20230201Spanos Exhibit 14 Schedule 1-2.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]
[e-mail]
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
CASE NO. AVU-E-23-01
CASE NO. AVU-G-23-01
EXHIBIT NO. 14
OF JOHN J. SPANOS
FOR AVISTA CORPORATION
(ELECTRIC AND NATURAL GAS)
JOHN SPANOS
DEPRECIATION EXPERIENCE
Q.Please state your name.
A.My name is John J. Spanos.
Q.What is your educational background?
A.I have Bachelor of Science degrees in Industrial Management and Mathematics from
Carnegie-Mellon University and a Master of Business Administration from York College.
Q.Do you belong to any professional societies?
A.Yes. I am a member and past President of the Society of Depreciation Professionals and a
member of the American Gas Association/Edison Electric Institute Industry Accounting
Committee.
Q.Do you hold any special certification as a depreciation expert?
A.Yes. The Society of Depreciation Professionals has established national standards for
depreciation professionals. The Society administers an examination to become certified in
this field. I passed the certification exam in September 1997 and was recertified in August
2003, February 2008, January 2013 and February 2018.
Q.Please outline your experience in the field of depreciation.
A.In June 1986, I was employed by Gannett Fleming Valuation and Rate Consultants, Inc. as
a Depreciation Analyst. During the period from June 1986 through December 1995, I helped
prepare numerous depreciation and original cost studies for utility companies in various
industries. I helped perform depreciation studies for the following telephone companies:
United Telephone of Pennsylvania, United Telephone of New Jersey, and Anchorage
Telephone Utility. I helped perform depreciation studies for the following companies in
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 1 of 19

the railroad industry: Union Pacific Railroad, Burlington Northern Railroad, and Wisconsin
Central Transportation Corporation.
I helped perform depreciation studies for the following organizations in the electric
utility industry: Chugach Electric Association, The Cincinnati Gas and Electric Company
(CG&E), The Union Light, Heat and Power Company (ULH&P), Northwest Territories
Power Corporation, and the City of Calgary - Electric System.
I helped perform depreciation studies for the following pipeline companies:
TransCanada Pipelines Limited, Trans Mountain Pipe Line Company Ltd., Interprovincial
Pipe Line Inc., Nova Gas Transmission Limited and Lakehead Pipeline Company.
I helped perform depreciation studies for the following gas utility companies:
Columbia Gas of Pennsylvania, Columbia Gas of Maryland, The Peoples Natural Gas
Company, T. W. Phillips Gas & Oil Company, CG&E, ULH&P, Lawrenceburg Gas
Company and Penn Fuel Gas, Inc.
I helped perform depreciation studies for the following water utility companies:
Indiana-American Water Company, Consumers Pennsylvania Water Company and The
York Water Company; and depreciation and original cost studies for Philadelphia Suburban
Water Company and Pennsylvania-American Water Company.
In each of the above studies, I assembled and analyzed historical and simulated data,
performed field reviews, developed preliminary estimates of service life and net salvage,
calculated annual depreciation, and prepared reports for submission to state public utility
commissions or federal regulatory agencies. I performed these studies under the general
direction of William M. Stout, P.E.
In January 1996, I was assigned to the position of Supervisor of Depreciation
Studies. In July 1999, I was promoted to the position of Manager, Depreciation and
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 2 of 19

Valuation Studies. In December 2000, I was promoted to the position as Vice-President of
Gannett Fleming Valuation and Rate Consultants, Inc., in April 2012, I was promoted to the
position as Senior Vice President of the Valuation and Rate Division of Gannett Fleming
Inc. (now doing business as Gannett Fleming Valuation and Rate Consultants, LLC) and in
January of 2019, I was promoted to my present position of President of Gannett Fleming
Valuation and Rate Consultants, LLC. In my current position I am responsible for
conducting all depreciation, valuation and original cost studies, including the preparation of
final exhibits and responses to data requests for submission to the appropriate regulatory
bodies.
Since January 1996, I have conducted depreciation studies similar to those
previously listed including assignments for Pennsylvania-American Water Company; Aqua
Pennsylvania; Kentucky-American Water Company; Virginia-American Water Company;
Indiana-American Water Company; Iowa-American Water Company; New Jersey-
American Water Company; Hampton Water Works Company; Omaha Public Power
District; Enbridge Pipe Line Company; Inc.; Columbia Gas of Virginia, Inc.; Virginia
Natural Gas Company National Fuel Gas Distribution Corporation - New York and
Pennsylvania Divisions; The City of Bethlehem - Bureau of Water; The City of Coatesville
Authority; The City of Lancaster - Bureau of Water; Peoples Energy Corporation; The York
Water Company; Public Service Company of Colorado; Enbridge Pipelines; Enbridge Gas
Distribution, Inc.; Reliant Energy-HLP; Massachusetts-American Water Company; St.
Louis County Water Company; Missouri-American Water Company; Chugach Electric
Association; Alliant Energy; Oklahoma Gas & Electric Company; Nevada Power Company;
Dominion Virginia Power; NUI-Virginia Gas Companies; Pacific Gas & Electric Company;
PSI Energy; NUI - Elizabethtown Gas Company; Cinergy Corporation – CG&E; Cinergy
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 3 of 19

Corporation – ULH&P; Columbia Gas of Kentucky; South Carolina Electric & Gas
Company; Idaho Power Company; El Paso Electric Company; Aqua North Carolina; Aqua
Ohio; Aqua Texas, Inc.; Aqua Illinois, Inc.; Ameren Missouri; Central Hudson Gas &
Electric; Centennial Pipeline Company; CenterPoint Energy-Arkansas; CenterPoint Energy
– Oklahoma; CenterPoint Energy – Entex; CenterPoint Energy - Louisiana; NSTAR –
Boston Edison Company; Westar Energy, Inc.; United Water Pennsylvania; PPL Electric
Utilities; PPL Gas Utilities; Wisconsin Power & Light Company; TransAlaska Pipeline;
Avista Corporation; Northwest Natural Gas; Allegheny Energy Supply, Inc.; Public Service
Company of North Carolina; South Jersey Gas Company; Duquesne Light Company;
MidAmerican Energy Company; Laclede Gas; Duke Energy Company; E.ON U.S. Services
Inc.; Elkton Gas Services; Anchorage Water and Wastewater Utility; Kansas City Power
and Light; Duke Energy North Carolina; Duke Energy South Carolina; Monongahela Power
Company; Potomac Edison Company; Duke Energy Ohio Gas; Duke Energy Kentucky;
Duke Energy Indiana; Duke Energy Progress; Northern Indiana Public Service Company;
Tennessee- American Water Company; Columbia Gas of Maryland; Maryland-American
Water Company; Bonneville Power Administration; NSTAR Electric and Gas Company;
EPCOR Distribution, Inc.; B. C. Gas Utility, Ltd; Entergy Arkansas; Entergy Texas; Entergy
Mississippi; Entergy Louisiana; Entergy Gulf States Louisiana; the Borough of Hanover;
Louisville Gas and Electric Company; Kentucky Utilities Company; Madison Gas and
Electric; Central Maine Power; PEPCO; PacifiCorp; Minnesota Energy Resource Group;
Jersey Central Power & Light Company; Cheyenne Light, Fuel and Power Company; United
Water Arkansas; Central Vermont Public Service Corporation; Green Mountain Power;
Portland General Electric Company; Atlantic City Electric; Nicor Gas Company; Black
Hills Power; Black Hills Colorado Gas; Black Hills Energy Arkansas, Inc.; Black Hills Kansas
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 4 of 19

Gas; Black Hills Service Company; Black Hills Utility Holdings; Public Service Company
of Oklahoma; City of Dubois; Peoples Gas Light and Coke Company; North Shore Gas
Company; Connecticut Light and Power; New York State Electric and Gas Corporation;
Rochester Gas and Electric Corporation; Greater Missouri Operations; Tennessee Valley
Authority; Omaha Public Power District; Indianapolis Power & Light Company; Vermont
Gas Systems, Inc.; Metropolitan Edison; Pennsylvania Electric; West Penn Power;
Pennsylvania Power; PHI Service Company - Delmarva Power and Light; Atmos Energy
Corporation; Citizens Energy Group; PSE&G Company; Berkshire Gas Company; Alabama
Gas Corporation; Mid-Atlantic Interstate Transmission, LLC; SUEZ Water; WEC Energy
Group; Rocky Mountain Natural Gas, LLC; Illinois-American Water Company; Northern
Illinois Gas Company; Public Service of New Hampshire and Newtown Artesian Water
Company.
My additional duties include determining final life and salvage estimates,
conducting field reviews, presenting recommended depreciation rates to management for its
consideration and supporting such rates before regulatory bodies.
Q. Have you submitted testimony to any state utility commission on the subject of utility
plant depreciation?
A. Yes. I have submitted testimony to the Pennsylvania Public Utility Commission; the
Commonwealth of Kentucky Public Service Commission; the Public Utilities Commission
of Ohio; the Nevada Public Utility Commission; the Public Utilities Board of New Jersey;
the Missouri Public Service Commission; the Massachusetts Department of
Telecommunications and Energy; the Alberta Energy & Utility Board; the Idaho Public
Utility Commission; the Louisiana Public Service Commission; the State Corporation
Commission of Kansas; the Oklahoma Corporate Commission; the Public Service
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 5 of 19

Commission of South Carolina; Railroad Commission of Texas – Gas Services Division;
the New York Public Service Commission; Illinois Commerce Commission; the Indiana
Utility Regulatory Commission; the California Public Utilities Commission; the Federal
Energy Regulatory Commission (“FERC”); the Arkansas Public Service Commission; the
Public Utility Commission of Texas; Maryland Public Service Commission; Washington
Utilities and Transportation Commission; The Tennessee Regulatory Commission; the
Regulatory Commission of Alaska; Minnesota Public Utility Commission; Utah Public
Service Commission; District of Columbia Public Service Commission; the Mississippi
Public Service Commission; Delaware Public Service Commission; Virginia State
Corporation Commission; Colorado Public Utility Commission; Oregon Public Utility
Commission; South Dakota Public Utilities Commission; Wisconsin Public Service
Commission; Wyoming Public Service Commission; the Public Service Commission of
West Virginia; Maine Public Utility Commission; Iowa Utility Board; Connecticut Public
Utilities Regulatory Authority; New Mexico Public Regulation Commission;
Commonwealth of Massachusetts Department of Public Utilities; Rhode Island Public
Utilities Commission and the North Carolina Utilities Commission.
Q. Have you had any additional education relating to utility plant depreciation?

A. Yes. I have completed the following courses conducted by Depreciation Programs, Inc.:
“Techniques of Life Analysis,” “Techniques of Salvage and Depreciation Analysis,”
“Forecasting Life and Salvage,” “Modeling and Life Analysis Using Simulation,” and
“Managing a Depreciation Study.” I have also completed the “Introduction to Public Utility
Accounting” program conducted by the American Gas Association.
Q. Does this conclude your qualification statement?

A. Yes.
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 6 of 19

LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY

Year Jurisdiction Docket No. Client Utility Subject
01. 1998 PA PUC R-00984375 City of Bethlehem – Bureau of Water Original Cost and Depreciation
02. 1998 PA PUC R-00984567 City of Lancaster Original Cost and Depreciation
03. 1999 PA PUC R-00994605 The York Water Company Depreciation
04. 2000 D.T.&E. DTE 00-105 Massachusetts-American Water Company Depreciation
05. 2001 PA PUC R-00016114 City of Lancaster Original Cost and Depreciation
06. 2001 PA PUC R-00017236 The York Water Company Depreciation
07. 2001 PA PUC R-00016339 Pennsylvania-American Water Company Depreciation
08. 2001 OH PUC 01-1228-GA-AIR Cinergy Corp – Cincinnati Gas & Elect Company Depreciation
09. 2001 KY PSC 2001-092 Cinergy Corp – Union Light, Heat & Power Co. Depreciation
10. 2002 PA PUC R-00016750 Philadelphia Suburban Water Company Depreciation
11. 2002 KY PSC 2002-00145 Columbia Gas of Kentucky Depreciation
12. 2002 NJ BPU GF02040245 NUI Corporation/Elizabethtown Gas Company Depreciation
13. 2002 ID PUC IPC-E-03-7 Idaho Power Company Depreciation
14. 2003 PA PUC R-0027975 The York Water Company Depreciation
15. 2003 IN URC R-0027975 Cinergy Corp – PSI Energy, Inc. Depreciation
16. 2003 PA PUC R-00038304 Pennsylvania-American Water Company Depreciation
17. 2003 MO PSC WR-2003-0500 Missouri-American Water Company Depreciation
18. 2003 FERC ER03-1274-000 NSTAR-Boston Edison Company Depreciation
19. 2003 NJ BPU BPU 03080683 South Jersey Gas Company Depreciation
20. 2003 NV PUC 03-10001 Nevada Power Company Depreciation
21. 2003 LA PSC U-27676 CenterPoint Energy – Arkla Depreciation
22. 2003 PA PUC R-00038805 Pennsylvania Suburban Water Company Depreciation
23. 2004 AB En/Util Bd 1306821 EPCOR Distribution, Inc. Depreciation
24. 2004 PA PUC R-00038168 National Fuel Gas Distribution Corp (PA) Depreciation
25. 2004 PA PUC R-00049255 PPL Electric Utilities Depreciation
26. 2004 PA PUC R-00049165 The York Water Company Depreciation
27. 2004 OK Corp Cm PUC 200400187 CenterPoint Energy – Arkla Depreciation
28. 2004 OH PUC 04-680-El-AIR Cinergy Corp. – Cincinnati Gas and
Electric Company
Depreciation
29. 2004 RR Com of TX GUD# CenterPoint Energy – Entex Gas Services Div. Depreciation
30. 2004 NY PUC 04-G-1047 National Fuel Gas Distribution Gas (NY) Depreciation
31. 2004 AR PSC 04-121-U CenterPoint Energy – Arkla Depreciation
32. 2005 IL CC 05-ICC-06 North Shore Gas Company Depreciation
33. 2005 IL CC 05-ICC-06 Peoples Gas Light and Coke Company Depreciation
34. 2005 KY PSC 2005-00042 Union Light Heat & Power Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 7 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
35. 2005 IL CC 05-0308 MidAmerican Energy Company Depreciation
36. 2005 MO PSC GF-2005 Laclede Gas Company Depreciation
37. 2005 KS CC 05-WSEE-981-RTS Westar Energy Depreciation
38. 2005 RR Com of TX GUD # CenterPoint Energy – Entex Gas Services Div. Depreciation
39. 2005 US District Court Cause No. 1:99-CV-1693-
LJM/VSS
Cinergy Corporation Accounting
40. 2005 OK CC PUD 200500151 Oklahoma Gas and Electric Company Depreciation
41. 2005 MA Dept Tele-
com & Ergy
DTE 05-85 NSTAR Depreciation
42. 2005 NY PUC 05-E-934/05-G-0935 Central Hudson Gas & Electric Company Depreciation
43. 2005 AK Reg Com U-04-102 Chugach Electric Association Depreciation
44. 2005 CA PUC A05-12-002 Pacific Gas & Electric Depreciation
45. 2006 PA PUC R-00051030 Aqua Pennsylvania, Inc. Depreciation
46. 2006 PA PUC R-00051178 T.W. Phillips Gas and Oil Company Depreciation
47. 2006 NC Util Cm. G-5, Sub522 Pub. Service Company of North Carolina Depreciation
48. 2006 PA PUC R-00051167 City of Lancaster Depreciation
49. 2006 PA PUC R00061346 Duquesne Light Company Depreciation
50. 2006 PA PUC R-00061322 The York Water Company Depreciation
51. 2006 PA PUC R-00051298 PPL GAS Utilities Depreciation
52. 2006 PUC of TX 32093 CenterPoint Energy – Houston Electric Depreciation
53. 2006 KY PSC 2006-00172 Duke Energy Kentucky Depreciation
54. 2006 SC PSC SCANA Accounting
55. 2006 AK Reg Com U-06-6 Municipal Light and Power Depreciation
56. 2006 DE PSC 06-284 Delmarva Power and Light Depreciation
57. 2006 IN URC IURC43081 Indiana American Water Company Depreciation
58. 2006 AK Reg Com U-06-134 Chugach Electric Association Depreciation
59. 2006 MO PSC WR-2007-0216 Missouri American Water Company Depreciation
60. 2006 FERC IS05-82-002, et al TransAlaska Pipeline Depreciation
61. 2006 PA PUC R-00061493 National Fuel Gas Distribution Corp. (PA) Depreciation
62. 2007 NC Util Com. E-7 SUB 828 Duke Energy Carolinas, LLC Depreciation
63. 2007 OH PSC 08-709-EL-AIR Duke Energy Ohio Gas Depreciation
64. 2007 PA PUC R-00072155 PPL Electric Utilities Corporation Depreciation
65. 2007 KY PSC 2007-00143 Kentucky American Water Company Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 8 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
66. 2007 PA PUC R-00072229 Pennsylvania American Water Company Depreciation
67. 2007 KY PSC 2007-0008 NiSource – Columbia Gas of Kentucky Depreciation
68. 2007 NY PSC 07-G-0141 National Fuel Gas Distribution Corp (NY) Depreciation
69. 2008 AK PSC U-08-004 Anchorage Water & Wastewater Utility Depreciation
70. 2008 TN Reg Auth 08-00039 Tennessee-American Water Company Depreciation
71. 2008 DE PSC 08-96 Artesian Water Company Depreciation
72. 2008 PA PUC R-2008-2023067 The York Water Company Depreciation
73. 2008 KS CC 08-WSEE1-RTS Westar Energy Depreciation
74. 2008 IN URC 43526 Northern Indiana Public Service Company Depreciation
75. 2008 IN URC 43501 Duke Energy Indiana Depreciation
76. 2008 MD PSC 9159 NiSource – Columbia Gas of Maryland Depreciation
77. 2008 KY PSC 2008-000251 Kentucky Utilities Depreciation
78. 2008 KY PSC 2008-000252 Louisville Gas & Electric Depreciation
79. 2008 PA PUC 2008-20322689 Pennsylvania American Water Co. - Wastewater Depreciation
80. 2008 NY PSC 08-E887/08-00888 Central Hudson Depreciation
81. 2008 WV TC VE-080416/VG-8080417 Avista Corporation Depreciation
82. 2008 IL CC ICC-09-166 Peoples Gas, Light and Coke Company Depreciation
83. 2009 IL CC ICC-09-167 North Shore Gas Company Depreciation
84. 2009 DC PSC 1076 Potomac Electric Power Company Depreciation
85. 2009 KY PSC 2009-00141 NiSource – Columbia Gas of Kentucky Depreciation
86. 2009 FERC ER08-1056-002 Entergy Services Depreciation
87. 2009 PA PUC R-2009-2097323 Pennsylvania American Water Company Depreciation
88. 2009 NC Util Cm E-7, Sub 090 Duke Energy Carolinas, LLC Depreciation
89. 2009 KY PSC 2009-00202 Duke Energy Kentucky Depreciation
90. 2009 VA St. CC PUE-2009-00059 Aqua Virginia, Inc. Depreciation
91. 2009 PA PUC 2009-2132019 Aqua Pennsylvania, Inc. Depreciation
92. 2009 MS PSC Docket No. 2011-UA-183 Entergy Mississippi Depreciation
93. 2009 AK PSC 09-08-U Entergy Arkansas Depreciation
94. 2009 TX PUC 37744 Entergy Texas Depreciation
95. 2009 TX PUC 37690 El Paso Electric Company Depreciation
96. 2009 PA PUC R-2009-2106908 The Borough of Hanover Depreciation
97. 2009 KS CC 10-KCPE-415-RTS Kansas City Power & Light Depreciation
98. 2009 PA PUC R-2009- United Water Pennsylvania Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 9 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
99. 2009 OH PUC Aqua Ohio Water Company Depreciation
100. 2009 WI PSC 3270-DU-103 Madison Gas & Electric Company Depreciation
101. 2009 MO PSC WR-2010 Missouri American Water Company Depreciation
102. 2009 AK Reg Cm U-09-097 Chugach Electric Association Depreciation
103. 2010 IN URC 43969 Northern Indiana Public Service Company Depreciation
104. 2010 WI PSC 6690-DU-104 Wisconsin Public Service Corp. Depreciation
105. 2010 PA PUC R-2010-2161694 PPL Electric Utilities Corp. Depreciation
106. 2010 KY PSC 2010-00036 Kentucky American Water Company Depreciation
107. 2010 PA PUC R-2009-2149262 Columbia Gas of Pennsylvania Depreciation
108. 2010 MO PSC GR-2010-0171 Laclede Gas Company Depreciation
109. 2010 SC PSC 2009-489-E South Carolina Electric & Gas Company Depreciation
110. 2010 NJ BD OF PU ER09080664 Atlantic City Electric Depreciation
111. 2010 VA St. CC PUE-2010-00001 Virginia American Water Company Depreciation
112. 2010 PA PUC R-2010-2157140 The York Water Company Depreciation
113. 2010 MO PSC ER-2010-0356 Greater Missouri Operations Company Depreciation
114. 2010 MO PSC ER-2010-0355 Kansas City Power and Light Depreciation
115. 2010 PA PUC R-2010-2167797 T.W. Phillips Gas and Oil Company Depreciation
116. 2010 PSC SC 2009-489-E SCANA – Electric Depreciation
117. 2010 PA PUC R-2010-22010702 Peoples Natural Gas, LLC Depreciation
118. 2010 AK PSC 10-067-U Oklahoma Gas and Electric Company Depreciation
119. 2010 IN URC Cause No. 43894 Northern Indiana Public Serv. Company - NIFL Depreciation
120. 2010 IN URC Cause No. 43894 Northern Indiana Public Serv. Co. - Kokomo Depreciation
121. 2010 PA PUC R-2010-2166212 Pennsylvania American Water Co. - WW Depreciation
122. 2010 NC Util Cn. W-218,SUB310 Aqua North Carolina, Inc. Depreciation
123. 2011 OH PUC 11-4161-WS-AIR Ohio American Water Company Depreciation
124. 2011 MS PSC EC-123-0082-00 Entergy Mississippi Depreciation
125. 2011 CO PUC 11AL-387E Black Hills Colorado Depreciation
126. 2011 PA PUC R-2010-2215623 Columbia Gas of Pennsylvania Depreciation
127. 2011 PA PUC R-2010-2179103 City of Lancaster – Bureau of Water Depreciation
128. 2011 IN URC 43114 IGCC 4S Duke Energy Indiana Depreciation
129. 2011 FERC IS11-146-000 Enbridge Pipelines (Southern Lights) Depreciation
130. 2011 IL CC 11-0217 MidAmerican Energy Corporation Depreciation
131. 2011 OK CC 201100087 Oklahoma Gas & Electric Company Depreciation
132. 2011 PA PUC 2011-2232243 Pennsylvania American Water Company Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 10 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
133. 2011 FERC RP11-___-000 Carolina Gas Transmission Depreciation
134. 2012 WA UTC UE-120436/UG-120437 Avista Corporation Depreciation
135. 2012 AK Reg Cm U-12-009 Chugach Electric Association Depreciation
136. 2012 MA PUC DPU 12-25 Columbia Gas of Massachusetts Depreciation
137. 2012 TX PUC 40094 El Paso Electric Company Depreciation
138. 2012 ID PUC IPC-E-12 Idaho Power Company Depreciation
139. 2012 PA PUC R-2012-2290597 PPL Electric Utilities Depreciation
140. 2012 PA PUC R-2012-2311725 Borough of Hanover – Bureau of Water Depreciation
141. 2012 KY PSC 2012-00222 Louisville Gas and Electric Company Depreciation
142. 2012 KY PSC 2012-00221 Kentucky Utilities Company Depreciation
143. 2012 PA PUC R-2012-2285985 Peoples Natural Gas Company Depreciation
144. 2012 DC PSC Case 1087 Potomac Electric Power Company Depreciation
145. 2012 OH PSC 12-1682-EL-AIR Duke Energy Ohio (Electric) Depreciation
146. 2012 OH PSC 12-1685-GA-AIR Duke Energy Ohio (Gas) Depreciation
147. 2012 PA PUC R-2012-2310366 City of Lancaster – Sewer Fund Depreciation
148. 2012 PA PUC R-2012-2321748 Columbia Gas of Pennsylvania Depreciation
149. 2012 FERC ER-12-2681-000 ITC Holdings Depreciation
150. 2012 MO PSC ER-2012-0174 Kansas City Power and Light Depreciation
151. 2012 MO PSC ER-2012-0175 KCPL Greater Missouri Operations Company Depreciation
152. 2012 MO PSC GO-2012-0363 Laclede Gas Company Depreciation
153. 2012 MN PUC G007,001/D-12-533 Integrys – MN Energy Resource Group Depreciation
154. 2012 TX PUC SOAH 582-14-1051/
TECQ 2013-2007-UCR
Aqua Texas Depreciation
155. 2012 PA PUC 2012-2336379 York Water Company Depreciation
156. 2013 NJ BPU ER12121071 PHI Service Company– Atlantic City Electric Depreciation
157. 2013 KY PSC 2013-00167 Columbia Gas of Kentucky Depreciation
158. 2013 VA St CC 2013-00020 Virginia Electric and Power Company Depreciation
159. 2013 IA Util Bd 2013-0004 MidAmerican Energy Corporation Depreciation
160. 2013 PA PUC 2013-2355276 Pennsylvania American Water Company Depreciation
161. 2013 NY PSC 13-E-0030, 13-G-0031,
13-S-0032
Consolidated Edison of New York Depreciation
162. 2013 PA PUC 2013-2355886 Peoples TWP LLC Depreciation
163. 2013 TN Reg Auth 12-0504 Tennessee American Water Depreciation
164. 2013 ME PUC 2013-168 Central Maine Power Company Depreciation
165. 2013 DC PSC Case 1103 PHI Service Company – PEPCO Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 11 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
166. 2013 WY PSC 2003-ER-13 Cheyenne Light, Fuel and Power Company Depreciation
167. 2013 FERC ER13-2428-0000 Kentucky Utilities Depreciation
168. 2013 FERC ER13- -0000 MidAmerican Energy Company Depreciation
169. 2013 FERC ER13-2410-0000 PPL Utilities Depreciation
170. 2013 PA PUC R-2013-2372129 Duquesne Light Company Depreciation
171. 2013 NJ BPU ER12111052 Jersey Central Power and Light Company Depreciation
172. 2013 PA PUC R-2013-2390244 Bethlehem, City of – Bureau of Water Depreciation
173. 2013 OK CC UM 1679 Oklahoma, Public Service Company of Depreciation
174. 2013 IL CC 13-0500 Nicor Gas Company Depreciation
175. 2013 WY PSC 20000-427-EA-13 PacifiCorp Depreciation
176. 2013 UT PSC 13-035-02 PacifiCorp Depreciation
177. 2013 OR PUC UM 1647 PacifiCorp Depreciation
178. 2013 PA PUC 2013-2350509 Dubois, City of Depreciation
179. 2014 IL CC 14-0224 North Shore Gas Company Depreciation
180. 2014 FERC ER14- -0000 Duquesne Light Company Depreciation
181. 2014 SD PUC EL14-026 Black Hills Power Company Depreciation
182. 2014 WY PSC 20002-91-ER-14 Black Hills Power Company Depreciation
183. 2014 PA PUC 2014-2428304 Borough of Hanover – Municipal Water Works Depreciation
184. 2014 PA PUC 2014-2406274 Columbia Gas of Pennsylvania Depreciation
185. 2014 IL CC 14-0225 Peoples Gas Light and Coke Company Depreciation
186. 2014 MO PSC ER-2014-0258 Ameren Missouri Depreciation
187. 2014 KS CC 14-BHCG-502-RTS Black Hills Service Company Depreciation
188. 2014 KS CC 14-BHCG-502-RTS Black Hills Utility Holdings Depreciation
189. 2014 KS CC 14-BHCG-502-RTS Black Hills Kansas Gas Depreciation
190. 2014 PA PUC 2014-2418872 Lancaster, City of – Bureau of Water Depreciation
191. 2014 WV PSC 14-0701-E-D First Energy – MonPower/PotomacEdison Depreciation
192 2014 VA St CC PUC-2014-00045 Aqua Virginia Depreciation
193. 2014 VA St CC PUE-2013 Virginia American Water Company Depreciation
194. 2014 OK CC PUD201400229 Oklahoma Gas and Electric Company Depreciation
195. 2014 OR PUC UM1679 Portland General Electric Depreciation
196. 2014 IN URC Cause No. 44576 Indianapolis Power & Light Depreciation
197. 2014 MA DPU DPU. 14-150 NSTAR Gas Depreciation
198. 2014 CT PURA 14-05-06 Connecticut Light and Power Depreciation
199. 2014 MO PSC ER-2014-0370 Kansas City Power & Light Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 12 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
200. 2014 KY PSC 2014-00371 Kentucky Utilities Company Depreciation
201. 2014 KY PSC 2014-00372 Louisville Gas and Electric Company Depreciation
202. 2015 PA PUC R-2015-2462723 United Water Pennsylvania Inc. Depreciation
203. 2015 PA PUC R-2015-2468056 NiSource - Columbia Gas of Pennsylvania Depreciation
204. 2015 NY PSC 15-E-0283/15-G-0284 New York State Electric and Gas Corporation Depreciation
205. 2015 NY PSC 15-E-0285/15-G-0286 Rochester Gas and Electric Corporation Depreciation
206. 2015 MO PSC WR-2015-0301/SR-2015-0302 Missouri American Water Company Depreciation
207. 2015 OK CC PUD 201500208 Oklahoma, Public Service Company of Depreciation
208. 2015 WV PSC 15-0676-W-42T West Virginia American Water Company Depreciation
209. 2015 PA PUC 2015-2469275 PPL Electric Utilities Depreciation
210. 2015 IN URC Cause No. 44688 Northern Indiana Public Service Company Depreciation
211. 2015 OH PSC 14-1929-EL-RDR First Energy-Ohio Edison/Cleveland Electric/
Toledo Edison
Depreciation
212. 2015 NM PRC 15-00127-UT El Paso Electric Depreciation
213. 2015 TX PUC PUC-44941; SOAH 473-15-5257 El Paso Electric Depreciation
214. 2015 WI PSC 3270-DU-104 Madison Gas and Electric Company Depreciation
215. 2015 OK CC PUD 201500273 Oklahoma Gas and Electric Depreciation
216. 2015 KY PSC Doc. No. 2015-00418 Kentucky American Water Company Depreciation
217. 2015 NC UC Doc. No. G-5, Sub 565 Public Service Company of North Carolina Depreciation
218. 2016 WA UTC Docket UE-17 Puget Sound Energy Depreciation
219. 2016 NY PSC Case No. 16-W-0130 SUEZ Water New York, Inc. Depreciation
220. 2016 MO PSC ER-2016-0156 KCPL – Greater Missouri Depreciation
221. 2016 WI PSC Wisconsin Public Service Corporation Depreciation
222. 2016 KY PSC Case No. 2016-00026 Kentucky Utilities Company Depreciation
223. 2016 KY PSC Case No. 2016-00027 Louisville Gas and Electric Company Depreciation
224. 2016 OH PUC Case No. 16-0907-WW-AIR Aqua Ohio Depreciation
225. 2016 MD PSC Case 9417 NiSource - Columbia Gas of Maryland Depreciation
226. 2016 KY PSC 2016-00162 Columbia Gas of Kentucky Depreciation
227. 2016 DE PSC 16-0649 Delmarva Power and Light Company – Electric Depreciation
228. 2016 DE PSC 16-0650 Delmarva Power and Light Company – Gas Depreciation
229. 2016 NY PSC Case 16-G-0257 National Fuel Gas Distribution Corp – NY Div Depreciation
230. 2016 PA PUC R-2016-2537349 Metropolitan Edison Company Depreciation
231. 2016 PA PUC R-2016-2537352 Pennsylvania Electric Company Depreciation
232. 2016 PA PUC R-2016-2537355 Pennsylvania Power Company Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 13 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
233. 2016 PA PUC R-2016-2537359 West Penn Power Company Depreciation
234. 2016 PA PUC R-2016-2529660 NiSource - Columbia Gas of PA Depreciation
235. 2016 KY PSC Case No. 2016-00063 Kentucky Utilities / Louisville Gas & Electric Co Depreciation
236. 2016 MO PSC ER-2016-0285 KCPL Missouri Depreciation
237. 2016 AR PSC 16-052-U Oklahoma Gas & Electric Co Depreciation
238. 2016 PSCW 6680-DU-104 Wisconsin Power and Light Depreciation
239. 2016 ID PUC IPC-E-16-23 Idaho Power Company Depreciation
240. 2016 OR PUC UM1801 Idaho Power Company Depreciation
241. 2016 ILL CC 16- MidAmerican Energy Company Depreciation
242. 2016 KY PSC Case No. 2016-00370 Kentucky Utilities Company Depreciation
243. 2016 KY PSC Case No. 2016-00371 Louisville Gas and Electric Company Depreciation
244. 2016 IN URC Cause No. 45029 Indianapolis Power & Light Depreciation
245. 2016 AL RC U-16-081 Chugach Electric Association Depreciation
246. 2017 MA DPU D.P.U. 17-05 NSTAR Electric Company and Western
Massachusetts Electric Company
Depreciation
247. 2017 TX PUC PUC-26831, SOAH 973-17-2686 El Paso Electric Company Depreciation
248. 2017 WA UTC UE-17033 and UG-170034 Puget Sound Energy Depreciation
249. 2017 OH PUC Case No. 17-0032-EL-AIR Duke Energy Ohio Depreciation
250. 2017 VA SCC Case No. PUE-2016-00413 Virginia Natural Gas, Inc. Depreciation
251. 2017 OK CC Case No. PUD201700151 Public Service Company of Oklahoma Depreciation
252. 2017 MD PSC Case No. 9447 Columbia Gas of Maryland Depreciation
253. 2017 NC UC Docket No. E-2, Sub 1142 Duke Energy Progress Depreciation
254. 2017 VA SCC Case No. PUR-2017-00090 Dominion Virginia Electric and Power Company Depreciation
255. 2017 FERC ER17-1162 MidAmerican Energy Company Depreciation
256. 2017 PA PUC R-2017-2595853 Pennsylvania American Water Company Depreciation
257. 2017 OR PUC UM1809 Portland General Electric Depreciation
258. 2017 FERC ER17-217-000 Jersey Central Power & Light Depreciation
259. 2017 FERC ER17-211-000 Mid-Atlantic Interstate Transmission, LLC Depreciation
260. 2017 MN PUC Docket No. G007/D-17-442 Minnesota Energy Resources Corporation Depreciation
261. 2017 IL CC Docket No. 17-0124 Northern Illinois Gas Company Depreciation
262. 2017 OR PUC UM1808 Northwest Natural Gas Company Depreciation
263. 2017 NY PSC Case No. 17-W-0528 SUEZ Water Owego-Nichols Depreciation
264. 2017 MO PSC GR-2017-0215 Laclede Gas Company Depreciation
265. 2017 MO PSC GR-2017-0216 Missouri Gas Energy Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 14 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
266. 2017 ILL CC Docket No. 17-0337 Illinois-American Water Company Depreciation
267. 2017 FERC Docket No. ER18-22-000 PPL Electric Utilities Corporation Depreciation
268. 2017 IN URC Cause No. 44988 Northern Indiana Public Service Company Depreciation
269. 2017 NJ BPU BPU Docket No. WR17090985 New Jersey American Water Company, Inc. Depreciation
270. 2017 RI PUC Docket No. 4800 SUEZ Water Rhode Island Depreciation
271. 2017 OK CC Cause No. PUD 201700496 Oklahoma Gas and Electric Company Depreciation
272. 2017 NJ BPU ER18010029 & GR18010030 Public Service Electric and Gas Company Depreciation
273. 2017 NC Util Com. Docket No. E-7, SUB 1146 Duke Energy Carolinas, LLC Depreciation
274. 2017 KY PSC Case No. 2017-00321 Duke Energy Kentucky, Inc. Depreciation
275. 2017 MA DPU D.P.U. 18-40 Berkshire Gas Company Depreciation
276. 2018 IN IURC Cause No. 44992 Indiana-American Water Company, Inc. Depreciation
277. 2018 IN IURC Cause No. 45029 Indianapolis Power and Light Depreciation
278. 2018 NC Util Com. Docket No. W-218, Sub 497 Aqua North Carolina, Inc. Depreciation
279. 2018 PA PUC Docket No. R-2018-2647577 NiSource - Columbia Gas of Pennsylvania, Inc. Depreciation
280. 2018 OR PUC Docket UM 1933 Avista Corporation Depreciation
281. 2018 WA UTC Docket No. UE-108167 Avista Corporation Depreciation
282. 2018 ID PUC AVU-E-18-03, AVU-G-18-02 Avista Corporation Depreciation
283. 2018 IN URC Cause No. 45039 Citizens Energy Group Depreciation
284. 2018 FERC Docket No. ER18- Duke Energy Progress Depreciation
285. 2018 PA PUC Docket No. R-2018-3000124 Duquesne Light Company Depreciation
286. 2018 MD PSC Case No. 948 NiSource - Columbia Gas of Maryland Depreciation
287. 2018 MA DPU D.P.U. 18-45 NiSource - Columbia Gas of Massachusetts Depreciation
288. 2018 OH PUC Case No. 18-0299-GA-ALT Vectren Energy Delivery of Ohio Depreciation
289. 2018 PA PUC Docket No. R-2018-3000834 SUEZ Water Pennsylvania Inc. Depreciation
290. 2018 MD PSC Case No. 9847 Maryland-American Water Company Depreciation
291. 2018 PA PUC Docket No. R-2018-3000019 The York Water Company Depreciation
292. 2018 FERC ER-18-2231-000 Duke Energy Carolinas, LLC Depreciation
293. 2018 KY PSC Case No. 2018-00261 Duke Energy Kentucky, Inc. Depreciation
294. 2018 NJ BPU BPU Docket No. WR18050593 SUEZ Water New Jersey Depreciation
295. 2018 WA UTC Docket No. UE-180778 PacifiCorp Depreciation
296. 2018 UT PSC Docket No. 18-035-36 PacifiCorp Depreciation
297. 2018 OR PUC Docket No. UM-1968 PacifiCorp Depreciation
298. 2018 ID PUC Case No. PAC-E-18-08 PacifiCorp Depreciation
299. 2018 WY PSC 20000-539-EA-18 PacifiCorp Depreciation
300. 2018 PA PUC Docket No. R-2018-3003068 Aqua Pennsylvania, Inc. Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 15 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
301. 2018 IL CC Docket No. 18-1467 Aqua Illinois, Inc. Depreciation
302. 2018 KY PSC Case No. 2018-00294 Louisville Gas & Electric Company Depreciation
303. 2018 KY PSC Case No. 2018-00295 Kentucky Utilities Company Depreciation
304. 2018 IN URC Cause No. 45159 Northern Indiana Public Service Company Depreciation
305. 2018 VA SCC Case No. PUR-2019-00175 Virginia American Water Company Depreciation
306. 2019 PA PUC Docket No. R-2018-3006818 Peoples Natural Gas Company, LLC Depreciation
307. 2019 OK CC Cause No. PUD201800140 Oklahoma Gas and Electric Company Depreciation
308. 2019 MD PSC Case No. 9490 FirstEnergy – Potomac Edison Depreciation
309. 2019 SC PSC Docket No. 2018-318-E Duke Energy Progress Depreciation
310. 2019 SC PSC Docket No. 2018-319-E Duke Energy Carolinas Depreciation
311. 2019 DE PSC DE 19-057 Public Service of New Hampshire Depreciation
312.
33
2019 NY PSC Case No. 19-W-0168 & 19-W-0269 SUEZ Water New York Depreciation
313. 2019 PA PUC Docket No. R-2019-3006904 Newtown Artesian Water Company Depreciation
314. 2019 MO PSC ER-2019-0335 Ameren Missouri Depreciation

315. 2019 MO PSC EC-2019-0200 KCP&L Greater Missouri Operations Company Depreciation
316. 2019 MN DOC G011/D-19-377 Minnesota Energy Resource Corp. Depreciation
317. 2019 NY PSC Case 19-E-0378 & 19-G-0379 New York State Electric and Gas Corporation Depreciation
318. 2019 NY PSC Case 19-E-0380 & 19-G-0381 Rochester Gas and Electric Corporation Depreciation
319. 2019 WA UTC Docket UE-190529 / UG-190530 Puget Sound Energy Depreciation
320. 2019 PA PUC Docket No. R-2019-3010955 City of Lancaster Depreciation
321.
00
2019 IURC Cause No. 45253 Duke Energy Indiana Depreciation
322. 2019 KY PSC Case No. 2019-00271 Duke Energy Kentucky, Inc. Depreciation
323. 2019 OH PUC Case No. 18-1720-GA-AIR Northeast Ohio Natural Gas Corp Depreciation
324. 2019 NC Util. Com. Docket No. E-2, Sub 1219 Duke Energy Carolinas Depreciation
325. 2019 FERC Docket No. ER20-277-000 Jersey Central Power & Light Company Depreciation
326. 2019 MA DPU D.P.U. 19-120 NSTAR Gas Company Depreciation
327. 2019 SC PSC Docket No. 2019-290-WS Blue Granite Water Company Depreciation
328. 2019 NC Util. Com. Docket No. E-2, Sub 1219 Duke Energy Progress Depreciation
329. 2019 MD PSC Case No. 9609 NiSource Columbia Gas of Maryland, Inc. Depreciation
330. 2020 NJ BPU Docket No. ER20020146 Jersey Central Power & Light Company Depreciation
331. 2020 PA PUC Docket No. R-2020-3018835 NiSource - Columbia Gas of Pennsylvania, Inc. Depreciation
332. 2020 PA PUC Docket No. R-2020-3019369 Pennsylvania-American Water Company Depreciation
333. 2020 PA PUC Docket No. R-2020-3019371 Pennsylvania-American Water Company Depreciation
334. 2020 MO PSC GO-2018-0309, GO-2018-0310 Spire Missouri, Inc. Depreciation
335. 2020 NM PRC Case No. 20-00104-UT El Paso Electric Company Depreciation
336. 2020 MD PSC Case No. 9644 Columbia Gas of Maryland, Inc. Depreciation
337. 2020 MO PSC GO-2018-0309, GO-2018-0310 Spire Missouri, Inc. Depreciation
338. 2020 VA St CC Case No. PUR-2020-00095 Virginia Natural Gas Company Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 16 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
339. 2020 SC PSC Docket No. 2020-125-E Dominion Energy South Carolina, Inc. Depreciation
340. 2020 WV PSC Case No. 20-0745-G-D Hope Gas, Inc. d/b/a Dominion Energy West Virginia Depreciation
341. 2020 VA St CC Case No. PUR-2020-00106 Aqua Virginia, Inc. Depreciation
342. 2020 PA PUC Docket No. R-2020-3020256 City of Bethlehem – Bureau of Water Depreciation
343. 2020 NE PSC Docket No. NG-109 Black Hills Nebraska Depreciation
344. 2020 NY PSC Case No. 20-E-0428 & 20-G-0429 Central Hudson Gas & Electric Corporation Depreciation
345. 2020 FERC ER20-598 Duke Energy Indiana Depreciation
346. 2020 FERC ER20-855 Northern Indiana Public Service Company Depreciation
347. 2020 OR PSC UE 374 PacifiCorp Depreciation
348.
3
2020 MD PSC Case No. 9490 Phase II Potomac Edison – Maryland Depreciation
349. 2020 IN URC Case No. 45447 Southern Indiana Gas and Electric Company Depreciation
350. 2020 IN URC IURC Cause No. 45468 Indiana Gas Company, Inc. d/b/a Vectren Energy Delivery of
Indiana, Inc.
Depreciation
351. 2020 KY PSC Case No. 2020-00349 Kentucky Utilities Company Depreciation
352. 2020 KY PSC Case No. 2020-00350 Louisville Gas and Electric Company Depreciation
353. 2020 FERC Docket No. ER21- 000 South FirstEnergy Operating Companies Depreciation
354. 2020 OH PUC Case Nos 20-1651-EL-AIR, 20-1652-
EL-AAM & 20-1653-EL-ATA
Dayton Power and Light Company

Depreciation
355. 2020 OR PSC UG 388 Northwest Natural Gas Company Depreciation
356. 2020 MO PSC Case No. GR-2021-0241 Ameren Missouri Gas Depreciation
357. 2021 KY PSC Case No. 2021-00103 East Kentucky Power Cooperative Depreciation
358. 2021 MPUC Docket No. 2021-00024 Bangor Natural Gas Depreciation
359. 2021 PA PUC Docket No. R-2021-3024296 Columbia Gas of Pennsylvania, Inc. Depreciation
360. 2021 NC Util. Com. Doc. No. G-5, Sub 632 Public Service of North Carolina Depreciation
361. 2021 MO PSC ER-2021-0240 Ameren Missouri Depreciation
362. 2021 PA PUC Docket No. R-2021-3024750 Duquesne Light Company Depreciation
363. 2021 KS PSC 21-BHCG-418-RTS Black Hills Kansas Gas Depreciation
364. 2021 KY PSC Case No. 2021-00190 Duke Energy Kentucky Depreciation
365. 2021 OR PSC Docket UM 2152 Portland General Electric Depreciation
366. 2021 ILL CC Docket No. 20-0810 North Shore Gas Company Depreciation
367. 2021 FERC ER21-1939-000 Duke Energy Progress Depreciation
368. 2021 FERC ER21-1940-000 Duke Energy Carolina Depreciation
369. 2021 KY PSC Case No. 2021-00183 NiSource Columbia Gas of Kentucky Depreciation
370. 2021 MD PSC Case No. 9664 NiSource Columbia Gas of Maryland Depreciation
371. 2021 OH PUC Case No. 21-0596-ST-AIR Aqua Ohio Depreciation
372. 2021 PA PUC Docket No. R-2021-3026116 Hanover Borough Municipal Water Works Depreciation
373. 2021 OR PSC UM-2180 Idaho Power Company Depreciation
374. 2021 ID PUC Case No. IPC-E-21-18 Idaho Power Company Depreciation
375. 2021 WPSC 6690-DU-104 Wisconsin Public Service Company Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 17 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
376. 2021 PAPUC Docket No. R-2021-3026116 Borough of Hanover Depreciation
377. 2021 OH PUC Case No. 21-637-GA-AIR;
Case No. 21-638-GA-ALT;
Case No. 21-639-GA-UNC;
Case No. 21-640-GA-AAM
NiSource Columbia Gas of Ohio Depreciation
378. 2021 TX PUC Texas PUC Docket No. 52195;
SOHA Docket No. 473-21-2606
El Paso Electric Depreciation
379. 2021 MO PSC Case No. GR.2021-0108 Spire Missouri Depreciation
380. 2021 WV PSC Case No. 21-0215-WS-P West Virginia American Water Company Depreciation
381. 2021 FERC ER21-2736 Duke Energy Carolinas Depreciation
382. 2021 FERC ER21-2737 Duke Energy Progress Depreciation
383. 2021 IN URC Cause #45621 Northern Indiana Public Service Company Depreciation
384. 2021 PA PUC Docket No. R-2021-3026682 City of Lancaster Depreciation
385. 2021 OH PUC Case No. 21-887-EL-AIR;
Case No. 21-888-EL-ATA;
Case No. 889-El-AAM

Duke Energy Ohio Depreciation
386. 2021 AK PSC Docket No. 21-097-U Black Hills Energy Arkansas, Inc. Depreciation
387. 2021 OK CC Cause No. PUD202100164 Oklahoma Gas & Electric Depreciation
388. 2021 FERC Case ER-22-392-001 El Paso Electric Depreciation
389. 2021 FERC Case ER-21-XXX MidAmerican Electric Depreciation
390. 2021 PA PUC Docket Nos. R-2021-3027385,
R-2021-3027386
Aqua Pennsylvania, Inc.
Aqua Pennsylvania Wastewater, Inc.
Depreciation
391. 2022 FERC Case ER-22-282-000 El Paso Electric Depreciation
392. 2022 ILL CC Docket No. 22-0154 MidAmerican Gas Depreciation
393. 2022 MO PSC Case No. ER-2022-0129 Evergy Metro Depreciation
394. 2022 MO PSC Case No. ER-2022-0130 Evergy Missouri West Depreciation
395. 2022 PA PUC Docket No. R-2022-3031211 NiSource Columbia Gas of Pennsylvania, Inc. Depreciation
396. 2022 MA DPU D.P.U. 22-20 The Berkshire Gas Company Depreciation
397. 2022 PA PUC R-2022-3031672; R-2022-3031673 Pennsylvania-American Water Company Depreciation
398. 2022 SD PUC Docket No. NG22- MidAmerican Gas Depreciation
399. 2022 MD PSC Case No. 9680 NiSource Columbia Gas of Maryland Depreciation
400. 2022 WYPSC Docket No. 20003-214-ER-22 Black Hills Energy – Cheyenne Light, Fuel and Power Company Depreciation
401. 2022 MA DPU D.P.U. 22.22 NSTAR Electric Company d/b/a Eversource Energy Depreciation
402. 2022 NC Util Com Docket No. W-218, Sub 573 Aqua North Carolina, Inc. Depreciation
403. 2022 OR PUC UM2213 Northwest Natural Gas Depreciation
404. 2022 OR PUC UM2214 Northwest Natural Gas Depreciation
405. 2022 ME PUC Docket No. 2022-00152 Central Maine Power Depreciation
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 18 of 19
LIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.

Year Jurisdiction Docket No. Client Utility Subject
406. 2022 SC PSC Docket No. 2022-254-E Duke Energy Progress Depreciation
407. 2022 NC Util Com Docket No. E-2, SUB 1300 Duke Energy Progress Depreciation
Depreciation 408. 2022 IN URC Cause #45772 Northern Indiana Public Service Company Depreciation
409. 2022 PA PUC R-2022-3031340 The York Water Company Depreciation
410. 2022 PA PUC R-2022-3032806 The York Water Company Depreciation
411. 2022 PA PUC R-2022-3031704 Borough of Ambler Depreciation
412. 2022 MO PSC ER-2022-0337 Ameren Missouri Depreciation
413. 2022 OH PUC Case No. 22-507-GA-AIR Duke Energy Ohio Depreciation
414. 2022 PA PUC R-2022-3035730 National Fuel Gas Distribution Corporation – PA Division Depreciation
415. 2022 WY PSC 20003-214-ER-22 Cheyenne Light, Fuel and Power Company Depreciation
416. 2022 KY PSC Case No. 2022-00372 Duke Energy Kentucky Depreciation
417. 2022 NC Util Com Docket No. E-7, Sub 1276 Duke Energy Carolinas, LLC Depreciation

Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 1, Page 19 of 19

2021 DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC, GAS AND COMMON PLANT
AS OF DECEMBER 31, 2021

Prepared by:
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 1 of 800

AVISTA CORPORATION
Spokane, Washington

2021 DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS
RELATED TO ELECTRIC, GAS AND COMMON PLANT
AS OF DECEMBER 31, 2021

GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC
Camp Hill, Pennsylvania
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 2 of 800

Gannett Fleming Valuation and Rate Consultants, LLC Corporate Headquarters 207 Senate Avenue Camp Hill, PA 17011 P 717.763.7211 | F 717.763.8150 gannettfleming.com
January 3, 2023 Avista Corporation 1411 Mission Avenue Spokane, WA 99220-3727 Attention: Ryan Krasselt Vice President, Controller and Principal Accounting Officer Ladies and Gentlemen: Pursuant to your request, we have conducted a depreciation study related to the electric, gas and common plant of Avista Corporation (“Avista”) as of December 31, 2021. The attached report presents a description of the methods used in the estimation of depreciation, the summary of annual depreciation accrual rates, the statistical support for the life and net salvage estimates and the detailed tabulations of annual depreciation. Respectfully submitted, GANNETT FLEMING VALUATION AND RATE CONSULTANTS, LLC JOHN J. SPANOS President JJS:jmr 069194.000
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 3 of 800
TABLE OF CONTENTS
Executive Summary .............................................................................................. iii
PART I. INTRODUCTION ....................................................................................... I-1Scope ..................................................................................................................... I-2Plan of Report ......................................................................................................... I-2Basis of the Study ................................................................................................... I-3
Depreciation ................................................................................................. I-3
Service Life and Net Salvage Estimates ....................................................... I-4
PART II. ESTIMATION OF SURVIVOR CURVES .................................................. II-1
Survivor Curves ....................................................................................................... II-2
Iowa Type Curves ......................................................................................... II-3Retirement Rate Method of Analysis ............................................................ II-9Schedules of Annual Transactions in Plant Records .................................... II-10Schedule of Plant Exposed to Retirement .................................................... II-13
Original Life Table ....................................................................................... II-15
Smoothing the Original Survivor Curve ........................................................ II-17
PART III. SERVICE LIFE CONSIDERATIONS ...................................................... III-1
Field Trips ............................................................................................................... III-2
Service Life Analysis ............................................................................................... III-4Life Span Estimates ...................................................................................... III-9
PART IV. NET SALVAGE CONSIDERATIONS .................................................... IV-1
Net Salvage Analysis .............................................................................................. IV-2Net Salvage Considerations ......................................................................... IV-2
PART V. CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION .......... V-1
Group Depreciation Procedures .............................................................................. V-2Single Unit of Property .................................................................................. V-2Remaining Life Annual Accruals ................................................................... V-3Average Service Life Procedure ................................................................... V-3
Calculation of Annual and Accrued Amortization .................................................... V-4
PART VI. RESULTS OF STUDY ........................................................................... VI-1Qualification of Results ............................................................................................ VI-2
Description of Detailed Tabulations ......................................................................... VI-2
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021L
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 4 of 800
TABLE OF CONTENTS, cont.
Table 1. Summary of Estimated Survivor Curve, Net Salvage Percent,
Original Cost, Book Depreciation Reserve and Calculated Annual
Depreciation Accruals Related to Electric, Gas and Common
Plant as of December 31, 2021 ................................................................ VI-4
PART VII. SERVICE LIFE STATISTICS ................................................................. VII-1
Electric Plant................................................................................................. VII-2
Gas Plant .................................................................................................... VII-186
Common Plant ............................................................................................ VII-263
Electric, Gas and Common Plant ................................................................ VII-268
PART VIII. NET SALVAGE STATISTICS .............................................................. VIII-1
Electric Plant............................................................................................... VIII-7
Gas Plant ................................................................................................... VIII-93
Common Plant ............................................................................................ VIII-110
Electric, Gas and Common Plant ................................................................ VIII-112
PART IX. DETAILED DEPRECIATION CALCULATIONS ..................................... IX-1
Electric Plant................................................................................................. IX-2
Gas Plant ...................................................................................................... IX-209
Common Plant .............................................................................................. IX-297
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021LL
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 5 of 800
AVISTA CORPORATION
DEPRECIATION STUDY
EXECUTIVE SUMMARY
Pursuant to Avista Corporation’s (“Avista” or “Company”) request, Gannett
Fleming Valuation and Rate Consultants, LLC (“Gannett Fleming”) conducted a
depreciation study related to Avista’s electric, gas and common plant as of December 31,
2021. The purpose of this study was to determine the annual depreciation accrual rates
and amounts for book and ratemaking purposes.
The depreciation rates determined as a result of this study are based on the
straight line method using the average service life (“ASL”) procedure and were applied
on a remaining life basis. The calculations were based on attained ages and estimated
average service life and net salvage for each depreciable group of assets.
Avista’s accounting policy has not changed since the last depreciation study was
prepared as of December 31, 2016. There have been significant changes to plant in
service and the average service life and net salvage parameters have been updated.
The proposed depreciation rates produce an overall increase for electric, gas and
common plant as of December 31, 2021. Specifically, electric plant increases and gas
and common plant decrease slightly.
Gannett Fleming recommends the calculated annual depreciation accrual rates set
forth herein apply specifically to electric, gas and common plant in service as of December
31, 2021 as summarized in Table 1 of the study. Supporting analysis and calculations are
provided within the study.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021LLL
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 6 of 800
The study results set forth an annual depreciation expense of $189.8 million when
applied to depreciable plant balances as of December 31, 2021. The results are
summarized at the functional level as follows:
SUMMARY OF ORIGINAL COST, PROPOSED ACCRUAL RATES AND AMOUNTS
ORIGINAL COST
AS OF ACCRUAL ACCRUAL
FUNCTION DECEMBER 31, 2021 RATE AMOUNT
ELECTRIC PLANT
Steam Production Plant 445,087,172.12 4.31 19,195,620
Hydro Production Plant 694,904,473.45 2.27 15,767,090
Other Production Plant 327,546,910.58 3.09 10,124,666
Transmission Plant 948,182,505.39 2.32 21,986,055
Distribution Plant 2,081,784,379.62 2.55 53,141,642
General Plant 166,852,916.86 4.64 7,738,766
Total Electric Plant 4,664,358,358.02 2.74 127,953,839
GAS PLANT - Washington and Idaho
Natural Gas Storage and Processing Plant 47,265,475.76 1.51 713,563
Distribution Plant 889,754,251.07 2.41 21,414,569
General Plant 50,261,857.69 3.28 1,648,085
Total Gas Plant - Washington and Idaho 987,281,584.52 2.41 23,776,217
GAS PLANT - Allocated All
General Plant 6,617,857.53 5.90 390,484
GAS PLANT - Oregon
Natural Gas Storage and Processing Plant 7,180,697.93 1.85 132,599
Distribution Plant 469,227,390.41 2.30 10,771,102
General Plant 10,642,537.06 4.43 471,417
Total Gas Plant - Oregon 487,050,625.40 2.34 11,375,118
COMMON PLANT
General Plant 395,947,482.60 6.96 27,541,449
Total Common Plant 395,947,482.60 6.96 27,541,449
UNRECOVERED RESERVE
Electric Plant - 310,780
Gas Plant - Washington and Idaho - (2,269)
Gas Plant - Allocated All - (23,622)
Gas Plant - Oregon - (81,582)
Common Plant - (1,445,958)
Total Unrecovered Reserve (1,242,651)
Total Electric, Gas, and Common Depreciable Plant 6,541,255,908.07 2.90 189,794,456
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021LY
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 7 of 800
PART I. INTRODUCTION
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021I-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 8 of 800
AVISTA CORPORATION
DEPRECIATION STUDY
PART I. INTRODUCTION
SCOPE
This report sets forth the results of the depreciation study for Avista Corporation
(“Avista”), to determine the annual depreciation accrual rates and amounts for book
purposes applicable to the original cost of electric, gas and common plant as of December
31, 2021. The rates and amounts determined as a result of this study are based on the
straight line remaining life method of depreciation. This report also describes the
concepts, methods and judgments which underlie the recommended annual depreciation
accrual rates related to electric, gas and common plant in service as of December 31,
2021.
The service life and net salvage estimates resulting from the study were based on
informed judgment which incorporated analyses of historical plant retirement data as
recorded through 2021, a review of Company practice and outlook as they relate to plant
operation and retirement, and consideration of current practice in the electric and gas
industry, including knowledge of service lives and net salvage estimates used for other
electric and gas companies.
PLAN OF REPORT
Part I, Introduction, contains statements with respect to the plan of the report, and
the basis of the study. Part II, Estimation of Survivor Curves, presents the methods used
in the service life analyses. Part III, Service Life Considerations, presents the factors and
judgment utilized in the service life study. Part IV, Net Salvage Considerations, presents
the judgment utilized for the net salvage study. Part V, Calculation of Annual and Accrued
Depreciation, describes the procedures used in the calculation of group depreciation. Part
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021I-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 9 of 800

VI, Results of Study, presents a summary by depreciable group of annual depreciation
accrual rates and amounts, as well as composite remaining lives. Part VII, Service Life
Statistics presents the statistical analysis of service life estimates, Part VIII, Net Salvage
Statistics sets forth the statistical indications of net salvage percents, and Part IX, Detailed
Depreciation Calculations presents the detailed tabulations of annual depreciation.
BASIS OF THE STUDY
Depreciation
Depreciation, in public utility regulation, is the loss in service value not restored by
current maintenance, incurred in connection with the consumption or prospective
retirement of utility plant in the course of service from causes which are known to be in
current operation and against which the utility is not protected by insurance. Among
causes to be given consideration are wear and tear, deterioration, action of the elements,
inadequacy, obsolescence, changes in the art, changes in demand, and the requirements
of public authorities.
Depreciation, as used in accounting, is a method of distributing fixed capital costs,
less net salvage, over a period of time by allocating annual amounts to expense. Each
annual amount of such depreciation expense is part of that year's total cost of providing
utility service. Normally, the period of time over which the fixed capital cost is allocated
to the cost of service is equal to the period of time over which an item renders service,
that is, the item's service life. The most prevalent method of allocation is to distribute an
equal amount of cost to each year of service life. This method is known as the straight-
line method of depreciation.
For most accounts, the annual depreciation was calculated by the straight line
method using the average service life procedure and the remaining life basis. For certain
General Plant accounts, the annual depreciation is based on amortization accounting.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021I-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 10 of 800
Both types of calculations were based on original cost, attained ages, and estimates of
service lives and net salvage.
The straight line method, average service life procedure is a commonly used
depreciation calculation procedure that has been widely accepted in jurisdictions
throughout North America. Gannett Fleming recommends its continued use in this study.
Amortization accounting is used for certain General Plant accounts because of the
disproportionate plant accounting effort required when compared to the minimal original
cost of the large number of items in these accounts. An explanation of the calculation of
annual and accrued amortization is presented beginning on page V-4 of the report.
Service Life and Net Salvage Estimates
The service life and net salvage estimates used in the depreciation and
amortization calculations were based on informed judgment which incorporated a review
of management’s plans, policies and outlook, a general knowledge of the electric and gas
utility industry, and comparisons of the service life and net salvage estimates from our
studies of other electric and gas utilities. The use of survivor curves to reflect the expected
dispersion of retirement provides a consistent method of estimating depreciation for utility
plant. Iowa type survivor curves were used to depict the estimated survivor curves for the
plant accounts not subject to amortization accounting.
The procedure for estimating service lives consisted of compiling historical data
for the plant accounts or depreciable groups, analyzing this history through the use of
widely accepted techniques, and forecasting the survivor characteristics for each
depreciable group on the basis of interpretations of the historical data analyses and the
probable future. The combination of the historical experience and estimates of future
experience yielded estimated survivor curves from which the average service lives were
derived.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021I-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 11 of 800

PART II. ESTIMATION OF
SURVIVOR CURVES

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 12 of 800

PART II. ESTIMATION OF SURVIVOR CURVES
The calculation of annual depreciation based on the straight line method requires
the estimation of survivor curves and the selection of group depreciation procedures. The
estimation of survivor curves is discussed below and the development of net salvage is
discussed in later sections of this report.
SURVIVOR CURVES
The use of an average service life for a property group implies that the various
units in the group have different lives. Thus, the average life may be obtained by
determining the separate lives of each of the units or by constructing a survivor curve by
plotting the number of units which survive at successive ages.
The survivor curve graphically depicts the amount of property existing at each age
throughout the life of an original group. From the survivor curve, the average life of the
group, the remaining life expectancy, the probable life, and the frequency curve can be
calculated. In Figure 1, a typical smooth survivor curve and the derived curves are
illustrated. The average life is obtained by calculating the area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero.
The remaining life expectancy at any age can be calculated by obtaining the area under
the curve, from the observation age to the maximum age, and dividing this area by the
percent surviving at the observation age. For example, in Figure 1, the remaining life at
age 30 is equal to the crosshatched area under the survivor curve divided by 29.5 percent
surviving at age 30. The probable life at any age is developed by adding the age and
remaining life. If the probable life of the property is calculated for each year of age, the
probable life curve shown in the chart can be developed. The frequency curve presents
the number of units retired in each age interval. It is derived by obtaining the differences
between the amount of property surviving at the beginning and at the end of each interval.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 13 of 800

This study has incorporated the use of Iowa curves developed from a retirement
rate analysis of historical retirement history. A discussion of the concepts of survivor
curves and of the development of survivor curves using the retirement rate method is
presented below.
Iowa Type Curves
The range of survivor characteristics usually experienced by utility and industrial
properties is encompassed by a system of generalized survivor curves known as the Iowa
type curves. There are four families in the Iowa system, labeled in accordance with the
location of the modes of the retirements (or the portion of the frequency curve with the
highest level of retirements) in relationship to the average life and the relative height of
the modes. The left moded curves, presented in Figure 2, are those in which the greatest
frequency of retirement occurs to the left of, or prior to, average service life. The
symmetrical moded curves, presented in Figure 3, are those in which the greatest
frequency of retirement occurs at average service life. The right moded curves, presented
in Figure 4, are those in which the greatest frequency occurs to the right of, or after,
average service life. The origin moded curves, presented in Figure 5, are those in which
the greatest frequency of retirement occurs at the origin, or immediately after age zero.
The letter designation of each family of curves (L, S, R or O) represents the location of
the mode of the associated frequency curve with respect to the average service life. The
numbers represent the relative heights of the modes of the frequency curves within each
family. A higher number designates a higher mode curve.
The Iowa curves were developed at the Iowa State College Engineering
Experiment Station through an extensive process of observation and classification of the
ages at which industrial property had been retired. A report of the study which resulted
in the classification of property survivor characteristics into 18 type curves, which
constitute three of the four families, was published in 1935 in the form of the Experiment
Station’s Bulletin 125.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 14 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 15 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 16 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-6
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 17 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-7
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 18 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-8
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 19 of 800

These curve types have also been presented in subsequent Experiment Station
bulletins and in the text, "Engineering Valuation and Depreciation."1 In 1957, Frank V. B.
Couch, Jr., an Iowa State College graduate student, submitted a thesis presenting his
development of the fourth family consisting of the four O type survivor curves.
Retirement Rate Method of Analysis
The retirement rate method is an actuarial method of deriving survivor curves using
the average rates at which property of each age group is retired. The method relates to
property groups for which aged accounting experience is available and is the method
used to develop the original stub survivor curves in this study. The method (also known
as the annual rate method) is illustrated through the use of an example in the following
text and is also explained in several publications including "Statistical Analyses of
Industrial Property Retirements,"2 "Engineering Valuation and Depreciation,"3 and
"Depreciation Systems."4
The average rate of retirement used in the calculation of the percent surviving for
the survivor curve (life table) requires two sets of data: first, the property retired during a
period of observation, identified by the property's age at retirement; and second, the
property exposed to retirement at the beginning of the age intervals during the same
period. The period of observation is referred to as the experience band. The band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placement band. An example of the calculations
used in the development of a life table follows. The example includes schedules of annual
aged property transactions, a schedule of plant exposed to retirement, a life table and
illustrations of smoothing the stub survivor curve.

1Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuation and Depreciation,
2nd Edition. New York, McGraw-Hill Book Company. 1953. 2Winfrey, Robley, Statistical Analyses of Industrial Property Retirements. Iowa State College,
Engineering Experiment Station, Bulletin 125. 1935.
3Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 1.
4Wolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University Press. 1994.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-9
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 20 of 800

Schedules of Annual Transactions in Plant Records
The property group used to illustrate the retirement rate method is observed for
the experience band 2012-2021 for which there were placements during the years 2007-
2021. In order to illustrate the summation of the aged data by age interval, the data were
compiled in the manner presented in Schedules 1 and 2 on pages II-11 and II-12. In
Schedule 1, the year of installation (year placed) and the year of retirement are shown.
The age interval during which a retirement occurred is determined from this information.
In the example which follows, $10,000 of the dollars invested in 2007 were retired in 2012.
The $10,000 retirement occurred during the age interval between 4½ and 5½ years on
the basis that approximately one-half of the amount of property was installed prior to and
subsequent to July 1 of each year. That is, on the average, property installed during a
year is placed in service at the midpoint of the year for the purpose of the analysis. All
retirements also are stated as occurring at the midpoint of a one-year age interval of time,
except the first age interval which encompasses only one-half year.
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that age
interval. For example, the total of $143,000 retired for age interval 4½-5½ is the sum of
the retirements entered on Schedule 1 immediately above the stair step line drawn on the
table beginning with the 2012 retirements of 2007 installations and ending with the 2021
retirements of the 2016 installations. Thus, the total amount of 143 for age interval 4½-
5½ equals the sum of:
10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-10
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 21 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-11
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 22 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-12
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 23 of 800

In Schedule 2, other transactions which affect the group are recorded in a similar
manner. The entries illustrated include transfers and sales. The entries which are credits
to the plant account are shown in parentheses. The items recorded on this schedule are
not totaled with the retirements, but are used in developing the exposures at the beginning
of each age interval.
Schedule of Plant Exposed to Retirement
The development of the amount of plant exposed to retirement at the beginning of
each age interval is illustrated in Schedule 3 on page II-14. The surviving plant at the
beginning of each year from 2012 through 2021 is recorded by year in the portion of the
table headed "Annual Survivors at the Beginning of the Year." The last amount entered
in each column is the amount of new plant added to the group during the year. The
amounts entered in Schedule 3 for each successive year following the beginning balance
or addition are obtained by adding or subtracting the net entries shown on Schedules 1
and 2. For the purpose of determining the plant exposed to retirement, transfers-in are
considered as being exposed to retirement in this group at the beginning of the year in
which they occurred, and the sales and transfers-out are considered to be removed from
the plant exposed to retirement at the beginning of the following year. Thus, the amounts
of plant shown at the beginning of each year are the amounts of plant from each
placement year considered to be exposed to retirement at the beginning of each
successive transaction year. For example, the exposures for the installation year 2017
are calculated in the following manner:
Exposures at age 0 = amount of addition = $750,000
Exposures at age ½ = $750,000 - $ 8,000 = $742,000
Exposures at age 1½ = $742,000 - $18,000 = $724,000
Exposures at age 2½ = $724,000 - $20,000 - $19,000 = $685,000
Exposures at a e 3½ = $685,000 - $22,000 = $663,000
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-13
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 24 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-14
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 25 of 800

For the entire experience band 2012-2021, the total exposures at the beginning of
an age interval are obtained by summing diagonally in a manner similar to the summing
of the retirements during an age interval (Schedule 1). For example, the figure of 3,789,
shown as the total exposures at the beginning of age interval 4½-5½, is obtained by
summing:
255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609.
Original Life Table
The original life table, illustrated in Schedule 4 on page II-16, is developed from
the totals shown on the schedules of retirements and exposures, Schedules 1 and 3,
respectively. The exposures at the beginning of the age interval are obtained from the
corresponding age interval of the exposure schedule, and the retirements during the age
interval are obtained from the corresponding age interval of the retirement schedule. The
retirement ratio is the result of dividing the retirements during the age interval by the
exposures at the beginning of the age interval. The percent surviving at the beginning of
each age interval is derived from survivor ratios, each of which equals one minus the
retirement ratio. The percent surviving is developed by starting with 100% at age zero
and successively multiplying the percent surviving at the beginning of each interval by the
survivor ratio, i.e., one minus the retirement ratio for that age interval. The calculations
necessary to determine the percent surviving at age 5½ are as follows:
The totals of the exposures and retirements (columns 2 and 3) are shown for the
purpose of checking with the respective totals in Schedules 1 and 3. The ratio of the total
retirements to the total exposures, other than for each age interval, is meaningless.
Percent surviving at age 4½ = 88.15
Exposures at age 4½ = 3,789,000
Retirements from age 4½ to 5½ = 143,000
Retirement Ratio = 143,000 ÷ 3,789,000 = 0.0377
Survivor Ratio = 1.000 - 0.0377 = 0.9623
Percent survivin at a e 5½ = 88.15 x 0.9623 = 84.83
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-15
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 26 of 800

SCHEDULE 4. ORIGINAL LIFE TABLE
CALCULATED BY THE RETIREMENT RATE METHOD

Experience Band 2012-2021 Placement Band 2007-2021

Exposure and Retirement Amounts are in Thousands of Dollars

Age at
Beginning of
Interval

Exposures at
Beginning of
Age Interval

Retirements
During Age
Interval

Retirement
Ratio

Survivor
Ratio
Percent
Surviving at
Beginning of
Age Interval
1 2 3 4 5 6

0.0 7,490 80 0.0107 0.9893 100.00
0.5 6,579 153 0.0233 0.9767 98.93
1.5 5,719 151 0.0264 0.9736 96.62
2.5 4,955 150 0.0303 0.9697 94.07
3.5 4,332 146 0.0337 0.9663 91.22
4.5 3,789 143 0.0377 0.9623 88.15
5.5 3,057 131 0.0429 0.9571 84.83
6.5 2,463 124 0.0503 0.9497 81.19
7.5 1,952 113 0.0579 0.9421 77.11
8.5 1,503 105 0.0699 0.9301 72.65
9.5 1,097 93 0.0848 0.9152 67.57
10.5 823 83 0.1009 0.8991 61.84
11.5 531 64 0.1205 0.8795 55.60
12.5 323 44 0.1362 0.8638 48.90
13.5 167 26 0.1557 0.8443 42.24
35.66
Total 44,780 1,606

Column 2 from Schedule 3, Column 12, Plant Exposed to Retirement.
Column 3 from Schedule 1, Column 12, Retirements for Each Year.
Column 4 = Column 3 Divided by Column 2.
Column 5 = 1.0000 Minus Column 4.
Column 6 = Column 5 Multiplied by Column 6 as of the Preceding Age Interval.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-16
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 27 of 800

The original survivor curve is plotted from the original life table (column 6, Schedule
4). When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally are stub
curves.
Smoothing the Original Survivor Curve
The smoothing of the original survivor curve eliminates any irregularities and
serves as the basis for the preliminary extrapolation to zero percent surviving of the
original stub curve. Even if the original survivor curve is complete from 100% to zero
percent, it is desirable to eliminate any irregularities, as there is still an extrapolation for
the vintages which have not yet lived to the age at which the curve reaches zero percent.
In this study, the smoothing of the original curve with established type curves was used
to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents surviving at ages in years. Each original survivor curve
was compared to the Iowa curves using visual and mathematical matching in order to
determine the better fitting smooth curves. In Figures 6, 7, and 8, the original curve
developed in Schedule 4 is compared with the L, S, and R Iowa type curves which most
nearly fit the original survivor curve. In Figure 6, the L1 curve with an average life between
12 and 13 years appears to be the best fit. In Figure 7, the S0 type curve with a 12-year
average life appears to be the best fit and appears to be better than the L1 fitting. In
Figure 8, the R1 type curve with a 12-year average life appears to be the best fit and
appears to be better than either the L1 or the S0.
In Figure 9, the three fittings, 12-L1, 12-S0 and 12-R1 are drawn for comparison
purposes. It is probable that the 12-R1 Iowa curve would be selected as the most
representative of the plotted survivor characteristics of the group.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-17
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 28 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-18
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 29 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-19
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 30 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-20
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 31 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021II-21
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 32 of 800

PART III. SERVICE LIFE CONSIDERATIONS

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 33 of 800

PART III. SERVICE LIFE CONSIDERATIONS
FIELD TRIPS
In order to be familiar with the operation of the Company and observe
representative portions of the plant, a field trip was conducted for the study. A general
understanding of the function of the plant and information with respect to the reasons for
past retirements and the expected future causes of retirements are obtained during field
trips. This knowledge and information were incorporated in the interpretation and
extrapolation of the statistical analyses.
The following is a list of the locations visited during the most recent field trips.
November 30 - December 1, 2021
Kettle Falls Generating Station
Long Lake Hydro Plant
Little Falls Hydro Plant
Monroe Street Hydro Plant

August 9, 2017
Noxon Rapids Hydro Plant
Cabinet Gorge Hydro Plant

July 11-13, 2017
Long Lake Hydro Plant
Little Falls Hydro Plant
Millwood Substation
Opportunity Substation
Green Acres Substation
Boulder Park Substation
Boulder Park Generating Station
Avista Headquarters and Central Operations Facility
Downtown Campus
Nine Mile City Gate Station
Francis Avenue and Cannon Street Regulating Station #1763
Kaiser-Trentwood Regulating Station
Country Vista Drive and Henry Road Regulating Station #1787
Chase Road City Gate Station

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 34 of 800

September 14, 2011
Colstrip Generating Station
Rosebud Mine

March 9-11, 2011
Kettle Falls Generating Station
Mica City Gate Station
Barker Bridge Crossing
Idaho and 4th Street Regulating Station #217
Post Falls Hydro Plant
Idaho Road Substation
Spokane Customer Service Center
Post Street Substation
Upper Falls Hydro Plant
Monroe Street Hydro Plant
Nine Mile Falls Gate and Regulating Station
West Side Substation
Nine Mile Hydro Plant
Nine Mile Substation
Indian Trail Substation
Central Operations Facility

May 24, 2005
Rathdrum CT Facility
Rathdum Substation
Boekel Road City Gate Station #600
Boekel Road City Gate Station #210
Post Falls Hydro Plant

April 4-6, 2005
Decatur and Crestline Regulating Station #12
Crestline and Lincoln Road Regulating Station #718
Mead City Gate Station
Freya Station #17
Freya and Lincoln Regulating Station #76
Dollar Road Operations Center
Noxon Rapids Hydro Plant
Noxon Rapids Substation
Cabinet Gorge Hydro Plant
Cabinet Gorge Substation
Coyote Springs CT Plant
Boulder Park Generating Station
Boulder Park Substation
Ross Park Substation

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 35 of 800
SERVICE LIFE ANALYSIS
The service life estimates were based on informed judgment which considered a
number of factors. The primary factors were the statistical analyses of data; current
Company policies and outlook as determined during conversations with management;
and the survivor curve estimates from previous studies of this company and other electric
and gas companies.
For many of the plant accounts and subaccounts for which survivor curves were
estimated, the statistical analyses using the retirement rate method resulted in reasonable
indications of the survivor patterns experienced. These accounts represent 72 percent
of depreciable plant. Generally, the information external to the statistics led to little or no
significant departure from the indicated survivor curves for the accounts listed below. The
statistical support for the service life estimates is presented in the section beginning on
page VII-2.
Account No. Account Description
ELECTRIC PLANT
Steam Production Plant 311.00 Structures and Improvements
312.00 Boiler Plant Equipment
314.00 Turbogenerators
315.00 Accessory Electric Equipment
316.00 Miscellaneous Power Plant Equipment
Hydro Production Plant 331.00 Structures and Improvements
333.00 Turbines and Generators 334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment
Other Production Plant
342.00 Fuel Holders, Producers and Accessories 345.00 Accessory Electric Equipment
346.00 Miscellaneous Power Plant Equipment
Transmission Plant 352.00 Structures and Improvements
353.00 Station Equipment 355.00 Poles and Fixtures
358.00 Underground Conductors and Devices
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 36 of 800
Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures 367.00 Underground Conductors and Devices
368.00 Line Transformers 369.10 Services – Overhead
369.20 Services – Underground - Spokane Network 369.30 Services – Underground - Other
370.10 Meters – Idaho 370.30 Meters – Washington Standard
373.10 Street Lighting & Signal Systems – Mercury Vapor
373.20 Street Lighting & Signal Systems – Underground Conductor 373.30 Street Lighting & Signal Systems – Decorative and Metal Standards
373.40 Street Lighting & Signal Systems – High Pressure Sodium Vapor 373.50 Street Lighting & Signal Systems – LED
General Plant
390.10 Structures and Improvements – Company 392.20 Transportation Equipment – Light Trucks
392.30 Transportation Equipment – Medium Trucks
392.40 Transportation Equipment – Heavy Trucks
392.50 Transportation Equipment – Other
396.30 Power Operated Equipment – Medium Trucks 396.40 Power Operated Equipment – Heavy Trucks
396.50 Power Operated Equipment – Other
GAS PLANT Natural Gas Storage and Processing Plant
354.00 Compressor Station Equipment 355.00 Measuring and Regulating Equipment
357.00 Other Equipment
Distribution Plant
375.00 Structures and Improvements 376.00 Mains
378.00 Measuring and Regulating Equipment - General 379.00 Measuring and Regulating Equipment - City Gate
380.00 Services 381.00 Meters
General Plant
390.10 Structures and Improvements – Company
392.20 Transportation Equipment – Light Trucks 392.30 Transportation Equipment – Medium Trucks
392.40 Transportation Equipment – Heavy Trucks 392.50 Transportation Equipment – Other
396.40 Power Operated Equipment – Heavy Trucks 396.50 Power Operated Equipment – Other
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 37 of 800
COMMON PLANT
392.10 Transportation Equipment – Autos 392.20 Transportation Equipment – Light Trucks
392.30 Transportation Equipment – Medium Trucks 392.40 Transportation Equipment – Heavy Trucks
392.50 Transportation Equipment – Other 396.30 Power Operated Equipment – Medium Trucks
396.50 Power Operated Equipment – Other
Electric Plant Account 353.00 Station Equipment, is used to illustrate the manner
in which the study was conducted for the groups in the preceding list. Aged plant
accounting data for the transmission plant originally owned by Avista Corporation have
been compiled for the years 1989 through 2021. These data have been coded in the
course of the Company's normal record keeping according to account or property group,
type of transaction, year in which the transaction took place, and year in which the electric
plant was placed in service. The retirements, other plant transactions, and plant additions
were analyzed by the retirement rate method.
The survivor curve estimate is based on the statistical indications for the period
1989 through 2021. The Iowa 46-R2 is a reasonable fit of the stub original survivor of
station equipment. The 46-year service life is within the typical service life range of 40 to
55 years for station equipment. The 46-year life reflects the Company's plans to continue
to upgrade equipment when necessary with expectations that some assets will be in
service for a long time. The previous estimate for this account was a 44-R2 survivor
curve.
The determination of life characteristics for electric meters required different data
analysis due to the classification of meters between Idaho and Washington. For Idaho
meters, there is a program to convert to remote read meters by end of 2028. The remote
read meters will have shorter life characteristics than the older standard meters. The
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 38 of 800
assets in Account 370.1, Meters - Idaho , is best represented by the 33-L1.5 survivor
curve and end of life date of 2028.. In Washington, the standard meters are placed in
Account 370.3, Meters - Washington Standard and are best represented by the 12-L2.5
survivor curve which reflects the remaining life cycle for these meters. The relatively new
meters in Account 370.4, Meters – Washington AMI have life characteristics best
estimated by the 15-S2.5 Iowa curve.
The life characteristics for gas meters did not require the same classification or
revised analysis, as the replacement practices between the two jurisdictions and the types
of meters will be comparable. However, the gas meters were segregated by state in this
study. The 35- R1 survivor curve is a good fit of the historical indications and future
expectations for most meters. There are new meters in Account 381.00, Metrers –
Washington- AMI which represent new technology meters that will have a life of 15-S2.5
consistent with the comparable electric meters.
The survivor curve estimate for Electric Account 364, Poles, Towers and Fixtures,
is based on the statistical indications for the period 1989-2021. The Iowa 63-R3 is a
reasonable fit of the original survivor curve. The 63-year service life is beyond the upper
end of the typical service life range of 40 to 60 years for distribution poles. The 63-year
life reflects the Company’s plans to replace poles consistently in the future as has been
retired over the last thirty-three years. The previous estimate was a 65-R2.5 survivor
curve.
The survivor curve estimate for Electric Account 368, Line Transformers is the 50-
R2.5 and is based on the statistical indication for the period 1989-2021. The previous
estimate for this account is the 47-R2. Assets in this account primarily include
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 39 of 800
transformers, both pole mounted and pad mounted. Retirements are often due to failure,
but also occur due to upgrades required to meet the load. The 50-R2.5 represents a
reasonable fit of the historical data through age 66, as shown on page VII-154 is
consistent with management outlook for a continuation of the historical experience; and
at the upper end of the typical range of service lives experienced for line transformers.
Analysis for Account 380, Services, is used to provide an example for gas assets.
The survivor curve estimate is the 52-R3 and is based on the statistical indications for the
periods 1964-2021 and 2002-2021. The previous estimate for this account is the 50-R3.
Assets in this account represents plastic, wrapped steel and bare steel services. Most
retirements are due to changes in the associated mains, or leaks. The 52-R3 survivor
curve sets forth a good fit of the historical data through age 63, as shown on page VII-
241, is consistent with management plans and within the typical 40-55 year range
experienced for gas services.
The statistical analyses for the foregoing plant accounts are presented in Part VII
of the report. In addition, analyses are included for several accounts for which historical
survivor curves are not yet definitive of the probable service life characteristics. These
charts illustrate the historical experience to date against the anticipated life curve.
Similar studies were performed for the remaining plant accounts. Each of the
judgments represented a consideration of statistical analyses of aged plant activity,
management’s outlook for the future, and the typical range of lives used by other electric
and gas companies.
The selected amortization periods for other General Plant accounts are described
in the section “Calculated Annual and Accrued Amortization.”
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 40 of 800
Life Span Estimates
The life span method is appropriate for electric production facilities and some gas
plant facilities in which all assets at the facility are expected to be retired concurrently
upon the final retirement of the facility. The life span estimates for these facilities were
based on current Company policies and outlook as determined during field review,
discussions with management and the range of estimates from other electric and gas
utility companies.
Inasmuch as production plant consists of large generating units, the life span
technique was employed in conjunction with the use of interim survivor curves which
reflect interim retirements that occur prior to the ultimate retirement of the major unit. An
interim survivor curve was estimated for each plant account, inasmuch as the rate of
interim retirements differs from account to account. The interim survivor curves estimated
were based on the retirement rate method of life analysis which incorporated experienced
retirements for the period 1977 through 2021 for steam production plant, 1989 through
2021 for hydro production plant, and 1990 through 2021 for other production plant.
The life span estimates for power generating stations were the result of considering
experienced life spans of similar units, the age of survivor units, general operating
characteristics of the units, major refurbishing, and discussions with management
personnel concerning the probable long-term outlook for the units, and the estimate of
the operating partner, if applicable.
The life span estimate for the steam plant, base-load units are 39 to 55 years,
which is on the lower end of the typical 50- to 60-year range of life spans expected for
such units, however, in recent years steam facilities have been consistently retired with
life spans of 45-50 years. These life spans represent the expected depreciable life of
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 41 of 800
each facility under their current configuration. Future capital expenditures can extend a
facility’s depreciable life, however, such changes to the depreciable life may not be
prudent until the capital expenditures are actually put into plant in service. The life span
for hydro facilities is based on the license or relicense date. A life span of 36-40 years
was estimated for the majority of combustion turbines and combined cycle units. These
life span estimates are typical for units which are used primarily as peaking units or load
driven facilities. The life span for solar assets is 20 years which is within the industry
range for similarly designed facilities.
A summary of the major year in service, probable retirement date and life span for
each unit follows:
Probable
Year in Retirement
Depreciable Group Service Year Life Span
Steam Production Plant
Kettle Falls 1983 2038 55
Colstri 3 - Idaho 1984 2027 43
Colstri 4 - Idaho 1986 2027 41
Colstri 3 - Washin ton 1984 2025 41
Colstri 4 - Washin ton 1986 2025 39
H dro Production Plant
Monroe Street 1992 2072 80
Little Falls 1910 2059 149
Lon Lake 1915 2055 140
Spokane Upper Falls 1922 2060 138
Nine Mile 1908 2060 152
Post Falls 1906 2060 154
Cabinet Gor e 1952 2072 120
Noxon Rapids 1959 2079 120
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 42 of 800
Rathdrum Turbine 1999 2034 35
Lancaster 2010 2040 30
Central Operations 2009 2029 20
The survivor curve estimates for the remaining accounts were based on judgment
incorporating the statistical analyses and previous studies for this and other electric and
gas utilities.
Other Production Plant
2002 2038 36
1978,2002 2035 57,33
2002 2042 40
Kettle Falls
Northeast Turbine
Boulder Park
Coyote Springs 2 2003 2043 40
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021III-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 43 of 800
PART IV. NET SALVAGE CONSIDERATIONS
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IV-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 44 of 800
PART IV. NET SALVAGE CONSIDERATIONS
NET SALVAGE ANALYSIS
The estimates of net salvage by account were based in part on historical data
compiled through 2021. Cost of removal and gross salvage were expressed as percents
of the original cost of plant retired, both on annual and three-year moving average bases.
The most recent five-year average also was calculated for consideration. The net salvage
estimates by account are expressed as a percent of the original cost of plant retired.
Net Salvage Considerations
The estimates of future net salvage are expressed as percentages of surviving
plant in service, i.e., all future retirements. In cases in which removal costs are
expected to exceed salvage receipts, a negative net salvage percentage is estimated.
The net salvage estimates were based on judgment which incorporated analyses of
historical cost of removal and gross salvage data, expectations with respect to
future removal requirements and markets for retired equipment and materials.
The analyses of historical cost of removal and gross salvage data are presented
in the section titled “Net Salvage Statistics” for the plant accounts for which the net
salvage estimate relied partially on those analyses.
Statistical analyses of historical data for the period 1983 through 2021 contributed
significantly toward the net salvage estimates for many plant accounts or subaccounts,
representing 89 percent of the depreciable plant, listed below.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IV-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 45 of 800

Account No. Account Description
ELECTRIC PLANT
Steam Production Plant
311.00 Structures and Improvements
312.00 Boiler Plant Equipment
314.00 Turbogenerators
315.00 Accessory Electric Equipment

Hydro Production Plant
331.00 Structures and Improvements
332.00 Reservoirs, Dams and Waterways
333.00 Turbines and Generators
334.00 Accessory Electric Equipment
335.00 Miscellaneous Power Plant Equipment

Other Production Plant
341.00 Structures and Improvements
344.00 Generators
345.00 Accessory Electric Equipment
346.00 Miscellaneous Power Plant Equipment

Transmission Plant
352.00 Structures and Improvements
353.00 Station Equipment
355.00 Poles and Fixtures
356.00 Overhead Conductors and Devices

Distribution Plant
361.00 Structures and Improvements
362.00 Station Equipment
364.00 Poles, Towers and Fixtures
365.00 Overhead Conductors and Devices
366.00 Underground Conduit
367.00 Underground Conductors and Devices
368.00 Line Transformers
369.10 Services – Overhead
369.20 Services – Underground – Spokane Network
369.30 Services – Underground – Other
370.10 Meters – Idaho
370.30 Meters – Washington Standard
370.40 Meters – Washington AMI
373.10 Street Lighting & Signal Systems – Mercury Vapor
373.20 Street Lighting & Signal Systems – Underground Conductor
373.30 Street Lighting & Signal Systems – Decorative and Metal Standards
373.40 Street Lighting & Signal Systems – High Pressure Sodium Vapor
373.50 Street Lighting & Signal Systems – LED
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IV-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 46 of 800

General Plant
390.10 Structures and Improvements – Company

GAS PLANT
Distribution Plant
375.00 Structures and Improvements
376.00 Mains
378.00 Measuring and Regulating Equipment – General
379.00 Measuring and Regulating Equipment – City Gate
380.00 Services
381.00 Meters
385.00 Industrial Measuring and Regulating Station Equipment

COMMON PLANT
390.10 Structures and Improvements - Company

Electric Plant Account 368.00, Line Transformers, is used to illustrate the manner
in which the study was conducted for the groups in the preceding list. Net salvage data
for the period 1983 through 2021 were analyzed for this account. The data include cost
of removal, gross salvage and net salvage amounts and each of these amounts is
expressed as a percent of the original cost of regular retirements. Three-year moving
averages for the 1983-1985 through 2019-2021 periods were computed to smooth the
annual amounts.
Cost of removal fluctuated during the 39-year period. The primary cause of cost
of removal was the effort needed to take out the transformers. Cost of removal for the
most recent five years averaged 47 percent, however, 2015 and 2016 were considerably
higher.
Gross salvage has varied throughout the period, however it has been low in recent
years, except for 2021. The most recent five-year average of 87 percent gross salvage
is not a reflection of future expectations for line transformers as the 2021 amount is not
indicative of future scrap value. The net salvage percent based on the overall period
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IV-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 47 of 800

1983 through 2021 is 3 percent negative net salvage and based on the most recent five-
year period when excluding the 2021 amount is negative 43 percent. The range of
estimates made by other electric companies for line transformers is positive 5 to negative
15 percent. The net salvage estimate for line transformers is negative 10 percent, is
within the range of other estimates and reflects expectations of the future for negative net
salvage.
For Electric Account 364.00, Poles, Towers and Fixtures, cost of removal
fluctuated throughout the period but has trended to a high level since 2002. The primary
cause of the high level of cost of removal was the required effort needed to take out the
poles and towers. Cost of removal for the most recent five years averaged 48 percent.
Gross salvage was generally high until 2011, then has been minimal for the last
ten years. The most recent five-year average of 1 percent gross salvage reflects recent
trends and the reduced market for poles.
The net salvage percent based on the overall period 1983 through 2021 is 57
percent negative net salvage and based on the most recent five-year period is 47 percent.
The range of estimates made by other electric companies for Poles, Towers and Fixtures
is negative 20 to negative 75 percent. The net salvage estimate for poles is negative 60
percent, is within the range of other estimates but does not reflect the trend toward lower
negative net salvage due to the lag in recording some cost of removal.
The overall net salvage percent for steam, hydro and other production facilities
include costs for final retirement. The calculation of the weighted net salvage percent
includes costs by unit for final retirement as well as interim retirements prior to final
retirement. The overall net salvage for each production facility combines the interim net
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IV-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 48 of 800
salvage amount with the final dismantlement amount factored to the total plant cost. The
calculation for each facility is set forth on pages VIII-2 through VIII-6 of this study.
The net salvage estimates for the remaining plant accounts were estimated using
the above-described process of historical indications, judgment and reviewing the typical
range of estimates used by other electric and gas companies. The results of the net
salvage for each plant account are presented in account sequence in the section titled
“Net Salvage Statistics”, beginning on page VIII-8.
Generally, the net salvage estimates for the general plant accounts were zero
percent, consistent with amortization accounting.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IV-6
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 49 of 800

