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 151 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 152 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 153 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 154 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 155 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 156 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 157 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 158 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 159 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 160 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 161 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 162 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 163 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 164 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 165 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 166 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 167 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 168 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 169 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 170 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 171 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 172 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 173 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 174 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 175 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 176 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 177 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 178 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 179 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 180 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 181 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 182 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 183 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 184 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 185 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 186 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 187 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 188 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 189 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 190 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 191 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 192 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 193 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 194 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 195 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 196 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 197 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 198 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 199 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 200 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 201 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 202 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 203 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 204 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 205 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 206 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 207 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 208 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 209 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 210 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 211 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 212 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 213 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 214 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 215 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 216 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 217 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 218 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 219 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 220 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 221 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 222 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 223 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 224 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 225 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 226 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 227 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 228 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 229 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 230 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 231 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 232 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 233 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 234 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 235 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 236 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 237 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 238 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 239 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 240 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 241 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 242 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 243 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 244 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 245 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 246 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 247 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 248 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 249 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 250 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 251 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 252 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 253 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 254 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 255 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 256 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 257 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 258 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 259 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 260 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 261 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 262 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 263 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 264 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 265 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 266 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 267 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 268 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 269 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 270 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 271 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 272 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 273 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 274 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 275 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 276 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 277 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 278 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 279 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 280 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 281 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 282 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 283 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 284 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 285 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 286 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 287 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 288 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 289 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 290 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 291 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 292 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 293 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 294 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 295 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 296 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 297 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 298 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 299 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 300 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 301 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 302 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 303 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 304 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 305 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 306 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 307 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 308 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 309 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 310 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 311 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 312 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 313 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 314 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 315 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 316 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 317 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 318 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 319 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 320 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 321 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 322 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 323 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 324 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 325 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 326 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 327 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 328 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 329 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 330 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 331 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 332 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 333 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 334 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 335 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 336 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 337 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 338 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 339 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 340 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 341 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 342 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 343 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 344 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 345 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 346 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 347 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 348 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 349 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 350 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 351 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 352 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 353 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 354 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 355 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 356 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 357 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 358 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 359 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 360 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 361 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 362 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 363 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 364 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 365 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 366 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 367 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 368 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 369 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 370 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 371 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 372 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 373 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 374 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 375 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 376 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 377 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 378 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 379 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 380 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 381 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 382 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 383 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 384 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 385 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 386 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 387 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 388 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 389 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 390 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 391 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 392 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 393 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 394 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 395 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 396 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 397 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 398 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 399 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 400 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 401 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 402 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 403 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 404 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 405 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 406 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 407 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 408 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 409 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 410 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 411 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 412 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 413 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 414 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 415 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 416 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 417 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 418 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 419 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 420 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 421 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 422 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 423 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 424 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 425 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 426 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 427 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 428 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 429 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 430 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 431 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 432 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 433 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 434 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 435 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 436 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 437 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 438 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 439 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 440 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 441 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 442 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 443 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 444 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 445 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 446 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 447 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 448 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 449 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 450 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 451 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 452 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 453 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 454 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 455 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 456 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 457 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 458 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 459 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 460 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 461 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 462 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 463 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 464 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 465 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 466 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 467 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 468 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 469 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 470 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 471 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 472 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 473 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 474 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 475 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 476 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 477 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 478 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 479 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 480 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 481 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 482 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 483 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 484 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 485 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 486 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 487 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 488 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 489 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 490 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 491 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 492 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 493 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 494 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 495 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 496 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 497 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 498 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 499 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 500 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 501 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 502 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 503 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 504 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 505 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 506 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 507 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 508 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 509 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 510 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 511 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 512 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 513 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 514 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 515 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 516 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 517 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 518 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 519 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 520 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 521 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 522 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 523 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 524 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 525 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 526 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 527 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 528 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 529 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 530 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 531 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 532 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 533 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 534 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 535 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 536 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 537 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 538 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 539 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 540 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 541 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 542 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 543 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 544 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 545 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 546 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 547 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 548 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 549 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 550 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 551 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 552 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 553 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 554 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 555 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 556 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 557 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 558 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 559 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 560 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 561 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 562 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 563 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 564 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 565 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 566 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 567 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 568 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 569 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 570 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 571 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 572 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 573 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 574 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 575 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 576 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 577 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 578 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 579 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 580 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 581 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 582 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 583 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 584 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 585 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 586 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 587 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 588 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 589 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 590 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 591 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 592 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 593 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 594 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 595 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 596 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 597 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 598 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 599 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 600 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 601 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 602 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 603 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 604 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 605 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 606 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 607 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 608 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 609 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 610 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 611 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 612 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 613 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 614 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 615 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 5, Page 616 of 616
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 1 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 2 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 3 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 4 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 5 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 6 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 7 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 8 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 9 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 10 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 11 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 12 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 13 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 14 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 15 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 16 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 17 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 18 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 19 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 20 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 21 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 22 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 23 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 24 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 25 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 26 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 27 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 28 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 29 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 30 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 31 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 32 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 33 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 34 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 35 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 36 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 37 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 38 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 39 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 40 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 41 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 42 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 43 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 44 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 45 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 46 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 47 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 48 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 49 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 50 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 51 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 52 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 53 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 54 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 55 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 56 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 57 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 58 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 59 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 60 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 61 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 62 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 63 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 64 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 65 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 66 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 67 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 68 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 69 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 70 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 71 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 72 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 73 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 74 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 75 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 76 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 77 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 78 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 79 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 80 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 81 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 82 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 83 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 84 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 85 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 86 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 87 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 88 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 89 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 90 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 91 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 92 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 93 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 94 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 95 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 96 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 97 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 98 of 99
Exhibit No. 11
Case Nos. AVU-E-12-08 and AVU-G-12-07
D. DeFelice, Avista
Schedule 6, Page 99 of 99