PART V. CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021V-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 50 of 800
PART V. CALCULATION OF ANNUAL AND
ACCRUED DEPRECIATION
GROUP DEPRECIATION PROCEDURES
A group procedure for depreciation is appropriate when considering more than a
single item of property. Normally the items within a group do not have identical service
lives, but have lives that are dispersed over a range of time. There are two primary group
procedures, namely, average service life and equal life group. In the average service life
procedure, which was used in this study, the rate of annual depreciation is based on the
average life or average remaining life of the group, and this rate is applied to the surviving
balances of the group's cost. A characteristic of this procedure is that the cost of plant
retired prior to average life is not fully recouped at the time of retirement, whereas the
cost of plant retired subsequent to average life is more than fully recouped. Over the
entire life cycle, the portion of cost not recouped prior to average life is balanced by the
cost recouped subsequent to average life.
Single Unit of Property
The calculation of straight line depreciation for a single unit of property is
straightforward. For example, if a $1,000 unit of property attains an age of four years
and has a life expectancy of six years, the annual accrual over the total life is:
 $1,000
4 + 6 $100 per year.
The accrued depreciation is:
$1,000 1 - 6
10 $400.§
©¨·
¹¸
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021V-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 51 of 800
Remaining Life Annual Accruals
For the purpose of calculating remaining life accruals as of December 31, 2021,
the depreciation reserve for each plant account is allocated among vintages in proportion
to the calculated accrued depreciation for the account. Explanations of remaining life
accruals and calculated accrued depreciation follow. The detailed calculations as of
December 31, 2021, are set forth in the Results of Study section of the report.
Average Service Life Procedure
In the average service life procedure, the remaining life annual accrual for each
vintage is determined by dividing future book accruals (original cost less book reserve)
by the average remaining life of the vintage. The average remaining life is a directly
weighted average derived from the estimated future survivor curve in accordance with the
average service life procedure.
The calculated accrued depreciation for each depreciable property group
represents that portion of the depreciable cost of the group which would not be allocated
to expense through future depreciation accruals if current forecasts of life characteristics
are used as the basis for such accruals. The accrued depreciation calculation consists
of applying an appropriate ratio to the surviving original cost of each vintage of each
account based upon the attained age and service life. The straight line accrued
depreciation ratios are calculated as follows for the average service life procedure:
Ratio = 1 - Average Remaining Life
Average Service Life .
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021V-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 52 of 800
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishment of an amount in an account by
distributing such amount over a fixed period, over the life of the asset or liability to which
it applies, or over the period during which it is anticipated the benefit will be realized.
Normally, the distribution of the amount is in equal amounts to each year of the
amortization period.
The calculation of annual and accrued amortization requires the selection of an
amortization period. The amortization periods used in this report were based on judgment
which incorporated a consideration of the period during which the assets will render most
of their service, the amortization period and service lives used by other utilities, and the
service life estimates previously used for the asset under depreciation accounting.
Amortization accounting is proposed for a number of accounts that represent
numerous units of property, but a very small portion of depreciable utility plant in service.
The accounts and their amortization periods are as follows:
AMORTIZATION
PERIOD, ACCT TITLE YEARS
Electric Plant
391.00 Office Furniture and Equipment 15
391.10, Computer Hardware 5
391.12, Computer Hardware – AMI 5
393.00, Stores Equipment 25
394.00, Tools, Shop and Gara e Equipment 20
395.00, Laborator Equipment 15
395.12, Laborator Equipment – AMI 15
397.00, Communication Equipment 15
397.50, Sub Inte ration 15
397.60, Distribution 15
398.00, Miscellaneous Equipment 10
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021V-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 53 of 800
AMORTIZATION
PERIOD, ACCT TITLE YEARS
Gas Plant
391.10, Computer Hardware 5
393.00, Stores Equipment 25
394.00, Tools, Shop and Gara e Equipment 20
395.00, Laborator Equipment 15
395.12, Laborator Equipment – AMI 15
397.00, Communication Equipment 15
397.12, Communication Equipment – AMI 15
398.00, Miscellaneous Equipment 10
Common Plant
391.00, Office Furniture and Equipment 15
391.10, Computer Hardware 5
391.12, Computer Hardware – AMI 5
391.13, Computer Hardware – MDM 5
393.00, Stores Equipment 25
394.00, Tools, Shop and Gara e Equipment 20
395.00, Laborator Equipment 15
397.00, Communication Equipment 15
397.12, Communication Equipment – AMI 15
397.20, Communication Equipment – Portable 10
398.00, Miscellaneous Equipment 10
For the purpose of calculating annual amortization amounts as of December 31,
2021, the book depreciation reserve for each plant account or subaccount is assigned or
allocated to vintages. The book reserve assigned to vintages with an age greater than
the amortization period is equal to the vintage’s original cost. The remaining book reserve
is allocated among vintages with an age less than the amortization period in proportion
to the calculated accrued amortization. The calculated accrued amortization is equal to
the original cost multiplied by the ratio of the vintage’s age to its amortization period. The
annual amortization amount is determined by dividing the future amortizations (original
cost less allocated book reserve) by the remaining period of amortization for the vintage.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021V-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 54 of 800
PART VI. RESULTS OF STUDY
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 55 of 800
PART VI. RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual and accrued depreciation are the principal results of the
study. Continued surveillance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard for the
inherent variability in service lives and net salvage and for the change of the composition
of property in service. The annual accrual rates were calculated in accordance with the
straight line remaining life method of depreciation, using the average service life
procedure based on estimates which reflect considerations of current historical evidence
and expected future conditions.
The annual depreciation accrual rates are applicable specifically to the electric,
gas and common plant in service as of December 31, 2021. For most plant accounts, the
application of such rates to future balances that reflect additions subsequent to December
31, 2021, is reasonable for a period of up to five years.
DESCRIPTION OF DETAILED TABULATIONS
Table 1 is a summary of the results of the study as applied to the original cost of
electric, gas and common plant respectively, as of December 31, 2021. The summary
schedules are presented on pages VI-4 through VI-15 of this report.
The service life estimates were based on judgment that incorporated statistical
analysis of retirement data, discussions with management and consideration of estimates
made for other electric and gas utilities. The results of the statistical analysis of service
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 56 of 800
life are presented in the section beginning on page VII-2, within the supporting documents
of this report.
For each depreciable group analyzed by the retirement rate method, a chart
depicting the original and estimated survivor curves is followed by a tabular presentation
of the original life table(s) plotted on the chart. The survivor curves estimated for the
depreciable groups are shown as dark smooth curves on the charts. Each smooth
survivor curve is denoted by a numeral followed by the curve type designation. The
numeral used is the average life derived from the entire curve from 100 percent to zero
percent surviving. The titles of the chart indicate the group, the symbol used to plot the
points of the original life table, and the experience and placement bands of the life tables
which where plotted. The experience band indicates the range of years for which
retirements were used to develop the stub survivor curve. The placements indicate, for
the related experience band, the range of years of installations which appear in the
experience.
The analyses of net salvage data are presented in the section titled, “Net Salvage
Statistics”. The tabulations present annual cost of removal and gross salvage data, three-
year moving averages and the most recent five-year average. Data are shown in dollars
and as percentages of original costs retired.
The tables of the calculated annual depreciation applicable to depreciable assets
as of December 31, 2021 are presented in account sequence starting on page IX-3 of the
supporting documents. The tables indicate the estimated survivor curve and net salvage
percent for the account and set forth, for each installation year, the original cost, the
calculated accrued depreciation, the allocated book reserve, future accruals, the
remaining life, and the calculated annual accrual amount.
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 57 of 800
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4.3
1

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 58 of 800
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1.4
1

55
.
5

TO
T
A
L

A
C
C
O
U
N
T

3
3
0
.
4
1
2,9
7
4
,
4
4
3
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0
1
42
7
,
1
0
2
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1
49
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2
0
9
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5

33
1
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0
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A
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12
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11
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(7
)
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7
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1
6
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14
9
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6
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8
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3

46
.
4

L
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12
-
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0
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11
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-
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(5
)
5,4
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5
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4
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8
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4,6
0
4
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5
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6
12
6
,
9
4
0
2.3
2

36
.
3

L
O
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L
A
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12
-
2
0
5
5
11
0
-
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1
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5
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(6)
7,68
6
,
2
5
2
.
0
1
1,4
6
6
,
5
8
8
6,6
8
0
,
8
3
9
20
6
,
7
0
0
2.6
9

32
.
3

S
P
O
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A
N
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U
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12
-
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11
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5
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(6
)
1,1
1
4
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5
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9
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6
1
53
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,
1
1
5
64
6
,
3
3
9
17
,
5
0
2
1.5
7

36
.
9

N
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N
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M
I
L
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12
-
2
0
6
0
11
0
-
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1
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5
*
(4
)
20
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0
4
9
,
0
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9
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5
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8
9
,
9
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1
18
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6
6
1
,
1
1
1
50
2
,
4
6
4
2.51

37
.
1

P
O
S
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F
A
L
L
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12
-
2
0
6
0
11
0
-
R
1
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5
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(4
)
6,7
5
1
,
6
6
6
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1
6
89
9
,
7
5
4
6,1
2
1
,
9
7
8
16
4
,
1
5
9
2.4
3

37
.
3

C
A
B
I
N
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T

G
O
R
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E
12
-
2
0
7
2
11
0
-
R
1
.
5
*
(1
3
)
23
,
4
3
4
,
8
6
8
.
7
0
5,7
1
6
,
4
1
5
20
,
7
6
4
,
9
8
6
44
6
,
4
8
4
1.9
1

46
.
5

N
O
X
O
N

R
A
P
I
D
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12
-
2
0
7
9
11
0
-
R
1
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5
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(2
1
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21
,
4
8
7
,
7
5
9
.
8
5
5,8
9
9
,
7
3
4
20
,
1
0
0
,
4
5
5
39
1
,
3
4
9
1.8
2

51
.
4

TO
T
A
L

A
C
C
O
U
N
T

3
3
1
.
0
0
94
,
1
9
5
,
1
0
1
.
7
4
19
,
6
8
0
,
2
4
5
84
,
5
2
1
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4
2
2
2,0
0
5
,
2
3
6
2.1
3

33
1
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1
0
ST
R
U
C
T
U
R
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S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

F
I
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H

A
N
D

W
I
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L
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F
E

C
O
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R
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L
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12
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0
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5
55
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2
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5
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(6
)
66
,
3
7
8
.
3
3
64
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9
1
4
5,4
4
7
20
5
0.3
1

26
.
6

P
O
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A
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12
-
2
0
6
0
55
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2
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5
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(4
)
6,1
8
1
.
0
9
2,6
7
3
3,7
5
6
10
1
1.6
3

37
.
2

C
A
B
I
N
E
T

G
O
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12
-
2
0
7
2
55
-
S
2
.
5
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(1
3
)
31
,
6
5
0
.
0
7
11
,
6
2
0
24
,
1
4
4
61
6
1.9
5

39
.
2

N
O
X
O
N

R
A
P
I
D
S
12
-
2
0
7
9
55
-
S
2
.
5
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(2
1
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1
2
1
.
0
7
11
5
,
4
8
6
1,2
0
3
,
5
6
1
26
,
8
3
6
2.4
6

44
.
8

TO
T
A
L

A
C
C
O
U
N
T

3
3
1
.
1
0
1,1
9
4
,
3
3
0
.
5
6
19
4
,
6
9
3
1,2
3
6
,
9
0
8
27
,
7
5
8
2.32

33
1
.
2
0
ST
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
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M
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T
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-

R
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A
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I
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M
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O
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12
-
2
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7
2
50
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2
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5
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(7
)
4,0
3
7
,
0
2
4
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9
4
66
0
,
3
9
5
3,6
5
9
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2
2
2
96
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2
6
5
2.3
8

38
.
0

L
O
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L
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12
-
2
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5
5
50
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2
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(6
)
1,7
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6
8
1
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9
1
39
8
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5
9
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1,4
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5
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3
2
5
46
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2
1
7
2.6
9

30
.
8

S
P
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K
A
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U
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A
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12
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(6
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5,9
7
9
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7
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1
(6
2
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0
-
-
N
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N
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12
-
2
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6
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50
-
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2
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(4
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37
0
,
7
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1
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66
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1
1
6
30
1
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4
6
6
8,6
6
4
2.3
4

34
.
8

P
O
S
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F
A
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L
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12
-
2
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6
0
50
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2
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5
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(4
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90
1
,
1
7
8
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7
4
14
2
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1
9
4
79
5
,
0
3
2
23
,
3
1
6
2.5
9

34
.
1

C
A
B
I
N
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O
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12
-
2
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2
50
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2
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(1
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2
6
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5
9
2,1
6
6
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5
0
9
53
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8
4
0
2.2
9

40
.
2

N
O
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A
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12
-
2
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(2
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1
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2
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1
9
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1
9
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8
9
5
57
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3
4
3
2.4
6

40
.
5

TO
T
A
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A
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C
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N
T

3
3
1
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2
0
11
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7
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1
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8
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7
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4
6
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10
,
6
6
7
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3
8
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28
5
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6
4
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2.4
4

33
1
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2
6
ST
R
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C
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A
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I
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-

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I
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12
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(1
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9
1
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.
9
1
18
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0
7
7
24
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7
6
3
64
2
1.6
9

38
.
6

N
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O
N

R
A
P
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D
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12
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2
0
7
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50
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(2
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9
9
10
,
3
6
4
28
9
2.1
2

35
.
9

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 59 of 800
AV
I
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23
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32
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S
P
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A
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12
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36
.
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N
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12
-
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11
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(4
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36
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12
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(4
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36
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C
A
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12
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11
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(1
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20
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1
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45
9
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1.7
1

44
.
2

N
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A
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12
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47
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TO
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A
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3
3
2
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L
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L
I
F
E

C
O
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E
R
V
A
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0
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5
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(6
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7
8
0
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6
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10
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1
5
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78
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6
5
5
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2
0
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9

32
.
5

N
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N
E

M
I
L
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12
-
2
0
6
0
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5
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(4
)
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4
5
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9
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3
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9
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2.5
4

36
.
7

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-
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6
0
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.
5
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(4
)
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4
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15
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6
5
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6
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,
1
5
2
34
,
4
9
4
2.5
2

36
.
6

C
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12
-
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0
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2
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.
5
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(1
3
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,
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9
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14
,
0
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0
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9
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4
33
5
,
5
9
7
2.0
5

41
.
8

N
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12
-
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(2
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2
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4
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1.9
9

44
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3

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1
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,
9
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3
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,
0
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2.0
8

33
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.
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5
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,

D
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12
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0
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5
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(4
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0
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4
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0
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9
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10
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1
8
4
27
9
2.5
3

36
.
5

C
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12
-
2
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(1
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9
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5
5
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7
7
0
31
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9
2
9
2.1
4

42
.
5

N
O
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12
-
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(2
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1
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8
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4
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17
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9
3
5
1.8
8

46
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3

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2
.
1
5
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4
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,
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2.0
4

33
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2
0
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(5
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6

29
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4

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3

27
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7

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5
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(4
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0

30
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2

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(4
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9
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2.9
4

31
.
5

C
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5
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3
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2
1.5
6

33
.
9

N
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9

36
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2

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(7
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9
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38
.
1

L
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(5
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2.5
4

34
.
2

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(6
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6

29
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0

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0

35
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12
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(4
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7

34
.
5

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(4
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1
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0.1
1

32
.
1

C
A
B
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N
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T

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12
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2
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1
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2
2.3
4

39
.
5

N
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42
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9

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26
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6

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(5
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2.9
9

28
.
6

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71
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9
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7
1.60

27
.
2

S
P
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8

26
.
1

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(4
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6
0
3
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1

28
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4

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(4
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4
7
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6
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8
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7
2
3
2.5
2

28
.
7

C
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40
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5
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15
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,
0
4
5
47
1
,
2
8
5
2.7
1

33
.
1

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2
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8
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5
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6
,
9
7
9
3.5
5

29
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0

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A
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C
C
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T

3
3
4
.
0
0
83
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8
2
7
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7
3
4
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6
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2
1
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3
2
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7

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5
.
0
0
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(7
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2.1
6

38
.
9

L
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(5
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4
5
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44
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0
2
2.4
0

33
.
5

L
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12
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*
(6
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5
4
5
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5
3
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,
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53
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7
8
2.2
0

30
.
1

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8
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6
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1
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3

32
.
1

N
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12
-
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0
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*
(4
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5
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7
6
4
99
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7
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29
,
2
6
7
2.8
6

33
.
8

P
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12
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*
(4
)
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3
9
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9
0
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9
,
7
5
9
70
1
,
9
5
5
20
,
5
4
1
2.5
4

34
.
2

C
A
B
I
N
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T

G
O
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12
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0
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65
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*
(1
3
)
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0
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1
0
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7
0
,
2
2
9
84
,
8
7
1
1.6
0

42
.
1

N
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R
A
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12
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0
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8
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5

42
.
4

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-6
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 60 of 800
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19
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9

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-7
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 61 of 800
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4.
7

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-8
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 62 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-9
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 63 of 800
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.
4

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-10
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 64 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-11
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 65 of 800
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8.
9

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-12
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 66 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-13
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 67 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VI-14
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 68 of 800
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Avista Corporation
December 31, 2021VI-15
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 69 of 800
PART VII. SERVICE LIFE STATISTICS
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 70 of 800

ELECTRIC PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 71 of 800
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Avista Corporation
December 31, 2021VII-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 72 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 73 of 800
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Avista Corporation
December 31, 2021VII-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 74 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.10 STRUCTURES AND IMPROVEMENTS - LANDFILL

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-6
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 75 of 800
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Avista Corporation
December 31, 2021VII-7
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 76 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-8
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 77 of 800
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Avista Corporation
December 31, 2021VII-9
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 78 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 313.00 ENGINES AND ENGINE-DRIVEN GENERATORS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-10
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 79 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-11
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 80 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-12
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 81 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-13
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 82 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-14
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 83 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-15
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 84 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-16
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 85 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-17
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 86 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-18
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 87 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.31 TWIN CREEK CHANNEL RESTORATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-19
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 88 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-20
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 89 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-21
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 90 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-22
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 91 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-23
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 92 of 800
AV
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Avista Corporation
December 31, 2021VII-24
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 93 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.41 LAND EASEMENTS - CONSERVATION - HABITAT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-25
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 94 of 800
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Avista Corporation
December 31, 2021VII-26
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 95 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-27
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 96 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-28
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 97 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-29
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 98 of 800
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Avista Corporation
December 31, 2021VII-30
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 99 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.10 STRUCTURES AND IMPROVEMENTS - FISH AND WILDLIFE CONSERVATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-31
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 100 of 800
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Avista Corporation
December 31, 2021VII-32
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 101 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-33
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 102 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-34
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 103 of 800
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Avista Corporation
December 31, 2021VII-35
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 104 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.26 STRUCTURES AND IMPROVEMENTS - RECREATION INFORMATION AND
EDUCATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-36
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 105 of 800
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Avista Corporation
December 31, 2021VII-37
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 106 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-38
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 107 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-39
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 108 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-40
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 109 of 800
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Avista Corporation
December 31, 2021VII-41
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 110 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-42
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 111 of 800
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Avista Corporation
December 31, 2021VII-43
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 112 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.15 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-44
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 113 of 800
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Avista Corporation
December 31, 2021VII-45
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 114 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS - RECREATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-46
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 115 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS - RECREATION

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-47
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 116 of 800
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Avista Corporation
December 31, 2021VII-48
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 117 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-49
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 118 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-50
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 119 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-51
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 120 of 800
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Avista Corporation
December 31, 2021VII-52
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 121 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-53
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 122 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-54
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 123 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-55
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 124 of 800
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Avista Corporation
December 31, 2021VII-56
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 125 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-57
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 126 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-58
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 127 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-59
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 128 of 800
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Avista Corporation
December 31, 2021VII-60
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 129 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - FISH AND WILDLIFE
CONSERVATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-61
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 130 of 800
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Avista Corporation
December 31, 2021VII-62
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 131 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.15 MISCELLANEOUS POWER PLANT EQUIPMENT - FISH AND WILDLIFE
CONSERVATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-63
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 132 of 800
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Avista Corporation
December 31, 2021VII-64
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 133 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - RECREATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-65
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 134 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-66
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 135 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-67
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 136 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-68
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 137 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-69
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 138 of 800
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Avista Corporation
December 31, 2021VII-70
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 139 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-71
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 140 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-72
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 141 of 800
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Avista Corporation
December 31, 2021VII-73
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 142 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-74
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 143 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-75
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 144 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-76
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 145 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 343.00 PRIME MOVERS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-77
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 146 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 343.00 PRIME MOVERS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-78
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 147 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-79
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 148 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-80
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 149 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-81
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 150 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-82
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 151 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.01 GENERATORS - SOLAR

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-83
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 152 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-84
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 153 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-85
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 154 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-86
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 155 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.01 ACCESSORY ELECTRIC EQUIPMENT - SOLAR

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-87
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 156 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-88
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 157 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-89
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 158 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-90
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 159 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-91
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 160 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.30 REMOVING PROPERTY OF OTHERS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-92
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 161 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.30 REMOVING PROPERTY OF OTHERS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-93
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 162 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.30 REMOVING PROPERTY OF OTHERS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-94
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 163 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-95
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 164 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.40 LAND RIGHTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-96
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 165 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.40 LAND RIGHTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-97
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 166 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.40 LAND RIGHTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-98
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 167 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-99
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 168 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-100
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 169 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-101
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 170 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-102
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 171 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-103
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 172 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-104
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 173 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-105
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 174 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-106
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 175 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-107
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 176 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-108
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 177 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-109
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 178 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-110
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 179 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-111
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 180 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-112
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 181 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-113
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 182 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-114
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 183 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-115
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 184 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-116
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 185 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-117
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 186 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-118
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 187 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-119
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 188 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 357.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-120
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 189 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 357.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-121
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 190 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-122
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 191 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-123
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 192 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-124
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 193 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-125
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 194 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 359.00 ROADS AND TRAILS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-126
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 195 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 359.00 ROADS AND TRAILS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-127
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 196 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 359.00 ROADS AND TRAILS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-128
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 197 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-129
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 198 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 360.40 LAND - EASEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-130
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 199 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-131
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 200 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-132
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 201 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-133
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 202 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-134
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 203 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-135
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 204 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-136
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 205 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-137
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 206 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-138
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 207 of 800
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Avista Corporation
December 31, 2021VII-139
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 208 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-140
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 209 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-141
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 210 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-142
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 211 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-143
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 212 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-144
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 213 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-145
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 214 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-146
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 215 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 366.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-147
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 216 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 366.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-148
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 217 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 366.00 UNDERGROUND CONDUIT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-149
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 218 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-150
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 219 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-151
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 220 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-152
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 221 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-153
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 222 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-154
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 223 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-155
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 224 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-156
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 225 of 800
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Avista Corporation
December 31, 2021VII-157
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 226 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 369.10, 369.20 AND 369.30 UNDERGROUND AND OVERHEAD SERVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-158
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 227 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 369.10, 369.20 AND 369.30 UNDERGROUND AND OVERHEAD SERVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-159
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 228 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 369.10, 369.20 AND 369.30 UNDERGROUND AND OVERHEAD SERVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-160
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 229 of 800
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Avista Corporation
December 31, 2021VII-161
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 230 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-162
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 231 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-163
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 232 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-164
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 233 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-165
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 234 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-166
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 235 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-167
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 236 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-168
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 237 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.30 METERS - WASHINGTON STANDARD

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-169
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 238 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.30 METERS - WASHINGTON STANDARD

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-170
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 239 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.30 METERS - WASHINGTON STANDARD

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-171
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 240 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.30 METERS - WASHINGTON STANDARD

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-172
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 241 of 800
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Avista Corporation
December 31, 2021VII-173
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 242 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.40 METERS - WASHINGTON AMI

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-174
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 243 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-175
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 244 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 371.00 INSTALLATIONS ON CUSTOMERS' PREMISES - CATALYST BUILDING

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-176
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 245 of 800
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Avista Corporation
December 31, 2021VII-177
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 246 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 371.01 AND 371.02 ELECTRIC VEHICLE CHARGING STATION

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-178
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 247 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-179
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 248 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 373.10, 373.20, 373.30, 373.40 AND 373.50 STREET LIGHTING AND SIGNAL
SYSTEMS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-180
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 249 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 373.10, 373.20, 373.30, 373.40 AND 373.50 STREET LIGHTING AND SIGNAL
SYSTEMS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-181
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 250 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-182
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 251 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-183
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 252 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-184
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 253 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-185
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 254 of 800

GAS PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-186
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 255 of 800
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Avista Corporation
December 31, 2021VII-187
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 256 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 350.20 RIGHTS OF WAY

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-188
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 257 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 350.20 RIGHTS OF WAY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-189
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 258 of 800
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Avista Corporation
December 31, 2021VII-190
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 259 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNTS 351.10, 351.20, 351.30 AND 351.40 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-191
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 260 of 800
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Avista Corporation
December 31, 2021VII-192
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 261 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 352.00 WELLS - STORAGE WELLS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-193
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 262 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 352.00 WELLS - STORAGE WELLS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-194
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 263 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 352.00 WELLS - STORAGE WELLS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-195
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 264 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 352.00 WELLS - STORAGE WELLS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-196
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 265 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-197
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 266 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 352.20 WELLS - RESERVOIRS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-198
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 267 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-199
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 268 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-200
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 269 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 353.00 LINES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-201
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 270 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 353.00 LINES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-202
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 271 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-203
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 272 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 354.00 COMPRESSOR STATION EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-204
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 273 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 354.00 COMPRESSOR STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-205
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 274 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-206
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 275 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 355.00 MEASURING AND REGULATING EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-207
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 276 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 355.00 MEASURING AND REGULATING EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-208
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 277 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-209
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 278 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 356.00 PURIFICATION EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-210
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 279 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 356.00 PURIFICATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-211
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 280 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-212
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 281 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 357.00 OTHER EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-213
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 282 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 357.00 OTHER EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-214
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 283 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 357.00 OTHER EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-215
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 284 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 357.00 OTHER EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-216
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 285 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-217
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 286 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 374.40 LAND - EASEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-218
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 287 of 800
AV
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C
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-219
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 288 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-220
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 289 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-221
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 290 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-222
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 291 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-223
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 292 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-224
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 293 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-225
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 294 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-226
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 295 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-227
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 296 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-228
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 297 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-229
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 298 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-230
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 299 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-231
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 300 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-232
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 301 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-233
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 302 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-234
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 303 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-235
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 304 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-236
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 305 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 379.00 MEASURING AND REGULATING EQUIPMENT - CITY GATE

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-237
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 306 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 379.00 MEASURING AND REGULATING EQUIPMENT - CITY GATE

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-238
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 307 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 379.00 MEASURING AND REGULATING EQUIPMENT - CITY GATE

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-239
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 308 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 379.00 MEASURING AND REGULATING EQUIPMENT - CITY GATE

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-240
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 309 of 800
AV
I
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-241
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 310 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-242
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 311 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-243
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 312 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-244
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 313 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-245
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 314 of 800
AV
I
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-246
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 315 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-247
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 316 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-248
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 317 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-249
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 318 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-250
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 319 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-251
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 320 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS - WASHINGTON AMI

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-252
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 321 of 800
AV
I
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-253
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 322 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 385.00 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-254
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 323 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 385.00 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-255
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 324 of 800
AV
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-256
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 325 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 389.42 LAND EASEMENTS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-257
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 326 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-258
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 327 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-259
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 328 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-260
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 329 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-261
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 330 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-262
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 331 of 800

COMMON PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-263
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 332 of 800
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Avista Corporation
December 31, 2021VII-264
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 333 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-265
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 334 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-266
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 335 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-267
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 336 of 800

ELECTRIC, GAS AND COMMON PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-268
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 337 of 800
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Avista Corporation
December 31, 2021VII-269
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 338 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.10 TRANSPORTATION EQUIPMENT - AUTOS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-270
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 339 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-271
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 340 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-272
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 341 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-273
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 342 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-274
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 343 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-275
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 344 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-276
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 345 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.40 TRANSPORTATION EQUIPMENT - HEAVY TRUCKS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-277
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 346 of 800
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-278
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 347 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-279
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 348 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-280
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 349 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-281
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 350 of 800
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Avista Corporation
December 31, 2021VII-282
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 351 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.60 TRANSPORTATION EQUIPMENT - AIRPLANE

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-283
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 352 of 800
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Avista Corporation
December 31, 2021VII-284
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 353 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.30 POWER OPERATED EQUIPMENT - MEDIUM TRUCKS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-285
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 354 of 800
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Avista Corporation
December 31, 2021VII-286
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 355 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.40 POWER OPERATED EQUIPMENT - HEAVY TRUCKS

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-287
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 356 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.40 POWER OPERATED EQUIPMENT - HEAVY TRUCKS

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-288
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 357 of 800
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Avista Corporation
December 31, 2021VII-289
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 358 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

ORIGINAL LIFE TABLE

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-290
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 359 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

ORIGINAL LIFE TABLE, CONT.

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VII-291
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 360 of 800

PART VIII. NET SALVAGE STATISTICS

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 361 of 800
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F
A
L
L
S
31
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(2
1
,
9
9
8
,
6
7
8
)

8
8
1
,
9
7
4

(
4
)

(
3
,
2
8
9
,
5
9
4
)

2
9
6
,
0
6
3

(
9
)

(
2
5
,
2
8
8
,
2
7
2
)

1
,
1
7
8
,
0
3
7

(
5
)
31
2
.
0
0

B
O
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(3
7
,
1
5
3
,
0
7
9
)

1
,
4
8
9
,
5
4
6

(
4
)

(
9
,
6
4
8
,
6
0
6
)

8
6
8
,
3
7
5

(
9
)

(
4
6
,
8
0
1
,
6
8
6
)

2
,
3
5
7
,
9
2
0

(
5
)
31
4
.
0
0

T
U
R
B
O
G
E
N
E
R
A
T
O
R
S
(1
0
,
8
2
6
,
4
6
2
)

4
3
4
,
0
5
6

(
4
)

(
7
,
8
0
5
,
6
2
7
)

7
0
2
,
5
0
6

(
9
)

(
1
8
,
6
3
2
,
0
8
9
)

1
,
1
3
6
,
5
6
2

(
6
)
31
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(9
,
2
6
5
,
2
7
2
)

3
7
1
,
4
6
4

(
4
)

(
3
,
3
3
0
,
7
7
7
)

2
9
9
,
7
7
0

(
9
)

(
1
2
,
5
9
6
,
0
4
9
)

6
7
1
,
2
3
4

(
5
)
31
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
1
,
9
7
6
,
0
2
5
)

7
9
,
2
2
3

(
4
)

(
5
0
0
,
9
3
4
)

4
5
,
0
8
4

(
9
)

(
2
,
4
7
6
,
9
5
9
)

1
2
4
,
3
0
7

(
5
)

T
O
T
A
L

K
E
T
T
L
E

F
A
L
L
S
(8
1
,
2
1
9
,
5
1
7
)

3
,
2
5
6
,
2
6
3

(
4
)

(
2
4
,
5
7
5
,
5
3
8
)

2
,
2
1
1
,
7
9
8

(
9
)

(
1
0
5
,
7
9
5
,
0
5
5
)

5
,
4
6
8
,
0
6
1

(
5
)
CO
L
S
T
R
I
P

3

A
N
D

C
O
M
M
O
N

-

I
D
A
H
O
31
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
9
,
4
9
0
,
2
7
1
)

5
6
0
,
9
1
5

(
3
)

(
6
6
2
,
4
6
5
)

5
9
,
6
2
2

(
9
)
(2
0
,
1
5
2
,
7
3
6
)

6
2
0
,
5
3
7

(
3
)
31
2
.
0
0

B
O
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(2
8
,
5
5
7
,
1
9
1
)

8
2
1
,
8
5
4

(
3
)

(
1
,
8
6
7
,
6
1
0
)

1
6
8
,
0
8
5

(
9
)

(
3
0
,
4
2
4
,
8
0
1
)

9
8
9
,
9
3
9

(
3
)
31
3
.
0
0

E
N
G
I
N
E
S

A
N
D

E
N
G
I
N
E
-
DR
I
V
E
N

G
E
N
E
R
A
T
O
R
S

(
1
7
4
,
2
3
0
)

5
,
0
1
4

(
3
)

(
1
,
2
3
0
)

1
1
1

(
9
)

(
1
7
5
,
4
6
1
)

5
,
1
2
5

(
3
)
31
4
.
0
0

T
U
R
B
O
G
E
N
E
R
A
T
O
R
S
(7
,
3
5
1
,
9
3
7
)

2
1
1
,
5
8
3

(
3
)

(
9
7
8
,
8
7
2
)

8
8
,
0
9
8

(
9
)

(
8
,
3
3
0
,
8
0
8
)

2
9
9
,
6
8
1

(
4
)
31
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(3
,
5
3
1
,
4
9
7
)

1
0
1
,
6
3
4

(
3
)

(
3
4
4
,
4
4
4
)

3
1
,
0
0
0

(
9
)

(
3
,
8
7
5
,
9
4
0
)

1
3
2
,
6
3
4

(
3
)
31
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
3
,
3
2
3
,
7
3
4
)

9
5
,
6
5
4

(
3
)

(
1
6
8
,
8
5
7
)

1
5
,
1
9
7

(
9
)

(
3
,
4
9
2
,
5
9
0
)

1
1
0
,
8
5
2

(
3
)

T
O
T
A
L

C
O
L
S
T
R
I
P

3

A
N
D

C
O
M
M
O
N

-

I
D
A
H
O

(
6
2
,
4
2
8
,
8
6
0
)

1
,
7
9
6
,
6
5
4

(
3
)

(
4
,
0
2
3
,
4
7
7
)

3
6
2
,
1
1
3

(
9
)

(
6
6
,
4
5
2
,
3
3
7
)

2,1
5
8
,
7
6
7

(3
)
CO
L
S
T
R
I
P

3

A
N
D

C
O
M
M
O
N

-

W
A
S
H
I
N
G
T
O
N
31
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(3
7
,
2
8
9
,
8
6
7
)

99
5
,
2
0
7
(3
)
(7
2
3
,
0
7
7
)

65
,
0
7
7
(9
)
(3
8
,
0
1
2
,
9
4
4
)

1,0
6
0
,
2
8
3

(3
)
31
2
.
0
0

B
O
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(5
3
,
9
1
3
,
9
4
5
)

1,4
3
8
,
8
7
6
(3
)
(2
,
0
4
6
,
9
1
7
)

18
4
,
2
2
3
(9
)
(5
5
,
9
6
0
,
8
6
3
)

1,6
2
3
,
0
9
9

(3
)
31
3
.
0
0

E
N
G
I
N
E
S

A
N
D

E
N
G
I
N
E
-
D
R
I
V
E
N

G
E
N
E
R
A
T
O
R
S
(3
3
1
,
8
3
6
)

8,8
5
6
(3
)
(1
,
2
8
7
)

11
6
(9
)
(3
3
3
,
1
2
3
)

8,9
7
2

(3
)
31
4
.
0
0

T
U
R
B
O
G
E
N
E
R
A
T
O
R
S
(14
,
6
1
6
,
7
5
5
)

39
0
,
0
9
8
(3
)
(1
,
0
9
7
,
5
9
9
)

98
,
7
8
4
(9
)
(1
5
,
7
1
4
,
3
5
4
)

48
8
,
8
8
2

(3
)
31
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(7
,
0
0
1
,
5
5
5
)

18
6
,
8
6
0
(3
)
(3
8
1
,
6
8
9
)

34
,
3
5
2
(9
)
(7
,
3
8
3
,
2
4
4
)

22
1
,
2
1
2

(3
)
31
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(6
,
4
0
5
,
4
8
1
)

17
0
,
9
5
2
(3
)
(1
8
3
,
7
5
8
)

16
,
5
3
8
(9
)
(6
,
5
8
9
,
2
3
9
)

18
7
,
4
9
0

(3
)

T
O
T
A
L

C
O
L
S
T
R
I
P

3

A
N
D

C
O
M
M
O
N

-

W
A
S
H
I
N
G
T
O
N
(1
1
9
,
5
5
9
,
4
3
9
)

3,1
9
0
,
8
4
9

(3
)
(4
,
4
3
4
,
3
2
8
)

39
9
,
0
8
9
(9
)
(1
2
3
,
9
9
3
,
7
6
6
)

3,5
8
9
,
9
3
8

(3
)
CO
L
S
T
R
I
P

4

-

I
D
A
H
O
31
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
8
,
1
8
9
,
3
7
1
)

68
2
,
8
7
2
(4
)
(5
8
7
,
0
4
4
)

52
,
8
3
4
(9
)
(1
8
,
7
7
6
,
4
1
5
)

73
5
,
7
0
6

(4
)
31
2
.
0
0

B
O
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(2
0
,
4
1
8
,
2
8
0
)

76
6
,
5
5
0
(4
)
(1
,
1
4
7
,
3
0
5
)

10
3
,
2
5
7
(9
)
(2
1
,
5
6
5
,
5
8
5
)

86
9
,
8
0
8

(4
)
31
3
.
0
0

E
N
G
I
N
E
S

A
N
D

E
N
G
I
N
E
-
D
R
I
V
E
N

G
E
N
E
R
A
T
O
R
S
(1
1
,
3
0
5
)

42
4
(4
)
(8
9
)

8
(9
)
(1
1
,
3
9
4
)

43
2

(4
)
31
4
.
0
0

T
U
R
B
O
G
E
N
E
R
A
T
O
R
S
(5
,
3
8
0
,
8
6
4
)

20
2
,
0
1
0
(4
)
(6
3
7
,
2
3
7
)

57
,
3
5
1
(9
)
(6
,
0
1
8
,
1
0
1
)

25
9
,
3
6
2

(4
)
31
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(2
,
4
5
8
,
1
9
8
)

92
,
2
8
7
(4
)
(2
1
9
,
5
5
9
)

19
,
7
6
0
(9
)
(2
,
6
7
7
,
7
5
7
)

11
2
,
0
4
7

(4
)
31
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(1
,
5
0
1
,
9
5
4
)

56
,
3
8
7
(4
)
(
72
,
33
0
)

6,
5
1
0
(9
)
(1
,
5
7
4
,
2
8
5
)

62
,
8
9
7

(4
)

T
O
T
A
L

C
O
L
S
T
R
I
P

4

-

I
D
A
H
O
(4
7
,
9
5
9
,
9
7
3
)

1,8
0
0
,
5
3
0

(4
)
(2
,
6
6
3
,
5
6
5
)

23
9
,
7
2
1
(9
)
(5
0
,
6
2
3
,
5
3
7
)

2,0
4
0
,
2
5
1

(4
)
CO
L
S
T
R
I
P

4

-

W
A
S
H
I
N
G
T
O
N
31
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(3
4
,
7
8
3
,
6
6
8
)

1,2
1
5
,
1
9
8
(3
)
(6
3
3
,
3
0
6
)

56
,
9
9
8
(9
)
(3
5
,
4
1
6
,
9
7
4
)

1,2
7
2
,
1
9
6

(4
)
31
2
.
0
0

B
O
I
L
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(3
8
,
1
4
2
,
2
0
7
)

1,3
3
2
,
5
3
2
(3
)
(1
,
2
4
9
,
6
8
5
)

11
2
,
4
7
2
(9
)
(3
9
,
3
9
1
,
8
9
2
)

1,4
4
5
,
0
0
3

(4
)
31
3
.
0
0

E
N
G
I
N
E
S

A
N
D

E
N
G
I
N
E
-
D
R
I
V
E
N

G
E
N
E
R
A
T
O
R
S
(2
0
,
9
9
1
)

73
3
(3
)
(9
1
)

8
(9
)
(2
1
,
0
8
3
)

74
2

(4
)
31
4
.
0
0

T
U
R
B
O
G
E
N
E
R
A
T
O
R
S
(1
0
,
6
4
7
,
2
9
8
)

37
1
,
9
7
3
(3
)
(7
1
3
,
7
5
4
)

64
,
2
3
8
(9
)
(1
1
,
3
6
1
,
0
5
2
)

43
6
,
2
1
1

(4
)
31
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(4
,
7
4
4
,
6
3
3
)

16
5
,
7
5
8
(3
)
(2
4
2
,
0
0
9
)

21
,
7
8
1
(9
)
(4
,
9
8
6
,
6
4
2
)

18
7
,
5
3
9

(4
)
31
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(2
,
8
9
0
,
0
0
3
)

10
0
,
9
6
5
(3
)
(7
8
,
6
9
6
)

7,
0
8
3
(9
)
(2
,
9
6
8
,
6
9
9
)

10
8
,
0
4
7

(4
)

T
O
T
A
L

C
O
L
S
T
R
I
P

4

-

W
A
S
H
I
N
G
T
O
N
(9
1
,
2
2
8
,
8
0
0
)

3,1
8
7
,
1
5
9

(3
)
(2
,
9
1
7
,
5
4
0
)

26
2
,
5
7
9
(9
)
(9
4
,
1
4
6
,
3
4
0
)

3,4
4
9
,
7
3
8

(4
)
TO
T
A
L

S
T
E
A
M

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
(4
0
2
,
3
9
6
,
5
8
8
)

13
,
2
3
1
,
4
5
5 (3
)
(3
8
,
6
1
4
,
4
4
7
)

3,4
7
5
,
3
0
0

(9
)
(4
4
1
,
0
1
1
,
0
3
5
)

16
,
7
0
6
,
7
5
5

(4
)
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 362 of 800
AV
I
S
T
A

C
O
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A
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S
A
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(1
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(
2
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(
3
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(
4
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=
(
3
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(
2
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(
5
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(
6
)
=
(
5
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*
(
7
)

(
7
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(
8
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=
(
2
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+
(
5
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(
9
)
=
(
3
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(
6
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(
1
0
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=
(
9
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(
8
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HY
D
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P
R
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C
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P
L
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MO
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S
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33
1
.
0
0

S
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A
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(6
,
5
3
3
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6
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2
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1
6
0
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9
7
1

(
2
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(
1
,
6
6
5
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3
8
5
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2
1
6
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5
0
0

(
1
3
)

(
8
,
1
9
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9
8
6
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3
7
7
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4
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(
5
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33
1
.
2
0

S
T
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A
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-

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A
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(
1
,
2
5
8
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5
2
3
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3
1
,
0
0
7

(
2
)

(
2
,
7
7
8
,
5
0
2
)

3
6
1
,
2
0
5

(
1
3
)

(
4
,
0
3
7
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2
5
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3
9
2
,
2
1
2

(
1
0
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33
2
.
0
0

R
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D
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A
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W
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(7
,
6
8
8
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0
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8
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1
8
9
,
4
1
4

(
2
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(
2
,
2
8
3
,
9
5
2
)

2
9
6
,
9
1
4

(
1
3
)

(
9
,
9
7
2
,
0
2
0
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4
8
6
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3
2
8

(
5
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33
3
.
0
0

T
U
R
B
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N
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S

A
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G
E
N
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A
T
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(5
,
5
3
5
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4
0
1
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1
3
6
,
3
7
8

(
2
)

(
6
,
0
3
9
,
5
7
0
)

7
8
5
,
1
4
4

(
1
3
)

(
1
1
,
5
7
4
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9
7
1
)

9
2
1
,
5
2
2

(
8
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33
4
.
0
0

A
C
C
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S
S
O
R
Y

E
L
EC
T
R
I
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E
Q
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M
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N
T
(4
1
1
,
0
1
0
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1
0
,
1
2
6

(
2
)

(
2
,
6
2
3
,
2
3
2
)

3
4
1
,
0
2
0

(
1
3
)

(
3
,
0
3
4
,
2
4
2
)

3
5
1
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1
4
6

(
1
2
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33
5
.
0
0

M
I
S
C
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L
L
A
N
E
O
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P
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E
Q
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I
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N
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(
1
5
,
9
5
5
)

3
9
3

(
2
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(
1
7
,
6
0
8
)

2
,
2
8
9

(
1
3
)

(
3
3
,
5
6
4
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2
,
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8
2

(
8
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33
6
.
0
0

R
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,

R
A
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A
N
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B
R
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(6
,
7
3
2
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1
6
6

(
2
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(
4
3
,
7
1
6
)

5
,
6
8
3

(
1
3
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(
5
0
,
4
4
8
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5
,
8
4
9

(
1
2
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T
O
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A
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M
O
N
R
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S
T
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(2
1
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4
4
9
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2
9
1
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5
2
8
,
4
5
5

(
2
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(
1
5
,
4
5
1
,
9
6
6
)

2
,
0
0
8
,
7
5
6

(
1
3
)

(
3
6
,
9
0
1
,
2
5
6
)

2
,
5
3
7
,
2
1
1

(
7
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LIT
T
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E

F
A
L
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S
33
1
.
0
0

S
T
R
U
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T
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R
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A
N
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M
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V
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M
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T
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(4
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7
8
3
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1
7
2
)

9
3
,
8
0
9

(
2
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(
6
8
8
,
7
5
7
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8
9
,
5
3
8

(
1
3
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(
5
,
4
7
1
,
9
3
0
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1
8
3
,
3
4
7

(
3
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33
2
.
0
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
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(5
,
2
9
6
,
4
4
2
)

1
0
3
,
8
7
5

(
2
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(
1
,
0
8
3
,
1
1
0
)

1
4
0
,
8
0
4

(
1
3
)

(
6
,
3
7
9
,
5
5
2
)

2
4
4
,
6
7
9

(
4
)
33
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

R
E
C
R
E
A
T
I
O
N

(
7
,
0
9
2
)

1
3
9

(
2
)

(
7
,
2
7
3
)

9
4
6

(
1
3
)

(
1
4
,
3
6
6
)

1
,
0
8
5

(
8
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(2
9
,
9
8
3
,
0
8
9
)

5
8
8
,
0
3
5

(
2
)

(
9
,
2
1
7
,
4
5
0
)

1
,
1
9
8
,
2
6
9

(
1
3
)

(
3
9
,
2
0
0
,
5
3
9
)

1
,
7
8
6
,
3
0
3

(
5
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C

E
Q
U
I
P
M
E
N
T
(5
,
9
1
8
,
7
9
3
)

1
1
6
,
0
8
1

(
2
)

(
8
,
0
4
5
,
0
7
6
)

1
,
0
4
5
,
8
6
0

(
1
3
)

(
1
3
,
9
6
3
,
8
6
9
)

1
,
1
6
1
,
9
4
1

(
8
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
4
0
2
,
0
3
0
)

7
,
8
8
5

(
2
)

(
1
4
6
,
9
1
9
)

1
9
,
0
9
9

(
1
3
)

(
5
4
8
,
9
4
8
)

2
6
,
9
8
4

(
5
)

T
O
T
A
L

L
I
T
T
L
E

F
A
L
L
S
(4
6
,
3
9
0
,
6
1
8
)

9
0
9
,
8
2
3

(2
)
(1
9
,
1
8
8
,
5
8
6
)

2,4
9
4
,
5
1
6
(1
3
)
(6
5
,
5
7
9
,
2
0
4
)

3,4
0
4
,
3
3
9

(5
)
LO
N
G

L
A
K
E
33
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(6
,
7
3
9
,
8
7
0
)

28
5
,
0
6
2
(4
)
(9
4
6
,
3
8
2
)

12
3
,
0
3
0
(1
3
)
(7
,
6
8
6
,
2
5
2
)

40
8
,
0
9
1

(5
)
33
1
.
1
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

F
I
SH

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(2
4
,
5
0
9
)

1,0
3
7
(4
)
(4
1
,
8
6
9
)

5,
4
4
3
(1
3
)
(6
6
,
3
7
8
)

6,4
8
0

(1
0
)
33
1
.
2
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N
(1
,
2
6
6
,
5
1
0
)

53
,
5
6
7
(4
)
(4
5
4
,
1
7
2
)

59
,
0
4
2
(1
3
)
(1
,
7
2
0
,
6
8
2
)

11
2
,
6
0
9

(7
)
33
2
.
0
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S
(3
2
,
6
0
6
,
8
9
6
)

1,3
7
9
,
1
0
4
(4
)
(5
,
0
8
7
,
9
7
9
)

66
1
,
4
3
7
(1
3
)
(3
7
,
69
4
,
8
7
5
)

2,0
4
0
,
5
4
1

(5
)
33
2
.
1
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

- F
I
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(7
2
,
3
7
2
)

3,0
6
1
(4
)
(1
1
,
4
0
9
)

1,
4
8
3
(1
3
)
(8
3
,
7
8
1
)

4,5
4
4

(5
)
33
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

WA
T
E
R
W
A
Y
S

-

R
E
C
R
E
A
T
I
O
N
(4
7
,
5
2
7
)

2,0
1
0
(4
)
(5
8
,
1
1
3
)

7,
5
5
5
(1
3
)
(1
0
5
,
6
3
9
)

9,5
6
5

(9
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(5
,
2
1
3
,
1
9
0
)

22
0
,
4
9
1
(4
)
(3
,
5
2
2
,
6
0
8
)

45
7
,
9
3
9
(1
3
)
(8
,
7
3
5
,
7
9
9
)

67
8
,
4
3
0

(8
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(1
,
5
7
5
,
3
1
9
)

66
,
6
2
8
(4
)
(2
,
9
2
8
,
7
2
2
)

38
0
,
7
3
4
(1
3
)
(4
,
5
0
4
,
0
4
1
)

44
7
,
3
6
2

(1
0
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(5
9
0
,
8
2
4
)

24
,
9
8
9
(4
)
(2
2
0
,
7
2
1
)

28
,
6
9
4
(1
3
)
(8
1
1
,
5
4
6
)

53
,
6
8
3

(7
)
33
5
.
1
5

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

F
I
S
H
A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(1
3
,
0
7
1
)

55
3
(4
)
(1
,
5
2
1
)

19
8
(1
3
)
(1
4
,
5
9
2
)

75
1

(5
)
33
5
.
2
0

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

R
E
C
R
E
A
T
I
O
N
(2
3
,
2
3
1
)

98
3
(4
)
(2
,
4
6
6
)

32
1
(1
3
)
(2
5
,
6
9
7
)

1,3
0
3

(5
)
T
O
T
A
L

L
O
N
G

L
A
K
E
(4
8
,
1
3
7
,
0
1
7
)

2,0
3
5
,
9
4
8

(4
)
(1
3
,
2
7
5
,
9
6
4
)

1,7
2
5
,
8
7
5
(1
3
)
(6
1
,
4
4
9
,
2
8
2
)

3,7
6
3
,
3
5
8

(6
)
SP
O
K
A
N
E

U
P
P
E
R

F
A
L
L
S
33
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(8
6
5
,
5
5
2
)

23
,
9
3
3
(3
)
(2
4
9
,
0
2
7
)

32
,
3
7
4
(1
3
)
(1
,
1
1
4
,
5
8
0
)

56
,
3
0
6

(5
)
33
1
.
2
0

S
T
RU
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N
(3
4
)

1
(3
)
(5
,
9
4
6
)

77
3
(1
3
)
(5
,
9
8
0
)

77
4

(1
3
)
33
2
.
0
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S
(6
,
5
1
8
,
9
1
9
)

18
0
,
2
5
1
(3
)
(1
,
2
0
9
,
6
5
4
)

15
7
,
2
5
5
(1
3
)
(7
,
7
2
8
,
5
7
3
)

33
7
,
5
0
6

(4
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(5
3
0
,
6
5
4
)

14
,
6
7
3
(3
)
(6
5
0
,
3
8
8
)

84
,
5
5
0
(1
3
)
(1
,
1
8
1
,
0
4
2
)

99
,
2
2
3

(8
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(1
,
2
8
6
,
1
3
8
)

35
,
5
6
2
(3
)
(3
,
0
1
2
,
6
6
1
)

39
1
,
6
4
6
(1
3
)
(4
,
2
9
8
,
7
9
8
)

42
7
,
2
0
8

(1
0
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(6
4
,
4
9
4
)

1,7
8
3
(3
)
(3
9
,
9
5
6
)

5,
1
9
4
(1
3
)
(1
0
4
,
4
5
0
)

6,9
7
8

(7
)
33
6
.
0
0

R
O
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
(3
9
7
,
6
0
8
)

10
,
9
9
4
(3
)
(1
1
0
,
6
3
4
)

14
,
3
8
2
(1
3
)
(5
0
8
,
2
4
2
)

25
,
3
7
6

(5
)

T
O
T
A
L

S
P
O
K
A
N
E

U
P
P
E
R

F
A
L
L
S
(9
,
6
6
3
,
3
9
9
)

26
7
,
1
9
7

(3
)
(5
,
2
7
8
,
2
6
5
)

68
6
,
1
7
5
(1
3
)
(1
4
,
9
4
1
,
6
6
5
)

95
3
,
3
7
2

(6
)
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 363 of 800
AV
I
S
T
A

C
O
R
P
O
R
A
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I
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CA
L
C
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L
A
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O
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P
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A
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3
1
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2
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1
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SA
L
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S
A
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S
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T
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A
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N
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T
AC
C
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U
N
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R
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I
R
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M
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A
M
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R
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A
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N
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P
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N
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R
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M
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S
A
L
V
A
G
E

S
A
L
V
A
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E
(1
)

(
2
)

(
3
)

(
4
)
=
(
3
)
/
(
2
)

(
5
)

(
6
)
=
(
5
)
*
(
7
)

(
7
)

(
8
)
=
(
2
)
+
(
5
)

(
9
)
=
(
3
)
+
(
6
)

(
1
0
)
=
(
9
)
/
(
8
)
NI
N
E

M
I
L
E
33
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
7
,
9
6
7
,
4
7
2
)

1
0
9
,
0
5
7

(
1
)

(
2
,
0
8
1
,
5
8
8
)

2
7
0
,
6
0
6

(
1
3
)

(
2
0
,
0
4
9
,
0
6
0
)

3
7
9
,
6
6
4

(
2
)
33
1
.
2
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
VE
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N

(
2
5
2
,
3
7
6
)

1
,
5
3
2

(
1
)

(
1
1
8
,
3
7
6
)

1
5
,
3
8
9

(
1
3
)

(
3
7
0
,
7
5
2
)

1
6
,
9
2
1

(
5
)
33
2
.
0
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

(
2
6
,
7
6
7
,
9
4
1
)

1
6
2
,
4
7
4

(
1
)

(
4
,
0
2
4
,
8
3
1
)

5
2
3
,
2
2
8

(
1
3
)

(
3
0
,
7
9
2
,
7
7
2
)

6
8
5
,
7
0
2

(
2
)
33
2
.
1
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

FI
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
6
7
,
1
7
4
)

4
0
8

(
1
)

(
1
5
,
2
8
4
)

1
,
9
8
7

(
1
3
)

(
8
2
,
4
5
8
)

2
,
3
9
5

(
3
)
33
2
.
1
5

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

- F
I
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
8
,
8
4
9
)

5
4

(
1
)

(
2
,
1
8
6
)

2
8
4

(
1
3
)

(
1
1
,
0
3
4
)

3
3
8

(
3
)
33
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

WA
T
E
R
W
A
Y
S

-

R
E
C
R
E
A
T
I
O
N

(
2
3
,
2
3
0
)

1
4
1

(
1
)

(
2
4
,
1
4
2
)

3
,
1
3
8

(
1
3
)

(
4
7
,
3
7
2
)

3
,
2
7
9

(
7
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(3
0
,
6
5
7
,
8
5
6
)

1
8
6
,
0
8
4

(
1
)

(
1
0
,
4
7
6
,
6
1
2
)

1
,
3
6
1
,
9
5
9

(
1
3
)

(
4
1
,
1
3
4
,
4
6
8
)

1
,
5
4
8
,
0
4
4

(
4
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(7
,
4
3
1
,
8
8
7
)

4
5
,
1
0
9

(
1
)

(
1
1
,
1
4
8
,
5
6
2
)

1
,
4
4
9
,
3
1
3

(
1
3
)

(
1
8
,
5
8
0
,
4
4
9
)

1
,
4
9
4
,
4
2
3

(
8
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
7
3
7
,
1
0
7
)

4
,
4
7
4

(
1
)

(
2
8
5
,
0
4
4
)

3
7
,
0
5
6

(
1
3
)

(
1
,
0
2
2
,
1
5
1
)

4
1
,
5
3
0

(
4
)
33
5
.
2
0

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

R
E
C
R
E
A
T
I
O
N

(
1
4
,
2
0
9
)

86

(
1
)

(
4
,
53
3
)

5
8
9

(
1
3
)

(
1
8
,
7
4
1
)

6
7
5

(
4
)
33
6
.
0
0

R
O
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
(2
3
0
,
2
4
7
)

1
,
3
9
8

(
1
)

(
3
6
4
,
6
2
3
)

4
7
,
4
0
1

(
1
3
)

(
5
9
4
,
8
7
0
)

4
8
,
7
9
9

(
8
)
T
O
T
A
L

N
I
N
E

M
I
L
E
(8
4
,
1
5
8
,
3
4
7
)

5
1
0
,
8
1
7

(
1
)

(
2
8
,
5
4
5
,
7
7
9
)

3
,
7
1
0
,
9
5
1

(
1
3
)

(
1
1
2
,
7
0
4
,
1
2
6
)

4
,
2
2
1
,
7
6
8

(
4
)
PO
S
T

F
A
L
L
S
33
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(6
,
0
3
0
,
8
9
8
)

7
5
,
9
0
3

(
1
)

(
7
2
0
,
7
6
8
)

9
3
,
7
0
0

(
1
3
)

(
6
,
7
5
1
,
6
6
6
)

1
6
9
,
6
0
3

(
3
)
33
1
.
1
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

FI
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
4
,
0
4
8
)

5
1

(
1
)

(
2
,
1
3
3
)

2
7
7

(
1
3
)

(
6
,
1
8
1
)

3
2
8

(
5
)
33
1
.
2
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N
(5
7
3
,
3
5
1
)

7,2
1
6
(1
)
(3
2
7
,
8
2
8
)

42
,
6
1
8
(1
3
)
(9
0
1
,
1
7
9
)

49
,
8
3
4

(6
)
33
2
.
0
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S
(2
1
,
1
3
7
,
2
3
8
)

26
6
,
0
2
6
(1
)
(3
,
2
1
8
,
6
3
2
)

41
8
,
4
2
2
(1
3
)
(2
4
,
3
5
5
,
8
7
0
)

68
4
,
4
4
9

(3
)
33
2
.
1
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

FIS
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(1
,
1
0
9
,
0
3
8
)

13
,
9
5
8
(1
)
(2
6
0
,
2
0
9
)

33
,
8
2
7
(1
3
)
(1
,
3
6
9
,
2
4
8
)

47
,
7
8
5

(3
)
33
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

WA
T
E
R
W
A
Y
S

-

R
E
C
R
E
A
T
I
O
N
(1
9
8
,
4
4
5
)

2,4
9
8
(1
)
(1
4
0
,
4
2
6
)

18
,
2
5
5
(1
3
)
(3
3
8
,
8
7
0
)

20
,
7
5
3

(6
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(1
,
0
4
4
,
2
1
2
)

13
,
1
4
2
(1
)
(1
,
1
8
9
,
4
3
9
)

15
4
,
6
2
7
(1
3
)
(2
,
2
3
3
,
65
1
)

16
7
,
7
6
9

(8
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(8
6
5
,
2
7
2
)

10
,
8
9
0
(1
)
(1
,
5
8
3
,
0
0
2
)

20
5
,
7
9
0
(1
3
)
(2
,
4
4
8
,
2
7
4
)

21
6
,
6
8
0

(9
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(5
8
7
,
7
9
3
)

7,3
9
8
(1
)
(2
2
1
,
5
4
7
)

28
,
8
0
1
(1
3
)
(8
0
9
,
3
4
0
)

36
,
1
9
9

(4
)
33
5
.
1
5

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

F
I
SH

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(1
4
,
2
7
6
)

18
0
(1
)
(2
,
6
4
9
)

34
4
(1
3
)
(1
6
,
9
2
5
)

52
4

(3
)
33
6
.
0
0

R
O
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
(4
8
8
,
8
6
1
)

6,1
5
3
(1
)
(8
9
,
0
8
3
)

11
,
5
8
1
(1
3
)
(5
7
7
,
9
4
4
)

17
,
7
3
3

(3
)

T
O
T
A
L

P
O
S
T

F
A
L
L
S
(3
1
,
5
5
0
,
2
9
5
)

39
7
,
0
8
2

(1
)
(7
,
7
5
5
,
7
1
5
)

1,0
0
8
,
2
4
3
(1
3
)
(3
9
,
8
0
9
,
1
4
8
)

1,4
1
1
,
6
5
7

(4
)
CA
B
I
N
E
T

G
O
R
G
E
33
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
8
,
2
2
6
,
3
5
4
)

2,2
3
0
,
2
3
7
(1
2
)
(5
,
2
0
8
,
5
1
5
)

67
7
,
1
0
7
(1
3
)
(2
3
,
4
3
4
,
8
6
9
)

2,9
0
7
,
3
4
4

(1
2
)
33
1
.
1
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

FI
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(9
,
7
7
4
)

1,1
9
6
(1
2
)
(2
1
,
8
7
6
)

2,
8
4
4
(1
3
)
(3
1
,
6
5
0
)

4,0
4
0

(1
3
)
33
1
.
2
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N
(8
7
0
,
5
8
5
)

10
6
,
5
2
8
(1
2
)
(1
,
4
8
3
,
4
5
7
)

19
2
,
8
4
9
(1
3
)
(2
,
3
5
4
,
0
4
2
)

29
9
,
3
7
7

(1
3
)
33
1
.
2
6

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N

I
N
F
O
R
M
A
T
I
O
N

A
N
D

E
D
U
C
A
T
I
O
N
(8
,
7
6
4
)

1,0
7
2
(1
2
)
(2
9
,
1
4
7
)

3,
7
8
9
(1
3
)
(3
7
,
9
1
1
)

4,8
6
1

(1
3
)
33
2
.
0
0

R
ES
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S
(1
8
,
7
0
3
,
1
4
0
)

2,2
8
8
,
5
7
8
(1
2
)
(8
,
1
3
7
,
8
2
2
)

1,0
5
7
,
9
1
7
(1
3
)
(2
6
,
8
4
0
,
9
6
2
)

3,3
4
6
,
4
9
5

(1
2
)
33
2
.
1
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

FIS
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(8
,
4
1
6
,
3
0
8
)

1,0
2
9
,
8
4
7
(1
2
)
(7
,
9
3
7
,
2
0
4
)

1,0
3
1
,
8
3
6
(1
3
)
(1
6
,
3
5
3
,
5
1
1
)

2,0
6
1
,
6
8
4

(1
3
)
33
2
.
1
5

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

FIS
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(8
0
4
,
0
1
1
)

98
,
3
8
1
(1
2
)
(6
9
0
,
6
5
0
)

89
,
7
8
5
(1
3
)
(1
,
4
9
4
,
6
6
1
)

18
8
,
1
6
6

(1
3
)
33
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

WA
T
E
R
W
A
Y
S

-

R
E
C
R
E
A
T
I
O
N
(2
8
,
3
1
2
)

3,4
6
4
(1
2
)
(7
4
,
2
5
9
)

9,
6
5
4
(1
3
)
(1
0
2
,
5
7
0
)

13
,
1
1
8

(1
3
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(2
4
,
7
0
6
,
6
4
9
)

3,0
2
3
,
1
8
7
(1
2
)
(2
2
,
1
6
3
,
3
1
3
)

2,8
8
1
,
2
3
1
(1
3
)
(4
6
,
8
6
9
,
9
6
3
)

5,9
0
4
,
4
1
8

(1
3
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(3
,
5
3
1
,
3
2
5
)

43
2
,
1
0
5
(1
2
)
(1
3
,
8
5
0
,
9
7
5
)

1,8
0
0
,
6
2
7
(1
3
)
(1
7
,
3
8
2
,
3
0
0
)

2,2
3
2
,
7
3
1

(1
3
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(2
,
7
1
1
,
8
7
9
)

33
1
,
8
3
4
(1
2
)
(2
,
6
0
8
,
1
5
6
)

33
9
,
0
6
0
(1
3
)
(5
,
3
2
0
,
0
3
5
)

67
0
,
8
9
5

(1
3
)
33
5
.
1
0

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

F
I
SH

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(2
7
,
5
3
9
)

3,3
7
0
(1
2
)
(8
9
,
8
9
7
)

11
,
6
8
7
(1
3
)
(1
1
7
,
4
3
6
)

15
,
0
5
6

(1
3
)
33
5
.
1
5

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

F
I
S
H
A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N
(1
4
7
,
8
9
1
)

18
,
0
9
6
(1
2
)
(9
8
,
8
1
7
)

12
,
8
4
6
(1
3
)
(2
4
6
,
7
0
8
)

30
,
9
4
3

(1
3
)
33
5
.
2
0

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

R
E
C
R
E
A
T
I
O
N
(2
0
,
9
1
5
)

2,5
5
9
(1
2
)
(2
8
,
39
3
)

3,
6
9
1
(1
3
)
(4
9
,
3
0
8
)

6,2
5
0

(1
3
)
33
6
.
0
0

R
O
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
(3
8
7
,
6
5
4
)

47
,
4
3
5
(1
2
)
(1
,
2
8
3
,
3
5
9
)

16
6
,
8
3
7
(1
3
)
(1
,
6
7
1
,
0
1
3
)

21
4
,
2
7
1

(1
3
)

T
O
T
A
L

C
A
B
I
N
E
T

G
O
R
G
E
(7
8
,
6
0
1
,
0
9
9
)

9,6
1
7
,
8
8
9

(1
2
)
(6
3
,
7
0
5
,
8
4
0
)

8,2
8
1
,
7
5
9
(1
3
)
(1
4
2
,
3
0
6
,
9
3
9
)

17
,
8
9
9
,
6
4
8

(1
3
)
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 364 of 800
AV
I
S
T
A

C
O
R
P
O
R
A
T
I
O
N
CA
L
C
U
L
A
T
I
O
N

O
F

W
E
I
G
H
T
E
D

N
E
T

S
A
L
V
A
G
E

P
E
R
C
E
N
T

F
O
R

G
E
N
E
R
A
T
I
O
N

P
L
A
N
T

A
S

O
F

D
E
C
E
M
B
E
R

3
1
,

2
0
2
1
TE
R
M
I
N
A
L

R
E
T
I
R
E
M
E
N
T
S

I
N
T
E
R
I
M

R
E
T
I
R
E
M
E
N
T
S
NE
T

N
E
T

N
E
T

N
E
T

T
O
T
A
L

E
S
T
I
M
A
T
E
D
SA
L
V
A
G
E

S
A
L
V
A
G
E

S
A
L
V
A
G
E

S
A
L
V
A
G
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T
O
T
A
L

N
E
T

N
E
T
AC
C
O
U
N
T

R
E
T
I
R
E
M
E
N
T
S

A
M
O
U
N
T

P
E
R
C
E
N
T

R
E
T
I
R
E
M
E
N
T
S
A
M
O
U
N
T

P
E
R
C
E
N
T

R
E
T
I
R
E
M
E
N
T
S

S
A
L
V
A
G
E

S
A
L
V
A
G
E
(1
)

(
2
)

(
3
)

(
4
)
=
(
3
)
/
(
2
)

(
5
)

(
6
)
=
(
5
)
*
(
7
)

(
7
)

(
8
)
=
(
2
)
+
(
5
)

(
9
)
=
(
3
)
+
(
6
)

(
1
0
)
=
(
9
)
/
(
8
)
NO
X
O
N

R
A
P
I
D
S
33
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
5
,
5
7
1
,
8
0
6
)

4
,
5
6
9
,
9
0
8

(
2
9
)

(
5
,
9
1
5
,
9
5
3
)

7
6
9
,
0
7
4

(
1
3
)

(
2
1
,
4
8
7
,
7
6
0
)

5
,
3
3
8
,
9
8
2

(
2
5
)
33
1
.
1
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

F
I
SH

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
2
9
9
,
5
8
0
)

8
7
,
9
1
9

(
2
9
)

(
7
9
0
,
5
4
1
)

1
0
2
,
7
7
0

(
1
3
)

(
1
,
0
9
0
,
1
2
1
)

1
9
0
,
6
8
9

(
1
7
)
33
1
.
2
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
VE
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N

(
4
2
3
,
6
4
2
)

1
2
4
,
3
2
8

(
2
9
)

(
1
,
9
0
8
,
6
6
8
)

2
4
8
,
1
2
7

(
1
3
)

(
2
,
3
3
2
,
3
1
0
)

3
7
2
,
4
5
4

(
1
6
)
33
1
.
2
6

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S

-

R
E
C
R
E
A
T
I
O
N

I
N
F
O
R
M
A
T
I
O
N

A
N
D

E
D
U
C
A
T
I
O
N

(
8
5
2
)

2
5
0

(
2
9
)

(
1
2
,
7
5
3
)

1
,
6
5
8

(
1
3
)

(
1
3
,
6
0
6
)

1
,
9
0
8

(
1
4
)
33
2
.
0
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

(
1
9
,
9
4
0
,
5
1
4
)

5
,
8
5
2
,
0
0
7

(
2
9
)

(
1
2
,
6
5
9
,
8
0
4
)

1
,
6
4
5
,
7
7
5

(
1
3
)

(
3
2
,
6
0
0
,
3
1
8
)

7
,
4
9
7
,
7
8
2

(
2
3
)
33
2
.
1
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

FI
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
8
9
8
,
2
8
9
)

2
6
3
,
6
2
4

(
2
9
)

(
1
,
4
3
4
,
9
3
7
)

1
8
6
,
5
4
2

(
1
3
)

(
2
,
3
3
3
,
2
2
5
)

4
5
0
,
1
6
5

(
1
9
)
33
2
.
1
5

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

W
A
T
E
R
W
A
Y
S

-

FI
S
H

A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
4
1
7
,
2
9
5
)

1
2
2
,
4
6
5

(
2
9
)

(
5
3
8
,
8
8
3
)

7
0
,
0
5
5

(
1
3
)

(
9
5
6
,
1
7
9
)

1
9
2
,
5
2
0

(
2
0
)
33
2
.
2
0

R
E
S
E
R
V
O
I
R
S
,

D
A
M
S

A
N
D

WA
T
E
R
W
A
Y
S

-

R
E
C
R
E
A
T
I
O
N

(
1
3
,
9
7
2
)

4
,
1
0
0

(
2
9
)

(
5
3
,
0
9
7
)

6
,
9
0
3

(
1
3
)

(
6
7
,
0
6
9
)

1
1
,
0
0
3

(
1
6
)
33
3
.
0
0

T
U
R
B
I
N
E
S

A
N
D

G
E
N
E
R
A
T
O
R
S
(3
9
,
9
5
1
,
5
8
7
)

1
1
,
7
2
4
,
7
2
1

(
2
9
)

(
4
8
,
8
7
0
,
7
4
3
)

6
,
3
5
3
,
1
9
7

(
1
3
)

(
8
8
,
8
2
2
,
3
3
0
)

1
8
,
0
7
7
,
9
1
8

(
2
0
)
33
4
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(1
,
2
1
6
,
4
8
7
)

35
7
,
0
0
6

(
2
9
)

(
1
8
,
39
9
,
2
7
4
)

2
,
3
9
1
,
9
0
6

(
1
3
)

(
1
9
,
6
1
5
,
7
6
1
)

2
,
7
4
8
,
9
1
2

(
1
4
)
33
5
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
1
,
2
4
8
,
7
4
2
)

3
6
6
,
4
7
2

(
2
9
)

(
2
,
1
0
4
,
5
7
0
)

2
7
3
,
5
9
4

(
1
3
)

(
3
,
3
5
3
,
3
1
2
)

6
4
0
,
0
6
6

(
1
9
)
33
5
.
1
0

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

F
I
S
H
A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
1
5
,
8
8
6
)

4
,
6
6
2

(
2
9
)

(
3
4
0
,
0
9
4
)

4
4
,
2
1
2

(
1
3
)

(
3
5
5
,
9
8
0
)

4
8
,
8
7
4

(
1
4
)
33
5
.
1
5

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

F
I
S
H
A
N
D

W
I
L
D
L
I
F
E

C
O
N
S
E
R
V
A
T
I
O
N

(
2
0
9
,
6
3
0
)

6
1
,
5
2
1

(
2
9
)

(
3
6
9
,
0
0
0
)

4
7
,
9
7
0

(
1
3
)

(
5
7
8
,
6
3
0
)

1
0
9
,
4
9
1

(
1
9
)
33
5
.
2
0

M
I
S
C
E
L
L
A
N
E
O
U
S

E
Q
U
I
P
M
E
N
T

-

R
E
C
R
E
A
T
I
O
N

(
1
1
,
4
9
7
)

3
,
3
7
4

(
2
9
)

(
3
3
,
8
9
1
)

4
,
4
0
6

(
1
3
)

(
4
5
,
3
8
8
)

7
,
7
8
0

(
1
7
)
33
6
.
0
0

R
O
A
D
S
,

R
A
I
L
R
O
A
D
S

A
N
D

B
R
I
D
G
E
S
(3
3
,
1
7
2
)

9,7
3
5
(2
9
)
(2
2
6
,
5
7
8
)

29
,
4
5
5
(1
3
)
(2
5
9
,
7
5
0
)

39
,
1
9
0

(1
5
)

T
O
T
A
L

N
O
X
O
N

R
A
P
I
D
S
(8
0
,
2
5
2
,
9
5
1
)

23
,
5
5
2
,
0
9
3

(2
9
)
(9
3
,
6
5
8
,
7
8
7
)

12
,
1
7
5
,
6
4
2
(1
3
)
(1
7
3
,
9
1
1
,
7
3
8
)

35
,
7
2
7
,
7
3
5

(2
1
)
TO
T
A
L

H
Y
D
R
O

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
(4
0
0
,
7
4
2
,
4
5
6
)

3
7
,
8
2
7
,
1
7
1

(
9
)

(
2
4
6
,
8
6
0
,
9
0
2
)

3
2
,
0
9
1
,
9
1
7
(1
3
)

(
6
4
7
,
6
0
3
,
3
5
9
)

6
9
,
9
1
9
,
0
8
8

(
1
1
)
OT
H
E
R

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
KE
T
T
L
E

F
A
L
L
S
34
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(8
,
9
8
5
)

1
1
0

(
1
)

(
4
4
)

0

(
1
)

(
9
,
0
2
9
)

1
1
0

(
1
)
34
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
(8
0
,
9
5
2
)

9
8
7

(
1
)

(
8
,
2
8
0
)

8
3
(1
)

(
8
9
,
2
3
2
)

1
,
0
6
9

(
1
)
34
3
.
0
0

P
R
I
M
E

M
O
V
E
R
S
(7
,
8
7
1
,
7
2
4
)

9
5
,
9
3
6

(
1
)

(
7
9
8
,
3
6
1
)

7
,
9
8
4

(
1
)

(
8
,
6
7
0
,
0
8
4
)

1
0
3
,
9
2
0

(
1
)
34
4
.
0
0

G
E
N
E
R
A
T
O
R
S
(2
0
8
,
4
1
9
)

2
,
5
4
0

(
1
)

(
2
5
,
8
4
2
)

2
5
8

(
1
)

(
2
3
4
,
2
6
1
)

2
,
7
9
9

(
1
)
34
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(4
4
4
,
6
9
9
)

5
,
4
2
0

(
1
)

(
9
3
,
8
2
4
)

9
3
8

(
1
)

(
5
3
8
,
5
2
3
)

6
,
3
5
8

(
1
)

T
O
T
A
L

K
E
T
T
L
E

F
A
L
L
S
(8
,
6
1
4
,
7
7
9
)

1
0
4
,
9
9
2

(
1
)

(
9
2
6
,
3
5
0
)

9
,
2
6
3

(
1
)

(
9
,
5
4
1
,
1
2
9
)

1
1
4
,
2
5
5

(
1
)
NO
R
T
H
E
A
S
T

T
U
R
B
I
N
E
34
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(6
4
4
,
2
6
1
)

5
4
,
0
5
3

(
8
)

(
1
0
6
,
7
6
4
)

1
,
0
6
8

(
1
)

(
7
5
1
,
0
2
5
)

5
5
,
1
2
0

(
7
)
34
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
(3
3
,
0
2
2
)

2
,
7
7
0

(
8
)

(
3
,
8
7
5
)

3
9

(
1
)

(
3
6
,
8
9
7
)

2
,
8
0
9

(
8
)
34
3
.
0
0

P
R
I
M
E

M
O
V
E
R
S
(7
,
0
9
2
,
9
9
4
)

5
9
5
,
0
9
3

(
8
)

(
1
,
9
6
5
,
2
8
1
)

1
9
,
6
5
3

(
1
)

(
9
,
0
5
8
,
2
7
4
)

6
1
4
,
7
4
6

(
7
)
34
4
.
0
0

G
E
N
E
R
A
T
O
R
S
(2
,
0
5
4
,
3
4
7
)

1
7
2
,
3
5
7

(
8
)

(
8
0
2
,
3
2
0
)

8
,
0
2
3

(
1
)

(
2
,
8
5
6
,
6
6
7
)

1
8
0
,
3
8
0

(
6
)
34
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(8
7
4
,
3
0
7
)

7
3
,
3
5
3

(
8
)

(
3
6
8
,
7
5
4
)

3
,
6
8
8

(
1
)

(
1
,
2
4
3
,
0
6
1
)

7
7
,
0
4
1

(6
)
34
6
.
0
0

M
IS
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
2
1
4
,
3
0
7
)

1
7
,
9
8
0

(
8
)

(
1
8
4
,
6
9
1
)

1
,
8
4
7

(
1
)

(
3
9
8
,
9
9
7
)

1
9
,
8
2
7

(
5
)

T
O
T
A
L

N
O
R
T
H
E
A
S
T

T
U
R
B
I
N
E
(1
0
,
9
1
3
,
2
3
7
)

9
1
5
,
6
0
7

(
8
)

(
3
,
4
3
1
,
6
8
5
)

3
4
,
3
1
7

(
1
)

(
1
4
,
3
4
4
,
9
2
2
)

9
4
9
,
9
2
4

(
7
)
BO
U
L
D
E
R

P
A
R
K
34
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
,
1
8
8
,
1
6
0
)

18
,
1
7
8
(2
)
(8
5
,
7
3
2
)

85
7
(1
)
(1
,
2
7
3
,
8
9
2
)

19
,
0
3
5

(1
)
34
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
(1
5
4
,
5
8
1
)

2,3
6
5
(2
)
(7
,
5
6
2
)

76
(1
)
(1
6
2
,
1
4
3
)

2,4
4
1

(2
)
34
3
.
0
0

P
R
I
M
E

M
O
V
E
R
S
(5
0
,
6
3
4
)

77
5
(2
)
(6
,
5
8
2
)

66
(1
)
(5
7
,
2
1
6
)

84
0

(1
)
34
4
.
0
0

G
E
N
E
R
A
T
O
R
S
(2
4
,
3
3
1
,
1
8
5
)

37
2
,
2
5
3
(2
)
(7
,
0
3
9
,
2
7
4
)

70
,
3
9
3
(1
)
(3
1
,
3
7
0
,
4
5
9
)

44
2
,
6
4
6

(1
)
34
4
.
0
1

G
E
N
E
R
A
T
O
R
S

-

S
O
L
A
R
(1
0
,
6
3
3
)

16
3
(2
)
(1
1
,
8
4
9
)

11
8
(1
)
(2
2
,
4
8
2
)

28
1

(1
)
34
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(5
6
0
,
0
9
0
)

8,5
6
9
(2
)
(3
6
4
,
7
1
3
)

3,
6
4
7
(1
)
(9
2
4
,
8
0
3
)

12
,
2
1
6

(1
)
34
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(5
2
,
1
0
6
)

79
7
(2
)
(1
2
,
5
4
7
)

12
5
(1
)
(6
4
,
6
5
2
)

92
3

(1
)

T
O
T
A
L

B
O
U
L
D
E
R

P
A
R
K
(2
6
,
3
4
7
,
3
9
0
)

40
3
,
1
0
0

(2
)
(7
,
5
2
8
,
25
8
)

75
,
2
8
3
(1
)
(3
3
,
8
7
5
,
6
4
8
)

47
8
,
3
8
3

(1
)
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 365 of 800
AV
I
S
T
A

C
O
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P
O
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CA
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2
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C
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S
A
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A
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S
A
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A
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(1
)

(
2
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(
3
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(
4
)
=
(
3
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/
(
2
)

(
5
)

(
6
)
=
(
5
)
*
(
7
)

(
7
)

(
8
)
=
(
2
)
+
(
5
)

(
9
)
=
(
3
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+
(
6
)

(
1
0
)
=
(
9
)
/
(
8
)
RA
T
H
D
R
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M

T
U
R
B
I
N
E
34
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(3
,
5
1
8
,
4
1
1
)

1
3
9
,
0
2
9

(
4
)

(
6
6
,
0
9
1
)

6
6
1

(
1
)

(
3
,
5
8
4
,
5
0
2
)

1
3
9
,
6
9
0

(
4
)
34
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
(1
,
6
1
8
,
2
5
5
)

6
3
,
9
4
5

(
4
)

(
7
7
,
5
5
3
)

7
7
6

(
1
)

(
1
,
6
9
5
,
8
0
8
)

6
4
,
7
2
1

(
4
)
34
3
.
0
0

P
R
I
M
E

M
O
V
E
R
S
(3
,
4
5
1
,
3
2
6
)

1
3
6
,
3
7
9

(
4
)

(
2
0
7
,
0
0
2
)

2
,
0
7
0

(
1
)

(
3
,
6
5
8
,
3
2
8
)

1
3
8
,
4
4
9

(
4
)
34
4
.
0
0

G
E
N
E
R
A
T
O
R
S
(4
5
,
4
6
4
,
4
3
4
)

1
,
7
9
6
,
5
1
9

(
4
)

(
5
,
7
3
8
,
0
3
8
)

5
7
,
3
8
0

(
1
)

(
5
1
,
2
0
2
,
4
7
2
)

1
,
8
5
3
,
8
9
9

(
4
)
34
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(3
,
8
0
7
,
8
8
3
)

1
5
0
,
4
6
8

(
4
)

(
1
,
0
0
0
,
1
8
7
)

1
0
,
0
0
2

(
1
)

(
4
,
8
0
8
,
0
7
0
)

1
6
0
,
4
7
0

(
3
)
34
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T

(
2
2
4
,
7
7
0
)

8
,
8
8
2

(
4
)

(
2
4
,
7
0
2
)

2
4
7

(
1
)

(
2
4
9
,
4
7
2
)

9
,
1
2
9

(
4
)

T
O
T
A
L

R
A
T
H
D
R
U
M

T
U
R
B
I
N
E
(5
8
,
0
8
5
,
0
8
0
)

2
,
2
9
5
,
2
2
1

(
4
)

(
7
,
1
1
3
,
5
7
3
)

7
1
,
1
3
6

(
1
)

(
6
5
,
1
9
8
,
6
5
3
)

2
,
3
6
6
,
3
5
7

(
4
)
LA
N
C
A
S
T
E
R
34
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
(8
6
,
4
6
8
)

2
,
7
7
9

(
3
)

(
5
,
5
1
0
)

5
5

(
1
)

(
9
1
,
9
7
8
)

2
,
8
3
4

(
3
)
34
4
.
0
0

G
E
N
E
R
A
T
O
R
S
(1
7
5
,
5
7
1
)

5
,
6
4
2

(
3
)

(
3
2
,
9
3
5
)

3
2
9

(
1
)

(
2
0
8
,
5
0
6
)

5
,
9
7
1

(
3
)
34
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(2
3
5
,
4
7
9
)

7,5
6
7
(3
)
(7
2
,
60
2
)

72
6
(1
)
(3
0
8
,
0
8
0
)

8,2
9
3

(3
)

T
O
T
A
L

L
A
N
C
A
S
T
E
R
(4
9
7
,
5
1
8
)

15
,
9
8
7

(3
)
(1
1
1
,
0
4
7
)

1,
1
1
0
(1
)
(6
0
8
,
5
6
4
)

17
,
0
9
7

(3
)
CO
Y
O
T
E

S
P
R
I
N
G
S

2
34
1
.
0
0

S
T
R
U
C
T
U
R
E
S

A
N
D

I
M
P
R
O
V
E
M
E
N
T
S
(1
0
,
7
4
2
,
7
5
9
)

33
4
,
2
4
5
(3
)
(1
,
0
1
5
,
1
6
6
)

10
,
1
5
2
(1
)
(1
1
,
7
5
7
,
9
2
5
)

34
4
,
3
9
7

(3
)
34
2
.
0
0

F
U
E
L

H
O
L
D
E
R
S
(1
6
,
4
9
3
,
0
9
3
)

51
3
,
1
5
8
(3
)
(2
,
5
0
7
,
1
9
7
)

25
,
0
7
2
(1
)
(1
9
,
0
0
0
,
2
8
9
)

53
8
,
2
3
0

(3
)
34
4
.
0
0

G
E
N
E
R
A
T
O
R
S
(1
2
2
,
0
7
4
,
9
0
1
)

3,7
9
8
,
1
7
9
(3
)
(3
1
,
8
4
0
,
9
5
3
)

31
8
,
4
1
0
(1
)
(1
5
3
,
9
1
5
,
8
5
4
)

4,1
1
6
,
5
8
9

(3
)
34
5
.
0
0

A
C
C
E
S
S
O
R
Y

E
L
EC
T
R
I
C

E
Q
U
I
P
M
E
N
T
(7
,
5
4
2
,
4
6
8
)

23
4
,
6
7
3
(3
)
(1
0
,
3
4
3
,
9
0
4
)

10
3
,
4
3
9
(1
)
(1
7
,
8
8
6
,
3
7
2
)

33
8
,
1
1
2

(2
)
34
6
.
0
0

M
I
S
C
E
L
L
A
N
E
O
U
S

P
O
W
E
R

P
L
A
N
T

E
Q
U
I
P
M
E
N
T
(5
1
0
,
8
3
8
)

15
,
8
9
4
(3
)
(4
2
4
,
3
3
4
)

4,
2
4
3
(1
)
(9
3
5
,
1
7
3
)

20
,
1
3
7

(2
)
T
O
T
A
L

C
O
Y
O
T
E

S
P
R
I
N
G
S

2
(1
5
7
,
3
6
4
,
0
6
0
)

4,8
9
6
,
1
4
9

(3
)
(4
6
,
1
3
1
,
5
5
3
)

46
1
,
3
1
6
(1
)
(2
0
3
,
4
9
5
,
6
1
3
)

5,3
5
7
,
4
6
5

(3
)
CE
N
T
R
A
L

O
P
E
R
A
T
I
O
N
S

F
A
C
I
L
I
T
Y
34
4
.
0
1

G
E
N
E
R
A
T
O
R
S

-

S
O
L
A
R
(4
1
3
,
2
3
3
)

12
,
1
5
4
(3
)
(3
5
,
9
3
9
)

0
0
(4
4
9
,
1
7
2
)

12
,
1
5
4

(3
)
34
5
.
0
1

A
C
C
E
S
S
O
R
Y

E
L
E
C
T
R
I
C
E
Q
U
I
P
M
E
N
T

-

S
O
L
A
R
(1
,
0
3
4
)

30
(3
)
(3
2
,
1
7
6
)

0
0
(
33,209)

3
0

0

T
O
T
A
L

C
E
N
T
R
A
L

O
P
E
R
A
T
I
O
N
S

F
A
C
I
L
I
T
Y
(4
1
4
,
2
6
7
)

12
,
1
8
4

(3
)
(6
8
,
1
1
5
)

0
0
(4
8
2
,
3
8
2
)

12
,
1
8
4

(3
)
TO
T
A
L

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
(2
6
2
,
2
3
6
,
3
3
1
)

8
,
6
4
3
,
2
4
0

(
6
5
,
3
1
0
,
5
7
9
)

6
5
2
,
4
2
5

(
1
)

(
3
2
7
,
5
4
6
,
9
1
1
)

9
,
2
9
5
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_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-6
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 366 of 800

ELECTRIC PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-7
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 367 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1983 4,142 0 0 0
1984 7,072 0 0 0
1985 69,880 0 0 0
1986 93,718 0 0 0
1987 3,341 0 0 0
1988 84,463 84,463
1989 23,181 7 0 1,239 5 1,232 5
1990 52,136 0 47,404 91 47,404 91
1991 13,450 19,374 5,924
1992 48,983 7,394 41,589 -
1993 741 39,070 38,329
1994
1995 86,172 2,193 3 620 1 1,573 - 2 -
1996 158 74,962 74,804
1997 33,157 4,098 12 19,208 58 15,110 46
1998 70,595 0 18,352 26 18,352 26
1999 58,975 58,975
2000 6,485,945 0 1,054 0 1,054 0
2001 6,834 0 1,209 18 1,209 18
2002 6,361 6,361
2003 8,290- 8,290 -
2004 34,014 0 114- 0 114 - 0
2005 76,964 0 0 0
2006 39,414 19,608 - 50 - 711 2 20,319 52
2007 16,833 6,062 36 0 6,062 - 36 -
2008 228,917 48,870 21 613 0 48,257 - 21 -
2009 41,818 0 0 0
2010 107,595 0 1,656 2 1,656 2
2011 51,777 0 0 0
2012 2,539 1,838 72 0 1,838 - 72 -
2013 120,395 15,430 13 0 15,430 - 13 -
2014 69,920 65,608 94 0 65,608 - 94 -
2015 113,149 183,744 162 0 183,744 - 162 -
2016 69,778 25,079 - 36 - 0 25,079 36
2017 54,316 0 0 0
2018 192,936 0 0 0
2019 31,604 28,158 89 0 28,158 - 89 -
2020 177,410 10,626 6 0 10,626 - 6 -
2021 70,814 785 1 0 785 - 1 -

TOTAL 8,436,366 386,064 5 374,260 4 11,803 - 0

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-8
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 368 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 27,031 0 0 0
84-86 56,890 0 0 0
85-87 55,646 0 0 0
86-88 32,353 0 28,154 87 28,154 87
87-89 8,841 2 0 28,567 323 28,565 323
88-90 25,106 2 0 44,369 177 44,366 177
89-91 25,106 4,486 18 22,672 90 18,187 72
90-92 17,379 20,811 120 24,724 142 3,913 23
91-93 21,058 21,946 888
92-94 16,575 15,488 1,087 -
93-95 28,724 978 3 13,230 46 12,252 43
94-96 28,724 784 3 25,194 88 24,410 85
95-97 39,776 2,150 5 31,597 79 29,447 74
96-98 34,584 1,419 4 37,507 108 36,089 104
97-99 34,584 1,366 4 32,178 93 30,812 89
98-00 2,185,513 0 26,127 1 26,127 1
99-01 2,164,260 0 20,413 1 20,413 1
00-02 2,164,260 0 2,875 0 2,875 0
01-03 2,278 0 240 - 11 - 240 - 11 -
02-04 11,338 0 681 - 6 - 681 - 6 -
03-05 36,993 0 2,802 - 8 - 2,802 - 8 -
04-06 50,131 6,536- 13 - 199 0 6,735 13
05-07 44,404 4,515- 10 - 237 1 4,752 11
06-08 95,055 11,775 12 441 0 11,334 - 12 -
07-09 95,856 18,311 19 204 0 18,107 - 19 -
08-10 126,110 16,290 13 756 1 15,534 - 12 -
09-11 67,063 0 552 1 552 1
10-12 53,970 613 1 552 1 60 - 0
11-13 58,237 5,756 10 0 5,756 - 10 -
12-14 64,285 27,625 43 0 27,625 - 43 -
13-15 101,155 88,261 87 0 88,261 - 87 -
14-16 84,282 74,757 89 0 74,757 - 89 -
15-17 79,081 52,888 67 0 52,888 - 67 -
16-18 105,676 8,360- 8 - 0 8,360 8
17-19 92,952 9,386 10 0 9,386 - 10 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-9
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 369 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 133,983 12,928 10 0 12,928 - 10 -
19-21 93,276 13,190 14 0 13,190 - 14 -

FIVE-YEAR AVERAGE
17-21 105,416 7,914 8 0 7,914 - 8 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-10
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 370 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

1984 1,113,512 199,830 18 71 0 199,759 - 18 -
1985 142,777 0 0 0
1986 89,403 - 0 0 0
1987 43,408 467 1 8,569 20 8,102 19
1988
1989 30,588 201 1 1,053,297 1,053,096
1990 962,865 1,603 0 59,290 6 57,687 6
1991 164,768 393 0 12 0 381 - 0
1992 36,848 404 1 9,993 27 9,589 26
1993 3,385 1,743 51 13,176 389 11,433 338
1994 1,397 1,397 -
1995 1,203,872 45,839 4 756 0 45,083 - 4 -
1996 68,744 544 1 3,668 5 3,124 5
1997 1,467,740 11,530- 1 - 81,000 6 92,530 6
1998 2,955,970 46,426 2 1,892 0 44,534 - 2 -
1999 39,114 94,452 241 1,378 4 93,074 - 238 -
2000 33,137,906 0 12,602 0 12,602 0
2001 172,181 0 14,459 8 14,459 8
2002 109,349 0 76,049 70 76,049 70
2003 46,601 0 99,115 - 213 - 99,115 - 213 -
2004 2,235,169 0 5,546 - 0 5,546 - 0
2005 332,757 0 0 0
2006 164,154 17,223- 10 - 0 17,223 10
2007 2,211,303 810 0 1,141 0 331 0
2008 378,583 0 0 0
2009 533,406 13,411 3 6,719 1 6,692 - 1 -
2010 382,826 69,760 18 0 69,760 - 18 -
2011 991,803 0 0 0
2012 936,177 18,377 2 0 18,377 - 2 -
2013 1,079,370 154,300 14 0 154,300 - 14 -
2014 2,302,190 655,980 28 0 655,980 - 28 -
2015 3,377,214 1,837,437 54 0 1,837,437 - 54 -
2016 1,320,884 119,038- 9 - 0 119,038 9
2017 3,308,036 0 0 0
2018 1,514,790 12,065 1 0 12,065 - 1 -
2019 1,118,115 178,244 16 0 178,244 - 16 -
2020 467,210 12,564 3 0 12,564 - 3 -
2021 3,622,765 76,543 2 0 76,543 - 2 -

TOTAL 67,886,978 3,274,999 5 1,239,412 2 2,035,587 - 3 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-11
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 371 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
84-86 388,962 66,610 17 24 0 66,586 - 17 -
85-87 32,261 156 0 2,856 9 2,701 8
86-88 15,332 - 156 1 - 2,856 19 - 2,701 18 -
87-89 24,665 223 1 353,955 353,733
88-90 331,151 601 0 370,862 112 370,261 112
89-91 386,074 732 0 370,866 96 370,134 96
90-92 388,160 800 0 23,098 6 22,298 6
91-93 68,334 847 1 7,727 11 6,880 10
92-94 13,411 1,181 9 7,723 58 6,542 49
93-95 402,419 16,326 4 4,644 1 11,682 - 3 -
94-96 424,205 15,927 4 1,475 0 14,452 - 3 -
95-97 913,452 11,618 1 28,475 3 16,857 2
96-98 1,497,485 11,813 1 28,853 2 17,040 1
97-99 1,487,608 43,116 3 28,090 2 15,026 - 1 -
98-00 12,044,330 46,959 0 5,291 0 41,668 - 0
99-01 11,116,400 31,484 0 9,480 0 22,004 - 0
00-02 11,139,812 0 34,370 0 34,370 0
01-03 109,377 0 2,869 - 3 - 2,869 - 3 -
02-04 797,040 0 9,537 - 1 - 9,537 - 1 -
03-05 871,509 0 34,887 - 4 - 34,887 - 4 -
04-06 910,693 5,741 - 1 - 1,849 - 0 3,892 0
05-07 902,738 5,471 - 1 - 380 0 5,852 1
06-08 918,013 5,471 - 1 - 380 0 5,852 1
07-09 1,041,097 4,740 0 2,620 0 2,120 - 0
08-10 431,605 27,724 6 2,240 1 25,484 - 6 -
09-11 636,012 27,724 4 2,240 0 25,484 - 4 -
10-12 770,269 29,379 4 0 29,379 - 4 -
11-13 1,002,450 57,559 6 0 57,559 - 6 -
12-14 1,439,246 276,219 19 0 276,219 - 19 -
13-15 2,252,925 882,572 39 0 882,572 - 39 -
14-16 2,333,429 791,460 34 0 791,460 - 34 -
15-17 2,668,711 572,800 21 0 572,800 - 21 -
16-18 2,047,903 35,658 - 2 - 0 35,658 2
17-19 1,980,314 63,437 3 0 63,437 - 3 -
18-20 1,033,372 67,625 7 0 67,625 - 7 -
19-21 1,736,030 89,117 5 0 89,117 - 5 -

FIVE-YEAR AVERAGE
17-21 2,006,183 55,883 3 0 55,883 - 3 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-12
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 372 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

SUMMARY OF BOOK SALVAGE

1985 51,399 0 0 0
1986 685 0 0 0
1987 31,036 0 0 0
1988 2,512 8,865 353 0 8,865 - 353 -
1989 30,346 0 0 0
1990 31,774 7,501 24 0 7,501 - 24 -
1991 689,595 0 612 - 0 612 - 0
1992 240 0 1,552 647 1,552 647
1993 174 174
1994 240 0 0 0
1995 528,642 87,247 17 12,375 2 74,872 - 14 -
1996 12,432 30,686 18,254
1997 214,236 2,439 1 3,317 2 878 0
1998 774,524 0 2,310 0 2,310 0
1999 38,984 16,379 42 0 16,379 - 42 -
2000 13,275,061 0 4,016 0 4,016 0
2001 7,015 0 4,608 66 4,608 66
2002 24,236 24,236
2003 31,587 - 31,587 -
2004 2,042,382 0 4,132 - 0 4,132 - 0
2005 547,727 0 0 0
2006 95,446 55,462 58 0 55,462 - 58 -
2007 1,979,267 0 0 0
2008 1,881,953 0 0 0
2009 594,261 9,357 2 0 9,357 - 2 -
2010
2011 1,609,494 0 0 0
2012 22,114 13,783 62 0 13,783 - 62 -
2013 618,104 115,725 19 0 115,725 - 19 -
2014 3,150,633 492,061 16 0 492,061 - 16 -
2015 494,954 1,378,077 278 0 1,378,077 - 278 -
2016 74,050 188,095 - 254 - 0 188,095 254
2017 207,835 0 0 0
2018 311,471 0 0 0
2019 308,718 339,514 110 0 339,514 - 110 -
2020 268,049 0 0 0
2021 12,804 12,804 -

TOTAL 29,882,747 2,363,550 8 46,943 0 2,316,607 - 8 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-13
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 373 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
85-87 27,707 0 0 0
86-88 11,411 2,955 26 0 2,955 - 26 -
87-89 21,298 2,955 14 0 2,955 - 14 -
88-90 21,544 5,455 25 0 5,455 - 25 -
89-91 250,572 2,500 1 204 - 0 2,704 - 1 -
90-92 240,536 2,500 1 313 0 2,187 - 1 -
91-93 229,945 0 371 0 371 0
92-94 160 0 575 360 575 360
93-95 176,294 29,082 16 4,183 2 24,899 - 14 -
94-96 176,294 33,226 19 14,354 8 18,873 - 11 -
95-97 247,626 34,039 14 15,459 6 18,580 - 8 -
96-98 329,586 4,957 2 12,104 4 7,147 2
97-99 342,581 6,273 2 1,876 1 4,397 - 1 -
98-00 4,696,190 5,460 0 2,109 0 3,351 - 0
99-01 4,440,354 5,460 0 2,875 0 2,585 - 0
00-02 4,427,359 0 10,954 0 10,954 0
01-03 2,338 0 914 - 39 - 914 - 39 -
02-04 680,794 0 3,828 - 1 - 3,828 - 1 -
03-05 863,370 0 11,906 - 1 - 11,906 - 1 -
04-06 895,185 18,487 2 1,377 - 0 19,865 - 2 -
05-07 874,147 18,487 2 0 18,487 - 2 -
06-08 1,318,888 18,487 1 0 18,487 - 1 -
07-09 1,485,160 3,119 0 0 3,119 - 0
08-10 825,405 3,119 0 0 3,119 - 0
09-11 734,585 3,119 0 0 3,119 - 0
10-12 543,869 4,594 1 0 4,594 - 1 -
11-13 749,904 43,169 6 0 43,169 - 6 -
12-14 1,263,617 207,189 16 0 207,189 - 16 -
13-15 1,421,230 661,954 47 0 661,954 - 47 -
14-16 1,239,879 560,681 45 0 560,681 - 45 -
15-17 258,946 396,661 153 0 396,661 - 153 -
16-18 197,785 62,698 - 32 - 0 62,698 32
17-19 276,008 113,171 41 0 113,171 - 41 -
18-20 296,079 113,171 38 0 113,171 - 38 -
19-21 192,256 117,439 61 0 117,439 - 61 -

FIVE-YEAR AVERAGE
17-21 219,215 70,464 32 0 70,464 - 32 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-14
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 374 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

1984 343,349 0 0 0
1985 128,520 0 0 0
1986 65,048 0 0 0
1987 11,774 0 0 0
1988
1989 4,574 0 0 0
1990
1991 277 0 0 0
1992 323 171 53 1,316 407 1,145 354
1993 3,150 3,150
1994
1995 178,274 425 0 225 0 200 - 0
1996
1997 8,768 273 3 840 10 567 6
1998 165,770 0 0 0
1999
2000 2,942,806 0 6 0 6 0
2001 45,745 0 7 0 7 0
2002 36 36
2003 72,809 0 46 - 0 46 - 0
2004 20,844 0 97 - 0 97 - 0
2005 5,425 0 0 0
2006
2007 4,277 0 0 0
2008 59,602 0 0 0
2009 5,784 754 13 3,062 53 2,308 40
2010
2011 9,843 0 0 0
2012 1,601,785 459 0 0 459 - 0
2013 147,793 3,858 3 0 3,858 - 3 -
2014 62,599 16,402 26 0 16,402 - 26 -
2015 141,011 45,936 33 0 45,936 - 33 -
2016 427,895 6,270 - 1 - 0 6,270 1
2017 555,769 133,714 24 0 133,714 - 24 -
2018 9,466 25,567 270 0 25,567 - 270 -
2019 43,756 0 656 1 656 1
2020 280,472 0 0 0
2021 10,276 61,569 599 0 61,569 - 599 -

TOTAL 7,354,634 282,858 4 9,154 0 273,703 - 4 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-15
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 375 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
84-86 178,972 0 0 0
85-87 68,447 0 0 0
86-88 25,607 0 0 0
87-89 5,449 0 0 0
88-90 1,525 0 0 0
89-91 1,617 0 0 0
90-92 200 57 28 439 219 382 191
91-93 200 57 28 1,489 744 1,432 716
92-94 108 57 53 1,489 1,432
93-95 59,425 142 0 1,125 2 983 2
94-96 59,425 142 0 75 0 67 - 0
95-97 62,347 233 0 355 1 122 0
96-98 58,179 91 0 280 0 189 0
97-99 58,179 91 0 280 0 189 0
98-00 1,036,192 0 2 0 2 0
99-01 996,184 0 4 0 4 0
00-02 996,184 0 16 0 16 0
01-03 39,518 0 1 - 0 1 - 0
02-04 31,218 0 36 - 0 36 - 0
03-05 33,026 0 48 - 0 48 - 0
04-06 8,756 0 32 - 0 32 - 0
05-07 3,234 0 0 0
06-08 21,293 0 0 0
07-09 23,221 251 1 1,021 4 769 3
08-10 21,795 251 1 1,021 5 769 4
09-11 5,209 251 5 1,021 20 769 15
10-12 537,209 153 0 0 153 - 0
11-13 586,474 1,439 0 0 1,439 - 0
12-14 604,059 6,906 1 0 6,906 - 1 -
13-15 117,134 22,065 19 0 22,065 - 19 -
14-16 210,502 18,689 9 0 18,689 - 9 -
15-17 374,892 57,793 15 0 57,793 - 15 -
16-18 331,043 51,004 15 0 51,004 - 15 -
17-19 202,997 53,094 26 219 0 52,875 - 26 -
18-20 111,231 8,522 8 219 0 8,304 - 7 -
19-21 111,501 20,523 18 219 0 20,304 - 18 -

FIVE-YEAR AVERAGE
17-21 179,948 44,170 25 131 0 44,039 - 24 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-16
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 376 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

1983 313 28 285 -
1984 2,131 15 1 300 14 285 13
1985 10,387 0 23 0 23 0
1986 5,252 0 0 0
1987 32,854 0 0 0
1988 5,406 8,225 152 0 8,225 - 152 -
1989 41,877 0 11,377 27 11,377 27
1990 55,000 0 29,668 54 29,668 54
1991 52 6,199 6,147
1992 32,925 416 1 2,347 7 1,931 6
1993 2,066 2,066
1994 11,384 11,384
1995 6,310 160 3 438 7 278 4
1996 80 4,632 4,552
1997 504,746 4,279 1 851 0 3,428 - 1 -
1998 217,730 - 0 1,950 1 - 1,950 1 -
1999 727 727
2000 711,424 0 1,951 0 1,951 0
2001 107,941 0 2,239 2 2,239 2
2002 4,506 0 11,775 261 11,775 261
2003 15,346 - 15,346 -
2004 1,245 0 15 - 1 - 15 - 1 -
2005 193,402 10,939- 6 - 0 10,939 6
2006 1,218 1,218 -
2007 4,346 2,844- 65 - 0 2,844 65
2008 12,565 12,565 -
2009 15,969 0 0 0
2010 19,580 0 0 0
2011 24,650 0 0 0
2012 2,914 421 14 0 421 - 14 -
2013
2014 10,679 0 0 0
2015 2,657 0 0 0
2016 31,559 0 0 0
2017 120,271 0 0 0
2018 14,312 0 0 0
2019
2020 29,078 0 0 0
2021

TOTAL 1,773,691 13,961 1 72,593 4 58,632 3

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-17
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 377 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 4,173 109 3 117 3 8 0
84-86 5,923 5 0 108 2 103 2
85-87 16,164 0 8 0 8 0
86-88 14,504 2,742 19 0 2,742 - 19 -
87-89 26,712 2,742 10 3,792 14 1,051 4
88-90 34,094 2,742 8 13,682 40 10,940 32
89-91 32,292 17 0 15,748 49 15,731 49
90-92 29,308 156 1 12,738 43 12,582 43
91-93 10,975 156 1 3,537 32 3,381 31
92-94 10,975 139 1 5,266 48 5,127 47
93-95 2,103 53 3 4,629 220 4,576 218
94-96 2,103 80 4 5,485 261 5,405 257
95-97 170,352 1,506 1 1,974 1 467 0
96-98 95,672 1,453 2 2,478 3 1,025 1
97-99 95,672 1,426 1 1,176 1 250 - 0
98-00 164,565 0 1,543 1 1,543 1
99-01 273,122 0 1,639 1 1,639 1
00-02 274,624 0 5,322 2 5,322 2
01-03 37,482 0 444 - 1 - 444 - 1 -
02-04 1,917 0 1,195 - 62 - 1,195 - 62 -
03-05 64,882 3,646- 6 - 5,120 - 8 - 1,474 - 2 -
04-06 64,882 3,240- 5 - 5 - 0 3,235 5
05-07 65,916 4,188- 6 - 0 4,188 6
06-08 1,449 3,646 252 0 3,646 - 252 -
07-09 6,772 3,240 48 0 3,240 - 48 -
08-10 11,850 4,188 35 0 4,188 - 35 -
09-11 20,066 0 0 0
10-12 15,715 140 1 0 140 - 1 -
11-13 9,188 140 2 0 140 - 2 -
12-14 4,531 140 3 0 140 - 3 -
13-15 4,445 0 0 0
14-16 14,965 0 0 0
15-17 51,496 0 0 0
16-18 55,381 0 0 0
17-19 44,861 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-18
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 378 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 14,463 0 0 0
19-21 9,693 0 0 0

FIVE-YEAR AVERAGE
17-21 32,732 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-19
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 379 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1983 50 5,849 1,623 4,226 -
1984 102,482 0 7,400 7 7,400 7
1985 5,828 16,790 288 0 16,790 - 288 -
1986 7,600 81 1 0 81 - 1 -
1987 79,302 66 - 0 988 1 1,054 1
1988 14,035 0 6,000 43 6,000 43
1989 35,232 8,350 24 0 8,350 - 24 -
1990 364,393 88,969 24 90- 0 89,059 - 24 -
1991 30,498 41,192 135 213 1 40,979 - 134 -
1992 11,301 10,610 94 1,339 12 9,271 - 82 -
1993 39,028 1,408 4 0 1,408 - 4 -
1994 37,304 4,908 13 0 4,908 - 13 -
1995 22,267 390 2 0 390 - 2 -
1996 46,067 0 15,500 34 15,500 34
1997 30,055 8,599 29 7,390 25 1,209 - 4 -
1998 2,835 0 0 0
1999 61,771 0 24,007 39 24,007 39
2000 3,026 0 36 1 36 1
2001 21,811 0 33 0 33 0
2002 5,774 0 8 0 8 0
2003 64,178 25 0 535 1 510 1
2004 50,947 2,163 4 118 0 2,044 - 4 -
2005 13,165 0 0 0
2006 10,732 5,066 47 0 5,066 - 47 -
2007 15,181 53,096 350 0 53,096 - 350 -
2008 20,909 5,190 25 0 5,190 - 25 -
2009 17,587 31,214 177 0 31,214 - 177 -
2010 189,159 84,811 45 0 84,811 - 45 -
2011 48,984 9,968 20 0 9,968 - 20 -
2012 9,411 3,457 37 0 3,457 - 37 -
2013 150,786 19,288 13 0 19,288 - 13 -
2014 77,677 82,010 106 0 82,010 - 106 -
2015 66,880 229,680 343 0 229,680 - 343 -
2016 1,282,382 161,547 13 40,000 3 121,547 - 9 -
2017 321,708 43,699 14 0 43,699 - 14 -
2018 536,294 146,035 27 43 0 145,993 - 27 -
2019 487,802 30,210 6 1,281 0 28,929 - 6 -
2020 436,439 1,411,573 323 5,815 1 1,405,758 - 322 -
2021 79,300 1,716 2 0 1,716 - 2 -

TOTAL 4,800,178 2,507,826 52 112,239 2 2,395,586 - 50 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-20
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 380 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 36,120 7,546 21 3,008 8 4,539 - 13 -
84-86 38,637 5,624 15 2,467 6 3,157 - 8 -
85-87 30,910 5,602 18 329 1 5,272 - 17 -
86-88 33,646 5 0 2,329 7 2,324 7
87-89 42,856 2,761 6 2,329 5 432 - 1 -
88-90 137,887 32,440 24 1,970 1 30,470 - 22 -
89-91 143,374 46,170 32 41 0 46,129 - 32 -
90-92 135,397 46,924 35 487 0 46,436 - 34 -
91-93 26,942 17,737 66 517 2 17,219 - 64 -
92-94 29,211 5,642 19 446 2 5,196 - 18 -
93-95 32,866 2,235 7 0 2,235 - 7 -
94-96 35,212 1,766 5 5,167 15 3,401 10
95-97 32,796 2,996 9 7,630 23 4,634 14
96-98 26,319 2,866 11 7,630 29 4,764 18
97-99 31,553 2,866 9 10,466 33 7,599 24
98-00 22,544 0 8,014 36 8,014 36
99-01 28,869 0 8,026 28 8,026 28
00-02 10,204 0 26 0 26 0
01-03 30,588 8 0 192 1 184 1
02-04 40,300 729 2 220 1 509 - 1 -
03-05 42,763 729 2 218 1 511 - 1 -
04-06 24,948 2,410 10 39 0 2,370 - 10 -
05-07 13,026 19,387 149 0 19,387 - 149 -
06-08 15,607 21,117 135 0 21,117 - 135 -
07-09 17,892 29,833 167 0 29,833 - 167 -
08-10 75,885 40,405 53 0 40,405 - 53 -
09-11 85,243 41,997 49 0 41,997 - 49 -
10-12 82,518 32,745 40 0 32,745 - 40 -
11-13 69,727 10,904 16 0 10,904 - 16 -
12-14 79,291 34,918 44 0 34,918 - 44 -
13-15 98,448 110,326 112 0 110,326 - 112 -
14-16 475,646 157,746 33 13,333 3 144,412 - 30 -
15-17 556,990 144,975 26 13,333 2 131,642 - 24 -
16-18 713,461 117,094 16 13,348 2 103,746 - 15 -
17-19 448,602 73,315 16 441 0 72,873 - 16 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-21
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 381 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 486,845 529,273 109 2,380 0 526,893 - 108 -
19-21 334,513 481,166 144 2,365 1 478,801 - 143 -

FIVE-YEAR AVERAGE
17-21 372,309 326,647 88 1,428 0 325,219 - 87 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-22
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 382 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

SUMMARY OF BOOK SALVAGE

2007 14,099 3,677 - 26 - 0 3,677 26
2008 4,454 0 0 0
2009
2010 4,487 0 0 0
2011 16,927 0 0 0
2012 6,994 1,000 14 0 1,000- 14 -
2013
2014 14,202 0 0 0
2015
2016 45,406 0 0 0
2017
2018
2019 35,084 0 0 0
2020
2021 14,922 2,300 15 0 2,300- 15 -

TOTAL 156,576 377 - 0 0 377 0

THREE-YEAR MOVING AVERAGES
07-09 6,184 1,226 - 20 - 0 1,226 20
08-10 2,980 0 0 0
09-11 7,138 0 0 0
10-12 9,469 333 4 0 333- 4 -
11-13 7,974 333 4 0 333- 4 -
12-14 7,065 333 5 0 333- 5 -
13-15 4,734 0 0 0
14-16 19,869 0 0 0
15-17 15,135 0 0 0
16-18 15,135 0 0 0
17-19 11,695 0 0 0
18-20 11,695 0 0 0
19-21 16,669 767 5 0 767- 5 -

FIVE-YEAR AVERAGE
17-21 10,001 460 5 0 460- 5 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-23
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 383 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

SUMMARY OF BOOK SALVAGE

1984 29,976 332 1 23,087 77 22,755 76
1985
1986 16,517 0 10,500 64 10,500 64
1987 10,609 0 0 0
1988 394 0 0 0
1989 60,862 0 3,434 6 3,434 6
1990 272,728 63,250 23 2,908 1 60,342 - 22 -
1991 29,284 116 29,168 -
1992 23,783 4,265 18 107 0 4,158 - 17 -
1993 133,899 15,394 11 1,376 1 14,018 - 10 -
1994 181,235 23,847 13 0 23,847 - 13 -
1995 111,998 1,956 2 9,796 9 7,840 7
1996
1997 197,158 0 771 0 771 0
1998 78,289 0 1,284 2 1,284 2
1999 389,689 0 161,800 42 161,800 42
2000 61,913 0 0 0
2001
2002 12,540 0 0 0
2003 2,516 0 0 0
2004 2,790 0 3,830 137 3,830 137
2005 32,921 0 0 0
2006
2007 21,887 0 0 0
2008 59 0 0 0
2009
2010 3,263,452 164 - 0 5,469 0 5,633 0
2011 16,215 0 580 4 580 4
2012 4,594 4,594 -
2013 83,371 38,575 46 0 38,575 - 46 -
2014 76,909 164,020 213 0 164,020 - 213 -
2015 14,799 459,359 0 459,359 -
2016 1,523,641 129,461 8 9,092 1 120,369 - 8 -
2017 208,932 26,615 13 0 26,615 - 13 -
2018 3,945,536 142,069 4 460 0 141,609 - 4 -
2019 1,106,820 234,042 21 4,266 0 229,776 - 21 -
2020 646,301 169 646,132 -
2021 40,142 0 0 0

TOTAL 11,921,580 1,983,200 17 239,045 2 1,744,155 - 15 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-24
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 384 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
84-86 15,498 111 1 11,196 72 11,085 72
85-87 9,042 0 3,500 39 3,500 39
86-88 9,173 0 3,500 38 3,500 38
87-89 23,955 0 1,145 5 1,145 5
88-90 111,328 21,083 19 2,114 2 18,969 - 17 -
89-91 111,197 30,845 28 2,153 2 28,692 - 26 -
90-92 98,837 32,266 33 1,044 1 31,223 - 32 -
91-93 52,561 16,314 31 533 1 15,781 - 30 -
92-94 112,972 14,502 13 494 0 14,008 - 12 -
93-95 142,377 13,732 10 3,724 3 10,008 - 7 -
94-96 97,744 8,601 9 3,265 3 5,336 - 5 -
95-97 103,052 652 1 3,522 3 2,870 3
96-98 91,816 0 685 1 685 1
97-99 221,712 0 54,618 25 54,618 25
98-00 176,630 0 54,361 31 54,361 31
99-01 150,534 0 53,933 36 53,933 36
00-02 24,818 0 0 0
01-03 5,019 0 0 0
02-04 5,949 0 1,277 21 1,277 21
03-05 12,742 0 1,277 10 1,277 10
04-06 11,904 0 1,277 11 1,277 11
05-07 18,269 0 0 0
06-08 7,315 0 0 0
07-09 7,315 0 0 0
08-10 1,087,837 55 - 0 1,823 0 1,878 0
09-11 1,093,222 55 - 0 2,016 0 2,071 0
10-12 1,093,222 1,477 0 2,016 0 540 0
11-13 33,195 14,390 43 193 1 14,196 - 43 -
12-14 53,427 69,063 129 0 69,063 - 129 -
13-15 58,360 220,651 378 0 220,651 - 378 -
14-16 538,450 250,947 47 3,031 1 247,916 - 46 -
15-17 582,457 205,145 35 3,031 1 202,114 - 35 -
16-18 1,892,703 99,382 5 3,184 0 96,198 - 5 -
17-19 1,753,763 134,242 8 1,575 0 132,667 - 8 -
18-20 1,684,119 340,804 20 1,631 0 339,172 - 20 -
19-21 382,321 293,448 77 1,478 0 291,969 - 76 -

FIVE-YEAR AVERAGE
17-21 1,060,286 209,805 20 979 0 208,826 - 20 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-25
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 385 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS - RECREATION

SUMMARY OF BOOK SALVAGE

2011 588 0 0 0
2012
2013
2014
2015 1 0 0 0
2016 141,877 0 0 0
2017
2018 61,392 0 0 0
2019
2020
2021

TOTAL 203,858 0 0 0

THREE-YEAR MOVING AVERAGES
11-13 196 0 0 0
12-14
13-15 0 0 0
14-16 47,293 0 0 0
15-17 47,293 0 0 0
16-18 67,756 0 0 0
17-19 20,464 0 0 0
18-20 20,464 0 0 0
19-21

FIVE-YEAR AVERAGE
17-21 12,278 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-26
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 386 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

SUMMARY OF BOOK SALVAGE

1984 348,240 4,821 1 110 0 4,711 - 1 -
1985 16,268 0 0 0
1986 149 155 6
1987 74,595 0 551 1 551 1
1988 311,867 207 0 72 0 135 - 0
1989 10,761 0 1,471 14 1,471 14
1990 873,817 251,197 29 0 251,197 - 29 -
1991 14,743 109,256 741 4,923 33 104,333 - 708 -
1992 5,000 1,389 28 20,000 400 18,611 372
1993 490,384 97,880 20 7,790 2 90,090 - 18 -
1994 35,516 4,673 13 0 4,673 - 13 -
1995 992,639 17,338 2 12,861 1 4,477 - 0
1996
1997 217,829 0 4,155 2 4,155 2
1998 5,590 0 0 0
1999 154,073 0 62,398 40 62,398 40
2000 70,467 0 216 0 216 0
2001 77,978 0 199 0 199 0
2002 1,181,151 0 46 0 46 0
2003 1,037,351 147 0 3,182 0 3,036 0
2004 924,314 0 0 0
2005 1,068,067 2,531 - 0 0 2,531 0
2006 82,498 5,925 7 0 5,925 - 7 -
2007 1,174,503 470,363 40 0 470,363 - 40 -
2008 406 13,358 - 232 57 13,589
2009 581,864 1,538 0 3,808 1 2,270 0
2010 7,744 5,891 - 76 - 7,585 98 13,476 174
2011 3,845,369 9,085 - 0 7,097 0 16,182 0
2012 266,410 4,100 2 5,846 2 1,747 1
2013 69,886 30,860 44 0 30,860 - 44 -
2014 60,974 131,216 215 0 131,216 - 215 -
2015 17,892 367,487 0 367,487 -
2016 14,066,889 284,315 2 0 284,315 - 2 -
2017 557,641 0 0 0
2018 577,449 508,119 88 0 508,119 - 88 -
2019 64,690 0 58,382 90 58,382 90
2020 93,974 2,958,168 14,368 15 2,943,799 -
2021 743,568 1,466 0 0 1,466 - 0

TOTAL 30,122,404 5,219,749 17 215,447 1 5,004,302 - 17 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-27
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 387 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
84-86 121,503 1,657 1 88 0 1,568 - 1 -
85-87 30,288 50 0 235 1 186 1
86-88 128,821 119 0 259 0 141 0
87-89 132,408 69 0 698 1 629 0
88-90 398,815 83,801 21 514 0 83,287 - 21 -
89-91 299,774 120,151 40 2,131 1 118,020 - 39 -
90-92 297,853 120,614 40 8,308 3 112,306 - 38 -
91-93 170,042 69,508 41 10,904 6 58,604 - 34 -
92-94 176,967 34,647 20 9,263 5 25,384 - 14 -
93-95 506,180 39,964 8 6,884 1 33,080 - 7 -
94-96 342,718 7,337 2 4,287 1 3,050 - 1 -
95-97 403,489 5,779 1 5,672 1 107 - 0
96-98 74,473 0 1,385 2 1,385 2
97-99 125,831 0 22,184 18 22,184 18
98-00 76,710 0 20,871 27 20,871 27
99-01 100,840 0 20,938 21 20,938 21
00-02 443,199 0 154 0 154 0
01-03 765,493 49 0 1,142 0 1,093 0
02-04 1,047,605 49 0 1,076 0 1,027 0
03-05 1,009,911 795 - 0 1,061 0 1,855 0
04-06 691,626 1,131 0 0 1,131 - 0
05-07 775,023 157,919 20 0 157,919 - 20 -
06-08 419,136 154,310 37 77 0 154,233 - 37 -
07-09 585,591 152,848 26 1,347 0 151,501 - 26 -
08-10 196,671 5,903 - 3 - 3,875 2 9,778 5
09-11 1,478,326 4,479 - 0 6,163 0 10,642 1
10-12 1,373,174 3,625 - 0 6,843 0 10,468 1
11-13 1,393,888 8,625 1 4,314 0 4,311 - 0
12-14 132,423 55,392 42 1,949 1 53,443 - 40 -
13-15 49,584 176,521 356 0 176,521 - 356 -
14-16 4,715,252 261,006 6 0 261,006 - 6 -
15-17 4,880,807 217,267 4 0 217,267 - 4 -
16-18 5,067,326 264,145 5 0 264,145 - 5 -
17-19 399,927 169,373 42 19,461 5 149,912 - 37 -
18-20 245,371 1,155,429 471 24,250 10 1,131,179 - 461 -
19-21 300,744 986,545 328 24,250 8 962,294 - 320 -

FIVE-YEAR AVERAGE
17-21 407,464 693,551 170 14,550 4 679,000 - 167 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-28
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 388 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

1983 435 0 0 0
1984 50 0 2,700 2,700
1985 8,128 10,502 129 10,004 123 498 - 6 -
1986 5,652 0 0 0
1987 15,467 0 0 0
1988 247 0 0 0
1989 12,109 921 8 25 0 896 - 7 -
1990 136,033 33,123 24 736 1 32,387 - 24 -
1991 41,489 28,745 69 0 28,745 - 69 -
1992 56,048 0 405 1 405 1
1993 10,239 379 4 4,636 45 4,257 42
1994 52,198 6,868 13 29,658 57 22,790 44
1995 38,366 670 2 37,043 97 36,373 95
1996 1,393 0 5,285 379 5,285 379
1997 12,565 0 2,602 21 2,602 21
1998 65,846 706 1 4,746 7 4,040 6
1999 147,856 0 52,525 36 52,525 36
2000 481,776 0 5,798 1 5,798 1
2001 467,432 0 5,705 1 5,705 1
2002 54,392 0 1,242 2 1,242 2
2003 110,200 3,936 4 85,419 78 81,483 74
2004 90,734 0 0 0
2005 78,067 167 0 1,880 2 1,713 2
2006 737,322 12,163 2 0 12,163 - 2 -
2007 210,053 4,085 2 0 4,085 - 2 -
2008 197,416 37,318 19 3,009 2 34,309 - 17 -
2009 99,690 64,900 65 33,363 33 31,537 - 32 -
2010 395,703 0 0 0
2011 14,181 0 0 0
2012 6,648 1,034 16 8,269 124 7,236 109
2013 374,883 7,715 2 0 7,715 - 2 -
2014 395,906 32,804 8 0 32,804 - 8 -
2015 38,095 91,872 241 0 91,872 - 241 -
2016 2,856,982 157,267 6 3,100 0 154,166 - 5 -
2017 638,720 108,726 17 0 108,726 - 17 -
2018 927,344 121,063 13 66 0 120,998 - 13 -
2019 273,111 111,927 41 17,528 6 94,399 - 35 -
2020 915,127 1,785,833 195 33,568 4 1,752,265 - 191 -
2021 580,676 40,386 7 9,654 2 30,732 - 5 -

TOTAL 10,548,579 2,663,110 25 358,966 3 2,304,143 - 22 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-29
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 389 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 2,871 3,501 122 4,235 147 734 26
84-86 4,610 3,501 76 4,235 92 734 16
85-87 9,749 3,501 36 3,335 34 166 - 2 -
86-88 7,122 0 0 0
87-89 9,274 307 3 8 0 299 - 3 -
88-90 49,463 11,348 23 254 1 11,094 - 22 -
89-91 63,210 20,930 33 254 0 20,676 - 33 -
90-92 77,857 20,623 26 380 0 20,242 - 26 -
91-93 35,925 9,708 27 1,680 5 8,028 - 22 -
92-94 39,495 2,416 6 11,566 29 9,151 23
93-95 33,601 2,639 8 23,779 71 21,140 63
94-96 30,652 2,513 8 23,995 78 21,483 70
95-97 17,441 223 1 14,977 86 14,753 85
96-98 26,602 235 1 4,211 16 3,976 15
97-99 75,423 235 0 19,958 26 19,722 26
98-00 231,826 235 0 21,023 9 20,788 9
99-01 365,688 0 21,343 6 21,343 6
00-02 334,533 0 4,248 1 4,248 1
01-03 210,675 1,312 1 30,789 15 29,476 14
02-04 85,109 1,312 2 28,887 34 27,575 32
03-05 93,000 1,368 1 29,100 31 27,732 30
04-06 302,041 4,110 1 627 0 3,483 - 1 -
05-07 341,814 5,472 2 627 0 4,845 - 1 -
06-08 381,597 17,855 5 1,003 0 16,852 - 4 -
07-09 169,053 35,434 21 12,124 7 23,310 - 14 -
08-10 230,936 34,073 15 12,124 5 21,949 - 10 -
09-11 169,858 21,633 13 11,121 7 10,512 - 6 -
10-12 138,844 345 0 2,756 2 2,412 2
11-13 131,904 2,916 2 2,756 2 160 - 0
12-14 259,146 13,851 5 2,756 1 11,094 - 4 -
13-15 269,628 44,130 16 0 44,130 - 16 -
14-16 1,096,995 93,981 9 1,033 0 92,947 - 8 -
15-17 1,177,932 119,288 10 1,033 0 118,255 - 10 -
16-18 1,474,349 129,019 9 1,055 0 127,963 - 9 -
17-19 613,058 113,905 19 5,865 1 108,041 - 18 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-30
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 390 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 705,194 672,941 95 17,054 2 655,887 - 93 -
19-21 589,638 646,048 110 20,250 3 625,798 - 106 -

FIVE-YEAR AVERAGE
17-21 666,996 433,587 65 12,163 2 421,424 - 63 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-31
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 391 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

1983 707 0 0 0
1984 1,143 280 24 5,000 437 4,720 413
1985 5,744 0 0 0
1986 2,580 0 43 2 43 2
1987 24,897 0 0 0
1988 3,109 0 850 27 850 27
1989 195 0 0 0
1990 6,060 1,480 24 0 1,480 - 24 -
1991 71,408 8,095 11 1,061 1 7,034 - 10 -
1992 2,460 4,461 181 1,400 57 3,061 - 124 -
1993 1,161 1,161
1994 40,918 1,437 4 57 0 1,380 - 3 -
1995 35,241 615 2 0 615 - 2 -
1996
1997
1998 18,261 0 548 3 548 3
1999 5,456 0 332 6 332 6
2000 2,509 0 0 0
2001
2002
2003
2004
2005
2006
2007 222,726 0 0 0
2008 2,819 0 0 0
2009 87,863 0 0 0
2010
2011 56,089 0 0 0
2012
2013 91,606 0 0 0
2014 24,773 0 0 0
2015 63,023 0 0 0
2016 421,075 111,920 27 0 111,920 - 27 -
2017 146,674 13,385 9 0 13,385 - 9 -
2018 824 5,792 703 0 5,792 - 703 -
2019 21,676 2,290 11 0 2,290 - 11 -
2020 212,089 675 211,414 -
2021

TOTAL 1,359,833 361,844 27 11,127 1 350,717 - 26 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-32
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 392 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 2,531 93 4 1,667 66 1,573 62
84-86 3,156 93 3 1,681 53 1,588 50
85-87 11,074 0 14 0 14 0
86-88 10,195 0 298 3 298 3
87-89 9,400 0 283 3 283 3
88-90 3,121 493 16 283 9 210 - 7 -
89-91 25,888 3,192 12 354 1 2,838 - 11 -
90-92 26,643 4,679 18 820 3 3,858 - 14 -
91-93 24,623 4,185 17 1,207 5 2,978 - 12 -
92-94 14,459 1,966 14 873 6 1,093 - 8 -
93-95 25,386 684 3 406 2 278 - 1 -
94-96 25,386 684 3 19 0 665 - 3 -
95-97 11,747 205 2 0 205 - 2 -
96-98 6,087 0 183 3 183 3
97-99 7,906 0 293 4 293 4
98-00 8,742 0 293 3 293 3
99-01 2,655 0 111 4 111 4
00-02 836 0 0 0
01-03
02-04
03-05
04-06
05-07 74,242 0 0 0
06-08 75,182 0 0 0
07-09 104,469 0 0 0
08-10 30,227 0 0 0
09-11 47,984 0 0 0
10-12 18,696 0 0 0
11-13 49,231 0 0 0
12-14 38,793 0 0 0
13-15 59,800 0 0 0
14-16 169,623 37,307 22 0 37,307 - 22 -
15-17 210,257 41,768 20 0 41,768 - 20 -
16-18 189,524 43,699 23 0 43,699 - 23 -
17-19 56,391 7,156 13 0 7,156 - 13 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-33
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 393 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 7,500 73,390 979 225 3 73,165 - 976 -
19-21 7,225 71,460 989 225 3 71,235 - 986 -

FIVE-YEAR AVERAGE
17-21 33,835 46,711 138 135 0 46,576 - 138 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-34
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 394 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

SUMMARY OF BOOK SALVAGE

1994 1,889 249 13 0 249 - 13 -
1995
1996
1997
1998
1999 146 0 0 0
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016 30,311 9,530 31 0 9,530 - 31 -
2017
2018 2,372 4,238 179 0 4,238 - 179 -
2019 2,914 2,914 -
2020
2021

TOTAL 34,718 16,932 49 0 16,932 - 49 -

THREE-YEAR MOVING AVERAGES
94-96 630 83 13 0 83 - 13 -
95-97
96-98
97-99 49 0 0 0
98-00 49 0 0 0
99-01 49 0 0 0
00-02
01-03
02-04
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-35
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 395 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
03-05
04-06
05-07
06-08
07-09
08-10
09-11
10-12
11-13
12-14
13-15
14-16 10,104 3,177 31 0 3,177 - 31 -
15-17 10,104 3,177 31 0 3,177 - 31 -
16-18 10,894 4,590 42 0 4,590 - 42 -
17-19 790 2,384 302 0 2,384 - 302 -
18-20 790 2,384 302 0 2,384 - 302 -
19-21 971 971 -

FIVE-YEAR AVERAGE
17-21 474 1,430 302 0 1,430 - 302 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-36
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 396 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

2010 6,880 915 13 0 915- 13 -
2011 4,500 - 4,500
2012
2013 23,474 0 0 0
2014
2015
2016 4,010 0 0 0
2017 5,175 0 0 0
2018 9,313 0 0 0
2019
2020 17,878 0 0 0
2021 95,195 0 0 0

TOTAL 161,924 3,585 - 2 - 0 3,585 2

THREE-YEAR MOVING AVERAGES
10-12 2,293 1,195 - 52 - 0 1,195 52
11-13 7,824 1,500 - 19 - 0 1,500 19
12-14 7,824 0 0 0
13-15 7,824 0 0 0
14-16 1,337 0 0 0
15-17 3,062 0 0 0
16-18 6,166 0 0 0
17-19 4,829 0 0 0
18-20 9,064 0 0 0
19-21 37,691 0 0 0

FIVE-YEAR AVERAGE
17-21 25,512 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-37
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 397 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

SUMMARY OF BOOK SALVAGE

1999 22,342 7,461 33 0 7,461- 33 -
2000
2001
2002
2003
2004
2005 382,706 0 0 0
2006 362 0 0 0
2007
2008
2009 732,116 732,116-
2010 17,815 490 3 0 490- 3 -
2011
2012
2013
2014
2015 269,222 0 0 0
2016
2017 15,771 0 0 0
2018 89,854 0 0 0
2019 970 970-
2020 2,516 0 0 0
2021 33,742 - 33,742

TOTAL 800,588 707,294 88 0 707,294- 88 -

THREE-YEAR MOVING AVERAGES
99-01 7,447 2,487 33 0 2,487- 33 -
00-02
01-03
02-04
03-05 127,569 0 0 0
04-06 127,689 0 0 0
05-07 127,689 0 0 0
06-08 121 0 0 0
07-09 244,039 244,039-
08-10 5,938 244,202 0 244,202-
09-11 5,938 244,202 0 244,202-
10-12 5,938 163 3 0 163- 3 -
11-13
12-14
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-38
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 398 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
13-15 89,740 0 0 0
14-16 89,740 0 0 0
15-17 94,998 0 0 0
16-18 35,208 0 0 0
17-19 35,208 323 1 0 323- 1 -
18-20 30,790 323 1 0 323- 1 -
19-21 839 10,924 - 0 10,924

FIVE-YEAR AVERAGE
17-21 21,628 6,554 - 30 - 0 6,554 30
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-39
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 399 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 343.00 PRIME MOVERS

SUMMARY OF BOOK SALVAGE

2002 200,000 0 0 0
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012 31,468 0 0 0
2013
2014
2015
2016
2017
2018 401,409 0 0 0
2019
2020
2021

TOTAL 632,878 0 0 0

THREE-YEAR MOVING AVERAGES
02-04 66,667 0 0 0
03-05
04-06
05-07
06-08
07-09
08-10
09-11
10-12 10,490 0 0 0
11-13 10,490 0 0 0
12-14 10,490 0 0 0
13-15
14-16
15-17
16-18 133,803 0 0 0
17-19 133,803 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-40
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 400 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 343.00 PRIME MOVERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 133,803 0 0 0
19-21

FIVE-YEAR AVERAGE
17-21 80,282 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-41
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 401 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

SUMMARY OF BOOK SALVAGE

1999 14,036 0 0 0
2000
2001
2002 20,981 2,245 18,736-
2003 22 22-
2004
2005 3,702,752 0 0 0
2006 819,944 0 0 0
2007 5,784 0 0 0
2008 9,162,288 1,268 0 3,886 0 2,618 0
2009
2010 237,690 0 0 0
2011
2012 2,248,555 0 0 0
2013 5,985 0 0 0
2014
2015 1,390 0 0 0
2016 14,653,336 11,055 0 0 11,055- 0
2017 34,592 0 0 0
2018 280,407 0 0 0
2019 144,769 58,143 40 0 58,143- 40 -
2020 62,086 6,065 10 0 6,065- 10 -
2021 403,436 3,665 1 0 3,665- 1 -

TOTAL 31,777,050 101,199 0 6,131 0 95,068- 0

THREE-YEAR MOVING AVERAGES
99-01 4,679 0 0 0
00-02 6,994 748 6,245-
01-03 7,001 748 6,253-
02-04 7,001 748 6,253-
03-05 1,234,251 7 0 0 7- 0
04-06 1,507,565 0 0 0
05-07 1,509,493 0 0 0
06-08 3,329,339 423 0 1,295 0 873 0
07-09 3,056,024 423 0 1,295 0 873 0
08-10 3,133,326 423 0 1,295 0 873 0
09-11 79,230 0 0 0
10-12 828,748 0 0 0
11-13 751,513 0 0 0
12-14 751,513 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-42
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 402 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
13-15 2,458 0 0 0
14-16 4,884,909 3,685 0 0 3,685- 0
15-17 4,896,439 3,685 0 0 3,685- 0
16-18 4,989,445 3,685 0 0 3,685- 0
17-19 153,256 19,381 13 0 19,381- 13 -
18-20 162,421 21,403 13 0 21,403- 13 -
19-21 203,431 22,624 11 0 22,624- 11 -

FIVE-YEAR AVERAGE
17-21 185,058 13,575 7 0 13,575- 7 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-43
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 403 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

1995 220 220
1996 3,825 3,825 -
1997
1998
1999
2000
2001 85 85
2002
2003
2004
2005 2,569 0 0 0
2006 11,528 0 0 0
2007 10,736 116 - 1 - 0 116 1
2008 457,745 20,438 4 0 20,438 - 4 -
2009 57,927 0 7,794 13 7,794 13
2010 319,179 20,000 6 1,004 0 18,996 - 6 -
2011 407,148 0 0 0
2012 21,829 179 - 1 - 0 179 1
2013 1,313,870 0 0 0
2014 135,390 0 0 0
2015 92,683 179 0 0 179 - 0
2016 191,277 434 0 2,641 1 2,207 1
2017 47,595 0 0 0
2018 15,912 0 0 0
2019 86,990 20,872 24 904 1 19,968 - 23 -
2020 5,153 0 365 7 365 7
2021 30,669 81,956 267 0 81,956 - 267 -

TOTAL 3,208,199 147,409 5 13,014 0 134,395 - 4 -

THREE-YEAR MOVING AVERAGES
95-97 1,275 73 1,202-
96-98 1,275 1,275-
97-99
98-00
99-01 28 28
00-02 28 28
01-03 28 28
02-04
03-05 856 0 0 0
04-06 4,699 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-44
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 404 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
05-07 8,278 39 - 0 0 39 0
06-08 160,003 6,774 4 0 6,774- 4 -
07-09 175,469 6,774 4 2,598 1 4,176- 2 -
08-10 278,284 13,479 5 2,933 1 10,547- 4 -
09-11 261,418 6,667 3 2,933 1 3,734- 1 -
10-12 249,385 6,607 3 335 0 6,272- 3 -
11-13 580,949 60 - 0 0 60 0
12-14 490,363 60 - 0 0 60 0
13-15 513,981 60 0 0 60- 0
14-16 139,783 204 0 880 1 676 0
15-17 110,518 204 0 880 1 676 1
16-18 84,928 145 0 880 1 736 1
17-19 50,166 6,957 14 301 1 6,656- 13 -
18-20 36,018 6,957 19 423 1 6,534- 18 -
19-21 40,937 34,276 84 423 1 33,853- 83 -

FIVE-YEAR AVERAGE
17-21 37,264 20,566 55 254 1 20,312- 55 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-45
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 405 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

SUMMARY OF BOOK SALVAGE

2008 23,037 0 0 0
2009
2010 9,099 0 0 0
2011 409 409-
2012 44,370 0 0 0
2013 356,713 0 0 0
2014 1,262 0 0 0
2015 33,674 0 0 0
2016 4,736 4,736-
2017 1,585 0 0 0
2018
2019
2020
2021

TOTAL 469,739 5,145 1 0 5,145- 1 -

THREE-YEAR MOVING AVERAGES
08-10 10,712 0 0 0
09-11 3,033 136 4 0 136 - 4 -
10-12 17,823 136 1 0 136 - 1 -
11-13 133,694 136 0 0 136 - 0
12-14 134,115 0 0 0
13-15 130,549 0 0 0
14-16 11,645 1,579 14 0 1,579 - 14 -
15-17 11,753 1,579 13 0 1,579 - 13 -
16-18 528 1,579 299 0 1,579 - 299 -
17-19 528 0 0 0
18-20
19-21

FIVE-YEAR AVERAGE
17-21 317 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-46
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 406 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1983 6,020 0 0 0
1984
1985 460 0 0 0
1986 6,769 4,481 66 25 0 4,456 - 66 -
1987
1988 10,568 1,969 19 0 1,969 - 19 -
1989 1,700 594 35 0 594 - 35 -
1990
1991 1,960 473 24 0 473 - 24 -
1992
1993
1994 1,460 627 43 1,810 124 1,183 81
1995 14,029 6,877 49 1,209 9 5,668 - 40 -
1996
1997 227 227
1998 2,391 548 23 104 4 444 - 19 -
1999 3,537 128 3,409 -
2000 16,945 1,247 7 176 1 1,072 - 6 -
2001 44,098 399 1 347 1 51 - 0
2002 19,273 231 1 318 2 87 0
2003 634 833 199
2004 4,917 0 0 0
2005 25,271 1,597 - 6 - 2,244 9 3,840 15
2006 83 - 3,250 3,333
2007 7,317 4,502 62 63 1 4,439 - 61 -
2008 424 5,632 18,451 12,819
2009
2010 207,863 6,222 3 2,735 1 3,487 - 2 -
2011 10,736 2,044 8,692 -
2012 61,592 1,260 2 0 1,260 - 2 -
2013 18,295 6,287 34 0 6,287 - 34 -
2014 118,869 15,343 13 0 15,343 - 13 -
2015 28,345 24,829 88 0 24,829 - 88 -
2016 156,096 19,461 12 0 19,461 - 12 -
2017 68,762 511 1 0 511 - 1 -
2018 22,140 77,685 351 11,547 52 66,138 - 299 -
2019 17,218 5,678 33 0 5,678 - 33 -
2020 49,043 4,792 10 3,593 7 1,199 - 2 -
2021 1,227 0 0 0

TOTAL 913,051 202,875 22 49,104 5 153,771 - 17 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-47
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 407 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 2,160 0 0 0
84-86 2,410 1,494 62 8 0 1,485 - 62 -
85-87 2,410 1,494 62 8 0 1,485 - 62 -
86-88 5,779 2,150 37 8 0 2,142 - 37 -
87-89 4,089 854 21 0 854 - 21 -
88-90 4,089 854 21 0 854 - 21 -
89-91 1,220 356 29 0 356 - 29 -
90-92 653 158 24 0 158 - 24 -
91-93 653 158 24 0 158 - 24 -
92-94 487 209 43 603 124 394 81
93-95 5,163 2,501 48 1,006 19 1,495 - 29 -
94-96 5,163 2,501 48 1,006 19 1,495 - 29 -
95-97 4,676 2,292 49 479 10 1,814 - 39 -
96-98 797 183 23 110 14 72 - 9 -
97-99 797 1,362 171 153 19 1,209 - 152 -
98-00 6,445 1,777 28 136 2 1,641 - 25 -
99-01 20,348 1,728 8 217 1 1,510 - 7 -
00-02 26,772 626 2 280 1 345 - 1 -
01-03 21,124 421 2 500 2 78 0
02-04 8,063 288 4 384 5 95 1
03-05 10,062 321 - 3 - 1,026 10 1,347 13
04-06 10,062 560 - 6 - 1,831 18 2,391 24
05-07 10,863 941 9 1,852 17 911 8
06-08 2,580 3,350 130 7,255 281 3,904 151
07-09 2,580 3,378 131 6,171 239 2,793 108
08-10 69,429 3,951 6 7,062 10 3,111 4
09-11 69,288 5,653 8 1,593 2 4,060 - 6 -
10-12 89,818 6,073 7 1,593 2 4,480 - 5 -
11-13 26,629 6,094 23 681 3 5,413 - 20 -
12-14 66,252 7,630 12 0 7,630 - 12 -
13-15 55,170 15,487 28 0 15,487 - 28 -
14-16 101,103 19,878 20 0 19,878 - 20 -
15-17 84,401 14,934 18 0 14,934 - 18 -
16-18 82,332 32,552 40 3,849 5 28,703 - 35 -
17-19 36,040 27,958 78 3,849 11 24,109 - 67 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-48
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 408 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 29,467 29,385 100 5,047 17 24,338 - 83 -
19-21 22,496 3,490 16 1,198 5 2,292 - 10 -

FIVE-YEAR AVERAGE
17-21 31,678 17,733 56 3,028 10 14,705 - 46 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-49
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 409 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

1983 445,432 227,088 51 66,374 15 160,714 - 36 -
1984 165,959 94,324 57 25,784 16 68,540 - 41 -
1985 1,077,842 339,232 31 112,521 10 226,711 - 21 -
1986 162,746 110,905 68 55,587 34 55,318 - 34 -
1987 203,713 123,245 60 11,937 6 111,308 - 55 -
1988 728,191 135,725 19 16,152 2 119,573 - 16 -
1989 310,641 108,486 35 34,112 11 74,374 - 24 -
1990 4,771 4,771
1991 454,502 109,551 24 76,007 17 33,544 - 7 -
1992 36,168 59,200 164 1,479 4 57,721 - 160 -
1993 60,781 122,543 202 10,606 17 111,937 - 184 -
1994 164,125 70,488 43 25,033 15 45,455 - 28 -
1995 435,836 213,653 49 225,212 52 11,559 3
1996 286,267 92,596 32 30,977 11 61,619 - 22 -
1997 195,666 102,758 53 26,288 13 76,470 - 39 -
1998 711,241 163,110 23 13,497 2 149,613 - 21 -
1999 330,868 47,322 14 14,811 4 32,511 - 10 -
2000 1,405,203 145,503 10 20,485 1 125,018 - 9 -
2001 1,023,964 46,504 5 40,538 4 5,965 - 1 -
2002 337,391 26,984 8 37,098 11 10,113 3
2003 908,688 73,970 8 97,243 11 23,273 3
2004 672,150 60,759 9 46,286 7 14,473 - 2 -
2005 1,087,486 11,947 1 14,690 1 2,743 0
2006 708,433 5,547 - 1 - 105,834 15 111,381 16
2007 2,454,474 26,154 1 78,987 3 52,832 2
2008 872,747 16,286 2 192,998 22 176,712 20
2009 1,938,336 316,046 16 39,056 2 276,990 - 14 -
2010 2,683,011 17,320 1 97,441 4 80,120 3
2011 1,882,931 100,077 5 98,105 5 1,972 - 0
2012 714,053 67,805 9 2,930 0 64,875 - 9 -
2013 1,266,861 136,223 11 0 136,223 - 11 -
2014 5,045,898 332,576 7 0 332,576 - 7 -
2015 984,823 398,496 40 99,686 10 298,810 - 30 -
2016 4,790,551 428,428 9 5 0 428,423 - 9 -
2017 4,334,329 261,043 6 108,514 3 152,529 - 4 -
2018 2,547,005 295,061 12 110,133 4 184,928 - 7 -
2019 638,457 517,834 81 46,653 7 471,181 - 74 -
2020 228,954 600,377 262 103,887 45 496,490 - 217 -
2021 5,620,842 352,655 6 33,020 1 319,634 - 6 -

TOTAL 47,916,566 6,346,727 13 2,124,736 4 4,221,991 - 9 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-50
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 410 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 563,078 220,215 39 68,226 12 151,988- 27 -
84-86 468,849 181,487 39 64,631 14 116,856- 25 -
85-87 481,434 191,127 40 60,015 12 131,112- 27 -
86-88 364,883 123,292 34 27,892 8 95,400- 26 -
87-89 414,182 122,485 30 20,734 5 101,752- 25 -
88-90 346,277 81,404 24 18,345 5 63,059- 18 -
89-91 255,048 72,679 28 38,297 15 34,382- 13 -
90-92 163,557 56,250 34 27,419 17 28,831- 18 -
91-93 183,817 97,098 53 29,364 16 67,734- 37 -
92-94 87,025 84,077 97 12,373 14 71,704- 82 -
93-95 220,247 135,561 62 86,950 39 48,611- 22 -
94-96 295,409 125,579 43 93,741 32 31,838- 11 -
95-97 305,923 136,336 45 94,159 31 42,177- 14 -
96-98 397,725 119,488 30 23,587 6 95,901- 24 -
97-99 412,592 104,397 25 18,199 4 86,198- 21 -
98-00 815,770 118,645 15 16,264 2 102,381- 13 -
99-01 920,012 79,776 9 25,278 3 54,498- 6 -
00-02 922,186 72,997 8 32,707 4 40,290- 4 -
01-03 756,681 49,153 6 58,293 8 9,140 1
02-04 639,410 53,904 8 60,209 9 6,304 1
03-05 889,441 48,892 5 52,739 6 3,848 0
04-06 822,690 22,386 3 55,603 7 33,217 4
05-07 1,416,798 10,851 1 66,504 5 55,652 4
06-08 1,345,218 12,298 1 125,940 9 113,642 8
07-09 1,755,186 119,495 7 103,680 6 15,815- 1 -
08-10 1,831,365 116,551 6 109,832 6 6,719- 0
09-11 2,168,093 144,481 7 78,201 4 66,280- 3 -
10-12 1,759,998 61,734 4 66,159 4 4,424 0
11-13 1,287,948 101,369 8 33,678 3 67,690- 5 -
12-14 2,342,271 178,868 8 977 0 177,891- 8 -
13-15 2,432,527 289,098 12 33,229 1 255,870- 11 -
14-16 3,607,091 386,500 11 33,230 1 353,270- 10 -
15-17 3,369,901 362,656 11 69,402 2 293,254- 9 -
16-18 3,890,628 328,177 8 72,884 2 255,293- 7 -
17-19 2,506,597 357,979 14 88,433 4 269,546- 11 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-51
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 411 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 1,138,139 471,090 41 86,891 8 384,200- 34 -
19-21 2,162,751 490,288 23 61,187 3 429,102- 20 -

FIVE-YEAR AVERAGE
17-21 2,673,918 405,394 15 80,441 3 324,952- 12 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-52
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 412 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

1985 293 293
1986
1987
1988
1989 4,330 4,330
1990 15,149 15,518 102 0 15,518 - 102 -
1991 234 56 24 0 56 - 24 -
1992
1993
1994
1995
1996
1997
1998
1999
2000 50,309 0 0 0
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015 953 20 933 -
2016
2017
2018 7,300 0 0 0
2019
2020
2021 127,584 127,584 -

TOTAL 72,991 144,111 197 4,643 6 139,468 - 191 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-53
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 413 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
85-87 98 98
86-88
87-89 1,443 1,443
88-90 5,050 5,173 102 1,443 29 3,729 - 74 -
89-91 5,128 5,191 101 1,443 28 3,748 - 73 -
90-92 5,128 5,191 101 0 5,191 - 101 -
91-93 78 19 24 0 19 - 24 -
92-94
93-95
94-96
95-97
96-98
97-99
98-00 16,770 0 0 0
99-01 16,770 0 0 0
00-02 16,770 0 0 0
01-03
02-04
03-05
04-06
05-07
06-08
07-09
08-10
09-11
10-12
11-13
12-14
13-15 318 7 311 -
14-16 318 7 311 -
15-17 318 7 311 -
16-18 2,433 0 0 0
17-19 2,433 0 0 0
18-20 2,433 0 0 0
19-21 42,528 42,528 -

FIVE-YEAR AVERAGE
17-21 1,460 25,517 0 25,517 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-54
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 414 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

1983 274,311 139,848 51 18,559 7 121,289 - 44 -
1984 374,785 213,024 57 21,525 6 191,499 - 51 -
1985 1,245,813 392,143 31 295,376 24 96,767 - 8 -
1986 811,208 554,526 68 131,904 16 422,622 - 52 -
1987 90,892 54,909 60 80,445 89 25,536 28
1988 65,003 12,119 19 17,686 27 5,567 9
1989 94,789 33,104 35 12,249 13 20,855 - 22 -
1990 138,936 142,314 102 54,335 39 87,979 - 63 -
1991 180,873 43,597 24 42,353 23 1,244 - 1 -
1992 79,852 130,513 163 35,012 44 95,501 - 120 -
1993 87,483 176,379 202 65,002 74 111,377 - 127 -
1994 212,716 91,356 43 42,018 20 49,338 - 23 -
1995 32,629 15,995 49 65,337 200 49,342 151
1996 72,155 23,339 32 7,808 11 15,531 - 22 -
1997 156,946 82,423 53 12,688 8 69,735 - 44 -
1998 77,362 17,741 23 69,608 90 51,867 67
1999 237,250 13,539 6 9,098 4 4,442 - 2 -
2000 243,836 88,475 36 12,456 5 76,019 - 31 -
2001 87,098 28,277 32 24,650 28 3,627 - 4 -
2002 85,477 16,408 19 22,558 26 6,150 7
2003 96,277 44,978 47 59,130 61 14,151 15
2004 485,314 42,976 9 32,739 7 10,237 - 2 -
2005 101,147 99,604 98 41,325 41 58,279 - 58 -
2006 489,775 24,627 - 5 - 22,758 5 47,384 10
2007 143,462 86,928 61 29,320 20 57,608 - 40 -
2008 558,008 52,260 9 59,725 11 7,466 1
2009 98,793 142,712 144 2,080 2 140,631 - 142 -
2010 127,134 162,730 128 13,404 11 149,326 - 117 -
2011 106,856 217,625 204 79,618 75 138,007 - 129 -
2012 364,024 22,940 6 456 0 22,484 - 6 -
2013 816,192 46,106 6 0 46,106 - 6 -
2014 648,732 254,992 39 3,898 1 251,094 - 39 -
2015 427,536 471,061 110 1,258 0 469,803 - 110 -
2016 508,362 152,193 30 0 152,193 - 30 -
2017 1,489,941 1,562,755 105 10,582 1 1,552,173 - 104 -
2018 1,955,104 945,159 48 39,124 2 906,035 - 46 -
2019 887,580 1,011,541 114 13,021 1 998,520 - 112 -
2020 751,245 626,213 83 14,210 2 612,004 - 81 -
2021 1,734,967 27,162 2 2,500 0 24,662 - 1 -

TOTAL 16,439,865 8,215,339 50 1,465,813 9 6,749,526 - 41 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-55
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 415 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 631,636 248,338 39 111,820 18 136,518 - 22 -
84-86 810,602 386,564 48 149,602 18 236,963 - 29 -
85-87 715,971 333,859 47 169,242 24 164,618 - 23 -
86-88 322,368 207,185 64 76,678 24 130,506 - 40 -
87-89 83,561 33,377 40 36,793 44 3,416 4
88-90 99,576 62,512 63 28,090 28 34,422 - 35 -
89-91 138,199 73,005 53 36,312 26 36,693 - 27 -
90-92 133,220 105,475 79 43,900 33 61,575 - 46 -
91-93 116,069 116,830 101 47,456 41 69,374 - 60 -
92-94 126,684 132,749 105 47,344 37 85,405 - 67 -
93-95 110,943 94,577 85 57,452 52 37,124 - 33 -
94-96 105,833 43,563 41 38,388 36 5,176 - 5 -
95-97 87,243 40,586 47 28,611 33 11,975 - 14 -
96-98 102,154 41,168 40 30,035 29 11,133 - 11 -
97-99 157,186 37,901 24 30,465 19 7,437 - 5 -
98-00 186,149 39,918 21 30,387 16 9,531 - 5 -
99-01 189,395 43,430 23 15,401 8 28,029 - 15 -
00-02 138,804 44,387 32 19,888 14 24,499 - 18 -
01-03 89,617 29,888 33 35,446 40 5,558 6
02-04 222,356 34,787 16 38,142 17 3,355 2
03-05 227,579 62,519 27 44,398 20 18,122 - 8 -
04-06 358,745 39,318 11 32,274 9 7,044 - 2 -
05-07 244,795 53,968 22 31,134 13 22,834 - 9 -
06-08 397,082 38,187 10 37,268 9 919 - 0
07-09 266,755 93,966 35 30,375 11 63,591 - 24 -
08-10 261,312 119,234 46 25,070 10 94,164 - 36 -
09-11 110,928 174,356 157 31,701 29 142,655 - 129 -
10-12 199,338 134,432 67 31,159 16 103,273 - 52 -
11-13 429,024 95,557 22 26,691 6 68,866 - 16 -
12-14 609,649 108,013 18 1,451 0 106,562 - 17 -
13-15 630,820 257,387 41 1,719 0 255,668 - 41 -
14-16 528,210 292,749 55 1,719 0 291,030 - 55 -
15-17 808,613 728,670 90 3,947 0 724,723 - 90 -
16-18 1,317,803 886,702 67 16,569 1 870,134 - 66 -
17-19 1,444,208 1,173,152 81 20,909 1 1,152,243 - 80 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-56
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 416 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 1,197,976 860,971 72 22,118 2 838,853 - 70 -
19-21 1,124,597 554,972 49 9,910 1 545,062 - 48 -

FIVE-YEAR AVERAGE
17-21 1,363,767 834,566 61 15,887 1 818,679 - 60 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-57
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 417 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1983 257,115 131,080 51 299,551 117 168,471 66
1984 158,917 90,307 57 212,053 133 121,746 77
1985 1,355,015 426,414 31 391,143 29 35,271 - 3 -
1986 658,627 450,343 68 266,239 40 184,104 - 28 -
1987 36,550 22,244 61 42,730 117 20,486 56
1988 48,446 9,023 19 23,952 49 14,929 31
1989 63,639 22,225 35 42,008 66 19,783 31
1990 85,920 88,009 102 162,421 189 74,412 87
1991 116,736 28,137 24 33,405 29 5,268 5
1992 50,512 82,559 163 66,702 132 15,857 - 31 -
1993 196,212 395,593 202 145,276 74 250,317 - 128 -
1994 187,953 80,721 43 49,494 26 31,227 - 17 -
1995 27,037 13,254 49 66,764 247 53,510 198
1996 40,822 13,204 32 4,417 11 8,787 - 22 -
1997 175,891 92,372 53 283,887 161 191,515 109
1998 57,287 13,138 23 27,180 47 14,042 25
1999 266,779 6,374 2 10,470 4 4,096 2
2000 102,127 101,822 100 14,335 14 87,487 - 86 -
2001 109,461 32,543 30 28,368 26 4,174 - 4 -
2002 110,997 18,883 17 25,961 23 7,077 6
2003 115,840 51,764 45 68,050 59 16,286 14
2004 493,775 44,458 9 33,867 7 10,590 - 2 -
2005 85,049 110,597 130 131,560 155 20,963 25
2006 646,345 224,589 - 35 - 24,354 4 248,943 39
2007 103,911 17,021 16 15,201 15 1,820 - 2 -
2008 545,662 44,358 8 27,297 5 17,061 - 3 -
2009 17,544 108,793 620 1,994 11 106,799 - 609 -
2010 75,173 46,140 61 3,729 5 42,412 - 56 -
2011 23,291 72,734 312 45,554 196 27,180 - 117 -
2012 48,436 11,080 23 218 0 10,862 - 22 -
2013 637,694 20,957 3 0 20,957 - 3 -
2014 101,850 193,620 190 3,898 4 189,722 - 186 -
2015 214,627 172,074 80 2,091 1 169,983 - 79 -
2016 143,535 64,869 45 0 64,869 - 45 -
2017 718,665 278,824 39 1,351 0 277,473 - 39 -
2018 1,341,419 354,769 26 8,177 1 346,592 - 26 -
2019 315,401 310,789 99 4,078 1 306,711 - 97 -
2020 276,819 651,730 235 10,026 4 641,703 - 232 -
2021 1,874,728 121,507 6 2,688 0 118,819 - 6 -

TOTAL 11,885,806 4,569,740 38 2,580,487 22 1,989,253 - 17 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-58
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 418 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 590,349 215,934 37 300,916 51 84,982 14
84-86 724,186 322,355 45 289,812 40 32,543 - 4 -
85-87 683,397 299,667 44 233,371 34 66,296 - 10 -
86-88 247,874 160,537 65 110,974 45 49,563 - 20 -
87-89 49,545 17,831 36 36,230 73 18,399 37
88-90 66,002 39,752 60 76,127 115 36,375 55
89-91 88,765 46,124 52 79,278 89 33,154 37
90-92 84,389 66,235 78 87,509 104 21,274 25
91-93 121,153 168,763 139 81,794 68 86,969 - 72 -
92-94 144,892 186,291 129 87,157 60 99,134 - 68 -
93-95 137,067 163,189 119 87,178 64 76,011 - 55 -
94-96 85,271 35,726 42 40,225 47 4,499 5
95-97 81,250 39,610 49 118,356 146 78,746 97
96-98 91,333 39,571 43 105,161 115 65,590 72
97-99 166,652 37,295 22 107,179 64 69,884 42
98-00 142,064 40,445 28 17,328 12 23,116 - 16 -
99-01 159,456 46,913 29 17,724 11 29,188 - 18 -
00-02 107,528 51,083 48 22,888 21 28,195 - 26 -
01-03 112,099 34,397 31 40,793 36 6,396 6
02-04 240,204 38,368 16 42,626 18 4,258 2
03-05 231,555 68,940 30 77,826 34 8,886 4
04-06 408,390 23,178- 6 - 63,260 15 86,438 21
05-07 278,435 32,324- 12 - 57,038 20 89,362 32
06-08 431,973 54,403- 13 - 22,284 5 76,687 18
07-09 222,372 56,724 26 14,831 7 41,893 - 19 -
08-10 212,793 66,430 31 11,007 5 55,424 - 26 -
09-11 38,669 75,889 196 17,092 44 58,797 - 152 -
10-12 48,967 43,318 88 16,500 34 26,818 - 55 -
11-13 236,474 34,924 15 15,257 6 19,666 - 8 -
12-14 262,660 75,219 29 1,372 1 73,847 - 28 -
13-15 318,057 128,884 41 1,996 1 126,887 - 40 -
14-16 153,337 143,521 94 1,996 1 141,525 - 92 -
15-17 358,942 171,922 48 1,147 0 170,775 - 48 -
16-18 734,540 232,821 32 3,176 0 229,645 - 31 -
17-19 791,828 314,794 40 4,535 1 310,259 - 39 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-59
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 419 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 644,547 439,096 68 7,427 1 431,669 - 67 -
19-21 822,316 361,342 44 5,597 1 355,745 - 43 -

FIVE-YEAR AVERAGE
17-21 905,407 343,524 38 5,264 1 338,260 - 37 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-60
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 420 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1985 18,669 0 0 0
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008 108,000 9,214 9 24,786 23 15,572 14
2009
2010
2011
2012
2013
2014
2015 289 279 10-
2016
2017
2018
2019
2020
2021 366,405 0 0 0

TOTAL 493,074 9,502 2 25,065 5 15,562 3

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-61
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 421 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
85-87 6,223 0 0 0
86-88
87-89
88-90
89-91
90-92
91-93
92-94
93-95
94-96
95-97
96-98
97-99
98-00
99-01
00-02
01-03
02-04
03-05
04-06
05-07
06-08 36,000 3,071 9 8,262 23 5,191 14
07-09 36,000 3,071 9 8,262 23 5,191 14
08-10 36,000 3,071 9 8,262 23 5,191 14
09-11
10-12
11-13
12-14
13-15 96 93 3-
14-16 96 93 3-
15-17 96 93 3-
16-18
17-19
18-20
19-21 122,135 0 0 0

FIVE-YEAR AVERAGE
17-21 73,281 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-62
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 422 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1983 39,133 8,574 22 0 8,574 - 22 -
1984 17,296 5,327 31 0 5,327 - 31 -
1985 1,103 463 42 0 463 - 42 -
1986 6,068 3,604 59 0 3,604 - 59 -
1987 114,221 26,297 23 31,826 - 28 - 58,123 - 51 -
1988 42,061 11,462 27 0 11,462 - 27 -
1989 9,160 1,718 19 4,907 54 3,189 35
1990 26,287 8,712 33 0 8,712 - 33 -
1991 6,804 2,722 40 0 2,722 - 40 -
1992
1993 5,272 1,294 25 0 1,294 - 25 -
1994 17,264 3,287 19 0 3,287 - 19 -
1995 1,933 0 7,042 364 7,042 364
1996
1997 9,118 2,246 25 0 2,246 - 25 -
1998 77,578 13,366 17 0 13,366 - 17 -
1999 25,104 43,085 172 0 43,085 - 172 -
2000 54,984 0 0 0
2001 11,465 0 0 0
2002 19,845 0 0 0
2003 14,275 0 0 0
2004
2005 22,474 0 0 0
2006 207,980 1,219- 1 - 407 0 1,626 1
2007 21,253 0 6 0 6 0
2008 33,925 10,776 32 329 1 10,447 - 31 -
2009 22,861 11,052 11,809 -
2010 4,197 7,255 173 2,643 63 4,612 - 110 -
2011 39,973 24,747 15,226 -
2012 119,427 2,560 2 153,571 129 151,011 126
2013 82,392 1,843 2 0 1,843 - 2 -
2014 47,698 5,504- 12 - 0 5,504 12
2015 51,819 84,918 164 18,688 36 66,230 - 128 -
2016 255,145 76,186 30 0 76,186 - 30 -
2017 154,628 41,891 27 511 0 41,379 - 27 -
2018 83,430 99,067 119 0 99,067 - 119 -
2019 112,985 15,991 14 0 15,991 - 14 -
2020 4,429 26,380 596 7,436 168 18,944 - 428 -
2021 18,098 0 0 0

TOTAL 1,718,850 555,135 32 199,513 12 355,623 - 21 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-63
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 423 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 19,177 4,788 25 0 4,788 - 25 -
84-86 8,156 3,131 38 0 3,131 - 38 -
85-87 40,464 10,121 25 10,609 - 26 - 20,730 - 51 -
86-88 54,117 13,788 25 10,609 - 20 - 24,396 - 45 -
87-89 55,147 13,159 24 8,973 - 16 - 22,132 - 40 -
88-90 25,836 7,297 28 1,636 6 5,662 - 22 -
89-91 14,084 4,384 31 1,636 12 2,748 - 20 -
90-92 11,030 3,811 35 0 3,811 - 35 -
91-93 4,025 1,339 33 0 1,339 - 33 -
92-94 7,512 1,527 20 0 1,527 - 20 -
93-95 8,156 1,527 19 2,347 29 820 10
94-96 6,399 1,096 17 2,347 37 1,252 20
95-97 3,684 749 20 2,347 64 1,599 43
96-98 28,899 5,204 18 0 5,204 - 18 -
97-99 37,266 19,566 53 0 19,566 - 53 -
98-00 52,555 18,817 36 0 18,817 - 36 -
99-01 30,518 14,362 47 0 14,362 - 47 -
00-02 28,765 0 0 0
01-03 15,195 0 0 0
02-04 11,373 0 0 0
03-05 12,250 0 0 0
04-06 76,818 406- 1 - 136 0 542 1
05-07 83,902 406- 0 138 0 544 1
06-08 87,719 3,186 4 248 0 2,938 - 3 -
07-09 18,393 11,212 61 3,796 21 7,417 - 40 -
08-10 12,707 13,631 107 4,675 37 8,956 - 70 -
09-11 1,399 23,363 12,814 916 10,549 - 754 -
10-12 41,208 16,596 40 60,320 146 43,724 106
11-13 67,273 14,792 22 59,439 88 44,647 66
12-14 83,172 367- 0 51,190 62 51,557 62
13-15 60,636 27,086 45 6,229 10 20,856 - 34 -
14-16 118,221 51,867 44 6,229 5 45,637 - 39 -
15-17 153,864 67,665 44 6,400 4 61,265 - 40 -
16-18 164,401 72,381 44 170 0 72,211 - 44 -
17-19 117,014 52,316 45 170 0 52,146 - 45 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-64
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 424 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 66,948 47,146 70 2,479 4 44,668 - 67 -
19-21 45,171 14,124 31 2,479 5 11,645 - 26 -

FIVE-YEAR AVERAGE
17-21 74,714 36,666 49 1,589 2 35,076 - 47 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-65
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 425 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

1983 406,954 88,856 22 260,647 64 171,791 42
1984 347,555 107,234 31 179,060 52 71,826 21
1985 207,925 87,452 42 125,051 60 37,599 18
1986 255,441 136,943 54 97,123 38 39,820 - 16 -
1987 820,355 187,449 23 237,854 29 50,405 6
1988 793,522 216,863 27 189,059 24 27,804 - 4 -
1989 351,587 84,711 24 256,520 73 171,809 49
1990 119,621 39,646 33 96,649 81 57,003 48
1991 653,121 262,731 40 109,065 17 153,666 - 24 -
1992 52,142 23,113 44 123,824 237 100,711 193
1993 230,035 56,476 25 306,263 133 249,787 109
1994 905,282 172,358 19 275,433 30 103,075 11
1995 640,315 138,016 22 150,779 24 12,763 2
1996 313,128 71,865 23 79,896 26 8,031 3
1997 1,263,920 311,299 25 135,655 11 175,644 - 14 -
1998 1,810,877 311,997 17 128,242 7 183,755 - 10 -
1999 833,837 134,383 16 189,891 23 55,509 7
2000 433,469 194,376 45 162,507 37 31,869 - 7 -
2001 199,541 171,788 86 135,462 68 36,327 - 18 -
2002 830,271 127,171 15 120,804 15 6,367 - 1 -
2003 577,119 162,114 28 139,112 24 23,002 - 4 -
2004 171,161 102,251 60 116,498 68 14,247 8
2005 886,336 39,987 5 48,488 5 8,502 1
2006 676,720 142,389 21 205,402 30 63,013 9
2007 568,908 47,993 8 118,520 21 70,527 12
2008 459,094 95,938 21 99,609 22 3,671 1
2009 465,752 95,246 20 185,628 40 90,382 19
2010 969,057 135,205 14 121,762 13 13,443 - 1 -
2011 2,542,957 315,961 12 171,265 7 144,695 - 6 -
2012 1,949,860 158,474 8 213,420 11 54,946 3
2013 1,660,668 41,464 2 0 41,464 - 2 -
2014 709,593 122,669 - 17 - 10,343 1 133,013 19
2015 563,512 911,366 162 181,590 32 729,776 - 130 -
2016 2,851,616 1,802,674 63 50,363 2 1,752,311 - 61 -
2017 2,399,757 94,438 4 64,116 3 30,322 - 1 -
2018 1,909,532 165,819 9 74,323 4 91,496 - 5 -
2019 690,631 372,496 54 152,177 22 220,319 - 32 -
2020 297,345 178,560 60 137,183 46 41,377 - 14 -
2021 792,232 65,593 8 15,843 2 49,751 - 6 -

TOTAL 32,610,748 7,730,026 24 5,465,426 17 2,264,600 - 7 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-66
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 426 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 320,811 94,514 29 188,253 59 93,739 29
84-86 270,307 110,543 41 133,745 49 23,202 9
85-87 427,907 137,281 32 153,343 36 16,061 4
86-88 623,106 180,418 29 174,679 28 5,740- 1 -
87-89 655,155 163,008 25 227,811 35 64,803 10
88-90 421,577 113,740 27 180,743 43 67,003 16
89-91 374,776 129,029 34 154,078 41 25,049 7
90-92 274,961 108,497 39 109,846 40 1,349 0
91-93 311,766 114,107 37 179,717 58 65,611 21
92-94 395,820 83,982 21 235,173 59 151,191 38
93-95 591,877 122,283 21 244,158 41 121,875 21
94-96 619,575 127,413 21 168,703 27 41,290 7
95-97 739,121 173,727 24 122,110 17 51,617- 7 -
96-98 1,129,308 231,720 21 114,598 10 117,123- 10 -
97-99 1,302,878 252,560 19 151,263 12 101,297- 8 -
98-00 1,026,061 213,585 21 160,214 16 53,372- 5 -
99-01 488,949 166,849 34 162,620 33 4,229- 1 -
00-02 487,760 164,445 34 139,591 29 24,854- 5 -
01-03 535,644 153,691 29 131,792 25 21,899- 4 -
02-04 526,184 130,512 25 125,471 24 5,041- 1 -
03-05 544,872 101,450 19 101,366 19 85- 0
04-06 578,072 94,876 16 123,463 21 28,587 5
05-07 710,654 76,790 11 124,137 17 47,347 7
06-08 568,240 95,440 17 141,177 25 45,737 8
07-09 497,918 79,726 16 134,586 27 54,860 11
08-10 631,301 108,796 17 135,666 21 26,870 4
09-11 1,325,922 182,137 14 159,552 12 22,586- 2 -
10-12 1,820,625 203,213 11 168,816 9 34,398- 2 -
11-13 2,051,162 171,966 8 128,228 6 43,738- 2 -
12-14 1,440,040 25,756 2 74,588 5 48,832 3
13-15 977,924 276,720 28 63,978 7 212,742- 22 -
14-16 1,374,907 863,790 63 80,765 6 783,025- 57 -
15-17 1,938,295 936,159 48 98,690 5 837,470- 43 -
16-18 2,386,968 687,644 29 62,934 3 624,709- 26 -
17-19 1,666,640 210,918 13 96,872 6 114,046- 7 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-67
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 427 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 965,836 238,958 25 121,228 13 117,731- 12 -
19-21 593,403 205,550 35 101,734 17 103,816- 17 -

FIVE-YEAR AVERAGE
17-21 1,217,900 175,381 14 88,728 7 86,653- 7 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-68
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 428 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

1983 374,004 82,563 22 257,969 69 175,406 47
1984 505,698 155,953 31 291,573 58 135,620 27
1985 524,189 220,471 42 218,113 42 2,358 - 0
1986 642,572 345,961 54 219,709 34 126,252 - 20 -
1987 442,355 101,141 23 297,580 67 196,439 44
1988 443,166 121,116 27 112,589 25 8,527 - 2 -
1989 319,768 59,984 19 178,482 56 118,498 37
1990 356,153 118,039 33 160,152 45 42,113 12
1991 350,257 140,144 40 93,255 27 46,889 - 13 -
1992 366,017 162,243 44 173,192 47 10,949 3
1993 370,646 90,997 25 237,734 64 146,737 40
1994 436,978 83,197 19 240,938 55 157,741 36
1995 601,568 129,665 22 333,351 55 203,686 34
1996 887,940 203,787 23 226,563 26 22,776 3
1997 829,253 204,242 25 216,465 26 12,223 1
1998 770,737 132,791 17 349,964 45 217,173 28
1999 730,838 202,595 28 321,996 44 119,401 16
2000 670,237 329,601 49 275,561 41 54,040 - 8 -
2001 306,069 - 291,299 95 - 229,700 75 - 61,599 - 20
2002 96,675 215,642 223 204,845 212 10,796 - 11 -
2003 130,002 274,894 211 235,889 181 39,004 - 30 -
2004 146,301 87,538 60 99,735 68 12,197 8
2005 121,328 286,651 236 59,885 49 226,766 - 187 -
2006 447,952 596,167 133 186,671 42 409,496 - 91 -
2007 245,704 466,606 190 177,048 72 289,558 - 118 -
2008 294,588 1,113,938 378 177,066 60 936,872 - 318 -
2009 226,413 1,364,944 603 188,974 83 1,175,970 - 519 -
2010 312,503 810,100 259 255,801 82 554,299 - 177 -
2011 494,267 1,980,755 401 263,224 53 1,717,532 - 347 -
2012 1,551,487 1,402,781 90 74,766 5 1,328,016 - 86 -
2013 1,063,036 1,296,893 122 9,738 1 1,287,155 - 121 -
2014 1,339,893 1,586,086 118 7,310 1 1,578,776 - 118 -
2015 710,655 1,876,947 264 30,068 4 1,846,879 - 260 -
2016 522,626 146,287 28 0 146,287 - 28 -
2017 1,253,983 339,035 27 17,625 1 321,409 - 26 -
2018 1,525,305 1,434,391 94 3,822 0 1,430,570 - 94 -
2019 1,422,788 563,089 40 12,076 1 551,013 - 39 -
2020 1,270,839 311,060 24 727 0 310,333 - 24 -
2021 1,512,289 683,507 45 1,086 0 682,421 - 45 -

TOTAL 24,004,942 20,013,099 83 6,441,241 27 13,571,858 - 57 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-69
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 429 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 467,964 152,996 33 255,885 55 102,889 22
84-86 557,486 240,795 43 243,132 44 2,337 0
85-87 536,372 222,524 41 245,134 46 22,610 4
86-88 509,364 189,406 37 209,959 41 20,553 4
87-89 401,763 94,080 23 196,217 49 102,137 25
88-90 373,029 99,713 27 150,408 40 50,695 14
89-91 342,059 106,056 31 143,963 42 37,907 11
90-92 357,476 140,142 39 142,200 40 2,058 1
91-93 362,307 131,128 36 168,060 46 36,932 10
92-94 391,214 112,146 29 217,288 56 105,142 27
93-95 469,731 101,286 22 270,674 58 169,388 36
94-96 642,162 138,883 22 266,951 42 128,068 20
95-97 772,920 179,231 23 258,793 33 79,562 10
96-98 829,310 180,273 22 264,331 32 84,057 10
97-99 776,943 179,876 23 296,142 38 116,266 15
98-00 723,937 221,662 31 315,840 44 94,178 13
99-01 365,002 274,498 75 275,752 76 1,254 0
00-02 153,614 278,847 182 236,702 154 42,145 - 27 -
01-03 26,464 - 260,611 985 - 223,478 844 - 37,133 - 140
02-04 124,326 192,691 155 180,157 145 12,535 - 10 -
03-05 132,544 216,361 163 131,836 99 84,524 - 64 -
04-06 238,527 323,452 136 115,430 48 208,022 - 87 -
05-07 271,662 449,808 166 141,201 52 308,607 - 114 -
06-08 329,415 725,570 220 180,262 55 545,308 - 166 -
07-09 255,569 981,829 384 181,029 71 800,800 - 313 -
08-10 277,835 1,096,327 395 207,280 75 889,047 - 320 -
09-11 344,394 1,385,266 402 235,999 69 1,149,267 - 334 -
10-12 786,086 1,397,879 178 197,930 25 1,199,949 - 153 -
11-13 1,036,263 1,560,143 151 115,909 11 1,444,234 - 139 -
12-14 1,318,139 1,428,587 108 30,605 2 1,397,982 - 106 -
13-15 1,037,861 1,586,642 153 15,705 2 1,570,937 - 151 -
14-16 857,725 1,203,106 140 12,459 1 1,190,647 - 139 -
15-17 829,088 787,423 95 15,898 2 771,525 - 93 -
16-18 1,100,638 639,904 58 7,149 1 632,755 - 57 -
17-19 1,400,692 778,838 56 11,174 1 767,664 - 55 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-70
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 430 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 1,406,311 769,514 55 5,541 0 763,972 - 54 -
19-21 1,401,972 519,219 37 4,630 0 514,589 - 37 -

FIVE-YEAR AVERAGE
17-21 1,397,041 666,216 48 7,067 1 659,149 - 47 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-71
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 431 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1983 163,575 35,680 22 100,137 61 64,457 39
1984 243,384 75,098 31 191,873 79 116,775 48
1985 259,604 109,188 42 157,401 61 48,213 19
1986 551,745 297,311 54 170,466 31 126,845 - 23 -
1987 362,824 82,936 23 235,296 65 152,360 42
1988 412,947 112,863 27 197,409 48 84,546 20
1989 360,920 67,703 19 233,186 65 165,483 46
1990 422,372 139,986 33 191,891 45 51,905 12
1991 306,712 122,721 40 159,449 52 36,728 12
1992 164,949 73,116 44 107,573 65 34,457 21
1993 223,354 54,836 25 233,101 104 178,265 80
1994 198,925 37,874 19 286,804 144 248,930 125
1995 191,011 41,171 22 321,185 168 280,014 147
1996 209,830 48,157 23 53,539 26 5,382 3
1997 305,524 75,250 25 217,874 71 142,624 47
1998 337,431 58,136 17 232,208 69 174,072 52
1999 491,689 137,601 28 308,574 63 170,973 35
2000 303,173 315,862 104 264,074 87 51,788 - 17 -
2001 136,226 279,156 205 220,125 162 59,031 - 43 -
2002 125,367 206,653 165 196,306 157 10,346 - 8 -
2003 150,569 263,435 175 226,056 150 37,379 - 25 -
2004 127,427 76,262 60 86,888 68 10,626 8
2005 59,925 168,646 281 58,793 98 109,853 - 183 -
2006 312,278 400,030 128 116,061 37 283,970 - 91 -
2007 152,704 380,009 249 169,155 111 210,854 - 138 -
2008 293,842 874,044 297 233,884 80 640,161 - 218 -
2009 244,866 967,898 395 170,316 70 797,582 - 326 -
2010 563,810 1,234,180 219 226,267 40 1,007,913 - 179 -
2011 499,424 1,271,181 255 320,946 64 950,235 - 190 -
2012 427,073 453,643 - 106 - 38,649 9 492,292 115
2013 372 363,780 8,352 355,428 -
2014 204,213 623,617 305 27,575 14 596,043 - 292 -
2015 72,499 1,267,057 35,624 49 1,231,433 -
2016 224,562 139,002 62 0 139,002 - 62 -
2017 168,114 261,924 156 26,939 16 234,984 - 140 -
2018 126,202 245,480 195 48 0 245,433 - 194 -
2019 116,166 369,034 318 40,606 35 328,428 - 283 -
2020 96,581 205,850 213 727 1 205,123 - 212 -
2021 114,645 226,620 198 136 0 226,485 - 198 -

TOTAL 9,726,835 11,255,704 116 5,865,491 60 5,390,213 - 55 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-72
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 432 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 222,188 73,322 33 149,804 67 76,482 34
84-86 351,578 160,532 46 173,247 49 12,714 4
85-87 391,391 163,145 42 187,721 48 24,576 6
86-88 442,505 164,370 37 201,057 45 36,687 8
87-89 378,897 87,834 23 221,964 59 134,130 35
88-90 398,746 106,851 27 207,495 52 100,645 25
89-91 363,335 110,137 30 194,842 54 84,705 23
90-92 298,011 111,941 38 152,971 51 41,030 14
91-93 231,672 83,558 36 166,708 72 83,150 36
92-94 195,743 55,275 28 209,159 107 153,884 79
93-95 204,430 44,627 22 280,363 137 235,736 115
94-96 199,922 42,401 21 220,509 110 178,109 89
95-97 235,455 54,859 23 197,533 84 142,673 61
96-98 284,262 60,514 21 167,874 59 107,359 38
97-99 378,215 90,329 24 252,885 67 162,556 43
98-00 377,431 170,533 45 268,285 71 97,752 26
99-01 310,363 244,206 79 264,258 85 20,051 6
00-02 188,255 267,223 142 226,835 120 40,388 - 21 -
01-03 137,387 249,748 182 214,162 156 35,585 - 26 -
02-04 134,454 182,116 135 169,750 126 12,366 - 9 -
03-05 112,640 169,448 150 123,912 110 45,535 - 40 -
04-06 166,543 214,979 129 87,247 52 127,732 - 77 -
05-07 174,969 316,228 181 114,669 66 201,559 - 115 -
06-08 252,941 551,361 218 173,033 68 378,328 - 150 -
07-09 230,471 740,650 321 191,118 83 549,532 - 238 -
08-10 367,506 1,025,374 279 210,156 57 815,218 - 222 -
09-11 436,033 1,157,753 266 239,177 55 918,576 - 211 -
10-12 496,769 683,906 138 195,288 39 488,619 - 98 -
11-13 308,957 393,773 127 122,649 40 271,124 - 88 -
12-14 210,553 177,918 85 24,859 12 153,060 - 73 -
13-15 92,362 751,485 814 23,850 26 727,635 - 788 -
14-16 167,092 676,559 405 21,066 13 655,493 - 392 -
15-17 155,059 555,994 359 20,854 13 535,140 - 345 -
16-18 172,960 215,469 125 8,996 5 206,473 - 119 -
17-19 136,828 292,146 214 22,531 16 269,615 - 197 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-73
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 433 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 112,983 273,455 242 13,793 12 259,661 - 230 -
19-21 109,131 267,168 245 13,823 13 253,345 - 232 -

FIVE-YEAR AVERAGE
17-21 124,342 261,782 211 13,691 11 248,091 - 200 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-74
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 434 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 366.00 AND 367.00 UNDERGROUND CONDUIT, CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

1983 21,661 26,138 121 189,828 876 163,690 756
1984 340,978 105,172 31 14,944 4 90,228 - 26 -
1985 326,613 137,371 42 18,096 6 119,275 - 37 -
1986 387,549 207,216 53 26,261 7 180,955 - 47 -
1987 275,999 63,382 23 45,070 16 18,312 - 7 -
1988 270,564 73,969 27 10,191 4 63,778 - 24 -
1989 637,197 119,529 19 30,840 5 88,689 - 14 -
1990 405,261 134,316 33 18,614 5 115,702 - 29 -
1991 440,248 176,151 40 19,732 4 156,419 - 36 -
1992 849,221 376,430 44 42,598 5 333,832 - 39 -
1993 938,848 230,497 25 83,909 9 146,588 - 16 -
1994 2,691,246 512,390 19 126,441 5 385,949 - 14 -
1995 1,548,015 333,667 22 122,661 8 211,006 - 14 -
1996 1,422,577 326,489 23 362,979 26 36,490 3
1997 1,149,848 283,204 25 78,293 7 204,911 - 18 -
1998 1,515,425 261,093 17 96,715 6 164,378 - 11 -
1999 2,267,633 226,617 10 112,607 5 114,010 - 5 -
2000 546,679 115,266 21 96,368 18 18,899 - 3 -
2001 277,497 101,872 37 80,330 29 21,542 - 8 -
2002 373,819 75,413 20 71,637 19 3,776 - 1 -
2003 365,379 96,134 26 82,494 23 13,640 - 4 -
2004 419,860 251,186 60 286,184 68 34,999 8
2005 268,987 167,199 62 82,323 31 84,876 - 32 -
2006 789,980 372,784 47 190,956 24 181,828 - 23 -
2007 605,184 276,957 46 154,026 25 122,931 - 20 -
2008 625,378 323,800 52 148,358 24 175,443 - 28 -
2009 558,615 358,470 64 143,571 26 214,899 - 38 -
2010 548,810 242,442 44 75,008 14 167,434 - 31 -
2011 500,083 457,584 92 808,528 162 350,944 70
2012 813,009 256,542 32 129,442 16 127,100 - 16 -
2013 538,482 249,983 46 1,107 0 248,876 - 46 -
2014 395,816 236,724 60 2 0 236,722 - 60 -
2015 202,777 1,062,849 524 21,097 10 1,041,752 - 514 -
2016 240,914 1,173,009 487 0 1,173,009 - 487 -
2017 686,535 79,756 12 0 79,756 - 12 -
2018 384,761 53,410 14 0 53,410 - 14 -
2019 220,166 94,233 43 133 0 94,100 - 43 -
2020 308,307 50,793 16 0 50,793 - 16 -
2021 300,457 78,061 26 0 78,061 - 26 -

TOTAL 25,460,380 9,768,098 38 3,771,342 15 5,996,756 - 24 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-75
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 435 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 366.00 AND 367.00 UNDERGROUND CONDUIT, CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 229,751 89,560 39 74,289 32 15,271 - 7 -
84-86 351,713 149,920 43 19,767 6 130,153 - 37 -
85-87 330,054 135,990 41 29,809 9 106,181 - 32 -
86-88 311,371 114,856 37 27,174 9 87,682 - 28 -
87-89 394,587 85,627 22 28,700 7 56,926 - 14 -
88-90 437,674 109,271 25 19,882 5 89,390 - 20 -
89-91 494,235 143,332 29 23,062 5 120,270 - 24 -
90-92 564,910 228,966 41 26,981 5 201,984 - 36 -
91-93 742,772 261,026 35 48,746 7 212,280 - 29 -
92-94 1,493,105 373,106 25 84,316 6 288,790 - 19 -
93-95 1,726,036 358,851 21 111,004 6 247,848 - 14 -
94-96 1,887,279 390,849 21 204,027 11 186,822 - 10 -
95-97 1,373,480 314,453 23 187,978 14 126,476 - 9 -
96-98 1,362,617 290,262 21 179,329 13 110,933 - 8 -
97-99 1,644,302 256,971 16 95,872 6 161,100 - 10 -
98-00 1,443,246 200,992 14 101,896 7 99,096 - 7 -
99-01 1,030,603 147,918 14 96,435 9 51,484 - 5 -
00-02 399,332 97,517 24 82,778 21 14,739 - 4 -
01-03 338,898 91,140 27 78,154 23 12,986 - 4 -
02-04 386,353 140,911 36 146,772 38 5,861 2
03-05 351,409 171,506 49 150,334 43 21,173 - 6 -
04-06 492,942 263,723 53 186,488 38 77,235 - 16 -
05-07 554,717 272,314 49 142,435 26 129,879 - 23 -
06-08 673,514 324,514 48 164,447 24 160,067 - 24 -
07-09 596,392 319,742 54 148,652 25 171,091 - 29 -
08-10 577,601 308,237 53 122,312 21 185,925 - 32 -
09-11 535,836 352,832 66 342,369 64 10,463 - 2 -
10-12 620,634 318,856 51 337,659 54 18,803 3
11-13 617,191 321,370 52 313,025 51 8,344 - 1 -
12-14 582,436 247,750 43 43,517 7 204,233 - 35 -
13-15 379,025 516,519 136 7,402 2 509,117 - 134 -
14-16 279,836 824,194 295 7,033 3 817,161 - 292 -
15-17 376,742 771,871 205 7,032 2 764,839 - 203 -
16-18 437,403 435,392 100 0 435,392 - 100 -
17-19 430,487 75,800 18 44 0 75,755 - 18 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-76
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 436 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 366.00 AND 367.00 UNDERGROUND CONDUIT, CONDUCTORS AND DEVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 304,411 66,145 22 44 0 66,101 - 22 -
19-21 276,310 74,363 27 44 0 74,318 - 27 -

FIVE-YEAR AVERAGE
17-21 380,045 71,251 19 27 0 71,224 - 19 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-77
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 437 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

1983 552,785 120,665 22 66,798 12 53,867 - 10 -
1984 842,194 259,750 31 188,066 22 71,684 - 9 -
1985 573,594 241,250 42 170,605 30 70,645 - 12 -
1986 1,041,100 560,385 54 193,221 19 367,164 - 35 -
1987 617,403 140,924 23 73,002 12 67,922 - 11 -
1988 604,312 165,207 27 80,085 13 85,122 - 14 -
1989 627,212 117,655 19 249,033 40 131,378 21
1990 523,294 173,435 33 73,822 14 99,613 - 19 -
1991 600,628 240,321 40 51,513 9 188,808 - 31 -
1992 745,819 330,596 44 26,651 4 303,945 - 41 -
1993 724,649 177,909 25 36,395 5 141,514 - 20 -
1994 588,290 112,005 19 54,859 9 57,146 - 10 -
1995 775,265 167,104 22 452,923 58 285,819 37
1996 714,361 163,950 23 182,273 26 18,323 3
1997 893,941 220,175 25 235,485 26 15,310 2
1998 850,524 146,537 17 74,759 9 71,778 - 8 -
1999 714,259 99,557 14 310,693 43 211,136 30
2000 998,381 318,031 32 265,888 27 52,143 - 5 -
2001 836,857 281,073 34 221,637 26 59,437 - 7 -
2002 533,011 208,072 39 197,654 37 10,417 - 2 -
2003 617,809 265,244 43 227,609 37 37,635 - 6 -
2004 752,143 449,706 60 512,365 68 62,659 8
2005 898,859 16,979 - 2 - 19,096 2 36,075 4
2006 1,423,953 80,863 - 6 - 19,541 1 100,404 7
2007 1,249,685 294,653 - 24 - 44,778 4 339,431 27
2008 1,395,472 66,154 - 5 - 24,337 2 90,491 6
2009 2,091,011 354,591 17 37,280 2 317,312 - 15 -
2010 1,944,379 493,691 25 85,850 4 407,841 - 21 -
2011 2,970,698 40,168 - 1 - 48,056 2 88,224 3
2012 3,356,824 396,162 - 12 - 42,894 1 439,056 13
2013 1,938,563 92,323 - 5 - 2,985 0 95,309 5
2014 134,901 3,968 - 3 - 0 3,968 3
2015 132,263 318,080 240 4,797 4 313,283 - 237 -
2016 123,226 685,830 557 0 685,830 - 557 -
2017 212,726 42,570 20 19,349 9 23,221 - 11 -
2018 272,196 73,694 27 194 0 73,500 - 27 -
2019 190,179 186,562 98 10,046 5 176,515 - 93 -
2020 157,661 1,219 1 0 1,219 - 1 -
2021 203,249 183,074 90 874,281 430 691,207 340

TOTAL 34,423,676 6,307,590 18 5,178,820 15 1,128,770 - 3 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-78
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 438 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 656,191 207,222 32 141,823 22 65,399 - 10 -
84-86 818,963 353,795 43 183,964 22 169,831 - 21 -
85-87 744,032 314,186 42 145,609 20 168,577 - 23 -
86-88 754,272 288,839 38 115,436 15 173,403 - 23 -
87-89 616,309 141,262 23 134,040 22 7,222 - 1 -
88-90 584,939 152,099 26 134,313 23 17,786 - 3 -
89-91 583,711 177,137 30 124,789 21 52,348 - 9 -
90-92 623,247 248,117 40 50,662 8 197,455 - 32 -
91-93 690,365 249,609 36 38,186 6 211,422 - 31 -
92-94 686,253 206,837 30 39,302 6 167,535 - 24 -
93-95 696,068 152,339 22 181,392 26 29,053 4
94-96 692,639 147,686 21 230,018 33 82,332 12
95-97 794,523 183,743 23 290,227 37 106,484 13
96-98 819,609 176,887 22 164,172 20 12,715 - 2 -
97-99 819,575 155,423 19 206,979 25 51,556 6
98-00 854,388 188,042 22 217,113 25 29,072 3
99-01 849,832 232,887 27 266,073 31 33,185 4
00-02 789,416 269,059 34 228,393 29 40,666 - 5 -
01-03 662,559 251,463 38 215,633 33 35,830 - 5 -
02-04 634,321 307,674 49 312,543 49 4,869 1
03-05 756,270 232,657 31 253,023 33 20,366 3
04-06 1,024,985 117,288 11 183,667 18 66,379 6
05-07 1,190,832 130,832- 11 - 27,805 2 158,637 13
06-08 1,356,370 147,224- 11 - 29,552 2 176,775 13
07-09 1,578,723 2,072- 0 35,465 2 37,537 2
08-10 1,810,287 260,709 14 49,155 3 211,554 - 12 -
09-11 2,335,363 269,371 12 57,062 2 212,310 - 9 -
10-12 2,757,300 19,120 1 58,933 2 39,813 1
11-13 2,755,362 176,218- 6 - 31,312 1 207,529 8
12-14 1,810,096 164,151- 9 - 15,293 1 179,444 10
13-15 735,242 73,930 10 2,594 0 71,335 - 10 -
14-16 130,130 333,314 256 1,599 1 331,715 - 255 -
15-17 156,072 348,827 224 8,049 5 340,778 - 218 -
16-18 202,716 267,364 132 6,514 3 260,850 - 129 -
17-19 225,034 100,942 45 9,863 4 91,079 - 40 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-79
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 439 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 206,678 87,158 42 3,413 2 83,745 - 41 -
19-21 183,696 123,618 67 294,776 160 171,158 93

FIVE-YEAR AVERAGE
17-21 207,202 97,424 47 180,774 87 83,351 40
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-80
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 440 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 369.10, 369.20 AND 369.30 UNDERGROUND AND OVERHEAD SERVICES

SUMMARY OF BOOK SALVAGE

1983 88,578 19,434 22 10,796 12 8,638 - 10 -
1984 94,280 29,043 31 4,868 5 24,175 - 26 -
1985 117,469 49,406 42 4,990 4 44,416 - 38 -
1986 111,532 59,462 53 18,583 17 40,879 - 37 -
1987 129,889 29,668 23 20,939 16 8,729 - 7 -
1988 128,304 35,074 27 3,935 3 31,139 - 24 -
1989 303,351 56,904 19 3,207 1 53,697 - 18 -
1990 147,439 48,865 33 87,822 60 38,957 26
1991 63,490 25,403 40 4,149 7 21,254 - 33 -
1992 83,581 37,048 44 22,807 27 14,241 - 17 -
1993 52,749 12,950 25 59,271 112 46,321 88
1994 66,361 12,635 19 32,299 49 19,664 30
1995 63,584 13,705 22 96,170 151 82,465 130
1996 105,424 24,195 23 26,900 26 2,705 3
1997 113,339 27,915 25 71,350 63 43,435 38
1998 196,924 33,928 17 38,855 20 4,927 3
1999 135,292 82,917 61 96,217 71 13,300 10
2000 96,211 98,490 102 82,342 86 16,148 - 17 -
2001 59,445 87,045 146 68,638 115 18,407 - 31 -
2002 63,820 64,437 101 61,211 96 3,226 - 5 -
2003 79,697 82,142 103 70,487 88 11,655 - 15 -
2004 78,561 46,989 60 53,536 68 6,547 8
2005 89,912 223,399 248 83,844 93 139,555 - 155 -
2006 142,244 196,928 138 101,137 71 95,791 - 67 -
2007 130,868 191,748 147 108,433 83 83,315 - 64 -
2008 101,423 278,992 275 68,172 67 210,820 - 208 -
2009 76,668 257,495 336 50,942 66 206,553 - 269 -
2010 83,212 210,961 254 117,312 141 93,650 - 113 -
2011 74,876 173,099 231 178,769 239 5,670 8
2012 91,206 121,400 133 11,986 13 109,415 - 120 -
2013 6,504 56,638 871 161 2 56,477 - 868 -
2014 49,347 183,934 373 0 183,934 - 373 -
2015 50,621 84,475 167 1,093 2 83,381 - 165 -
2016 72,338 1,247 2 0 1,247 - 2 -
2017 48,412 2,908 6 3,159 7 250 1
2018 47,102 194 0 0 194 - 0
2019 41,267 2,459 6 0 2,459 - 6 -
2020 63,421 1,092 2 0 1,092 - 2 -
2021 121,631 4,379 4 0 4,379 - 4 -

TOTAL 3,670,373 2,969,002 81 1,664,379 45 1,304,624 - 36 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-81
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 441 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 369.10, 369.20 AND 369.30 UNDERGROUND AND OVERHEAD SERVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 100,109 32,628 33 6,885 7 25,743 - 26 -
84-86 107,760 45,970 43 9,480 9 36,490 - 34 -
85-87 119,630 46,179 39 14,837 12 31,341 - 26 -
86-88 123,242 41,401 34 14,486 12 26,916 - 22 -
87-89 187,181 40,549 22 9,360 5 31,188 - 17 -
88-90 193,031 46,948 24 31,655 16 15,293 - 8 -
89-91 171,427 43,724 26 31,726 19 11,998 - 7 -
90-92 98,170 37,105 38 38,259 39 1,154 1
91-93 66,607 25,134 38 28,742 43 3,609 5
92-94 67,564 20,878 31 38,126 56 17,248 26
93-95 60,898 13,097 22 62,580 103 49,483 81
94-96 78,457 16,845 21 51,790 66 34,945 45
95-97 94,116 21,938 23 64,807 69 42,868 46
96-98 138,562 28,679 21 45,702 33 17,022 12
97-99 148,518 48,253 32 68,807 46 20,554 14
98-00 142,809 71,778 50 72,471 51 693 0
99-01 96,983 89,484 92 82,399 85 7,085 - 7 -
00-02 73,159 83,324 114 70,730 97 12,594 - 17 -
01-03 67,654 77,875 115 66,779 99 11,096 - 16 -
02-04 74,026 64,523 87 61,745 83 2,778 - 4 -
03-05 82,723 117,510 142 69,289 84 48,221 - 58 -
04-06 103,572 155,772 150 79,506 77 76,266 - 74 -
05-07 121,008 204,025 169 97,804 81 106,220 - 88 -
06-08 124,845 222,556 178 92,580 74 129,975 - 104 -
07-09 102,987 242,745 236 75,849 74 166,896 - 162 -
08-10 87,101 249,149 286 78,808 90 170,341 - 196 -
09-11 78,252 213,852 273 115,674 148 98,178 - 125 -
10-12 83,098 168,487 203 102,689 124 65,798 - 79 -
11-13 57,528 117,046 203 63,639 111 53,407 - 93 -
12-14 49,019 120,658 246 4,049 8 116,609 - 238 -
13-15 35,491 108,349 305 418 1 107,931 - 304 -
14-16 57,435 89,885 156 364 1 89,521 - 156 -
15-17 57,123 29,543 52 1,417 2 28,126 - 49 -
16-18 55,950 1,450 3 1,053 2 397 - 1 -
17-19 45,594 1,854 4 1,053 2 801 - 2 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-82
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 442 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 369.10, 369.20 AND 369.30 UNDERGROUND AND OVERHEAD SERVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 50,597 1,248 2 0 1,248 - 2 -
19-21 75,440 2,643 4 0 2,643 - 4 -

FIVE-YEAR AVERAGE
17-21 64,367 2,207 3 632 1 1,575 - 2 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-83
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 443 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 370.10, 370.30 AND 370.40 METERS

SUMMARY OF BOOK SALVAGE

1983 496,701 108,425 22 11,254 2 97,171 - 20 -
1984 123,787 38,151 31 6,734 5 31,417 - 25 -
1985 38,195 16,064 42 16 - 0 16,080 - 42 -
1986 366,801 0 5,865 2 5,865 2
1987 104,873 0 3,394 3 3,394 3
1988 78,770 0 3,602 5 3,602 5
1989 43,545 8,168 19 4,029 9 4,139 - 10 -
1990 56,298 18,659 33 5,344 9 13,315 - 24 -
1991 31,467 12,591 40 2,798 9 9,793 - 31 -
1992 148 66 45 491 332 425 287
1993 127 31 24 475 374 444 350
1994 19 4 21 4,486 4,482
1995 267,982 57,762 22 45,907 17 11,855 - 4 -
1996 366,547 84,125 23 93,527 26 9,402 3
1997 199,959 49,249 25 31,901 16 17,348 - 9 -
1998 204,169 35,176 17 9,661 5 25,515 - 12 -
1999 576,124 23,781 4 42,104 7 18,323 3
2000 600,705 43,098 7 36,032 6 7,066 - 1 -
2001 404,457 38,090 9 30,035 7 8,055 - 2 -
2002 318,412 28,197 9 26,785 8 1,412 - 0
2003 403,219 35,945 9 30,845 8 5,100 - 1 -
2004 368,406 220,335 60 251,035 68 30,700 8
2005 2,664,407 5,543 - 0 0 5,543 0
2006 1,906,944 14,941 1 0 14,941 - 1 -
2007 2,421,734 7,761 - 0 762 0 8,523 0
2008 489,066 76,904 16 101,157 21 24,253 5
2009 939,786 868 0 6,833 1 5,965 1
2010 300,610 0 0 0
2011 1,033,158 2,624 - 0 9,177 1 11,801 1
2012 606,236 6,424 1 0 6,424 - 1 -
2013 661,148 4,680 1 0 4,680 - 1 -
2014 769,440 13,759 - 2 - 1 0 13,760 2
2015 42,081 90,127 214 1,723 4 88,404 - 210 -
2016 78,259 189,215 242 0 189,215 - 242 -
2017 2,531,874 0 0 0
2018 831,066 0 0 0
2019 15,567,087 210 - 0 0 210 0
2020 12,365,355 0 0 0
2021 298,687 43,535 - 15 - 0 43,535 15

TOTAL 48,557,649 1,127,644 2 765,942 2 361,702 - 1 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-84
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 444 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 370.10, 370.30 AND 370.40 METERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 219,561 54,213 25 5,991 3 48,223- 22 -
84-86 176,261 18,072 10 4,194 2 13,877- 8 -
85-87 169,956 5,355 3 3,081 2 2,274- 1 -
86-88 183,481 0 4,287 2 4,287 2
87-89 75,729 2,723 4 3,675 5 952 1
88-90 59,538 8,942 15 4,325 7 4,617- 8 -
89-91 43,770 13,139 30 4,057 9 9,082- 21 -
90-92 29,304 10,439 36 2,878 10 7,561- 26 -
91-93 10,581 4,229 40 1,255 12 2,975- 28 -
92-94 98 34 34 1,817 1,784
93-95 89,376 19,266 22 16,956 19 2,310- 3 -
94-96 211,516 47,297 22 47,973 23 676 0
95-97 278,163 63,712 23 57,112 21 6,600- 2 -
96-98 256,892 56,183 22 45,030 18 11,154- 4 -
97-99 326,751 36,069 11 27,889 9 8,180- 3 -
98-00 460,333 34,018 7 29,266 6 4,753- 1 -
99-01 527,095 34,990 7 36,057 7 1,067 0
00-02 441,191 36,462 8 30,951 7 5,511- 1 -
01-03 375,363 34,077 9 29,222 8 4,856- 1 -
02-04 363,346 94,826 26 102,888 28 8,063 2
03-05 1,145,344 83,579 7 93,960 8 10,381 1
04-06 1,646,586 76,578 5 83,678 5 7,101 0
05-07 2,331,028 546 0 254 0 292- 0
06-08 1,605,915 28,028 2 33,973 2 5,945 0
07-09 1,283,529 23,337 2 36,251 3 12,914 1
08-10 576,487 25,924 4 35,997 6 10,073 2
09-11 757,851 585 - 0 5,337 1 5,922 1
10-12 646,668 1,267 0 3,059 0 1,792 0
11-13 766,847 2,827 0 3,059 0 232 0
12-14 678,941 885 - 0 0 885 0
13-15 490,890 27,016 6 575 0 26,441- 5 -
14-16 296,593 88,528 30 575 0 87,953- 30 -
15-17 884,071 93,114 11 574 0 92,540- 10 -
16-18 1,147,066 63,072 5 0 63,072- 5 -
17-19 6,310,009 70 - 0 0 70 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-85
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 445 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 370.10, 370.30 AND 370.40 METERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 9,587,836 70 - 0 0 70 0
19-21 9,410,376 14,582 - 0 0 14,582 0

FIVE-YEAR AVERAGE
17-21 6,318,814 8,749 - 0 0 8,749 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-86
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 446 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 373.10, 373.20, 373.30, 373.40 AND 373.50 STREET LIGHTING AND SIGNAL
SYSTEMS

SUMMARY OF BOOK SALVAGE

1983 928,058 201,154 22 34,518 4 166,636 - 18 -
1984 270,823 83,519 31 16,593 6 66,926 - 25 -
1985 466,915 196,404 42 14,841 3 181,563 - 39 -
1986 353,680 191,000 54 14,929 4 176,071 - 50 -
1987 186,256 42,479 23 27,106 15 15,373 - 8 -
1988 100,778 27,586 27 21,850 22 5,736 - 6 -
1989 71,146 13,346 19 20,465 29 7,119 10
1990 81,080 26,872 33 24,361 30 2,511 - 3 -
1991 88,279 35,322 40 21,881 25 13,441 - 15 -
1992 90,559 40,141 44 31,464 35 8,677 - 10 -
1993 85,693 21,038 25 30,547 36 9,509 11
1994 133,446 25,411 19 37,239 28 11,828 9
1995 145,300 31,319 22 20,196 14 11,123 - 8 -
1996 94,240 21,628 23 24,046 26 2,418 3
1997 129,716 31,948 25 21,061 16 10,887 - 8 -
1998 98,349 16,944 17 47,409 48 30,465 31
1999 140,408 25,690 18 30,801 22 5,111 4
2000 101,174 31,528 31 26,359 26 5,169 - 5 -
2001 71,594 27,864 39 21,972 31 5,892 - 8 -
2002 73,730 20,627 28 19,595 27 1,033 - 1 -
2003 87,292 26,295 30 22,564 26 3,731 - 4 -
2004 64,238 38,462 60 43,821 68 5,359 8
2005 30,975 69,534 224 32,864 106 36,671 - 118 -
2006 217,118 132,311 61 25,823 12 106,488 - 49 -
2007 139,815 111,113 79 41,454 30 69,659 - 50 -
2008 89,849 94,127 105 9,829 11 84,298 - 94 -
2009 105,899 167,537 158 18,516 17 149,021 - 141 -
2010 78,012 108,628 139 32,827 42 75,801 - 97 -
2011 90,626 82,418 91 14,610 16 67,808 - 75 -
2012 118,828 70,125 59 2,080 2 68,045 - 57 -
2013 83,957 67,781 81 3,050 4 64,731 - 77 -
2014 121,568 59,265 49 0 59,265 - 49 -
2015 441,736 74,384 17 0 74,384 - 17 -
2016 1,363,099 504 0 0 504 - 0
2017 3,130,688 1,321 0 0 1,321 - 0
2018 1,447,568 0 0 0
2019 857,355 32,912 4 0 32,912 - 4 -
2020 703,381 0 0 0
2021 581,609 4,744 1 0 4,744 - 1 -

TOTAL 13,464,836 2,253,281 17 754,670 6 1,498,612 - 11 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-87
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 447 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 373.10, 373.20, 373.30, 373.40 AND 373.50 STREET LIGHTING AND SIGNAL
SYSTEMS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 555,265 160,359 29 21,984 4 138,375 - 25 -
84-86 363,806 156,974 43 15,454 4 141,520 - 39 -
85-87 335,617 143,294 43 18,959 6 124,336 - 37 -
86-88 213,571 87,022 41 21,295 10 65,727 - 31 -
87-89 119,393 27,804 23 23,140 19 4,663 - 4 -
88-90 84,335 22,601 27 22,225 26 376 - 0
89-91 80,168 25,180 31 22,236 28 2,944 - 4 -
90-92 86,639 34,112 39 25,902 30 8,210 - 9 -
91-93 88,177 32,167 36 27,964 32 4,203 - 5 -
92-94 103,233 28,863 28 33,083 32 4,220 4
93-95 121,480 25,923 21 29,327 24 3,405 3
94-96 124,329 26,119 21 27,160 22 1,041 1
95-97 123,085 28,298 23 21,768 18 6,531 - 5 -
96-98 107,435 23,507 22 30,839 29 7,332 7
97-99 122,825 24,861 20 33,090 27 8,230 7
98-00 113,310 24,721 22 34,856 31 10,136 9
99-01 104,392 28,361 27 26,377 25 1,983 - 2 -
00-02 82,166 26,673 32 22,642 28 4,031 - 5 -
01-03 77,539 24,929 32 21,377 28 3,552 - 5 -
02-04 75,087 28,461 38 28,660 38 198 0
03-05 60,835 44,764 74 33,083 54 11,681 - 19 -
04-06 104,110 80,102 77 34,169 33 45,933 - 44 -
05-07 129,302 104,319 81 33,380 26 70,939 - 55 -
06-08 148,927 112,517 76 25,702 17 86,815 - 58 -
07-09 111,854 124,259 111 23,266 21 100,993 - 90 -
08-10 91,253 123,431 135 20,391 22 103,040 - 113 -
09-11 91,512 119,528 131 21,984 24 97,543 - 107 -
10-12 95,822 87,057 91 16,506 17 70,551 - 74 -
11-13 97,804 73,442 75 6,580 7 66,862 - 68 -
12-14 108,118 65,724 61 1,710 2 64,014 - 59 -
13-15 215,753 67,143 31 1,017 0 66,127 - 31 -
14-16 642,134 44,718 7 0 44,718 - 7 -
15-17 1,645,174 25,403 2 0 25,403 - 2 -
16-18 1,980,452 608 0 0 608 - 0
17-19 1,811,870 11,411 1 0 11,411 - 1 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-88
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 448 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNTS 373.10, 373.20, 373.30, 373.40 AND 373.50 STREET LIGHTING AND SIGNAL
SYSTEMS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 1,002,768 10,971 1 0 10,971 - 1 -
19-21 714,115 12,552 2 0 12,552 - 2 -

FIVE-YEAR AVERAGE
17-21 1,344,120 7,795 1 0 7,795 - 1 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-89
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 449 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

SUMMARY OF BOOK SALVAGE

1983 2,971 0 0 0
1984 10,275 786 8 0 786 - 8 -
1985 13,317 219 2 100 1 119 - 1 -
1986 5,247 1,578 30 0 1,578 - 30 -
1987 10,217 41 0 0 41 - 0
1988 3,975 142 4 0 142 - 4 -
1989 316 0 0 0
1990
1991 11,026 0 0 0
1992 21,748 21,748 -
1993 4,643 4,643 -
1994 24,156 0 0 0
1995 27,429 0 0 0
1996
1997
1998
1999
2000 98,971 0 0 0
2001 2,497 0 0 0
2002 27,309 0 0 0
2003 29,106 0 0 0
2004
2005
2006 3,038 0 0 0
2007
2008 11,753 0 0 0
2009 1,290 0 0 0
2010 32,336 0 0 0
2011 21,099 0 0 0
2012 387 1,084 280 0 1,084 - 280 -
2013 25,548 0 0 0
2014 15,705 0 0 0
2015 49,559 0 0 0
2016 10,014 421 4 0 421 - 4 -
2017 3,750 0 0 0
2018 113,762 1,588 1 0 1,588 - 1 -
2019 88,896 0 0 0
2020 21,359 0 0 0
2021 96,760 14,035 15 0 14,035 - 15 -

TOTAL 762,067 46,286 6 100 0 46,185 - 6 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-90
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 450 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 8,854 335 4 33 0 302 - 3 -
84-86 9,613 861 9 33 0 828 - 9 -
85-87 9,594 613 6 33 0 579 - 6 -
86-88 6,480 587 9 0 587 - 9 -
87-89 4,836 61 1 0 61 - 1 -
88-90 1,430 47 3 0 47 - 3 -
89-91 3,781 0 0 0
90-92 3,675 7,249 197 0 7,249 - 197 -
91-93 3,675 8,797 239 0 8,797 - 239 -
92-94 8,052 8,797 109 0 8,797 - 109 -
93-95 17,195 1,548 9 0 1,548 - 9 -
94-96 17,195 0 0 0
95-97 9,143 0 0 0
96-98
97-99
98-00 32,990 0 0 0
99-01 33,823 0 0 0
00-02 42,926 0 0 0
01-03 19,638 0 0 0
02-04 18,805 0 0 0
03-05 9,702 0 0 0
04-06 1,013 0 0 0
05-07 1,013 0 0 0
06-08 4,930 0 0 0
07-09 4,348 0 0 0
08-10 15,126 0 0 0
09-11 18,242 0 0 0
10-12 17,940 361 2 0 361 - 2 -
11-13 15,678 361 2 0 361 - 2 -
12-14 13,880 361 3 0 361 - 3 -
13-15 30,270 0 0 0
14-16 25,092 140 1 0 140 - 1 -
15-17 21,107 140 1 0 140 - 1 -
16-18 42,508 670 2 0 670 - 2 -
17-19 68,803 529 1 0 529 - 1 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-91
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 451 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 74,672 529 1 0 529 - 1 -
19-21 69,005 4,678 7 0 4,678 - 7 -

FIVE-YEAR AVERAGE
17-21 64,905 3,125 5 0 3,125 - 5 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-92
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 452 of 800

GAS PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-93
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 453 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

1999 6,228 0 0 0
2000 18,033 0 0 0
2001 1,458 - 0 0 0
2002 1,146 0 0 0
2003 3,963 0 0 0
2004 4,222 694 16 46 1 648 - 15 -
2005
2006 9,892 6,077 - 61 - 0 6,077 61
2007 2,594 1,984 77 0 1,984 - 77 -
2008 420 420 -
2009
2010
2011 64,480 0 0 0
2012 636 0 0 0
2013 21,897 0 0 0
2014 22,428 0 0 0
2015 3,710 0 0 0
2016 4,154 0 0 0
2017 13,775 0 0 0
2018 81,839 0 0 0
2019 3,034 5,583 184 0 5,583 - 184 -
2020 7,265 0 0 0
2021 16,331 0 0 0

TOTAL 284,169 2,604 1 46 0 2,558 - 1 -

THREE-YEAR MOVING AVERAGES
99-01 7,601 0 0 0
00-02 5,907 0 0 0
01-03 1,217 0 0 0
02-04 3,110 231 7 15 0 216- 7 -
03-05 2,728 231 8 15 1 216- 8 -
04-06 4,704 1,794 - 38 - 15 0 1,810 38
05-07 4,162 1,364 - 33 - 0 1,364 33
06-08 4,162 1,224 - 29 - 0 1,224 29
07-09 865 801 93 0 801- 93 -
08-10 140 140-
09-11 21,493 0 0 0
10-12 21,705 0 0 0
11-13 29,004 0 0 0
12-14 14,987 0 0 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-94
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 454 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
13-15 16,012 0 0 0
14-16 10,097 0 0 0
15-17 7,213 0 0 0
16-18 33,256 0 0 0
17-19 32,883 1,861 6 0 1,861- 6 -
18-20 30,713 1,861 6 0 1,861- 6 -
19-21 8,877 1,861 21 0 1,861- 21 -

FIVE-YEAR AVERAGE
17-21 24,449 1,117 5 0 1,117- 5 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-95
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 455 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

SUMMARY OF BOOK SALVAGE

1983 22,213 9,164 41 5,254 24 3,910 - 18 -
1984 3,712 2,383 64 22,140 596 19,757 532
1985 16,998 7,228 43 4,698 28 2,530 - 15 -
1986 43,243 13,585 31 859 - 2 - 14,444 - 33 -
1987 4,214 3,507 83 601 14 2,906 - 69 -
1988 69,993 16,829 24 2,227 3 14,602 - 21 -
1989 44,598 11,866 27 979 2 10,887 - 24 -
1990 29,035 676 2 1,733 6 1,057 4
1991 9,526 3,820 40 218 2 3,602 - 38 -
1992 64,540 16,770 26 102,936 159 86,166 134
1993 50,674 50,124 99 186 0 49,938 - 99 -
1994 20,777 60,001 289 28,235 136 31,766 - 153 -
1995 92,411 100,746 109 1,354 1 99,392 - 108 -
1996 65,109 84,570 130 5,127 8 79,444 - 122 -
1997 159,349 110,935 70 16,506 10 94,429 - 59 -
1998 546,464 91,528 17 13,437 2 78,091 - 14 -
1999 419,581 48,661 12 51,309 12 2,648 1
2000 161,384 113,541 70 6,540 4 107,000 - 66 -
2001 99,410 51,686 52 60,901 61 9,215 9
2002 181,319 41,379 23 4,016 2 37,363 - 21 -
2003 194,539 54,688 28 2,529 1 52,160 - 27 -
2004 163,695 38,665 24 723 0 37,942 - 23 -
2005 187,536 51,601 28 0 51,601 - 28 -
2006 881,956 125,862 14 179 0 125,682 - 14 -
2007 576,120 178,583 31 0 178,583 - 31 -
2008 791,997 256,750 32 24,972 3 231,778 - 29 -
2009 469,915 223,918 48 4,767 1 219,151 - 47 -
2010 512,040 202,023 39 2,396 0 199,627 - 39 -
2011 466,550 152,425 33 508 0 151,917 - 33 -
2012 594,414 126,287 21 0 126,287 - 21 -
2013 2,750,709 190,426 7 0 190,426 - 7 -
2014 1,969,013 497,590 25 0 497,590 - 25 -
2015 1,390,887 314,912 23 0 314,912 - 23 -
2016 1,665,978 478,274 29 0 478,274 - 29 -
2017 1,018,837 24 0 0 24 - 0
2018 706,348 45,514 6 0 45,514 - 6 -
2019 6,719,231 7,168 0 0 7,168 - 0
2020 1,092,350 3,474 0 0 3,474 - 0
2021 690,918 0 0 0

TOTAL 24,947,580 3,787,183 15 363,612 1 3,423,571 - 14 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-96
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 456 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 14,308 6,258 44 10,697 75 4,439 31
84-86 21,318 7,732 36 8,660 41 928 4
85-87 21,485 8,107 38 1,480 7 6,627 - 31 -
86-88 39,150 11,307 29 656 2 10,651 - 27 -
87-89 39,602 10,734 27 1,269 3 9,465 - 24 -
88-90 47,875 9,790 20 1,646 3 8,144 - 17 -
89-91 27,720 5,454 20 977 4 4,477 - 16 -
90-92 34,367 7,089 21 34,962 102 27,874 81
91-93 41,580 23,571 57 34,447 83 10,875 26
92-94 45,330 42,298 93 43,786 97 1,487 3
93-95 54,621 70,290 129 9,925 18 60,365 - 111 -
94-96 59,432 81,772 138 11,572 19 70,201 - 118 -
95-97 105,623 98,750 93 7,662 7 91,088 - 86 -
96-98 256,974 95,678 37 11,690 5 83,988 - 33 -
97-99 375,132 83,708 22 27,084 7 56,624 - 15 -
98-00 375,810 84,577 23 23,762 6 60,814 - 16 -
99-01 226,792 71,296 31 39,583 17 31,713 - 14 -
00-02 147,371 68,869 47 23,819 16 45,050 - 31 -
01-03 158,422 49,251 31 22,482 14 26,769 - 17 -
02-04 179,851 44,911 25 2,423 1 42,488 - 24 -
03-05 181,923 48,318 27 1,084 1 47,234 - 26 -
04-06 411,062 72,042 18 301 0 71,742 - 17 -
05-07 548,537 118,682 22 60 0 118,622 - 22 -
06-08 750,024 187,065 25 8,384 1 178,681 - 24 -
07-09 612,677 219,750 36 9,913 2 209,837 - 34 -
08-10 591,317 227,564 38 10,711 2 216,852 - 37 -
09-11 482,835 192,789 40 2,557 1 190,232 - 39 -
10-12 524,334 160,245 31 968 0 159,277 - 30 -
11-13 1,270,557 156,379 12 169 0 156,210 - 12 -
12-14 1,771,378 271,434 15 0 271,434 - 15 -
13-15 2,036,870 334,309 16 0 334,309 - 16 -
14-16 1,675,292 430,259 26 0 430,259 - 26 -
15-17 1,358,567 264,404 19 0 264,404 - 19 -
16-18 1,130,387 174,604 15 0 174,604 - 15 -
17-19 2,814,805 17,569 1 0 17,569 - 1 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-97
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 457 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 376.00 MAINS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 2,839,310 18,719 1 0 18,719 - 1 -
19-21 2,834,166 3,547 0 0 3,547 - 0

FIVE-YEAR AVERAGE
17-21 2,045,537 11,236 1 0 11,236 - 1 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-98
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 458 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNTS 378.00, 379.00 AND 385.00 MEASURING AND REGULATING EQUIPMENT

SUMMARY OF BOOK SALVAGE

1983 9,292 1,342 14 1,167 13 175 - 2 -
1984 2,121 0 0 0
1985 579 0 636 110 636 110
1986 1,618 575 36 995 61 420 26
1987 442 0 0 0
1988
1989 1,922 512 27 0 512 - 27 -
1990 34,306 276 1 0 276 - 1 -
1991
1992 1,455 1,303 90 0 1,303 - 90 -
1993
1994 3,404 9,832 289 0 9,832 - 289 -
1995 9,961 7,590 76 0 7,590 - 76 -
1996 2,739 2,845 104 202 7 2,643 - 96 -
1997 21,883 1,706 8 0 1,706 - 8 -
1998 115,442 9,214 8 0 9,214 - 8 -
1999 33,832 5,775 17 0 5,775 - 17 -
2000 174,989 2,615 1 0 2,615 - 1 -
2001 129,262 2,972 2 0 2,972 - 2 -
2002 25,620 2,307 9 5 0 2,302 - 9 -
2003 42,200 4,767 11 84 0 4,683 - 11 -
2004 34,200 5,611 16 621 2 4,990 - 15 -
2005 24,210 0 0 0
2006 35,710 9,926 28 0 9,926 - 28 -
2007 60,356 6,939 11 0 6,939 - 11 -
2008 66,025 8,978 14 0 8,978 - 14 -
2009 34,417 4,388 13 0 4,388 - 13 -
2010 308,685 38,072 12 0 38,072 - 12 -
2011 193,602 33,445 17 0 33,445 - 17 -
2012 74,151 2,727 4 0 2,727 - 4 -
2013 147,567 870 1 0 870 - 1 -
2014 145,702 7,693 5 0 7,693 - 5 -
2015 82,307 17,687 21 0 17,687 - 21 -
2016 51,786 84,066 162 0 84,066 - 162 -
2017 231,344 862 0 0 862 - 0
2018 957,638 50,403 5 21,221 2 29,182 - 3 -
2019 120,094 8,572 7 15,495 13 6,923 6
2020 56,203 20,454 36 0 20,454 - 36 -
2021 53,683 1,959 4 0 1,959 - 4 -

TOTAL 3,288,746 356,280 11 40,426 1 315,854 - 10 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-99
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 459 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNTS 378.00, 379.00 AND 385.00 MEASURING AND REGULATING EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 3,997 447 11 601 15 154 4
84-86 1,439 192 13 544 38 352 24
85-87 880 192 22 544 62 352 40
86-88 687 192 28 332 48 140 20
87-89 788 171 22 0 171 - 22 -
88-90 12,076 263 2 0 263 - 2 -
89-91 12,076 263 2 0 263 - 2 -
90-92 11,920 526 4 0 526 - 4 -
91-93 485 434 90 0 434 - 90 -
92-94 1,620 3,712 229 0 3,712 - 229 -
93-95 4,455 5,807 130 0 5,807 - 130 -
94-96 5,368 6,756 126 67 1 6,688 - 125 -
95-97 11,527 4,047 35 67 1 3,979 - 35 -
96-98 46,688 4,588 10 67 0 4,521 - 10 -
97-99 57,052 5,565 10 0 5,565 - 10 -
98-00 108,088 5,868 5 0 5,868 - 5 -
99-01 112,694 3,787 3 0 3,787 - 3 -
00-02 109,957 2,631 2 2 0 2,629 - 2 -
01-03 65,694 3,348 5 30 0 3,319 - 5 -
02-04 34,007 4,228 12 237 1 3,991 - 12 -
03-05 33,537 3,459 10 235 1 3,224 - 10 -
04-06 31,373 5,179 17 207 1 4,972 - 16 -
05-07 40,092 5,622 14 0 5,622 - 14 -
06-08 54,030 8,614 16 0 8,614 - 16 -
07-09 53,599 6,768 13 0 6,768 - 13 -
08-10 136,376 17,146 13 0 17,146 - 13 -
09-11 178,901 25,301 14 0 25,301 - 14 -
10-12 192,146 24,748 13 0 24,748 - 13 -
11-13 138,440 12,347 9 0 12,347 - 9 -
12-14 122,473 3,764 3 0 3,764 - 3 -
13-15 125,192 8,750 7 0 8,750 - 7 -
14-16 93,265 36,482 39 0 36,482 - 39 -
15-17 121,813 34,205 28 0 34,205 - 28 -
16-18 413,590 45,110 11 7,074 2 38,037 - 9 -
17-19 436,359 19,945 5 12,239 3 7,707 - 2 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-100
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 460 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNTS 378.00, 379.00 AND 385.00 MEASURING AND REGULATING EQUIPMENT

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 377,978 26,476 7 12,239 3 14,238 - 4 -
19-21 76,660 10,328 13 5,165 7 5,163 - 7 -

FIVE-YEAR AVERAGE
17-21 283,793 16,450 6 7,343 3 9,107 - 3 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-101
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 461 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

SUMMARY OF BOOK SALVAGE

1983 63,547 26,221 41 2,829 4 23,392- 37 -
1984 41,025 26,329 64 654 2 25,675- 63 -
1985 44,682 19,001 43 841 2 18,160- 41 -
1986 52,137 16,854 32 575 1 16,279- 31 -
1987 26,011 25,215 97 4,820 19 20,395- 78 -
1988 48,155 11,506 24 101 0 11,405- 24 -
1989 55,875 14,866 27 314 1 14,552- 26 -
1990 360,279 20,627 6 0 20,627- 6 -
1991 23,558 9,533 40 275 - 1 - 9,808- 42 -
1992 91,294 23,722 26 783 1 22,939- 25 -
1993 49,957 0 718 1 718 1
1994 77,927 0 0 0
1995 89,378 62,164 70 5,326 6 56,838- 64 -
1996 98,677 42,177 43 7,267 7 34,910- 35 -
1997 157,715 60,783 39 3,237 2 57,546- 36 -
1998 563,462 56,355 10 3,104 1 53,251- 9 -
1999 321,828 82,948 26 5,092 2 77,856- 24 -
2000 334,216 68,484 20 1,359 0 67,124- 20 -
2001 238,166 61,749 26 12,657 5 49,091- 21 -
2002 375,026 48,197 13 926 0 47,271- 13 -
2003 237,926 93,187 39 1,970 1 91,218- 38 -
2004 407,880 99,900 24 1,780 0 98,120- 24 -
2005 1,059,454 81,462 8 0 81,462- 8 -
2006 1,363,689 105,724 8 3 0 105,721- 8 -
2007 371,772 57,908 16 0 57,908- 16 -
2008 473,537 222,979 47 6,736 1 216,243- 46 -
2009 634,002 113,051 18 5,879 1 107,172- 17 -
2010 591,714 210,354 36 14,856 3 195,498- 33 -
2011 423,057 262,632 62 10,167 2 252,465- 60 -
2012 343,250 95,414 28 0 95,414- 28 -
2013 242,218 30,027 12 0 30,027- 12 -
2014 629,163 143,840 23 0 143,840- 23 -
2015 456,588 211,502 46 11 0 211,491- 46 -
2016 348,901 232,869 67 0 232,869- 67 -
2017 442,561 95 0 0 95- 0
2018 308,810 8,135 3 1,012 0 7,122- 2 -
2019 553,346 820 0 0 820- 0
2020 339,933 0 0 0
2021 236,967 0 0 0

TOTAL 12,577,684 2,646,628 21 92,743 1 2,553,885- 20 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-102
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 462 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 49,751 23,850 48 1,441 3 22,409- 45 -
84-86 45,948 20,728 45 690 2 20,038- 44 -
85-87 40,943 20,357 50 2,079 5 18,278- 45 -
86-88 42,101 17,858 42 1,832 4 16,026- 38 -
87-89 43,347 17,196 40 1,745 4 15,451- 36 -
88-90 154,770 15,666 10 138 0 15,528- 10 -
89-91 146,571 15,009 10 13 0 14,996- 10 -
90-92 158,377 17,961 11 169 0 17,791- 11 -
91-93 54,936 11,085 20 409 1 10,676- 19 -
92-94 73,059 7,907 11 500 1 7,407- 10 -
93-95 72,421 20,721 29 2,015 3 18,707- 26 -
94-96 88,661 34,780 39 4,198 5 30,583- 34 -
95-97 115,257 55,041 48 5,277 5 49,765- 43 -
96-98 273,285 53,105 19 4,536 2 48,569- 18 -
97-99 347,668 66,695 19 3,811 1 62,884- 18 -
98-00 406,502 69,262 17 3,185 1 66,077- 16 -
99-01 298,070 71,060 24 6,370 2 64,690- 22 -
00-02 315,803 59,476 19 4,981 2 54,495- 17 -
01-03 283,706 67,711 24 5,185 2 62,527- 22 -
02-04 340,277 80,428 24 1,559 0 78,869- 23 -
03-05 568,420 91,516 16 1,250 0 90,266- 16 -
04-06 943,674 95,695 10 594 0 95,101- 10 -
05-07 931,638 81,698 9 1 0 81,697- 9 -
06-08 736,333 128,870 18 2,246 0 126,624- 17 -
07-09 493,104 131,313 27 4,205 1 127,108- 26 -
08-10 566,418 182,128 32 9,157 2 172,971- 31 -
09-11 549,591 195,345 36 10,300 2 185,045- 34 -
10-12 452,674 189,466 42 8,341 2 181,125- 40 -
11-13 336,175 129,357 38 3,389 1 125,968- 37 -
12-14 404,877 89,760 22 0 89,760- 22 -
13-15 442,657 128,456 29 4 0 128,452- 29 -
14-16 478,218 196,070 41 4 0 196,067- 41 -
15-17 416,017 148,155 36 4 0 148,152- 36 -
16-18 366,758 80,366 22 338 0 80,029- 22 -
17-19 434,906 3,017 1 338 0 2,679- 1 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-103
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 463 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 380.00 SERVICES

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 400,696 2,985 1 338 0 2,647- 1 -
19-21 376,748 273 0 0 273- 0

FIVE-YEAR AVERAGE
17-21 376,323 1,810 0 202 0 1,607- 0
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-104
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 464 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

SUMMARY OF BOOK SALVAGE

1983 1,824 753 41 1,845 101 1,092 60
1984 1,825 1,167 64 610 33 557 - 31 -
1985 3,434 1,460 43 405 12 1,055 - 31 -
1986 2,193 688 31 3,420 156 2,732 125
1987 5,046 4,208 83 721 14 3,487 - 69 -
1988 89 89 -
1989 2,810 748 27 0 748 - 27 -
1990 2,736 64 2 1,360 50 1,296 47
1991 27,185 10,904 40 7,838 29 3,066 - 11 -
1992 29,481 7,661 26 2,485 8 5,176 - 18 -
1993 28,853 0 1,191 4 1,191 4
1994 29,654 0 0 0
1995 240,023 0 210 0 210 0
1996 323,524 0 0 0
1997 133,292 0 751 1 751 1
1998 130,569 0 648 0 648 0
1999 217,117 0 1,571 1 1,571 1
2000 454,431 48,309 11 297 0 48,012 - 11 -
2001 429,390 51,384 12 2,765 1 48,619 - 11 -
2002 345,550 39,947 12 271 0 39,677 - 11 -
2003 353,759 81,145 23 1,503 0 79,642 - 23 -
2004 346,384 78,098 23 2,391 1 75,707 - 22 -
2005 706,741 14,269 - 2 - 0 14,269 2
2006 483,767 14,006 - 3 - 0 14,006 3
2007 748,113 6,572 - 1 - 21,109 3 27,681 4
2008 741,128 45,193 6 9,525 1 35,669 - 5 -
2009 3,499,708 75,454 2 2,411 0 73,044 - 2 -
2010 2,638,818 5,333 0 11,184 0 5,851 0
2011 2,473,317 24,536 - 1 - 2,443 0 26,979 1
2012 2,356,540 4,099 - 0 0 4,099 0
2013 1,900,644 9,363 - 0 0 9,363 0
2014 1,551,381 3,077 0 0 3,077 - 0
2015 166,372 6,706 4 1 0 6,705 - 4 -
2016 1,466,842 14,531 1 0 14,531 - 1 -
2017 2,576,930 0 1 0 1 0
2018 2,767,972 0 0 0
2019 5,113,418 281,388 6 0 281,388 - 6 -
2020 4,639,825 263,570 6 0 263,570 - 6 -
2021 3,684,638 143,210 4 0 143,210 - 4 -

TOTAL 40,625,232 1,092,243 3 76,956 0 1,015,287 - 2 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-105
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 465 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
83-85 2,361 1,127 48 953 40 173- 7 -
84-86 2,484 1,105 44 1,478 60 373 15
85-87 3,558 2,119 60 1,515 43 603- 17 -
86-88 2,413 1,662 69 1,380 57 281- 12 -
87-89 2,619 1,682 64 240 9 1,441- 55 -
88-90 1,849 300 16 453 25 153 8
89-91 10,910 3,905 36 3,066 28 839- 8 -
90-92 19,801 6,210 31 3,894 20 2,315- 12 -
91-93 28,506 6,188 22 3,838 13 2,350- 8 -
92-94 29,329 2,554 9 1,225 4 1,328- 5 -
93-95 99,510 0 467 0 467 0
94-96 197,734 0 70 0 70 0
95-97 232,280 0 320 0 320 0
96-98 195,795 0 466 0 466 0
97-99 160,326 0 990 1 990 1
98-00 267,372 16,103 6 839 0 15,264- 6 -
99-01 366,979 33,231 9 1,544 0 31,687- 9 -
00-02 409,790 46,547 11 1,111 0 45,436- 11 -
01-03 376,233 57,492 15 1,513 0 55,979- 15 -
02-04 348,564 66,397 19 1,388 0 65,008- 19 -
03-05 468,961 48,325 10 1,298 0 47,027- 10 -
04-06 512,297 16,608 3 797 0 15,810- 3 -
05-07 646,207 11,616 - 2 - 7,036 1 18,652 3
06-08 657,669 8,205 1 10,211 2 2,006 0
07-09 1,662,983 38,025 2 11,015 1 27,010- 2 -
08-10 2,293,218 41,994 2 7,707 0 34,287- 1 -
09-11 2,870,614 18,750 1 5,346 0 13,404- 0
10-12 2,489,558 7,767 - 0 4,542 0 12,310 0
11-13 2,243,500 12,666 - 1 - 814 0 13,480 1
12-14 1,936,189 3,462 - 0 0 3,462 0
13-15 1,206,132 140 0 0 140- 0
14-16 1,061,532 8,105 1 0 8,105- 1 -
15-17 1,403,381 7,079 1 1 0 7,079- 1 -
16-18 2,270,582 4,844 0 0 4,843- 0
17-19 3,486,107 93,796 3 0 93,796- 3 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-106
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 466 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 381.00 METERS

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
18-20 4,173,738 181,652 4 0 181,652- 4 -
19-21 4,479,294 229,389 5 0 229,389- 5 -

FIVE-YEAR AVERAGE
17-21 3,756,557 137,634 4 0 137,633- 4 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-107
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 467 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

SUMMARY OF BOOK SALVAGE

1999 380 0 0 0
2000 65,284 0 0 0
2001 15,999 0 0 0
2002 331 331
2003 11,275 0 0 0
2004 1,951 0 0 0
2005
2006 7,820 180 - 2 - 0 180 2
2007 111,393 0 0 0
2008 30,499 0 0 0
2009 7,893 0 0 0
2010 404,868 0 348,307 86 348,307 86
2011 212,501 212,501-
2012 15,391 3,526 23 0 3,526- 23 -
2013 1,812 0 0 0
2014 36,476 0 0 0
2015
2016 3,994 52 1 0 52- 1 -
2017
2018 23,944 0 0 0
2019
2020 54,633 0 0 0
2021 579,176 0 0 0

TOTAL 1,372,791 215,898 16 348,638 25 132,740 10

THREE-YEAR MOVING AVERAGES
99-01 27,221 0 0 0
00-02 27,095 0 110 0 110 0
01-03 9,092 0 110 1 110 1
02-04 4,409 0 110 3 110 3
03-05 4,409 0 0 0
04-06 3,257 60 - 2 - 0 60 2
05-07 39,738 60 - 0 0 60 0
06-08 49,904 60 - 0 0 60 0
07-09 49,928 0 0 0
08-10 147,753 0 116,102 79 116,102 79
09-11 137,587 70,834 51 116,102 84 45,269 33
10-12 140,086 72,009 51 116,102 83 44,093 31
11-13 5,734 72,009 0 72,009-
12-14 17,893 1,175 7 0 1,175- 7 -
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-108
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 468 of 800
AVISTA CORPORATION
GAS PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

SUMMARY OF BOOK SALVAGE

THREE-YEAR MOVING AVERAGES
13-15 12,763 0 0 0
14-16 13,490 17 0 0 17- 0
15-17 1,332 17 1 0 17- 1 -
16-18 9,313 17 0 0 17- 0
17-19 7,982 0 0 0
18-20 26,192 0 0 0
19-21 211,270 0 0 0

FIVE-YEAR AVERAGE
17-21 131,551 0 0 0

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-109
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 469 of 800

COMMON PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-110
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 470 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

SUMMARY OF BOOK SALVAGE

2005 28,086 0 0 0
2006 79,256 0 0 0
2007 166,430 1,332 1 0 1,332 - 1 -
2008 3,024,260 8,446 0 0 8,446 - 0
2009 23,580 14,411 61 6,500 28 7,911 - 34 -
2010 85,815 10,042 12 5,603 7 4,439 - 5 -
2011 24,865 11,159 45 620 2 10,539 - 42 -
2012 814,237 10,656 - 1 - 0 10,656 1
2013 1,755,703 4,703 0 0 4,703 - 0
2014 5,631,971 30,435 1 0 30,435 - 1 -
2015 1,025,250 195,641 19 0 195,641 - 19 -
2016 123,062 126,202 103 0 126,202 - 103 -
2017 727,775 16,285 2 0 16,285 - 2 -
2018 3,928,154 93,720 2 0 93,720 - 2 -
2019 1,566,539 461,622 29 0 461,622 - 29 -
2020 235,620 41,447 18 1,000 0 40,447 - 17 -
2021 469,740 76,731 16 0 76,731 - 16 -

TOTAL 19,710,342 1,081,521 5 13,724 0 1,067,797 - 5 -

THREE-YEAR MOVING AVERAGES
05-07 91,257 444 0 0 444- 0
06-08 1,089,982 3,259 0 0 3,259- 0
07-09 1,071,423 8,063 1 2,167 0 5,896- 1 -
08-10 1,044,552 10,966 1 4,034 0 6,932- 1 -
09-11 44,753 11,871 27 4,241 9 7,630- 17 -
10-12 308,305 3,515 1 2,075 1 1,440- 0
11-13 864,935 1,735 0 207 0 1,529- 0
12-14 2,733,970 8,161 0 0 8,161- 0
13-15 2,804,308 76,927 3 0 76,927- 3 -
14-16 2,260,094 117,426 5 0 117,426- 5 -
15-17 625,362 112,709 18 0 112,709- 18 -
16-18 1,592,997 78,736 5 0 78,736- 5 -
17-19 2,074,156 190,542 9 0 190,542- 9 -
18-20 1,910,105 198,930 10 333 0 198,596- 10 -
19-21 757,300 193,267 26 333 0 192,933- 25 -

FIVE-YEAR AVERAGE
17-21 1,385,566 137,961 10 200 0 137,761- 10 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-111
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 471 of 800

ELECTRIC, GAS AND COMMON PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-112
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 472 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.10 TRANSPORTATION EQUIPMENT - AUTOS

SUMMARY OF BOOK SALVAGE

2010 18,206 0 3,165 17 3,165 17
2011 151,610 0 8,788 6 8,788 6
2012
2013
2014
2015
2016
2017
2018 99,414 0 0 0
2019
2020 39,870 0 37,976 95 37,976 95
2021

TOTAL 309,100 0 49,929 16 49,929 16

THREE-YEAR MOVING AVERAGES
10-12 56,605 0 3,984 7 3,984 7
11-13 50,537 0 2,929 6 2,929 6
12-14
13-15
14-16
15-17
16-18 33,138 0 0 0
17-19 33,138 0 0 0
18-20 46,428 0 12,659 27 12,659 27
19-21 13,290 0 12,659 95 12,659 95

FIVE-YEAR AVERAGE
17-21 27,857 0 7,595 27 7,595 27
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-113
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 473 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

SUMMARY OF BOOK SALVAGE

2005 20,795 20,795
2006 99,753 0 73,057 73 73,057 73
2007 609,838 0 37,379 6 37,379 6
2008 132,241 0 27,160 21 27,160 21
2009 366,736 0 26,847 7 26,847 7
2010 316,866 201 0 60,129 19 59,928 19
2011 616,486 0 67,076 11 67,076 11
2012 522,297 8,861 - 2 - 0 8,861 2
2013 288,412 13,956 - 5 - 148,918 52 162,874 56
2014 405,035 0 128,415 32 128,415 32
2015 1,291,460 0 161,654 13 161,654 13
2016 637,975 0 332,866 52 332,866 52
2017 765,318 0 231,477 30 231,477 30
2018 1,457,118 0 440,718 30 440,718 30
2019 890,745 0 269,414 30 269,414 30
2020 486,836 0 147,248 30 147,248 30
2021 992,123 0 0 0

TOTAL 9,879,239 22,616 - 0 2,173,153 22 2,195,770 22

THREE-YEAR MOVING AVERAGES
05-07 236,530 0 43,744 18 43,744 18
06-08 280,611 0 45,865 16 45,865 16
07-09 369,605 0 30,462 8 30,462 8
08-10 271,948 67 0 38,045 14 37,978 14
09-11 433,363 67 0 51,351 12 51,284 12
10-12 485,216 2,887 - 1 - 42,402 9 45,288 9
11-13 475,732 7,606 - 2 - 71,998 15 79,604 17
12-14 405,248 7,606 - 2 - 92,444 23 100,050 25
13-15 661,635 4,652 - 1 - 146,329 22 150,981 23
14-16 778,156 0 207,645 27 207,645 27
15-17 898,251 0 241,999 27 241,999 27
16-18 953,470 0 335,021 35 335,021 35
17-19 1,037,727 0 313,870 30 313,870 30
18-20 944,900 0 285,793 30 285,793 30
19-21 789,901 0 138,887 18 138,887 18

FIVE-YEAR AVERAGE
17-21 918,428 0 217,772 24 217,772 24
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-114
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 474 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

SUMMARY OF BOOK SALVAGE

2005 8,912 8,912
2006 16,023 6,421- 40 - 35,378 221 41,799 261
2007 280,833 0 23,396 8 23,396 8
2008 215,582 0 34,541 16 34,541 16
2009 204,261 0 18,268 9 18,268 9
2010 533,708 0 105,490 20 105,490 20
2011 338,334 0 26,594 8 26,594 8
2012 455,780 498,491- 109 - 0 498,491 109
2013 213,812 3,059- 1 - 132,371 62 135,431 63
2014 489,515 0 114,146 23 114,146 23
2015 438,471 0 143,692 33 143,692 33
2016 1,112,276 0 295,881 27 295,881 27
2017 293,354 0 73,969 25 73,969 25
2018 1,421,995 0 358,556 25 358,556 25
2019 797,732 0 201,148 25 201,148 25
2020 741,207 0 186,895 25 186,895 25
2021 931,626 0 0 0

TOTAL 8,484,513 507,972- 6 - 1,759,239 21 2,267,211 27

THREE-YEAR MOVING AVERAGES
05-07 98,952 2,140 - 2 - 22,562 23 24,702 25
06-08 170,813 2,140 - 1 - 31,105 18 33,245 19
07-09 233,559 0 25,402 11 25,402 11
08-10 317,850 0 52,766 17 52,766 17
09-11 358,768 0 50,117 14 50,117 14
10-12 442,608 166,164 - 38 - 44,028 10 210,192 47
11-13 335,976 167,184 - 50 - 52,988 16 220,172 66
12-14 386,369 167,184 - 43 - 82,173 21 249,356 65
13-15 380,600 1,020 - 0 130,070 34 131,090 34
14-16 680,088 0 184,573 27 184,573 27
15-17 614,701 0 171,181 28 171,181 28
16-18 942,542 0 242,802 26 242,802 26
17-19 837,694 0 211,225 25 211,225 25
18-20 986,978 0 248,867 25 248,867 25
19-21 823,522 0 129,348 16 129,348 16

FIVE-YEAR AVERAGE
17-21 837,183 0 164,114 20 164,114 20
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-115
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 475 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.40 TRANSPORTATION EQUIPMENT - HEAVY TRUCKS

SUMMARY OF BOOK SALVAGE

2007 74,002 0 0 0
2008
2009
2010 44,618 0 0 0
2011 42,700 42,700
2012 64,802 0 0 0
2013
2014
2015 29,740 0 0 0
2016
2017
2018 103,273 0 131,502 127 131,502 127
2019
2020
2021

TOTAL 316,435 0 174,202 55 174,202 55

THREE-YEAR MOVING AVERAGES
07-09 24,667 0 0 0
08-10 14,873 0 0 0
09-11 14,873 0 14,233 96 14,233 96
10-12 36,473 0 14,233 39 14,233 39
11-13 21,601 0 14,233 66 14,233 66
12-14 21,601 0 0 0
13-15 9,913 0 0 0
14-16 9,913 0 0 0
15-17 9,913 0 0 0
16-18 34,424 0 43,834 127 43,834 127
17-19 34,424 0 43,834 127 43,834 127
18-20 34,424 0 43,834 127 43,834 127
19-21

FIVE-YEAR AVERAGE
17-21 20,655 0 26,300 127 26,300 127
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-116
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 476 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

SUMMARY OF BOOK SALVAGE

2007 63,703 0 113,444 178 113,444 178
2008 166,562 960 1 45,266 27 44,306 27
2009 49,774 0 44,745 90 44,745 90
2010 45,702 0 42,195 92 42,195 92
2011 204,364 0 59,099 29 59,099 29
2012 263,867 1,466 - 1 - 255,816 97 257,282 98
2013 160,558 109 - 0 49,639 31 49,748 31
2014 132,950 0 42,805 32 42,805 32
2015 70,472 0 53,885 76 53,885 76
2016 73,705 0 110,955 151 110,955 151
2017 203,094 0 157,108 77 157,108 77
2018 303,448 0 234,739 77 234,739 77
2019 32,971 0 25,505 77 25,505 77
2020 96,523 0 74,668 77 74,668 77
2021 326,029 0 0 0

TOTAL 2,193,720 615 - 0 1,309,868 60 1,310,484 60

THREE-YEAR MOVING AVERAGES
07-09 93,346 320 0 67,818 73 67,498 72
08-10 87,346 320 0 44,068 50 43,748 50
09-11 99,947 0 48,680 49 48,680 49
10-12 171,311 489 - 0 119,037 69 119,525 70
11-13 209,596 525 - 0 121,518 58 122,043 58
12-14 185,791 525 - 0 116,087 62 116,612 63
13-15 121,326 36 - 0 48,776 40 48,813 40
14-16 92,375 0 69,215 75 69,215 75
15-17 115,757 0 107,316 93 107,316 93
16-18 193,416 0 167,601 87 167,601 87
17-19 179,838 0 139,117 77 139,117 77
18-20 144,314 0 111,637 77 111,637 77
19-21 151,841 0 33,391 22 33,391 22

FIVE-YEAR AVERAGE
17-21 192,413 0 98,404 51 98,404 51
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-117
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 477 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.30 POWER OPERATED EQUIPMENT - MEDIUM TRUCKS

SUMMARY OF BOOK SALVAGE

2007 144,702 0 0 0
2008 282,405 0 0 0
2009 222,780 0 0 0
2010 992,096 0 0 0
2011 115,059 0 0 0
2012 1,038,903 34,146 - 3 - 0 34,146 3
2013
2014
2015
2016
2017 145,306 0 98,589 68 98,589 68
2018
2019 354,855 0 240,766 68 240,766 68
2020 477,073 0 323,691 68 323,691 68
2021 783,800 0 0 0

TOTAL 4,556,979 34,146 - 1 - 663,046 15 697,192 15

THREE-YEAR MOVING AVERAGES
07-09 216,629 0 0 0
08-10 499,094 0 0 0
09-11 443,312 0 0 0
10-12 715,353 11,382 - 2 - 0 11,382 2
11-13 384,654 11,382 - 3 - 0 11,382 3
12-14 346,301 11,382 - 3 - 0 11,382 3
13-15
14-16
15-17 48,435 0 32,863 68 32,863 68
16-18 48,435 0 32,863 68 32,863 68
17-19 166,720 0 113,119 68 113,119 68
18-20 277,309 0 188,152 68 188,152 68
19-21 538,576 0 188,152 35 188,152 35

FIVE-YEAR AVERAGE
17-21 352,207 0 132,609 38 132,609 38
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-118
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 478 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.40 POWER OPERATED EQUIPMENT - HEAVY TRUCKS

SUMMARY OF BOOK SALVAGE

2007 303,616 0 15,120 5 15,120 5
2008 702,313 0 0 0
2009 171,497 0 8,920 5 8,920 5
2010 1,250,480 942 0 9,680 1 8,738 1
2011 771,024 0 0 0
2012 1,538,222 9,127 - 1 - 0 9,127 1
2013
2014
2015
2016
2017 568,533 0 147,097 26 147,097 26
2018 295,785 0 0 0
2019 76,529 76,529
2020 472,809 0 122,330 26 122,330 26
2021

TOTAL 6,074,279 8,186 - 0 379,677 6 387,862 6

THREE-YEAR MOVING AVERAGES
07-09 392,475 0 8,013 2 8,013 2
08-10 708,097 314 0 6,200 1 5,886 1
09-11 731,000 314 0 6,200 1 5,886 1
10-12 1,186,575 2,729 - 0 3,227 0 5,955 1
11-13 769,749 3,042 - 0 0 3,042 0
12-14 512,741 3,042 - 1 - 0 3,042 1
13-15
14-16
15-17 189,511 0 49,032 26 49,032 26
16-18 288,106 0 49,032 17 49,032 17
17-19 288,106 0 74,542 26 74,542 26
18-20 256,198 0 66,286 26 66,286 26
19-21 157,603 0 66,286 42 66,286 42

FIVE-YEAR AVERAGE
17-21 267,425 0 69,191 26 69,191 26
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-119
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 479 of 800
AVISTA CORPORATION
ELECTRIC, GAS AND COMMON PLANT

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

SUMMARY OF BOOK SALVAGE

2006 55,893 1,211 2 0 1,211 - 2 -
2007 237,453 0 15,170 6 15,170 6
2008 191,103 0 1 0 1 0
2009 465,646 0 0 0
2010 989,807 0 31,500 3 31,500 3
2011 1,210,405 0 0 0
2012
2013
2014
2015
2016
2017 55,714 0 94,789 170 94,789 170
2018 88,136 0 149,951 170 149,951 170
2019 355,369 0 604,609 170 604,609 170
2020 29,896 0 50,863 170 50,863 170
2021 94,759 0 0 0

TOTAL 3,774,181 1,211 0 946,883 25 945,672 25

THREE-YEAR MOVING AVERAGES
06-08 161,483 404 0 5,057 3 4,653 3
07-09 298,067 0 5,057 2 5,057 2
08-10 548,852 0 10,500 2 10,500 2
09-11 888,619 0 10,500 1 10,500 1
10-12 733,404 0 10,500 1 10,500 1
11-13 403,468 0 0 0
12-14
13-15
14-16
15-17 18,571 0 31,596 170 31,596 170
16-18 47,950 0 81,580 170 81,580 170
17-19 166,406 0 283,116 170 283,116 170
18-20 157,801 0 268,474 170 268,474 170
19-21 160,008 0 218,491 137 218,491 137

FIVE-YEAR AVERAGE
17-21 124,775 0 180,042 144 180,042 144

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021VIII-120
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 480 of 800

PART IX. DETAILED DEPRECIATION
CALCULATIONS

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-1
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 481 of 800

ELECTRIC PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-2
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 482 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 310.30 REMOVING OTHER PROPERTY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0

1983 138,174.50 95,850 125,750 12,424 17.00 731

138,174.50 95,850 125,750 12,424 731

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.0 0.53
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-3
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 483 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 310.40 EASEMENTS, PERMITS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0

1983 10,000.00 6,937 3,259 6,741 17.00 397
2020 279,111.15 22,630 10,632 268,479 17.00 15,793

289,111.15 29,567 13,891 275,220 16,190

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.0 5.60
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-4
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 484 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5

1983 19,438,723.86 14,244,191 18,190,493 2,220,167 15.68 141,592
1984 45,988.97 33,426 42,687 5,602 15.74 356
1985 579,051.87 417,407 533,048 74,956 15.79 4,747
1986 82,675.22 59,057 75,419 11,390 15.85 719
1987 18,470.17 13,073 16,695 2,699 15.90 170
1989 130,640.34 90,643 115,755 21,417 16.00 1,339
1992 37,117.47 24,883 31,777 7,197 16.15 446
1994 1,751.62 1,144 1,461 378 16.24 23
2001 9,987.39 5,766 7,363 3,123 16.52 189
2002 54,559.78 30,789 39,319 17,969 16.55 1,086
2003 747.01 411 525 259 16.58 16
2005 1,920.62 999 1,276 741 16.65 45
2007 40,820.57 19,846 25,344 17,517 16.70 1,049
2008 373,413.39 174,446 222,776 169,308 16.73 10,120
2009 21,777.27 9,737 12,435 10,432 16.76 622
2010 236,067.08 100,536 128,389 119,481 16.78 7,120
2012 104,084.80 39,367 50,273 59,016 16.82 3,509
2014 170,984.38 55,225 70,525 109,009 16.86 6,466
2015 2,597,860.62 757,524 967,393 1,760,360 16.88 104,287
2016 487,892.48 125,613 160,414 351,873 16.90 20,821
2017 263,027.18 58,047 74,129 202,050 16.91 11,949
2018 244,530.79 43,882 56,039 200,718 16.93 11,856
2019 45,351.03 6,124 7,821 39,798 16.94 2,349
2020 84,377.21 7,203 9,199 79,398 16.95 4,684
2021 216,451.07 6,509 8,312 218,961 16.96 12,910

25,288,272.19 16,325,848 20,848,866 5,703,820 348,470

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1984 16,491,756.21 14,620,968 15,096,613 1,889,895 5.86 322,508
1985 137,682.86 121,608 125,564 16,249 5.87 2,768
1987 240,876.56 211,096 217,963 30,140 5.88 5,126
1988 967.63 844 871 125 5.89 21
1989 183,788.73 159,614 164,807 24,496 5.90 4,152
1990 14,886.04 12,868 13,287 2,046 5.90 347
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-5
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 485 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1991 37,591.79 32,324 33,376 5,344 5.91 904
1992 14,811.06 12,669 13,081 2,174 5.91 368
1993 20,578.84 17,497 18,066 3,130 5.92 529
1994 7,781.77 6,577 6,791 1,224 5.92 207
1998 18,751.35 15,384 15,884 3,429 5.94 577
1999 4,489.67 3,650 3,769 856 5.95 144
2000 4,349.61 3,502 3,616 864 5.95 145
2001 44,043.35 35,080 36,221 9,143 5.96 1,534
2002 40,910.53 32,219 33,267 8,871 5.96 1,488
2004 50,376.21 38,632 39,889 11,999 5.97 2,010
2005 4,831.25 3,649 3,768 1,208 5.97 202
2006 73.11 54 56 20 5.97 3
2007 5.20 4 4 1 5.98
2008 15,589.04 11,118 11,480 4,577 5.98 765
2009 14,065.83 9,792 10,111 4,377 5.98 732
2010 17,332.63 11,738 12,120 5,733 5.98 959
2011 103,196.76 67,635 69,835 36,457 5.99 6,086
2012 41,913.55 26,455 27,316 15,855 5.99 2,647
2017 2,186,046.33 963,764 995,117 1,256,511 6.00 209,418
2018 83,607.41 31,727 32,759 53,356 6.00 8,893
2019 41,099.75 12,451 12,856 29,477 6.00 4,913
2020 57,222.52 11,788 12,171 46,768 6.00 7,795
2021 274,110.49 21,717 22,423 259,910 6.00 43,318

20,152,736.08 16,496,424 17,033,081 3,724,237 628,559

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1900 25,184.57 24,810 25,080 860 3.26 264
1984 31,103,499.80 28,905,988 29,220,396 2,816,209 3.94 714,774
1985 259,670.28 240,728 243,346 24,114 3.94 6,120
1987 454,293.89 418,791 423,346 44,577 3.95 11,285
1988 1,824.96 1,677 1,695 184 3.95 47
1989 346,626.07 317,509 320,963 36,062 3.96 9,107
1990 28,075.11 25,632 25,911 3,007 3.96 759
1991 70,898.22 64,499 65,201 7,825 3.96 1,976
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-6
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 486 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1992 27,933.71 25,318 25,593 3,178 3.96 803
1993 38,811.74 35,023 35,404 4,572 3.97 1,152
1994 14,676.44 13,187 13,330 1,786 3.97 450
1998 35,365.10 31,108 31,446 4,980 3.98 1,251
1999 8,467.53 7,401 7,482 1,240 3.98 312
2000 8,203.39 7,121 7,198 1,251 3.98 314
2001 83,065.89 71,573 72,351 13,206 3.98 3,318
2002 77,157.37 65,938 66,655 12,817 3.98 3,220
2004 95,009.68 79,623 80,489 17,371 3.99 4,354
2005 9,111.75 7,551 7,633 1,752 3.99 439
2006 137.89 113 114 28 3.99 7
2007 9.80 8 8 2 3.99 1
2008 29,400.96 23,363 23,617 6,666 3.99 1,671
2009 26,528.17 20,704 20,929 6,395 3.99 1,603
2010 32,689.37 24,986 25,258 8,412 3.99 2,108
2011 194,629.30 145,229 146,809 53,660 3.99 13,449
2012 53,864.48 39,017 39,441 16,039 4.00 4,010
2017 4,122,889.67 2,248,180 2,272,633 1,973,943 4.00 493,486
2018 144,795.04 69,599 70,356 78,783 4.00 19,696
2019 90,403.03 35,814 36,204 56,912 4.00 14,228
2020 108,112.75 30,370 30,700 80,656 4.00 20,164
2021 521,608.11 59,695 60,344 476,912 4.00 119,228

38,012,944.07 33,040,555 33,399,934 5,753,398 1,449,596

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1986 16,590,120.92 14,737,615 15,344,807 1,908,918 5.88 324,646
1987 12,672.74 11,214 11,676 1,504 5.88 256
1989 14,929.96 13,092 13,631 1,896 5.90 321
1990 17,733.17 15,478 16,116 2,327 5.90 394
1991 30,760.14 26,706 27,806 4,184 5.91 708
1992 52,524.57 45,364 47,233 7,393 5.91 1,251
1993 18,983.78 16,297 16,968 2,775 5.92 469
1994 8,438.40 7,201 7,498 1,278 5.92 216
1997 616.31 515 536 105 5.94 18
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-7
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 487 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1998 1,283.87 1,064 1,108 227 5.94 38
1999 4,489.67 3,685 3,837 832 5.95 140
2000 8,481.97 6,896 7,180 1,641 5.95 276
2001 15,329.55 12,329 12,837 3,106 5.96 521
2002 40,910.53 32,532 33,872 8,675 5.96 1,456
2003 179,267.90 140,806 146,607 39,831 5.96 6,683
2004 55,771.54 43,185 44,964 13,038 5.97 2,184
2005 4,831.25 3,685 3,837 1,188 5.97 199
2006 73.11 55 57 19 5.97 3
2007 5.20 4 4 1 5.98
2008 15,589.39 11,226 11,689 4,524 5.98 757
2009 14,065.83 9,887 10,294 4,334 5.98 725
2010 17,332.63 11,852 12,340 5,686 5.98 951
2011 93,920.58 62,153 64,714 32,964 5.99 5,503
2012 35,882.89 22,869 23,811 13,507 5.99 2,255
2017 1,119,824.18 498,491 519,029 645,588 6.00 107,598
2018 88,135.38 33,770 35,161 56,499 6.00 9,416
2019 78,352.00 23,967 24,954 56,532 6.00 9,422
2020 46,675.20 9,708 10,108 38,434 6.00 6,406
2021 209,412.64 16,752 17,442 200,347 6.00 33,391

18,776,415.30 15,818,398 16,470,119 3,057,353 516,203

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

1986 31,289,015.93 29,203,866 28,661,194 3,879,383 3.95 982,122
1987 23,900.82 22,247 21,834 3,023 3.95 765
1989 28,157.95 26,043 25,559 3,725 3.96 941
1990 33,444.81 30,831 30,258 4,525 3.96 1,143
1991 58,013.71 53,290 52,300 8,035 3.96 2,029
1992 99,061.49 90,657 88,972 14,052 3.96 3,548
1993 35,803.47 32,622 32,016 5,220 3.97 1,315
1994 15,914.85 14,439 14,171 2,381 3.97 600
1997 1,162.37 1,039 1,020 189 3.97 48
1998 2,421.37 2,151 2,111 407 3.98 102
1999 8,467.54 7,473 7,334 1,472 3.98 370
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-8
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 488 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 75-S1.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

2000 15,997.03 14,022 13,761 2,875 3.98 722
2001 28,911.58 25,153 24,686 5,382 3.98 1,352
2002 77,157.37 66,578 65,341 14,903 3.98 3,744
2003 338,099.79 289,119 283,747 67,877 3.98 17,055
2004 105,185.29 89,006 87,352 22,041 3.99 5,524
2005 9,111.75 7,625 7,483 1,993 3.99 499
2006 137.89 114 112 32 3.99 8
2007 9.80 8 8 2 3.99 1
2008 29,401.61 23,590 23,152 7,426 3.99 1,861
2009 26,528.17 20,906 20,518 7,072 3.99 1,772
2010 32,689.37 25,228 24,759 9,238 3.99 2,315
2011 177,134.47 133,458 130,978 53,242 3.99 13,344
2012 67,675.22 49,497 48,577 21,805 4.00 5,451
2017 2,111,991.63 1,162,834 1,141,226 1,055,245 4.00 263,811
2018 149,732.74 72,671 71,321 84,401 4.00 21,100
2019 164,262.96 65,706 64,485 106,348 4.00 26,587
2020 88,185.22 25,013 24,548 67,164 4.00 16,791
2021 399,397.74 46,152 45,294 370,079 4.00 92,520

35,416,973.94 31,601,338 31,014,115 5,819,538 1,467,440

137,647,341.58 113,282,563 118,766,116 24,058,346 4,410,268

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.5 3.20
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-9
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 489 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 311.10 STRUCTURES AND IMPROVEMENTS - LANDFILL

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 55-S3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. 0

1990 883,460.44 593,677 794,378 89,082 15.00 5,939
1991 753,698.55 499,619 668,523 85,176 15.18 5,611
1993 1,006,829.80 648,499 867,734 139,096 15.51 8,968
1999 308,503.84 178,611 238,993 69,511 16.29 4,267
2003 560,042.04 294,862 394,545 165,498 16.62 9,958
2004 24,078.00 12,317 16,481 7,597 16.69 455
2005 27,901.73 13,846 18,527 9,375 16.74 560
2007 17,536.29 8,113 10,856 6,681 16.83 397
2008 10,395.19 4,622 6,185 4,211 16.86 250
2009 14,860.89 6,320 8,457 6,404 16.89 379
2010 8,241.15 3,336 4,464 3,777 16.91 223
2011 16,864.72 6,456 8,639 8,226 16.93 486
2012 669.38 240 321 348 16.95 21
2021 15,769.14 451 603 15,166 17.00 892

3,648,851.16 2,270,969 3,038,704 610,147 38,406

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.9 1.05
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-10
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 490 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 55-R1
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5

1983 28,203,333.08 19,835,418 23,151,897 6,461,602 14.72 438,968
1984 287,713.29 200,669 234,221 67,878 14.79 4,589
1986 873,028.19 598,033 698,024 218,656 14.93 14,645
1987 13,547.23 9,190 10,727 3,498 15.00 233
1988 18,631.24 12,515 14,608 4,955 15.06 329
1990 58,645.05 38,554 45,000 16,577 15.18 1,092
1992 262,878.38 168,771 196,989 79,033 15.29 5,169
1994 65,243.65 40,779 47,597 20,909 15.40 1,358
1995 101,877.17 62,798 73,298 33,673 15.44 2,181
1998 1,159,154.25 680,232 793,967 423,145 15.58 27,159
2000 3,442.15 1,944 2,269 1,345 15.66 86
2001 188,672.94 104,311 121,752 76,355 15.70 4,863
2002 41,091.12 22,212 25,926 17,220 15.73 1,095
2003 68,015.41 35,844 41,837 29,579 15.77 1,876
2004 22,006.69 11,292 13,180 9,927 15.80 628
2005 395,813.71 197,250 230,230 185,374 15.83 11,710
2006 189,882.51 91,639 106,961 92,416 15.86 5,827
2007 114,691.56 53,448 62,384 58,042 15.89 3,653
2008 162,245.77 72,695 84,850 85,508 15.92 5,371
2009 576,445.13 247,403 288,769 316,499 15.94 19,856
2010 940,141.14 384,287 448,540 538,608 15.97 33,726
2011 138,659.27 53,684 62,660 82,932 15.99 5,186
2012 1,174,339.48 426,465 497,770 735,287 16.02 45,898
2013 564,965.02 191,050 222,994 370,220 16.04 23,081
2014 2,381,170.49 738,768 862,290 1,637,939 16.07 101,925
2015 1,174,024.48 329,508 384,602 848,124 16.09 52,711
2016 154,794.18 38,379 44,796 117,738 16.11 7,308
2017 537,458.92 114,373 133,496 430,836 16.13 26,710
2018 3,536,228.20 614,025 716,690 2,996,350 16.15 185,533
2019 2,187,766.31 284,801 332,420 1,964,735 16.18 121,430
2020 362,385.17 29,870 34,864 345,640 16.20 21,336
2021 843,394.42 24,424 28,508 857,056 16.22 52,839

46,801,685.60 25,714,631 30,014,114 19,127,656 1,228,371

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-11
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 491 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 55-R1
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1984 21,877,622.96 19,074,539 19,891,813 2,642,139 5.74 460,303
1985 50,813.63 44,140 46,031 6,307 5.75 1,097
1986 315,401.86 272,915 284,608 40,256 5.76 6,989
1987 296,579.64 255,574 266,524 38,953 5.77 6,751
1988 38,365.12 32,917 34,327 5,189 5.78 898
1989 83,008.56 70,917 73,956 11,543 5.78 1,997
1990 22,718.96 19,315 20,143 3,258 5.79 563
1991 65,530.20 55,421 57,796 9,701 5.80 1,673
1992 24,429.90 20,553 21,434 3,729 5.80 643
1993 14,694.33 12,289 12,816 2,320 5.81 399
1994 4,890.06 4,064 4,238 799 5.82 137
1995 10,724.90 8,856 9,235 1,811 5.82 311
1996 28,147.85 23,076 24,065 4,928 5.83 845
1997 23,694.32 19,282 20,108 4,297 5.83 737
1999 33,301.62 26,640 27,781 6,519 5.84 1,116
2000 42,431.70 33,611 35,051 8,654 5.85 1,479
2001 338,431.67 265,318 276,686 71,899 5.85 12,290
2002 112,677.87 87,363 91,106 24,952 5.85 4,265
2003 189,234.02 144,838 151,044 43,867 5.86 7,486
2004 443,828.36 335,155 349,515 107,628 5.86 18,367
2005 154,735.65 115,093 120,024 39,353 5.86 6,716
2006 149,466.25 109,280 113,962 39,988 5.87 6,812
2007 317,932.98 228,129 237,903 89,567 5.87 15,258
2008 254,858.56 179,078 186,751 75,753 5.87 12,905
2009 271,110.25 185,845 193,808 85,436 5.88 14,530
2010 211,861.53 141,291 147,345 70,873 5.88 12,053
2011 156,682.91 101,249 105,587 55,796 5.88 9,489
2012 5,129.26 3,190 3,327 1,956 5.89 332
2016 133,878.22 64,994 67,779 70,116 5.90 11,884
2017 2,637,816.94 1,148,455 1,197,662 1,519,289 5.90 257,507
2018 927,711.59 347,378 362,262 593,281 5.90 100,556
2019 455,167.17 135,799 141,617 327,205 5.91 55,365
2020 154,022.56 31,254 32,593 126,050 5.91 21,328
2021 577,899.73 45,571 47,524 547,713 5.91 92,676

30,424,801.13 23,643,389 24,656,421 6,681,124 1,145,757

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-12
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 492 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 55-R1
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1984 41,261,260.04 37,909,195 38,868,558 3,630,540 3.89 933,301
1985 95,834.64 87,838 90,061 8,649 3.89 2,223
1986 594,848.80 543,656 557,414 55,280 3.90 14,174
1987 559,350.07 509,829 522,731 53,399 3.90 13,692
1988 72,356.72 65,762 67,426 7,101 3.90 1,821
1989 156,554.39 141,804 145,393 15,858 3.91 4,056
1990 42,848.02 38,683 39,662 4,472 3.91 1,144
1991 123,590.16 111,190 114,004 13,294 3.91 3,400
1992 46,074.87 41,299 42,344 5,113 3.91 1,308
1993 27,713.55 24,732 25,358 3,187 3.92 813
1994 9,222.66 8,196 8,403 1,096 3.92 280
1995 20,227.19 17,893 18,346 2,488 3.92 635
1996 53,086.94 46,729 47,912 6,768 3.92 1,727
1997 44,687.55 39,111 40,101 5,927 3.93 1,508
1999 62,806.96 54,310 55,684 9,007 3.93 2,292
2000 80,026.30 68,736 70,475 11,952 3.93 3,041
2001 638,283.12 544,163 557,934 99,498 3.93 25,318
2002 212,510.78 179,614 184,159 34,727 3.94 8,814
2003 356,895.91 298,927 306,492 61,111 3.94 15,510
2004 837,061.58 694,257 711,826 150,347 3.94 38,159
2005 291,831.85 239,381 245,439 55,148 3.94 13,997
2006 281,893.75 228,413 234,193 56,157 3.94 14,253
2007 599,622.52 479,192 491,319 126,292 3.94 32,054
2008 480,663.94 378,140 387,710 107,374 3.94 27,252
2009 511,314.75 394,822 404,814 121,840 3.95 30,846
2010 399,571.47 302,232 309,881 101,678 3.95 25,741
2011 295,504.42 218,187 223,709 80,661 3.95 20,421
2012 9,673.77 6,943 7,119 2,845 3.95 720
2016 252,494.70 149,251 153,028 107,041 3.95 27,099
2017 3,541,437.37 1,911,530 1,959,905 1,687,776 3.96 426,206
2018 1,461,846.39 695,574 713,177 792,525 3.96 200,133
2019 1,146,266.95 450,125 461,516 719,139 3.96 181,601
2020 291,000.76 81,143 83,196 216,534 3.96 54,680
2021 1,102,499.89 125,038 128,202 1,007,373 3.96 254,387

55,960,862.78 47,085,895 48,277,491 9,362,198 2,382,606

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-13
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 493 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 55-R1
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1986 12,931,872.47 11,298,494 11,465,449 1,983,699 5.76 344,392
1987 201,100.73 174,979 177,565 31,580 5.77 5,473
1989 30,379.15 26,206 26,593 5,001 5.78 865
1990 54,569.00 46,842 47,534 9,218 5.79 1,592
1991 33,203.76 28,354 28,773 5,759 5.80 993
1992 34,484.50 29,294 29,727 6,137 5.80 1,058
1993 3,138.00 2,650 2,689 574 5.81 99
1994 16,775.79 14,077 14,285 3,162 5.82 543
1995 10,435.91 8,701 8,830 2,024 5.82 348
1996 39,119.84 32,383 32,862 7,823 5.83 1,342
1999 17,733.51 14,324 14,536 3,907 5.84 669
2000 85,099.01 68,063 69,069 19,434 5.85 3,322
2001 31,825.73 25,192 25,564 7,535 5.85 1,288
2002 274,896.60 215,206 218,386 67,506 5.85 11,539
2003 358,680.64 277,197 281,293 91,735 5.86 15,654
2004 329,976.00 251,599 255,317 87,858 5.86 14,993
2005 244,839.50 183,881 186,598 68,035 5.86 11,610
2006 167,490.46 123,647 125,474 48,716 5.87 8,299
2007 182,998.61 132,584 134,543 55,775 5.87 9,502
2008 241,465.29 171,314 173,845 77,278 5.87 13,165
2009 698,661.81 483,580 490,726 235,883 5.88 40,116
2010 257,168.15 173,172 175,731 91,724 5.88 15,599
2011 169,970.35 110,901 112,540 64,229 5.88 10,923
2012 28,307.84 17,779 18,042 11,398 5.89 1,935
2016 471,107.28 230,929 234,341 255,610 5.90 43,324
2017 2,144,257.10 942,633 956,562 1,273,465 5.90 215,842
2018 942,758.90 356,440 361,707 618,762 5.90 104,875
2019 490,554.28 147,778 149,962 360,215 5.91 60,950
2020 197,093.66 40,383 40,980 163,998 5.91 27,749
2021 875,621.38 69,719 70,749 839,897 5.91 142,115

21,565,585.25 15,698,301 15,930,270 6,497,938 1,110,174

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-14
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 494 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 312.00 BOILER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 55-R1
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

1986 24,389,548.78 22,506,988 21,266,113 4,099,018 3.90 1,051,030
1987 379,276.55 349,055 329,811 64,637 3.90 16,574
1989 57,295.16 52,401 49,512 10,075 3.91 2,577
1990 102,917.28 93,815 88,643 18,391 3.91 4,704
1991 62,622.39 56,886 53,750 11,378 3.91 2,910
1992 65,037.88 58,862 55,617 12,023 3.91 3,075
1993 5,918.29 5,333 5,039 1,116 3.92 285
1994 31,639.18 28,390 26,825 6,080 3.92 1,551
1995 19,682.16 17,580 16,611 3,859 3.92 984
1996 73,780.12 65,575 61,960 14,772 3.92 3,768
1999 33,445.46 29,202 27,592 7,191 3.93 1,830
2000 160,496.99 139,192 131,518 35,399 3.93 9,007
2001 60,023.42 51,669 48,820 13,604 3.93 3,462
2002 518,455.78 442,452 418,058 121,136 3.94 30,745
2003 676,472.71 572,098 540,557 162,975 3.94 41,364
2004 622,335.70 521,175 492,441 154,788 3.94 39,286
2005 461,768.00 382,453 361,367 118,871 3.94 30,170
2006 315,887.54 258,443 244,194 84,329 3.94 21,403
2007 345,135.89 278,495 263,141 95,801 3.94 24,315
2008 455,404.21 361,747 341,803 131,818 3.94 33,456
2009 1,317,678.19 1,027,350 970,709 399,676 3.95 101,184
2010 485,019.85 370,426 350,003 154,417 3.95 39,093
2011 320,564.54 238,989 225,813 107,574 3.95 27,234
2012 53,388.66 38,692 36,559 18,965 3.95 4,801
2016 888,509.67 530,303 501,066 422,984 3.95 107,085
2017 2,741,338.07 1,494,034 1,411,664 1,439,328 3.96 363,467
2018 1,427,766.50 685,954 648,135 836,742 3.96 211,298
2019 1,275,466.32 505,722 477,840 848,645 3.96 214,304
2020 372,376.59 104,842 99,062 288,210 3.96 72,780
2021 1,672,639.65 191,541 180,981 1,558,564 3.96 393,577

39,391,891.53 31,459,664 29,725,202 11,242,365 2,857,319

194,144,826.29 143,601,880 148,603,498 52,911,281 8,724,227

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.1 4.49
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-15
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 495 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 313.00 ENGINES AND ENGINE-DRIVEN GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

2011 1,172.90 766 661 547 5.95 92
2021 174,287.75 13,595 11,732 167,784 5.98 28,058

175,460.65 14,361 12,394 168,331 28,150

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

2011 2,212.10 1,646 1,543 736 3.98 185
2021 330,910.55 37,956 35,577 305,261 3.99 76,507

333,122.65 39,602 37,119 305,997 76,692

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

2011 1,172.90 773 1,220
2021 10,221.39 805 6,604 4,026 5.98 673

11,394.29 1,578 7,824 4,026 673

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

2011 2,212.10 1,662 2,301
2021 18,870.62 2,185 24,178 4,553 -

21,082.72 3,847 26,479 4,553 -

541,060.31 59,388 83,816 473,801 105,515

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.5 19.50
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-16
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 496 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5

1983 10,985,668.05 7,642,136 9,691,308 1,843,643 11.94 154,409
1988 67,815.27 44,650 56,623 14,584 12.74 1,145
1993 1,769.00 1,092 1,385 473 13.41 35
1994 583,202.46 354,736 449,855 162,507 13.53 12,011
1998 273,930.09 155,799 197,575 90,051 13.97 6,446
1999 18,428.50 10,278 13,034 6,316 14.07 449
2003 127,085.31 64,646 81,980 51,459 14.43 3,566
2007 30,962.40 13,877 17,598 14,913 14.73 1,012
2009 121,846.55 50,213 63,677 64,262 14.86 4,324
2011 71,733.33 26,635 33,777 41,543 14.97 2,775
2014 478,816.20 142,486 180,692 322,065 15.12 21,301
2015 239,967.65 64,629 81,959 170,007 15.16 11,214
2017 4,377,326.20 891,523 1,130,577 3,465,615 15.25 227,253
2018 66,004.34 10,953 13,890 55,415 15.29 3,624
2019 881,266.84 110,142 139,676 785,655 15.32 51,283
2020 306,266.71 24,202 30,692 290,888 15.36 18,938

18,632,088.90 9,607,997 12,184,298 7,379,396 519,785

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1984 3,735,579.08 3,194,855 3,440,649 406,997 5.39 75,510
1985 5,076.70 4,325 4,658 571 5.42 105
1987 2,862.61 2,420 2,606 342 5.46 63
1988 12,477.50 10,505 11,313 1,539 5.48 281
1989 10,989.13 9,211 9,920 1,399 5.50 254
1990 14,243.55 11,882 12,796 1,875 5.52 340
1991 13,843.18 11,489 12,373 1,886 5.54 340
1992 137,169.93 113,220 121,931 19,355 5.56 3,481
1993 193,196.13 158,599 170,801 28,191 5.57 5,061
1994 85,200.87 69,507 74,854 12,902 5.59 2,308
1995 73,037.69 59,210 63,765 11,464 5.60 2,047
1996 17,825.90 14,346 15,450 2,911 5.62 518
1997 19,647.87 15,696 16,904 3,334 5.63 592
1998 55,859.50 44,269 47,675 9,860 5.64 1,748
2001 40,020.06 30,810 33,180 8,040 5.68 1,415
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-17
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 497 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

2002 2,200.92 1,676 1,805 462 5.69 81
2003 120,443.05 90,544 97,510 26,546 5.70 4,657
2004 295,179.11 218,893 235,733 68,301 5.71 11,962
2005 25,827.76 18,863 20,314 6,288 5.72 1,099
2006 132,752.46 95,325 102,659 34,076 5.73 5,947
2007 627,874.63 442,654 476,709 170,002 5.73 29,669
2008 82,771.23 57,114 61,508 23,746 5.74 4,137
2009 111,657.89 75,194 80,979 34,029 5.75 5,918
2010 7,642.07 5,010 5,395 2,476 5.75 431
2011 1,441,839.63 915,205 985,616 499,479 5.76 86,715
2012 128,670.11 78,734 84,791 47,739 5.76 8,288
2017 750,129.44 321,215 345,927 426,706 5.79 73,697
2020 3,919.23 785 845 3,191 5.80 550
2021 182,870.95 14,097 15,182 173,176 5.81 29,807

8,330,808.18 6,085,653 6,553,849 2,026,883 357,021

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1984 7,045,312.92 6,381,300 5,981,447 1,275,225 3.73 341,883
1985 9,574.68 8,652 8,110 1,752 3.74 468
1987 5,398.90 4,853 4,549 1,012 3.76 269
1988 23,532.61 21,092 19,770 4,468 3.77 1,185
1989 20,725.54 18,518 17,358 3,990 3.78 1,056
1990 26,863.38 23,923 22,424 5,245 3.79 1,384
1991 26,108.28 23,168 21,716 5,175 3.80 1,362
1992 258,702.87 228,794 214,458 52,006 3.80 13,686
1993 364,368.47 320,930 300,821 74,479 3.81 19,548
1994 160,689.08 140,908 132,079 33,431 3.82 8,752
1995 137,749.29 120,224 112,691 29,191 3.83 7,622
1996 33,619.70 29,206 27,376 7,252 3.83 1,893
1997 37,055.95 32,015 30,009 8,159 3.84 2,125
1998 105,351.19 90,520 84,848 23,664 3.84 6,162
2001 75,477.96 63,520 59,540 18,202 3.86 4,716
2002 4,150.93 3,466 3,249 1,027 3.86 266
2003 227,155.95 187,914 176,139 57,831 3.87 14,943
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-18
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 498 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

2004 556,708.64 456,119 427,539 145,871 3.87 37,693
2005 48,711.24 39,453 36,981 13,192 3.88 3,400
2006 250,371.54 200,344 187,790 70,092 3.88 18,065
2007 1,184,173.37 934,789 876,215 343,484 3.88 88,527
2008 156,106.77 121,253 113,655 47,135 3.89 12,117
2009 210,587.11 160,692 150,623 66,282 3.89 17,039
2010 14,412.93 10,776 10,101 4,745 3.89 1,220
2011 2,719,313.68 1,985,357 1,860,954 939,939 3.89 241,630
2012 242,672.21 172,030 161,251 88,702 3.90 22,744
2018 1,414,746.29 665,848 624,126 833,063 3.91 213,060
2020 7,404.73 2,042 1,914 5,713 3.91 1,461
2021 347,307.53 38,298 35,898 321,829 3.92 82,099

15,714,353.74 12,486,004 11,703,630 4,482,154 1,166,375

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1986 2,246,229.84 1,925,069 1,785,836 550,243 5.44 101,148
1987 7,819.65 6,676 6,193 1,939 5.46 355
1989 10,722.89 9,075 8,419 2,733 5.50 497
1990 2,312.84 1,948 1,807 598 5.52 108
1991 12,644.80 10,596 9,830 3,321 5.54 599
1992 17,943.27 14,954 13,872 4,789 5.56 861
1993 67,419.97 55,884 51,842 18,275 5.57 3,281
1994 34,990.95 28,823 26,738 9,652 5.59 1,727
1995 212,335.95 173,808 161,237 59,592 5.60 10,641
1996 284,231.12 230,958 214,254 81,347 5.62 14,475
1997 157,887.93 127,358 118,147 46,057 5.63 8,181
1998 39,787.92 31,838 29,535 11,844 5.64 2,100
1999 15,223.48 12,070 11,197 4,635 5.66 819
2000 97,286.80 76,408 70,882 30,297 5.67 5,343
2001 82,946.46 64,477 59,814 26,451 5.68 4,657
2002 34,525.29 26,539 24,620 11,287 5.69 1,984
2003 130,997.18 99,434 92,242 43,995 5.70 7,718
2004 11,870.33 8,888 8,245 4,100 5.71 718
2005 168,447.85 124,215 115,231 59,955 5.72 10,482
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-19
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 499 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

2006 152,006.43 110,210 102,239 55,848 5.73 9,747
2007 51,629.53 36,752 34,094 19,601 5.73 3,421
2008 70,826.31 49,347 45,778 27,881 5.74 4,857
2009 420,748.38 286,097 265,405 172,174 5.75 29,943
2010 6,926.53 4,585 4,253 2,950 5.75 513
2011 9,598.83 6,152 5,707 4,276 5.76 742
2012 7,955.58 4,915 4,560 3,714 5.76 645
2014 184,355.97 103,145 95,685 96,045 5.78 16,617
2017 664,605.90 287,355 266,572 424,618 5.79 73,336
2020 3,919.23 793 736 3,340 5.80 576
2021 809,903.70 63,038 58,479 783,821 5.81 134,909

6,018,100.91 3,981,407 3,693,446 2,565,379 451,000

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

1986 4,236,395.97 3,855,297 3,166,818 1,239,034 3.75 330,409
1987 14,747.89 13,385 10,995 4,343 3.76 1,155
1989 20,223.40 18,245 14,987 6,046 3.78 1,599
1990 4,362.01 3,922 3,222 1,315 3.79 347
1991 23,848.14 21,367 17,551 7,251 3.80 1,908
1992 33,841.07 30,219 24,822 10,372 3.80 2,729
1993 127,154.27 113,083 92,889 39,352 3.81 10,329
1994 65,993.04 58,431 47,996 20,636 3.82 5,402
1995 400,466.22 352,908 289,886 126,599 3.83 33,055
1996 536,060.71 470,209 386,239 171,264 3.83 44,716
1997 297,777.09 259,763 213,375 96,314 3.84 25,082
1998 75,040.13 65,102 53,476 24,566 3.84 6,397
1999 28,711.54 24,748 20,329 9,532 3.85 2,476
2000 183,483.20 157,139 129,077 61,745 3.85 16,038
2001 156,437.26 132,931 109,192 53,503 3.86 13,861
2002 65,114.81 54,899 45,095 22,624 3.86 5,861
2003 247,061.07 206,364 169,512 87,432 3.87 22,592
2004 22,387.49 18,520 15,213 8,070 3.87 2,085
2005 317,693.15 259,807 213,411 116,990 3.88 30,152
2006 286,684.57 231,628 190,264 107,888 3.88 27,806
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-20
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 500 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 314.00 TURBOGENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 37-R0.5
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

2007 97,373.47 77,613 63,753 37,516 3.88 9,669
2008 133,578.69 104,762 86,054 52,868 3.89 13,591
2009 793,532.62 611,396 502,213 323,061 3.89 83,049
2010 13,063.47 9,862 8,101 5,485 3.89 1,410
2011 18,103.41 13,346 10,963 7,865 3.89 2,022
2012 15,004.22 10,740 8,822 6,782 3.90 1,739
2014 347,695.88 230,902 189,668 171,936 3.90 44,086
2017 1,253,448.65 675,871 555,174 748,413 3.91 191,410
2020 7,404.73 2,062 1,694 6,007 3.91 1,536
2021 1,538,363.36 171,285 140,697 1,459,201 3.92 372,245

11,361,051.53 8,255,806 6,781,484 5,034,010 1,304,756

60,056,403.26 40,416,867 40,916,707 21,487,822 3,798,937

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.7 6.33
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-21
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 501 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5

1983 5,991,076.91 4,394,257 4,652,762 1,637,868 13.40 122,229
1984 446,300.13 324,858 343,969 124,646 13.51 9,226
1985 647,237.29 467,197 494,681 184,918 13.63 13,567
1986 13,182.92 9,436 9,991 3,851 13.74 280
1994 70,641.79 46,408 49,138 25,036 14.58 1,717
1995 35,183.22 22,798 24,139 12,803 14.68 872
2003 49,245.22 27,412 29,025 22,683 15.44 1,469
2008 90,296.04 42,768 45,284 49,527 15.88 3,119
2009 537,541.47 243,846 258,191 306,228 15.96 19,187
2012 375,685.56 144,005 152,477 241,993 16.21 14,929
2013 619,791.06 221,148 234,158 416,623 16.28 25,591
2014 115,327.43 37,750 39,971 81,123 16.36 4,959
2015 1,070,017.13 316,371 334,982 788,536 16.43 47,994
2016 642,330.05 167,998 177,881 496,566 16.49 30,113
2017 993,010.90 222,014 235,075 807,587 16.56 48,767
2018 398,203.85 72,564 76,833 341,281 16.62 20,534
2020 283,713.26 24,511 25,953 271,946 16.73 16,255
2021 217,264.78 6,602 6,990 221,138 16.78 13,179

12,596,049.01 6,791,943 7,191,500 6,034,352 393,987

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1984 2,668,969.62 2,348,944 2,397,769 351,270 5.58 62,952
1985 789.12 692 706 106 5.60 19
1986 80,025.11 69,952 71,406 11,020 5.61 1,964
1987 4,792.76 4,173 4,260 677 5.63 120
1988 4,949.88 4,294 4,383 715 5.64 127
1990 1,552.00 1,335 1,363 236 5.67 42
1991 2,403.91 2,057 2,100 376 5.69 66
1992 206.87 176 180 33 5.70 6
1993 5,465.68 4,627 4,723 906 5.72 158
1994 1,507.06 1,268 1,294 258 5.73 45
1995 466.71 390 398 83 5.74 14
1996 1,053.20 875 893 192 5.76 33
1997 2,437.61 2,010 2,052 459 5.77 80
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-22
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 502 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1998 6,026.67 4,931 5,033 1,174 5.78 203
1999 1,703.27 1,382 1,411 344 5.79 59
2000 45.25 36 37 10 5.81 2
2004 54,527.29 41,797 42,666 13,497 5.85 2,307
2005 113,625.33 85,804 87,588 29,447 5.86 5,025
2006 274,453.29 203,684 207,918 74,769 5.88 12,716
2007 17,996.86 13,108 13,380 5,156 5.89 875
2009 1,860.71 1,295 1,322 595 5.91 101
2010 1,182.95 801 818 401 5.92 68
2011 58,164.95 38,141 38,934 20,976 5.93 3,537
2017 43,273.52 19,157 19,555 25,017 5.97 4,190
2018 94,189.79 35,818 36,563 60,453 5.98 10,109
2019 35,160.73 10,634 10,855 25,361 5.99 4,234
2020 37,264.40 7,687 7,847 30,536 5.99 5,098
2021 361,845.77 28,713 29,310 343,391 5.99 57,327

3,875,940.31 2,933,781 2,994,762 997,457 171,477

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1984 5,033,684.40 4,650,412 4,576,390 608,305 3.82 159,242
1985 1,488.10 1,372 1,350 183 3.82 48
1986 150,927.58 138,797 136,588 18,868 3.83 4,926
1987 9,039.15 8,290 8,158 1,152 3.84 300
1988 9,335.49 8,540 8,404 1,211 3.84 315
1990 2,927.09 2,661 2,619 396 3.86 103
1991 4,533.79 4,108 4,043 627 3.86 162
1992 390.17 352 346 55 3.87 14
1993 10,308.30 9,269 9,121 1,496 3.88 386
1994 2,842.33 2,546 2,505 422 3.88 109
1995 880.22 785 773 134 3.89 34
1996 1,986.33 1,763 1,735 311 3.89 80
1997 4,597.33 4,058 3,993 742 3.90 190
1998 11,366.32 9,973 9,814 1,893 3.91 484
1999 3,212.38 2,802 2,757 551 3.91 141
2000 85.33 74 73 15 3.92 4
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-23
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 503 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

2004 102,838.63 86,089 84,719 21,205 3.94 5,382
2005 214,297.67 177,482 174,657 46,070 3.94 11,693
2006 517,619.71 423,293 416,555 116,593 3.95 29,517
2007 33,942.14 27,385 26,949 8,011 3.95 2,028
2009 3,509.29 2,737 2,693 921 3.96 233
2010 2,231.05 1,704 1,677 621 3.97 156
2011 109,699.24 81,817 80,515 32,476 3.97 8,180
2018 198,133.54 95,363 93,845 110,232 3.99 27,627
2019 193,749.46 76,566 75,347 124,215 4.00 31,054
2020 70,405.05 19,778 19,463 53,054 4.00 13,264
2021 689,214.03 78,876 77,621 632,270 4.00 158,068

7,383,244.12 5,916,892 5,822,711 1,782,030 453,740

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1986 1,835,308.81 1,619,855 1,581,168 327,553 5.61 58,387
1987 5,420.35 4,765 4,651 986 5.63 175
1989 1,968.92 1,717 1,676 372 5.66 66
1990 1,754.79 1,524 1,488 337 5.67 59
1991 2,403.91 2,077 2,027 473 5.69 83
1992 213.95 184 180 43 5.70 8
1993 877.93 750 732 181 5.72 32
1994 3,049.83 2,592 2,530 642 5.73 112
1995 1,295.97 1,094 1,068 280 5.74 49
1996 1,053.19 883 862 233 5.76 40
1997 390.53 325 317 89 5.77 15
1998 5,999.51 4,956 4,838 1,402 5.78 243
1999 1,703.28 1,395 1,362 410 5.79 71
2000 45.25 37 36 11 5.81 2
2004 54,527.29 42,203 41,195 15,513 5.85 2,652
2005 111,192.54 84,782 82,757 32,883 5.86 5,611
2006 271,250.60 203,262 198,407 83,693 5.88 14,234
2007 6,403.73 4,709 4,597 2,063 5.89 350
2009 6,120.75 4,302 4,199 2,166 5.91 366
2017 71,865.81 32,123 31,356 43,385 5.97 7,267
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-24
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 504 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

2018 90,701.75 34,827 33,995 60,335 5.98 10,089
2019 35,160.91 10,737 10,481 26,087 5.99 4,355
2020 36,369.14 7,575 7,394 30,430 5.99 5,080
2021 132,678.18 10,630 10,376 127,609 5.99 21,304

2,677,756.92 2,077,304 2,027,692 757,176 130,650

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

1986 3,461,397.71 3,214,093 2,989,707 610,147 3.83 159,307
1987 10,222.81 9,467 8,806 1,826 3.84 476
1989 3,713.39 3,420 3,181 681 3.85 177
1990 3,309.55 3,038 2,826 616 3.86 160
1991 4,533.79 4,148 3,858 857 3.86 222
1992 403.51 368 342 77 3.87 20
1993 1,655.77 1,503 1,398 324 3.88 84
1994 5,751.98 5,202 4,839 1,143 3.88 295
1995 2,444.20 2,200 2,046 496 3.89 128
1996 1,986.33 1,780 1,656 410 3.89 105
1997 736.55 656 610 156 3.90 40
1998 11,315.10 10,025 9,325 2,443 3.91 625
1999 3,212.38 2,829 2,631 709 3.91 181
2000 85.33 75 70 19 3.92 5
2004 102,838.62 86,924 80,856 26,097 3.94 6,624
2005 209,709.46 175,368 163,125 54,973 3.94 13,953
2006 511,579.40 422,415 392,925 139,118 3.95 35,220
2007 12,077.27 9,839 9,152 3,408 3.95 863
2009 11,543.75 9,092 8,457 3,548 3.96 896
2017 135,539.13 74,636 69,425 71,535 3.99 17,929
2018 109,941.70 53,430 49,700 64,639 3.99 16,200
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-25
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 505 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 50-S1
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

2019 61,122.94 24,389 22,686 40,882 4.00 10,220
2020 68,713.59 19,490 18,129 53,333 4.00 13,333
2021 252,807.29 29,213 27,174 235,746 4.00 58,936

4,986,641.55 4,163,600 3,872,925 1,313,182 335,999

31,519,631.91 21,883,520 21,909,590 10,884,197 1,485,853

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.3 4.71
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-26
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 506 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -5

1983 1,521,902.23 1,102,394 1,329,579 268,419 15.02 17,871
1984 24,803.23 17,813 21,484 4,559 15.11 302
1985 392,806.50 279,655 337,287 75,160 15.19 4,948
1986 16,652.52 11,746 14,167 3,318 15.27 217
1990 4,207.41 2,848 3,435 983 15.55 63
1991 9,781.31 6,544 7,893 2,378 15.62 152
1997 10,314.77 6,341 7,648 3,183 15.95 200
2000 1,832.00 1,065 1,284 639 16.09 40
2001 83,497.52 47,520 57,313 30,359 16.13 1,882
2002 7,641.00 4,250 5,126 2,897 16.17 179
2003 98,802.29 53,604 64,651 39,092 16.21 2,412
2006 18,644.01 9,260 11,168 8,408 16.31 516
2007 9,547.92 4,574 5,517 4,509 16.35 276
2008 139,153.71 64,121 77,335 68,776 16.38 4,199
2009 137,372.77 60,602 73,091 71,150 16.41 4,336

2,476,959.19 1,672,337 2,016,977 583,830 37,593

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

1984 1,434,136.73 1,263,608 1,377,924 99,237 5.79 17,139
1985 304,176.62 267,027 291,184 22,118 5.80 3,813
1986 959,614.69 839,164 915,081 73,322 5.81 12,620
1987 56,401.37 49,120 53,564 4,530 5.82 778
1988 16,198.48 14,046 15,317 1,368 5.83 235
1989 13,460.70 11,618 12,669 1,195 5.84 205
1990 12,857.64 11,047 12,046 1,197 5.84 205
1991 18,821.10 16,087 17,542 1,843 5.85 315
1992 16,455.53 13,988 15,253 1,696 5.86 289
1993 8,761.53 7,403 8,073 952 5.87 162
1994 35,669.80 29,962 32,673 4,067 5.87 693
1995 14,165.78 11,819 12,888 1,703 5.88 290
1996 8,177.18 6,776 7,389 1,033 5.88 176
1997 13,439.82 11,050 12,050 1,793 5.89 304
1998 9,798.73 7,992 8,715 1,378 5.89 234
1999 11,440.74 9,247 10,084 1,700 5.90 288
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-27
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 507 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -3

2000 16,500.68 13,210 14,405 2,591 5.90 439
2001 7,723.91 6,118 6,671 1,284 5.91 217
2002 10,074.96 7,891 8,605 1,772 5.91 300
2003 12,757.24 9,865 10,757 2,382 5.92 402
2004 11,256.96 8,587 9,364 2,231 5.92 377
2005 3,819.13 2,870 3,130 804 5.92 136
2006 22,721.29 16,779 18,297 5,106 5.93 861
2007 6,723.82 4,873 5,314 1,612 5.93 272
2008 10,472.96 7,427 8,099 2,688 5.94 453
2009 9,458.05 6,548 7,140 2,601 5.94 438
2010 140.68 95 104 41 5.94 7
2011 6,739.37 4,398 4,796 2,146 5.94 361
2012 21,245.55 13,345 14,552 7,331 5.95 1,232
2016 17,503.44 8,578 9,354 8,675 5.96 1,456
2017 227,295.01 99,948 108,990 125,124 5.96 20,994
2018 289.62 110 120 178 5.96 30
2020 3.52 1 1 3 5.97 1
2021 174,287.75 13,616 14,848 164,669 5.97 27,583

3,492,590.38 2,794,213 3,046,999 550,369 93,305

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1984 2,704,786.00 2,502,851 2,524,165 261,764 3.91 66,947
1985 573,677.99 529,572 534,082 56,806 3.91 14,528
1986 1,809,836.08 1,665,937 1,680,124 184,007 3.92 46,941
1987 106,373.14 97,650 98,482 11,083 3.92 2,827
1988 30,550.38 27,956 28,194 3,273 3.93 833
1989 25,386.92 23,159 23,356 2,792 3.93 710
1990 24,249.55 22,050 22,238 2,739 3.93 697
1991 35,496.64 32,154 32,428 4,134 3.94 1,049
1992 31,035.17 28,008 28,247 3,720 3.94 944
1993 16,524.27 14,853 14,979 2,041 3.94 518
1994 67,273.34 60,212 60,725 8,567 3.94 2,174
1995 26,716.70 23,794 23,997 3,522 3.95 892
1996 15,422.18 13,668 13,784 2,100 3.95 532
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-28
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 508 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 3 AND COMMON - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -3

1997 25,347.54 22,344 22,534 3,574 3.95 905
1998 18,480.42 16,197 16,335 2,700 3.95 684
1999 21,577.27 18,784 18,944 3,281 3.96 829
2000 31,120.32 26,909 27,138 4,916 3.96 1,241
2001 14,567.33 12,503 12,609 2,395 3.96 605
2002 19,001.39 16,175 16,313 3,259 3.96 823
2003 24,060.18 20,299 20,472 4,310 3.96 1,088
2004 21,230.66 17,724 17,875 3,993 3.97 1,006
2005 7,202.87 5,947 5,998 1,421 3.97 358
2006 42,852.42 34,949 35,247 8,891 3.97 2,240
2007 12,681.18 10,200 10,287 2,775 3.97 699
2008 19,752.04 15,641 15,774 4,570 3.97 1,151
2009 17,837.95 13,873 13,991 4,382 3.97 1,104
2010 265.32 202 204 70 3.97 18
2011 12,710.45 9,443 9,523 3,568 3.98 896
2012 40,069.18 28,939 29,185 12,086 3.98 3,037
2016 33,011.55 19,636 19,803 14,199 3.98 3,568
2018 429,225.25 205,918 207,672 234,430 3.98 58,902
2020 6.65 2 2 5 3.99 1
2021 330,910.59 37,281 37,598 303,239 3.99 76,000

6,589,238.92 5,574,830 5,622,305 1,164,611 294,747

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1986 1,125,701.88 993,961 1,036,372 134,358 5.81 23,125
1987 35,948.65 31,612 32,961 4,426 5.82 760
1988 10,093.60 8,838 9,215 1,282 5.83 220
1989 12,351.05 10,764 11,223 1,622 5.84 278
1990 13,795.25 11,968 12,479 1,868 5.84 320
1991 17,897.91 15,446 16,105 2,509 5.85 429
1992 16,455.53 14,124 14,727 2,387 5.86 407
1993 13,419.23 11,449 11,938 2,018 5.87 344
1994 35,352.69 29,984 31,263 5,503 5.87 937
1995 15,928.99 13,419 13,992 2,575 5.88 438
1996 8,109.15 6,784 7,073 1,360 5.88 231
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-29
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 509 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - IDAHO
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2027
NET SALVAGE PERCENT.. -4

1997 13,443.56 11,160 11,636 2,345 5.89 398
1998 9,704.98 7,992 8,333 1,760 5.89 299
1999 11,232.60 9,166 9,557 2,125 5.90 360
2000 16,506.91 13,344 13,913 3,254 5.90 552
2001 7,723.91 6,177 6,441 1,592 5.91 269
2002 10,074.96 7,968 8,308 2,170 5.91 367
2003 12,757.24 9,960 10,385 2,883 5.92 487
2004 4,148.45 3,195 3,331 983 5.92 166
2005 3,819.13 2,898 3,022 950 5.92 160
2006 22,721.29 16,942 17,665 5,965 5.93 1,006
2007 6,723.82 4,920 5,130 1,863 5.93 314
2008 10,472.96 7,499 7,819 3,073 5.94 517
2009 9,457.96 6,612 6,894 2,942 5.94 495
2010 140.68 96 100 46 5.94 8
2011 6,739.37 4,441 4,630 2,378 5.94 400
2012 10,823.00 6,864 7,157 4,099 5.95 689
2016 17,414.79 8,618 8,986 9,126 5.96 1,531
2017 84,814.13 37,657 39,264 48,943 5.96 8,212
2018 289.62 111 116 185 5.96 31
2021 10,221.42 806 840 9,790 5.97 1,640

1,574,284.71 1,314,775 1,370,875 266,381 45,390

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

1986 2,123,076.99 1,973,246 1,883,227 324,773 3.92 82,850
1987 67,799.25 62,844 59,977 10,534 3.92 2,687
1988 19,036.57 17,589 16,787 3,011 3.93 766
1989 23,294.12 21,457 20,478 3,748 3.93 954
1990 26,017.87 23,888 22,798 4,260 3.93 1,084
1991 33,755.52 30,873 29,465 5,641 3.94 1,432
1992 31,035.17 28,280 26,990 5,287 3.94 1,342
1993 25,308.70 22,970 21,922 4,399 3.94 1,116
1994 66,675.27 60,256 57,507 11,835 3.94 3,004
1995 30,042.13 27,016 25,784 5,460 3.95 1,382
1996 15,293.88 13,686 13,062 2,844 3.95 720
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-30
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 510 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 316.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COLSTRIP 4 - WASHINGTON
INTERIM SURVIVOR CURVE.. IOWA 60-R2
PROBABLE RETIREMENT YEAR.. 12-2025
NET SALVAGE PERCENT.. -4

1997 25,354.58 22,567 21,538 4,831 3.95 1,223
1998 18,303.61 16,197 15,458 3,578 3.95 906
1999 21,184.72 18,621 17,772 4,261 3.96 1,076
2000 31,132.09 27,180 25,940 6,437 3.96 1,626
2001 14,567.33 12,624 12,048 3,102 3.96 783
2002 19,001.39 16,332 15,587 4,175 3.96 1,054
2003 24,060.18 20,496 19,561 5,462 3.96 1,379
2004 7,824.00 6,595 6,294 1,843 3.97 464
2005 7,202.87 6,005 5,731 1,760 3.97 443
2006 42,852.42 35,289 33,679 10,887 3.97 2,742
2007 12,681.18 10,299 9,829 3,359 3.97 846
2008 19,752.04 15,792 15,072 5,471 3.97 1,378
2009 17,838.04 14,008 13,369 5,183 3.97 1,306
2010 265.32 204 195 81 3.97 20
2011 12,710.45 9,535 9,100 4,119 3.98 1,035
2012 20,412.21 14,886 14,207 7,022 3.98 1,764
2016 32,844.33 19,726 18,826 15,332 3.98 3,852
2017 159,959.70 87,817 83,811 82,547 3.98 20,740
2018 546.21 265 253 315 3.98 79
2021 18,870.62 2,147 2,049 17,576 3.99 4,405

2,968,698.76 2,638,690 2,518,314 569,133 144,458

17,101,771.96 13,994,845 14,575,471 3,134,324 615,493

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.1 3.60
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-31
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 511 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.10 ASSET AGREEMENT - SETTLEMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. SQUARE
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. 0

1995 1,700,000.00 901,000 907,486 792,514 23.50 33,724
1996 1,000,000.00 510,000 513,671 486,329 24.50 19,850
1998 302,000.00 141,940 142,962 159,038 26.50 6,001
1999 1,198,000.00 539,100 542,981 655,019 27.50 23,819

4,200,000.00 2,092,040 2,107,100 2,092,900 83,394

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.1 1.99
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-32
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 512 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. 0

1926 5,741.60 4,781 4,539 1,202 16.72 72
1927 5,348.00 4,425 4,201 1,147 17.23 67
1931 260.00 210 199 61 19.34 3
1932 2,284.00 1,828 1,736 548 19.88 28

13,633.60 11,244 10,676 2,958 170

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. 0

1949 146,645.53 105,375 94,018 52,628 26.75 1,967
1950 19,045.80 13,595 12,130 6,916 27.08 255
1951 1,650.37 1,170 1,044 606 27.40 22
1952 942.98 664 592 351 27.71 13
1953 347.99 243 217 131 28.00 5
1962 2,446.88 1,607 1,434 1,013 30.16 34

171,079.55 122,654 109,434 61,645 2,296

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1922 41,747.26 35,559 36,559 5,189 14.82 350
1923 1,343.00 1,138 1,170 173 15.29 11
1924 776.00 654 672 104 15.77 7
1925 8,152.00 6,826 7,018 1,134 16.26 70
1926 1,929.00 1,605 1,650 279 16.76 17
1933 9,616.50 7,636 7,851 1,766 20.52 86

63,563.76 53,418 54,920 8,644 541

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-33
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 513 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1925 3,500.00 2,931 3,500
1990 6,436.75 2,912 4,247 2,190 37.95 58

9,936.75 5,843 7,747 2,190 58

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1906 106.36 97 92 14 8.95 2
1907 129.18 117 111 18 9.25 2
1908 2,569.44 2,324 2,214 356 9.55 37
1909 2,750.84 2,479 2,361 390 9.87 40
1910 1,802.90 1,619 1,542 261 10.19 26
1911 1,462.48 1,309 1,247 216 10.51 21
1912 2,790.82 2,488 2,370 421 10.85 39
1913 362.92 322 307 56 11.20 5
1914 246.62 218 208 39 11.55 3
1915 59.58 52 50 10 11.92 1
1916 70.64 62 59 12 12.30 1
1917 43.56 38 36 7 12.69 1
1918 660.71 574 547 114 13.09 9
1920 26.65 23 22 5 13.93
1921 244.93 210 200 45 14.37 3
1922 130.36 111 106 25 14.82 2
1923 108.22 92 88 21 15.29 1
1924 3.29 3 3
1925 12.90 11 10 2 16.26
1926 78.00 65 62 16 16.76 1
1927 43.10 36 34 9 17.27 1
1928 136.20 112 107 30 17.79 2
1929 166.23 136 130 37 18.33 2
1930 21.00 17 16 5 18.87
1931 7.69 6 6 2 19.41
1932 2.85 2 2 1 19.97
1933 10.14 8 8 3 20.52
1934 19.77 16 15 5 21.08
1939 7.43 6 6 2 23.83
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-34
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 514 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1942 1,872.11 1,390 1,324 548 25.40 22
1943 24.98 18 17 8 25.91
1944 15.37 11 10 5 26.41
1945 145.95 106 101 45 26.91 2
1946 8.57 6 6 3 27.39
1947 13.69 10 10 4 27.86
1948 0.29 0
1949 4.89 3 3 2 28.76
1951 28.26 20 19 9 29.63
1952 2.42 2 2
1953 355.69 242 230 125 30.44 4
1954 11.83 8 8 4 30.82
1955 113.91 76 72 42 31.19 1
1957 1.29 1 1
1958 25.55 17 16 9 32.23
1962 343.42 217 207 137 33.44 4
1976 60.71 34 32 28 36.38 1
1979 1,160.48 619 589 571 36.81 16
1980 64.02 34 32 32 36.94 1
1986 2,503.59 1,212 1,154 1,350 37.61 36
1987 2,334.63 1,112 1,059 1,276 37.70 34
1991 0.43

23,166.89 17,691 16,851 6,316 320

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. 0

1952 5,283,375.84 3,500,870 1,998,152 3,285,224 33.36 98,478
1953 895,974.31 587,481 335,310 560,664 33.99 16,495
1954 9,808.42 6,365 3,633 6,176 34.60 178
1955 119,053.27 76,436 43,627 75,427 35.21 2,142
1956 124,315.68 78,959 45,067 79,249 35.81 2,213
1957 50,790.90 31,912 18,214 32,577 36.40 895
1958 11,608.43 7,214 4,117 7,491 36.98 203
1959 3,693.94 2,270 1,296 2,398 37.55 64
1960 6,662.94 4,049 2,311 4,352 38.11 114
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-35
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 515 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. 0

1961 4,636.17 2,786 1,590 3,046 38.65 79
1962 859.66 511 292 568 39.18 14
1968 1,256.29 695 397 860 42.06 20
1973 12,810.28 6,653 3,797 9,013 44.04 205
1979 120,672.61 57,604 32,878 87,795 45.94 1,911
1980 1,992.62 937 535 1,458 46.21 32
1986 135,725.53 57,721 32,945 102,781 47.61 2,159

6,783,236.89 4,422,463 2,524,159 4,259,077 125,202

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. 0

1959 27,118,321.26 16,403,059 8,621,153 18,497,168 39.07 473,437
1960 1,167,859.00 697,621 366,657 801,202 39.75 20,156
1961 545,597.00 321,820 169,143 376,454 40.42 9,314
1962 306,780.00 178,653 93,897 212,883 41.08 5,182
1963 30,386.38 17,464 9,179 21,208 41.74 508
1964 169,423.00 96,104 50,511 118,912 42.38 2,806
1965 67,184.00 37,605 19,765 47,419 43.01 1,103
1966 8,071.00 4,458 2,343 5,728 43.62 131

29,413,621.64 17,756,784 9,332,647 20,080,975 512,637

36,478,239.08 22,390,097 12,056,434 24,421,805 641,224

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.1 1.76
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-36
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 516 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.31 TWIN CREEK CHANNEL RESTORATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 100-R4
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. 0

2005 242,033.02 59,927 60,609 181,424 50.08 3,623

242,033.02 59,927 60,609 181,424 3,623

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 50.1 1.50
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-37
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 517 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. 0

1910 1,963.67 1,834 1,964
1911 5.00 5 5
1924 1,637.00 1,453 1,637
1925 21.00 19 21

3,626.67 3,311 3,627

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. 0

1915 94,755.26 87,049 94,755
1916 21,284.75 19,487 21,285
1920 31,938.00 28,815 31,938
1921 7,819.00 7,027 7,819
1922 6,468.00 5,789 6,468
1923 45.00 40 45
1924 1,179.00 1,046 1,179
1925 346.00 306 346
1938 120.00 98 120
1939 71.00 58 71
1949 70,732.26 53,071 65,203 5,530 22.14 250
1950 9,170.20 6,823 8,383 788 22.64 35
1951 794.63 586 720 75 23.13 3
1952 454.02 332 408 46 23.60 2
1953 207.01 150 184 23 24.07 1
1962 1,178.12 792 973 205 27.66 7

246,562.25 211,469 239,896 6,666 298

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1925 979.50 865 980

979.50 865 980
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-38
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 518 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1906 4,288.64 4,055 4,289
1907 5,208.82 4,910 5,209
1908 102,784.60 96,595 102,785
1909 110,920.16 103,908 110,920
1910 72,697.10 67,891 72,697
1911 58,970.52 54,895 58,971
1912 112,532.18 104,417 112,532
1913 14,634.08 13,535 14,603 31 6.76 5
1914 9,944.46 9,167 9,890 54 7.04 8
1915 2,402.42 2,207 2,381 21 7.32 3
1916 2,848.36 2,608 2,814 35 7.60 5
1917 1,756.44 1,602 1,728 28 7.90 4
1918 26,641.29 24,217 26,127 514 8.19 63
1920 1,074.35 969 1,045 29 8.80 3
1921 9,876.07 8,875 9,575 301 9.12 33
1922 5,256.63 4,705 5,076 181 9.45 19
1923 4,363.78 3,890 4,197 167 9.78 17
1924 132.71 118 127 5 10.13
1925 520.10 459 495 25 10.49 2
1926 3,145.00 2,765 2,983 162 10.86 15
1927 1,737.90 1,521 1,641 97 11.25 9
1928 5,491.81 4,781 5,158 334 11.65 29
1929 6,702.77 5,805 6,263 440 12.06 36
1930 847.00 729 787 60 12.49 5
1931 310.31 266 287 23 12.94 2
1932 115.14 98 106 9 13.40 1
1933 408.86 346 373 36 13.88 3
1934 797.23 670 723 74 14.37 5
1939 299.57 243 262 37 17.07 2
1942 75,487.89 59,668 64,375 11,113 18.83 590
1943 1,007.03 789 851 156 19.42 8
1944 619.63 481 519 101 20.02 5
1945 5,885.05 4,532 4,889 996 20.62 48
1946 345.43 264 285 61 21.22 3
1947 552.30 418 451 101 21.82 5
1948 11.70 9 10 2 22.41
1949 197.12 146 158 40 23.00 2
1951 1,139.73 831 897 243 24.15 10
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-39
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 519 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. 0

1952 97.58 70 76 22 24.72 1
1953 14,342.31 10,261 11,070 3,272 25.28 129
1954 477.17 338 365 113 25.84 4
1955 4,593.09 3,224 3,478 1,115 26.38 42
1957 51.71 36 39 13 27.44
1958 1,030.45 702 757 273 27.95 10
1962 13,847.57 9,069 9,784 4,063 29.87 136
1976 2,447.99 1,376 1,485 963 34.74 28
1979 46,793.24 25,329 27,327 19,466 35.44 549
1980 2,581.20 1,379 1,488 1,093 35.66 31
1986 313,400.98 153,278 165,368 148,033 36.74 4,029
1987 94,137.78 45,288 48,860 45,278 36.89 1,227
1989 1,452,014.32 674,664 727,880 724,134 37.17 19,482
1991 17.56 8 9 9 37.42
1994 110,649.98 46,514 50,183 60,467 37.74 1,602

2,708,437.11 1,564,921 1,684,647 1,023,791 28,210

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. 0

1952 285,018.42 203,295 130,866 154,153 25.78 5,980
1953 48,330.89 34,092 21,946 26,385 26.48 996
1954 529.09 369 238 292 27.18 11
1955 6,422.00 4,428 2,850 3,572 27.88 128
1956 6,705.88 4,570 2,942 3,764 28.59 132
1957 2,739.78 1,845 1,188 1,552 29.29 53
1958 626.19 417 268 358 29.99 12
1959 199.25 131 84 115 30.69 4
1960 359.41 233 150 209 31.39 7
1961 250.09 160 103 147 32.08 5
1962 46.38 29 19 28 32.77 1
1968 67.77 40 26 42 36.75 1
1973 691.02 375 241 450 39.74 11
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-40
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 520 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.40 LAND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. 0

1979 6,509.35 3,213 2,068 4,441 42.79 104
1980 107.48 52 33 74 43.24 2
1986 7,321.35 3,188 2,052 5,269 45.53 116

365,924.35 256,437 165,075 200,850 7,563

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. 0

1959 8,209.79 5,373 5,008 3,202 31.07 103
1963 2,397.62 1,486 1,385 1,013 34.12 30
2015 70,262.50 7,202 6,712 63,550 56.83 1,118

80,869.91 14,061 13,105 67,765 1,251

3,406,399.79 2,051,064 2,107,329 1,299,072 37,322

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.8 1.10
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-41
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 521 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 330.41 LAND EASEMENTS - CONSERVATION - HABITAT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. 0

2002 91,873.21 26,052 23,773 68,101 49.14 1,386
2005 242,033.14 60,370 55,088 186,945 49.53 3,774
2011 116,479.71 20,147 18,384 98,095 50.11 1,958
2014 390,987.38 50,727 46,289 344,699 50.31 6,852
2017 198,683.07 16,262 14,839 183,844 50.48 3,642
2018 952,151.53 61,519 56,137 896,015 50.53 17,732

1,992,208.04 235,077 214,510 1,777,698 35,344

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 90-R4
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. 0

2001 550,000.00 149,721 150,223 399,777 54.62 7,319
2012 432,234.97 62,160 62,369 369,866 56.50 6,546

982,234.97 211,881 212,592 769,643 13,865

2,974,443.01 446,958 427,102 2,547,341 49,209

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.8 1.65
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-42
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 522 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1992 7,510,318.12 2,881,804 1,754,281 6,281,760 46.27 135,763
1994 94,450.97 34,641 21,087 79,975 46.44 1,722
1995 200.00 72 44 170 46.52 4
1999 24,469.44 7,834 4,769 21,413 46.84 457
2004 43,516.48 11,624 7,076 39,487 47.19 837
2006 204,147.06 49,725 30,270 188,168 47.33 3,976
2007 13,578.74 3,143 1,913 12,616 47.39 266
2009 14,696.51 3,023 1,840 13,885 47.52 292
2010 953.84 183 111 909 47.58 19
2014 20,262.07 2,717 1,654 20,026 47.81 419
2016 123,935.66 12,621 7,683 124,928 47.92 2,607
2018 192.80 13 8 198 48.03 4
2020 8,123.62 242 147 8,545 48.13 178
2021 140,141.04 1,419 864 149,087 48.18 3,094

8,198,986.35 3,009,061 1,831,747 6,941,168 149,638

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1910 351,355.14 276,526 327,048 41,874 26.48 1,581
1911 5,236.00 4,108 4,859 639 26.67 24
1913 433.04 338 400 55 27.03 2
1914 1,126.00 875 1,035 147 27.21 5
1916 8,214.00 6,345 7,504 1,120 27.57 41
1917 60.00 46 54 9 27.74
1921 188.00 143 169 28 28.43 1
1924 632.00 475 562 102 28.93 4
1925 132.00 99 117 22 29.09 1
1926 2,493.00 1,862 2,202 415 29.25 14
1927 2,290.00 1,704 2,015 389 29.41 13
1930 2,027.00 1,492 1,765 364 29.87 12
1932 182.00 133 157 34 30.17 1
1935 64.00 46 54 13 30.60
1937 753.00 539 637 153 30.88 5
1938 1,864.00 1,330 1,573 384 31.01 12
1939 753.65 535 633 159 31.15 5
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-43
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 523 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1940 478.00 338 400 102 31.28 3
1941 149.26 105 124 33 31.41 1
1948 1,073.69 732 866 262 32.26 8
1949 946.00 641 758 235 32.37 7
1951 6,313.00 4,236 5,010 1,619 32.59 50
1952 95.91 64 76 25 32.70 1
1953 4,381.00 2,908 3,439 1,161 32.80 35
1954 2,911.00 1,922 2,273 783 32.90 24
1956 1,639.71 1,070 1,265 456 33.10 14
1957 6,435.18 4,175 4,938 1,819 33.20 55
1958 7,365.00 4,748 5,615 2,118 33.30 64
1962 3,065.00 1,926 2,278 940 33.66 28
1986 84,471.49 41,879 49,530 39,165 35.28 1,110
1988 5,581.46 2,684 3,174 2,686 35.38 76
1990 66,493.68 30,925 36,575 33,243 35.48 937
1991 92,144.27 42,106 49,799 46,953 35.52 1,322
1993 10.88 5 6 6 35.61
1995 7,161.11 3,019 3,571 3,949 35.70 111
1997 6,573.46 2,644 3,127 3,775 35.78 106
1999 2,248.12 858 1,015 1,346 35.86 38
2000 341.63 127 150 209 35.90 6
2003 3,202.14 1,076 1,273 2,090 36.01 58
2005 1,724.81 536 634 1,177 36.07 33
2006 27,394.26 8,147 9,635 19,128 36.11 530
2008 10,281.47 2,768 3,274 7,522 36.17 208
2009 293,718.35 74,631 88,266 220,138 36.21 6,079
2011 3,067.85 682 807 2,415 36.27 67
2013 4,240.91 796 941 3,512 36.33 97
2014 876,290.79 148,367 175,474 744,631 36.36 20,479
2015 350,435.61 52,530 62,127 305,830 36.39 8,404
2016 1,004,180.80 130,407 154,233 900,157 36.42 24,716
2017 323,038.73 35,205 41,637 297,554 36.44 8,166
2018 325,384.48 28,193 33,344 308,310 36.47 8,454
2019 333,099.11 21,073 24,923 324,831 36.50 8,899
2020 3,572.85 138 163 3,588 36.53 98
2021 1,234,615.70 16,464 19,472 1,276,874 36.55 34,935

5,471,929.54 964,721 1,140,980 4,604,546 126,940

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-44
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 524 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1915 731,926.38 584,651 503,576 272,266 25.51 10,673
1916 4,034.00 3,213 2,767 1,509 25.66 59
1917 2,238.00 1,778 1,531 841 25.80 33
1918 7,942.00 6,290 5,418 3,001 25.95 116
1919 14,798.00 11,687 10,066 5,620 26.09 215
1920 11,914.00 9,382 8,081 4,548 26.23 173
1921 6,762.00 5,309 4,573 2,595 26.37 98
1922 15,297.00 11,974 10,314 5,901 26.51 223
1924 2,887.00 2,246 1,935 1,126 26.78 42
1926 9,910.19 7,662 6,599 3,905 27.05 144
1927 1,454.00 1,121 966 576 27.17 21
1928 453.00 348 300 180 27.30 7
1929 1,557.00 1,192 1,027 624 27.43 23
1930 786.00 600 517 316 27.55 11
1935 33.00 25 22 13 28.15
1936 1,113.02 832 717 463 28.26 16
1939 519.22 384 331 220 28.59 8
1940 505.06 372 320 215 28.70 7
1941 888.75 652 562 380 28.80 13
1942 1,894.23 1,383 1,191 817 28.90 28
1944 476.79 345 297 208 29.10 7
1945 1,009.00 728 627 442 29.20 15
1946 1,191.50 856 737 526 29.30 18
1947 2,700.37 1,931 1,663 1,199 29.39 41
1950 21,190.70 14,943 12,871 9,591 29.66 323
1958 6,044.84 4,090 3,523 2,885 30.31 95
1966 38,136.89 24,543 21,140 19,286 30.86 625
1969 61,745.14 38,883 33,491 31,959 31.04 1,030
1983 1,269.70 699 602 744 31.75 23
1985 33,914.87 18,201 15,677 20,273 31.84 637
1987 1,326.24 693 597 809 31.91 25
1989 2,152.79 1,091 940 1,342 31.99 42
1990 17,133.67 8,542 7,357 10,804 32.03 337
1991 9,995.77 4,901 4,221 6,374 32.06 199
1992 103,505.57 49,851 42,938 66,778 32.10 2,080
1994 6,674.88 3,094 2,665 4,410 32.17 137
1997 14,375.67 6,245 5,379 9,859 32.26 306
1998 35,177.85 14,913 12,845 24,444 32.29 757
1999 19,669.10 8,126 6,999 13,850 32.32 429
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-45
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 525 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2002 11,983.95 4,531 3,903 8,800 32.41 272
2004 5,258.49 1,853 1,596 3,978 32.47 123
2007 6,561.94 2,035 1,753 5,203 32.55 160
2008 71,163.13 20,994 18,083 57,350 32.57 1,761
2009 1,935.35 540 465 1,586 32.60 49
2010 30,228.20 7,931 6,831 25,211 32.62 773
2012 150,973.82 34,232 29,485 130,547 32.67 3,996
2013 162,494.42 33,763 29,081 143,163 32.69 4,379
2014 1,582,166.80 296,611 255,479 1,421,618 32.72 43,448
2015 63,914.46 10,640 9,165 58,585 32.74 1,789
2016 438,083.29 63,293 54,516 409,852 32.76 12,511
2017 47,029.17 5,709 4,917 44,934 32.78 1,371
2018 3,470,068.67 337,150 290,396 3,387,876 32.80 103,289
2019 392,239.00 27,882 24,016 391,758 32.83 11,933
2020 31,297.59 1,375 1,184 31,991 32.85 974
2021 26,250.54 392 338 27,488 32.87 836

7,686,252.01 1,702,707 1,466,588 6,680,839 206,700

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1922 334,364.31 254,304 336,342 18,084 29.08 622
1923 824.00 624 825 48 29.26 2
1924 341.00 258 341 20 29.43 1
1930 953.00 704 931 79 30.42 3
1940 185.00 131 173 23 31.90 1
1942 192.00 135 179 25 32.17 1
1945 626.62 434 574 90 32.56 3
1950 855.00 577 763 143 33.16 4
1951 142.00 95 126 25 33.28 1
1952 279.00 186 246 50 33.39 1
1953 2,176.17 1,446 1,912 394 33.50 12
1954 920.00 608 804 171 33.61 5
1957 514.00 334 442 103 33.92 3
1966 2,906.35 1,773 2,345 736 34.76 21
1982 10,196.78 5,317 7,032 3,776 35.90 105
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-46
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 526 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1994 1,875.33 803 1,062 926 36.52 25
1998 14,368.94 5,596 7,401 7,830 36.69 213
1999 19,085.85 7,233 9,566 10,665 36.73 290
2002 31,174.13 10,767 14,240 18,804 36.85 510
2008 46,456.93 12,373 16,365 32,880 37.07 887
2009 44,341.57 11,151 14,748 32,254 37.10 869
2012 348,085.01 70,650 93,442 275,529 37.20 7,407
2014 25,792.13 4,314 5,706 21,634 37.26 581
2016 66,347.05 8,499 11,241 59,087 37.32 1,583
2019 60,943.49 3,803 5,030 59,570 37.41 1,592
2020 46,747.42 1,786 2,362 47,190 37.44 1,260
2021 53,886.53 693 917 56,203 37.47 1,500

1,114,579.61 404,594 535,115 646,339 17,502

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1908 126,339.99 98,660 61,006 70,388 26.49 2,657
1925 1,223.96 904 559 714 29.60 24
1927 12,989.00 9,520 5,887 7,622 29.93 255
1928 19,335.78 14,119 8,730 11,379 30.09 378
1929 27,981.00 20,353 12,585 16,515 30.26 546
1930 8,044.00 5,829 3,604 4,761 30.42 157
1931 15.00 11 7 9 30.57
1938 237.00 166 103 144 31.62 5
1940 126.00 88 54 77 31.90 2
1941 179.17 124 77 110 32.03 3
1947 292.03 197 122 182 32.80 6
1953 1,033.84 674 417 658 33.50 20
1955 400.25 258 160 257 33.71 8
1956 701.00 449 278 451 33.82 13
1961 9,818.34 6,092 3,767 6,444 34.31 188
1963 80.86 49 30 54 34.49 2
1966 144.00 86 53 97 34.76 3
1967 3,350.00 1,990 1,231 2,253 34.84 65
1971 2,905.00 1,669 1,032 1,989 35.16 57
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-47
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 527 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1972 3,476.58 1,980 1,224 2,391 35.23 68
1980 411.42 216 134 294 35.77 8
1981 9,922.05 5,139 3,178 7,141 35.84 199
1984 26,115.12 13,014 8,047 19,113 36.01 531
1985 723.40 355 220 533 36.07 15
1986 21,186.25 10,262 6,345 15,688 36.12 434
1987 114.96 55 34 86 36.18 2
1994 2,577,412.48 1,083,060 669,702 2,010,807 36.52 55,060
1995 226,189.23 93,013 57,514 177,723 36.56 4,861
1997 1,627.42 638 395 1,298 36.65 35
1998 8,156.07 3,116 1,927 6,556 36.69 179
1999 5,309.51 1,974 1,221 4,301 36.73 117
2000 9,543.30 3,448 2,132 7,793 36.77 212
2001 1,425.08 499 309 1,174 36.81 32
2005 8,887.43 2,686 1,661 7,582 36.96 205
2013 368,816.25 67,144 41,518 342,051 37.23 9,188
2014 2,440,050.62 400,391 247,579 2,290,074 37.26 61,462
2015 1,926,956.79 280,144 173,225 1,830,810 37.29 49,097
2016 6,815,497.13 856,599 529,672 6,558,445 37.32 175,735
2017 4,933,773.91 519,783 321,404 4,809,721 37.35 128,774
2018 423,778.50 35,554 21,985 418,745 37.38 11,202
2019 15,943.96 976 604 15,978 37.41 427
2020 7,633.33 286 177 7,762 37.44 207
2021 912.51 12 7 942 37.47 25

20,049,059.52 3,541,582 2,189,911 18,661,111 502,464

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1906 100,200.31 78,718 90,812 13,396 26.10 513
1907 3,539.46 2,772 3,198 483 26.30 18
1908 2,812.29 2,196 2,533 391 26.49 15
1909 163.00 127 147 23 26.69 1
1910 29,239.00 22,692 26,178 4,230 26.88 157
1911 8,493.00 6,571 7,581 1,252 27.07 46
1912 254.00 196 226 38 27.26 1
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-48
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 528 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1913 1,627.00 1,251 1,443 249 27.45 9
1914 713.00 546 630 112 27.64 4
1921 237.00 177 204 42 28.91 1
1922 359.00 268 309 64 29.08 2
1923 1,424.00 1,059 1,222 259 29.26 9
1925 143.00 106 122 26 29.60 1
1926 7,044.00 5,182 5,978 1,348 29.76 45
1927 2,171.00 1,591 1,835 422 29.93 14
1928 61.00 45 52 12 30.09
1929 24,275.00 17,657 20,370 4,876 30.26 161
1932 75.00 54 62 16 30.73 1
1936 78.00 55 63 18 31.33 1
1939 127.00 89 103 29 31.76 1
1940 328.92 229 264 78 31.90 2
1941 160.34 111 128 39 32.03 1
1942 11.00 8 9 2 32.17
1943 653.00 448 517 162 32.30 5
1945 2,507.00 1,703 1,965 643 32.56 20
1946 2,671.50 1,806 2,083 695 32.68 21
1947 1,298.24 874 1,008 342 32.80 10
1948 1,334.77 894 1,031 357 32.92 11
1949 1,189.68 792 914 324 33.04 10
1951 2,121.49 1,398 1,613 594 33.28 18
1952 564.44 370 427 160 33.39 5
1953 76.00 50 58 21 33.50 1
1954 22.00 14 16 7 33.61
1955 2,332.00 1,503 1,734 691 33.71 20
1956 756.00 484 558 228 33.82 7
1957 178.00 113 130 55 33.92 2
1958 819.15 518 598 254 34.02 7
1959 1,406.00 884 1,020 442 34.12 13
1963 998.00 611 705 333 34.49 10
1964 29,385.00 17,856 20,599 9,961 34.58 288
1965 1,638.00 988 1,140 564 34.67 16
1966 682.72 409 472 238 34.76 7
1968 1,307.00 770 888 471 34.92 13
1980 125.13 66 76 54 35.77 2
1981 1,894.68 981 1,132 839 35.84 23
1982 31,717.08 16,227 18,720 14,266 35.90 397
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-49
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 529 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1984 18,588.50 9,263 10,686 8,646 36.01 240
1985 18,140.23 8,914 10,284 8,582 36.07 238
1986 231.93 112 129 112 36.12 3
1988 12,367.93 5,808 6,700 6,162 36.23 170
1989 22,560.55 10,423 12,024 11,439 36.28 315
1990 2,287.23 1,039 1,199 1,180 36.33 32
1991 1,312.50 585 675 690 36.38 19
1992 11,114.19 4,865 5,612 5,946 36.42 163
1993 13,497.07 5,792 6,682 7,355 36.47 202
1994 3,107.28 1,306 1,507 1,725 36.52 47
1998 129,973.74 49,664 57,294 77,878 36.69 2,123
1999 32,441.94 12,063 13,916 19,823 36.73 540
2004 1,619.10 510 588 1,096 36.92 30
2006 81,785.53 23,638 27,270 57,787 37.00 1,562
2007 220,514.81 60,772 70,109 159,227 37.03 4,300
2008 297,987.67 77,867 89,830 220,077 37.07 5,937
2009 12,328.51 3,042 3,509 9,312 37.10 251
2013 111,058.77 20,218 23,324 92,177 37.23 2,476
2014 55,146.73 9,049 10,439 46,913 37.26 1,259
2015 4,316.87 628 724 3,765 37.29 101
2016 1,643,728.12 206,590 238,330 1,471,147 37.32 39,420
2017 177,264.67 18,675 21,544 162,811 37.35 4,359
2018 77,988.95 6,543 7,548 73,560 37.38 1,968
2019 6,826.48 418 482 6,617 37.41 177
2020 249,222.56 9,344 10,780 248,412 37.44 6,635
2021 3,277,042.10 41,341 47,693 3,360,431 37.47 89,683

6,751,666.16 779,928 899,754 6,121,978 164,159

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1952 5,998,653.03 3,899,048 3,602,049 3,176,429 40.89 77,682
1953 876,812.58 565,974 522,863 467,936 41.08 11,391
1955 437.80 279 258 237 41.44 6
1956 499.92 316 292 273 41.62 7
1957 4,670.00 2,928 2,705 2,572 41.80 62
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-50
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 530 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1969 1,173.01 663 612 713 43.69 16
1970 7,790.00 4,361 4,029 4,774 43.83 109
1971 7,941.43 4,400 4,065 4,909 43.97 112
1972 3,210.00 1,760 1,626 2,001 44.10 45
1981 4,749.00 2,331 2,153 3,213 45.20 71
1983 18,010.60 8,586 7,932 12,420 45.41 274
1984 165,494.62 77,700 71,781 115,228 45.51 2,532
1985 10,700.38 4,943 4,566 7,525 45.62 165
1986 244.02 111 103 173 45.72 4
1987 7,986.76 3,568 3,296 5,729 45.81 125
1989 42,610.77 18,352 16,954 31,196 46.00 678
1991 206,498.04 85,455 78,946 154,397 46.19 3,343
1992 214,186.39 86,795 80,184 161,847 46.27 3,498
1993 38,273.42 15,167 14,012 29,237 46.36 631
1995 22,254.07 8,411 7,770 17,377 46.52 374
1996 2,711.18 998 922 2,142 46.61 46
1997 39,433.38 14,141 13,064 31,496 46.68 675
1999 137,169.01 46,379 42,846 112,155 46.84 2,394
2000 118,554.70 38,836 35,878 98,089 46.91 2,091
2001 64,510.48 20,435 18,878 54,018 46.98 1,150
2003 46,834.81 13,769 12,720 40,203 47.12 853
2004 115,843.91 32,679 30,190 100,714 47.19 2,134
2005 12,313.24 3,323 3,070 10,844 47.26 229
2006 37,486.23 9,643 8,908 33,451 47.33 707
2007 28,597.16 6,990 6,458 25,857 47.39 546
2009 29,129.21 6,328 5,846 27,070 47.52 570
2010 580,761.64 117,904 108,923 547,338 47.58 11,504
2011 24,182.09 4,555 4,208 23,118 47.64 485
2013 1,352,670.16 213,442 197,184 1,331,334 47.75 27,881
2014 26,377.30 3,735 3,450 26,356 47.81 551
2015 413,820.69 51,620 47,688 419,929 47.87 8,772
2016 1,058,776.35 113,863 105,190 1,091,227 47.92 22,772
2017 2,993,553.20 267,505 247,129 3,135,587 47.98 65,352
2018 1,017,731.48 72,050 66,562 1,083,475 48.03 22,558
2019 6,659,013.75 343,502 317,337 7,207,349 48.08 149,903
2020 180,420.40 5,682 5,249 198,626 48.13 4,127
2021 862,782.49 9,223 8,520 966,424 48.18 20,059

23,434,868.70 6,187,750 5,716,415 20,764,986 446,484
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-51
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 531 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1959 6,197,842.76 3,901,633 3,205,921 4,293,468 46.18 92,972
1960 250,457.46 156,318 128,444 174,609 46.39 3,764
1961 5,133.03 3,175 2,609 3,602 46.61 77
1962 20,854.55 12,782 10,503 14,731 46.82 315
1965 3,207.21 1,910 1,569 2,311 47.43 49
1966 4,775.16 2,817 2,315 3,463 47.62 73
1968 367.70 212 174 271 48.01 6
1970 2,295.75 1,298 1,067 1,711 48.38 35
1971 372.90 209 172 279 48.56 6
1973 1,097.39 600 493 835 48.91 17
1977 1,701,943.79 884,245 726,573 1,332,779 49.57 26,887
1978 362,980.42 186,026 152,855 286,351 49.73 5,758
1980 768.01 383 315 615 50.03 12
1983 3,784.84 1,801 1,480 3,100 50.47 61
1985 15,044.70 6,925 5,690 12,514 50.74 247
1986 767,053.21 346,779 284,944 643,191 50.88 12,641
1987 5,148.85 2,286 1,878 4,352 51.01 85
1988 14,450.80 6,295 5,173 12,313 51.14 241
1989 19,436.91 8,303 6,822 16,696 51.26 326
1990 4,932.08 2,063 1,695 4,273 51.39 83
1991 137,177.47 56,174 46,157 119,827 51.51 2,326
1992 81,589.33 32,686 26,858 71,865 51.62 1,392
1993 31,804.21 12,445 10,226 28,257 51.74 546
1995 93,989.82 34,989 28,750 84,978 51.96 1,635
1996 14,153.04 5,129 4,214 12,911 52.07 248
1997 265,922.66 93,676 76,972 244,794 52.18 4,691
1998 143,677.23 49,140 40,378 133,472 52.28 2,553
1999 176,353.93 58,449 48,027 165,361 52.38 3,157
2000 8,388.81 2,690 2,210 7,940 52.48 151
2001 5,128.92 1,588 1,305 4,901 52.58 93
2002 4,075.68 1,215 998 3,933 52.68 75
2003 83.76 24 20 82 52.77 2
2004 56,777.43 15,583 12,804 55,896 52.87 1,057
2005 29,010.35 7,606 6,250 28,853 52.96 545
2006 152,228.54 38,029 31,248 152,949 53.04 2,884
2007 696,234.05 164,891 135,489 706,954 53.13 13,306
2008 8,317.99 1,859 1,528 8,537 53.22 160
2009 193,050.15 40,533 33,305 200,285 53.30 3,758
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-52
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 532 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 110-R1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2010 792,771.86 155,284 127,595 831,659 53.38 15,580
2011 827,975.25 150,067 123,308 878,542 53.47 16,431
2012 86,624.05 14,433 11,859 92,956 53.54 1,736
2013 168,519.90 25,489 20,944 182,965 53.62 3,412
2014 1,347,044.43 182,486 149,946 1,479,977 53.70 27,560
2015 1,726,747.78 205,970 169,243 1,920,122 53.77 35,710
2016 547,708.76 56,100 46,097 616,631 53.85 11,451
2017 161,911.87 13,781 11,324 184,590 53.92 3,423
2018 2,022,254.85 136,098 111,830 2,335,098 53.99 43,251
2019 1,513,634.28 74,121 60,904 1,770,593 54.06 32,752
2020 770,088.68 22,997 18,896 912,911 54.13 16,865
2021 42,567.25 434 357 51,150 54.20 944

21,487,759.85 7,180,026 5,899,734 20,100,455 391,349

94,195,101.74 23,770,369 19,680,245 84,521,422 2,005,236

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.2 2.13
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-53
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 533 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.10 STRUCTURES AND IMPROVEMENTS - FISH AND WILDLIFE CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 55-S2.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1993 64,872.23 36,119 64,871 3,893 24.62 158
2021 1,506.10 24 43 1,553 33.38 47

66,378.33 36,143 64,914 5,447 205

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 55-S2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2000 2,664.78 1,141 2,565 207 30.10 7
2021 3,516.31 48 108 3,549 37.75 94

6,181.09 1,189 2,673 3,756 101

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 55-S2.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1994 1,140.98 621 802 487 28.33 17
2003 9,469.03 3,647 4,712 5,988 35.32 170
2010 12,927.68 3,231 4,175 10,434 40.39 258
2012 4,846.30 1,015 1,311 4,165 41.69 100
2015 3,266.08 480 620 3,071 43.47 71

31,650.07 8,994 11,620 24,144 616

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-S2.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1994 1,448.95 839 504 1,249 28.62 44
2001 6,257.99 2,789 1,677 5,895 34.50 171
2006 89,764.55 30,838 18,543 90,072 38.79 2,322
2013 644,322.07 124,982 75,152 704,477 44.47 15,842
2014 155,921.29 26,809 16,120 172,544 45.22 3,816
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-54
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 534 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.10 STRUCTURES AND IMPROVEMENTS - FISH AND WILDLIFE CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-S2.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2017 28,063.21 2,946 1,771 32,185 47.36 680
2020 37,187.00 1,329 799 44,197 49.30 896
2021 127,156.01 1,526 918 152,941 49.90 3,065

1,090,121.07 192,058 115,486 1,203,561 26,836

1,194,330.56 238,384 194,693 1,236,908 27,758

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.6 2.32
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-55
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 535 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1975 7,680.00 5,973 4,706 3,511 13.66 257
1992 412,574.09 224,749 177,090 264,364 24.52 10,782
1993 55,868.81 29,542 23,278 36,502 25.26 1,445
1994 31,578.47 16,197 12,762 21,027 25.99 809
2014 3,529,323.57 561,660 442,558 3,333,818 40.18 82,972

4,037,024.94 838,121 660,395 3,659,222 96,265

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1993 34,452.43 18,819 22,000 14,520 23.41 620
1994 24,243.94 12,908 15,090 10,609 23.92 444
2004 6,495.09 2,498 2,920 3,965 28.22 141
2006 57,517.50 20,224 23,643 37,326 28.89 1,292
2007 82,524.79 27,601 32,266 55,210 29.20 1,891
2012 66,777.77 16,065 18,781 52,004 30.52 1,704
2013 250,211.63 54,986 64,280 200,944 30.74 6,537
2014 257,679.55 51,083 59,718 213,423 30.95 6,896
2015 652,299.53 114,467 133,816 557,622 31.15 17,901
2018 202,584.43 20,591 24,072 190,668 31.68 6,019
2020 12,694.92 580 678 12,779 31.99 399
2021 73,200.33 1,142 1,335 76,257 32.13 2,373

1,720,681.91 340,964 398,598 1,425,325 46,217

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1974 5,979.70 4,673 6,401 62 -

5,979.70 4,673 6,401 62 -

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-56
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 536 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2014 176,785.92 31,361 48,774 135,083 34.38 3,929
2015 110,074.63 17,247 26,823 87,654 34.67 2,528
2019 83,891.11 5,477 8,518 78,729 35.68 2,207

370,751.66 54,085 84,116 301,466 8,664

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1990 3,716.97 2,106 1,817 2,049 22.54 91
2006 198,854.47 64,499 55,651 151,158 31.44 4,808
2012 43,537.76 9,457 8,160 37,120 33.75 1,100
2014 32,396.62 5,747 4,959 28,734 34.38 836
2015 361,091.33 56,578 48,816 326,719 34.67 9,424
2016 2,761.44 373 322 2,550 34.94 73
2017 180,519.52 20,353 17,561 170,179 35.20 4,835
2018 48,978.25 4,374 3,774 47,163 35.45 1,330
2019 10,913.58 713 615 10,735 35.68 301
2020 13,400.64 534 461 13,476 35.90 375
2021 5,008.16 68 59 5,150 36.10 143

901,178.74 164,802 142,194 795,032 23,316

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1993 16,949.60 9,465 12,520 6,633 25.26 263
1994 786.81 426 563 326 25.99 13
1995 5,000.00 2,622 3,468 2,182 26.74 82
2000 15,100.89 6,593 8,721 8,343 30.48 274
2001 294,941.72 123,395 163,221 170,063 31.23 5,446
2002 8,994.62 3,599 4,761 5,403 31.98 169
2004 204,365.84 74,277 98,250 132,683 33.45 3,967
2006 23,947.47 7,803 10,321 16,739 34.90 480
2007 64,984.82 19,947 26,385 47,048 35.61 1,321
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-57
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 537 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2008 11,275.05 3,243 4,290 8,451 36.31 233
2009 71,020.92 19,042 25,188 55,066 37.00 1,488
2011 41,933.76 9,603 12,702 34,683 38.32 905
2012 169,622.14 35,415 46,845 144,828 38.96 3,717
2013 9,829.48 1,854 2,452 8,655 39.58 219
2015 8,357.12 1,229 1,626 7,818 40.76 192
2016 198,015.48 24,877 32,906 190,851 41.33 4,618
2017 103,696.27 10,774 14,251 102,925 41.87 2,458
2018 45,127.67 3,683 4,872 46,123 42.39 1,088
2019 30,213.22 1,788 2,365 31,776 42.88 741
2020 37,273.43 1,336 1,767 40,352 43.36 931
2021 992,605.95 12,159 16,083 1,105,561 43.81 25,235

2,354,042.26 373,130 493,559 2,166,509 53,840

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1990 7,180.92 4,673 4,848 3,841 23.11 166
1992 10,530.55 6,478 6,721 6,021 24.58 245
1993 5,983.25 3,574 3,708 3,532 25.32 139
1994 17,352.07 10,042 10,418 10,578 26.08 406
1995 16,535.20 9,265 9,612 10,396 26.84 387
2000 52,789.66 24,519 25,437 38,438 30.77 1,249
2002 38,409.96 16,312 16,923 29,553 32.38 913
2003 4,027.16 1,630 1,691 3,182 33.18 96
2004 299,668.32 115,212 119,527 243,072 33.99 7,151
2006 206,696.01 71,012 73,672 176,431 35.61 4,955
2007 180,618.34 58,300 60,484 158,065 36.42 4,340
2009 77,021.38 21,628 22,438 70,758 38.02 1,861
2010 77,628.62 20,166 20,921 73,009 38.81 1,881
2011 6,778.08 1,615 1,675 6,526 39.60 165
2012 44,775.09 9,705 10,068 44,109 40.37 1,093
2013 3,545.23 691 717 3,573 41.14 87
2014 65,636.65 11,371 11,797 67,623 41.89 1,614
2015 30,401.58 4,592 4,764 32,022 42.63 751
2016 222,038.84 28,522 29,590 239,077 43.36 5,514
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-58
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 538 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.20 STRUCTURES AND IMPROVEMENTS - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 50-R2.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2017 29,790.80 3,157 3,275 32,772 44.07 744
2018 458,353.87 38,079 39,505 515,103 44.76 11,508
2019 339,830.66 20,305 21,065 390,130 45.43 8,587
2020 64,477.28 2,332 2,419 75,598 46.09 1,640
2021 72,239.99 889 922 86,488 46.72 1,851

2,332,309.51 484,069 502,199 2,319,895 57,343

11,721,968.72 2,259,844 2,287,462 10,667,387 285,645

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.3 2.44
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-59
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 539 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 331.26 STRUCTURES AND IMPROVEMENTS - RECREATION INFORMATION AND
EDUCATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 50-R3
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2004 24,242.30 9,162 16,805 10,588 33.09 320
2018 4,172.82 348 638 4,077 43.20 94
2020 9,495.79 345 633 10,097 44.28 228

37,910.91 9,855 18,077 24,763 642

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 50-R3
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2004 11,358.62 4,571 5,990 7,754 33.35 233
2020 2,246.94 83 109 2,610 46.84 56

13,605.56 4,654 6,099 10,364 289

51,516.47 14,509 24,175 35,127 931

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.7 1.81
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-60
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 540 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1972 1,527,619.08 772,637 435,752 1,198,801 43.93 27,289
1973 955,021.89 477,889 269,520 752,354 44.03 17,087
1974 20,646.77 10,219 5,763 16,329 44.13 370
1975 509.80 249 140 405 44.23 9
1992 2,497,418.44 936,112 527,948 2,144,289 45.66 46,962
1994 240,802.88 86,324 48,685 208,974 45.79 4,564
1995 2,739,018.41 958,267 540,443 2,390,306 45.86 52,122
1997 43,306.50 14,378 8,109 38,229 45.99 831
1998 6,833.48 2,206 1,244 6,068 46.05 132
1999 946.12 296 167 845 46.12 18
2010 9,557.31 1,801 1,016 9,211 46.74 197
2011 1,930,338.85 337,848 190,539 1,874,923 46.79 40,071

9,972,019.53 3,598,226 2,029,327 8,640,734 189,652

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1910 611,600.16 467,860 642,180
1911 2,825.00 2,155 2,966
1912 3,289.00 2,502 3,453
1913 423.06 321 444
1914 259.00 196 272
1916 8,598.73 6,466 9,029
1920 952.03 707 1,000
1921 109.00 81 114
1923 330.00 243 347
1925 2,383.00 1,743 2,502
1926 890.00 649 935
1927 859.00 624 902
1934 260.00 184 273
1942 499.00 342 524
1943 450.00 307 473
1944 249.00 169 261
1945 393.00 266 412 1 32.29
1946 3,015.00 2,032 3,144 22 32.38 1
1952 176.00 115 178 7 32.89
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-61
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 541 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1954 663.00 429 664 32 33.05 1
1955 889.00 572 885 48 33.13 1
1956 13,912.00 8,904 13,777 830 33.21 25
1957 4,697.00 2,989 4,625 307 33.28 9
1958 2,795.00 1,768 2,736 199 33.35 6
1960 410.00 256 396 34 33.50 1
1962 8,912.00 5,496 8,504 854 33.64 25
1963 17,387.00 10,650 16,479 1,777 33.70 53
1966 1,479.00 887 1,372 180 33.90 5
1970 17,295.00 10,048 15,547 2,612 34.14 77
1973 5,689.33 3,220 4,982 991 34.31 29
1974 758.50 425 658 139 34.37 4
1977 7,577.12 4,125 6,383 1,573 34.52 46
1984 920.27 461 713 253 34.85 7
1987 16,462.87 7,906 12,233 5,053 34.98 144
1988 24,486.96 11,578 17,915 7,796 35.02 223
1989 17,631.63 8,202 12,691 5,822 35.06 166
1994 61,907.68 26,243 40,606 24,397 35.24 692
1995 2,253.91 935 1,447 920 35.27 26
1997 410,414.98 162,484 251,415 179,521 35.34 5,080
1999 1,657,476.43 622,732 963,566 776,784 35.41 21,937
2000 762,281.39 278,289 430,602 369,793 35.44 10,434
2001 1,182,979.51 418,920 648,204 593,925 35.47 16,744
2005 35,540.52 10,882 16,838 20,480 35.59 575
2015 6,941.38 1,028 1,591 5,698 35.87 159
2017 152,635.39 16,342 25,286 134,981 35.93 3,757
2018 53,954.35 4,617 7,144 49,508 35.95 1,377
2019 1,273,641.26 79,691 123,308 1,214,016 35.98 33,741

6,379,552.46 2,187,041 3,299,976 3,398,554 95,345

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1915 2,576,037.01 2,010,568 2,730,599
1916 3,271.00 2,546 3,467
1917 1,530.00 1,188 1,622
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-62
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 542 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1918 64,061.00 49,610 67,905
1919 93,808.00 72,446 99,436
1920 23,359.00 17,992 24,761
1921 15,521.00 11,922 16,452
1922 3,110.00 2,382 3,297
1923 62,619.00 47,830 66,376
1924 12,500.00 9,520 13,250
1925 2,785.00 2,115 2,952
1926 1,997.00 1,512 2,117
1929 243.00 182 258
1930 58,587.00 43,814 62,102
1934 3,256.00 2,403 3,451
1940 659.00 476 699
1946 183.00 129 194
1949 135,867.42 94,608 142,250 1,770 29.76 59
1950 6,787.32 4,704 7,073 122 29.83 4
1951 26,173.19 18,055 27,147 597 29.90 20
1952 8,384.51 5,757 8,656 232 29.96 8
1955 1,231.16 833 1,252 53 30.15 2
1960 5,951.45 3,915 5,886 422 30.45 14
1961 25,831.00 16,896 25,404 1,977 30.50 65
1962 18,134.00 11,788 17,724 1,498 30.56 49
1963 19,741.00 12,753 19,175 1,750 30.61 57
1964 71.06 46 69 6 30.66
1969 2,353.00 1,458 2,192 302 30.91 10
1971 7,096.11 4,331 6,512 1,010 31.00 33
1987 413,923.95 212,952 320,188 118,572 31.61 3,751
1988 385,288.23 195,279 293,615 114,790 31.65 3,627
1989 671,078.82 335,000 503,695 207,648 31.68 6,555
1990 1,917,672.47 942,070 1,416,466 616,267 31.71 19,434
1992 2,090,902.34 992,795 1,492,734 723,622 31.76 22,784
1993 63,488.82 29,586 44,485 22,814 31.79 718
1994 2,168,656.90 991,186 1,490,315 808,461 31.82 25,407
1995 634,895.44 284,257 427,400 245,590 31.85 7,711
1996 25,228.73 11,055 16,622 10,121 31.87 318
1997 586,378.29 251,086 377,525 244,036 31.90 7,650
1999 1,999,403.05 814,409 1,224,519 894,848 31.95 28,008
2000 1,407,141.49 557,370 838,043 653,527 31.98 20,435
2001 59,796.76 23,012 34,600 28,784 32.00 900
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-63
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 543 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2002 350.72 131 197 175 32.02 5
2004 131,851.04 45,856 68,948 70,815 32.07 2,208
2011 34,640.08 8,380 12,600 24,119 32.23 748
2013 277,129.01 56,754 85,333 208,423 32.28 6,457
2014 373,634.16 69,214 104,068 291,984 32.30 9,040
2015 698,947.32 115,022 172,943 567,941 32.32 17,572
2016 16,452,667.07 2,351,412 3,535,507 13,904,321 32.34 429,942
2017 1,012,534.38 121,475 182,646 890,641 32.36 27,523
2018 1,350,265.40 129,459 194,650 1,236,631 32.38 38,191
2019 383,827.03 27,076 40,711 366,146 32.40 11,301
2021 1,374,026.24 20,361 30,614 1,425,854 32.45 43,940

37,694,874.97 11,036,976 16,270,701 23,685,866 734,546

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1922 476,615.72 352,916 430,780 74,433 30.41 2,448
1923 29,805.45 22,001 26,855 4,739 30.53 155
1924 2,210.00 1,626 1,985 358 30.66 12
1925 425.00 312 381 70 30.79 2
1926 3,128.00 2,286 2,790 525 30.91 17
1927 342.00 249 304 59 31.03 2
1928 40.00 29 35 7 31.15
1930 927.00 668 815 167 31.39 5
1932 60.00 43 52 11 31.62
1936 430.00 303 370 86 32.06 3
1940 95.00 66 81 20 32.48 1
1943 44.00 30 37 10 32.78
1944 521.00 355 433 119 32.88 4
1947 106.66 72 88 25 33.16 1
1948 2,375.37 1,587 1,937 581 33.25 17
1949 25.02 17 21 6 33.34
1952 690.58 452 552 180 33.60 5
1953 875.90 570 696 233 33.69 7
1955 611.45 394 481 167 33.85 5
1957 5,424.43 3,451 4,212 1,538 34.01 45
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-64
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 544 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1958 194.00 123 150 56 34.09 2
1960 1,050.00 656 801 312 34.24 9
1962 206.00 127 155 63 34.39 2
1969 5,000.00 2,923 3,568 1,732 34.86 50
1973 9,150.98 5,167 6,307 3,393 35.10 97
1976 8,267.46 4,533 5,533 3,230 35.27 92
1989 10,046.06 4,650 5,676 4,973 35.89 139
1990 35,855.73 16,314 19,913 18,094 35.93 504
1993 13,881.71 5,968 7,285 7,430 36.05 206
1994 354.19 149 182 194 36.08 5
1995 50,002.76 20,609 25,156 27,847 36.12 771
1998 1,081,101.16 414,107 505,471 640,496 36.23 17,679
1999 225,620.73 84,138 102,701 136,457 36.26 3,763
2000 1,072.35 389 475 662 36.29 18
2003 368,311.75 120,828 147,486 242,924 36.39 6,676
2004 82.42 26 32 56 36.42 2
2005 4,689,300.37 1,422,254 1,736,045 3,234,614 36.45 88,741
2011 547,977.84 118,593 144,758 436,098 36.64 11,902
2015 31,886.61 4,655 5,682 28,118 36.75 765
2019 124,458.69 7,685 9,381 122,546 36.86 3,325

7,728,573.39 2,621,321 3,199,661 4,992,627 137,477

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1908 665,042.03 504,015 27,928 - 719,572 28.43 25,310
1921 1,261.87 920 51 - 1,363 30.28 45
1926 565.00 405 22 - 610 30.91 20
1927 617.00 441 24 - 666 31.03 21
1928 25,607.82 18,234 1,010 - 27,643 31.15 887
1932 279.00 196 11 - 301 31.62 10
1948 441.66 289 16 - 475 33.25 14
1949 467.00 305 17 - 503 33.34 15
1953 77.17 49 3 - 83 33.69 2
1954 443.94 282 16 - 477 33.77 14
1972 5,563.00 3,110 172 - 5,958 35.04 170
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-65
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 545 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1973 549.10 304 17 - 588 35.10 17
1978 30,650.97 16,145 895 - 32,772 35.38 926
1991 248,715.55 109,055 6,043 - 264,707 35.97 7,359
1995 413,832.99 167,347 9,273 - 439,659 36.12 12,172
1997 148,860.34 57,427 3,182 - 157,997 36.19 4,366
1998 1,864,632.07 700,756 38,830 - 1,978,047 36.23 54,597
1999 105,149.44 38,472 2,132 - 111,487 36.26 3,075
2000 43,680.64 15,530 861 - 46,288 36.29 1,276
2001 31,488.40 10,850 601 - 33,349 36.33 918
2009 21,780.07 5,292 293 - 22,945 36.58 627
2010 4,979,946.67 1,135,476 62,918 - 5,242,063 36.61 143,187
2013 34,720.97 6,230 345 - 36,455 36.69 994
2014 789,164.05 127,599 7,070 - 827,801 36.72 22,544
2015 4,281,937.45 613,341 33,986 - 4,487,201 36.75 122,101
2016 8,155,651.17 1,011,464 56,047 - 8,537,924 36.78 232,135
2017 2,479,815.97 257,333 14,259 - 2,593,268 36.81 70,450
2018 6,133,713.65 505,413 28,006 - 6,407,068 36.84 173,916
2019 298,144.08 18,062 1,001 - 311,071 36.86 8,439
2021 29,972.83 384 21 - 31,193 36.92 845

30,792,771.90 5,324,726 295,051 - 32,319,534 886,452

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1906 244,325.25 186,216 174,193 79,905 28.12 2,842
1907 6,605.11 5,020 4,696 2,173 28.27 77
1908 5,823.00 4,413 4,128 1,928 28.43 68
1909 23,882.00 18,049 16,884 7,954 28.58 278
1912 507.00 380 355 172 29.03 6
1914 83.00 62 58 28 29.32 1
1918 177.00 130 122 62 29.87 2
1920 5,524.00 4,039 3,778 1,967 30.14 65
1921 2,163.00 1,576 1,474 775 30.28 26
1922 90,569.16 65,798 61,550 32,642 30.41 1,073
1924 418.00 302 283 152 30.66 5
1925 1,699.00 1,222 1,143 624 30.79 20
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-66
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 546 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1927 3,499.00 2,500 2,339 1,300 31.03 42
1928 1,933.00 1,376 1,287 723 31.15 23
1929 10,164.00 7,211 6,745 3,825 31.27 122
1930 9,741.00 6,886 6,441 3,689 31.39 118
1931 2,027.00 1,428 1,336 772 31.50 25
1932 81.00 57 53 31 31.62 1
1933 444.00 310 290 172 31.73 5
1936 295.62 204 191 117 32.06 4
1937 382.00 263 246 151 32.17 5
1939 10.00 7 7 4 32.38
1940 10.00 7 7 4 32.48
1941 217.00 147 138 88 32.58 3
1946 318.00 210 196 134 33.07 4
1947 940.00 619 579 399 33.16 12
1948 3,053.00 2,001 1,872 1,303 33.25 39
1950 1,353.00 878 821 586 33.43 18
1951 187.00 121 113 81 33.52 2
1953 687.00 439 411 304 33.69 9
1954 15,763.00 10,011 9,365 7,029 33.77 208
1955 4,120.20 2,602 2,434 1,851 33.85 55
1956 181.00 114 107 82 33.93 2
1957 1,817.00 1,134 1,061 829 34.01 24
1958 3,501.55 2,172 2,032 1,610 34.09 47
1961 187.00 114 107 88 34.32 3
1967 1,208.96 705 659 598 34.73 17
1968 12,858.59 7,435 6,955 6,418 34.80 184
1969 232.00 133 124 117 34.86 3
1970 1,067.88 608 569 542 34.92 16
1973 1,196.19 663 620 624 35.10 18
1976 140,946.68 75,830 70,934 75,651 35.27 2,145
1977 58,436.39 31,109 29,100 31,673 35.33 896
1979 1,043.87 544 509 577 35.43 16
1980 54,358.99 27,993 26,186 30,348 35.48 855
1986 2,022.16 963 901 1,202 35.76 34
1987 16,685.67 7,825 7,320 10,033 35.80 280
1988 118,664.01 54,775 51,238 72,172 35.85 2,013
1989 194.55 88 82 120 35.89 3
1990 7,682.02 3,429 3,208 4,782 35.93 133
1991 3,819.62 1,675 1,567 2,406 35.97 67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-67
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 547 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1992 856,558.02 368,541 344,746 546,075 36.01 15,165
1993 710,712.90 299,803 280,446 458,696 36.05 12,724
1995 337,561.33 136,504 127,690 223,373 36.12 6,184
1996 364,802.18 144,121 134,816 244,579 36.16 6,764
1997 335,085.62 129,269 120,923 227,566 36.19 6,288
1999 47,839.08 17,503 16,373 33,380 36.26 921
2004 1,953,993.11 605,846 566,729 1,465,424 36.42 40,237
2005 35,164.03 10,464 9,788 26,782 36.45 735
2010 321,999.59 73,419 68,679 266,201 36.61 7,271
2011 27,759.75 5,894 5,513 23,357 36.64 637
2013 5,142,129.71 922,659 863,087 4,484,728 36.69 122,233
2015 69,228.46 9,916 9,276 62,722 36.75 1,707
2016 13,289,931.86 1,648,217 1,541,798 12,279,731 36.78 333,870

24,355,870.11 4,913,949 4,596,675 20,733,430 566,650

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1952 16,083,649.66 10,146,110 8,755,562 9,418,962 41.44 227,292
1953 16,881.00 10,579 9,129 9,946 41.58 239
1954 11,285.00 7,024 6,061 6,691 41.72 160
1955 757.00 468 404 452 41.86 11
1956 35.00 21 18 21 42.00
1962 21,885.00 12,830 11,072 13,658 42.78 319
1968 7,167.00 3,985 3,439 4,660 43.49 107
1973 8,474.82 4,479 3,865 5,711 44.03 130
1990 15,731.02 6,491 5,601 12,175 45.51 268
1992 124,016.42 49,092 42,364 97,775 45.66 2,141
1995 947.93 350 302 769 45.86 17
1999 419,024.28 138,564 119,573 353,924 46.12 7,674
2000 245.40 79 68 209 46.18 5
2001 7,739.22 2,398 2,069 6,676 46.24 144
2004 19,473.21 5,378 4,641 17,364 46.41 374
2006 150,851.84 38,032 32,820 137,643 46.52 2,959
2009 52,507.35 11,180 9,648 49,686 46.69 1,064
2012 388,448.73 65,991 56,947 382,000 46.85 8,154
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-68
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 548 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2014 4,435,996.02 615,356 531,020 4,481,655 46.95 95,456
2015 37,344.55 4,564 3,938 38,261 47.00 814
2016 2,582,504.81 272,183 234,880 2,683,351 47.05 57,032
2017 2,387,551.83 209,252 180,574 2,517,360 47.10 53,447
2020 68,445.10 2,118 1,828 75,515 47.24 1,599

26,840,962.19 11,606,524 10,015,823 20,314,465 459,406

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1959 26,625,661.63 16,202,921 11,819,063 20,397,988 46.63 437,443
1960 217,612.00 131,302 95,777 167,534 46.80 3,580
1961 274,765.94 164,335 119,873 212,594 46.97 4,526
1962 5,704.87 3,382 2,467 4,436 47.13 94
1963 131,429.70 77,223 56,330 102,700 47.29 2,172
1964 232.00 135 98 182 47.44 4
1965 77,152.71 44,491 32,454 60,901 47.60 1,279
1966 107,377.41 61,329 44,736 85,191 47.75 1,784
1967 116,794.92 66,048 48,178 93,144 47.90 1,945
1968 110,343.80 61,771 45,058 88,458 48.05 1,841
1969 105,493.73 58,440 42,628 85,019 48.20 1,764
1970 45,627.49 25,009 18,243 36,967 48.34 765
1971 9,701.00 5,259 3,836 7,902 48.48 163
1972 5,156.74 2,764 2,016 4,223 48.62 87
1977 717,636.57 361,916 263,996 604,344 49.27 12,266
1978 15,194.26 7,560 5,515 12,870 49.40 261
1988 20,800.16 8,812 6,428 18,740 50.52 371
1990 146,303.21 59,550 43,438 133,589 50.72 2,634
1991 369.25 147 107 340 50.81 7
1992 410,372.13 159,984 116,699 379,852 50.91 7,461
1993 385.55 147 107 359 51.00 7
1994 8,646.60 3,216 2,346 8,117 51.09 159
1998 81,856.82 27,276 19,896 79,151 51.44 1,539
1999 6,099.21 1,970 1,437 5,943 51.52 115
2000 509,731.73 159,227 116,147 500,629 51.61 9,700
2003 122,811.03 34,322 25,036 123,565 51.84 2,384
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-69
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 549 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.00 RESERVOIRS, DAMS AND WATERWAYS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 110-R1
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2007 94,218.74 21,790 15,895 98,110 52.14 1,882
2009 47,795.27 9,793 7,143 50,689 52.29 969
2010 149,976.46 28,683 20,923 160,549 52.36 3,066
2012 47,015.14 7,645 5,577 51,312 52.50 977
2014 74,467.55 9,865 7,196 82,910 52.63 1,575
2015 252,620.21 29,409 21,452 284,218 52.70 5,393
2017 450,612.89 37,485 27,343 517,899 52.83 9,803
2018 244,117.99 16,104 11,747 283,636 52.89 5,363
2019 1,350,634.16 64,619 47,136 1,587,132 52.96 29,969
2020 553.41 16 12 658 53.02 12
2021 15,045.63 150 109 18,096 53.08 341

32,600,317.91 17,954,095 13,096,439 26,349,945 553,701

176,364,942.46 59,242,858 52,213,550 140,435,155 3,623,229

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.8 2.05
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-70
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 550 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2013 11,906.30 2,627 2,057 10,564 32.11 329
2014 33,137.10 6,597 5,166 29,959 32.26 929
2016 10,805.87 1,651 1,293 10,161 32.55 312
2019 27,931.35 2,090 1,637 27,971 32.92 850

83,780.62 12,965 10,152 78,655 2,420

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1999 3,534.58 1,462 1,261 2,415 32.41 75
2017 78,923.35 8,908 7,682 74,398 36.88 2,017

82,457.93 10,370 8,943 76,813 2,092

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1994 16,133.11 7,607 6,662 10,116 30.83 328
2014 869,271.88 154,121 134,982 769,060 36.30 21,186
2019 54,885.10 3,593 3,147 53,934 37.22 1,449
2020 428,957.73 17,211 15,074 431,042 37.38 11,531

1,369,247.82 182,532 159,865 1,264,152 34,494

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1985 1,041,666.96 594,051 581,429 595,654 31.23 19,073
1991 113,057.55 57,075 55,862 71,893 34.18 2,103
2001 254,391.49 95,854 93,817 193,645 39.04 4,960
2004 1,174,709.15 391,138 382,828 944,594 40.43 23,364
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-71
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 551 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2005 297,752.55 94,502 92,494 243,966 40.89 5,966
2006 39,583.07 11,944 11,690 33,039 41.34 799
2007 4,065,953.80 1,161,175 1,136,504 3,458,024 41.78 82,767
2008 5,289,595.63 1,423,899 1,393,646 4,583,597 42.21 108,590
2009 115,871.84 29,240 28,619 102,316 42.64 2,400
2010 52,976.34 12,455 12,190 47,673 43.05 1,107
2012 259,225.12 51,654 50,557 242,368 43.86 5,526
2013 3,202,646.27 578,532 566,240 3,052,750 44.25 68,989
2014 98,420.34 15,890 15,552 95,663 44.63 2,143
2015 117,523.69 16,671 16,317 116,485 45.00 2,589
2016 99,524.98 12,122 11,864 100,599 45.36 2,218
2018 70,331.01 5,615 5,496 73,978 46.04 1,607
2019 60,281.70 3,471 3,397 64,721 46.37 1,396

16,353,511.49 4,555,288 4,458,504 14,020,964 335,597

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1995 50,000.00 23,669 25,572 34,928 38.03 918
2001 567,200.24 219,277 236,908 449,404 41.49 10,832
2003 388,122.03 137,948 149,040 320,588 42.63 7,520
2006 624,603.14 191,550 206,951 548,818 44.30 12,389
2007 92,181.60 26,693 28,839 82,701 44.85 1,844
2009 66,513.05 16,935 18,297 62,184 45.93 1,354
2010 181,464.40 42,926 46,377 173,194 46.46 3,728
2011 11,139.31 2,434 2,630 10,849 46.97 231
2012 36,428.89 7,272 7,857 36,222 47.48 763
2013 43,446.28 7,848 8,479 44,091 47.98 919
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-72
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 552 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.10 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2014 119,324.38 19,213 20,758 123,625 48.47 2,551
2016 86,688.16 10,470 11,312 93,581 49.42 1,894
2020 66,113.89 2,278 2,461 77,537 51.17 1,515

2,333,225.37 708,513 765,480 2,057,722 46,458

20,222,223.23 5,469,668 5,402,945 17,498,306 421,061

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.6 2.08
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-73
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 553 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.15 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2015 11,034.00 1,728 1,291 10,184 36.50 279

11,034.00 1,728 1,291 10,184 279

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2004 979,038.74 325,986 294,662 811,652 40.43 20,075
2005 14,182.39 4,501 4,068 11,958 40.89 292
2007 10,037.72 2,867 2,592 8,751 41.78 209
2013 70,719.45 12,775 11,547 68,366 44.25 1,545
2015 29,754.56 4,221 3,815 29,807 45.00 662
2017 117,599.67 11,862 10,722 122,165 45.71 2,673
2018 18,001.42 1,437 1,299 19,043 46.04 414
2020 82,934.19 2,917 2,637 91,079 46.68 1,951
2021 172,392.89 2,051 1,854 192,950 46.97 4,108

1,494,661.03 368,617 333,197 1,355,770 31,929

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2002 218,446.08 81,109 114,319 150,000 42.06 3,566
2003 262,682.40 93,364 131,592 186,253 42.63 4,369
2013 55,363.85 10,001 14,096 52,894 47.98 1,102
2015 34,414.27 4,855 6,843 34,798 48.95 711
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-74
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 554 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.15 RESERVOIRS, DAMS AND WATERWAYS - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2016 321,885.97 38,878 54,797 334,685 49.42 6,772
2019 56,180.06 3,192 4,499 63,479 50.75 1,251
2020 7,206.12 248 350 8,370 51.17 164

956,178.75 231,647 326,496 830,480 17,935

2,461,873.78 601,992 660,984 2,196,434 50,143

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.8 2.04
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-75
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 555 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1991 14,365.60 7,352 10,198 4,886 29.38 166

14,365.60 7,352 10,198 4,886 166

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1975 48,511.99 32,301 51,423
1976 2,465.61 1,625 2,605 8 23.17
1978 13,954.84 9,005 14,437 356 23.74 15
1989 188.86 105 168 32 26.80 1
1990 13,035.96 7,128 11,427 2,391 27.07 88
1994 27,482.17 13,916 22,310 6,821 28.11 243

105,639.43 64,080 102,370 9,608 347

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1992 47,371.90 23,327 613 48,653 30.18 1,612

47,371.90 23,327 613 48,653 1,612

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1982 119,926.17 69,920 23,763 100,961 26.79 3,769
1989 57,594.29 30,056 10,215 49,683 29.18 1,703
1995 29,757.16 13,705 4,658 26,290 31.15 844
2021 131,592.83 1,800 612 136,245 37.53 3,630

338,870.45 115,481 39,247 313,179 9,946
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-76
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 556 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 332.20 RESERVOIRS, DAMS AND WATERWAYS - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1986 9,716.14 5,440 6,392 4,587 31.72 145
1987 10,065.97 5,529 6,497 4,878 32.21 151
1990 2,209.51 1,141 1,341 1,156 33.68 34
1991 45,757.93 23,100 27,143 24,564 34.18 719
1992 34,820.80 17,177 20,183 19,164 34.67 553

102,570.35 52,387 61,556 54,349 1,602

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-S1.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1986 20,363.37 11,961 9,032 15,608 32.89 475
1987 23,577.46 13,571 10,248 18,281 33.45 547
1990 2,209.51 1,191 899 1,774 35.15 50
2002 13,360.57 4,961 3,746 12,420 42.06 295
2006 7,558.01 2,318 1,750 7,395 44.30 167

67,068.92 34,002 25,675 55,478 1,534

675,886.65 296,629 239,659 486,153 15,207

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.0 2.25
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-77
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 557 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1992 10,698,553.69 4,338,699 2,867,348 8,580,105 37.75 227,288
1993 47,921.96 19,036 12,580 38,696 37.97 1,019
1994 233,266.47 90,633 59,897 189,698 38.20 4,966
1998 8,786.44 3,090 2,042 7,359 39.09 188
2009 12,830.06 2,880 1,903 11,825 41.58 284
2018 573,612.36 43,479 28,734 585,031 43.81 13,354

11,574,970.98 4,497,817 2,972,505 9,412,714 247,099

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1924 15,917.00 12,854 16,713
1930 9,803.55 7,595 9,920 374 18.33 20
1942 12,433.62 8,923 11,655 1,401 21.93 64
1956 34,365.81 22,634 29,563 6,521 25.13 259
1968 4,702.10 2,848 3,720 1,217 27.32 45
1970 27,729.50 16,529 21,589 7,527 27.65 272
1976 332.80 188 246 104 28.59 4
1977 153,756.53 86,072 112,422 49,022 28.74 1,706
1986 18,457.89 9,306 12,155 7,226 30.03 241
1987 147,285.09 73,222 95,638 59,011 30.17 1,956
1989 677,065.53 326,745 426,775 284,144 30.44 9,335
1990 7,668.42 3,642 4,757 3,295 30.58 108
1991 21,613.83 10,096 13,187 9,508 30.71 310
1994 977.15 432 564 462 31.12 15
1995 451,113.28 195,327 255,124 218,545 31.25 6,993
1996 254,977.38 108,017 141,085 126,641 31.39 4,034
2000 42,771.56 16,405 21,427 23,483 31.92 736
2001 980,043.21 364,972 476,705 552,341 32.06 17,228
2002 318.11 115 150 184 32.19 6
2016 14,186,359.59 1,972,932 2,576,926 12,318,752 34.19 360,303
2017 9,447,688.05 1,103,608 1,441,467 8,478,606 34.35 246,830
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-78
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 558 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

2018 6,673,830.60 625,141 816,522 6,191,000 34.51 179,397
2019 5,905,121.05 406,001 530,294 5,670,083 34.68 163,497
2021 126,207.61 1,827 2,386 130,132 35.04 3,714

39,200,539.26 5,375,431 7,020,990 34,139,577 997,073

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1915 358,093.27 311,091 379,579
1916 1,032.00 890 1,094
1917 2,916.00 2,499 3,091
1918 134,215.00 114,221 142,268
1919 237,864.19 201,061 252,136
1920 21,377.00 17,946 22,660
1921 1,259.00 1,050 1,335
1922 1,177.00 975 1,248
1923 297,923.00 245,198 315,798
1924 6,537.53 5,346 6,930
1925 148.00 120 157
1926 686.00 554 727
1929 321.00 254 340
1930 164.00 129 174
1931 5,240.00 4,106 5,554
1941 277.00 205 294
1942 990.00 730 1,049
1943 146.00 107 155
1946 1,771.36 1,279 1,878
1947 50.27 36 53
1951 1,647.52 1,158 1,746
1953 479.00 333 508
1954 91.61 63 97
1955 3,458.58 2,379 3,666
1956 67,761.00 46,335 71,827
1957 69,349.93 47,147 73,511
1958 65,764.00 44,450 69,710
1959 73,640.50 49,481 78,059
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-79
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 559 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1969 8,435.00 5,310 8,941
1975 58,363.08 35,039 61,865
1977 1,018.76 601 1,080
1979 1,820.23 1,053 1,929
1980 59,043.70 33,821 62,586
1981 12,622.22 7,155 13,380
1982 15,835.74 8,880 16,786
1986 3,216.24 1,720 3,409
1987 264,804.37 139,737 280,693
1989 454.40 233 482
1991 514,234.97 255,734 545,089
1992 8,195.23 4,008 8,687
1995 2,349,909.47 1,087,603 2,370,703 120,201 28.67 4,193
1996 81,231.80 36,829 80,278 5,828 28.78 203
1997 1,205,376.98 534,692 1,165,495 112,204 28.89 3,884
1999 1,828,077.35 773,031 1,685,015 252,747 29.11 8,682
2000 813,955.47 335,368 731,019 131,774 29.22 4,510
2001 123,567.44 49,503 107,904 23,077 29.33 787
2005 31,256.40 10,947 23,862 9,270 29.77 311

8,735,798.61 4,420,407 8,604,845 655,101 22,570

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1922 335,145.59 277,098 355,254
1923 986.00 809 1,045
1924 91.00 74 96
1927 21.00 17 22
1929 12,844.00 10,102 13,615
1930 6,333.00 4,947 6,713
1931 210.00 163 223
1942 45.00 32 48
1949 5,615.33 3,879 5,952
1950 4,981.00 3,420 5,280
1951 302.00 206 320
1957 4.09 3 4
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-80
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 560 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1963 5,752.00 3,622 6,097
1964 2,535.00 1,585 2,687
1966 561.00 346 595
1967 36,810.84 22,496 39,019
1968 1,470.00 891 1,558
1977 5,900.21 3,301 6,254
1998 603,316.52 242,856 639,516
1999 35,727.50 14,014 37,871
2000 304.18 116 322
2007 46,286.54 13,635 45,002 4,062 33.57 121
2010 49,862.76 12,423 41,002 11,853 34.01 349
2021 25,937.41 378 1,248 26,246 35.83 733

1,181,041.97 616,413 1,209,744 42,161 1,203

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1908 29,525.27 26,359 8,201 - 38,907 9.91 3,926
1909 24,824.00 22,022 6,851 - 32,668 10.29 3,175
1938 1,274.00 926 288 - 1,613 20.99 77
1994 3,059,415.18 1,321,494 411,134 - 3,592,926 31.73 113,234
1995 318,116.54 134,603 41,877 - 372,718 31.87 11,695
1996 3,520.28 1,457 453 - 4,114 32.01 129
1997 87,404.22 35,362 11,002 - 101,902 32.15 3,170
1998 149,820.93 59,170 18,409 - 174,222 32.29 5,396
1999 14,013.64 5,393 1,678 - 16,252 32.43 501
2000 2,358.42 883 275 - 2,727 32.57 84
2001 11,959.21 4,348 1,353 - 13,790 32.71 422
2003 3,747.93 1,277 397 - 4,295 32.99 130
2009 136,761.66 35,567 11,065 - 153,297 33.86 4,527
2014 3,645,686.21 638,453 198,631 - 3,990,145 34.62 115,255
2016 32,005,502.76 4,326,478 1,346,023 - 34,631,746 34.94 991,178
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-81
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 561 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2018 1,536,108.53 139,291 43,335 - 1,640,888 35.28 46,510
2020 89,769.83 3,698 1,150 - 94,511 35.64 2,652
2021 14,659.38 210 65 - 15,311 35.83 427

41,134,467.99 6,756,991 2,102,188 - 44,882,034 1,302,488

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1906 172,805.06 156,252 179,717
1907 42,313.00 38,021 44,006
1908 88,684.00 79,174 92,231
1909 1,787.00 1,585 1,858
1910 56.00 49 58
1913 268.00 232 279
1916 40.00 34 42
1926 399.00 314 415
1928 571.00 444 594
1929 2,171.00 1,675 2,258
1940 370.00 265 385
1941 489.00 349 509
1942 1,256.00 890 1,306
1948 933.00 636 970
1949 117.00 79 122
1958 18,352.00 11,739 19,086
1959 22,327.00 14,186 23,220
1962 21,610.00 13,449 22,474
1963 18,588.00 11,485 19,332
1964 90.00 55 94
1967 46,836.00 28,083 48,709
1968 11,611.00 6,908 12,075
1974 36,182.52 20,449 37,630
1980 1,233,058.12 655,848 1,282,380
1981 29,320.62 15,421 30,493
1982 11,033.71 5,736 11,475
1993 5,554.62 2,447 5,222 554 31.59 18
1996 437,326.88 181,055 386,415 68,405 32.01 2,137
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-82
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 562 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1997 9,974.83 4,036 8,614 1,760 32.15 55
1998 651.74 257 549 129 32.29 4
2004 6,499.88 2,134 4,554 2,205 33.14 67
2005 12,374.89 3,909 8,343 4,527 33.28 136

2,233,650.87 1,257,196 2,245,416 77,581 2,417

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1952 1,914,061.04 1,319,752 916,467 1,246,422 27.10 45,993
1953 4,419,657.00 3,021,698 2,098,338 2,895,875 27.43 105,573
1954 1,292.00 876 608 852 27.76 31
1955 806.00 542 376 534 28.08 19
1956 3,163.00 2,107 1,463 2,111 28.40 74
1973 1,473.72 835 580 1,085 33.23 33
1984 10,197.16 5,020 3,486 8,037 35.92 224
1985 141,693.68 68,718 47,719 112,394 36.15 3,109
1986 242,867.50 115,937 80,509 193,931 36.38 5,331
1988 445,904.96 205,918 142,994 360,878 36.84 9,796
1990 246,368.23 109,713 76,187 202,209 37.30 5,421
1991 410.30 179 124 339 37.52 9
1992 1,604,682.35 687,255 477,246 1,336,045 37.75 35,392
1993 758,371.57 318,146 220,928 636,032 37.97 16,751
1995 158,401.82 63,532 44,118 134,876 38.42 3,511
1996 1,677.39 657 456 1,439 38.64 37
1998 194,259.99 72,154 50,105 169,408 39.09 4,334
2000 131,181.92 45,971 31,923 116,312 39.53 2,942
2001 7,634,067.19 2,590,105 1,798,630 6,827,866 39.76 171,727
2003 59,157.59 18,703 12,988 53,860 40.21 1,339
2004 5,705,639.58 1,735,375 1,205,085 5,242,288 40.43 129,663
2007 5,911,893.88 1,569,102 1,089,621 5,590,819 41.11 135,997
2008 115,256.58 28,997 20,136 110,104 41.34 2,663
2009 17,279.66 4,097 2,845 16,681 41.58 401
2011 429,783.10 88,962 61,777 423,878 42.05 10,080
2012 10,556.87 2,016 1,400 10,529 42.29 249
2016 14,433,912.90 1,734,440 1,204,436 15,105,886 43.28 349,027
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-83
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 563 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2018 1,047,681.79 83,866 58,239 1,125,642 43.81 25,694
2020 348,040.36 12,617 8,762 384,524 44.36 8,668
2021 880,223.71 10,792 7,494 987,159 44.66 22,104

46,869,962.84 13,918,082 9,665,042 43,298,016 1,096,192

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1959 3,551,488.81 2,417,533 2,008,389 2,288,913 30.41 75,268
1960 3,666,192.00 2,470,682 2,052,543 2,383,550 30.77 77,463
1961 13,616.67 9,085 7,547 8,929 31.12 287
1966 84.00 53 44 58 32.85 2
1967 299.00 187 155 206 33.18 6
1970 8,423.00 5,100 4,237 5,955 34.17 174
1972 2,089.00 1,236 1,027 1,501 34.80 43
1975 20,157.99 11,498 9,552 14,839 35.74 415
1976 15,408.84 8,675 7,207 11,438 36.05 317
1977 11,771,037.47 6,542,074 5,434,890 8,808,065 36.35 242,313
1978 911,273.55 499,750 415,172 687,469 36.65 18,758
1979 549,153.50 297,087 246,808 417,668 36.95 11,304
1980 283.96 151 125 218 37.25 6
1983 881.97 450 374 693 38.12 18
1986 133,967.56 65,059 54,048 108,052 38.99 2,771
1988 18,454.30 8,653 7,189 15,141 39.55 383
1989 127,859.25 58,831 48,874 105,835 39.83 2,657
1990 154,906.76 69,893 58,064 129,373 40.11 3,225
1991 9,443.95 4,176 3,469 7,958 40.39 197
1992 52,354.82 22,667 18,831 44,519 40.67 1,095
1993 1,704,747.04 721,754 599,604 1,463,140 40.95 35,730
1997 41,632.43 15,965 13,263 37,112 42.05 883
1999 136,219.82 49,321 40,974 123,852 42.60 2,907
2000 426,439.23 149,612 124,292 391,700 42.88 9,135
2001 361,325.04 122,605 101,855 335,348 43.16 7,770
2002 283,560.76 92,921 77,195 265,914 43.43 6,123
2003 500,143.98 157,745 131,048 474,126 43.71 10,847
2004 368,835.16 111,724 92,816 353,475 43.99 8,035
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-84
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 564 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 333.00 TURBINES AND GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 70-S0
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2005 2,644,629.80 767,168 637,332 2,562,670 44.27 57,887
2006 212,301.22 58,785 48,836 208,048 44.55 4,670
2007 7,860,050.32 2,069,805 1,719,510 7,791,151 44.83 173,793
2008 9,243,546.00 2,303,040 1,913,272 9,271,418 45.12 205,484
2009 17,733,990.85 4,159,873 3,455,854 18,002,275 45.41 396,439
2010 8,613,465.70 1,891,021 1,570,984 8,851,310 45.70 193,683
2011 9,064,936.25 1,849,959 1,536,871 9,431,702 45.99 205,082
2012 7,810,680.62 1,469,335 1,220,664 8,230,260 46.28 177,836
2015 668,809.21 91,155 75,728 733,531 47.19 15,544
2021 139,640.38 1,666 1,384 167,581 49.19 3,407

88,822,330.21 28,576,294 23,740,028 83,734,992 1,951,957

239,752,762.73 65,418,631 53,356,382 216,242,176 5,620,999

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.5 2.34
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-85
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 565 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1992 772,086.19 429,382 109,820 716,312 19.21 37,288
1993 5,540.21 3,006 769 5,159 19.72 262
1994 340,906.88 180,197 46,088 318,683 20.24 15,745
1998 106,546.65 50,187 12,836 101,169 22.38 4,521
2001 21,074.38 8,953 2,290 20,260 24.07 842
2009 32,170.85 9,249 2,366 32,057 28.85 1,111
2012 5,653.02 1,292 330 5,718 30.75 186
2015 136,580.08 22,434 5,738 140,403 32.70 4,294
2016 686,497.65 97,071 24,827 709,725 33.36 21,275
2018 785,298.59 73,372 18,766 821,504 34.70 23,674
2019 140,015.82 9,477 2,424 147,393 35.39 4,165
2020 1,872.17 78 20 1,983 36.07 55

3,034,242.49 884,698 226,273 3,020,367 113,418

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1911 68,961.54 72,410 72,410
1912 1,325.00 1,391 1,391
1913 1,227.00 1,288 1,288
1915 7,485.00 7,859 7,859
1916 310.00 326 326
1921 90.00 94 95
1924 1,720.00 1,806 1,806
1927 1,870.00 1,964 1,964
1934 619.00 650 650
1936 964.00 1,012 1,012
1937 636.00 668 668
1939 2,806.60 2,947 2,947
1940 1,271.00 1,335 1,335
1944 82.00 84 85 1 0.90 1
1947 373.00 373 379 13 1.93 7
1948 77.00 76 77 4 2.27 2
1970 25,492.84 20,183 20,506 6,262 9.84 636
1971 4,978.00 3,893 3,955 1,272 10.21 125
1981 214,855.79 145,737 148,069 77,529 14.16 5,475
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-86
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 566 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1982 80,425.43 53,666 54,525 29,922 14.58 2,052
1989 158,813.82 93,306 94,799 71,955 17.57 4,095
1992 283,044.62 156,186 158,685 138,512 18.86 7,344
1993 28,935.52 15,616 15,866 14,516 19.29 753
1998 9,880.72 4,702 4,777 5,598 21.45 261
1999 36,697.93 16,970 17,242 21,291 21.88 973
2002 132,588.35 55,680 56,571 82,647 23.18 3,565
2005 102,110.49 38,183 38,794 68,422 24.48 2,795
2009 51,188.53 15,625 15,875 37,873 26.23 1,444
2010 7,553.83 2,163 2,198 5,734 26.67 215
2011 4,124.17 1,101 1,119 3,212 27.11 118
2013 3,361,028.13 757,517 769,639 2,759,441 27.99 98,587
2015 3,344,116.49 603,351 613,006 2,898,316 28.87 100,392
2016 1,389,375.33 217,295 220,772 1,238,072 29.31 42,241
2017 311,435.28 40,781 41,434 285,573 29.76 9,596
2018 987,768.90 103,280 104,933 932,225 30.20 30,868
2019 3,270,053.24 250,306 254,311 3,179,244 30.65 103,727
2021 69,584.27 1,117 1,135 71,929 31.55 2,280

13,963,868.82 2,690,941 2,732,501 11,929,561 417,552

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1915 71,899.98 76,214 76,214
1917 594.00 630 630
1918 19,449.00 20,616 20,616
1919 48,717.00 51,640 51,640
1920 11,340.00 12,020 12,020
1922 9,844.00 10,435 10,435
1923 14,511.00 15,382 15,382
1924 19,826.50 21,016 21,016
1925 271.00 287 287
1926 3,874.00 4,106 4,106
1928 219.00 232 232
1929 819.00 868 868
1930 27,496.00 29,146 29,146
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-87
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 567 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1931 3,768.00 3,994 3,994
1932 263.00 279 279
1936 690.00 731 731
1937 815.00 864 864
1938 149.00 158 158
1941 976.00 1,035 1,035
1952 1,093.47 1,054 1,159
1954 4,481.67 4,241 4,751
1962 912.93 798 968
1964 147.34 126 156
1966 6,567.00 5,499 6,961
1977 189.82 138 201
1979 10,636.96 7,520 11,275
1980 179,195.39 124,778 189,947
1981 118,646.67 81,379 125,765
1982 26,704.92 18,029 28,307
1986 4,785.08 3,024 5,072
1987 194,029.64 120,478 205,671
1989 5,821.95 3,486 6,171
1990 3,636.30 2,137 3,854
1992 91,169.98 51,493 95,498 1,142 18.43 62
1993 57,432.87 31,770 58,920 1,959 18.81 104
1994 17,638.08 9,551 17,713 983 19.19 51
1995 360,296.83 190,763 353,785 28,130 19.57 1,437
1996 190,998.85 98,759 183,156 19,302 19.95 968
1997 610,187.98 307,896 571,018 75,782 20.33 3,728
1999 86,833.85 41,568 77,091 14,953 21.08 709
2002 48,950.91 21,384 39,658 12,230 22.21 551
2004 107,892.47 43,923 81,459 32,907 22.95 1,434
2005 204.15 80 148 68 23.32 3
2006 33,729.59 12,646 23,453 12,300 23.70 519
2007 74,789.15 26,782 49,669 29,607 24.07 1,230
2013 383,540.03 92,072 170,755 235,798 26.30 8,966
2014 216,867.48 47,086 87,325 142,555 26.67 5,345
2015 61,606.80 11,891 22,053 43,250 27.04 1,599
2016 89,978.81 15,086 27,978 67,399 27.41 2,459
2018 321,633.42 36,258 67,243 273,688 28.15 9,722
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-88
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 568 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2019 8,089.94 671 1,244 7,331 28.52 257
2020 294,631.97 15,122 28,045 284,265 28.89 9,840
2021 655,197.71 11,439 21,215 673,295 29.27 23,003

4,504,041.49 1,688,580 2,817,339 1,956,945 71,987

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1998 173,603.18 83,028 73,307 110,713 21.59 5,128
1999 16,840.72 7,822 6,906 10,945 22.04 497
2000 17.14 8 7 11 22.48
2001 160,365.67 69,916 61,730 108,258 22.93 4,721
2008 1,416,824.50 458,195 404,548 1,097,286 26.08 42,074
2009 2,484,859.53 758,525 669,714 1,964,238 26.53 74,038
2014 2,087.30 423 373 1,839 28.82 64
2020 44,200.04 2,069 1,827 45,025 31.60 1,425

4,298,798.08 1,379,986 1,218,411 3,338,315 127,947

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1908 26,357.96 27,412 27,412
1909 2,930.00 3,047 3,047
1925 145.00 151 151
1930 1,111.00 1,155 1,155
1936 7,495.00 7,795 7,795
1940 448.00 466 466
1941 115.51 120 120
1956 2,745.69 2,501 1,281 1,574 4.96 317
1969 1,626.73 1,291 661 1,030 9.48 109
1988 126,187.34 74,784 38,308 92,927 17.18 5,409
1989 1,565.55 910 466 1,162 17.62 66
1992 955.32 521 267 727 18.94 38
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-89
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 569 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1994 1,966,323.11 1,023,776 524,426 1,520,550 19.82 76,718
1995 10,438.87 5,305 2,717 8,139 20.26 402
1996 3,140.60 1,555 797 2,470 20.71 119
2000 41,885.98 18,516 9,485 34,077 22.48 1,516
2001 2,287.04 978 501 1,878 22.93 82
2004 14,432.72 5,533 2,834 12,176 24.27 502
2013 176,797.98 39,021 19,988 163,882 28.36 5,779
2014 383,374.18 76,297 39,083 359,626 28.82 12,478
2016 14,494,372.62 2,213,940 1,134,084 13,940,064 29.74 468,731
2017 42,578.03 5,451 2,792 41,489 30.20 1,374
2018 57,320.85 5,839 2,991 56,623 30.67 1,846
2019 20,167.84 1,507 772 20,203 31.13 649
2020 537,362.90 24,679 12,642 546,216 31.60 17,285
2021 658,283.35 10,303 5,278 679,337 32.07 21,183

18,580,449.17 3,552,853 1,839,520 17,484,147 614,603

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1906 18,565.11 19,308 19,308
1907 2,547.00 2,649 2,649
1908 376.00 391 391
1911 3,311.00 3,443 3,443
1912 78.50 82 82
1923 86.00 89 89
1924 1,068.00 1,111 1,111
1925 48.00 50 50
1926 722.00 751 751
1930 3,831.00 3,984 3,984
1931 1,723.00 1,792 1,792
1932 105.00 109 109
1933 44.00 46 46
1937 6,528.00 6,789 6,789
1938 705.00 733 733
1939 50.00 52 52
1944 137.00 139 142
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-90
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 570 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1946 265.00 265 276
1949 407.00 396 423
1950 1,060.00 1,021 1,102
1954 97.00 90 101
1955 5,905.52 5,432 6,142
1956 260.00 237 270
1957 57,840.27 52,199 60,154
1958 2,713.00 2,424 2,822
1959 1,146.00 1,014 1,192
1960 582.00 510 605
1962 96.00 82 100
1964 243.00 204 253
1967 7,468.00 6,068 7,601 166 8.75 19
1968 14,049.00 11,283 14,133 477 9.11 52
1973 30,326.82 22,890 28,673 2,867 10.97 261
1980 193,821.69 132,334 165,766 35,809 13.74 2,606
1981 279.46 188 235 55 14.16 4
1983 13,662.20 8,877 11,120 3,089 15.01 206
1985 458.13 287 360 117 15.87 7
1986 1.00 1 1
1987 5,648.12 3,413 4,275 1,599 16.74 96
1990 306.00 174 218 100 18.06 6
1991 34,928.98 19,462 24,379 11,947 18.50 646
1992 35,532.45 19,373 24,267 12,686 18.94 670
1994 19,747.70 10,282 12,880 7,658 19.82 386
1996 49,081.98 24,309 30,450 20,595 20.71 994
1997 44,227.84 21,337 26,727 19,269 21.15 911
1998 29,893.08 14,027 17,571 13,518 21.59 626
2004 5,280.94 2,025 2,537 2,956 24.27 122
2006 21,365.10 7,510 9,407 12,812 25.17 509
2009 21,270.44 6,370 7,979 14,142 26.53 533
2010 31,955.20 8,978 11,246 21,987 26.99 815
2013 343,378.40 75,787 94,933 262,180 28.36 9,245
2016 543,205.11 82,972 103,934 461,000 29.74 15,501
2018 336,016.61 34,226 42,873 306,585 30.67 9,996
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-91
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 571 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2019 11,094.57 829 1,038 10,500 31.13 337
2020 217,065.00 9,969 12,488 213,260 31.60 6,749
2021 327,670.46 5,129 6,425 334,353 32.07 10,426

2,448,273.68 633,492 776,477 1,769,728 61,723

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1952 744,427.85 765,075 841,203
1953 87,873.08 89,491 99,297
1959 6,518.37 6,266 7,310 56 5.97 9
1977 8,908.35 6,916 8,068 1,998 12.52 160
1987 124,391.48 81,526 95,112 45,451 16.80 2,705
1988 16,546.93 10,625 12,396 6,302 17.27 365
1989 342,908.00 215,636 251,570 135,916 17.74 7,662
1990 4,251.73 2,616 3,052 1,753 18.22 96
1991 258,764.23 155,632 181,567 110,837 18.71 5,924
1993 31,274.13 17,917 20,903 14,437 19.72 732
1994 682,817.40 381,162 444,680 326,904 20.24 16,151
1996 10,214.41 5,397 6,296 5,246 21.29 246
1997 794,438.41 407,437 475,333 422,382 21.84 19,340
1998 525,245.20 261,282 304,823 288,705 22.38 12,900
1999 2,090.80 1,006 1,174 1,189 22.94 52
2001 79,744.72 35,778 41,740 48,371 24.07 2,010
2002 1,086.99 470 548 680 24.64 28
2003 12,466.22 5,172 6,034 8,053 25.22 319
2004 4,374.93 1,739 2,029 2,915 25.81 113
2005 111,993.56 42,471 49,548 77,004 26.41 2,916
2008 213,316.76 68,949 80,439 160,609 28.23 5,689
2011 144,050.44 37,842 44,148 118,629 30.11 3,940
2014 798,374.10 157,184 183,377 718,785 32.04 22,434
2016 2,267,016.10 338,532 394,946 2,166,783 33.36 64,952
2017 564,612.09 70,239 81,944 556,068 34.03 16,341
2018 952,041.21 93,939 109,593 966,213 34.70 27,845
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-92
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 572 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2019 267,362.29 19,112 22,297 279,823 35.39 7,907
2020 4,159,638.12 182,845 213,315 4,487,076 36.07 124,399
2021 4,165,551.84 61,898 72,213 4,634,861 36.77 126,050

17,382,299.74 3,524,154 4,054,954 15,587,045 471,285

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1992 12,963.64 8,153 4,717 10,969 19.21 571
1996 165,562.48 93,655 54,191 146,140 21.30 6,861
1997 102,674.94 56,372 32,618 91,619 21.85 4,193
1998 113,468.80 60,376 34,935 102,363 22.41 4,568
1999 1,418,263.53 730,200 422,508 1,293,591 22.98 56,292
2000 1,484,660.66 737,887 426,955 1,369,484 23.57 58,103
2001 2,279,856.65 1,092,416 632,093 2,126,534 24.16 88,019
2002 1,374,930.69 633,441 366,521 1,297,145 24.77 52,368
2003 1,052,551.64 464,974 269,043 1,004,545 25.39 39,565
2004 223,545.20 94,560 54,714 215,775 26.01 8,296
2005 243,908.27 98,402 56,937 238,192 26.65 8,938
2006 1,899,004.44 727,988 421,228 1,876,568 27.30 68,739
2008 1,021,722.93 349,337 202,133 1,034,152 28.64 36,109
2009 64,426.72 20,657 11,953 66,004 29.32 2,251
2013 111,251.69 25,573 14,797 119,818 32.15 3,727
2014 76,568.58 15,761 9,120 83,528 32.88 2,540
2015 208,716.63 37,748 21,842 230,705 33.63 6,860
2016 7,592.57 1,181 683 8,504 34.38 247
2017 5,439,852.93 702,718 406,606 6,175,616 35.14 175,743
2018 97,107.50 9,913 5,736 111,764 35.92 3,111
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-93
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 573 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 334.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 40-S0.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2019 419,274.07 31,139 18,018 489,304 36.70 13,333
2020 790,736.15 35,621 20,611 936,180 37.50 24,965
2021 1,007,120.38 15,708 9,089 1,209,527 38.30 31,580

19,615,761.09 6,043,780 3,497,046 20,238,025 696,979

83,827,734.56 20,398,484 17,162,521 75,324,133 2,575,494

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.2 3.07
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-94
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 574 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1992 19,611.78 7,686 5,236 15,749 37.49 420
1993 13.74 5 3 11 37.79
1994 2.13 1 1 2 38.08
2002 4,550.56 1,316 897 3,973 40.21 99
2006 9,385.49 2,273 1,548 8,494 41.12 207

33,563.70 11,281 7,685 28,228 726

LITTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2059
NET SALVAGE PERCENT.. -5

1980 145.94 79 100 53 28.61 2
1982 10,604.49 5,564 7,049 4,085 29.05 141
1983 63.52 33 42 25 29.26 1
1985 9,920.34 4,980 6,309 4,107 29.68 138
1986 2,050.65 1,013 1,283 870 29.88 29
1990 8,316.42 3,836 4,860 3,872 30.64 126
1991 4,946.90 2,238 2,835 2,359 30.82 77
1992 3,645.77 1,617 2,049 1,779 30.99 57
1993 32,160.58 13,971 17,701 16,068 31.16 516
1994 3,217.00 1,368 1,733 1,645 31.32 53
1995 47,210.28 19,625 24,864 24,707 31.48 785
2000 1,832.30 667 845 1,079 32.21 33
2007 7,621.60 2,112 2,676 5,327 33.06 161
2015 108,745.80 15,942 20,198 93,985 33.83 2,778
2017 308,466.86 32,706 41,437 282,453 34.01 8,305

548,948.45 105,751 133,983 442,413 13,202

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1915 2,422.18 2,266 2,568
1916 4,287.67 3,990 4,545
1917 370.00 342 392
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-95
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 575 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

1919 167.00 153 177
1920 346.00 315 367
1922 38.00 34 40
1924 123.00 109 130
1925 116.00 102 123
1926 135.00 118 143
1937 262.00 213 278
1938 287.00 232 304
1939 82.00 66 87
1940 107.00 85 113
1945 206.30 159 213 6 17.75
1947 226.95 172 230 10 18.38 1
1948 1,032.86 777 1,041 54 18.69 3
1951 2,247.07 1,655 2,217 165 19.61 8
1955 865.46 619 829 88 20.77 4
1959 454.70 315 422 60 21.87 3
1961 227.10 155 208 33 22.39 1
1964 1,934.04 1,288 1,725 325 23.15 14
1971 44.00 28 38 9 24.78
1975 422.00 254 340 107 25.63 4
1980 425.11 241 323 128 26.60 5
1981 10,801.05 6,058 8,116 3,333 26.78 124
1982 5,594.45 3,098 4,150 1,780 26.96 66
1983 668.06 365 489 219 27.13 8
1984 649.22 350 469 219 27.30 8
1985 2,983.76 1,586 2,125 1,038 27.47 38
1987 25,778.43 13,302 17,820 9,505 27.79 342
1988 17,550.87 8,917 11,946 6,658 27.94 238
1989 9,057.84 4,527 6,065 3,537 28.09 126
1990 20,847.26 10,243 13,722 8,376 28.24 297
1992 20,625.27 9,772 13,091 8,772 28.52 308
1993 1,583.83 736 986 693 28.65 24
1994 29,314.94 13,347 17,880 13,193 28.78 458
1995 124,864.51 55,644 74,544 57,813 28.91 2,000
1996 15,621.60 6,806 9,118 7,441 29.03 256
1999 29,196.63 11,798 15,805 15,143 29.38 515
2000 1,832.30 720 965 978 29.48 33
2004 32,773.10 11,276 15,106 19,634 29.88 657
2007 7,623.69 2,308 3,092 4,989 30.14 166
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-96
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 576 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2008 37,135.29 10,686 14,316 25,048 30.22 829
2009 104,268.85 28,384 38,025 72,500 30.30 2,393
2018 274,452.23 25,950 34,764 256,155 30.94 8,279
2019 21,493.91 1,490 1,996 20,787 31.01 670

811,545.53 241,051 321,442 538,796 17,878

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

1951 30.54 22 22 11 20.42 1
1953 26.00 19 19 9 21.12
1985 1,739.84 872 866 978 30.20 32
1992 27,945.19 12,352 12,269 17,353 31.57 550
1996 57,280.62 23,128 22,973 37,745 32.26 1,170
1998 17,157.07 6,577 6,533 11,654 32.57 358
1999 226.45 84 83 157 32.72 5
2000 44.11 16 16 31 32.86 1

104,449.82 43,070 42,781 67,936 2,117

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1908 1,077.55 1,026 394 726 5.51 132
1926 77.00 66 25 55 11.25 5
1930 26.00 22 8 19 12.68 1
1932 130.00 107 41 94 13.41 7
1940 31.00 24 9 23 16.40 1
1948 433.12 316 121 329 19.35 17
1950 249.52 179 69 191 20.07 10
1951 105.53 75 29 81 20.42 4
1960 29.75 20 8 23 23.46 1
1965 310.00 194 75 248 25.02 10
1966 2,251.00 1,398 537 1,804 25.32 71
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-97
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 577 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1967 154.91 95 37 125 25.61 5
1971 200.10 118 45 163 26.75 6
1980 145.93 77 30 122 29.07 4
1981 430.03 224 86 361 29.30 12
1984 886.02 443 170 751 29.98 25
1987 120,496.60 57,364 22,050 103,266 30.61 3,374
1990 641.41 289 111 556 31.20 18
1994 3,523.88 1,463 562 3,102 31.93 97
1995 64,680.86 26,261 10,094 57,174 32.09 1,782
2000 1,832.30 650 250 1,656 32.86 50
2001 20,546.95 7,062 2,715 18,654 33.00 565
2006 556.42 157 60 518 33.64 15
2007 7,621.60 2,054 790 7,137 33.76 211
2009 7,075.78 1,707 656 6,703 33.98 197
2013 3,960.13 704 271 3,848 34.39 112
2015 128,019.74 18,151 6,977 126,163 34.59 3,647
2016 550,802.79 67,600 25,985 546,850 34.68 15,768
2019 2,533.31 152 58 2,576 34.94 74
2021 103,321.34 1,300 500 106,954 35.11 3,046

1,022,150.57 189,298 72,764 990,272 29,267

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1906 336.40 323 312 38 4.92 8
1907 462.00 442 427 54 5.22 10
1911 250.90 235 227 34 6.41 5
1912 76.00 71 69 11 6.71 2
1913 86.00 80 77 12 7.01 2
1918 65.00 59 57 11 8.57 1
1922 15.00 13 13 3 9.88
1923 83.00 73 70 16 10.22 2
1925 16.00 14 14 3 10.90
1926 116.00 100 97 24 11.25 2
1927 127.00 109 105 27 11.60 2
1928 36.00 31 30 8 11.96 1
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-98
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 578 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1934 57.00 46 44 15 14.16 1
1936 44.00 35 34 12 14.90 1
1937 15.00 12 12 4 15.28
1938 206.00 163 157 57 15.65 4
1939 18.00 14 14 5 16.03
1940 529.00 411 397 153 16.40 9
1943 120.00 91 88 37 17.52 2
1945 64.00 48 46 20 18.26 1
1947 438.00 322 311 145 18.99 8
1948 544.01 397 383 183 19.35 9
1949 185.00 134 129 63 19.71 3
1951 202.63 144 139 72 20.42 4
1952 144.30 102 98 52 20.77 3
1953 50.00 35 34 18 21.12 1
1955 28.92 20 19 11 21.81 1
1957 236.00 159 153 92 22.48 4
1958 83.00 56 54 32 22.81 1
1959 312.00 207 200 125 23.14 5
1963 136.36 87 84 58 24.41 2
1977 1,004.95 553 534 511 28.34 18
1983 195.80 99 96 108 29.76 4
1984 823.71 411 397 460 29.98 15
1985 27,940.75 13,738 13,259 15,799 30.20 523
1986 1,761.62 852 822 1,010 30.41 33
1990 1,046.95 472 456 633 31.20 20
1991 1,684.25 745 719 1,033 31.39 33
1992 1,076.77 467 451 669 31.57 21
1993 29,009.16 12,319 11,890 18,280 31.75 576
1997 21,404.25 8,266 7,978 14,282 32.42 441
2000 1,832.29 650 627 1,278 32.86 39
2001 119,904.09 41,212 39,776 84,924 33.00 2,573
2006 710.29 201 194 545 33.64 16
2007 7,621.60 2,054 1,982 5,944 33.76 176
2016 298,276.47 36,608 35,332 274,875 34.68 7,926
2018 267,511.37 21,842 21,081 257,131 34.86 7,376
2021 22,453.06 283 273 23,078 35.11 657

809,339.90 144,805 139,759 701,955 20,541

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-99
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 579 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1952 704,362.15 530,662 795,929
1953 41,263.00 30,766 46,627
1954 661.92 488 748
1955 720.90 526 815
1956 346.40 250 391
1959 312.97 219 354
1961 3,384.20 2,311 3,824
1966 2,480.00 1,594 2,802
1968 439.76 275 488 9 28.62
1971 370.00 223 396 22 29.87 1
1972 50.27 30 53 4 30.28
1973 1,197.44 701 1,245 108 30.68 4
1980 13,331.33 7,005 12,438 2,627 33.41 79
1982 437.88 222 394 101 34.14 3
1984 48,778.60 23,897 42,430 12,690 34.86 364
1986 90,583.25 42,715 75,842 26,517 35.55 746
1989 4,117.59 1,826 3,242 1,411 36.54 39
1990 5,655.13 2,453 4,355 2,035 36.86 55
1992 620.04 257 456 244 37.49 7
1993 73,819.87 29,815 52,938 30,479 37.79 807
1994 3,817.40 1,503 2,669 1,645 38.08 43
1995 215,894.58 82,764 146,951 97,010 38.37 2,528
1996 3,216.13 1,199 2,129 1,505 38.65 39
1998 103,124.44 36,207 64,287 52,243 39.20 1,333
1999 84,396.10 28,703 50,963 44,404 39.46 1,125
2000 462,934.84 152,237 270,303 252,813 39.71 6,366
2001 1,750.27 556 987 991 39.96 25
2002 4,077.10 1,246 2,212 2,395 40.21 60
2003 2,458.37 722 1,282 1,496 40.44 37
2004 2,195.91 618 1,097 1,384 40.67 34
2006 11,712.49 2,996 5,320 7,916 41.12 193
2009 230,651.31 49,680 88,209 172,427 41.74 4,131
2011 784,410.77 146,182 259,553 626,832 42.13 14,879
2012 57,184.89 9,794 17,390 47,229 42.32 1,116
2013 1,403,060.48 218,413 387,802 1,197,656 42.50 28,180
2014 1,022.46 143 254 901 42.68 21
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-100
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 580 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2018 461,899.59 32,188 57,151 464,795 43.36 10,719
2019 389,407.00 19,797 35,150 404,879 43.52 9,303
2021 103,888.22 1,088 1,932 115,462 43.83 2,634

5,320,035.05 1,462,271 2,441,410 3,570,229 84,871

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1959 684,111.48 508,825 670,969 156,806 25.03 6,265
1960 23,859.23 17,529 23,115 5,755 25.51 226
1963 1,573.60 1,113 1,468 436 26.95 16
1964 277.31 194 256 80 27.44 3
1969 176.00 115 152 61 29.85 2
1972 54.47 34 45 21 31.28 1
1975 484.83 288 380 207 32.69 6
1977 112,144.07 64,434 84,967 50,728 33.62 1,509
1981 6,970.87 3,729 4,917 3,517 35.43 99
1983 2,383.21 1,227 1,618 1,266 36.31 35
1984 239.42 121 160 130 36.74 4
1985 4,723.91 2,336 3,080 2,636 37.16 71
1986 48,064.34 23,269 30,684 27,474 37.59 731
1990 12,547.96 5,544 7,311 7,872 39.22 201
1992 81,392.85 34,216 45,119 53,366 39.99 1,334
1993 133,090.01 54,481 71,842 89,197 40.37 2,209
1994 25,266.06 10,063 13,270 17,302 40.74 425
1995 4,524.32 1,751 2,309 3,165 41.11 77
1997 25,832.10 9,405 12,402 18,855 41.82 451
2000 1,862.17 612 807 1,446 42.83 34
2001 531,784.56 168,239 221,851 421,609 43.16 9,769
2004 11,481.39 3,202 4,222 9,670 44.08 219
2005 3,176.00 844 1,113 2,730 44.38 62
2006 107,789.26 27,241 35,922 94,503 44.66 2,116
2007 19,054.48 4,553 6,004 17,052 44.95 379
2008 31,060.39 7,000 9,231 28,352 45.22 627
2009 777,881.84 164,302 216,659 724,578 45.49 15,928
2013 229,014.12 34,619 45,651 231,456 46.51 4,976
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-101
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 581 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 65-R1
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2017 242,578.95 20,596 27,159 266,361 47.44 5,615
2018 222,150.85 14,865 19,602 249,201 47.66 5,229
2021 7,762.28 77 102 9,291 48.30 192

3,353,312.33 1,184,824 1,562,384 2,495,124 58,811

12,003,345.35 3,382,351 4,722,209 8,834,953 227,413

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 38.8 1.89
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-102
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 582 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.10 MISCELLANEOUS POWER PLANT EQUIPMENT - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1999 45,440.41 19,935 39,136 12,211 33.36 366
2003 608.03 224 440 247 36.38 7
2006 51,779.77 16,312 32,024 26,487 38.52 688
2008 12,692.29 3,536 6,942 7,400 39.85 186
2019 1,828.48 106 208 1,858 45.61 41
2021 5,086.83 61 120 5,628 46.36 121

117,435.81 40,174 78,870 53,833 1,409

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2000 342,820.43 153,306 278,821 135,992 34.61 3,929
2004 5,736.28 2,120 3,856 3,085 37.99 81
2010 7,423.31 1,853 3,370 5,612 42.87 131

355,980.02 157,279 286,047 144,689 4,141

473,415.83 197,453 364,916 198,522 5,550

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 35.8 1.17
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-103
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 583 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.15 MISCELLANEOUS POWER PLANT EQUIPMENT - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2020 14,592.13 670 472 14,996 32.91 456

14,592.13 670 472 14,996 456

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2020 16,925.06 678 330 17,272 37.21 464

16,925.06 678 330 17,272 464

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2015 48,758.79 6,979 5,554 49,543 43.85 1,130
2019 145,819.46 8,465 6,737 158,039 45.61 3,465
2020 10,277.65 362 288 11,326 46.00 246
2021 41,851.76 505 402 46,891 46.36 1,011

246,707.66 16,311 12,982 265,798 5,852

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2013 127,950.99 24,002 8,999 145,822 45.13 3,231
2014 58,568.94 9,759 3,659 67,209 45.84 1,466
2015 7,833.08 1,140 427 9,051 46.53 195
2017 58,308.49 5,954 2,232 68,321 47.85 1,428
2018 194,397.88 15,588 5,844 229,377 48.47 4,732
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-104
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 584 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.15 MISCELLANEOUS POWER PLANT EQUIPMENT - FISH AND WILDLIFE
CONSERVATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2019 77,172.28 4,458 1,671 91,707 49.07 1,869
2020 23,106.95 809 303 27,656 49.64 557
2021 31,291.24 374 140 37,722 50.18 752

578,629.85 62,084 23,277 676,865 14,230

856,854.70 79,743 37,061 974,931 21,002

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.4 2.45
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-105
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 585 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LONG LAKE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2055
NET SALVAGE PERCENT.. -6

2021 25,697.14 406 223 27,016 33.01 818

25,697.14 406 223 27,016 818

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2014 18,741.21 3,304 956 18,535 36.06 514

18,741.21 3,304 956 18,535 514

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

2003 19,260.49 7,104 17,870 3,895 36.38 107
2006 1,848.11 582 1,464 624 38.52 16
2017 7,908.06 803 2,020 6,916 44.78 154
2018 15,023.78 1,200 3,019 13,958 45.21 309
2021 5,267.89 64 161 5,792 46.36 125

49,308.33 9,753 24,533 31,185 711

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2006 17,558.56 5,794 4,446 16,800 39.66 424
2014 7,022.73 1,170 898 7,600 45.84 166
2015 10,432.94 1,518 1,165 11,459 46.53 246
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-106
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 586 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 335.20 MISCELLANEOUS POWER PLANT EQUIPMENT - RECREATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

2017 2,249.74 230 176 2,546 47.85 53
2018 2,698.52 216 166 3,099 48.47 64
2019 5,425.83 313 240 6,325 49.07 129

45,388.32 9,241 7,091 47,829 1,082

139,135.00 22,704 32,802 124,565 3,125

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.9 2.25
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-107
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 587 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

MONROE STREET
INTERIM SURVIVOR CURVE.. IOWA 60-S2.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -7

1992 45,566.19 23,318 13,365 35,391 30.85 1,147
1993 3,428.93 1,705 977 2,692 31.58 85
1994 1,453.32 702 402 1,153 32.30 36

50,448.44 25,725 14,745 39,235 1,268

SPOKANE UPPER FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -6

2012 17,835.78 3,899 2,874 16,032 36.53 439
2013 490,406.56 97,510 71,877 447,954 36.77 12,183

508,242.34 101,409 74,751 463,986 12,622

NINE MILE
INTERIM SURVIVOR CURVE.. IOWA 60-S2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

1994 547,608.47 270,980 191,840 377,672 29.36 12,863
1995 46,886.34 22,576 15,983 32,779 29.88 1,097
1996 375.25 176 125 266 30.38 9

594,870.06 293,732 207,948 410,717 13,969

POST FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S2.5
PROBABLE RETIREMENT YEAR.. 12-2060
NET SALVAGE PERCENT.. -4

2017 577,943.72 64,308 53,322 547,739 37.56 14,583

577,943.72 64,308 53,322 547,739 14,583

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-108
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 588 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 336.00 ROADS, RAILROADS AND BRIDGES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CABINET GORGE
INTERIM SURVIVOR CURVE.. IOWA 60-S2.5
PROBABLE RETIREMENT YEAR.. 12-2072
NET SALVAGE PERCENT.. -13

1952 809,617.25 756,751 871,547 43,321 10.37 4,178
1958 10,987.00 9,876 11,374 1,041 12.27 85
1988 77,742.23 46,523 53,580 34,268 27.99 1,224
1989 2,336.56 1,365 1,572 1,068 28.70 37
1990 1,192.81 680 783 565 29.41 19
1992 347.06 188 217 176 30.85 6
1993 47,214.96 24,801 28,563 24,790 31.58 785
1999 112,055.41 48,234 55,551 71,072 35.90 1,980
2000 37,070.73 15,346 17,674 24,216 36.60 662
2014 160,141.39 25,872 29,797 151,163 44.96 3,362
2016 412,307.18 49,819 57,376 408,531 45.85 8,910

1,671,012.58 979,455 1,128,034 760,210 21,248

NOXON RAPIDS
INTERIM SURVIVOR CURVE.. IOWA 60-S2.5
PROBABLE RETIREMENT YEAR.. 12-2079
NET SALVAGE PERCENT.. -21

1959 76,150.50 72,762 68,411 23,731 12.62 1,880
1960 5,440.00 5,159 4,850 1,732 12.97 134
1966 4,731.99 4,260 4,005 1,720 15.36 112
1998 76,277.46 35,834 33,691 58,605 36.24 1,617
2000 42,548.24 18,452 17,349 34,135 37.86 902
2001 9,679.50 4,021 3,781 7,932 38.66 205
2004 8,169.55 2,937 2,761 7,124 41.04 174
2012 21,192.75 4,319 4,061 21,583 46.86 461
2018 15,559.64 1,221 1,148 17,679 50.46 350

259,749.63 148,965 140,057 174,240 5,835

3,662,266.77 1,613,594 1,618,856 2,396,127 69,525

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.5 1.90
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-109
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 589 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 55-R4
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1

2018 9,028.80 1,559 3,289 5,830 16.97 344

9,028.80 1,559 3,289 5,830 344

NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.. IOWA 55-R4
PROBABLE RETIREMENT YEAR.. 12-2035
NET SALVAGE PERCENT.. -7

1978 227,647.72 190,458 243,583
1979 11,442.23 9,493 12,243
1980 1,764.73 1,452 1,888
1982 3,159.88 2,557 3,381
1983 4,533.52 3,636 4,851
1993 8,131.11 5,895 8,700
1994 53.94 39 58
2008 108,546.42 57,119 116,145
2011 327,816.46 150,551 332,811 17,952 13.95 1,287
2012 57,929.34 25,084 55,451 6,533 13.96 468

751,025.35 446,284 779,112 24,485 1,755

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 55-R4
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2002 691,794.86 341,342 379,855 318,858 20.29 15,715
2003 17,957.84 8,608 9,579 8,558 20.37 420
2009 58,646.66 22,248 24,758 34,475 20.73 1,663
2010 380,681.98 136,790 152,224 232,265 20.77 11,183
2011 11,933.67 4,038 4,494 7,559 20.80 363
2012 29,009.53 9,170 10,205 19,095 20.83 917
2016 61,872.17 13,014 14,482 48,009 20.91 2,296
2018 7,821.67 1,131 1,259 6,641 20.94 317
2019 14,173.57 1,526 1,698 12,617 20.95 602

1,273,891.95 537,867 598,553 688,078 33,476

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-110
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 590 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.. IOWA 55-R4
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -4

2004 6,598.74 3,950 3,777 3,085 12.87 240
2005 3,130,198.50 1,825,209 1,745,497 1,509,910 12.89 117,138
2009 68,964.19 35,212 33,674 38,049 12.94 2,940
2010 7,245.69 3,543 3,388 4,147 12.95 320
2013 296,925.01 122,255 116,916 191,886 12.97 14,795
2017 7,706.06 2,062 1,972 6,042 12.99 465
2018 12,146.32 2,681 2,564 10,068 12.99 775
2019 30,944.36 5,194 4,967 27,215 12.99 2,095
2021 23,773.06 916 876 23,848 12.99 1,836

3,584,501.93 2,001,022 1,913,632 1,814,250 140,604

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 55-R4
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2003 7,114,562.21 3,398,946 3,690,657 3,637,342 21.27 171,008
2004 111,019.89 51,350 55,757 58,593 21.36 2,743
2005 4,026,021.44 1,799,090 1,953,495 2,193,307 21.44 102,300
2006 4,508.19 1,940 2,106 2,537 21.51 118
2007 39,307.83 16,249 17,644 22,844 21.57 1,059
2008 1,448.35 572 621 871 21.63 40
2010 24,315.19 8,660 9,403 15,641 21.72 720
2011 9,078.57 3,040 3,301 6,050 21.76 278
2013 2,083.36 601 653 1,493 21.83 68
2014 1,299.79 342 371 967 21.85 44
2015 24,454.28 5,762 6,257 18,931 21.88 865
2016 362.12 75 81 292 21.89 13
2017 115,096.45 20,200 21,934 96,616 21.91 4,410
2018 46,085.10 6,517 7,076 40,391 21.93 1,842
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-111
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 591 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 341.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 55-R4
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2019 331.54 35 38 303 21.94 14
2020 237,740.25 15,664 17,008 227,864 21.95 10,381
2021 210.65 5 5 212 21.96 10

11,757,925.21 5,329,048 5,786,408 6,324,255 295,913

17,376,373.24 8,315,780 9,080,994 8,856,898 472,092

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.8 2.72
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-112
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 592 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1

2002 89,232.19 48,485 70,508 19,617 16.30 1,203

89,232.19 48,485 70,508 19,617 1,203

NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2035
NET SALVAGE PERCENT.. -7

1979 5,604.48 4,587 5,997
1985 1,477.56 1,154 1,581
2001 20,225.21 12,903 21,641
2002 1,636.75 1,023 1,751
2019 7,952.84 1,291 5,542 2,967 13.92 213

36,896.84 20,958 36,512 2,967 213

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2002 10,329.70 5,095 2,416 8,017 19.80 405
2003 14.46 7 3 11 19.89 1
2016 52,314.47 11,013 5,223 47,615 20.66 2,305
2017 99,484.81 17,819 8,451 92,029 20.69 4,448

162,143.44 33,934 16,093 147,672 7,159

RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -4

2005 1,682,329.00 980,348 996,925 752,697 12.72 59,174
2010 13,479.40 6,583 6,694 7,324 12.83 571

1,695,808.40 986,931 1,003,620 760,021 59,745
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-113
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 593 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 342.00 FUEL HOLDERS, PRODUCERS AND ACCESSORIES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

LANCASTER
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -3

2010 91,977.92 35,947 45,642 49,095 18.53 2,649

91,977.92 35,947 45,642 49,095 2,649

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 55-R3
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2003 12,266,683.72 5,860,219 6,773,245 5,861,439 20.75 282,479
2004 29,481.61 13,651 15,778 14,588 20.84 700
2005 6,547,090.97 2,929,917 3,386,400 3,357,104 20.93 160,397
2006 15,396.82 6,637 7,671 8,188 21.02 390
2011 11,213.07 3,767 4,354 7,196 21.36 337
2012 5,441.91 1,704 1,969 3,636 21.42 170
2013 5,068.37 1,467 1,696 3,525 21.47 164
2014 78,833.11 20,798 24,038 57,160 21.52 2,656
2015 16,336.06 3,865 4,467 12,359 21.56 573
2016 880.94 182 210 697 21.61 32
2017 3,832.23 673 778 3,169 21.65 146
2018 8,835.79 1,256 1,452 7,649 21.68 353
2019 806.55 85 98 733 21.71 34
2020 9,875.49 652 754 9,418 21.74 433
2021 512.46 12 14 514 21.77 24

19,000,289.10 8,844,885 10,222,924 9,347,373 448,888

21,076,347.89 9,971,140 11,395,299 10,326,745 519,857

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 19.9 2.47
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-114
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 594 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 343.00 PRIME MOVERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 60-S2
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1

2002 8,670,084.38 4,742,062 6,454,410 2,302,376 16.34 140,904

8,670,084.38 4,742,062 6,454,410 2,302,376 140,904

NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.. IOWA 60-S2
PROBABLE RETIREMENT YEAR.. 12-2035
NET SALVAGE PERCENT.. -7

1978 5,930,603.94 4,864,903 6,345,746
1979 1,910.23 1,558 2,044
1980 142,521.74 115,557 152,498
1981 2,730.30 2,200 2,921
1982 128,743.22 103,068 137,755
1983 173.98 138 186
1988 31,407.95 24,008 33,607
1991 16,837.69 12,500 18,016
2001 302,216.79 193,832 288,006 35,366 13.56 2,608
2002 2,501,128.38 1,570,934 2,334,177 342,030 13.60 25,149

9,058,274.22 6,888,698 9,314,957 377,397 27,757

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 60-S2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2003 8,726.50 4,220 4,888 3,926 19.94 197
2004 28,341.82 13,287 15,389 13,236 20.04 660
2005 20,147.96 9,130 10,574 9,775 20.14 485

57,216.28 26,637 30,851 26,937 1,342

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-115
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 595 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 343.00 PRIME MOVERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.. IOWA 60-S2
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -4

1997 19,116.48 13,100 17,068 2,813 12.46 226
1998 1,436.86 970 1,264 230 12.50 18
1999 25,265.89 16,787 21,872 4,404 12.55 351
2000 45,230.18 29,544 38,494 8,546 12.59 679
2002 3,554,069.90 2,233,227 2,909,736 786,497 12.67 62,076
2003 13,208.72 8,119 10,578 3,159 12.71 249

3,658,328.03 2,301,747 2,999,013 805,648 63,599

21,443,902.91 13,959,144 18,799,230 3,512,358 233,602

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.0 1.09
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-116
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 596 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1

2018 225,595.60 37,580 57,801 170,050 16.05 10,595
2019 8,665.33 1,083 1,666 7,086 16.08 441

234,260.93 38,663 59,467 177,136 11,036

NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2035
NET SALVAGE PERCENT.. -7

1978 2,438,374.48 1,910,824 2,576,298 32,763 11.73 2,793
1979 18,464.60 14,382 19,391 366 11.81 31
1980 42,300.28 32,748 44,153 1,108 11.88 93
1981 22,277.70 17,138 23,107 731 11.95 61
1982 1,328.54 1,015 1,368 53 12.03 4
2007 15,889.20 8,356 11,266 5,735 13.15 436
2019 6,594.28 1,034 1,394 5,662 13.39 423
2021 311,438.34 11,277 15,204 318,035 13.42 23,699

2,856,667.42 1,996,774 2,692,182 364,453 27,540

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2002 29,065,094.71 13,541,512 17,786,955 11,568,791 18.65 620,311
2003 7,607.58 3,448 4,529 3,155 18.72 169
2004 342,193.26 150,481 197,659 147,956 18.79 7,874
2005 22,312.80 9,494 12,470 10,065 18.86 534
2010 517,511.28 177,238 232,804 289,882 19.14 15,145
2014 29,593.57 7,536 9,899 19,991 19.34 1,034
2016 482,211.43 97,007 127,420 359,614 19.42 18,518
2017 241,553.96 41,321 54,276 189,694 19.47 9,743
2018 87,855.84 12,166 15,980 72,754 19.51 3,729
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-117
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 597 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2019 170,333.77 17,544 23,044 148,993 19.55 7,621
2020 156,960.23 10,149 13,331 145,199 19.59 7,412
2021 247,230.63 5,596 7,350 242,353 19.63 12,346

31,370,459.06 14,073,492 18,485,718 13,198,446 704,436

RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -4

2000 585,435.40 366,834 382,341 226,512 12.10 18,720
2001 1,061.47 653 681 423 12.13 35
2005 47,935,155.94 26,974,723 28,114,985 21,737,578 12.23 1,777,398
2006 6,237.45 3,414 3,558 2,929 12.25 239
2007 54,222.91 28,781 29,998 26,394 12.27 2,151
2008 223,370.38 114,573 119,416 112,889 12.29 9,185
2013 115,105.84 45,905 47,845 71,865 12.38 5,805
2016 651,532.12 195,479 203,742 473,851 12.43 38,122
2017 12,982.34 3,369 3,511 9,990 12.45 802
2018 129,825.79 27,795 28,970 106,049 12.46 8,511
2020 784,951.45 82,280 85,758 730,591 12.49 58,494
2021 702,591.34 25,918 27,014 703,681 12.51 56,249

51,202,472.43 27,869,724 29,047,819 24,202,753 1,975,711

LANCASTER
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -3

2010 208,505.82 77,746 98,908 115,853 17.50 6,620

208,505.82 77,746 98,908 115,853 6,620

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-118
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 598 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.00 GENERATORS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 50-R1
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2003 67,129,398.34 30,237,739 31,107,428 38,035,852 19.48 1,952,559
2004 177,400.49 77,533 79,763 102,960 19.55 5,266
2005 36,062,623.24 15,235,189 15,673,379 21,471,123 19.63 1,093,791
2006 220,957.85 90,015 92,604 134,983 19.70 6,852
2007 6,019.39 2,357 2,425 3,775 19.76 191
2008 796,520.96 298,476 307,061 513,356 19.83 25,888
2009 805,927.38 287,698 295,973 534,133 19.89 26,854
2010 64,534.72 21,836 22,464 44,007 19.95 2,206
2011 13,298.40 4,238 4,360 9,337 20.00 467
2012 4,070,486.81 1,210,194 1,245,001 2,947,600 20.06 146,939
2013 465,962.36 128,077 131,761 348,181 20.11 17,314
2014 197,991.82 49,663 51,091 152,840 20.16 7,581
2015 469,395.56 105,630 108,668 374,809 20.21 18,546
2016 23,492,380.45 4,634,722 4,768,025 19,429,127 20.26 958,989
2017 652,531.38 109,197 112,338 559,770 20.31 27,561
2018 717,693.68 97,452 100,255 638,970 20.35 31,399
2019 1,795,250.52 180,732 185,930 1,663,178 20.40 81,528
2020 687,321.73 43,248 44,492 663,449 20.44 32,458
2021 16,090,159.28 356,317 366,565 16,206,299 20.48 791,323

153,915,854.36 53,170,313 54,699,583 103,833,747 5,227,712

239,788,220.02 97,226,712 105,083,676 141,892,388 7,953,055

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.8 3.32
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-119
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 599 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 344.01 GENERATORS - SOLAR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CENTRAL OPERATIONS FACILITY
INTERIM SURVIVOR CURVE.. IOWA 25-S2.5
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -3

2009 63,328.00 40,872 38,468 26,760 7.24 3,696
2012 86,341.82 49,174 46,282 42,651 7.60 5,612
2015 299,502.41 139,692 131,475 177,012 7.83 22,607

449,172.23 229,738 216,225 246,423 31,915

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 25-S2.5
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2016 22,481.62 5,441 1,845 20,861 17.39 1,200

22,481.62 5,441 1,845 20,861 1,200

471,653.85 235,179 218,070 267,284 33,115

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.1 7.02
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-120
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 600 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

KETTLE FALLS
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2038
NET SALVAGE PERCENT.. -1

2012 6,036.30 2,275 1,446 4,651 14.23 327
2016 7,345.81 1,899 1,207 6,213 14.97 415
2021 525,140.53 15,896 10,101 520,291 15.86 32,805

538,522.64 20,070 12,753 531,155 33,547

NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2035
NET SALVAGE PERCENT.. -7

2007 91,646.91 50,616 98,062
2009 22,566.50 11,584 24,146
2010 1,052,736.92 517,064 1,123,628 2,801 11.95 234
2012 67,910.52 30,009 65,212 7,452 12.21 610
2015 5,254.60 1,830 3,977 1,646 12.60 131
2019 2,945.08 493 1,071 2,080 13.10 159

1,243,060.53 611,596 1,316,097 13,978 1,134

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2003 2,043.27 1,038 1,056 1,007 14.01 72
2007 30,585.71 13,544 13,782 17,109 15.14 1,130
2009 79,044.80 31,995 32,558 47,277 15.70 3,011
2010 32,221.62 12,371 12,589 19,955 15.98 1,249
2012 102,172.20 34,619 35,228 67,966 16.52 4,114
2013 380,689.44 119,486 121,589 262,907 16.79 15,659
2014 3,086.02 886 902 2,215 17.06 130
2019 15,488.88 1,813 1,845 13,799 18.39 750
2020 5,786.10 424 431 5,412 18.66 290
2021 273,685.32 6,977 7,100 269,322 18.92 14,235

924,803.36 223,153 227,080 706,971 40,640

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-121
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 601 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -4

2005 662,579.83 387,823 309,217 379,866 10.65 35,668
2008 1,050,367.00 562,074 448,150 644,231 11.02 58,460
2010 40,149.20 19,866 15,839 25,916 11.25 2,304
2013 674,160.73 282,113 224,933 476,194 11.60 41,051
2015 159,097.79 56,292 44,882 120,579 11.83 10,193
2016 87,452.35 27,630 22,030 68,921 11.94 5,772
2017 442,119.63 121,209 96,642 363,163 12.04 30,163
2018 15,473.55 3,502 2,792 13,300 12.15 1,095
2019 323,167.14 55,788 44,481 291,613 12.26 23,786
2021 1,353,502.43 53,223 42,436 1,365,207 12.47 109,479

4,808,069.65 1,569,520 1,251,402 3,748,990 317,971

LANCASTER
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2040
NET SALVAGE PERCENT.. -3

2014 49,439.02 15,277 15,300 35,622 15.89 2,242
2021 258,641.36 7,430 7,441 258,959 17.43 14,857

308,080.38 22,707 22,741 294,581 17,099

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2003 7,173,050.29 3,666,858 5,538,476 1,849,766 14.32 129,174
2004 19,282.23 9,550 14,424 5,436 14.63 372
2005 4,032,864.82 1,930,336 2,915,608 1,238,243 14.94 82,881
2006 80,632.85 37,226 56,227 26,825 15.24 1,760
2008 99,548.64 42,292 63,878 38,657 15.84 2,440
2009 98,927.65 40,045 60,485 41,411 16.14 2,566
2010 1,668.26 641 968 750 16.43 46
2011 417,459.60 150,946 227,991 201,992 16.73 12,074
2012 156,239.26 52,795 79,742 81,184 17.02 4,770
2013 4,702,774.93 1,469,142 2,219,014 2,624,845 17.32 151,550
2014 132,016.93 37,678 56,909 79,068 17.61 4,490
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-122
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 602 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.00 ACCESSORY ELECTRIC EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 30-S0.5
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2015 137.16 35 53 88 17.90 5
2016 13,162.39 2,964 4,477 9,080 18.19 499
2017 17,986.40 3,444 5,202 13,324 18.48 721
2018 938.80 145 219 748 18.77 40
2019 157,553.96 18,224 27,526 134,755 19.05 7,074
2020 1,049.30 76 115 966 19.34 50
2021 781,078.54 19,992 30,196 774,315 19.62 39,466

17,886,372.01 7,482,389 11,301,510 7,121,453 439,978

25,708,908.57 9,929,435 14,131,584 12,417,128 850,369

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.6 3.31
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-123
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 603 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 345.01 ACCESSORY ELECTRIC EQUIPMENT - SOLAR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

CENTRAL OPERATIONS FACILITY
INTERIM SURVIVOR CURVE.. IOWA 25-S2.5
PROBABLE RETIREMENT YEAR.. 12-2029
NET SALVAGE PERCENT.. -3

2012 33,209.41 18,914 11,701 22,505 7.60 2,961

33,209.41 18,914 11,701 22,505 2,961

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.6 8.92
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-124
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 604 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

NORTHEAST TURBINE
INTERIM SURVIVOR CURVE.. IOWA 35-R2
PROBABLE RETIREMENT YEAR.. 12-2035
NET SALVAGE PERCENT.. -7

1978 97,004.94 85,714 103,795
1979 23,774.76 20,794 25,439
1980 5,916.90 5,121 6,331
1982 31,356.79 26,564 33,552
1993 14,533.18 10,710 15,551
2005 6,732.14 3,903 7,203
2007 75,264.12 40,925 80,533
2011 1,896.00 867 2,006 22 12.99 2
2012 142,518.61 61,402 142,084 10,411 13.07 797

398,997.44 256,000 416,493 10,434 799

BOULDER PARK
INTERIM SURVIVOR CURVE.. IOWA 35-R2
PROBABLE RETIREMENT YEAR.. 12-2042
NET SALVAGE PERCENT.. -1

2005 3,112.59 1,442 1,436 1,708 16.80 102
2013 13,584.50 4,020 4,003 9,717 18.65 521
2020 47,955.33 3,243 3,229 45,206 19.65 2,301

64,652.42 8,705 8,668 56,631 2,924

RATHDRUM TURBINE
INTERIM SURVIVOR CURVE.. IOWA 35-R2
PROBABLE RETIREMENT YEAR.. 12-2034
NET SALVAGE PERCENT.. -4

2015 249,472.21 85,969 75,249 184,202 12.39 14,867

249,472.21 85,969 75,249 184,202 14,867

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 35-R2
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2003 262,803.38 131,235 77,409 193,278 16.63 11,622
2004 1,527.68 736 434 1,139 16.97 67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-125
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 605 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 346.00 MISCELLANEOUS POWER PLANT EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

COYOTE SPRINGS 2
INTERIM SURVIVOR CURVE.. IOWA 35-R2
PROBABLE RETIREMENT YEAR.. 12-2043
NET SALVAGE PERCENT.. -3

2005 310,522.26 144,068 84,979 234,859 17.30 13,576
2006 30,924.38 13,775 8,125 23,727 17.61 1,347
2007 10,692.58 4,560 2,690 8,324 17.90 465
2008 23,236.73 9,449 5,574 18,360 18.18 1,010
2009 45,317.08 17,500 10,322 36,354 18.44 1,971
2010 188,003.89 68,542 40,430 153,214 18.69 8,198
2011 44,932.27 15,372 9,067 37,213 18.92 1,967
2013 2,546.01 747 441 2,182 19.35 113
2014 1,588.47 424 250 1,386 19.54 71
2015 648.41 155 91 576 19.72 29
2016 442.52 93 55 401 19.89 20
2017 1,925.06 341 201 1,782 20.05 89
2018 4,438.51 635 375 4,197 20.20 208
2019 405.16 43 25 392 20.34 19
2020 4,960.79 329 194 4,916 20.47 240
2021 257.44 6 4 262 20.59 13

935,172.62 408,010 240,666 722,562 41,025

1,648,294.69 758,684 741,077 973,829 59,615

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.3 3.62
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-126
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 606 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. 0

1906 2.15 2 2
1907 14.85 15 15
1910 2,774.02 2,698 2,774
1911 2,558.29 2,480 2,558
1914 130.23 125 130
1915 16.03 15 16
1918 92.21 87 92
1919 5,640.19 5,330 5,640
1920 1,045.97 985 1,046
1923 6,098.20 5,683 6,098
1924 949.84 882 950
1925 14,022.91 12,973 14,023
1926 5,304.58 4,889 5,305
1927 2,690.90 2,471 2,691
1928 2,116.82 1,936 2,117
1929 4,951.17 4,510 4,951
1930 5,815.68 5,276 5,816
1931 337.68 305 338
1932 63.40 57 63
1933 50.64 45 50 1 8.38
1934 76.47 68 76
1935 681.45 604 674 7 9.06 1
1936 6,444.57 5,685 6,341 104 9.43 11
1937 5,028.83 4,413 4,923 106 9.80 11
1938 380.89 332 370 11 10.20 1
1939 45.29 39 44 1 10.60
1940 1,909.37 1,646 1,836 73 11.03 7
1941 456.48 391 436 20 11.48 2
1943 462.27 390 435 27 12.43 2
1947 3,937.71 3,220 3,592 346 14.58 24
1948 771.63 625 697 75 15.16 5
1949 264.32 212 236 28 15.77 2
1952 18,784.64 14,635 16,325 2,460 17.67 139
1953 2,299.62 1,773 1,978 322 18.33 18
1954 43,549.20 33,201 37,035 6,514 19.01 343
1955 35,733.83 26,943 30,054 5,680 19.68 289
1957 11,374.93 8,379 9,347 2,028 21.07 96
1958 32,406.08 23,584 26,307 6,099 21.78 280
1959 13,016.34 9,357 10,437 2,579 22.49 115
1962 51,003.97 35,263 39,335 11,669 24.69 473
1964 206.00 139 155 51 26.20 2
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-127
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 607 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. 0

1965 7,360.15 4,879 5,442 1,918 26.97 71
1966 16,737.08 10,931 12,193 4,544 27.75 164
1967 735.05 473 528 207 28.54 7
1968 11,134.89 7,051 7,865 3,270 29.34 111
1969 7,993.56 4,981 5,556 2,438 30.15 81
1970 4,576.23 2,805 3,129 1,447 30.97 47
1971 16,862.51 10,162 11,335 5,528 31.79 174
1972 17,061.87 10,103 11,270 5,792 32.63 178
1973 1,984.29 1,154 1,287 697 33.47 21
1974 33,925.51 19,371 21,608 12,318 34.32 359
1975 36,626.03 20,520 22,889 13,737 35.18 390
1976 21,602.55 11,868 13,238 8,365 36.05 232
1977 35,888.73 19,322 21,553 14,336 36.93 388
1978 17,888.33 9,434 10,523 7,365 37.81 195
1979 13,472.13 6,955 7,758 5,714 38.70 148
1980 20,880.21 10,545 11,763 9,117 39.60 230
1981 10,236.36 5,053 5,636 4,600 40.51 114
1982 21,905.35 10,564 11,784 10,121 41.42 244
1983 21,335.75 10,044 11,204 10,132 42.34 239
1984 60,288.79 27,688 30,885 29,404 43.26 680
1985 17,613.14 7,884 8,794 8,819 44.19 200
1987 51,235.99 21,737 24,247 26,989 46.06 586
1988 281,177.01 115,952 129,342 151,835 47.01 3,230
1989 4,362.46 1,747 1,949 2,413 47.96 50
1990 54,586.30 21,213 23,663 30,923 48.91 632
1991 9,961.16 3,752 4,185 5,776 49.87 116
1992 10,164.56 3,706 4,134 6,031 50.83 119
1993 4,314.27 1,521 1,697 2,617 51.79 51
1994 128,882.33 43,884 48,952 79,930 52.76 1,515
1995 121,628.95 39,941 44,553 77,076 53.73 1,435
1997 56,093.20 17,052 19,021 37,072 55.68 666
1998 9,230.56 2,693 3,004 6,227 56.66 110
1999 44,462.04 12,427 13,862 30,600 57.64 531
2000 5,837.75 1,560 1,740 4,098 58.62 70
2001 679.40 173 193 486 59.61 8
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-128
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 608 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. 0

2002 1,240.52 301 336 905 60.59 15
2003 22,529.43 5,187 5,786 16,743 61.58 272
2007 1,561.82 282 314 1,248 65.54 19

1,487,565.91 726,578 808,526 679,040 15,519

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.8 1.04
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-129
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 609 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.40 LAND RIGHTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. 0

1906 11.99 12 12
1907 85.15 83 85
1910 15,906.75 15,469 15,907
1911 14,669.70 14,222 14,670
1914 746.77 717 747
1915 91.96 88 92
1918 528.79 501 529
1919 32,341.81 30,563 32,342
1920 5,997.78 5,648 5,998
1923 34,942.54 32,562 34,943
1924 5,606.13 5,205 5,603 3 5.72 1
1925 80,409.76 74,389 80,079 331 5.99 55
1926 30,417.41 28,033 30,177 240 6.27 38
1927 15,430.09 14,167 15,251 179 6.55 27
1928 12,138.19 11,100 11,949 189 6.84 28
1929 28,390.83 25,861 27,839 552 7.13 77
1930 33,348.08 30,251 32,565 783 7.43 105
1931 1,936.32 1,749 1,883 53 7.74 7
1932 363.59 327 352 12 8.05 1
1933 290.37 260 280 10 8.38 1
1934 438.52 391 421 18 8.71 2
1935 3,907.55 3,465 3,730 178 9.06 20
1936 36,954.28 32,598 35,091 1,863 9.43 198
1937 28,836.17 25,304 27,240 1,596 9.80 163
1938 2,184.10 1,906 2,052 132 10.20 13
1939 259.71 225 242 18 10.60 2
1940 10,948.64 9,439 10,161 788 11.03 71
1941 2,617.53 2,242 2,413 205 11.48 18
1943 2,650.74 2,239 2,410 241 12.43 19
1947 22,579.50 18,464 19,876 2,704 14.58 185
1948 12,704.46 10,297 11,085 1,619 15.16 107
1949 1,515.67 1,217 1,310 206 15.77 13
1950 53,927.00 42,878 46,158 7,769 16.39 474
1951 1,459.00 1,149 1,237 222 17.02 13
1952 107,107.36 83,449 89,832 17,275 17.67 978
1953 13,186.38 10,165 10,943 2,243 18.33 122
1954 22,937.81 17,487 18,825 4,113 19.01 216
1955 4,033.00 3,041 3,274 759 19.68 39
1956 3,381.00 2,520 2,713 668 20.37 33
1957 417,639.07 307,641 331,173 86,466 21.07 4,104
1958 23,069.92 16,789 18,073 4,997 21.78 229
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-130
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 610 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.40 LAND RIGHTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. 0

1959 262,967.62 189,042 203,502 59,466 22.49 2,644
1960 109,455.00 77,700 83,643 25,812 23.21 1,112
1961 3,773.00 2,643 2,845 928 23.95 39
1962 44,858.03 31,014 33,386 11,472 24.69 465
1963 97,660.00 66,604 71,699 25,961 25.44 1,020
1964 2,814.00 1,892 2,037 777 26.20 30
1965 165,640.53 109,800 118,199 47,442 26.97 1,759
1966 104,825.28 68,463 73,700 31,125 27.75 1,122
1967 4,214.94 2,711 2,918 1,297 28.54 45
1968 62,918.56 39,843 42,891 20,028 29.34 683
1969 45,836.44 28,562 30,747 15,089 30.15 500
1970 26,240.84 16,082 17,312 8,929 30.97 288
1971 96,692.50 58,269 62,726 33,966 31.79 1,068
1972 97,835.69 57,930 62,361 35,475 32.63 1,087
1973 47,839.66 27,825 29,953 17,887 33.47 534
1974 194,534.69 111,079 119,575 74,960 34.32 2,184
1975 210,019.88 117,664 126,664 83,356 35.18 2,369
1976 123,872.74 68,053 73,258 50,615 36.05 1,404
1977 205,792.10 110,794 119,269 86,523 36.93 2,343
1978 102,574.70 54,096 58,234 44,341 37.81 1,173
1979 77,251.47 39,881 42,932 34,319 38.70 887
1980 119,730.64 60,464 65,089 54,642 39.60 1,380
1981 58,697.05 28,974 31,190 27,507 40.51 679
1982 224,186.32 108,114 116,384 107,802 41.42 2,603
1983 346,052.05 162,904 175,365 170,687 42.34 4,031
1984 712,165.49 327,062 352,079 360,086 43.26 8,324
1985 378,399.44 169,379 182,335 196,064 44.19 4,437
1986 38,908.11 16,964 18,262 20,646 45.12 458
1987 505,756.93 214,567 230,979 274,778 46.06 5,966
1988 139,326.63 57,456 61,851 77,476 47.01 1,648
1989 25,015.11 10,019 10,785 14,230 47.96 297
1990 313,007.19 121,641 130,945 182,062 48.91 3,722
1991 57,118.97 21,512 23,157 33,962 49.87 681
1992 54,540.71 19,887 21,408 33,133 50.83 652
1993 24,738.80 8,723 9,390 15,349 51.79 296
1994 452,871.12 154,203 165,998 286,873 52.76 5,437
1995 697,902.22 229,177 246,707 451,195 53.73 8,397
1997 321,647.97 97,781 105,260 216,388 55.68 3,886
1998 52,929.61 15,442 16,623 36,307 56.66 641
1999 254,952.93 71,259 76,710 178,243 57.64 3,092
2000 51,029.04 13,638 14,681 36,348 58.62 620
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-131
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 611 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 350.40 LAND RIGHTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. 0

2001 3,895.85 993 1,069 2,827 59.61 47
2002 7,113.37 1,726 1,858 5,255 60.59 87
2003 388,721.17 89,503 96,349 292,372 61.58 4,748
2004 41,067.49 8,948 9,632 31,435 62.57 502
2005 3,809.37 783 843 2,966 63.56 47
2006 1,439,264.77 277,951 299,212 1,140,053 64.55 17,662
2007 570,206.67 103,065 110,949 459,258 65.54 7,007
2008 1,575,350.78 265,053 285,327 1,290,024 66.54 19,387
2009 201,155.58 31,356 33,754 167,402 67.53 2,479
2010 2,967,244.98 425,444 457,987 2,509,258 68.53 36,615
2011 104,800.71 13,729 14,779 90,022 69.52 1,295
2012 55,409.37 6,566 7,068 48,341 70.52 685
2013 136,115.50 14,445 15,550 120,566 71.51 1,686
2014 237,943.54 22,276 23,980 213,964 72.51 2,951
2015 859,406.60 69,715 75,048 784,359 73.51 10,670
2016 3,275,446.08 224,761 241,953 3,033,493 74.51 40,713
2017 78,437.16 4,402 4,739 73,698 75.51 976
2018 239,121.70 10,462 11,262 227,860 76.50 2,979
2019 907,540.21 28,361 30,530 877,010 77.50 11,316
2020 215,775.38 4,046 4,356 211,419 78.50 2,693
2021 59,754.65 373 401 59,353 79.50 747

21,370,166.35 5,677,184 6,109,257 15,260,909 252,654

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 60.4 1.18
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-132
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 612 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-S2
NET SALVAGE PERCENT.. -15

1939 4,294.86 4,139 4,183 756 10.53 72
1940 20,471.81 19,624 19,830 3,713 10.82 343
1942 887.44 841 850 171 11.42 15
1945 151.54 141 142 32 12.37 3
1948 36,532.07 33,377 33,728 8,284 13.36 620
1949 1,761.57 1,599 1,616 410 13.70 30
1950 197.93 178 180 48 14.05 3
1951 4,517.85 4,045 4,088 1,108 14.40 77
1952 86,408.47 76,805 77,613 21,757 14.76 1,474
1953 793.14 700 707 205 15.13 14
1954 1,284.94 1,125 1,137 341 15.51 22
1955 6,396.85 5,558 5,616 1,740 15.89 110
1956 3,354.32 2,891 2,921 936 16.28 57
1957 2,277.61 1,948 1,968 651 16.67 39
1958 8,236.55 6,983 7,056 2,416 17.08 141
1959 5,370.12 4,514 4,561 1,615 17.49 92
1960 1,157.29 964 974 357 17.91 20
1962 1,414.30 1,157 1,169 457 18.77 24
1963 641.03 519 524 213 19.22 11
1965 1,218.07 967 977 424 20.14 21
1966 7,203.52 5,657 5,716 2,568 20.61 125
1968 5,674.93 4,359 4,405 2,121 21.59 98
1969 5,753.20 4,367 4,413 2,203 22.10 100
1970 6,193.76 4,645 4,694 2,429 22.61 107
1971 4,472.98 3,313 3,348 1,796 23.14 78
1972 64,608.77 47,232 47,729 26,571 23.68 1,122
1973 48,069.02 34,673 35,038 20,241 24.23 835
1975 127,528.40 89,439 90,380 56,278 25.36 2,219
1976 61,921.49 42,791 43,241 27,969 25.94 1,078
1977 88,593.23 60,283 60,917 40,965 26.54 1,544
1978 1,632.97 1,094 1,106 772 27.15 28
1980 113,764.29 73,646 74,420 56,409 28.41 1,986
1981 30,793.06 19,580 19,786 15,626 29.06 538
1982 20,327.66 12,688 12,821 10,556 29.72 355
1983 518,667.61 317,506 320,845 275,623 30.40 9,067
1984 1,836.73 1,102 1,114 998 31.09 32
1985 1,009,240.88 592,813 599,047 561,580 31.80 17,660
1986 1,353,584.76 777,829 786,009 770,613 32.52 23,697
1987 183,698.00 103,188 104,273 106,980 33.25 3,217
1989 1,410.40 755 763 859 34.75 25
1990 133,951.85 69,841 70,575 83,470 35.53 2,349
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-133
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 613 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 352.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-S2
NET SALVAGE PERCENT.. -15

1991 397,772.03 201,835 203,958 253,480 36.32 6,979
1993 670,518.93 321,015 324,391 446,706 37.94 11,774
1994 65,066.28 30,195 30,513 44,313 38.77 1,143
1995 67,624.09 30,378 30,697 47,071 39.61 1,188
1996 772,578.24 335,289 338,815 549,650 40.47 13,582
1997 485,192.11 203,185 205,322 352,649 41.33 8,533
1998 5,089.37 2,052 2,074 3,779 42.21 90
1999 365,612.21 141,596 143,085 277,369 43.11 6,434
2000 1,044,156.22 387,756 391,834 808,946 44.01 18,381
2001 112,188.33 39,836 40,255 88,762 44.93 1,976
2002 261,791.00 88,698 89,631 211,429 45.85 4,611
2003 71,697.51 23,099 23,342 59,110 46.79 1,263
2004 1,888,891.32 577,138 583,207 1,589,018 47.73 33,292
2005 2,136,912.85 617,016 623,504 1,833,946 48.68 37,674
2006 762,633.81 207,251 209,430 667,599 49.64 13,449
2007 1,404,913.42 357,673 361,434 1,254,216 50.61 24,782
2008 525,918.81 124,868 126,181 478,626 51.58 9,279
2009 281,900.01 62,043 62,695 261,490 52.56 4,975
2010 765,540.42 155,218 156,850 723,521 53.54 13,514
2011 178,954.28 33,150 33,499 172,298 54.53 3,160
2012 1,164,836.83 195,375 197,430 1,142,132 55.52 20,572
2013 2,055,977.75 308,835 312,083 2,052,291 56.51 36,317
2014 2,659,533.23 352,427 356,133 2,702,330 57.51 46,989
2015 403,083.80 46,355 46,842 416,704 58.50 7,123
2016 1,280,875.71 124,646 125,957 1,347,050 59.50 22,639
2017 721,069.89 57,408 58,012 771,218 60.50 12,747
2018 1,716,086.69 106,273 107,390 1,866,110 61.50 30,343
2019 351,120.74 15,530 15,693 388,096 62.50 6,210
2020 2,675,076.82 71,002 71,749 3,004,589 63.50 47,316
2021 1,689,280.61 14,939 15,096 1,927,576 64.50 29,885

30,958,188.58 7,666,957 7,747,582 27,854,334 545,668

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.0 1.76
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-134
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 614 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 46-R2
NET SALVAGE PERCENT.. -10

1930 2,802.32 3,083 3,083
1936 7,387.08 8,121 8,126
1950 1,347.75 1,360 1,423 60 3.80 16
1951 6,942.82 6,958 7,282 355 4.09 87
1952 274,094.27 272,795 285,510 15,994 4.38 3,652
1954 2,535.43 2,488 2,604 185 4.96 37
1955 193,475.96 188,487 197,272 15,552 5.26 2,957
1956 33,637.49 32,537 34,054 2,947 5.55 531
1957 104,356.11 100,194 104,864 9,928 5.85 1,697
1958 24,244.37 23,103 24,180 2,489 6.15 405
1959 235,729.99 222,944 233,336 25,967 6.45 4,026
1960 94,917.75 89,066 93,217 11,193 6.76 1,656
1962 22,807.65 21,052 22,033 3,055 7.40 413
1963 56,911.23 52,083 54,511 8,091 7.73 1,047
1964 146,370.58 132,762 138,950 22,058 8.07 2,733
1965 99,313.27 89,271 93,432 15,813 8.41 1,880
1966 110,421.72 98,307 102,889 18,575 8.77 2,118
1967 38,147.58 33,624 35,191 6,771 9.14 741
1968 255,183.48 222,670 233,049 47,653 9.51 5,011
1969 110,735.82 95,594 100,050 21,759 9.90 2,198
1970 31,377.82 26,787 28,036 6,480 10.30 629
1971 164,101.07 138,483 144,938 35,573 10.71 3,321
1972 251,497.94 209,652 219,424 57,224 11.14 5,137
1973 206,409.95 169,893 177,812 49,239 11.58 4,252
1974 199,306.77 161,902 169,448 49,789 12.03 4,139
1975 747,909.78 599,321 627,256 195,445 12.49 15,648
1976 887,070.27 700,862 733,530 242,247 12.96 18,692
1977 839,011.95 653,063 683,503 239,410 13.45 17,800
1978 2,833,094.25 2,171,323 2,272,530 843,874 13.95 60,493
1979 1,252,420.29 944,291 988,305 389,357 14.47 26,908
1980 1,783,566.94 1,322,160 1,383,787 578,137 15.00 38,542
1981 2,512,829.84 1,830,313 1,915,625 848,488 15.54 54,600
1982 1,473,629.80 1,054,002 1,103,130 517,863 16.09 32,185
1983 4,268,195.20 2,994,621 3,134,202 1,560,813 16.66 93,686
1984 10,513,029.39 7,232,680 7,569,799 3,994,533 17.23 231,836
1985 7,202,298.43 4,853,420 5,079,641 2,842,887 17.82 159,534
1986 3,989,858.17 2,630,454 2,753,061 1,635,783 18.43 88,757
1987 2,856,654.07 1,841,682 1,927,524 1,214,795 19.04 63,802
1988 1,112,717.31 700,599 733,254 490,735 19.67 24,948
1989 503,195.96 309,249 323,663 229,853 20.30 11,323
1990 430,303.71 257,764 269,779 203,555 20.95 9,716
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-135
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 615 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 353.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 46-R2
NET SALVAGE PERCENT.. -10

1991 822,299.08 479,599 501,953 402,576 21.61 18,629
1992 904,001.81 512,763 536,663 457,739 22.28 20,545
1993 3,694,927.66 2,035,746 2,130,633 1,933,787 22.96 84,224
1994 3,824,114.81 2,043,825 2,139,089 2,067,437 23.65 87,418
1995 1,964,090.39 1,016,364 1,063,737 1,096,762 24.36 45,023
1996 1,320,764.34 661,043 691,855 760,986 25.07 30,354
1997 2,705,729.81 1,307,639 1,368,589 1,607,714 25.79 62,339
1998 1,833,330.45 854,017 893,823 1,122,840 26.52 42,339
1999 4,624,107.97 2,072,197 2,168,783 2,917,736 27.26 107,034
2000 3,766,446.39 1,620,321 1,695,845 2,447,246 28.01 87,370
2001 6,329,930.83 2,608,102 2,729,667 4,233,257 28.77 147,141
2002 3,523,267.29 1,387,618 1,452,296 2,423,298 29.53 82,062
2003 8,052,888.98 3,021,436 3,162,267 5,695,911 30.31 187,922
2004 14,370,568.26 5,123,726 5,362,546 10,445,079 31.09 335,963
2005 12,494,622.74 4,215,861 4,412,365 9,331,720 31.89 292,622
2006 8,839,662.61 2,813,532 2,944,672 6,778,957 32.69 207,371
2007 8,718,258.83 2,608,119 2,729,685 6,860,400 33.49 204,849
2008 6,140,773.95 1,716,610 1,796,622 4,958,229 34.31 144,513
2009 6,356,152.15 1,652,155 1,729,163 5,262,604 35.13 149,804
2010 18,353,654.15 4,402,014 4,607,194 15,581,826 35.97 433,189
2011 11,268,587.31 2,479,089 2,594,641 9,800,805 36.80 266,326
2012 11,163,001.38 2,228,939 2,332,831 9,946,471 37.65 264,182
2013 6,037,178.33 1,082,732 1,133,199 5,507,697 38.50 143,057
2014 19,817,583.09 3,146,735 3,293,406 18,505,935 39.36 470,171
2015 9,476,678.28 1,307,526 1,368,470 9,055,876 40.23 225,103
2016 15,386,763.49 1,802,898 1,886,932 15,038,508 41.10 365,900
2017 4,113,070.58 395,385 413,814 4,110,564 41.98 97,917
2018 13,174,594.32 989,228 1,035,336 13,456,718 42.86 313,969
2019 23,797,482.91 1,280,328 1,340,005 24,837,226 43.75 567,708
2020 31,788,434.39 1,026,290 1,074,126 33,893,152 44.65 759,085
2021 44,218,428.22 475,702 497,875 48,142,396 45.55 1,056,913

354,761,236.38 90,866,559 95,101,385 295,135,975 8,298,195

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 35.6 2.34
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-136
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 616 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. -10

1910 108,255.77 115,807 119,081
1929 2,885.08 2,891 3,174
1941 179.00 169 197
1954 15,258.68 12,796 15,566 1,219 19.01 64
1955 34,627.43 28,720 34,938 3,152 19.68 160
1956 178.00 146 178 18 20.37 1
1957 87,958.05 71,271 86,701 10,053 21.07 477
1959 93,197.08 73,697 89,653 12,864 22.49 572
1960 24,565.49 19,182 23,335 3,687 23.21 159
1962 25,877.85 19,681 23,942 4,524 24.69 183
1963 12,415.50 9,314 11,331 2,326 25.44 91
1964 3.46 3 4
1969 3,397.26 2,329 2,833 904 30.15 30
1970 396.33 267 325 111 30.97 4
1971 105,739.00 70,092 85,267 31,046 31.79 977
1972 716.34 467 568 220 32.63 7
1973 84,598.66 54,125 65,843 27,216 33.47 813
1975 305,906.03 188,522 229,338 107,159 35.18 3,046
1976 1,665,076.07 1,006,235 1,224,089 607,495 36.05 16,851
1977 24,415.81 14,459 17,589 9,268 36.93 251
1978 6,424.75 3,727 4,534 2,533 37.81 67
1979 11,825.78 6,716 8,170 4,838 38.70 125
1980 5,043.93 2,802 3,409 2,139 39.60 54
1982 604,025.36 320,420 389,792 274,636 41.42 6,631
1983 21,228.33 10,993 13,373 9,978 42.34 236
1984 12,845,360.08 6,489,155 7,894,083 6,235,813 43.26 144,147
1985 278,328.19 137,044 166,715 139,446 44.19 3,156
1986 301,697.13 144,694 176,021 155,846 45.12 3,454
1987 78,774.61 36,762 44,721 41,931 46.06 910
1988 81,315.05 36,886 44,872 44,575 47.01 948
1989 818.56 361 439 461 47.96 10
1990 294.58 126 153 171 48.91 3
1991 3,025.78 1,254 1,525 1,803 49.87 36
1992 47.07 19 23 29 50.83 1
1993 106,690.45 41,383 50,343 67,016 51.79 1,294
1994 52,303.55 19,590 23,831 33,703 52.76 639
1995 5,433.78 1,963 2,388 3,589 53.73 67
1996 6,811.43 2,370 2,883 4,610 54.70 84
1997 9,839.83 3,290 4,002 6,822 55.68 123
1998 3,724.72 1,195 1,454 2,643 56.66 47
1999 8,553.31 2,630 3,199 6,210 57.64 108
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-137
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 617 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 354.00 TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 80-R4
NET SALVAGE PERCENT.. -10

2000 8,230.73 2,420 2,944 6,110 58.62 104
2001 9,933.44 2,785 3,388 7,539 59.61 126
2002 10,577.19 2,823 3,434 8,201 60.59 135
2003 4,308.78 1,091 1,327 3,413 61.58 55
2004 1,675.99 402 489 1,355 62.57 22
2007 10,714.39 2,130 2,591 9,195 65.54 140
2008 18,359.93 3,398 4,134 16,062 66.54 241
2009 14,714.72 2,523 3,069 13,117 67.53 194
2010 7,791.94 1,229 1,495 7,076 68.53 103
2012 1,533.08 200 243 1,443 70.52 20
2013 10,227.70 1,194 1,453 9,797 71.51 137
2014 35,285.79 3,634 4,421 34,393 72.51 474
2020 92,968.59 1,917 2,333 99,932 78.50 1,273
2021 24,848.36 171 208 27,125 79.50 341

17,278,383.79 8,979,470 10,901,411 8,104,811 189,191

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.8 1.09
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-138
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 618 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R2.5
NET SALVAGE PERCENT.. -40

1946 4,632.07 5,531 5,008 1,477 8.83 167
1947 15,360.30 18,239 16,514 4,990 9.11 548
1950 8,721.88 10,180 9,217 2,994 9.98 300
1952 110,695.64 127,544 115,484 39,490 10.62 3,718
1953 19,832.39 22,698 20,552 7,213 10.95 659
1954 117,388.40 133,393 120,780 43,564 11.30 3,855
1955 32,103.47 36,211 32,787 12,158 11.66 1,043
1956 19,389.52 21,703 19,651 7,494 12.03 623
1957 293,436.37 325,773 294,969 115,842 12.42 9,327
1958 16,062.60 17,683 16,011 6,477 12.82 505
1959 364,898.15 398,213 360,559 150,298 13.23 11,360
1960 351,431.09 379,989 344,058 147,946 13.66 10,831
1961 38,736.63 41,478 37,556 16,675 14.11 1,182
1962 364,566.73 386,455 349,913 160,480 14.57 11,014
1963 563,053.81 590,678 534,825 253,450 15.04 16,852
1964 48,136.11 49,948 45,225 22,166 15.53 1,427
1965 893,709.99 916,912 830,211 420,983 16.03 26,262
1966 382,412.92 387,705 351,045 184,333 16.55 11,138
1967 108,947.09 109,106 98,789 53,737 17.08 3,146
1968 250,562.60 247,772 224,343 126,445 17.62 7,176
1969 178,097.96 173,788 157,355 91,982 18.18 5,060
1970 87,091.98 83,826 75,900 46,029 18.75 2,455
1971 236,614.06 224,485 203,258 128,002 19.34 6,619
1972 276,149.65 258,189 233,775 152,835 19.93 7,669
1973 987,426.32 909,161 823,193 559,204 20.54 27,225
1974 651,121.95 590,087 534,290 377,281 21.16 17,830
1975 670,586.00 597,869 541,336 397,484 21.79 18,242
1976 712,249.05 624,215 565,191 431,958 22.44 19,249
1977 355,940.02 306,549 277,563 220,753 23.09 9,561
1978 383,529.98 324,313 293,647 243,295 23.76 10,240
1979 263,673.13 218,839 198,146 170,996 24.43 6,999
1980 701,444.57 571,046 517,049 464,973 25.11 18,517
1981 722,821.48 576,640 522,115 489,835 25.81 18,978
1982 1,473,813.56 1,151,694 1,042,793 1,020,546 26.51 38,497
1983 1,639,670.62 1,253,754 1,135,202 1,160,337 27.23 42,612
1984 1,397,733.74 1,045,278 946,439 1,010,388 27.95 36,150
1985 10,033,274.14 7,332,317 6,638,993 7,407,591 28.68 258,284
1986 9,537,198.47 6,805,154 6,161,677 7,190,401 29.42 244,405
1987 2,123,381.67 1,477,954 1,338,203 1,634,531 30.17 54,177
1988 1,062,768.37 721,129 652,941 834,935 30.92 27,003
1989 824,945.18 544,927 493,400 661,523 31.69 20,875
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-139
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 619 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 355.00 POLES AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R2.5
NET SALVAGE PERCENT.. -40

1990 1,161,946.56 746,667 676,064 950,661 32.46 29,287
1991 1,064,404.20 664,614 601,770 888,396 33.24 26,727
1992 724,937.52 439,285 397,747 617,166 34.03 18,136
1993 2,556,964.58 1,502,314 1,360,259 2,219,491 34.82 63,742
1994 3,948,304.85 2,245,156 2,032,860 3,494,767 35.63 98,085
1995 4,268,401.80 2,346,503 2,124,624 3,851,139 36.44 105,684
1996 578,772.12 307,234 278,183 532,098 37.25 14,285
1997 4,165,827.27 2,130,662 1,929,193 3,902,965 38.08 102,494
1998 1,322,824.19 650,962 589,409 1,262,545 38.91 32,448
1999 1,229,949.63 581,444 526,464 1,195,465 39.74 30,082
2000 3,144,340.92 1,424,072 1,289,416 3,112,661 40.59 76,685
2001 940,594.37 407,336 368,819 948,013 41.44 22,877
2002 1,955,054.99 807,438 731,089 2,005,988 42.30 47,423
2003 698,120.45 274,318 248,379 728,990 43.16 16,890
2004 13,926,309.91 5,189,472 4,698,770 14,798,064 44.03 336,090
2005 7,106,743.83 2,503,976 2,267,207 7,682,234 44.90 171,097
2006 5,461,511.77 1,812,130 1,640,780 6,005,336 45.78 131,178
2007 24,957,056.58 7,762,593 7,028,584 27,911,295 46.67 598,056
2008 2,317,006.96 672,539 608,946 2,634,864 47.56 55,401
2009 3,311,444.54 892,434 808,048 3,827,974 48.45 79,009
2010 3,535,430.41 878,554 795,480 4,154,123 49.35 84,177
2011 9,502,090.49 2,159,464 1,955,271 11,347,656 50.26 225,779
2012 11,880,324.92 2,447,798 2,216,341 14,416,114 51.17 281,730
2013 9,075,725.35 1,677,194 1,518,603 11,187,412 52.08 214,812
2014 17,572,497.30 2,870,257 2,598,853 22,002,643 53.00 415,144
2015 22,636,386.50 3,211,243 2,907,597 28,783,344 53.92 533,816
2016 14,011,581.99 1,683,660 1,524,458 18,091,757 54.85 329,841
2017 35,588,190.14 3,512,554 3,180,417 46,643,049 55.77 836,347
2018 17,295,108.12 1,327,607 1,202,072 23,011,079 56.71 405,768
2019 20,616,891.92 1,135,207 1,027,865 27,835,784 57.64 482,925
2020 15,339,060.18 508,306 460,242 21,014,442 58.58 358,731
2021 33,450,940.15 366,689 332,016 46,499,301 59.53 781,107

333,668,354.17 85,158,107 77,105,789 390,029,907 8,017,633

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.6 2.40
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-140
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 620 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -30

1919 238,429.97 309,959 309,959
1920 70,971.77 92,263 92,263
1922 9,792.31 12,624 10,120 2,610 0.50 2,610
1924 117,936.30 150,941 120,996 32,321 0.93 32,321
1926 258,878.59 328,691 263,483 73,059 1.40 52,185
1927 10,916.84 13,804 11,065 3,127 1.64 1,907
1928 106,180.25 133,710 107,184 30,850 1.88 16,410
1929 157,306.80 197,239 158,110 46,389 2.13 21,779
1930 140,466.27 175,393 140,598 42,008 2.37 17,725
1931 18,267.42 22,707 18,202 5,546 2.63 2,109
1935 12,046.11 14,707 11,789 3,871 3.65 1,061
1936 74,052.62 90,011 72,154 24,114 3.90 6,183
1937 82,226.75 99,484 79,748 27,147 4.16 6,526
1940 28,692.01 34,235 27,443 9,857 4.93 1,999
1941 25.46 30 24 9 5.19 2
1942 110,401.09 130,485 104,599 38,922 5.45 7,142
1946 47,286.54 54,792 43,922 17,551 6.52 2,692
1947 169,259.33 195,100 156,395 63,642 6.80 9,359
1948 2,600.78 2,981 2,390 991 7.09 140
1949 10,418.54 11,878 9,522 4,022 7.38 545
1950 129,958.92 147,293 118,072 50,875 7.69 6,616
1952 565,831.71 633,460 507,791 227,790 8.33 27,346
1953 104,050.09 115,719 92,762 42,503 8.67 4,902
1954 132,766.02 146,649 117,556 55,040 9.02 6,102
1955 53,248.77 58,402 46,816 22,407 9.38 2,389
1956 5,854.66 6,373 5,109 2,502 9.76 256
1957 1,202,880.44 1,299,206 1,041,462 522,283 10.15 51,456
1958 89,814.57 96,209 77,123 39,636 10.56 3,753
1959 1,648,725.85 1,751,112 1,403,716 739,628 10.98 67,361
1960 998,275.79 1,050,756 842,301 455,458 11.42 39,882
1961 6,011.85 6,269 5,025 2,790 11.87 235
1962 587,837.63 607,018 486,594 277,595 12.34 22,496
1963 777,059.36 794,171 636,619 373,558 12.83 29,116
1964 114,739.53 116,022 93,005 56,156 13.33 4,213
1965 1,423,040.82 1,422,928 1,140,639 709,314 13.85 51,214
1966 233,488.89 230,787 185,002 118,534 14.38 8,243
1967 42,361.47 41,367 33,160 21,910 14.93 1,468
1968 287,864.53 277,611 222,537 151,687 15.49 9,793
1969 79,474.87 75,646 60,639 42,678 16.07 2,656
1970 95,430.98 89,612 71,834 52,226 16.66 3,135
1971 239,625.98 221,851 177,839 133,675 17.27 7,740
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-141
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 621 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -30

1972 200,959.76 183,351 146,977 114,271 17.89 6,387
1973 411,619.48 369,849 296,476 238,629 18.53 12,878
1974 424,919.27 375,811 301,255 251,140 19.18 13,094
1975 1,127,976.02 981,485 786,772 679,597 19.84 34,254
1976 638,798.51 546,569 438,138 392,300 20.51 19,127
1977 313,392.39 263,525 211,245 196,165 21.19 9,257
1978 553,277.60 456,853 366,220 353,041 21.89 16,128
1979 297,735.32 241,264 193,401 193,655 22.60 8,569
1980 928,111.91 737,597 591,268 615,277 23.32 26,384
1981 559,896.02 436,115 349,596 378,269 24.05 15,728
1982 1,356,872.20 1,035,129 829,774 934,160 24.79 37,683
1983 1,797,127.09 1,342,184 1,075,914 1,260,351 25.53 49,367
1984 12,628,564.69 9,223,638 7,393,800 9,023,334 26.29 343,223
1985 4,447,795.68 3,174,392 2,544,638 3,237,496 27.06 119,641
1986 5,526,724.60 3,851,022 3,087,034 4,097,708 27.84 147,188
1987 1,419,414.93 964,747 773,355 1,071,884 28.63 37,439
1988 536,614.13 355,545 285,010 412,588 29.42 14,024
1989 462,413.21 298,266 239,094 362,043 30.23 11,976
1990 664,122.21 416,717 334,046 529,313 31.04 17,053
1991 742,194.92 452,516 362,743 602,110 31.86 18,899
1992 351,394.17 207,927 166,677 290,135 32.69 8,875
1993 2,402,890.16 1,378,108 1,104,711 2,019,046 33.53 60,216
1994 1,658,396.10 920,576 737,947 1,417,968 34.38 41,244
1995 1,828,366.90 981,246 786,581 1,590,296 35.23 45,140
1996 152,900.93 79,210 63,496 135,275 36.09 3,748
1997 2,884,322.80 1,439,854 1,154,208 2,595,412 36.96 70,222
1998 463,728.95 222,650 178,479 424,369 37.84 11,215
1999 505,037.24 232,858 186,662 469,886 38.72 12,135
2000 1,359,558.18 600,624 481,469 1,285,957 39.61 32,465
2001 681,040.62 287,589 230,535 654,818 40.51 16,164
2002 1,288,408.49 518,944 415,993 1,258,938 41.41 30,402
2003 630,238.33 241,426 193,531 625,779 42.32 14,787
2004 3,620,807.10 1,314,820 1,053,979 3,653,070 43.24 84,484
2005 3,783,766.50 1,298,589 1,040,967 3,877,929 44.16 87,815
2006 2,902,653.03 938,344 752,190 3,021,259 45.08 67,020
2007 26,300,235.42 7,966,341 6,385,933 27,804,373 46.02 604,180
2008 3,827,195.42 1,081,294 866,781 4,108,573 46.96 87,491
2009 2,403,488.39 630,125 505,117 2,619,418 47.90 54,685
2010 1,981,291.89 478,639 383,684 2,191,995 48.85 44,872
2011 4,178,221.76 923,387 740,200 4,691,488 49.80 94,207
2012 4,018,684.63 805,429 645,643 4,578,647 50.75 90,220
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-142
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 622 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 356.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R3
NET SALVAGE PERCENT.. -30

2013 3,952,491.26 709,950 569,106 4,569,133 51.71 88,361
2014 5,026,795.11 797,250 639,087 5,895,747 52.68 111,916
2015 3,902,763.68 537,801 431,109 4,642,484 53.64 86,549
2016 3,714,442.86 432,996 347,096 4,481,680 54.62 82,052
2017 12,817,152.51 1,224,679 981,720 15,680,578 55.59 282,076
2018 8,697,878.83 648,244 519,642 10,787,600 56.56 190,728
2019 9,188,732.06 489,759 392,598 11,552,754 57.54 200,778
2020 4,858,078.62 155,803 124,894 6,190,608 58.52 105,786
2021 10,358,346.63 110,016 88,190 13,377,660 59.51 224,797

175,262,336.99 64,620,548 51,880,548 175,960,490 4,425,996

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.8 2.53
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-143
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 623 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 357.00 UNDERGROUND CONDUIT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0

1974 96,420.97 70,033 73,175 23,246 16.42 1,416
1976 276,899.41 194,430 203,153 73,746 17.87 4,127
1978 42.02 28 29 13 19.37 1
1985 149,012.69 86,924 90,824 58,189 25.00 2,328
1986 33,487.58 19,060 19,915 13,573 25.85 525
1994 191.00 86 90 101 33.03 3
1999 159.35 59 62 97 37.76 3
2000 3,229.97 1,146 1,197 2,033 38.72 53
2001 1,704.88 577 603 1,102 39.69 28
2008 2,044,339.71 457,932 478,476 1,565,864 46.56 33,631
2014 381,602.20 47,635 49,772 331,830 52.51 6,319
2017 12,664.45 948 991 11,673 55.51 210
2020 107,173.95 2,679 2,799 104,375 58.50 1,784
2021 417,756.79 3,480 3,636 414,121 59.50 6,960

3,524,684.97 885,017 924,722 2,599,963 57,388

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.3 1.63
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-144
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 624 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 358.00 UNDERGROUND CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-S3
NET SALVAGE PERCENT.. 0

1974 142,464.86 111,465 97,945 44,520 10.88 4,092
1976 77,029.32 58,912 51,767 25,262 11.76 2,148
1983 4,092.98 2,831 2,488 1,605 15.42 104
1984 27,484.51 18,673 16,408 11,077 16.03 691
1985 588,766.12 392,589 344,972 243,794 16.66 14,633
1995 1,024.64 529 465 560 24.21 23
1998 1,711.88 792 696 1,016 26.87 38
1999 229.44 102 90 139 27.79 5
2000 324.61 138 121 204 28.72 7
2004 376.94 131 115 262 32.56 8
2008 1,120,161.38 302,220 265,563 854,598 36.51 23,407
2013 3,778.04 642 564 3,214 41.50 77
2014 1,901.52 285 250 1,652 42.50 39
2017 736,357.89 66,272 58,234 678,124 45.50 14,904
2020 107,173.95 3,215 2,825 104,349 48.50 2,152
2021 4,482,508.88 44,825 39,389 4,443,120 49.50 89,760

7,295,386.96 1,003,621 881,892 6,413,495 152,088

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.2 2.08
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-145
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 625 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 359.00 ROADS AND TRAILS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 75-R4
NET SALVAGE PERCENT.. 0

1926 14,129.99 13,324 14,130
1930 11,923.00 11,074 11,923
1952 95.21 78 86 9 13.86 1
1953 97.00 78 86 11 14.46 1
1960 114.00 85 94 20 19.03 1
1972 5,902.51 3,696 4,084 1,819 28.04 65
1984 94,111.68 45,926 50,752 43,360 38.40 1,129
1985 788,011.99 374,881 414,277 373,735 39.32 9,505
1986 848,667.02 393,332 434,666 414,001 40.24 10,288
1988 33,911.38 14,876 16,439 17,472 42.10 415
1990 5,257.70 2,175 2,404 2,854 43.98 65
1992 251.05 97 107 144 45.88 3
1993 495.95 186 206 290 46.84 6
1995 5,464.55 1,911 2,112 3,353 48.77 69
1996 4,170.97 1,405 1,553 2,618 49.73 53
1998 1,797.17 559 618 1,179 51.68 23
2001 7,567.17 2,056 2,272 5,295 54.62 97
2002 3,941.06 1,019 1,126 2,815 55.60 51
2003 934.96 230 254 681 56.59 12
2008 45,401.63 8,148 9,004 36,398 61.54 591
2012 45,252.45 5,720 6,321 38,931 65.52 594
2013 77,612.62 8,776 9,698 67,915 66.52 1,021
2014 2,016.43 201 222 1,794 67.51 27
2015 20,246.20 1,752 1,936 18,310 68.51 267
2016 34,491.78 2,525 2,790 31,702 69.51 456
2018 2,078.20 97 107 1,971 71.50 28
2019 59,258.85 1,975 2,183 57,076 72.50 787
2020 47,908.30 958 1,059 46,849 73.50 637
2021 415,090.47 2,769 3,060 412,030 74.50 5,531

2,576,201.29 899,909 993,569 1,582,632 31,723

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.9 1.23
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-146
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 626 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 360.40 LAND - EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 75-R4
NET SALVAGE PERCENT.. 0

2009 58,251.77 9,686 9,353 48,899 62.53 782
2010 1,728,577.28 264,351 255,274 1,473,303 63.53 23,191
2011 146,825.34 20,516 19,811 127,014 64.52 1,969
2012 1,749.16 221 213 1,536 65.52 23
2013 268,792.89 30,392 29,349 239,444 66.52 3,600
2014 112,219.88 11,207 10,822 101,398 67.51 1,502
2015 219,222.82 18,969 18,318 200,905 68.51 2,932
2016 7,879.94 577 557 7,323 69.51 105
2017 81,166.53 4,859 4,692 76,475 70.51 1,085
2018 103,807.69 4,845 4,679 99,129 71.50 1,386
2019 1,032,263.88 34,405 33,223 999,041 72.50 13,780
2020 931.50 19 18 914 73.50 12
2021 157,550.64 1,051 1,016 156,535 74.50 2,101

3,919,239.32 401,098 387,325 3,531,915 52,468

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 67.3 1.34
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-147
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 627 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 63-S1
NET SALVAGE PERCENT.. -15

1910 241.39 260 278
1912 198,919.47 212,454 228,757
1915 2,428.35 2,555 2,793
1916 1,094.00 1,145 1,258
1917 7,605.83 7,923 8,747
1919 435.00 448 500
1920 82.86 85 95
1925 9,102.51 9,084 10,328 140 8.33 17
1926 13,523.33 13,419 15,257 295 8.64 34
1927 11,352.99 11,201 12,735 321 8.95 36
1929 15,158.53 14,782 16,806 626 9.58 65
1930 3,506.01 3,398 3,863 169 9.90 17
1931 6,874.64 6,623 7,530 376 10.22 37
1933 2,104.45 2,003 2,277 143 10.86 13
1934 2,578.87 2,439 2,773 193 11.19 17
1935 142.88 134 152 12 11.52 1
1936 5,794.72 5,409 6,150 514 11.86 43
1937 8,299.87 7,698 8,752 793 12.19 65
1939 41.00 38 43 4 12.87
1940 1,364.75 1,240 1,410 159 13.22 12
1941 303.88 274 312 37 13.57 3
1942 190.86 171 194 25 13.92 2
1943 2,166.01 1,927 2,191 300 14.27 21
1944 701.32 619 704 103 14.63 7
1945 2,256.84 1,978 2,249 346 14.99 23
1946 358.04 311 354 58 15.35 4
1947 101.38 87 99 18 15.72 1
1948 2,456.41 2,103 2,391 434 16.09 27
1949 9,213.09 7,827 8,899 1,696 16.46 103
1950 5,262.74 4,434 5,041 1,011 16.84 60
1951 6,845.87 5,720 6,503 1,370 17.23 80
1952 2,250.37 1,865 2,120 468 17.61 27
1954 2,128.87 1,733 1,970 478 18.40 26
1955 14,130.79 11,401 12,962 3,288 18.80 175
1956 24,291.57 19,422 22,082 5,853 19.20 305
1957 9,961.67 7,890 8,971 2,485 19.61 127
1958 22,207.64 17,423 19,809 5,730 20.02 286
1959 97.00 75 85 27 20.44 1
1960 9,667.71 7,437 8,456 2,662 20.86 128
1961 1,872.98 1,426 1,621 533 21.28 25
1962 936.52 706 803 274 21.72 13
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-148
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 628 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 63-S1
NET SALVAGE PERCENT.. -15

1963 6,595.47 4,918 5,592 1,993 22.15 90
1965 8,936.62 6,519 7,412 2,865 23.04 124
1966 23,769.73 17,139 19,486 7,849 23.50 334
1967 9,905.50 7,059 8,026 3,365 23.96 140
1968 30,878.46 21,746 24,724 10,786 24.42 442
1969 15,033.07 10,458 11,890 5,398 24.89 217
1970 19,866.23 13,646 15,515 7,331 25.37 289
1971 20,291.08 13,756 15,640 7,695 25.86 298
1972 47,044.81 31,474 35,784 18,318 26.35 695
1973 49,819.98 32,875 37,377 19,916 26.85 742
1974 62,477.33 40,657 46,225 25,624 27.35 937
1975 329,915.28 211,623 240,606 138,797 27.86 4,982
1976 327,240.16 206,799 235,121 141,205 28.38 4,976
1977 52,431.48 32,627 37,095 23,201 28.91 803
1978 147,081.81 90,103 102,443 66,701 29.44 2,266
1979 134,269.74 80,906 91,986 62,424 29.99 2,081
1980 833,099.30 493,633 561,238 396,826 30.54 12,994
1981 102,525.54 59,701 67,877 50,027 31.10 1,609
1982 591,106.64 338,160 384,472 295,301 31.66 9,327
1983 262,720.52 147,514 167,717 134,412 32.24 4,169
1984 5,475.38 3,015 3,428 2,869 32.83 87
1985 287,009.55 154,970 176,194 153,867 33.42 4,604
1986 78,566.11 41,561 47,253 43,098 34.02 1,267
1987 673,046.36 348,425 396,143 377,860 34.64 10,908
1988 152,970.90 77,460 88,068 87,849 35.26 2,491
1989 161,125.05 79,706 90,622 94,672 35.90 2,637
1990 2,372.40 1,146 1,303 1,425 36.54 39
1991 318,592.69 150,041 170,590 195,792 37.20 5,263
1992 237,230.89 108,867 123,777 149,039 37.86 3,937
1993 32,341.13 14,440 16,418 20,774 38.54 539
1994 85,660.45 37,168 42,258 56,252 39.23 1,434
1995 318,718.59 134,218 152,600 213,926 39.93 5,358
1996 146,507.43 59,798 67,988 100,496 40.64 2,473
1997 202,628.14 80,004 90,961 142,061 41.37 3,434
1998 124,341.49 47,438 53,935 89,058 42.10 2,115
1999 1,397,781.22 514,126 584,537 1,022,911 42.85 23,872
2000 238,679.24 84,480 96,050 178,431 43.61 4,092
2001 345,646.96 117,420 133,501 263,993 44.39 5,947
2002 516,615.67 168,144 191,172 402,936 45.17 8,920
2003 124,467.07 38,670 43,966 99,171 45.98 2,157
2004 103,046.28 30,491 34,667 83,836 46.79 1,792
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-149
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 629 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 361.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 63-S1
NET SALVAGE PERCENT.. -15

2005 83,137.29 23,341 26,538 69,070 47.62 1,450
2006 144,267.14 38,290 43,534 122,373 48.46 2,525
2007 634,390.73 158,531 180,242 549,307 49.31 11,140
2008 1,427,290.99 334,005 379,748 1,261,637 50.18 25,142
2009 1,808,377.10 394,132 448,110 1,631,524 51.06 31,953
2010 467,157.09 94,230 107,135 430,096 51.95 8,279
2011 3,127,736.50 578,921 658,207 2,938,690 52.86 55,594
2012 1,463,954.34 246,657 280,438 1,403,109 53.77 26,095
2013 547,493.58 82,851 94,198 535,420 54.71 9,787
2014 954,935.38 128,124 145,671 952,505 55.65 17,116
2015 163,516.49 19,103 21,719 166,325 56.60 2,939
2016 1,062,198.76 105,479 119,925 1,101,604 57.56 19,138
2017 3,112,357.30 253,372 288,072 3,291,139 58.54 56,220
2018 1,757,775.46 111,664 126,957 1,894,485 59.52 31,829
2019 1,229,909.39 55,897 63,552 1,350,844 60.51 22,324
2020 1,202,801.34 32,935 37,445 1,345,777 61.50 21,883
2021 610,626.65 5,576 6,340 695,881 62.50 11,134

28,833,810.29 7,213,176 8,187,808 24,971,074 497,230

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 50.2 1.72
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-150
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 630 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 43-R1.5
NET SALVAGE PERCENT.. -10

1923 788.30 867 867
1926 10,228.41 11,251 11,251
1937 8,410.83 9,114 8,972 280 0.64 280
1939 124.66 133 131 6 1.30 5
1940 183.87 195 192 10 1.64 6
1941 4,590.34 4,817 4,742 307 1.98 155
1942 2,460.29 2,561 2,521 185 2.31 80
1943 1,893.57 1,956 1,925 158 2.61 61
1944 25,260.06 25,919 25,514 2,272 2.89 786
1945 60,591.97 61,784 60,820 5,831 3.14 1,857
1946 1,797.02 1,822 1,794 183 3.37 54
1947 1,490.52 1,503 1,480 160 3.59 45
1948 1,743.30 1,747 1,720 198 3.82 52
1949 46,233.60 46,079 45,360 5,497 4.04 1,361
1950 2,340.82 2,319 2,283 292 4.28 68
1951 183,383.64 180,517 177,699 24,023 4.52 5,315
1952 14,120.36 13,813 13,597 1,935 4.76 407
1953 34,305.29 33,331 32,811 4,925 5.02 981
1954 3,743.13 3,612 3,556 561 5.28 106
1955 22,540.86 21,595 21,258 3,537 5.55 637
1956 80,070.53 76,156 74,967 13,111 5.82 2,253
1957 215,438.48 203,364 200,190 36,792 6.10 6,031
1958 54,538.74 51,078 50,281 9,712 6.39 1,520
1959 11,561.27 10,742 10,574 2,143 6.68 321
1960 107,969.93 99,516 97,963 20,804 6.97 2,985
1961 12,034.57 11,000 10,828 2,410 7.27 331
1962 13,397.96 12,143 11,953 2,785 7.57 368
1963 97,325.56 87,439 86,074 20,984 7.88 2,663
1964 20,642.11 18,376 18,089 4,617 8.20 563
1965 27,570.84 24,319 23,939 6,389 8.52 750
1966 43,585.38 38,077 37,483 10,461 8.85 1,182
1967 79,821.41 69,038 67,960 19,844 9.19 2,159
1968 305,709.63 261,673 257,588 78,693 9.54 8,249
1969 142,125.79 120,381 118,502 37,836 9.89 3,826
1970 180,589.71 151,251 148,890 49,759 10.26 4,850
1971 191,485.27 158,515 156,041 54,593 10.64 5,131
1972 373,624.27 305,659 300,888 110,099 11.02 9,991
1973 138,777.64 112,113 110,363 42,292 11.42 3,703
1974 436,028.09 347,675 342,248 137,383 11.83 11,613
1975 1,266,298.52 996,111 980,562 412,366 12.25 33,663
1976 1,397,979.37 1,083,948 1,067,028 470,749 12.69 37,096
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-151
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 631 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 43-R1.5
NET SALVAGE PERCENT.. -10

1977 674,331.23 515,267 507,224 234,540 13.13 17,863
1978 1,086,719.67 817,588 804,826 390,566 13.59 28,739
1979 2,112,591.37 1,563,998 1,539,585 784,266 14.06 55,780
1980 3,457,275.80 2,517,056 2,477,766 1,325,237 14.54 91,144
1981 1,037,569.79 742,125 730,541 410,786 15.04 27,313
1982 2,953,075.33 2,074,417 2,042,037 1,206,346 15.54 77,628
1983 1,719,796.63 1,185,217 1,166,717 725,059 16.06 45,147
1984 161,449.18 109,077 107,374 70,220 16.59 4,233
1985 1,224,293.68 810,229 797,582 549,141 17.13 32,057
1986 1,422,061.61 920,728 906,356 657,912 17.69 37,191
1987 2,043,022.42 1,293,515 1,273,324 974,001 18.25 53,370
1988 672,684.55 415,920 409,428 330,525 18.83 17,553
1989 675,061.41 407,202 400,846 341,722 19.42 17,596
1990 826,680.45 486,183 478,594 430,754 20.01 21,527
1991 2,221,316.33 1,271,741 1,251,890 1,191,558 20.62 57,787
1992 1,158,031.28 644,624 634,562 639,272 21.24 30,098
1993 671,331.86 362,882 357,218 381,247 21.87 17,432
1994 1,140,468.20 597,789 588,458 666,057 22.51 29,589
1995 1,479,278.29 750,793 739,074 888,132 23.16 38,348
1996 1,073,818.07 526,874 518,650 662,550 23.82 27,815
1997 1,725,528.02 817,067 804,313 1,093,768 24.49 44,662
1998 3,137,701.75 1,431,153 1,408,814 2,042,658 25.17 81,154
1999 4,214,681.78 1,849,082 1,820,219 2,815,931 25.85 108,934
2000 2,771,471.20 1,166,981 1,148,765 1,899,853 26.54 71,585
2001 1,493,502.23 601,744 592,351 1,050,501 27.25 38,550
2002 1,369,185.05 527,136 518,908 987,196 27.95 35,320
2003 2,668,251.07 978,143 962,875 1,972,201 28.67 68,790
2004 3,577,555.82 1,245,565 1,226,123 2,709,188 29.39 92,181
2005 4,072,408.63 1,341,789 1,320,844 3,158,805 30.12 104,874
2006 3,777,782.61 1,173,240 1,154,926 3,000,635 30.86 97,234
2007 2,520,496.35 735,057 723,583 2,048,963 31.60 64,841
2008 5,211,309.64 1,419,754 1,397,593 4,334,848 32.35 133,998
2009 7,340,821.60 1,857,228 1,828,238 6,246,666 33.11 188,664
2010 4,886,109.80 1,141,214 1,123,400 4,251,321 33.87 125,519
2011 10,592,907.25 2,268,100 2,232,696 9,419,502 34.63 272,004
2012 4,685,925.52 911,010 896,790 4,257,728 35.40 120,275
2013 2,050,465.68 357,724 352,140 1,903,372 36.18 52,608
2014 10,508,475.82 1,623,738 1,598,393 9,960,930 36.96 269,506
2015 5,520,834.36 741,443 729,870 5,343,048 37.75 141,538
2016 5,046,287.46 575,741 566,754 4,984,162 38.54 129,324
2017 4,209,233.29 394,119 387,967 4,242,190 39.34 107,834
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-152
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 632 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 362.00 STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 43-R1.5
NET SALVAGE PERCENT.. -10

2018 8,888,136.82 650,265 640,115 9,136,836 40.14 227,624
2019 14,317,882.49 750,787 739,067 15,010,604 40.95 366,559
2020 9,199,779.98 289,425 284,907 9,834,851 41.77 235,453
2021 5,315,079.73 55,718 54,849 5,791,739 42.59 135,988

162,535,477.01 47,579,957 46,837,456 131,951,569 4,194,733

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 31.5 2.58
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-153
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 633 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 63-R3
NET SALVAGE PERCENT.. -60

1946 3,711.01 5,189 4,346 1,592 7.94 201
1947 24,496.26 34,062 28,529 10,665 8.25 1,293
1948 28,574.53 39,500 33,084 12,635 8.57 1,474
1949 69,047.82 94,869 79,459 31,018 8.90 3,485
1950 61,616.61 84,111 70,449 28,138 9.25 3,042
1951 87,249.30 118,327 99,107 40,492 9.60 4,218
1952 100,223.52 134,981 113,056 47,302 9.97 4,744
1953 125,138.51 167,327 140,148 60,074 10.35 5,804
1954 134,752.44 178,815 149,770 65,834 10.75 6,124
1955 173,052.12 227,836 190,828 86,055 11.16 7,711
1956 254,306.61 332,100 278,156 128,735 11.58 11,117
1957 230,609.58 298,579 250,080 118,895 12.02 9,891
1958 199,745.51 256,281 214,653 104,940 12.48 8,409
1959 223,875.32 284,569 238,346 119,855 12.95 9,255
1960 178,301.02 224,468 188,007 97,275 13.43 7,243
1961 423,405.77 527,658 441,950 235,499 13.93 16,906
1962 285,438.37 351,948 294,781 161,920 14.45 11,206
1963 295,467.67 360,338 301,808 170,940 14.98 11,411
1964 284,189.47 342,687 287,024 167,679 15.52 10,804
1965 444,500.99 529,674 443,638 267,564 16.08 16,640
1966 378,228.96 445,136 372,832 232,334 16.66 13,946
1967 503,755.36 585,444 490,349 315,660 17.24 18,310
1968 456,767.69 523,880 438,785 292,043 17.84 16,370
1969 663,075.80 750,050 628,218 432,703 18.46 23,440
1970 825,683.50 920,776 771,213 549,881 19.09 28,805
1971 1,135,607.30 1,247,951 1,045,244 771,728 19.73 39,114
1972 1,001,500.01 1,084,040 907,958 694,442 20.38 34,075
1973 1,730,653.25 1,843,824 1,544,329 1,224,716 21.05 58,181
1974 1,140,947.29 1,196,151 1,001,858 823,658 21.72 37,922
1975 1,935,218.33 1,994,947 1,670,905 1,425,444 22.41 63,607
1976 2,234,718.36 2,263,931 1,896,197 1,679,352 23.11 72,668
1977 2,574,511.82 2,561,742 2,145,634 1,973,585 23.82 82,854
1978 2,907,975.11 2,840,417 2,379,044 2,273,716 24.54 92,653
1979 3,953,781.78 3,788,609 3,173,219 3,152,832 25.27 124,766
1980 3,318,783.35 3,117,745 2,611,325 2,698,728 26.01 103,757
1981 4,003,379.39 3,684,646 3,086,143 3,319,264 26.76 124,038
1982 2,869,484.28 2,586,347 2,166,242 2,424,933 27.51 88,147
1983 3,246,423.99 2,862,619 2,397,639 2,796,639 28.28 98,891
1984 3,659,329.42 3,154,225 2,641,879 3,213,048 29.06 110,566
1985 4,597,862.66 3,872,136 3,243,179 4,113,401 29.84 137,849
1986 3,847,831.24 3,163,287 2,649,469 3,507,061 30.63 114,498
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-154
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 634 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 364.00 POLES, TOWERS AND FIXTURES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 63-R3
NET SALVAGE PERCENT.. -60

1987 2,880,192.97 2,308,532 1,933,553 2,674,756 31.44 85,075
1988 2,786,982.38 2,176,522 1,822,986 2,636,186 32.25 81,742
1989 2,520,855.16 1,916,818 1,605,466 2,427,902 33.06 73,439
1990 2,427,787.53 1,794,854 1,503,313 2,381,147 33.89 70,261
1991 3,031,272.13 2,177,132 1,823,497 3,026,538 34.72 87,170
1992 3,667,811.66 2,556,083 2,140,894 3,727,605 35.56 104,826
1993 3,995,472.63 2,698,127 2,259,866 4,132,890 36.41 113,510
1994 4,814,665.14 3,146,172 2,635,134 5,068,330 37.27 135,990
1995 11,169,196.88 7,054,643 5,908,746 11,961,969 38.13 313,715
1996 7,949,959.66 4,845,659 4,058,571 8,661,364 39.00 222,086
1997 7,047,432.31 4,138,027 3,465,881 7,810,011 39.88 195,838
1998 7,283,609.02 4,112,151 3,444,208 8,209,566 40.77 201,363
1999 7,160,101.51 3,880,546 3,250,223 8,205,939 41.66 196,974
2000 7,702,928.61 4,000,593 3,350,770 8,973,916 42.55 210,903
2001 6,317,482.77 3,135,089 2,625,851 7,482,121 43.46 172,161
2002 4,417,790.88 2,090,216 1,750,699 5,317,766 44.37 119,850
2003 5,892,297.35 2,651,722 2,220,999 7,206,677 45.28 159,158
2004 6,789,589.04 2,896,928 2,426,375 8,436,967 46.20 182,618
2005 6,036,005.21 2,432,752 2,037,596 7,620,012 47.13 161,681
2006 7,979,223.16 3,027,509 2,535,746 10,231,011 48.06 212,880
2007 10,302,928.29 3,663,227 3,068,203 13,416,482 49.00 273,806
2008 11,380,314.04 3,774,623 3,161,505 15,046,997 49.94 301,302
2009 17,540,915.88 5,399,234 4,522,228 23,543,237 50.88 462,721
2010 14,503,542.04 4,110,652 3,442,952 19,762,715 51.84 381,225
2011 15,787,509.39 4,093,638 3,428,702 21,831,313 52.79 413,550
2012 18,671,542.32 4,386,468 3,673,967 26,200,501 53.75 487,451
2013 34,045,813.12 7,168,142 6,003,809 48,469,492 54.71 885,935
2014 25,441,305.89 4,736,154 3,966,853 36,739,236 55.67 659,947
2015 29,493,654.46 4,763,815 3,990,021 43,199,826 56.64 762,709
2016 15,642,961.95 2,141,459 1,793,618 23,235,121 57.61 403,317
2017 34,098,622.12 3,819,046 3,198,712 51,359,083 58.59 876,584
2018 23,980,094.19 2,094,901 1,754,623 36,613,528 59.56 614,734
2019 22,653,817.66 1,415,411 1,185,504 35,060,604 60.54 579,131
2020 24,143,848.04 907,422 760,028 37,870,129 61.52 615,574
2021 37,508,244.78 466,903 391,063 59,622,128 62.51 953,801

497,678,991.49 165,062,392 138,251,042 658,035,344 13,408,462

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 49.1 2.69
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-155
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 635 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R3
NET SALVAGE PERCENT.. -55

1940 30,355.03 41,882 38,956 8,094 7.14 1,134
1941 49,204.66 67,549 62,830 13,437 7.43 1,808
1942 77,935.42 106,471 99,033 21,767 7.71 2,823
1943 42,161.38 57,297 53,294 12,056 8.01 1,505
1944 69,041.64 93,333 86,813 20,202 8.31 2,431
1945 60,550.42 81,392 75,706 18,147 8.63 2,103
1946 135,718.77 181,399 168,727 41,637 8.95 4,652
1947 182,366.81 242,270 225,345 57,324 9.29 6,171
1948 227,380.44 300,226 279,253 73,187 9.63 7,600
1949 315,971.89 414,486 385,531 104,225 9.99 10,433
1950 186,686.21 243,245 226,252 63,112 10.36 6,092
1951 324,037.71 419,195 389,911 112,347 10.75 10,451
1952 344,693.48 442,625 411,704 122,571 11.15 10,993
1953 377,087.76 480,535 446,966 137,520 11.56 11,896
1954 3,221.90 4,073 3,788 1,206 11.99 101
1955 398,011.15 498,944 464,088 152,829 12.43 12,295
1956 678,094.21 842,781 783,906 267,140 12.88 20,741
1957 450,146.21 554,428 515,696 182,031 13.35 13,635
1958 373,020.16 455,075 423,284 154,897 13.84 11,192
1959 292,398.58 353,301 328,620 124,598 14.33 8,695
1960 235,476.62 281,603 261,931 103,058 14.85 6,940
1961 538,526.86 637,206 592,692 242,025 15.38 15,736
1962 286,345.84 335,132 311,720 132,116 15.92 8,299
1963 326,630.50 377,916 351,515 154,762 16.48 9,391
1964 266,471.25 304,688 283,403 129,627 17.05 7,603
1965 442,405.56 499,738 464,827 220,902 17.63 12,530
1966 356,442.13 397,535 369,764 182,721 18.23 10,023
1967 312,565.27 344,051 320,016 164,460 18.84 8,729
1968 316,415.92 343,615 319,611 170,834 19.46 8,779
1969 417,933.12 447,478 416,218 231,578 20.10 11,521
1970 792,804.94 836,563 778,122 450,726 20.75 21,722
1971 893,304.11 928,555 863,687 520,934 21.41 24,331
1972 768,266.89 786,306 731,376 459,438 22.08 20,808
1973 1,325,884.16 1,335,520 1,242,222 812,898 22.76 35,716
1974 1,169,621.87 1,158,869 1,077,912 735,002 23.45 31,343
1975 1,537,582.41 1,497,422 1,392,814 990,439 24.16 40,995
1976 1,598,641.83 1,529,803 1,422,933 1,054,962 24.87 42,419
1977 1,457,255.30 1,369,500 1,273,829 984,917 25.59 38,488
1978 1,971,581.97 1,818,047 1,691,041 1,364,911 26.33 51,839
1979 2,039,269.70 1,844,493 1,715,639 1,445,229 27.07 53,389
1980 2,234,997.24 1,981,549 1,843,121 1,621,125 27.82 58,272
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-156
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 636 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R3
NET SALVAGE PERCENT.. -55

1981 2,203,409.66 1,913,618 1,779,935 1,635,350 28.58 57,220
1982 2,253,482.44 1,915,715 1,781,886 1,711,012 29.35 58,297
1983 2,547,440.79 2,118,230 1,970,254 1,978,279 30.13 65,658
1984 2,830,502.61 2,300,952 2,140,211 2,247,068 30.91 72,697
1985 3,653,264.63 2,900,080 2,697,485 2,965,075 31.71 93,506
1986 4,056,177.30 3,142,594 2,923,057 3,364,018 32.51 103,476
1987 2,317,369.12 1,750,631 1,628,334 1,963,588 33.32 58,931
1988 151,446.18 111,448 103,662 131,080 34.14 3,839
1989 3,458,977.33 2,477,778 2,304,684 3,056,731 34.96 87,435
1990 3,065,889.92 2,134,799 1,985,665 2,766,464 35.80 77,276
1991 2,665,173.67 1,802,405 1,676,492 2,454,527 36.64 66,990
1992 1,953,063.96 1,281,223 1,191,719 1,835,530 37.49 48,961
1993 2,924,701.61 1,859,328 1,729,438 2,803,849 38.34 73,131
1994 2,082,559.61 1,280,761 1,191,289 2,036,678 39.21 51,943
1995 8,584,371.21 5,101,168 4,744,808 8,560,967 40.08 213,597
1996 4,452,456.74 2,553,484 2,375,101 4,526,207 40.95 110,530
1997 3,885,833.32 2,146,973 1,996,989 4,026,053 41.83 96,248
1998 4,152,490.97 2,206,191 2,052,070 4,384,291 42.72 102,629
1999 4,938,442.44 2,517,746 2,341,860 5,312,726 43.62 121,796
2000 5,762,074.87 2,814,048 2,617,463 6,313,753 44.52 141,818
2001 3,909,803.36 1,824,604 1,697,140 4,363,055 45.43 96,039
2002 2,664,581.42 1,185,669 1,102,840 3,027,261 46.34 65,327
2003 3,839,919.59 1,624,386 1,510,909 4,440,966 47.26 93,969
2004 3,627,635.06 1,455,021 1,353,375 4,269,459 48.18 88,615
2005 2,844,159.73 1,077,689 1,002,403 3,406,045 49.11 69,355
2006 4,221,664.94 1,505,024 1,399,885 5,143,696 50.05 102,771
2007 5,946,918.31 1,986,788 1,847,994 7,369,729 50.99 144,533
2008 8,224,664.54 2,563,414 2,384,337 10,363,893 51.93 199,574
2009 9,948,095.11 2,875,129 2,674,276 12,745,271 52.88 241,023
2010 11,353,205.60 3,024,125 2,812,864 14,784,605 53.83 274,654
2011 14,074,329.94 3,430,006 3,190,391 18,624,820 54.78 339,993
2012 11,074,953.36 2,445,494 2,274,655 14,891,523 55.74 267,160
2013 16,980,820.95 3,356,888 3,122,380 23,197,892 56.71 409,062
2014 9,480,311.89 1,657,097 1,541,335 13,153,148 57.67 228,076
2015 13,657,881.96 2,071,457 1,926,748 19,242,969 58.64 328,154
2016 15,295,808.42 1,965,909 1,828,573 21,879,930 59.61 367,051
2017 29,342,401.40 3,085,867 2,870,293 42,610,429 60.59 703,258
2018 12,873,696.41 1,055,978 982,209 18,972,020 61.56 308,187
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-157
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 637 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 365.00 OVERHEAD CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R3
NET SALVAGE PERCENT.. -55

2019 12,593,302.95 738,818 687,205 18,832,415 62.54 301,126
2020 15,571,387.28 549,569 511,177 23,624,473 63.52 371,922
2021 20,330,124.75 237,598 221,000 31,290,694 64.51 485,052

319,701,302.67 108,981,798 101,368,487 394,168,533 7,856,503

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 50.2 2.46
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-158
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 638 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 366.00 UNDERGROUND CONDUIT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-S2.5
NET SALVAGE PERCENT.. -25

1909 86,553.15 102,832 108,191
1910 91,718.70 108,651 114,648
1911 48,590.04 57,374 60,738
1912 7,500.88 8,831 9,376
1913 5,331.69 6,258 6,665
1914 1,788.86 2,093 2,236
1915 79,049.23 92,214 98,812
1916 6,798.94 7,906 8,499
1917 5,650.45 6,550 7,063
1918 825.12 953 1,031
1921 5,814.89 6,656 7,269
1923 984.92 1,120 1,231
1924 302.51 343 378
1926 4,214.62 4,746 5,268
1927 21,305.92 23,908 26,632
1928 51,079.13 57,110 63,849
1929 91,756.92 102,238 114,696
1930 44,152.55 49,018 55,191
1931 788.76 872 986
1934 3,680.59 4,025 4,601
1936 14,351.19 15,568 17,866 73 8.59 8
1937 6,942.69 7,499 8,606 72 8.83 8
1938 3,645.23 3,921 4,500 57 9.06 6
1939 13.58 15 17
1940 3,751.02 3,999 4,589 100 9.56 10
1941 2,872.94 3,049 3,499 92 9.81 9
1944 11.93 12 14 1 10.61
1945 3,355.02 3,491 4,006 188 10.89 17
1946 409.87 424 487 25 11.18 2
1947 7,793.92 8,023 9,207 535 11.47 47
1948 24,596.79 25,179 28,896 1,850 11.77 157
1949 15,830.27 16,110 18,488 1,300 12.08 108
1950 46,159.80 46,701 53,594 4,106 12.39 331
1951 22,683.75 22,806 26,172 2,183 12.72 172
1952 25,962.69 25,938 29,767 2,686 13.05 206
1953 42,392.13 42,074 48,284 4,706 13.39 351
1954 11,563.55 11,399 13,082 1,372 13.74 100
1955 27,831.52 27,243 31,264 3,525 14.10 250
1956 7,040.82 6,842 7,852 949 14.47 66
1957 2,404.12 2,319 2,661 344 14.85 23
1958 10,146.92 9,710 11,143 1,541 15.24 101
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-159
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 639 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 366.00 UNDERGROUND CONDUIT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-S2.5
NET SALVAGE PERCENT.. -25

1959 3,130.86 2,972 3,411 503 15.64 32
1960 4,252.39 4,003 4,594 721 16.05 45
1961 23,877.29 22,284 25,573 4,274 16.47 260
1962 30.90 29 33 6 16.91
1963 23,721.03 21,737 24,946 4,705 17.35 271
1964 22,010.92 19,975 22,923 4,591 17.81 258
1965 17,535.88 15,752 18,077 3,843 18.29 210
1966 23,559.33 20,945 24,037 5,412 18.77 288
1967 6,935.67 6,099 6,999 1,671 19.27 87
1971 39,796.62 33,368 38,293 11,453 21.40 535
1972 39,704.34 32,863 37,714 11,916 21.96 543
1973 131,281.24 107,171 122,990 41,112 22.55 1,823
1974 210,312.17 169,262 194,246 68,644 23.15 2,965
1975 239,336.94 189,812 217,830 81,341 23.76 3,423
1976 185,654.72 144,989 166,390 65,678 24.39 2,693
1977 343,889.31 264,331 303,348 126,514 25.03 5,054
1978 315,290.07 238,347 273,529 120,584 25.69 4,694
1979 378,239.93 280,990 322,466 150,334 26.37 5,701
1980 366,409.28 267,337 306,798 151,214 27.06 5,588
1981 355,552.44 254,629 292,214 152,227 27.76 5,484
1982 377,238.61 264,939 304,046 167,502 28.48 5,881
1983 384,018.75 264,234 303,237 176,786 29.22 6,050
1984 939,325.12 632,776 726,178 447,978 29.97 14,948
1985 630,836.05 415,626 476,975 311,570 30.74 10,136
1986 728,748.31 469,205 538,463 372,472 31.52 11,817
1987 587,019.86 369,030 423,501 310,274 32.31 9,603
1988 1,149,531.80 704,534 808,528 628,387 33.13 18,967
1989 731,587.66 436,840 501,321 413,164 33.95 12,170
1990 1,078,260.45 626,429 718,894 628,932 34.79 18,078
1991 1,139,360.03 643,297 738,252 685,948 35.64 19,247
1992 2,588,113.10 1,418,480 1,627,857 1,607,284 36.50 44,035
1993 2,496,171.46 1,326,341 1,522,118 1,598,096 37.37 42,764
1994 4,376,586.52 2,250,550 2,582,746 2,887,987 38.26 75,483
1995 3,766,210.87 1,871,524 2,147,774 2,559,990 39.16 65,373
1996 2,781,799.15 1,334,186 1,531,121 1,946,128 40.06 48,580
1997 3,817,567.13 1,763,430 2,023,724 2,748,235 40.98 67,063
1998 3,265,467.33 1,449,990 1,664,018 2,417,816 41.91 57,691
1999 2,909,798.15 1,240,010 1,423,044 2,214,204 42.84 51,685
2000 3,573,705.95 1,458,340 1,673,601 2,793,531 43.78 63,808
2001 2,541,834.61 990,839 1,137,093 2,040,200 44.73 45,611
2002 2,207,022.68 819,578 940,553 1,818,225 45.69 39,795
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-160
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 640 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 366.00 UNDERGROUND CONDUIT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-S2.5
NET SALVAGE PERCENT.. -25

2003 2,555,904.83 901,947 1,035,080 2,159,801 46.65 46,298
2004 5,697,180.29 1,904,140 2,185,204 4,936,271 47.62 103,660
2005 2,992,626.88 943,837 1,083,154 2,657,630 48.60 54,684
2006 4,418,995.84 1,311,227 1,504,773 4,018,972 49.57 81,077
2007 3,986,918.90 1,107,118 1,270,536 3,713,113 50.56 73,440
2008 5,515,828.28 1,427,772 1,638,521 5,256,264 51.54 101,984
2009 3,695,622.05 886,256 1,017,073 3,602,455 52.53 68,579
2010 3,022,098.24 667,204 765,688 3,011,935 53.52 56,277
2011 4,756,647.68 959,535 1,101,169 4,844,641 54.51 88,876
2012 3,018,396.61 550,857 632,167 3,140,829 55.51 56,581
2013 2,661,270.01 434,519 498,657 2,827,931 56.51 50,043
2014 4,169,698.71 601,375 690,142 4,521,981 57.50 78,643
2015 6,753,595.19 844,199 968,809 7,473,185 58.50 127,747
2016 4,844,866.03 512,466 588,109 5,467,974 59.50 91,899
2017 8,866,215.72 767,260 880,513 10,202,257 60.50 168,632
2018 5,237,880.61 352,575 404,617 6,142,734 61.50 99,882
2019 5,729,586.36 275,450 316,108 6,845,875 62.50 109,534
2020 10,635,712.27 306,840 352,132 12,942,508 63.50 203,819
2021 10,085,164.95 96,944 111,254 12,495,202 64.50 193,724

144,282,581.99 38,624,614 44,284,515 136,068,713 2,626,090

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.8 1.82
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-161
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 641 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 40-S1.5
NET SALVAGE PERCENT.. -25

1973 540.71 533 676
1982 378,544.12 334,893 469,486 3,694 11.69 316
1983 1,335,642.42 1,164,513 1,632,529 37,024 12.10 3,060
1984 1,909,108.57 1,639,447 2,298,339 88,047 12.52 7,033
1985 2,745,120.08 2,320,484 3,253,084 178,316 12.95 13,770
1986 2,125,743.94 1,767,689 2,478,121 179,059 13.39 13,373
1987 1,643,648.35 1,343,169 1,882,987 171,573 13.85 12,388
1989 1,972,187.09 1,552,481 2,176,421 288,813 14.81 19,501
1990 2,594,731.30 2,001,997 2,806,597 436,817 15.31 28,531
1991 2,887,072.00 2,181,544 3,058,304 550,536 15.82 34,800
1992 4,697,150.88 3,471,488 4,866,675 1,004,764 16.35 61,453
1993 5,631,961.17 4,065,572 5,699,521 1,340,430 16.90 79,315
1994 6,963,498.25 4,904,914 6,876,193 1,828,180 17.46 104,707
1995 6,354,346.35 4,360,670 6,113,218 1,829,715 18.04 101,425
1996 5,261,337.05 3,511,942 4,923,387 1,653,284 18.64 88,695
1997 5,190,676.53 3,364,207 4,716,278 1,772,068 19.26 92,008
1998 4,410,823.32 2,771,927 3,885,961 1,627,568 19.89 81,828
1999 5,129,956.13 3,118,051 4,371,192 2,041,253 20.55 99,331
2000 3,685,198.35 2,162,751 3,031,958 1,574,540 21.22 74,201
2001 2,547,218.81 1,439,975 2,018,699 1,165,325 21.91 53,187
2002 2,335,241.35 1,267,598 1,777,044 1,142,008 22.63 50,464
2003 3,422,439.76 1,779,669 2,494,916 1,783,134 23.36 76,333
2004 6,411,099.07 3,183,511 4,462,960 3,550,914 24.11 147,280
2005 4,995,637.28 2,360,439 3,309,097 2,935,450 24.88 117,984
2006 7,546,806.68 3,379,554 4,737,793 4,695,715 25.67 182,926
2007 8,956,832.22 3,781,463 5,301,228 5,894,812 26.49 222,530
2008 9,253,787.62 3,666,813 5,140,501 6,426,734 27.32 235,239
2009 8,407,018.50 3,107,970 4,357,059 6,151,714 28.17 218,378
2010 7,118,496.76 2,440,310 3,421,068 5,477,053 29.03 188,669
2011 7,221,323.09 2,274,717 3,188,923 5,837,731 29.92 195,111
2012 5,610,336.31 1,609,465 2,256,307 4,756,613 30.82 154,335
2013 10,568,348.45 2,727,955 3,824,317 9,386,119 31.74 295,719
2014 9,800,393.12 2,244,903 3,147,127 9,103,364 32.67 278,646
2015 14,723,851.19 2,940,169 4,121,819 14,282,995 33.61 424,963
2016 8,637,409.39 1,465,660 2,054,707 8,742,055 34.57 252,880
2017 14,297,464.33 1,992,709 2,793,576 15,078,254 35.54 424,262
2018 11,896,374.67 1,293,731 1,813,680 13,056,788 36.52 357,524
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-162
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 642 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 367.00 UNDERGROUND CONDUCTORS AND DEVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 40-S1.5
NET SALVAGE PERCENT.. -25

2019 11,436,776.96 889,924 1,247,584 13,048,387 37.51 347,864
2020 12,249,994.67 574,219 804,997 14,507,496 38.50 376,818
2021 19,789,262.21 309,207 433,477 24,303,101 39.50 615,268

252,143,399.05 90,768,233 127,247,806 187,931,443 6,132,115

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.6 2.43
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-163
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 643 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R2.5
NET SALVAGE PERCENT.. -10

1947 24,394.17 24,370 26,834
1948 101,747.12 101,155 111,922
1949 44,684.81 44,208 49,153
1950 111,049.15 109,303 122,154
1951 99,818.05 97,744 109,800
1952 85,117.53 82,918 93,577 52 5.72 9
1953 102,932.61 99,752 112,575 651 5.95 109
1954 134,332.14 129,472 146,115 1,650 6.19 267
1955 184,035.21 176,365 199,036 3,403 6.44 528
1956 188,329.46 179,444 202,511 4,651 6.69 695
1957 181,838.72 172,259 194,403 5,620 6.94 810
1958 135,078.06 127,190 143,540 5,046 7.20 701
1959 163,963.01 153,414 173,135 7,224 7.47 967
1960 137,689.49 127,982 144,434 7,024 7.75 906
1961 134,317.07 123,991 139,930 7,819 8.04 973
1962 111,725.34 102,399 115,562 7,336 8.34 880
1963 95,904.50 87,223 98,435 7,060 8.66 815
1964 114,303.88 103,127 116,384 9,350 8.99 1,040
1965 118,818.16 106,311 119,977 10,723 9.33 1,149
1966 140,744.12 124,846 140,895 13,924 9.68 1,438
1967 280,355.27 246,343 278,010 30,381 10.06 3,020
1968 195,300.44 169,931 191,775 23,055 10.45 2,206
1969 243,505.41 209,731 236,692 31,164 10.85 2,872
1970 291,896.36 248,649 280,612 40,474 11.28 3,588
1971 689,049.33 580,290 654,885 103,069 11.72 8,794
1972 751,170.64 625,004 705,347 120,941 12.18 9,929
1973 1,187,741.01 975,705 1,101,130 205,385 12.66 16,223
1974 1,287,937.46 1,044,131 1,178,352 238,379 13.15 18,128
1975 1,649,545.48 1,318,779 1,488,305 326,195 13.66 23,880
1976 1,871,364.61 1,474,298 1,663,816 394,685 14.19 27,814
1977 2,223,799.69 1,725,535 1,947,349 498,831 14.73 33,865
1978 2,650,004.63 2,023,597 2,283,726 631,279 15.29 41,287
1979 3,055,629.33 2,294,350 2,589,284 771,908 15.87 48,639
1980 2,258,777.41 1,666,707 1,880,959 603,696 16.46 36,677
1981 2,826,164.02 2,047,443 2,310,638 798,142 17.07 46,757
1982 2,053,702.91 1,459,813 1,647,469 611,604 17.69 34,573
1983 3,328,453.62 2,319,799 2,618,005 1,043,294 18.32 56,948
1984 4,055,929.04 2,768,821 3,124,747 1,336,775 18.97 70,468
1985 3,670,454.55 2,452,378 2,767,626 1,269,874 19.63 64,690
1986 3,362,183.19 2,196,850 2,479,251 1,219,151 20.30 60,057
1987 2,021,948.79 1,290,448 1,456,333 767,811 20.99 36,580
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-164
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 644 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 368.00 LINE TRANSFORMERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R2.5
NET SALVAGE PERCENT.. -10

1988 1,372,743.00 855,274 965,218 544,799 21.68 25,129
1989 2,670,373.42 1,622,038 1,830,548 1,106,863 22.39 49,436
1990 2,643,033.57 1,563,566 1,764,559 1,142,778 23.11 49,450
1991 3,139,777.99 1,807,005 2,039,292 1,414,464 23.84 59,332
1992 3,750,785.97 2,097,590 2,367,231 1,758,634 24.58 71,547
1993 3,998,968.15 2,170,400 2,449,401 1,949,464 25.33 76,963
1994 4,613,795.86 2,426,949 2,738,928 2,336,247 26.09 89,546
1995 10,334,818.16 5,261,249 5,937,572 5,430,728 26.86 202,186
1996 4,517,432.43 2,223,209 2,508,998 2,460,178 27.63 89,040
1997 3,991,832.43 1,895,162 2,138,781 2,252,235 28.42 79,248
1998 3,695,473.53 1,689,423 1,906,595 2,158,426 29.22 73,868
1999 3,420,216.42 1,503,390 1,696,648 2,065,590 30.02 68,807
2000 3,073,670.06 1,295,613 1,462,161 1,918,876 30.84 62,220
2001 2,785,122.55 1,123,741 1,268,196 1,795,439 31.66 56,710
2002 2,710,349.88 1,044,081 1,178,296 1,803,089 32.49 55,497
2003 3,697,405.21 1,355,986 1,530,295 2,536,851 33.33 76,113
2004 4,949,848.37 1,722,745 1,944,200 3,500,633 34.18 102,418
2005 6,053,303.07 1,993,595 2,249,868 4,408,765 35.03 125,857
2006 9,976,408.56 3,096,877 3,494,974 7,479,075 35.89 208,389
2007 12,669,078.64 3,690,249 4,164,623 9,771,364 36.76 265,815
2008 9,763,558.29 2,654,907 2,996,190 7,743,724 37.64 205,731
2009 11,995,818.95 3,029,664 3,419,121 9,776,280 38.52 253,798
2010 10,794,584.18 2,514,922 2,838,210 9,035,833 39.41 229,278
2011 16,089,831.67 3,433,570 3,874,949 13,823,866 40.30 343,024
2012 10,411,869.19 2,015,738 2,274,857 9,178,199 41.20 222,772
2013 23,381,539.10 4,058,568 4,580,289 21,139,404 42.11 502,004
2014 11,773,356.47 1,807,917 2,040,321 10,910,371 43.02 253,612
2015 16,782,592.89 2,241,147 2,529,243 15,931,609 43.93 362,659
2016 8,305,552.69 939,192 1,059,923 8,076,185 44.86 180,031
2017 15,691,938.50 1,456,840 1,644,114 15,617,018 45.78 341,132
2018 8,336,014.08 603,361 680,922 8,488,693 46.71 181,732
2019 6,525,939.93 337,391 380,762 6,797,772 47.65 142,660
2020 7,371,083.39 228,651 258,044 7,850,148 48.59 161,559
2021 14,426,589.63 149,171 168,347 15,700,902 49.53 316,998

308,080,442.02 97,321,256 109,826,359 229,062,127 6,242,843

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 36.7 2.03
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-165
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 645 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 369.10 SERVICES - OVERHEAD

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 70-R4
NET SALVAGE PERCENT.. -35

1943 5,887.03 7,154 7,947
1944 20,512.90 24,800 27,692
1945 20,427.87 24,564 27,578
1946 32,258.39 38,572 43,549
1947 87,570.19 104,101 118,220
1948 64,473.70 76,160 87,039
1949 73,039.23 85,715 98,603
1950 49,661.61 57,878 67,043
1951 81,901.11 94,740 110,566
1952 133,649.02 153,415 180,426
1954 192,141.39 216,851 259,391
1955 226,018.99 252,775 302,571 2,555 12.01 213
1956 265,994.83 294,611 352,648 6,445 12.57 513
1957 241,079.29 264,317 316,387 9,070 13.15 690
1958 174,340.44 189,095 226,346 9,014 13.76 655
1959 259,088.29 277,916 332,665 17,104 14.38 1,189
1960 119,257.20 126,452 151,363 9,634 15.02 641
1961 226,967.58 237,814 284,663 21,743 15.67 1,388
1962 219,628.58 227,328 272,111 24,388 16.33 1,493
1963 220,659.94 225,503 269,926 27,965 17.01 1,644
1964 251,044.49 253,213 303,095 35,815 17.70 2,023
1965 251,390.89 250,220 299,512 39,866 18.39 2,168
1966 299,795.44 294,291 352,265 52,459 19.10 2,747
1967 284,105.87 275,000 329,174 54,369 19.81 2,745
1968 19,231.04 18,344 21,958 4,004 20.54 195
1969 147,710.23 138,789 166,130 33,279 21.28 1,564
1970 141,025.93 130,469 156,171 34,214 22.03 1,553
1971 213,643.00 194,558 232,885 55,533 22.78 2,438
1972 259,732.98 232,674 278,510 72,130 23.55 3,063
1973 274,263.65 241,566 289,154 81,102 24.33 3,333
1974 442,882.41 383,332 458,847 139,044 25.12 5,535
1975 523,463.38 444,902 532,546 174,130 25.93 6,715
1976 651,804.27 543,800 650,927 229,009 26.74 8,564
1977 785,185.70 642,668 769,271 290,730 27.56 10,549
1978 848,266.35 680,717 814,816 330,344 28.39 11,636
1979 922,839.40 725,611 868,554 377,279 29.23 12,907
1980 770,743.57 593,233 710,098 330,406 30.09 10,981
1981 784,700.78 590,967 707,385 351,961 30.95 11,372
1982 634,996.83 467,568 559,677 297,569 31.82 9,352
1983 804,344.78 578,614 692,599 393,266 32.70 12,026
1984 977,755.92 686,569 821,821 498,149 33.59 14,830
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-166
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 646 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 369.10 SERVICES - OVERHEAD

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 70-R4
NET SALVAGE PERCENT.. -35

1985 1,021,611.57 699,835 837,700 541,476 34.48 15,704
1986 906,780.70 605,258 724,492 499,662 35.39 14,119
1987 828,125.75 538,224 644,252 473,718 36.30 13,050
1988 903,076.75 570,917 683,386 535,768 37.22 14,395
1989 792,294.41 486,817 582,718 486,879 38.14 12,766
1990 946,200.24 564,419 675,608 601,762 39.07 15,402
1991 1,079,179.62 624,176 747,137 709,755 40.01 17,739
1992 1,350,910.03 756,847 905,943 917,786 40.95 22,412
1993 1,433,726.66 776,980 930,042 1,005,489 41.90 23,997
1994 1,645,563.48 861,302 1,030,976 1,190,535 42.86 27,777
1995 2,626,389.08 1,326,560 1,587,888 1,957,737 43.81 44,687
1996 1,676,357.49 815,366 975,990 1,287,093 44.78 28,743
1997 1,615,850.40 756,007 904,938 1,276,460 45.74 27,907
1998 1,446,210.00 649,578 777,543 1,174,840 46.71 25,152
1999 1,281,150.24 551,485 660,126 1,069,427 47.68 22,429
2000 1,530,125.42 629,740 753,797 1,311,872 48.66 26,960
2001 1,400,746.06 550,018 658,370 1,232,637 49.64 24,832
2002 1,623,956.48 606,972 726,543 1,465,798 50.62 28,957
2003 1,655,001.24 587,295 702,990 1,531,262 51.60 29,676
2004 1,140,634.96 382,978 458,423 1,081,434 52.59 20,563
2005 591,833.77 187,528 224,470 574,506 53.57 10,724
2006 957,387.37 285,081 341,241 951,232 54.56 17,435
2007 810,928.71 225,990 270,509 824,245 55.55 14,838
2008 750,967.85 194,945 233,349 780,458 56.54 13,804
2009 879,424.26 211,326 252,956 934,267 57.54 16,237
2010 975,481.78 215,787 258,296 1,058,604 58.53 18,087
2011 702,184.80 141,918 169,875 778,074 59.52 13,072
2012 5,145,288.42 940,716 1,126,034 5,820,105 60.52 96,168
2013 791,120.31 129,379 154,866 913,146 61.52 14,843
2014 263,772.71 38,102 45,608 310,485 62.51 4,967
2015 3,147,992.55 393,998 471,615 3,778,175 63.51 59,489
2016 1,586,065.76 167,933 201,015 1,940,174 64.51 30,076
2017 1,408,674.62 121,976 146,005 1,755,706 65.51 26,801
2018 1,388,767.23 93,742 112,209 1,762,627 66.50 26,506
2019 1,421,240.53 68,516 82,014 1,836,661 67.50 27,210
2020 2,295,790.03 66,418 79,502 3,019,815 68.50 44,085
2021 3,487,170.26 33,613 40,235 4,667,445 69.50 67,157

66,511,466.03 28,204,608 33,730,790 56,059,690 1,103,488

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 50.8 1.66
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-167
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 647 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 369.20 SERVICES - UNDERGROUND - SPOKANE NETWORK

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 70-R4
NET SALVAGE PERCENT.. -35

1956 4,113.93 4,557 5,264 290 12.57 23
1957 5,598.31 6,138 7,091 467 13.15 36
1958 4,041.74 4,384 5,065 391 13.76 28
1959 5,983.63 6,418 7,414 664 14.38 46
1960 3,309.61 3,509 4,054 414 15.02 28
1961 5,222.56 5,472 6,321 729 15.67 47
1962 5,047.74 5,225 6,036 778 16.33 48
1963 5,062.93 5,174 5,977 858 17.01 50
1964 5,750.73 5,800 6,700 1,063 17.70 60
1965 5,749.30 5,723 6,611 1,151 18.39 63
1966 6,846.16 6,720 7,763 1,479 19.10 77
1967 6,478.93 6,271 7,244 1,503 19.81 76
1968 1,840.37 1,755 2,027 457 20.54 22
1969 3,362.37 3,159 3,649 890 21.28 42
1971 3,576.87 3,257 3,763 1,066 22.78 47
1972 1,801.07 1,613 1,863 568 23.55 24
1973 6,303.46 5,552 6,414 2,096 24.33 86
1974 10,336.04 8,946 10,335 3,619 25.12 144
1975 11,855.24 10,076 11,640 4,365 25.93 168
1976 14,753.61 12,309 14,220 5,697 26.74 213
1977 17,764.72 14,540 16,797 7,185 27.56 261
1978 19,186.66 15,397 17,787 8,115 28.39 286
1979 20,866.00 16,407 18,954 9,215 29.23 315
1980 17,422.59 13,410 15,492 8,028 30.09 267
1981 17,733.02 13,355 15,428 8,512 30.95 275
1982 14,347.34 10,564 12,204 7,165 31.82 225
1983 18,171.03 13,072 15,101 9,430 32.70 288
1984 22,085.19 15,508 17,915 11,900 33.59 354
1985 23,073.73 15,806 18,260 12,890 34.48 374
1986 20,479.68 13,670 15,792 11,856 35.39 335
1987 18,700.69 12,154 14,041 11,205 36.30 309
1988 20,391.24 12,891 14,892 12,636 37.22 339
1989 17,887.58 10,991 12,697 11,451 38.14 300
1990 21,360.49 12,742 14,720 14,117 39.07 361
1991 19,193.74 11,101 12,824 13,088 40.01 327
1992 30,492.28 17,083 19,735 21,430 40.95 523
1993 32,359.59 17,537 20,259 23,426 41.90 559
1994 37,138.31 19,439 22,456 27,681 42.86 646
1995 59,270.66 29,937 34,584 45,431 43.81 1,037
1996 37,830.68 18,401 21,257 29,814 44.78 666
1997 36,464.33 17,061 19,709 29,518 45.74 645
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-168
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 648 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 369.20 SERVICES - UNDERGROUND - SPOKANE NETWORK

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 70-R4
NET SALVAGE PERCENT.. -35

1998 32,634.23 14,658 16,933 27,123 46.71 581
1999 28,908.87 12,444 14,376 24,651 47.68 517
2000 34,525.96 14,210 16,416 30,194 48.66 621
2001 31,603.97 12,410 14,336 28,329 49.64 571
2002 26,482.81 9,898 11,434 24,318 50.62 480
2003 37,335.56 13,249 15,306 35,097 51.60 680
2004 106,927.24 35,902 41,475 102,877 52.59 1,956
2005 206,025.91 65,281 75,414 202,721 53.57 3,784
2006 188,389.28 56,097 64,805 189,521 54.56 3,474
2007 303,519.03 84,585 97,715 312,036 55.55 5,617
2008 375,741.21 97,539 112,680 394,571 56.54 6,979
2009 342,370.18 82,272 95,043 367,157 57.54 6,381
2010 277,657.60 61,421 70,955 303,883 58.53 5,192
2011 175,415.55 35,453 40,956 195,855 59.52 3,291
2012 430,432.48 78,696 90,912 490,172 60.52 8,099
2013 17,299.72 2,829 3,268 20,087 61.52 327
2014 560,636.11 80,984 93,555 663,304 62.51 10,611
2015 205,593.59 25,732 29,726 247,825 63.51 3,902
2016 288,562.09 30,553 35,296 354,263 64.51 5,492
2017 574,650.96 49,758 57,482 718,297 65.51 10,965
2018 838,970.05 56,630 65,421 1,067,189 66.50 16,048
2019 937,897.13 45,215 52,233 1,213,928 67.50 17,984
2020 1,039,616.86 30,077 34,746 1,368,737 68.50 19,982
2021 900,441.67 8,679 10,026 1,205,570 69.50 17,346

8,600,892.21 1,437,696 1,660,864 9,950,340 160,900

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 61.8 1.87
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-169
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 649 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 369.30 SERVICES - UNDERGROUND - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 70-R4
NET SALVAGE PERCENT.. -35

1968 108,771.90 103,754 127,713 19,129 20.54 931
1969 183,425.62 172,347 212,146 35,479 21.28 1,667
1970 195,415.26 180,787 222,535 41,276 22.03 1,874
1971 267,525.13 243,627 299,886 61,273 22.78 2,690
1972 327,263.11 293,169 360,868 80,937 23.55 3,437
1973 352,335.30 310,330 381,992 93,661 24.33 3,850
1974 580,891.34 502,784 618,888 165,315 25.12 6,581
1975 478,717.49 406,871 500,826 145,443 25.93 5,609
1976 832,092.64 694,215 854,524 268,801 26.74 10,052
1977 1,004,504.63 822,179 1,012,038 344,043 27.56 12,483
1978 1,087,731.94 872,884 1,074,452 393,986 28.39 13,878
1979 1,185,205.47 931,904 1,147,101 452,926 29.23 15,495
1980 992,885.15 764,213 940,686 399,709 30.09 13,284
1981 1,011,127.62 761,491 937,336 427,686 30.95 13,819
1982 818,800.83 602,908 742,132 363,249 31.82 11,416
1983 1,039,378.28 747,688 920,345 482,816 32.70 14,765
1984 1,216,428.49 854,163 1,051,407 590,771 33.59 17,588
1985 1,320,753.95 904,757 1,113,685 669,333 34.48 19,412
1986 1,172,609.96 782,694 963,435 619,588 35.39 17,507
1987 1,013,925.52 658,981 811,154 557,645 36.30 15,362
1988 1,169,446.90 739,314 910,037 668,716 37.22 17,967
1989 987,379.42 606,684 746,780 586,182 38.14 15,369
1990 1,221,944.72 728,903 897,222 752,403 39.07 19,258
1991 1,395,927.07 807,377 993,818 890,684 40.01 22,262
1992 1,751,974.49 981,544 1,208,204 1,156,962 40.95 28,253
1993 1,859,910.35 1,007,942 1,240,697 1,270,182 41.90 30,315
1994 2,135,165.87 1,117,564 1,375,633 1,506,841 42.86 35,157
1995 3,409,593.17 1,722,148 2,119,829 2,483,122 43.81 56,679
1996 2,176,572.68 1,058,666 1,303,135 1,635,238 44.78 36,517
1997 2,098,630.87 981,885 1,208,623 1,624,529 45.74 35,517
1998 1,878,467.12 843,729 1,038,564 1,497,367 46.71 32,057
1999 1,664,257.28 716,398 881,830 1,364,917 47.68 28,627
2000 1,988,373.82 818,337 1,007,309 1,676,996 48.66 34,464
2001 1,820,380.63 714,792 879,853 1,577,661 49.64 31,782
2002 2,110,847.54 788,952 971,138 1,878,506 50.62 37,110
2003 2,146,487.76 761,705 937,599 1,960,159 51.60 37,988
2004 3,144,505.07 1,055,794 1,299,599 2,945,483 52.59 56,008
2005 3,398,083.74 1,076,712 1,325,348 3,262,065 53.57 60,894
2006 4,503,052.29 1,340,872 1,650,508 4,428,613 54.56 81,170
2007 4,310,903.60 1,201,365 1,478,786 4,340,934 55.55 78,145
2008 3,896,780.62 1,011,571 1,245,164 4,015,490 56.54 71,020
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-170
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 650 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 369.30 SERVICES - UNDERGROUND - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 70-R4
NET SALVAGE PERCENT.. -35

2009 3,922,655.23 942,614 1,160,284 4,135,301 57.54 71,868
2010 3,821,319.16 845,318 1,040,520 4,118,261 58.53 70,362
2011 2,639,590.25 533,484 656,677 2,906,770 59.52 48,837
2012 3,529,477.37 645,296 794,309 3,970,485 60.52 65,606
2013 3,084,077.30 504,367 620,836 3,542,668 61.52 57,586
2014 5,291,148.75 764,306 940,800 6,202,251 62.51 99,220
2015 5,576,193.43 697,908 859,070 6,668,791 63.51 105,004
2016 3,796,467.25 401,972 494,796 4,630,435 64.51 71,779
2017 6,731,358.90 582,862 717,457 8,369,878 65.51 127,765
2018 4,901,527.45 330,853 407,254 6,209,808 66.50 93,381
2019 5,553,042.24 267,704 329,522 7,167,085 67.50 106,179
2020 6,261,856.10 181,159 222,993 8,230,513 68.50 120,153
2021 6,836,447.46 65,897 81,114 9,148,090 69.50 131,627

126,203,635.53 38,457,740 47,338,457 123,036,451 2,217,626

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.5 1.76
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-171
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 651 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

INTERIM SURVIVOR CURVE.. IOWA 33-L1.5
PROBABLE RETIREMENT YEAR.. 12-2028
NET SALVAGE PERCENT.. -2

1947 1,068.48 959 957 133 3.96 34
1948 8,813.47 7,892 7,878 1,112 4.03 276
1949 3,629.12 3,242 3,236 466 4.10 114
1950 7,352.17 6,551 6,539 960 4.17 230
1951 20,164.70 17,930 17,898 2,670 4.23 631
1952 16,030.36 14,218 14,193 2,158 4.30 502
1953 20,719.26 18,338 18,305 2,829 4.36 649
1954 21,787.18 19,235 19,201 3,022 4.43 682
1955 35,072.64 30,899 30,844 4,930 4.49 1,098
1956 21,428.41 18,837 18,804 3,053 4.55 671
1957 17,232.46 15,116 15,089 2,488 4.61 540
1958 12,546.77 10,985 10,965 1,833 4.66 393
1959 30,390.48 26,550 26,503 4,495 4.72 952
1960 30,432.39 26,536 26,489 4,552 4.77 954
1961 29,146.84 25,366 25,321 4,409 4.82 915
1962 31,261.89 27,144 27,096 4,791 4.88 982
1963 28,516.59 24,712 24,668 4,419 4.93 896
1964 24,250.10 20,974 20,937 3,798 4.98 763
1965 27,318.55 23,588 23,546 4,319 5.02 860
1966 35,842.79 30,884 30,829 5,731 5.07 1,130
1967 29,138.86 25,055 25,010 4,712 5.12 920
1968 30,996.76 26,606 26,559 5,058 5.16 980
1969 43,375.89 37,149 37,083 7,160 5.21 1,374
1970 34,277.69 29,301 29,249 5,714 5.25 1,088
1971 59,159.08 50,475 50,385 9,957 5.29 1,882
1972 69,932.68 59,546 59,440 11,891 5.33 2,231
1973 65,069.65 55,292 55,194 11,177 5.37 2,081
1974 88,566.06 75,098 74,964 15,373 5.41 2,842
1975 94,028.45 79,584 79,442 16,467 5.44 3,027
1976 123,503.30 104,292 104,107 21,866 5.48 3,990
1977 150,840.16 127,074 126,848 27,009 5.52 4,893
1978 165,314.78 138,967 138,720 29,901 5.55 5,388
1979 169,102.47 141,843 141,591 30,894 5.58 5,537
1980 113,240.13 94,763 94,594 20,911 5.61 3,727
1981 162,070.19 135,294 135,053 30,259 5.64 5,365
1982 365,486.51 304,325 303,784 69,012 5.67 12,171
1983 304,840.78 253,234 252,784 58,154 5.69 10,220
1984 252,714.82 209,332 208,960 48,809 5.72 8,533
1985 358,739.57 296,391 295,864 70,050 5.74 12,204
1986 205,614.48 169,323 169,022 40,705 5.77 7,055
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-172
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 652 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.10 METERS - IDAHO

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

INTERIM SURVIVOR CURVE.. IOWA 33-L1.5
PROBABLE RETIREMENT YEAR.. 12-2028
NET SALVAGE PERCENT.. -2

1987 135,429.44 111,190 110,992 27,146 5.79 4,688
1988 121,109.03 99,119 98,943 24,588 5.81 4,232
1989 146,024.74 119,043 118,831 30,114 5.84 5,157
1990 193,355.50 157,052 156,773 40,450 5.86 6,903
1991 209,964.35 169,870 169,568 44,596 5.88 7,584
1992 216,300.40 174,253 173,943 46,683 5.90 7,912
1993 248,966.74 199,543 199,188 54,758 5.93 9,234
1994 237,107.21 189,100 188,764 53,085 5.95 8,922
1995 366,042.11 290,208 289,692 83,671 5.98 13,992
1996 291,304.44 229,489 229,081 68,050 6.01 11,323
1997 307,522.18 240,609 240,181 73,492 6.04 12,168
1998 362,234.68 281,288 280,788 88,691 6.07 14,611
1999 255,824.26 197,042 196,692 64,249 6.10 10,533
2000 304,685.52 232,447 232,034 78,745 6.14 12,825
2001 206,528.00 155,936 155,659 55,000 6.18 8,900
2002 208,692.53 155,771 155,494 57,372 6.22 9,224
2003 275,659.62 203,153 202,792 78,381 6.26 12,521
2004 266,280.49 193,508 193,164 78,442 6.30 12,451
2005 32,510.84 23,242 23,201 9,960 6.35 1,569
2007 113,783.31 78,252 78,113 37,946 6.45 5,883
2008 11,195,068.40 7,520,648 7,507,272 3,911,698 6.50 601,800
2009 388,852.26 254,354 253,902 142,727 6.55 21,790
2010 270,795.04 171,900 171,594 104,617 6.59 15,875
2011 1,061,893.03 650,658 649,501 433,630 6.64 65,306
2012 264,046.18 155,316 155,040 114,287 6.68 17,109
2013 1,009,564.03 565,645 564,639 465,116 6.72 69,214
2015 420,435.36 206,904 206,536 222,308 6.79 32,741
2017 226,670.49 90,676 90,515 140,689 6.85 20,539
2019 870,983.91 234,192 233,775 654,629 6.90 94,874
2020 296.26 54 54 248 6.92 36
2021 989,452.11 67,821 67,700 941,541 6.94 135,669

24,506,399.42 16,201,183 16,172,372 8,824,155 1,364,365

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.5 5.57
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-173
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 653 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.30 METERS - WASHINGTON STANDARD

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 12-L2.5
NET SALVAGE PERCENT.. -2

1960 28.71 29 29
2008 216,184.23 149,762 169,055 51,453 3.85 13,364
2009 9,615.50 6,498 7,335 2,473 4.05 611
2010 1,500.21 991 1,119 411 4.23 97
2011 53.80 35 40 15 4.45 3
2012 169.68 105 119 54 4.72 11
2017 17,656.72 6,379 7,201 10,809 7.75 1,395
2019 1,190.68 248 280 934 9.55 98
2020 781,010.25 98,918 111,659 684,971 10.51 65,173
2021 70.46 3 4 68 11.50 6

1,027,480.24 262,968 296,841 751,189 80,758

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.3 7.86
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-174
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 654 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 370.40 METERS - WASHINGTON AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 15-S2.5
NET SALVAGE PERCENT.. -2

2018 56,855,803.14 13,454,357 8,469,575 49,523,344 11.52 4,298,901
2019 112,062.72 19,051 11,993 102,311 12.50 8,185
2020 390,016.83 39,782 25,043 372,774 13.50 27,613
2021 2,089,520.02 71,037 44,718 2,086,593 14.50 143,903

59,447,402.71 13,584,227 8,551,329 52,085,022 4,478,602

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.6 7.53
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-175
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 655 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 371.00 INSTALLATIONS ON CUSTOMERS' PREMISES - CATALYST BUILDING

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-R3
NET SALVAGE PERCENT.. 0

2020 580,338.65 24,374 23,303 557,036 33.53 16,613
2021 24,647.86 345 329 24,318 34.51 705

604,986.51 24,719 23,632 581,354 17,318

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.6 2.86
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-176
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 656 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 371.01 ELECTRIC VEHICLE CHARGING STATION - RESIDENTIAL

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 10-S3
NET SALVAGE PERCENT.. 0

2016 172,288.09 91,830 77,919 94,369 4.67 20,207
2017 1,164,453.82 517,017 438,698 725,756 5.56 130,532
2018 511,377.50 178,471 151,436 359,942 6.51 55,291
2019 107,916.09 26,979 22,892 85,024 7.50 11,337
2021 616,425.72 30,821 26,152 590,274 9.50 62,134

2,572,461.22 845,118 717,097 1,855,364 279,501

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.6 10.87
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-177
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 657 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 371.02 ELECTRIC VEHICLE CHARGING STATION - MULTI-UNIT DWELLINGS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 10-S3
NET SALVAGE PERCENT.. 0

2016 165,896.47 88,423 106,800 59,097 4.67 12,655

165,896.47 88,423 106,800 59,097 12,655

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.7 7.63
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-178
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 658 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.10 STREET LIGHTING AND SIGNAL SYSTEMS - MERCURY VAPOR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

1967 17,053.70 17,722 19,612
1968 54,028.61 55,600 62,133
1969 33,714.17 34,342 38,771
1970 52,218.89 52,646 60,052
1971 113,838.46 113,538 130,914
1972 103,820.17 102,425 119,393
1973 55,183.64 53,846 63,461
1974 187,204.12 180,579 215,285
1975 95,843.49 91,382 110,220
1976 145,073.97 136,653 166,835
1977 167,127.08 155,446 192,196
1978 99,383.01 91,294 114,290
1979 111,716.11 101,260 128,474
1980 139,898.54 125,100 160,883
1981 152,439.02 134,401 175,305
1982 71,901.03 62,491 82,686
1983 102,640.62 87,884 118,037
1984 48,468.68 40,875 55,739
1985 42,473.79 35,243 48,845
1986 20,759.54 16,943 23,873
1987 24,213.38 19,424 27,845
1988 62,212.58 49,019 71,544
1989 37,756.41 29,210 43,420
1990 45,148.04 34,252 51,057 863 11.23 77
1991 35,050.55 26,054 38,837 1,471 11.67 126
1992 80,854.97 58,861 87,739 5,244 12.11 433
1993 251,189.29 178,835 266,574 22,294 12.57 1,774
1994 240,775.23 167,478 249,645 27,247 13.04 2,089
1995 273,296.05 185,526 276,548 37,742 13.52 2,792
1996 202,731.09 134,161 199,983 33,158 14.01 2,367
1997 235,502.20 151,663 226,071 44,757 14.52 3,082
1998 155,046.10 97,040 144,649 33,654 15.04 2,238
1999 146,046.18 88,659 132,157 35,796 15.58 2,298
2000 229,721.07 135,051 201,309 62,870 16.13 3,898
2001 125,966.17 71,596 106,722 38,139 16.69 2,285
2002 303,756.12 166,402 248,042 101,278 17.28 5,861
2003 178,807.05 94,215 140,439 65,189 17.88 3,646
2004 40,586.88 20,508 30,570 16,105 18.50 871
2006 20,394.62 9,382 13,985 9,469 19.80 478
2009 311.48 120 179 179 21.91 8
2014 128.29 32 48 100 25.91 4
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-179
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 659 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.10 STREET LIGHTING AND SIGNAL SYSTEMS - MERCURY VAPOR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

2018 30,307.42 3,633 5,415 29,439 29.56 996
2019 4,872.48 421 627 4,976 30.52 163
2021 2,716.64 47 70 3,054 32.50 94

4,542,176.93 3,411,259 4,650,479 573,024 35,580

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.1 0.78
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-180
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 660 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS - UNDERGROUND CONDUCTOR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

1964 66.47 71 76
1965 25,675.12 27,200 29,526
1966 224.56 236 258
1967 18,587.81 19,316 21,376
1968 27,911.48 28,723 32,098
1969 16,745.15 17,057 19,257
1970 25,364.10 25,571 29,169
1971 54,860.18 54,715 63,089
1972 45,775.83 45,161 52,642
1973 26,280.75 25,643 30,223
1974 87,898.47 84,788 101,083
1975 41,164.57 39,249 47,339
1976 66,850.21 62,970 76,770 108 5.97 18
1977 76,518.16 71,170 86,766 1,230 6.31 195
1978 45,323.33 41,634 50,758 1,364 6.64 205
1979 50,762.03 46,011 56,094 2,282 6.99 326
1980 63,319.29 56,621 69,029 3,788 7.34 516
1981 68,732.29 60,599 73,879 5,163 7.70 671
1982 32,447.23 28,201 34,381 2,933 8.06 364
1983 46,251.34 39,602 48,281 4,908 8.43 582
1984 21,850.20 18,427 22,465 2,663 8.80 303
1985 19,163.84 15,901 19,386 2,652 9.19 289
1986 9,374.00 7,651 9,328 1,452 9.58 152
1987 10,950.91 8,785 10,710 1,884 9.98 189
1988 27,974.33 22,042 26,872 5,298 10.39 510
1989 16,997.47 13,150 16,032 3,515 10.80 325
1990 20,325.27 15,420 18,799 4,575 11.23 407
1991 15,780.16 11,730 14,301 3,846 11.67 330
1992 35,316.56 25,710 31,344 9,270 12.11 765
1993 112,597.41 80,164 97,731 31,756 12.57 2,526
1994 107,851.88 75,019 91,459 32,571 13.04 2,498
1995 122,383.80 83,080 101,286 39,455 13.52 2,918
1996 90,780.39 60,076 73,241 31,156 14.01 2,224
1997 105,425.09 67,894 82,773 38,466 14.52 2,649
1998 69,456.15 43,471 52,997 26,878 15.04 1,787
1999 65,361.45 39,678 48,373 26,793 15.58 1,720
2000 102,883.92 60,485 73,740 44,577 16.13 2,764
2001 56,454.43 32,087 39,119 25,804 16.69 1,546
2002 135,864.40 74,428 90,739 65,505 17.28 3,791
2003 74,562.63 39,288 47,898 37,849 17.88 2,117
2004 117,154.08 59,198 72,171 62,556 18.50 3,381
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-181
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 661 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.20 STREET LIGHTING AND SIGNAL SYSTEMS - UNDERGROUND CONDUCTOR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

2005 89,487.01 43,222 52,694 50,216 19.14 2,624
2006 145,379.18 66,874 81,529 85,657 19.80 4,326
2007 105,681.72 46,109 56,213 65,321 20.48 3,190
2008 111,741.21 45,988 56,066 72,436 21.19 3,418
2009 100,085.15 38,680 47,156 67,942 21.91 3,101
2010 50,128.19 18,063 22,021 35,626 22.66 1,572
2011 25,750.72 8,579 10,459 19,154 23.44 817
2012 48,513.79 14,810 18,056 37,735 24.24 1,557
2013 126,915.49 35,118 42,814 103,139 25.06 4,116
2014 198,132.17 48,954 59,682 168,170 25.91 6,491
2015 356,462.72 77,141 94,046 315,886 26.79 11,791
2016 126,377.71 23,386 28,511 116,823 27.69 4,219
2017 604,572.41 92,490 112,759 582,499 28.61 20,360
2018 456,185.82 54,686 66,670 457,944 29.56 15,492
2019 342,297.83 29,582 36,065 357,578 30.52 11,716
2020 293,896.45 15,260 18,604 319,377 31.51 10,136
2021 426,470.61 7,430 9,058 481,383 32.50 14,812

5,767,344.92 2,294,594 2,775,261 3,857,186 155,806

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.8 2.70
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-182
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 662 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.30 STREET LIGHTING AND SIGNAL SYSTEMS - DECORATIVE AND METAL
STANDARDS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

1964 59.64 64 69
1965 37,179.91 39,388 42,757
1966 349.87 367 402
1967 28,286.67 29,395 32,530
1968 43,227.21 44,484 49,711
1969 26,065.48 26,551 29,975
1970 16,081.55 16,213 18,494
1971 78,802.34 78,594 90,263 360 4.38 82
1972 78,037.06 76,988 88,419 1,324 4.69 282
1973 39,340.19 38,386 44,085 1,156 5.00 231
1974 139,113.16 134,190 154,114 5,866 5.32 1,103
1975 70,670.52 67,381 77,385 3,886 5.64 689
1976 106,652.45 100,462 115,378 7,272 5.97 1,218
1977 122,847.38 114,261 131,226 10,048 6.31 1,592
1978 73,329.04 67,361 77,362 6,966 6.64 1,049
1979 82,607.24 74,876 85,993 9,005 6.99 1,288
1980 103,796.34 92,816 106,597 12,769 7.34 1,740
1981 113,470.52 100,044 114,898 15,593 7.70 2,025
1982 53,856.77 46,808 53,758 8,177 8.06 1,015
1983 77,347.98 66,228 76,061 12,889 8.43 1,529
1984 36,745.07 30,988 35,589 6,668 8.80 758
1985 32,448.76 26,924 30,921 6,395 9.19 696
1986 15,957.61 13,024 14,958 3,393 9.58 354
1987 18,719.34 15,017 17,247 4,280 9.98 429
1988 48,088.53 37,890 43,516 11,786 10.39 1,134
1989 7,084.66 5,481 6,295 1,852 10.80 171
1990 35,159.04 26,674 30,634 9,799 11.23 873
1991 27,390.97 20,360 23,383 8,117 11.67 696
1992 63,151.06 45,973 52,799 19,825 12.11 1,637
1993 196,541.72 139,929 160,705 65,318 12.57 5,196
1994 188,672.27 131,236 150,721 66,252 13.04 5,081
1995 214,481.33 145,600 167,218 79,436 13.52 5,875
1996 159,430.02 105,506 121,171 62,174 14.01 4,438
1997 185,407.89 119,403 137,131 76,088 14.52 5,240
1998 122,311.08 76,552 87,918 52,740 15.04 3,507
1999 115,215.25 69,943 80,328 52,170 15.58 3,349
2000 181,625.17 106,776 122,629 86,240 16.13 5,347
2001 99,807.57 56,728 65,151 49,628 16.69 2,974
2002 240,435.97 131,714 151,270 125,231 17.28 7,247
2003 141,815.25 74,723 85,817 77,271 17.88 4,322
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-183
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 663 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.30 STREET LIGHTING AND SIGNAL SYSTEMS - DECORATIVE AND METAL
STANDARDS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

2004 549,217.21 277,519 318,723 312,877 18.50 16,912
2005 543,830.43 262,670 301,669 323,736 19.14 16,914
2006 582,712.21 268,048 307,846 362,273 19.80 18,297
2007 750,281.20 327,347 375,949 486,874 20.48 23,773
2008 651,068.84 267,955 307,739 440,990 21.19 20,811
2009 405,509.78 156,717 179,985 286,351 21.91 13,069
2010 444,974.10 160,337 184,143 327,577 22.66 14,456
2011 354,544.97 118,118 135,655 272,072 23.44 11,607
2012 556,120.57 169,766 194,972 444,567 24.24 18,340
2013 509,282.37 140,919 161,842 423,833 25.06 16,913
2014 507,482.27 125,387 144,004 439,601 25.91 16,966
2015 804,911.67 174,189 200,051 725,597 26.79 27,085
2016 968,891.77 179,290 205,910 908,316 27.69 32,803
2017 1,219,106.42 186,504 214,195 1,187,777 28.61 41,516
2018 953,501.33 114,302 131,273 965,254 29.56 32,654
2019 1,010,661.66 87,344 100,312 1,061,949 30.52 34,795
2020 1,317,937.22 68,431 78,591 1,437,037 31.51 45,606
2021 1,612,476.67 28,093 32,264 1,822,084 32.50 56,064

17,164,120.57 5,708,234 6,550,001 13,188,737 531,748

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.8 3.10
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-184
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 664 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.40 STREET LIGHTING AND SIGNAL SYSTEMS - HIGH PRESSURE SODIUM
VAPOR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

1985 12,088.79 10,031 7,996 5,906 9.19 643
1986 33,830.26 27,611 22,008 16,897 9.58 1,764
1987 22,616.74 18,144 14,462 11,547 9.98 1,157
1988 25,976.14 20,467 16,314 13,559 10.39 1,305
1989 16,959.51 13,121 10,459 9,044 10.80 837
1990 42,979.95 32,607 25,991 23,436 11.23 2,087
1991 39,000.55 28,990 23,108 21,743 11.67 1,863
1992 87,779.36 63,902 50,936 50,010 12.11 4,130
1993 144,903.22 103,164 82,231 84,408 12.57 6,715
1994 173,047.06 120,368 95,944 103,060 13.04 7,903
1995 178,404.75 121,109 96,535 108,630 13.52 8,035
1996 186,717.66 123,564 98,492 116,233 14.01 8,296
1997 263,701.08 169,823 135,364 167,892 14.52 11,563
1998 245,726.85 153,795 122,588 159,998 15.04 10,638
1999 253,788.23 154,065 122,804 169,052 15.58 10,851
2000 311,174.64 182,937 145,817 212,034 16.13 13,145
2001 306,769.67 174,361 138,981 213,804 16.69 12,810
2002 356,255.66 195,162 155,562 254,132 17.28 14,707
2003 398,774.78 210,117 167,482 291,109 17.88 16,281
2004 450,287.48 227,530 181,362 336,469 18.50 18,188
2005 459,788.78 222,078 177,016 351,741 19.14 18,377
2006 646,547.88 297,412 237,064 506,466 19.80 25,579
2007 722,905.40 315,403 251,404 579,937 20.48 28,317
2008 655,903.44 269,945 215,170 539,119 21.19 25,442
2009 910,547.87 351,899 280,495 766,635 21.91 34,990
2010 1,304,407.83 470,017 374,646 1,125,423 22.66 49,666
2011 2,605,283.80 867,963 691,844 2,304,232 23.44 98,303
2012 1,157,272.45 353,278 281,594 1,049,269 24.24 43,287
2013 1,617,064.93 447,444 356,653 1,502,972 25.06 59,975
2014 1,214,109.84 299,979 239,110 1,157,116 25.91 44,659
2015 3,709,512.59 802,764 639,875 3,626,064 26.79 135,351
2016 1,939,193.35 358,841 286,029 1,944,043 27.69 70,207
2017 1,640,204.96 250,926 200,011 1,686,225 28.61 58,938
2018 1,786,877.26 214,204 170,740 1,884,169 29.56 63,740
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-185
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 665 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.40 STREET LIGHTING AND SIGNAL SYSTEMS - HIGH PRESSURE SODIUM
VAPOR

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

2019 1,666,685.20 144,039 114,812 1,801,876 30.52 59,039
2020 1,665,498.48 86,477 68,930 1,846,393 31.51 58,597
2021 2,271,593.49 39,577 31,546 2,580,787 32.50 79,409

29,524,179.93 7,943,114 6,331,375 27,621,432 1,106,794

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.0 3.75
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-186
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 666 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 373.50 STREET LIGHTING AND SIGNAL SYSTEMS - LED

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 33-S1
NET SALVAGE PERCENT.. -15

2012 814.41 249 354 583 24.24 24
2013 4,324.28 1,197 1,701 3,272 25.06 131
2015 4,316,546.89 934,131 1,327,356 3,636,673 26.79 135,747
2016 3,951,749.61 731,257 1,039,081 3,505,431 27.69 126,596
2017 3,511,601.77 537,221 763,366 3,274,976 28.61 114,470
2018 2,121,260.88 254,288 361,331 2,078,119 29.56 70,302
2019 1,398,142.98 120,831 171,695 1,436,169 30.52 47,057
2020 1,247,720.85 64,785 92,056 1,342,823 31.51 42,616
2021 1,418,531.42 24,714 35,118 1,596,193 32.50 49,114

17,970,693.09 2,668,673 3,792,058 16,874,239 586,057

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 28.8 3.26
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-187
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 667 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-S1
NET SALVAGE PERCENT.. -5

1933 655.76 646 689
1941 35.34 33 36 1 5.43
1949 129.89 115 126 10 7.89 1
1961 8,583.57 6,855 7,507 1,506 11.97 126
1964 282.82 219 240 57 13.08 4
1970 170,154.78 123,527 135,273 43,390 15.43 2,812
1971 25,419.42 18,235 19,969 6,721 15.84 424
1972 14,012.98 9,929 10,873 3,841 16.26 236
1973 3,992.47 2,793 3,059 1,133 16.69 68
1974 266,719.80 184,221 201,738 78,318 17.11 4,577
1975 16,498.26 11,243 12,312 5,011 17.55 286
1976 2,266.22 1,523 1,668 712 17.99 40
1978 84,573.75 55,235 60,487 28,315 18.90 1,498
1979 28,471.42 18,320 20,062 9,833 19.36 508
1980 10,135.84 6,420 7,030 3,613 19.84 182
1981 84,507.70 52,672 57,680 31,053 20.32 1,528
1983 66,741.28 40,225 44,050 26,028 21.30 1,222
1984 1,186.05 702 769 476 21.81 22
1985 44,180.12 25,681 28,123 18,266 22.32 818
1986 62,486.97 35,627 39,015 26,596 22.85 1,164
1987 87,679.78 49,015 53,676 38,388 23.38 1,642
1989 1,191.21 638 699 552 24.48 23
1990 43,297.25 22,695 24,853 20,609 25.04 823
1992 41,222.24 20,594 22,552 20,731 26.21 791
1993 1,895.00 923 1,011 979 26.81 37
1994 95,107.97 45,098 49,386 50,477 27.42 1,841
1995 12,987.81 5,989 6,558 7,079 28.04 252
1996 12,267.88 5,493 6,015 6,866 28.68 239
1997 5,881.01 2,553 2,796 3,379 29.33 115
1998 173,811.50 73,037 79,982 102,520 29.99 3,418
1999 88,605.56 35,968 39,388 53,648 30.67 1,749
2000 18,251.75 7,144 7,823 11,341 31.36 362
2001 1,847.26 696 762 1,178 32.07 37
2004 3,678.04 1,214 1,329 2,533 34.28 74
2005 60,713.46 19,061 20,873 42,876 35.05 1,223
2006 80,503.56 23,955 26,233 58,296 35.83 1,627
2007 39,886.61 11,191 12,255 29,626 36.64 809
2008 30,443.89 8,023 8,786 23,180 37.45 619
2009 1,224,801.10 301,191 329,831 956,210 38.29 24,973
2010 195,686.86 44,628 48,872 156,599 39.14 4,001
2011 2,129,961.07 446,845 489,334 1,747,125 40.01 43,667
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-188
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 668 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-S1
NET SALVAGE PERCENT.. -5

2012 151,925.57 29,033 31,794 127,728 40.90 3,123
2013 664,247.68 114,383 125,259 572,201 41.80 13,689
2014 180,592.76 27,647 30,276 159,346 42.71 3,731
2015 244,567.53 32,613 35,714 221,082 43.65 5,065
2016 1,057,194.29 120,108 131,529 978,525 44.59 21,945
2017 189,113.12 17,633 19,310 179,259 45.56 3,935
2018 200,113.89 14,582 15,968 194,152 46.53 4,173
2019 264,579.64 13,835 15,151 262,658 47.51 5,528
2020 51,839.24 1,633 1,788 52,643 48.50 1,085
2021 9,626,855.79 101,082 110,693 9,997,505 49.50 201,970

17,871,784.76 2,192,721 2,401,202 16,364,172 368,082

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.5 2.06
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-189
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 669 of 800
AVISTA CORPORATION
ELECTRIC PLANT
ACCOUNT 391.00 OFFICE FURNITURE AND EQUIPMENT - FURNITURE AND EQUIPMENT
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021
ORIGINAL CALCULATED ALLOC. BOOK FUTURE BOOK REM. ANNUAL
YEAR COST ACCRUED RESERVE ACCRUALS LIFE ACCRUAL
(1)(2) (3) (4) (5) (6) (7)
SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0
2019 7,797.58 1,300 1,300 6,498 12.50 520
2021 25,241.08 841 841 24,400 14.50 1,683
33,038.66 2,141 2,141 30,898 2,203
COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.0 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-19
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 670 of 800
AVISTA CORPORATION
ELECTRIC PLANT
ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE
CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-191
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 671 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 391.12 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2019 326,249.47 163,125 163,115 163,134 2.50 65,254

326,249.47 163,125 163,115 163,134 65,254

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.5 20.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-192
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 672 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 14-L2.5
NET SALVAGE PERCENT.. +10

1992 10,541.17 8,274 9,487
1996 87.00 65 78
2001 77,095.33 52,535 69,386
2003 4,099.83 2,667 3,690
2005 5,296.48 3,289 4,689 78 4.34 18
2006 57,522.96 34,945 49,817 1,954 4.55 429
2008 320,880.26 187,302 267,016 21,776 4.92 4,426
2009 71,710.34 40,890 58,292 6,247 5.13 1,218
2010 387,423.18 214,686 306,055 42,626 5.38 7,923
2011 265,493.90 141,489 201,706 37,239 5.71 6,522
2012 437,952.50 221,292 315,472 78,685 6.14 12,815
2013 1,305,363.22 615,104 876,887 297,940 6.67 44,669
2014 880,361.08 378,620 539,757 252,568 7.31 34,551
2015 531,625.96 204,031 290,865 187,598 8.03 23,362
2016 1,482,813.26 492,829 702,573 631,959 8.83 71,570
2017 575,906.81 159,569 227,480 290,836 9.69 30,014
2018 191,377.98 41,830 59,633 112,607 10.60 10,623
2019 443,728.08 70,171 100,035 299,320 11.54 25,938
2020 874,155.17 83,733 119,369 667,371 12.51 53,347
2021 146,274.18 4,701 6,702 124,945 13.50 9,255

8,069,708.69 2,958,022 4,208,989 3,053,749 336,680

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.1 4.17
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-193
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 673 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 17-L2.5
NET SALVAGE PERCENT.. +10

2000 8,537.74 5,451 7,684
2001 1,546.90 969 1,392
2002 139,095.85 85,569 125,186
2003 313,258.86 189,391 281,090 843 5.58 151
2004 80,860.35 48,074 71,350 1,424 5.77 247
2006 52,961.66 30,394 45,110 2,555 6.16 415
2007 187,700.56 105,433 156,482 12,449 6.39 1,948
2008 181,607.28 99,222 147,263 16,184 6.68 2,423
2009 344,056.91 181,418 269,257 40,394 7.04 5,738
2010 2,804,590.47 1,413,514 2,097,909 426,222 7.48 56,982
2011 543,194.45 258,815 384,128 104,747 8.00 13,093
2012 610,999.64 271,392 402,794 147,106 8.61 17,085
2013 2,174,576.87 886,458 1,315,663 641,456 9.30 68,974
2014 1,597,320.72 586,881 871,037 566,552 10.06 56,317
2015 3,358,156.58 1,088,043 1,614,851 1,407,490 10.88 129,365
2016 2,519,303.41 701,548 1,041,223 1,226,150 11.74 104,442
2017 1,952,170.51 450,606 668,781 1,088,172 12.64 86,090
2018 2,831,202.56 514,101 763,018 1,785,064 13.57 131,545
2019 2,592,321.68 338,975 503,100 1,829,990 14.53 125,946
2020 1,159,991.79 91,506 135,811 908,182 15.51 58,555
2021 2,514,973.90 66,569 98,801 2,164,676 16.50 131,192

25,968,428.69 7,414,329 11,001,930 12,369,656 990,508

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.5 3.81
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-194
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 674 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 392.40 TRANSPORTATION EQUIPMENT - HEAVY TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 20-R4
NET SALVAGE PERCENT.. +10

2013 5,097,472.12 1,919,963 2,434,712 2,153,013 11.63 185,126
2014 803,925.63 268,069 339,939 383,594 12.59 30,468
2015 737,653.53 214,104 271,506 392,382 13.55 28,958
2016 1,061,044.31 261,176 331,198 623,742 14.53 42,928
2017 1,794,809.13 361,834 458,843 1,156,485 15.52 74,516
2018 1,724,095.34 270,769 343,364 1,208,322 16.51 73,187
2019 723,332.14 81,375 103,192 547,807 17.50 31,303
2020 339,270.35 22,901 29,041 276,302 18.50 14,935
2021 483,209.55 10,872 13,787 421,102 19.50 21,595

12,764,812.10 3,411,063 4,325,582 7,162,749 503,016

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.2 3.94
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-195
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 675 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. +10

1949 261.37 235 235
1962 6,968.11 6,271 6,271
1963 13,792.85 12,414 12,414
1969 5,085.15 4,577 4,577
1975 652.70 587 587
1978 4,721.10 4,143 4,249
1979 3,914.17 3,397 3,523
1994 3,855.02 2,726 3,359 111 3.43 32
1995 807.87 561 691 36 3.66 10
1996 11,960.05 8,147 10,039 725 3.89 186
1997 9,872.66 6,592 8,123 762 4.13 185
1998 96,310.35 63,005 77,635 9,044 4.37 2,070
2001 8,966.62 5,483 6,756 1,314 5.13 256
2002 3,040.16 1,816 2,238 498 5.38 93
2004 21,604.28 12,310 15,168 4,276 5.87 728
2005 23,787.94 13,233 16,306 5,103 6.11 835
2006 96,351.94 52,301 64,446 22,271 6.35 3,507
2007 243,920.86 129,109 159,089 60,440 6.59 9,171
2008 89,006.02 45,811 56,449 23,656 6.85 3,453
2009 609,780.82 303,900 374,468 174,335 7.14 24,417
2010 235,914.93 113,328 139,644 72,679 7.46 9,742
2011 319,839.69 146,806 180,895 106,961 7.84 13,643
2012 787,961.68 341,733 421,086 288,080 8.29 34,750
2013 571,159.73 231,001 284,641 229,403 8.81 26,039
2014 593,244.09 219,238 270,147 263,773 9.43 27,972
2015 778,010.64 256,452 316,002 384,208 10.14 37,890
2016 730,725.95 208,805 257,291 400,362 10.92 36,663
2017 1,074,122.93 256,178 315,665 651,046 11.76 55,361
2018 543,863.68 102,790 126,659 362,818 12.64 28,704
2019 812,448.27 111,509 137,402 593,801 13.56 43,791
2020 305,171.25 25,576 31,515 243,139 14.51 16,757
2021 283,798.61 7,982 9,835 245,584 15.50 15,844

8,290,921.49 2,698,016 3,317,405 4,144,424 392,099

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.6 4.73
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-196
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 676 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 393.00 STORES EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 25-SQUARE
NET SALVAGE PERCENT.. 0

2004 1,000.00 700 700 300 7.50 40
2006 20,365.23 12,626 12,626 7,739 9.50 815
2007 180,227.08 104,532 104,534 75,693 10.50 7,209
2008 77,674.33 41,944 41,945 35,729 11.50 3,107
2009 55,664.99 27,832 27,832 27,833 12.50 2,227
2010 6,918.15 3,182 3,182 3,736 13.50 277
2011 4,951.93 2,080 2,080 2,872 14.50 198
2015 5,177.44 1,346 1,346 3,831 18.50 207
2016 35,486.67 7,807 7,807 27,680 19.50 1,419
2021 85,317.54 1,706 1,706 83,611 24.50 3,413

472,783.36 203,755 203,758 269,025 18,912

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.2 4.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-197
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 677 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2002 17,431.56 16,996 16,986 446 0.50 446
2003 113,615.96 105,095 105,035 8,581 1.50 5,721
2004 69,562.35 60,867 60,833 8,729 2.50 3,492
2005 172,185.82 142,053 141,973 30,213 3.50 8,632
2006 363,914.03 282,033 281,873 82,041 4.50 18,231
2007 343,127.81 248,768 248,627 94,501 5.50 17,182
2008 106,854.20 72,127 72,086 34,768 6.50 5,349
2009 101,946.64 63,717 63,681 38,266 7.50 5,102
2010 38,716.37 22,262 22,249 16,467 8.50 1,937
2011 121,620.41 63,851 63,815 57,805 9.50 6,085
2012 333,150.73 158,247 158,157 174,994 10.50 16,666
2013 10,976.58 4,665 4,662 6,315 11.50 549
2014 186,059.91 69,772 69,733 116,327 12.50 9,306
2015 857,732.96 278,763 278,605 579,128 13.50 42,898
2016 102,258.31 28,121 28,105 74,153 14.50 5,114
2017 165,800.42 37,305 37,284 128,516 15.50 8,291
2018 1,311,126.59 229,447 229,317 1,081,810 16.50 65,564
2019 1,318,262.84 164,783 164,690 1,153,573 17.50 65,918
2020 896,881.54 67,266 67,228 829,654 18.50 44,846
2021 765,050.86 19,126 19,115 745,936 19.50 38,253

7,396,275.89 2,135,264 2,134,054 5,262,222 369,582

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.2 5.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-198
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 678 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 394.10 TOOLS, SHOP AND GARAGE EQUIPMENT - ELECTRIC VEHICLE CHARGER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 10-S2.5
NET SALVAGE PERCENT.. 0

2015 51,258.01 30,345 31,759 19,499 4.08 4,779
2017 62,583.22 27,224 28,492 34,091 5.65 6,034
2019 3,388.86 844 883 2,506 7.51 334

117,230.09 58,413 61,134 56,096 11,147

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.0 9.51
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-199
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 679 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 395.00 LABORATORY EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 35,970.89 34,772 34,385 1,586 0.50 1,586
2008 14,532.23 13,079 12,933 1,599 1.50 1,066
2009 78,185.98 65,155 64,430 13,756 2.50 5,502
2010 29,068.35 22,286 22,038 7,030 3.50 2,009
2014 101,438.94 50,719 50,155 51,284 7.50 6,838
2017 143,351.76 43,006 42,527 100,825 10.50 9,602
2018 375,480.14 87,611 86,636 288,844 11.50 25,117
2019 681,771.38 113,631 112,366 569,405 12.50 45,552
2020 197,276.95 19,728 19,509 177,768 13.50 13,168
2021 1,244,423.58 41,477 41,015 1,203,408 14.50 82,994

2,901,500.20 491,464 485,994 2,415,506 193,434

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.5 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-200
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 680 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 395.12 LABORATORY EQUIPMENT - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2018 250,827.91 58,526 58,418 192,410 11.50 16,731
2021 3,055.54 102 101 2,954 14.50 204

253,883.45 58,628 58,519 195,364 16,935

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.5 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-201
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 681 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 396.30 POWER OPERATED EQUIPMENT - MEDIUM TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. 0

1983 16,727.50 15,410 16,728
1985 21,906.06 19,688 21,906
1986 89,867.15 79,757 89,867
1987 2,104.00 1,842 2,104
1991 1,765.16 1,457 1,765
1992 113,349.04 92,166 113,349
1993 73,072.19 58,412 72,736 336 3.21 105
1994 207,699.32 163,173 203,187 4,512 3.43 1,315
1995 50,753.96 39,144 48,743 2,011 3.66 549
1996 41,595.96 31,483 39,203 2,393 3.89 615
1997 331,489.46 245,925 306,232 25,257 4.13 6,115
1999 114,069.10 81,132 101,028 13,041 4.62 2,823
2000 25,359.90 17,641 21,967 3,393 4.87 697
2005 101,167.86 62,534 77,869 23,299 6.11 3,813
2007 234,484.94 137,905 171,723 62,762 6.59 9,524
2009 863,738.27 478,295 595,586 268,152 7.14 37,556
2010 930,586.57 496,701 618,505 312,082 7.46 41,834
2011 95,020.67 48,461 60,345 34,676 7.84 4,423
2012 1,015,146.10 489,179 609,139 406,007 8.29 48,976

4,329,903.21 2,560,305 3,171,982 1,157,921 158,345

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 7.3 3.66
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-202
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 682 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 396.40 POWER OPERATED EQUIPMENT - HEAVY TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 24-S1
NET SALVAGE PERCENT.. 0

1977 84,471.67 81,163 84,472
1979 1,146.08 1,075 1,146
1981 7,579.03 6,929 7,579
1982 69,493.09 62,688 69,493
1984 167,281.33 146,719 167,281
1985 278,254.23 240,573 278,254
1986 327,971.47 279,186 327,971
1987 296,664.85 248,703 296,665
1988 153,169.88 126,301 153,170
1989 100,742.97 81,685 100,743
1992 43,283.01 33,220 43,283
1993 275,773.43 207,520 275,773
1995 512,220.88 369,224 512,221
1996 819,681.21 577,531 819,681
1997 199,198.92 136,949 199,199
1998 35,621.76 23,867 35,622
1999 687,432.55 448,261 687,433
2000 78,631.82 49,833 78,632
2003 768,654.95 441,654 702,164 66,491 10.21 6,512
2004 211,215.90 116,872 185,809 25,407 10.72 2,370
2005 192,766.92 102,407 162,812 29,955 11.25 2,663
2006 755,350.90 383,658 609,959 145,392 11.81 12,311
2007 237,179.47 114,835 182,570 54,609 12.38 4,411
2008 1,947,115.07 894,057 1,421,417 525,698 12.98 40,501
2009 2,194,524.08 950,953 1,511,873 682,651 13.60 50,195
2010 9,081,630.87 3,689,413 5,865,614 3,216,017 14.25 225,685
2012 2,342,263.72 815,881 1,297,128 1,045,135 15.64 66,824

21,869,320.06 10,631,157 16,077,964 5,791,356 411,472

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.1 1.88
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-203
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 683 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-S0
NET SALVAGE PERCENT.. 0

2005 112,824.21 69,528 95,831 16,993 6.14 2,768
2006 35,595.45 20,934 28,853 6,742 6.59 1,023
2007 38,007.61 21,284 29,336 8,672 7.04 1,232
2008 274,599.64 145,708 200,830 73,770 7.51 9,823
2009 84,268.93 42,187 58,147 26,122 7.99 3,269
2010 729,458.94 342,846 472,546 256,913 8.48 30,296
2011 464,930.96 203,696 280,755 184,176 8.99 20,487
2012 214,433.36 86,978 119,882 94,551 9.51 9,942
2013 145,044.60 53,939 74,344 70,701 10.05 7,035
2014 167,960.67 56,583 77,989 89,972 10.61 8,480
2015 90,557.77 27,167 37,444 53,114 11.20 4,742
2016 230,457.18 60,352 83,184 147,273 11.81 12,470
2017 364,425.77 80,629 111,132 253,294 12.46 20,329
2018 564,305.77 100,870 139,030 425,276 13.14 32,365
2019 403,278.71 53,684 73,993 329,286 13.87 23,741
2020 81,132.12 6,795 9,365 71,767 14.66 4,895
2021 55,985.42 1,680 2,316 53,670 15.52 3,458

4,057,267.11 1,374,860 1,894,977 2,162,290 196,355

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.0 4.84
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-204
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 684 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 397.00 COMMUNICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 3,643,256.73 3,521,827 3,476,006 167,251 0.50 167,251
2008 4,104,208.29 3,693,787 3,645,729 458,479 1.50 305,653
2009 2,487,122.24 2,072,594 2,045,628 441,494 2.50 176,598
2010 2,496,255.90 1,913,805 1,888,905 607,351 3.50 173,529
2011 2,896,296.92 2,027,408 2,001,030 895,267 4.50 198,948
2012 4,614,813.01 2,922,700 2,884,674 1,730,139 5.50 314,571
2013 4,501,347.26 2,550,778 2,517,591 1,983,756 6.50 305,193
2014 4,712,884.31 2,356,442 2,325,783 2,387,101 7.50 318,280
2015 3,061,410.29 1,326,601 1,309,341 1,752,069 8.50 206,126
2016 2,511,899.45 921,038 909,055 1,602,844 9.50 168,720
2017 2,003,809.63 601,143 593,322 1,410,488 10.50 134,332
2018 1,878,781.70 438,376 432,672 1,446,110 11.50 125,749
2019 1,745,675.86 290,952 287,167 1,458,509 12.50 116,681
2020 3,768,842.58 376,884 371,981 3,396,862 13.50 251,619
2021 1,676,492.76 55,878 55,151 1,621,342 14.50 111,817

46,103,096.93 25,070,213 24,744,035 21,359,062 3,075,067

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.9 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-205
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 685 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 397.50 COMMUNICATION EQUIPMENT - SUB INTEGRATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2014 164,776.10 82,388 82,313 82,463 7.50 10,995
2015 131,124.18 56,820 56,768 74,356 8.50 8,748
2016 599,508.16 219,822 219,621 379,887 9.50 39,988
2017 142,898.78 42,870 42,831 100,068 10.50 9,530
2018 305,455.26 71,272 71,206 234,249 11.50 20,369
2019 652,787.50 108,800 108,700 544,088 12.50 43,527
2020 348,623.75 34,862 34,830 313,794 13.50 23,244
2021 1,192,651.64 39,751 39,715 1,152,937 14.50 79,513

3,537,825.37 656,585 655,984 2,881,841 235,914

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.2 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-206
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 686 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 397.60 COMMUNICATION EQUIPMENT - DISTRIBUTION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2020 342,491.50 34,249 34,049 308,442 13.50 22,848
2021 221,472.98 7,382 7,338 214,135 14.50 14,768

563,964.48 41,631 41,387 522,577 37,616

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.9 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-207
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 687 of 800
AVISTA CORPORATION
ELECTRIC PLANT

ACCOUNT 398.00 MISCELLANEOUS EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 10-SQUARE
NET SALVAGE PERCENT.. 0

2012 17,352.88 16,485 16,286 1,067 0.50 1,067
2013 63,764.84 54,200 53,544 10,221 1.50 6,814
2014 43,349.30 32,512 32,119 11,230 2.50 4,492
2016 12,672.06 6,970 6,886 5,786 4.50 1,286
2017 1,703.32 766 757 946 5.50 172
2018 2,322.60 813 803 1,520 6.50 234
2019 47,643.32 11,911 11,767 35,876 7.50 4,783
2020 85,132.90 12,770 12,615 72,518 8.50 8,532
2021 14,607.35 730 721 13,886 9.50 1,462

288,548.57 137,157 135,498 153,051 28,842

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 5.3 10.00

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-208
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 688 of 800

GAS PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-209
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 689 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 350.20 RIGHTS OF WAY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R4
NET SALVAGE PERCENT.. 0

1970 16,214.00 11,784 14,360 1,854 17.76 104
1973 2,826.70 1,960 2,388 439 19.94 22
1996 4,833.33 1,872 2,281 2,552 39.83 64
2006 35,937.69 8,531 10,397 25,541 49.57 515
2012 6,261.32 913 1,112 5,149 55.52 93

66,073.04 25,060 30,538 35,535 798

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 44.5 1.21
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-210
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 690 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 351.10 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

1970 34,510.16 26,452 34,459 1,777 14.85 120
1971 1,295.98 981 1,278 83 15.37 5
1975 92,314.08 65,912 85,864 11,066 17.60 629
1976 35,047.63 24,623 32,076 4,724 18.20 260
1978 25,117.20 17,061 22,225 4,148 19.42 214
1979 3,729.91 2,488 3,241 675 20.06 34
1980 21,392.92 14,009 18,250 4,213 20.70 204
1981 68,832.91 44,206 57,587 14,688 21.36 688
1983 22,432.63 13,828 18,014 5,540 22.71 244
1984 14,437.73 8,710 11,347 3,813 23.40 163
1987 14,779.91 8,315 10,832 4,687 25.53 184
1989 227,947.75 121,848 158,731 80,614 27.00 2,986
1990 77.75 40 52 30 27.75 1
1991 60.33 31 40 23 28.50 1
1992 8,151.94 4,004 5,216 3,344 29.27 114
1993 27,627.49 13,160 17,144 11,865 30.05 395
2003 1,932.64 619 806 1,223 38.23 32
2007 26,075.94 6,616 8,619 18,761 41.71 450
2008 361.59 86 112 268 42.59 6
2009 162,937.49 35,834 46,681 124,403 43.48 2,861
2010 4,703.15 954 1,243 3,695 44.38 83
2011 47,556.32 8,825 11,496 38,438 45.28 849
2012 238,300.33 40,125 52,270 197,945 46.18 4,286
2019 4,361.30 196 255 4,324 52.65 82
2020 426,205.74 11,555 15,053 432,463 53.58 8,071
2021 424,481.23 3,811 4,965 440,740 54.53 8,083

1,934,672.05 474,289 617,856 1,413,550 31,045

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.5 1.60
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-211
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 691 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 351.20 STRUCTURES AND IMPROVEMENTS - COMPRESSOR STATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

1970 16,134.34 12,367 15,531 1,410 14.85 95
1971 605.79 458 575 61 15.37 4
1975 43,151.40 30,810 38,692 6,617 17.60 376
1976 16,382.70 11,510 14,455 2,747 18.20 151
1978 11,740.81 7,975 10,015 2,313 19.42 119
1979 1,743.51 1,163 1,461 370 20.06 18
1980 9,999.93 6,548 8,223 2,277 20.70 110
1981 32,175.33 20,664 25,951 7,833 21.36 367
1983 10,485.93 6,464 8,118 2,892 22.71 127
1984 6,748.79 4,071 5,112 1,974 23.40 84
1987 6,908.74 3,887 4,881 2,373 25.53 93
1989 106,552.15 56,957 71,529 40,351 27.00 1,494
1990 36.34 19 24 14 27.75 1
1991 28.20 14 18 12 28.50
1992 3,810.55 1,872 2,351 1,650 29.27 56
1993 5,619.41 2,677 3,361 2,539 30.05 84
2008 3,130.61 742 932 2,356 42.59 55

275,254.53 168,198 211,229 77,789 3,234

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.1 1.17
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-212
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 692 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 351.30 STRUCTURES AND IMPROVEMENTS - MEASURING AND REGULATING STATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

1970 3,046.54 2,335 2,990 209 14.85 14
1971 114.59 87 111 9 15.37 1
1975 8,162.63 5,828 7,462 1,109 17.60 63
1976 3,098.99 2,177 2,787 467 18.20 26
1978 2,220.92 1,509 1,932 400 19.42 21
1979 329.81 220 282 64 20.06 3
1980 1,891.61 1,239 1,586 400 20.70 19
1981 6,086.37 3,909 5,005 1,386 21.36 65
1983 1,983.55 1,223 1,566 517 22.71 23
1984 1,276.62 770 986 354 23.40 15
1987 1,306.87 735 941 431 25.53 17
1989 20,155.67 10,774 13,796 7,367 27.00 273
1990 6.87 4 5 2 27.75
1991 5.33 3 4 2 28.50
1992 720.81 354 453 304 29.27 10
1993 2,442.89 1,164 1,490 1,075 30.05 36

52,850.07 32,331 41,396 14,096 586

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 24.1 1.11
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-213
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 693 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 351.40 STRUCTURES AND IMPROVEMENTS - OFFICE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

1970 7,603.33 5,828 7,291 692 14.85 47
1971 285.64 216 270 30 15.37 2
1975 20,345.89 14,527 18,173 3,190 17.60 181
1976 7,724.45 5,427 6,789 1,322 18.20 73
1978 5,535.80 3,760 4,704 1,109 19.42 57
1979 822.07 548 686 177 20.06 9
1980 4,714.97 3,087 3,862 1,089 20.70 53
1981 15,170.68 9,743 12,188 3,741 21.36 175
1983 4,944.12 3,048 3,813 1,378 22.71 61
1984 3,182.06 1,920 2,402 939 23.40 40
1987 3,257.47 1,833 2,293 1,127 25.53 44
1989 50,239.36 26,855 33,594 19,157 27.00 710
1990 17.14 9 11 7 27.75
1991 13.29 7 9 5 28.50
1992 1,796.67 883 1,105 782 29.27 27
1993 6,089.06 2,900 3,628 2,766 30.05 92
2006 12,060.67 3,263 4,082 8,582 40.83 210
2007 22,793.56 5,783 7,234 16,699 41.71 400
2009 500.14 110 138 387 43.48 9
2010 4,795.70 972 1,215 3,820 44.38 86

171,892.07 90,719 113,487 67,000 2,276

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 29.4 1.32
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-214
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 694 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 352.00 WELLS - STORAGE WELLS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0

1970 2,367,697.47 1,828,265 2,070,399 297,298 13.67 21,748
1971 32,450.00 24,694 27,964 4,486 14.34 313
1972 231,671.00 173,677 196,679 34,992 15.02 2,330
1973 44,247.66 32,655 36,980 7,268 15.72 462
1974 235,396.47 170,976 193,620 41,776 16.42 2,544
1975 496,444.41 354,625 401,591 94,853 17.14 5,534
1976 330,901.29 232,349 263,121 67,780 17.87 3,793
1977 42,162.26 29,085 32,937 9,225 18.61 496
1978 52,844.42 35,785 40,524 12,320 19.37 636
1979 14,762.11 9,809 11,108 3,654 20.13 182
1981 997.10 636 720 277 21.71 13
1982 26,136.28 16,331 18,494 7,642 22.51 339
1984 8,425.85 5,033 5,700 2,726 24.16 113
1989 2,370.20 1,246 1,411 959 28.47 34
1991 1,362.36 675 764 598 30.27 20
1992 8,439.84 4,054 4,591 3,849 31.18 123
1993 79,856.83 37,133 42,051 37,806 32.10 1,178
1994 73,750.73 33,151 37,542 36,209 33.03 1,096
1995 635,871.46 275,968 312,517 323,354 33.96 9,522
1996 475,767.26 199,028 225,387 250,380 34.90 7,174
1997 307,277.42 123,679 140,059 167,218 35.85 4,664
1998 50,694.31 19,602 22,198 28,496 36.80 774
2000 1,130.00 401 454 676 38.72 17
2001 14,870.55 5,034 5,701 9,170 39.69 231
2003 186,120.82 56,953 64,496 121,625 41.64 2,921
2004 947.48 274 310 637 42.62 15
2005 65,256.88 17,837 20,199 45,058 43.60 1,033
2006 79,258.72 20,369 23,067 56,192 44.58 1,260
2007 29,593.35 7,117 8,060 21,533 45.57 473
2008 2,171,182.16 486,345 550,756 1,620,426 46.56 34,803
2009 25,006.16 5,189 5,876 19,130 47.55 402
2010 51,049.85 9,751 11,042 40,008 48.54 824
2011 4,086,507.57 713,096 807,538 3,278,970 49.53 66,202
2012 4,428,663.89 699,729 792,401 3,636,263 50.52 71,977
2019 4,361.43 182 206 4,155 57.50 72
2020 426,218.37 10,655 12,066 414,152 58.50 7,080
2021 424,493.83 3,536 4,005 420,489 59.50 7,067

17,514,187.79 5,644,924 6,392,534 11,121,654 257,465

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.2 1.47
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-215
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 695 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 352.20 WELLS - RESERVOIRS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0

1988 36,848.32 23,369 24,649 12,199 18.29 667
1993 7,388.06 4,066 4,289 3,099 22.48 138
1994 12,132.80 6,464 6,818 5,315 23.36 228
1997 16,402.53 7,854 8,284 8,119 26.06 312
2000 74,373.33 31,460 33,184 41,189 28.85 1,428
2002 56,185.43 21,631 22,816 33,369 30.75 1,085

203,330.47 94,844 100,040 103,290 3,858

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.8 1.90
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-216
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 696 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 352.30 WELLS - NON-RECOVERABLE GAS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0

1975 278,861.11 227,885 278,861
1976 605,089.71 487,218 605,090
1977 449,025.91 355,988 449,026
1978 520,874.89 406,282 514,288 6,587 11.00 599
1979 636,016.95 487,571 617,187 18,830 11.67 1,614
1980 184,746.69 139,114 176,096 8,651 12.35 700
1981 271,906.27 200,993 254,425 17,481 13.04 1,341
1996 116,975.90 58,137 73,592 43,384 25.15 1,725
1999 966,182.28 426,859 540,335 425,847 27.91 15,258
2000 71,481.76 30,237 38,275 33,207 28.85 1,151
2011 1,258,528.94 263,284 333,275 925,254 39.54 23,400

5,359,690.41 3,083,568 3,880,450 1,479,240 45,788

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 32.3 0.85
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-217
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 697 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 353.00 LINES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R4
NET SALVAGE PERCENT.. 0

1970 217,119.00 157,796 163,515 53,604 17.76 3,018
1971 16,165.00 11,569 11,988 4,177 18.48 226
1972 21,340.00 15,037 15,582 5,758 19.20 300
1973 200.95 139 144 57 19.94 3
1975 24,512.39 16,420 17,015 7,497 21.46 349
1976 2,821.06 1,856 1,923 898 22.23 40
1989 271,252.69 132,371 137,169 134,084 33.28 4,029
1990 20,277.94 9,609 9,957 10,321 34.20 302
1991 19,152.46 8,804 9,123 10,029 35.12 286
1992 3,012.67 1,342 1,391 1,622 36.05 45
1994 15,313.43 6,377 6,608 8,705 37.93 230
1995 115,904.24 46,576 48,264 67,640 38.88 1,740
1996 65,311.81 25,291 26,208 39,104 39.83 982
1997 1,885.76 702 727 1,159 40.79 28
2002 24,410.19 7,271 7,535 16,875 45.64 370
2007 865.56 192 199 667 50.56 13
2008 185,729.23 38,431 39,824 145,905 51.55 2,830
2009 35,511.13 6,807 7,054 28,457 52.54 542
2010 3,691.61 651 675 3,017 53.53 56
2012 1,015,299.65 148,081 153,448 861,852 55.52 15,523

2,059,776.77 635,322 658,349 1,401,428 30,912

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 45.3 1.50
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-218
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 698 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 354.00 COMPRESSOR STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. 0

1970 515,212.89 422,851 441,554 73,659 9.86 7,470
1971 1,752.46 1,420 1,483 269 10.44 26
1972 10,745.50 8,587 8,967 1,778 11.05 161
1973 3,132.45 2,467 2,576 556 11.68 48
1974 207,282.60 160,777 167,888 39,395 12.34 3,192
1975 151,427.04 115,636 120,751 30,676 13.00 2,360
1976 13,385.21 10,056 10,501 2,884 13.68 211
1980 2,662.02 1,862 1,944 718 16.53 43
1984 5,157.19 3,319 3,466 1,691 19.60 86
1989 132,698.73 75,446 78,783 53,916 23.73 2,272
1990 23,126.06 12,782 13,347 9,779 24.60 398
1991 73,559.20 39,495 41,242 32,317 25.47 1,269
1993 9,884.54 4,987 5,208 4,677 27.25 172
1995 6,764.75 3,188 3,329 3,436 29.08 118
1996 153,399.68 69,728 72,812 80,588 30.00 2,686
1997 720.48 315 329 391 30.93 13
1998 20,258.69 8,520 8,897 11,362 31.87 357
1999 3,251.87 1,311 1,369 1,883 32.82 57
2000 66,466.13 25,656 26,791 39,675 33.77 1,175
2001 323,674.42 119,290 124,566 199,108 34.73 5,733
2002 362.35 127 133 229 35.70 6
2003 40,916.10 13,636 14,239 26,677 36.67 727
2004 82,829.87 26,144 27,300 55,530 37.64 1,475
2005 7,864.43 2,342 2,446 5,418 38.62 140
2008 9,197,250.55 2,247,440 2,346,843 6,850,408 41.56 164,832
2009 793.47 180 188 605 42.55 14
2010 20,310.31 4,232 4,419 15,891 43.54 365
2011 227,104.33 43,232 45,144 181,960 44.53 4,086
2012 2,793,358.62 480,960 502,233 2,291,126 45.53 50,321
2019 4,361.43 198 207 4,154 52.50 79
2020 426,218.37 11,623 12,137 414,081 53.50 7,740
2021 424,493.83 3,859 4,030 420,464 54.50 7,715

14,950,425.57 3,921,666 4,095,122 10,855,304 265,347

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.9 1.77
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-219
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 699 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 355.00 MEASURING AND REGULATING EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-R3
NET SALVAGE PERCENT.. 0

1970 4,251.55 4,026 4,252
1972 2,166.00 2,019 2,166
1973 723.28 669 723
1974 1,229.43 1,128 1,229
1975 449.47 409 449
1977 3,791.16 3,393 3,791
1979 7,953.38 6,990 7,953
1980 2,286.77 1,989 2,287
1981 18,569.80 15,986 18,570
1982 7,466.73 6,355 7,467
1983 6,194.07 5,207 6,194
1984 8,469.02 7,024 8,469
1989 183.85 140 184
1992 29,324.97 20,905 29,325
1993 477.97 332 478
1994 3,076.29 2,081 3,076
1995 11,006.56 7,236 11,007
2012 596,587.24 155,626 596,587
2019 4,361.43 305 2,473 1,888 32.55 58
2020 426,218.37 17,901 145,151 281,067 33.53 8,383
2021 424,493.83 5,943 48,189 376,304 34.51 10,904

1,559,281.17 265,664 900,020 659,261 19,345

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.1 1.24
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-220
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 700 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 356.00 PURIFICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-S2.5
NET SALVAGE PERCENT.. 0

1970 78,905.27 71,105 78,905
1971 1,891.00 1,693 1,891
1972 85.00 76 85
1976 88,306.44 76,322 86,123 2,183 4.75 460
1977 1,680.05 1,441 1,626 54 4.99 11
1989 136,934.13 102,113 115,227 21,707 8.90 2,439
1990 3,852.40 2,824 3,187 665 9.34 71
1991 92,058.33 66,255 74,763 17,295 9.81 1,763
2012 141,430.14 38,106 43,000 98,430 25.57 3,849

545,142.76 359,935 404,807 140,336 8,593

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 16.3 1.58
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-221
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 701 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 357.00 OTHER EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 45-R2
NET SALVAGE PERCENT.. 0

1970 290,812.02 228,578 289,577 1,235 9.63 128
1972 669.71 514 651 19 10.44 2
1973 2,484.59 1,885 2,388 97 10.86 9
1974 1,976.73 1,480 1,875 102 11.30 9
1975 5,065.62 3,743 4,742 324 11.75 28
1976 109.63 80 101 9 12.21 1
1977 1,008.39 724 917 91 12.69 7
1978 5,296.64 3,745 4,744 553 13.18 42
1979 2,598.61 1,809 2,292 307 13.68 22
1980 302.98 207 262 41 14.19 3
1981 2,726.49 1,835 2,325 401 14.72 27
1983 107.28 70 89 18 15.82 1
1984 2,050.37 1,304 1,652 398 16.39 24
1985 1,922.81 1,198 1,518 405 16.97 24
1986 3,690.05 2,250 2,850 840 17.56 48
1987 1,927.51 1,150 1,457 471 18.16 26
1988 15,235.83 8,877 11,246 3,990 18.78 212
1990 16,892.23 9,366 11,865 5,027 20.05 251
1991 4,988.00 2,694 3,413 1,575 20.70 76
1993 7,022.95 3,583 4,539 2,484 22.04 113
1994 2,305.41 1,141 1,445 860 22.73 38
1995 745,253.54 357,394 452,770 292,484 23.42 12,489
1996 160,514.61 74,443 94,309 66,206 24.13 2,744
1998 6,571.75 2,838 3,595 2,977 25.57 116
1999 10,296.61 4,279 5,421 4,876 26.30 185
2005 24,313.85 7,613 9,645 14,669 30.91 475
2006 9,930.69 2,933 3,716 6,215 31.71 196
2007 27,802.05 7,717 9,776 18,026 32.51 554
2008 9,500.01 2,466 3,124 6,376 33.32 191
2009 19,014.89 4,585 5,809 13,206 34.15 387
2010 24,485.59 5,452 6,907 17,579 34.98 503
2011 17,610.10 3,596 4,556 13,054 35.81 365
2012 293,337.89 54,364 68,871 224,467 36.66 6,123
2019 4,361.43 218 276 4,085 42.75 96
2020 426,218.37 12,787 16,199 410,019 43.65 9,393
2021 424,493.83 4,245 5,378 419,116 44.55 9,408

2,572,899.06 821,163 1,040,300 1,532,599 44,316

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.6 1.72
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-222
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 702 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 374.40 LAND - EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0

2006 1,278.94 329 275 1,004 44.58 23
2009 64,232.41 13,328 11,130 53,102 47.55 1,117
2010 6,051.39 1,156 965 5,086 48.54 105
2013 149,308.19 21,102 17,623 131,685 51.52 2,556
2014 4,244.22 530 443 3,801 52.51 72
2015 154,895.34 16,755 13,992 140,903 53.51 2,633
2017 60,983.41 4,563 3,811 57,172 55.51 1,030
2018 29,286.83 1,708 1,426 27,861 56.50 493
2019 149,780.29 6,241 5,212 144,568 57.50 2,514
2021 47,963.17 400 334 47,629 59.50 800

668,024.19 66,112 55,211 612,813 11,343

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 54.0 1.70
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-223
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 703 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 45-R2
NET SALVAGE PERCENT.. 0

1958 3,064.36 2,683 2,278 786 5.60 140
1959 524.96 456 387 138 5.90 23
1963 556.29 468 397 159 7.14 22
1966 398.57 326 277 122 8.15 15
1967 589.01 478 406 183 8.50 22
1969 1,263.70 1,004 852 412 9.24 45
1972 12,903.78 9,910 8,413 4,491 10.44 430
1973 14,533.35 11,026 9,361 5,172 10.86 476
1974 1,839.61 1,378 1,170 670 11.30 59
1975 7,131.42 5,269 4,473 2,658 11.75 226
1976 2,937.25 2,140 1,817 1,120 12.21 92
1978 4,905.10 3,468 2,944 1,961 13.18 149
1981 1,653.47 1,113 945 708 14.72 48
1983 2,462.33 1,597 1,356 1,106 15.82 70
1985 23,578.75 14,687 12,469 11,110 16.97 655
1986 3,227.54 1,968 1,671 1,557 17.56 89
1987 2,871.29 1,713 1,454 1,417 18.16 78
1988 3,469.05 2,021 1,716 1,753 18.78 93
1989 18,065.61 10,273 8,721 9,345 19.41 481
1990 4,269.84 2,367 2,010 2,260 20.05 113
1992 953.67 501 425 529 21.37 25
1993 45,047.57 22,984 19,513 25,535 22.04 1,159
1994 12,872.81 6,371 5,409 7,464 22.73 328
1995 2,215.44 1,062 902 1,313 23.42 56
1996 10,295.71 4,775 4,054 6,242 24.13 259
1997 3,805.56 1,705 1,447 2,359 24.84 95
1998 24,005.75 10,365 8,799 15,207 25.57 595
1999 24,392.45 10,137 8,606 15,786 26.30 600
2000 60,528.31 24,144 20,497 40,031 27.05 1,480
2001 17,970.43 6,869 5,832 12,138 27.80 437
2002 25,593.23 9,344 7,933 17,660 28.57 618
2003 2,965.33 1,032 876 2,089 29.34 71
2004 9,603.94 3,176 2,696 6,908 30.12 229
2005 40,717.14 12,749 10,823 29,894 30.91 967
2006 30,339.77 8,960 7,607 22,733 31.71 717
2007 19,988.17 5,548 4,710 15,278 32.51 470
2008 26,640.49 6,915 5,871 20,769 33.32 623
2009 36,184.76 8,725 7,407 28,778 34.15 843
2010 131,073.27 29,186 24,778 106,295 34.98 3,039
2011 74,129.33 15,139 12,852 61,277 35.81 1,711
2012 15,548.86 2,882 2,447 13,102 36.66 357
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-224
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 704 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 45-R2
NET SALVAGE PERCENT.. 0

2013 20,080.58 3,342 2,837 17,244 37.51 460
2014 135,923.21 20,057 17,028 118,895 38.36 3,099
2015 162,979.96 20,897 17,741 145,239 39.23 3,702
2016 18,183.34 1,980 1,681 16,502 40.10 412
2017 126,864.20 11,333 9,621 117,243 40.98 2,861
2018 191,834.76 13,386 11,364 180,471 41.86 4,311
2019 52,338.60 2,617 2,222 50,117 42.75 1,172
2020 60,146.81 1,804 1,532 58,615 43.65 1,343
2021 82,120.08 821 697 81,423 44.55 1,828

1,575,588.81 343,151 291,324 1,284,265 37,193

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.5 2.36
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-225
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 705 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 376.00 MAINS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. -20

1957 1,786,896.16 1,856,942 1,988,367 155,908 7.37 21,154
1958 824,396.31 850,777 910,991 78,285 7.70 10,167
1959 1,218,421.95 1,248,376 1,336,730 125,376 8.04 15,594
1960 585,158.89 594,945 637,052 65,139 8.40 7,755
1961 478,842.46 482,989 517,173 57,438 8.77 6,549
1962 694,657.82 694,755 743,926 89,663 9.16 9,789
1963 1,001,791.18 993,192 1,063,485 138,664 9.56 14,505
1964 789,790.35 775,779 830,685 117,063 9.98 11,730
1965 1,525,207.45 1,483,838 1,588,857 241,392 10.41 23,188
1966 2,592,393.89 2,496,631 2,673,330 437,543 10.86 40,289
1967 1,492,443.39 1,422,000 1,522,642 268,290 11.33 23,680
1968 2,035,124.97 1,917,308 2,053,005 389,145 11.82 32,923
1969 1,306,016.14 1,215,880 1,301,934 265,285 12.33 21,515
1970 160,143.77 147,273 157,696 34,477 12.85 2,683
1971 1,118,705.35 1,015,628 1,087,509 254,937 13.39 19,039
1972 1,438,161.71 1,288,392 1,379,578 346,216 13.94 24,836
1973 288,819.18 255,147 273,205 73,378 14.51 5,057
1974 640,485.95 557,569 597,031 171,552 15.10 11,361
1975 287,969.40 246,857 264,328 81,235 15.71 5,171
1976 203,474.66 171,717 183,870 60,300 16.32 3,695
1977 243,430.03 202,039 216,338 75,778 16.96 4,468
1978 381,314.71 311,070 333,086 124,492 17.61 7,069
1979 811,925.59 650,664 696,715 277,596 18.27 15,194
1980 766,431.11 603,003 645,681 274,036 18.94 14,469
1981 674,434.84 520,467 557,303 252,019 19.63 12,838
1982 409,820.33 310,001 331,941 159,843 20.33 7,862
1983 463,360.09 343,322 367,621 188,411 21.04 8,955
1984 1,142,801.02 828,549 887,190 484,171 21.77 22,240
1985 1,036,992.68 735,323 787,365 457,026 22.50 20,312
1986 3,273,643.72 2,267,732 2,428,231 1,500,141 23.25 64,522
1987 2,576,838.53 1,742,304 1,865,616 1,226,590 24.01 51,087
1988 655,726.04 432,496 463,106 323,765 24.77 13,071
1989 1,941,731.94 1,247,640 1,335,942 994,136 25.55 38,909
1990 3,867,471.57 2,418,361 2,589,520 2,051,446 26.34 77,883
1991 3,746,609.39 2,277,414 2,438,598 2,057,333 27.14 75,804
1992 6,535,570.90 3,858,601 4,131,693 3,710,992 27.94 132,820
1993 8,029,851.61 4,597,154 4,922,517 4,713,305 28.76 163,884
1994 7,166,661.03 3,973,197 4,254,400 4,345,593 29.59 146,860
1995 8,072,677.51 4,329,312 4,635,719 5,051,494 30.42 166,058
1996 8,261,885.62 4,279,392 4,582,266 5,331,997 31.26 170,569
1997 8,364,433.62 4,177,332 4,472,982 5,564,338 32.11 173,290
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-226
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 706 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 376.00 MAINS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. -20

1998 8,930,829.94 4,292,693 4,596,508 6,120,488 32.97 185,638
1999 7,365,336.74 3,400,399 3,641,062 5,197,342 33.84 153,586
2000 9,579,232.11 4,238,580 4,538,565 6,956,514 34.72 200,360
2001 4,019,471.20 1,701,346 1,821,759 3,001,606 35.60 84,315
2002 3,655,016.82 1,476,115 1,580,587 2,805,433 36.49 76,882
2003 6,186,277.91 2,376,867 2,545,090 4,878,443 37.39 130,475
2004 5,303,423.52 1,932,398 2,069,163 4,294,945 38.30 112,140
2005 6,255,927.45 2,155,217 2,307,752 5,199,361 39.21 132,603
2006 11,169,163.99 3,623,634 3,880,097 9,522,900 40.13 237,301
2007 13,338,984.56 4,056,919 4,344,047 11,662,734 41.06 284,041
2008 16,841,984.92 4,780,766 5,119,125 15,091,257 41.99 359,401
2009 12,145,076.39 3,198,284 3,424,642 11,149,450 42.93 259,712
2010 6,888,381.61 1,672,719 1,791,106 6,474,952 43.87 147,594
2011 10,867,580.82 2,416,124 2,587,125 10,453,972 44.81 233,296
2012 7,105,370.97 1,430,908 1,532,180 6,994,265 45.77 152,813
2013 18,397,659.75 3,323,721 3,558,957 18,518,235 46.72 396,366
2014 14,246,033.65 2,272,128 2,432,938 14,662,302 47.69 307,450
2015 25,345,962.79 3,511,430 3,759,952 26,655,203 48.65 547,897
2016 21,555,703.32 2,530,295 2,709,377 23,157,467 49.62 466,696
2017 30,070,848.00 2,893,297 3,098,070 32,986,948 50.59 652,045
2018 30,775,799.34 2,303,015 2,466,011 34,464,948 51.57 668,314
2019 28,698,334.06 1,540,412 1,649,434 32,788,567 52.54 624,069
2020 24,790,864.15 800,547 857,206 28,891,831 53.52 539,832
2021 24,707,491.28 264,172 282,869 29,366,121 54.51 538,729

437,133,268.15 122,013,354 130,648,846 393,911,076 9,190,399

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.9 2.10
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-227
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 707 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 32-R2
NET SALVAGE PERCENT.. -15

1959 807.10 928 928
1966 472.75 526 434 110 1.02 108
1970 267.03 287 237 70 2.14 33
1972 1,614.47 1,699 1,401 456 2.71 168
1974 898.20 927 765 268 3.29 81
1975 3,904.34 3,986 3,288 1,202 3.59 335
1990 15,143.64 12,468 10,283 7,132 9.09 785
1992 151,712.27 119,403 98,483 75,986 10.10 7,523
1993 87,763.79 67,401 55,592 45,336 10.63 4,265
1994 120,941.89 90,490 74,635 64,448 11.18 5,765
1995 172,779.35 125,737 103,707 94,989 11.75 8,084
1996 171,055.41 120,918 99,732 96,982 12.33 7,866
1997 119,361.47 81,758 67,433 69,833 12.94 5,397
1998 276,173.86 183,017 150,951 166,649 13.56 12,290
1999 419,365.62 268,412 221,384 260,886 14.19 18,385
2000 323,505.07 199,386 164,452 207,579 14.85 13,978
2001 187,425.57 111,070 91,609 123,930 15.51 7,990
2002 271,017.17 153,887 126,925 184,745 16.20 11,404
2003 86,927.76 47,172 38,907 61,060 16.90 3,613
2004 111,064.22 57,436 47,373 80,351 17.61 4,563
2005 158,499.75 77,809 64,176 118,099 18.34 6,439
2006 144,530.14 67,107 55,349 110,861 19.08 5,810
2007 72,117.65 31,541 26,015 56,920 19.83 2,870
2008 500,150.86 204,906 169,004 406,169 20.60 19,717
2009 387,394.10 147,992 122,062 323,441 21.37 15,135
2010 529,500.85 187,245 154,438 454,488 22.16 20,509
2011 256,301.83 83,175 68,602 226,145 22.97 9,845
2012 179,150.28 52,923 43,650 162,373 23.78 6,828
2013 70,896.48 18,854 15,551 65,980 24.60 2,682
2014 242,474.30 57,163 47,148 231,697 25.44 9,108
2015 456,028.48 93,742 77,317 447,116 26.28 17,014
2016 161,317.16 28,176 23,239 162,276 27.14 5,979
2017 335,312.80 48,201 39,756 345,854 28.00 12,352
2018 441,462.37 49,499 40,826 466,856 28.88 16,165
2019 169,083.31 13,611 11,226 183,220 29.76 6,157
2020 101,850.69 4,942 4,076 113,052 30.65 3,688
2021 404,464.20 6,540 5,395 459,739 31.55 14,572

7,132,736.23 2,820,334 2,326,349 5,876,298 287,503

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.4 4.03
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-228
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 708 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 379.00 MEASURING AND REGULATING STATION - CITY GATE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 37-S0.5
NET SALVAGE PERCENT.. -15

1962 553.69 552 532 105 4.95 21
1966 2,027.19 1,934 1,865 466 6.31 74
1978 3,664.52 2,999 2,892 1,322 10.67 124
1979 39,991.93 32,243 31,096 14,895 11.06 1,347
1981 3,842.41 3,004 2,897 1,522 11.85 128
1988 5,683.89 3,918 3,779 2,757 14.82 186
1989 15,810.50 10,678 10,298 7,884 15.27 516
1990 47,501.81 31,403 30,286 24,341 15.73 1,547
1991 9,944.62 6,429 6,200 5,236 16.20 323
1992 10,171.27 6,424 6,196 5,501 16.68 330
1993 51,670.93 31,847 30,714 28,708 17.17 1,672
1994 4.23 3 3 2 17.66
1995 88,991.22 52,083 50,231 52,109 18.17 2,868
1996 249,013.50 141,711 136,671 149,695 18.69 8,009
1997 30,371.48 16,793 16,196 18,731 19.21 975
1998 28,563.39 15,314 14,769 18,079 19.75 915
1999 81,629.12 42,370 40,863 53,010 20.30 2,611
2000 100,467.76 50,369 48,578 66,960 20.87 3,208
2001 86,476.95 41,822 40,335 59,113 21.44 2,757
2002 5,727.21 2,665 2,570 4,016 22.03 182
2003 98,337.96 43,921 42,359 70,730 22.63 3,125
2004 24,140.44 10,317 9,950 17,812 23.25 766
2006 252,720.38 98,029 94,543 196,085 24.52 7,997
2008 3,128,266.59 1,083,137 1,044,617 2,552,890 25.86 98,720
2009 894,035.01 290,100 279,783 748,357 26.56 28,176
2010 112,457.96 34,009 32,799 96,528 27.27 3,540
2011 33,501.08 9,361 9,028 29,498 28.01 1,053
2012 54,561.41 13,973 13,476 49,270 28.76 1,713
2013 2,483.38 577 556 2,300 29.53 78
2014 351,931.81 73,068 70,470 334,252 30.32 11,024
2015 176,523.76 32,206 31,061 171,941 31.13 5,523
2016 199,295.68 31,158 30,050 199,140 31.97 6,229
2017 17,438.66 2,260 2,180 17,874 32.83 544
2018 192,859.89 19,721 19,019 202,770 33.71 6,015
2019 21,978.30 1,633 1,575 23,700 34.61 685
2020 57,056.91 2,571 2,480 63,135 35.55 1,776
2021 122,981.50 1,873 1,806 139,623 36.51 3,824

6,602,678.34 2,242,475 2,162,723 5,430,357 208,581

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.0 3.16
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-229
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 709 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 380.00 SERVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 52-R3
NET SALVAGE PERCENT.. -25

1958 15,162.23 16,693 18,953
1959 141,647.80 154,927 177,060
1960 213,107.87 231,499 266,385
1961 275,807.13 297,486 344,018 741 7.13 104
1962 330,706.55 354,079 409,463 3,920 7.46 525
1963 380,697.20 404,400 467,655 8,216 7.81 1,052
1964 397,927.26 419,162 484,726 12,683 8.18 1,550
1965 445,405.07 465,103 537,853 18,903 8.56 2,208
1966 509,878.60 527,527 610,041 27,307 8.96 3,048
1967 608,935.69 624,014 721,620 39,550 9.37 4,221
1968 803,846.00 815,251 942,770 62,038 9.81 6,324
1969 974,843.05 978,121 1,131,115 87,439 10.26 8,522
1970 222,925.04 221,156 255,748 22,908 10.73 2,135
1971 849,130.69 832,392 962,592 98,821 11.22 8,808
1972 859,006.77 831,755 961,855 111,903 11.72 9,548
1973 625,874.04 598,038 691,581 90,762 12.25 7,409
1974 559,795.21 527,635 610,166 89,578 12.79 7,004
1975 404,223.70 375,559 434,303 70,977 13.35 5,317
1976 441,614.73 404,144 467,359 84,659 13.93 6,077
1977 418,010.94 376,612 435,520 86,994 14.52 5,991
1978 440,957.10 390,820 451,951 99,245 15.13 6,559
1979 1,471,511.84 1,281,908 1,482,419 356,971 15.76 22,650
1980 930,101.48 795,958 920,459 242,168 16.40 14,766
1981 794,288.37 667,123 771,472 221,388 17.06 12,977
1982 215,468.96 177,503 205,267 64,069 17.73 3,614
1983 849,833.26 686,198 793,531 268,761 18.41 14,599
1984 1,198,135.64 947,276 1,095,446 402,224 19.11 21,048
1985 1,172,684.21 907,145 1,049,037 416,818 19.82 21,030
1986 1,433,220.84 1,083,533 1,253,015 538,511 20.55 26,205
1987 1,726,576.40 1,275,012 1,474,445 683,776 21.28 32,132
1988 1,983,862.43 1,429,249 1,652,807 827,021 22.03 37,541
1989 1,966,118.38 1,380,535 1,596,473 861,175 22.79 37,787
1990 3,100,451.97 2,119,624 2,451,168 1,424,397 23.56 60,458
1991 6,761,668.18 4,495,833 5,199,055 3,253,030 24.34 133,650
1992 7,796,181.36 5,035,651 5,823,310 3,921,917 25.13 156,065
1993 8,691,407.07 5,446,796 6,298,764 4,565,495 25.93 176,070
1994 7,454,048.14 4,526,191 5,234,162 4,083,398 26.74 152,707
1995 5,856,274.09 3,440,561 3,978,721 3,341,622 27.56 121,249
1996 6,862,313.51 3,894,706 4,503,902 4,073,990 28.39 143,501
1997 6,869,246.67 3,759,882 4,347,989 4,238,569 29.23 145,007
1998 5,412,002.10 2,851,719 3,297,775 3,467,228 30.08 115,267
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-230
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 710 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 380.00 SERVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 52-R3
NET SALVAGE PERCENT.. -25

1999 4,705,520.06 2,383,287 2,756,072 3,125,828 30.93 101,061
2000 4,999,203.60 2,427,488 2,807,187 3,441,818 31.80 108,233
2001 3,775,284.78 1,754,233 2,028,624 2,690,482 32.67 82,353
2002 3,837,717.75 1,701,164 1,967,254 2,829,893 33.56 84,323
2003 4,560,287.41 1,923,871 2,224,796 3,475,563 34.45 100,887
2004 6,001,261.44 2,401,930 2,777,631 4,723,946 35.35 133,634
2005 2,403,551.80 909,985 1,052,322 1,952,118 36.25 53,852
2006 4,030,285.90 1,437,704 1,662,585 3,375,272 37.16 90,831
2007 3,833,637.13 1,282,783 1,483,431 3,308,615 38.08 86,886
2008 5,620,550.85 1,755,087 2,029,612 4,996,077 39.01 128,072
2009 4,846,208.80 1,404,916 1,624,668 4,433,093 39.94 110,994
2010 4,712,925.94 1,259,824 1,456,881 4,434,276 40.88 108,471
2011 9,849,230.86 2,407,891 2,784,525 9,527,014 41.83 227,756
2012 3,986,967.47 883,662 1,021,881 3,961,828 42.78 92,609
2013 9,965,174.08 1,981,077 2,290,950 10,165,518 43.73 232,461
2014 17,158,098.46 3,015,107 3,486,719 17,960,904 44.69 401,900
2015 12,813,706.61 1,956,012 2,261,965 13,755,168 45.65 301,318
2016 22,577,119.35 2,919,786 3,376,489 24,844,910 46.62 532,924
2017 24,784,498.50 2,627,467 3,038,446 27,942,177 47.59 587,144
2018 21,529,732.31 1,775,126 2,052,785 24,859,380 48.57 511,826
2019 19,610,448.47 1,159,713 1,341,111 23,171,950 49.54 467,742
2020 19,604,051.34 697,414 806,501 23,698,563 50.52 469,093
2021 23,612,755.01 278,040 321,530 29,194,414 51.51 566,772

321,283,115.49 96,392,343 111,465,916 290,137,978 7,115,867

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 40.8 2.21
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-231
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 711 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 381.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

IDAHO
SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

1956 26,571.78 26,102 27,369
1957 37,594.20 36,576 38,722
1958 20,933.62 20,169 21,562
1959 33,143.11 31,641 34,137
1960 10,422.52 9,861 10,735
1961 21,668.32 20,310 22,285 33 3.15 10
1962 23,086.26 21,435 23,519 260 3.45 75
1963 32,521.56 29,908 32,816 681 3.75 182
1964 43,282.18 39,409 43,241 1,340 4.06 330
1965 73,604.14 66,346 72,797 3,015 4.37 690
1966 64,007.58 57,093 62,645 3,283 4.69 700
1967 62,925.55 55,517 60,915 3,898 5.02 776
1968 76,702.95 66,927 73,435 5,569 5.35 1,041
1969 79,875.89 68,897 75,596 6,676 5.69 1,173
1970 108,121.77 92,178 101,141 10,224 6.03 1,696
1971 87,206.17 73,449 80,591 9,231 6.38 1,447
1972 106,726.83 88,760 97,391 12,538 6.74 1,860
1973 81,185.80 66,635 73,114 10,507 7.11 1,478
1974 58,808.12 47,627 52,258 8,314 7.48 1,111
1975 31,516.91 25,172 27,620 4,843 7.86 616
1976 29,566.36 23,275 25,538 4,915 8.25 596
1977 40,515.52 31,418 34,473 7,258 8.65 839
1978 33,791.80 25,796 28,304 6,501 9.06 718
1979 84,158.20 63,229 69,377 17,306 9.47 1,827
1980 45,487.24 33,613 36,881 9,970 9.89 1,008
1981 62,062.71 45,076 49,459 14,465 10.32 1,402
1982 37,723.37 26,910 29,527 9,328 10.76 867
1983 38,377.69 26,868 29,481 10,048 11.21 896
1984 69,817.87 47,935 52,596 19,316 11.67 1,655
1985 82,046.98 55,196 60,563 23,945 12.14 1,972
1986 70,820.43 46,664 51,202 21,744 12.61 1,724
1987 63,660.03 41,028 45,017 20,552 13.10 1,569
1988 78,001.39 49,146 53,925 26,417 13.59 1,944
1989 87,149.16 53,601 58,813 30,951 14.10 2,195
1990 215,296.53 129,188 141,750 80,005 14.61 5,476
1991 229,778.32 134,295 147,354 89,318 15.14 5,899
1992 354,175.39 201,370 220,951 143,850 15.68 9,174
1993 362,458.66 200,319 219,798 153,535 16.22 9,466
1994 310,253.17 166,354 182,530 137,031 16.78 8,166
1995 433,669.34 225,381 247,297 199,383 17.34 11,498
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-232
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 712 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 381.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

IDAHO
SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

1996 438,775.56 220,546 241,992 209,947 17.92 11,716
1997 373,336.19 181,282 198,910 185,627 18.50 10,034
1998 377,370.53 176,579 193,749 194,942 19.10 10,206
1999 354,432.15 159,585 175,103 189,962 19.70 9,643
2000 270,421.50 116,904 128,272 150,263 20.31 7,398
2001 290,403.20 120,244 131,936 167,179 20.93 7,988
2002 150,105.45 59,370 65,143 89,466 21.56 4,150
2003 193,261.84 72,798 79,877 119,183 22.20 5,369
2004 132,929.51 47,569 52,195 84,723 22.84 3,709
2005 1,894,176.45 641,041 703,375 1,247,627 23.50 53,091
2006 1,531,870.50 489,126 536,688 1,041,139 24.15 43,111
2007 1,694,611.48 507,682 557,048 1,188,402 24.82 47,881
2008 8,004,119.61 2,240,043 2,457,861 5,786,382 25.49 227,006
2009 941,835.40 245,016 268,841 701,250 26.16 26,806
2010 2,109,128.60 506,474 555,723 1,616,680 26.84 60,234
2011 2,752,529.72 605,890 664,806 2,170,300 27.52 78,863
2012 1,369,421.84 273,638 300,246 1,110,258 28.21 39,357
2013 2,174,348.01 390,336 428,292 1,811,287 28.90 62,674
2014 43,618.83 6,932 7,606 37,321 29.60 1,261
2015 130,671.57 18,074 19,831 114,760 30.30 3,787
2016 173,657.75 20,391 22,374 156,494 31.01 5,047
2017 173,452.68 16,742 18,370 160,286 31.72 5,053
2018 113,301.34 8,535 9,365 107,335 32.44 3,309
2019 1,024,751.73 55,487 60,882 994,612 33.16 29,994
2020 123,228.43 4,025 4,416 122,509 33.89 3,615
2021 1,293,246.85 14,080 15,449 1,316,595 34.63 38,019

31,937,722.14 9,769,063 10,715,075 22,180,779 881,397

WASHINGTON
SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

1971 85,178.77 71,741 61,957 25,777 6.38 4,040
1972 136,090.07 113,180 97,744 42,429 6.74 6,295
1973 122,747.08 100,747 87,007 39,423 7.11 5,545
1974 98,335.15 79,640 68,778 32,507 7.48 4,346
1976 30,456.31 23,976 20,706 10,664 8.25 1,293
1977 64,636.75 50,122 43,286 23,290 8.65 2,692
1978 41,673.48 31,812 27,473 15,450 9.06 1,705
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-233
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 713 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 381.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

WASHINGTON
SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

1979 167,261.38 125,666 108,527 63,752 9.47 6,732
1980 72,305.48 53,430 46,143 28,332 9.89 2,865
1981 79,404.34 57,671 49,806 31,981 10.32 3,099
1982 84,913.16 60,573 52,312 35,149 10.76 3,267
1983 46,867.01 32,812 28,337 19,936 11.21 1,778
1984 71,445.38 49,052 42,362 31,227 11.67 2,676
1985 149,563.10 100,616 86,894 67,156 12.14 5,532
1986 125,856.79 82,927 71,617 58,015 12.61 4,601
1987 83,372.16 53,732 46,404 39,469 13.10 3,013
1988 141,540.85 89,179 77,016 68,771 13.59 5,060
1989 100,271.35 61,672 53,261 50,019 14.10 3,547
1990 414,122.28 248,493 214,603 211,943 14.61 14,507
1991 543,844.13 317,851 274,501 285,658 15.14 18,868
1992 846,872.41 481,498 415,830 456,449 15.68 29,110
1993 856,014.67 473,091 408,569 473,126 16.22 29,169
1994 728,034.71 390,363 337,124 412,752 16.78 24,598
1995 906,053.22 470,882 406,662 526,573 17.34 30,368
1996 1,140,743.62 573,383 495,183 679,783 17.92 37,934
1997 967,968.36 470,019 405,916 591,091 18.50 31,951
1998 992,026.24 464,188 400,881 620,906 19.10 32,508
1999 903,971.74 407,017 351,507 579,584 19.70 29,421
2000 735,995.95 318,172 274,779 483,297 20.31 23,796
2001 704,625.96 291,757 251,966 473,799 20.93 22,637
2002 382,811.61 151,410 130,760 263,536 21.56 12,223
2003 423,145.20 159,391 137,653 298,187 22.20 13,432
2005 164,155.88 55,555 47,978 121,102 23.50 5,153
2006 1,851,243.23 591,102 510,486 1,396,295 24.15 57,818
2007 1,922,558.71 575,971 497,418 1,482,817 24.82 59,743
2008 2,230,469.23 624,222 539,089 1,758,295 25.49 68,980
2009 1,165,638.53 303,237 261,881 938,727 26.16 35,884
2010 1,359,184.76 326,387 281,873 1,118,087 26.84 41,657
2011 1,198,060.69 263,719 227,752 1,006,250 27.52 36,564
2012 1,125,993.95 224,996 194,310 965,463 28.21 34,224
2013 4,886,402.76 877,201 757,565 4,275,429 28.90 147,939
2014 2,366,826.09 376,133 324,835 2,112,996 29.60 71,385
2016 658,159.28 77,281 66,741 611,163 31.01 19,709
2017 1,267,968.53 122,386 105,695 1,200,313 31.72 37,841
2018 1,012,982.01 76,312 65,904 977,467 32.44 30,132
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-234
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 714 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 381.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

WASHINGTON
SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

2019 11,966,483.68 647,950 559,580 11,765,898 33.16 354,822
2020 4,230,627.14 138,178 119,333 4,238,213 33.89 125,058
2021 3,087,081.69 33,609 29,025 3,150,669 34.63 90,981

52,741,984.87 11,770,302 10,165,030 44,159,214 1,636,498

84,679,707.01 21,539,365 20,880,105 66,339,993 2,517,895

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.3 2.97
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-235
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 715 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 381.00 METERS - WASHINGTON AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 15-S2.5
NET SALVAGE PERCENT.. -3

2018 22,677,528.40 5,419,022 3,624,919 19,732,935 11.52 1,712,928
2020 1,175,992.77 121,127 81,025 1,130,248 13.50 83,722
2021 2,729,842.09 93,715 62,689 2,749,049 14.50 189,590

26,583,363.26 5,633,864 3,768,633 23,612,231 1,986,240

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.9 7.47
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-236
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 716 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 385.00 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R2.5
NET SALVAGE PERCENT.. -15

1956 2,067.06 1,818 2,377
1957 282,515.34 246,119 324,893
1958 21,574.00 18,611 24,810
1959 21,778.10 18,603 24,915 130 16.72 8
1960 15,162.00 12,817 17,166 270 17.22 16
1961 194.72 163 218 6 17.73
1963 61.00 50 67 3 18.80
1964 31.00 25 33 3 19.35
1965 46.00 37 50 3 19.91
1966 4,260.70 3,356 4,495 405 20.48 20
1967 727.99 566 758 79 21.07 4
1968 81.00 62 83 10 21.67
1969 984.95 744 996 137 22.28 6
1988 57,525.99 29,872 40,008 26,147 35.65 733
1989 63,358.31 32,014 42,877 29,985 36.44 823
1990 2,812.18 1,382 1,851 1,383 37.23 37
1991 7,383.52 3,524 4,720 3,771 38.02 99
1992 67,357.36 31,187 41,769 35,692 38.83 919
1993 142,726.50 64,037 85,766 78,369 39.64 1,977
1994 42,007.38 18,238 24,427 23,881 40.46 590
1995 25,534.67 10,716 14,352 15,013 41.28 364
1996 55,789.67 22,593 30,259 33,899 42.11 805
1997 105,167.39 41,027 54,948 65,994 42.95 1,537
1998 148,604.14 55,765 74,687 96,208 43.79 2,197
1999 111,415.85 40,134 53,752 74,376 44.64 1,666
2000 228,888.50 78,967 105,762 157,460 45.50 3,461
2001 297,945.47 98,258 131,599 211,038 46.36 4,552
2002 23,166.03 7,287 9,760 16,881 47.22 357
2003 141,466.92 42,299 56,652 106,035 48.10 2,204
2004 266,004.61 75,442 101,041 204,864 48.97 4,183
2005 73,300.64 19,648 26,315 57,981 49.85 1,163
2006 12,445.90 3,140 4,205 10,108 50.74 199
2007 151,220.49 35,770 47,907 125,997 51.63 2,440
2008 144,333.29 31,844 42,649 123,334 52.53 2,348
2009 21,516.79 4,404 5,898 18,846 53.43 353
2010 175,841.68 33,194 44,458 157,760 54.33 2,904
2011 109,590.96 18,923 25,344 100,686 55.24 1,823
2012 231,066.83 36,179 48,455 217,272 56.15 3,869
2013 22,297.84 3,128 4,189 21,454 57.07 376
2014 447,414.74 55,492 74,322 440,205 57.99 7,591
2015 76,615.02 8,255 11,056 77,051 58.91 1,308
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-237
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 717 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 385.00 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R2.5
NET SALVAGE PERCENT.. -15

2016 14,345.86 1,310 1,755 14,743 59.84 246
2017 100,577.97 7,527 10,081 105,584 60.77 1,737
2018 112,786.62 6,566 8,794 120,911 61.71 1,959
2019 56,535.54 2,361 3,162 61,854 62.64 987
2020 63,954.76 1,607 2,153 71,395 63.58 1,123
2021 145,286.31 1,208 1,618 165,462 64.53 2,564

4,095,769.59 1,226,269 1,637,452 3,072,683 59,548

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 51.6 1.45
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-238
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 718 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 389.42 LAND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R3
NET SALVAGE PERCENT.. 0

2018 2,368.16 162 153 2,215 46.57 48

2,368.16 162 153 2,215 48

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.1 2.03
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-239
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 719 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 30-R3
NET SALVAGE PERCENT.. -5

1981 2,741.22 2,636 2,439 439 2.53 174
1992 47,715.78 39,597 36,643 13,459 6.29 2,140
1993 111,624.05 90,678 83,913 33,292 6.79 4,903
1997 8,878.28 6,494 6,010 3,312 9.10 364
2000 66,382.73 43,865 40,592 29,110 11.12 2,618
2003 15,101.12 8,805 8,148 7,708 13.34 578
2004 59,637.12 33,146 30,673 31,946 14.12 2,262
2007 29,112.56 13,705 12,683 17,885 16.55 1,081
2009 48,669.49 19,998 18,506 32,597 18.26 1,785
2011 941,444.66 328,514 304,005 684,512 20.03 34,174
2012 18,942.78 6,013 5,564 14,326 20.93 684
2013 272,852.23 77,832 72,025 214,470 21.85 9,816
2014 54,141.77 13,682 12,661 44,188 22.78 1,940
2017 1,430,700.52 219,326 202,963 1,299,273 25.62 50,713
2018 15,890,855.32 1,902,135 1,760,225 14,925,173 26.58 561,519
2019 5,146,283.54 441,312 408,388 4,995,210 27.55 181,314
2020 52,220.56 2,687 2,486 52,346 28.53 1,835
2021 1,199,686.90 20,570 19,035 1,240,636 29.51 42,041

25,396,990.63 3,270,995 3,026,959 23,639,881 899,941

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.3 3.54
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-240
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 720 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2017 2,463.46 2,217 2,197 266 0.50 266
2019 121,086.56 60,543 60,005 61,082 2.50 24,433
2020 19,769.82 5,931 5,878 13,892 3.50 3,969

143,319.84 68,691 68,080 75,240 28,668

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.6 20.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-241
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 721 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 14-L2.5
NET SALVAGE PERCENT.. +10

1991 21,954.40 17,444 19,759
1992 29,977.31 23,530 26,980
1995 52,211.53 39,505 46,990
1996 5,806.97 4,334 5,226
1999 28,447.46 20,190 25,603
2000 5,620.92 3,910 5,059
2004 7,765.83 4,932 6,989
2005 28,432.91 17,657 25,590
2006 73,017.79 44,358 65,716
2008 67,331.12 39,302 60,598
2009 36,210.20 20,648 32,589
2010 36,650.20 20,309 32,985
2011 697,751.30 371,850 627,976
2012 39,610.95 20,015 35,650
2013 640,662.34 301,888 576,596
2014 135,073.56 58,092 121,566
2015 1,051,779.29 403,659 847,661 98,940 8.03 12,321
2016 808,893.43 268,845 564,559 163,445 8.83 18,510
2017 528,466.59 146,424 307,482 168,138 9.69 17,352
2018 664,130.70 145,162 304,832 292,886 10.60 27,631
2019 51,291.12 8,111 17,033 29,129 11.54 2,524
2020 566,637.07 54,276 113,976 395,997 12.51 31,654
2021 518,943.68 16,678 35,023 432,026 13.50 32,002

6,096,666.67 2,051,119 3,906,438 1,580,562 141,994

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.1 2.33
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-242
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 722 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 17-L2.5
NET SALVAGE PERCENT.. +10

1997 55,341.73 37,443 49,808
2004 120,625.45 71,716 108,563
2005 6,308.62 3,687 5,678
2006 157,776.72 90,546 141,999
2008 19,625.67 10,723 17,663
2009 147,178.70 77,606 132,461
2010 1,007,105.36 507,581 906,395
2011 135,169.88 64,404 121,653
2012 381,453.82 169,433 326,087 17,221 8.61 2,000
2013 235,885.84 96,158 185,063 27,234 9.30 2,928
2014 341,759.11 125,568 241,665 65,918 10.06 6,552
2015 308,052.95 99,809 192,090 85,158 10.88 7,827
2016 733,549.49 204,271 393,136 267,059 11.74 22,748
2018 304,534.09 55,299 106,427 167,654 13.57 12,355
2019 82,618.08 10,803 20,791 53,565 14.53 3,687
2020 495,369.70 39,077 75,207 370,626 15.51 23,896
2021 340,655.06 9,017 17,354 289,235 16.50 17,529

4,873,010.27 1,673,141 3,042,040 1,343,669 99,522

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.5 2.04
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-243
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 723 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 392.40 TRANSPORTATION EQUIPMENT - HEAVY TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 20-R4
NET SALVAGE PERCENT.. +10

2004 760,980.36 536,263 684,882
2006 101,711.45 65,406 89,014 2,526 5.71 442
2013 396,421.17 149,312 203,206 153,573 11.63 13,205
2014 562,411.59 187,536 255,226 250,944 12.59 19,932
2015 178,982.16 51,950 70,701 90,383 13.55 6,670
2016 207,901.68 51,175 69,646 117,466 14.53 8,084
2018 422,266.73 66,317 90,254 289,786 16.51 17,552
2021 467,363.26 10,516 14,312 406,315 19.50 20,837

3,098,038.40 1,118,475 1,477,241 1,310,993 86,722

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 15.1 2.80
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-244
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 724 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. +10

1979 8,678.82 7,533 7,811
1990 17,413.72 13,145 15,672
1991 9,574.04 7,114 8,617
1992 7,932.55 5,805 7,139
1993 1,629.00 1,172 1,466
1994 5,363.67 3,792 4,827
1995 9,467.40 6,572 8,521
1996 3,445.68 2,347 3,101
1997 13,310.34 8,887 11,979
1998 2,910.54 1,904 2,619
2006 60,163.72 32,657 45,048 9,099 6.35 1,433
2007 3,380.59 1,789 2,468 575 6.59 87
2008 83,144.00 42,794 59,031 15,799 6.85 2,306
2009 41,319.10 20,592 28,405 8,782 7.14 1,230
2010 40,193.35 19,308 26,634 9,540 7.46 1,279
2011 43,564.92 19,996 27,583 11,625 7.84 1,483
2012 188,394.16 81,705 112,706 56,849 8.29 6,858
2013 143,062.62 57,861 79,815 48,941 8.81 5,555
2014 44,984.97 16,625 22,933 17,553 9.43 1,861
2015 207,547.51 68,413 94,371 92,422 10.14 9,115
2016 195,147.59 55,763 76,921 98,712 10.92 9,040
2017 155,638.11 37,120 51,204 88,870 11.76 7,557
2018 88,852.48 16,793 23,165 56,802 12.64 4,494
2019 181,724.15 24,942 34,405 129,147 13.56 9,524
2020 47,017.65 3,940 5,435 36,881 14.51 2,542
2021 76,242.54 2,144 2,957 65,661 15.50 4,236

1,680,103.22 560,713 764,833 747,260 68,600

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.9 4.08
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-245
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 725 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 393.00 STORES EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 25-SQUARE
NET SALVAGE PERCENT.. 0

2004 20,449.62 14,315 14,313 6,137 7.50 818
2005 597.50 394 394 204 8.50 24
2006 39,536.69 24,513 24,511 15,026 9.50 1,582
2015 3,888.34 1,011 1,011 2,877 18.50 156
2021 157,881.00 3,158 3,157 154,724 24.50 6,315

222,353.15 43,391 43,386 178,967 8,895

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 20.1 4.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-246
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 726 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2002 3,192.99 3,113 3,113 80 0.50 80
2003 283,542.01 262,276 262,304 21,238 1.50 14,159
2004 119,555.68 104,611 104,622 14,934 2.50 5,974
2005 99,629.51 82,194 82,203 17,427 3.50 4,979
2006 54,057.88 41,895 41,899 12,159 4.50 2,702
2007 232,351.79 168,455 168,473 63,879 5.50 11,614
2008 99,703.88 67,300 67,307 32,397 6.50 4,984
2010 101,469.46 58,345 58,351 43,118 8.50 5,073
2011 27,747.12 14,567 14,569 13,178 9.50 1,387
2012 257,501.53 122,313 122,326 135,176 10.50 12,874
2013 888,283.21 377,520 377,559 510,724 11.50 44,411
2015 3,618.24 1,176 1,176 2,442 13.50 181
2017 21,232.43 4,777 4,777 16,455 15.50 1,062
2018 83,761.93 14,658 14,660 69,102 16.50 4,188
2019 380,888.51 47,611 47,616 333,273 17.50 19,044
2020 368,628.91 27,647 27,649 340,980 18.50 18,431
2021 389,399.91 9,735 9,736 379,664 19.50 19,470

3,414,564.99 1,408,193 1,408,340 2,006,225 170,613

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.8 5.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-247
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 727 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 395.00 LABORATORY EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2013 93,418.63 52,938 52,930 40,489 6.50 6,229
2019 39,610.12 6,602 6,601 33,009 12.50 2,641
2021 27,300.70 910 910 26,391 14.50 1,820

160,329.45 60,450 60,441 99,889 10,690

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.3 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-248
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 728 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 395.12 LABORATORY EQUIPMENT - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2018 40,840.58 9,529 9,510 31,331 11.50 2,724

40,840.58 9,529 9,510 31,331 2,724

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.5 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-249
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 729 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 396.40 POWER OPERATED EQUIPMENT - HEAVY TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 24-S1
NET SALVAGE PERCENT.. 0

1978 158,711.24 150,709 158,711
1986 68,032.29 57,912 68,032
1987 107,340.79 89,987 107,341
1989 264,725.79 214,648 264,726
1991 157,908.93 123,497 157,909
2002 319,867.31 190,321 319,867
2005 123,603.78 65,665 123,604
2010 744,251.60 302,352 649,342 94,910 14.25 6,660
2012 305,686.05 106,480 228,681 77,005 15.64 4,924

2,250,127.78 1,301,571 2,078,213 171,915 11,584

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.8 0.51
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-250
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 730 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-S0
NET SALVAGE PERCENT.. 0

2000 10,792.97 8,081 10,793
2004 15,473.56 9,961 15,474
2005 143,490.69 88,426 143,491
2006 91,891.20 54,043 91,891
2007 62,178.83 34,820 62,179
2010 171,647.49 80,674 147,116 24,531 8.48 2,893
2011 326,198.86 142,914 260,617 65,582 8.99 7,295
2012 253,654.69 102,887 187,624 66,031 9.51 6,943
2013 53,284.76 19,816 36,136 17,149 10.05 1,706
2014 53,284.88 17,951 32,735 20,550 10.61 1,937
2015 436,887.87 131,066 239,011 197,877 11.20 17,668
2016 34,312.90 8,986 16,387 17,926 11.81 1,518
2017 6,570.03 1,454 2,651 3,919 12.46 315
2018 99,966.89 17,869 32,586 67,381 13.14 5,128
2019 103,585.93 13,789 25,145 78,441 13.87 5,655
2020 115,835.96 9,701 17,691 98,145 14.66 6,695

1,979,057.51 742,438 1,321,527 657,531 57,753

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.4 2.92
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-251
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 731 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 397.00 COMMUNICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

FULLY ACCRUED
NET SALVAGE PERCENT.. 0

2006 29.12 29 29

29.12 29 29

AMORTIZED
SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 1,278.18 1,236 1,234 44 0.50 44
2008 8,875.27 7,988 7,978 897 1.50 598
2009 1,365.01 1,138 1,137 228 2.50 91
2010 126,745.20 97,172 97,053 29,693 3.50 8,484
2011 152,629.45 106,841 106,710 45,920 4.50 10,204
2012 100,412.80 63,594 63,516 36,897 5.50 6,709
2013 9,703.14 5,498 5,491 4,212 6.50 648
2014 106,160.50 53,080 53,015 53,146 7.50 7,086
2015 6,202.45 2,688 2,685 3,518 8.50 414
2016 1,206.65 442 441 765 9.50 81
2017 563.15 169 169 394 10.50 38
2019 368,973.65 61,497 61,421 307,552 12.50 24,604

884,115.45 401,343 400,850 483,265 59,001

884,144.57 401,372 400,879 483,265 59,001

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.2 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-252
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 732 of 800
AVISTA CORPORATION
GAS PLANT - WASHINGTON AND IDAHO

ACCOUNT 397.12 COMMUNICATION EQUIPMENT - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2018 19,942.47 4,653 4,649 15,293 11.50 1,330

19,942.47 4,653 4,649 15,293 1,330

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.5 6.67

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-253
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 733 of 800
AVISTA CORPORATION
GAS PLANT - ALLOCATED ALL

ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2017 160,963.26 144,867 131,219 29,744 0.50 29,744
2019 96,957.25 48,479 43,912 53,045 2.50 21,218
2020 75,420.74 22,626 20,494 54,927 3.50 15,693

333,341.25 215,972 195,625 137,716 66,655

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.1 20.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-254
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 734 of 800
AVISTA CORPORATION
GAS PLANT - ALLOCATED ALL

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 14-L2.5
NET SALVAGE PERCENT.. +10

2020 50,237.38 4,812 5,687 39,527 12.51 3,160

50,237.38 4,812 5,687 39,527 3,160

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.5 6.29
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-255
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 735 of 800
AVISTA CORPORATION
GAS PLANT - ALLOCATED ALL

ACCOUNT 392.50 TRANSORTATION EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. +10

2018 46,950.20 8,874 6,893 35,362 12.64 2,798

46,950.20 8,874 6,893 35,362 2,798

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.6 5.96
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-256
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 736 of 800
AVISTA CORPORATION
GAS PLANT - ALLOCATED ALL

ACCOUNT 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2002 20,727.97 20,210 20,172 556 0.50 556
2005 57,361.38 47,323 47,234 10,127 3.50 2,893
2006 217,295.52 168,404 168,089 49,207 4.50 10,935
2007 119,617.16 86,722 86,560 33,057 5.50 6,010
2008 409,473.90 276,395 275,877 133,597 6.50 20,553
2009 165,720.59 103,575 103,381 62,340 7.50 8,312
2010 102,657.24 59,028 58,917 43,740 8.50 5,146
2011 25,733.41 13,510 13,485 12,248 9.50 1,289
2012 202,171.14 96,031 95,851 106,320 10.50 10,126
2014 958,195.80 359,323 358,650 599,546 12.50 47,964
2015 339,761.55 110,423 110,216 229,546 13.50 17,003
2018 1,521,248.58 266,219 265,720 1,255,529 16.50 76,093
2019 874,780.15 109,348 109,143 765,637 17.50 43,751
2020 280,759.24 21,057 21,018 259,741 18.50 14,040
2021 375,689.62 9,392 9,374 366,316 19.50 18,785

5,671,193.25 1,746,960 1,743,687 3,927,506 283,456

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.9 5.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-257
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 737 of 800
AVISTA CORPORATION
GAS PLANT - ALLOCATED ALL

ACCOUNT 395.00 LABORATORY EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2010 74,033.85 56,760 56,765 17,269 3.50 4,934
2014 81,995.78 40,998 41,001 40,995 7.50 5,466
2019 49,141.28 8,190 8,191 40,950 12.50 3,276
2021 28,044.69 935 935 27,110 14.50 1,870

233,215.60 106,883 106,892 126,324 15,546

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.1 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-258
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 738 of 800
AVISTA CORPORATION
GAS PLANT - ALLOCATED ALL

ACCOUNT 397.00 COMMUNICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 24,581.03 23,762 23,263 1,318 0.50 1,318
2011 66,852.88 46,797 45,813 21,040 4.50 4,676
2017 158,334.41 47,500 46,502 111,832 10.50 10,651
2018 33,151.53 7,735 7,572 25,580 11.50 2,224

282,919.85 125,794 123,150 159,770 18,869

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.5 6.67

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-259
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 739 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 350.20 RIGHTS OF WAY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R4
NET SALVAGE PERCENT.. 0

2012 668.75 98 24 645 55.52 12

668.75 98 24 645 12

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 53.8 1.79
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-260
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 740 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 351.10 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

2012 24,172.36 4,070 740 24,641 46.18 534

24,172.36 4,070 740 24,641 534

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 46.1 2.21
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-261
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 741 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 351.20 STRUCTURES AND IMPROVEMENTS - COMPRESSOR STATION

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

2008 264.37 63 60 218 42.59 5

264.37 63 60 218 5

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.6 1.89
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-262
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 742 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 351.40 STRUCTURES AND IMPROVEMENTS - OFFICE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R2.5
NET SALVAGE PERCENT.. -5

2009 10,261.46 2,257 6,050 4,725 43.48 109
2010 1,042.63 211 566 529 44.38 12
2011 5,079.34 943 2,528 2,805 45.28 62
2012 1,279.73 215 576 768 46.18 17
2019 465.93 21 56 433 52.65 8
2020 45,532.69 1,234 3,308 44,501 53.58 831
2021 45,348.45 407 1,090 46,525 54.53 853

109,010.23 5,288 14,174 100,286 1,892

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 53.0 1.74
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-263
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 743 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 352.00 WELLS - STORAGE WELLS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0

2008 879,120.93 196,923 163,479 715,642 46.56 15,370
2009 256.85 53 44 213 47.55 4
2010 5,518.18 1,054 875 4,643 48.54 96
2011 12,939.37 2,258 1,875 11,064 49.53 223
2012 440,801.05 69,647 57,818 382,983 50.52 7,581
2019 465.80 19 16 450 57.50 8
2020 45,519.85 1,138 944 44,576 58.50 762
2021 45,335.66 378 314 45,022 59.50 757

1,429,957.69 271,470 225,365 1,204,593 24,801

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 48.6 1.73
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-264
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 744 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 352.20 WELLS - RESERVOIRS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0

2007 10,962.23 3,157 2,954 8,008 35.60 225
2008 30,886.44 8,290 7,758 23,128 36.58 632
2011 1,422,312.87 297,548 278,452 1,143,861 39.54 28,929

1,464,161.54 308,995 289,164 1,174,998 29,786

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 39.4 2.03
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-265
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 745 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 352.30 WELLS - NON-RECOVERABLE GAS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R4
NET SALVAGE PERCENT.. 0

2007 82,546.36 23,773 25,409 57,137 35.60 1,605
2008 187,214.69 50,248 53,705 133,510 36.58 3,650
2011 180,859.10 37,836 40,439 140,420 39.54 3,551

450,620.15 111,857 119,553 331,067 8,806

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 37.6 1.95
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-266
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 746 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 353.00 LINES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R4
NET SALVAGE PERCENT.. 0

2008 61,909.71 12,810 8,964 52,946 51.55 1,027
2010 394.28 70 49 345 53.53 6
2012 108,440.97 15,816 11,067 97,374 55.52 1,754

170,744.96 28,696 20,080 150,665 2,787

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 54.1 1.63
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-267
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 747 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 354.00 COMPRESSOR STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R4
NET SALVAGE PERCENT.. 0

2008 2,817,659.52 688,523 679,301 2,138,359 41.56 51,452
2009 482.50 109 108 374 42.55 9
2010 3,588.45 748 738 2,850 43.54 65
2011 24,256.29 4,617 4,555 19,701 44.53 442
2012 298,349.83 51,370 50,682 247,668 45.53 5,440
2019 465.80 21 21 445 52.50 8
2020 45,520.51 1,241 1,224 44,297 53.50 828
2021 45,336.33 412 407 44,930 54.50 824

3,235,659.23 747,041 737,036 2,498,624 59,068

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.3 1.83
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-268
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 748 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 355.00 MEASURING AND REGULATING EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-R3
NET SALVAGE PERCENT.. 0

2012 60,049.49 15,665 60,049
2019 465.81 33 450 16 32.55
2020 45,521.11 1,912 26,060 19,461 33.53 580
2021 45,336.94 635 8,654 36,682 34.51 1,063

151,373.35 18,245 95,213 56,160 1,643

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 34.2 1.09
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-269
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 749 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 356.00 PURIFICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-S2.5
NET SALVAGE PERCENT.. 0

2012 15,105.70 4,070 543 14,562 25.57 569

15,105.70 4,070 543 14,562 569

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 25.6 3.77
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-270
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 750 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 357.00 OTHER EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 45-R2
NET SALVAGE PERCENT.. 0

2009 288.80 70 120 169 34.15 5
2010 2,582.94 575 984 1,599 34.98 46
2011 2,590.29 529 905 1,685 35.81 47
2012 32,176.43 5,963 10,206 21,970 36.66 599
2019 465.80 23 39 427 42.75 10
2020 45,519.75 1,366 2,338 43,182 43.65 989
2021 45,335.59 453 776 44,560 44.55 1,000

128,959.60 8,979 15,368 113,592 2,696

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 42.1 2.09
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-271
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 751 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 374.40 LAND - EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 60-R4
NET SALVAGE PERCENT.. 0

2009 91,527.94 18,992 18,855 72,673 47.55 1,528
2010 4,950.06 945 938 4,012 48.54 83
2013 205,921.41 29,103 28,894 177,027 51.52 3,436
2014 72,262.29 9,021 8,956 63,306 52.51 1,206
2015 11,578.35 1,252 1,243 10,335 53.51 193
2017 180,985.09 13,543 13,446 167,539 55.51 3,018
2018 38,634.76 2,254 2,238 36,397 56.50 644
2021 3,970.51 33 33 3,938 59.50 66

609,830.41 75,143 74,603 535,228 10,174

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 52.6 1.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-272
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 752 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 375.00 STRUCTURES AND IMPROVEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 45-R2
NET SALVAGE PERCENT.. 0

1956 2,370.83 2,107 1,546 825 5.01 165
1960 122.31 105 77 45 6.20 7
1963 40,065.31 33,708 24,728 15,337 7.14 2,148
1964 7,674.63 6,401 4,696 2,979 7.47 399
1966 302.59 248 182 121 8.15 15
1971 287.87 224 164 124 10.03 12
1973 828.66 629 461 368 10.86 34
1976 511.06 372 273 238 12.21 19
1979 477.00 332 244 233 13.68 17
2000 3,244.67 1,294 949 2,296 27.05 85
2001 3,770.30 1,441 1,057 2,713 27.80 98
2002 1,584.97 579 425 1,160 28.57 41
2003 7,612.27 2,649 1,943 5,669 29.34 193
2004 431.95 143 105 327 30.12 11
2006 34,994.41 10,335 7,582 27,412 31.71 864
2007 15,892.15 4,411 3,236 12,656 32.51 389
2008 23,844.42 6,189 4,540 19,304 33.32 579
2009 9,093.01 2,192 1,608 7,485 34.15 219
2010 15,687.55 3,493 2,562 13,126 34.98 375
2011 33,719.86 6,886 5,052 28,668 35.81 801
2012 12.96 2 1 12 36.66
2013 40,330.88 6,713 4,925 35,406 37.51 944
2014 42,932.55 6,335 4,647 38,286 38.36 998
2015 153,920.24 19,736 14,479 139,441 39.23 3,554
2016 34,405.33 3,746 2,748 31,657 40.10 789
2017 87,722.61 7,836 5,748 81,975 40.98 2,000
2018 13,531.01 944 693 12,838 41.86 307
2019 49,875.53 2,494 1,830 48,046 42.75 1,124
2020 33,335.15 1,000 733 32,602 43.65 747
2021 13,394.22 134 98 13,296 44.55 298

671,976.30 132,678 97,332 574,644 17,232

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 33.3 2.56
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-273
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 753 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 376.00 MAINS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. -20

1962 8,243.56 8,245 8,864 1,028 9.16 112
1963 537,405.58 532,792 572,770 72,117 9.56 7,544
1964 1,463,412.54 1,437,452 1,545,310 210,785 9.98 21,121
1965 1,019,712.45 992,054 1,066,492 157,163 10.41 15,097
1966 1,089,147.56 1,048,914 1,127,618 179,359 10.86 16,516
1967 684,596.41 652,283 701,226 120,290 11.33 10,617
1968 531,481.61 500,713 538,284 99,494 11.82 8,417
1969 557,020.13 518,577 557,488 110,936 12.33 8,997
1970 374,514.65 344,416 370,259 79,159 12.85 6,160
1971 587,593.92 533,453 573,480 131,633 13.39 9,831
1972 565,758.53 506,840 544,870 134,040 13.94 9,615
1973 765,370.53 676,141 726,875 191,570 14.51 13,203
1974 651,275.23 566,961 609,502 172,028 15.10 11,393
1975 586,760.52 502,990 540,731 163,382 15.71 10,400
1976 456,849.21 385,546 414,475 133,744 16.32 8,195
1977 444,639.50 369,037 396,727 136,840 16.96 8,068
1978 522,711.56 426,420 458,416 168,838 17.61 9,588
1979 870,147.47 697,322 749,645 294,532 18.27 16,121
1980 928,873.22 730,808 785,644 329,004 18.94 17,371
1981 884,479.64 682,560 733,775 327,601 19.63 16,689
1983 570,678.10 422,838 454,565 230,249 21.04 10,943
1984 570,592.20 413,688 444,729 239,982 21.77 11,024
1985 849,528.55 602,394 647,594 371,840 22.50 16,526
1986 989,230.18 685,263 736,681 450,395 23.25 19,372
1987 1,246,844.88 843,042 906,299 589,915 24.01 24,570
1988 1,907,293.64 1,257,990 1,352,382 936,370 24.77 37,803
1989 1,786,136.26 1,147,664 1,233,778 909,586 25.55 35,600
1990 1,174,316.86 734,310 789,408 619,772 26.34 23,530
1991 1,444,418.42 878,004 943,884 789,418 27.14 29,087
1992 2,089,490.86 1,233,635 1,326,200 1,181,189 27.94 42,276
1993 3,693,012.11 2,114,279 2,272,922 2,158,693 28.76 75,059
1994 3,810,885.48 2,112,755 2,271,284 2,301,779 29.59 77,789
1995 2,296,983.09 1,231,854 1,324,285 1,432,095 30.42 47,077
1996 4,779,267.21 2,475,507 2,661,254 3,073,867 31.26 98,332
1997 4,463,415.74 2,229,101 2,396,360 2,959,739 32.11 92,175
1998 3,139,631.23 1,509,095 1,622,329 2,145,228 32.97 65,066
1999 2,234,244.01 1,031,497 1,108,894 1,572,199 33.84 46,460
2000 3,032,128.79 1,341,644 1,442,313 2,196,242 34.72 63,256
2001 3,682,146.92 1,558,564 1,675,509 2,743,067 35.60 77,052
2002 4,373,961.63 1,766,468 1,899,013 3,349,741 36.49 91,799
2003 3,125,766.01 1,200,969 1,291,083 2,459,836 37.39 65,789
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-274
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 754 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 376.00 MAINS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 55-R3
NET SALVAGE PERCENT.. -20

2004 3,528,663.54 1,285,732 1,382,206 2,852,190 38.30 74,470
2005 3,931,855.44 1,354,556 1,456,194 3,262,033 39.21 83,194
2006 9,751,674.20 3,163,755 3,401,144 8,300,865 40.13 206,849
2007 16,287,794.68 4,953,770 5,325,472 14,219,882 41.06 346,320
2008 14,081,032.29 3,997,042 4,296,956 12,600,283 41.99 300,078
2009 7,384,717.84 1,944,692 2,090,610 6,771,051 42.93 157,723
2010 5,983,748.42 1,453,046 1,562,074 5,618,424 43.87 128,070
2011 7,759,232.10 1,725,064 1,854,503 7,456,576 44.81 166,404
2012 4,107,062.34 827,097 889,157 4,039,318 45.77 88,253
2013 12,342,603.08 2,229,815 2,397,127 12,413,997 46.72 265,711
2014 14,457,892.82 2,305,918 2,478,941 14,870,530 47.69 311,817
2015 9,004,453.96 1,247,477 1,341,080 9,464,265 48.65 194,538
2016 22,412,915.86 2,630,918 2,828,327 24,067,172 49.62 485,030
2017 25,067,332.45 2,411,878 2,592,851 27,487,948 50.59 543,347
2018 15,171,467.68 1,135,311 1,220,498 16,985,263 51.57 329,363
2019 13,987,594.60 750,798 807,134 15,977,980 52.54 304,111
2020 9,893,107.51 319,468 343,439 11,528,290 53.52 215,402
2021 9,974,273.13 106,645 114,647 11,854,481 54.51 217,474

269,917,387.93 72,747,067 78,205,577 245,695,289 5,693,794

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 43.2 2.11
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-275
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 755 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 32-R2
NET SALVAGE PERCENT.. -15

1963 9,933.81 11,338 8,820 2,604 0.24 2,604
1964 923.13 1,045 813 249 0.49 249
1966 1,425.52 1,587 1,235 404 1.02 396
1968 1,591.50 1,740 1,354 476 1.57 303
1969 337.56 366 285 103 1.85 56
1971 317.24 337 262 103 2.42 43
1980 9,820.19 9,490 7,383 3,910 5.11 765
1984 4,279.02 3,920 3,050 1,871 6.51 287
1986 1.00 1 1
1989 43,137.57 36,245 28,196 21,412 8.62 2,484
1991 28,816.76 23,208 18,054 15,085 9.59 1,573
1992 8,504.94 6,694 5,208 4,573 10.10 453
1993 88,811.56 68,206 53,060 49,073 10.63 4,616
1994 14,343.92 10,732 8,349 8,147 11.18 729
1995 9,049.74 6,586 5,124 5,283 11.75 450
1996 13,759.99 9,727 7,567 8,257 12.33 670
1997 2,898.77 1,986 1,545 1,789 12.94 138
1998 92,653.72 61,400 47,765 58,787 13.56 4,335
1999 707.92 453 352 462 14.19 33
2000 95,513.11 58,868 45,796 64,044 14.85 4,313
2001 32,905.24 19,500 15,170 22,671 15.51 1,462
2002 48,588.89 27,589 21,463 34,414 16.20 2,124
2003 27,645.26 15,002 11,671 20,121 16.90 1,191
2004 75,989.24 39,297 30,571 56,817 17.61 3,226
2005 1,475.60 724 563 1,134 18.34 62
2006 470,794.13 218,596 170,054 371,359 19.08 19,463
2007 155,202.50 67,879 52,806 125,677 19.83 6,338
2008 568,884.87 233,065 181,310 472,908 20.60 22,957
2009 445,284.94 170,107 132,333 379,745 21.37 17,770
2010 689,955.61 243,986 189,806 603,643 22.16 27,240
2011 428,559.91 139,076 108,192 384,652 22.97 16,746
2012 126,665.64 37,419 29,110 116,555 23.78 4,901
2013 574,048.71 152,661 118,761 541,395 24.60 22,008
2014 447,309.82 105,453 82,036 432,370 25.44 16,996
2015 39,865.11 8,195 6,375 39,470 26.28 1,502
2016 181,777.38 31,750 24,699 184,345 27.14 6,792
2017 518,550.67 74,542 57,989 538,344 28.00 19,227
2018 435,175.22 48,794 37,959 462,493 28.88 16,014
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-276
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 756 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 378.00 MEASURING AND REGULATING EQUIPMENT - GENERAL

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 32-R2
NET SALVAGE PERCENT.. -15

2019 62,361.95 5,020 3,905 67,811 29.76 2,279
2020 60,898.26 2,955 2,299 67,734 30.65 2,210
2021 298,270.93 4,823 3,752 339,260 31.55 10,753

6,117,036.85 1,960,362 1,525,043 5,509,549 245,758

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 22.4 4.02
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-277
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 757 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 379.00 MEASURING AND REGULATING EQUIPMENT - CITY GATE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 37-S0.5
NET SALVAGE PERCENT.. -15

1956 1,149.55 1,217 1,071 251 2.94 85
1963 12,120.81 11,946 10,516 3,423 5.29 647
1964 1.00 1 1
1966 6,195.92 5,910 5,203 1,922 6.31 305
1970 369.61 336 296 129 7.71 17
1977 833.57 692 609 350 10.28 34
1978 475.08 389 342 204 10.67 19
1980 8,118.61 6,447 5,675 3,661 11.45 320
1986 7,485.15 5,365 4,723 3,885 13.94 279
1991 5,480.56 3,543 3,119 3,184 16.20 197
1992 9,168.83 5,791 5,098 5,446 16.68 326
1994 59,397.89 35,704 31,431 36,877 17.66 2,088
1997 2,205.95 1,220 1,074 1,463 19.21 76
1998 87,203.31 46,754 41,158 59,126 19.75 2,994
2001 80,103.16 38,740 34,103 58,016 21.44 2,706
2004 45,229.95 19,330 17,017 34,997 23.25 1,505
2005 4,007.30 1,634 1,438 3,170 23.88 133
2006 42,163.71 16,355 14,398 34,090 24.52 1,390
2007 445,441.39 163,646 144,060 368,198 25.18 14,623
2008 103,589.92 35,867 31,574 87,554 25.86 3,386
2010 201,258.09 60,864 53,580 177,867 27.27 6,522
2011 2,618.57 732 644 2,367 28.01 85
2012 7,644.17 1,958 1,724 7,067 28.76 246
2014 176,742.55 36,695 32,303 170,951 30.32 5,638
2015 475,503.33 86,754 76,371 470,458 31.13 15,113
2016 76,250.03 11,921 10,494 77,194 31.97 2,415
2017 147,440.85 19,109 16,822 152,735 32.83 4,652
2018 104,527.98 10,689 9,410 110,797 33.71 3,287
2019 508,393.21 37,763 33,243 551,409 34.61 15,932
2020 425,367.61 19,171 16,877 472,296 35.55 13,285
2021 303,508.35 4,621 4,068 344,967 36.51 9,449

3,349,996.01 691,164 608,442 3,244,054 107,754

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 30.1 3.22
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-278
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 758 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 380.00 SERVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 52-R3
NET SALVAGE PERCENT.. -25

1971 50,257.69 49,267 61,728 1,094 11.22 98
1972 309,527.82 299,708 375,512 11,398 11.72 973
1973 277,620.60 265,273 332,367 14,659 12.25 1,197
1974 253,241.03 238,692 299,063 17,488 12.79 1,367
1975 169,777.52 157,738 197,634 14,588 13.35 1,093
1976 196,630.73 179,947 225,460 20,328 13.93 1,459
1977 220,437.09 198,606 248,838 26,708 14.52 1,839
1978 245,598.50 217,674 272,729 34,269 15.13 2,265
1979 127,894.01 111,415 139,595 20,273 15.76 1,286
1980 291,653.17 249,589 312,716 51,850 16.40 3,162
1981 233,129.85 195,806 245,330 46,082 17.06 2,701
1982 266,380.84 219,445 274,948 58,028 17.73 3,273
1983 197,107.39 159,154 199,408 46,976 18.41 2,552
1984 447,708.00 353,969 443,497 116,138 19.11 6,077
1985 547,405.08 423,452 530,553 153,703 19.82 7,755
1986 772,726.67 584,191 731,947 233,961 20.55 11,385
1987 1,105,140.92 816,105 1,022,518 358,908 21.28 16,866
1988 1,244,966.36 896,920 1,123,773 432,435 22.03 19,629
1989 1,454,656.76 1,021,405 1,279,744 538,577 22.79 23,632
1990 1,574,644.22 1,076,506 1,348,781 619,524 23.56 26,296
1991 1,660,201.30 1,103,868 1,383,064 692,188 24.34 28,438
1992 2,010,356.57 1,298,514 1,626,940 886,006 25.13 35,257
1993 2,526,476.25 1,583,311 1,983,770 1,174,325 25.93 45,288
1994 2,740,316.74 1,663,955 2,084,810 1,340,586 26.74 50,134
1995 2,615,694.51 1,536,721 1,925,396 1,344,222 27.56 48,774
1996 2,865,226.72 1,626,159 2,037,455 1,544,078 28.39 54,388
1997 2,809,936.20 1,538,019 1,927,022 1,585,398 29.23 54,239
1998 2,511,889.28 1,323,577 1,658,342 1,481,520 30.08 49,253
1999 2,661,627.89 1,348,081 1,689,044 1,637,991 30.93 52,958
2000 2,676,674.54 1,299,726 1,628,459 1,717,384 31.80 54,006
2001 2,081,076.73 966,998 1,211,576 1,389,770 32.67 42,540
2002 2,324,505.01 1,030,395 1,291,007 1,614,624 33.56 48,112
2003 2,644,621.32 1,115,700 1,397,888 1,907,889 34.45 55,381
2004 2,739,063.51 1,096,276 1,373,551 2,050,278 35.35 57,999
2005 1,661,530.55 629,055 788,159 1,288,754 36.25 35,552
2006 2,589,995.49 923,916 1,157,597 2,079,897 37.16 55,971
2007 2,050,585.55 686,152 859,697 1,703,535 38.08 44,736
2008 1,187,980.96 370,962 464,787 1,020,189 39.01 26,152
2009 1,741,379.18 504,826 632,509 1,544,215 39.94 38,663
2010 822,891.98 219,969 275,605 753,010 40.88 18,420
2011 2,518,520.11 615,715 771,445 2,376,705 41.83 56,818
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-279
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 759 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 380.00 SERVICES

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 52-R3
NET SALVAGE PERCENT.. -25

2012 614,881.32 136,281 170,750 597,852 42.78 13,975
2013 2,754,150.93 547,525 686,008 2,756,681 43.73 63,039
2014 13,517,168.61 2,375,304 2,976,077 13,920,384 44.69 311,488
2015 8,510,381.47 1,299,110 1,627,687 9,010,290 45.65 197,378
2016 6,468,475.16 836,536 1,048,116 7,037,478 46.62 150,954
2017 6,501,342.30 689,224 863,546 7,263,132 47.59 152,619
2018 12,692,003.79 1,046,456 1,311,130 14,553,875 48.57 299,647
2019 7,838,887.27 463,572 580,821 9,217,788 49.54 186,068
2020 7,527,159.13 267,779 335,507 9,073,442 50.52 179,601
2021 6,398,500.41 75,342 94,398 7,903,728 51.51 153,441

130,250,005.03 37,933,886 47,528,304 115,284,202 2,796,194

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.2 2.15
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-280
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 760 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 381.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

1960 1,122.73 1,062 722 434 2.85 152
1961 562.32 527 358 221 3.15 70
1962 2,835.24 2,632 1,790 1,130 3.45 328
1963 8,568.39 7,880 5,359 3,466 3.75 924
1964 17,764.04 16,175 11,000 7,297 4.06 1,797
1965 20,488.62 18,468 12,560 8,543 4.37 1,955
1966 21,564.33 19,235 13,081 9,130 4.69 1,947
1967 7,278.62 6,422 4,367 3,130 5.02 624
1968 18,104.97 15,798 10,744 7,904 5.35 1,477
1969 5,472.51 4,720 3,210 2,427 5.69 427
1971 30,838.69 25,974 17,664 14,100 6.38 2,210
1972 74,855.18 62,254 42,337 34,764 6.74 5,158
1973 60,811.69 49,912 33,944 28,692 7.11 4,035
1974 68,202.61 55,236 37,564 32,685 7.48 4,370
1975 47,255.28 37,742 25,667 23,006 7.86 2,927
1976 1,136.47 895 609 562 8.25 68
1977 28,092.14 21,784 14,815 14,120 8.65 1,632
1978 6,990.55 5,336 3,629 3,571 9.06 394
1979 61,497.42 46,204 31,422 31,920 9.47 3,371
1980 162,588.67 120,145 81,707 85,759 9.89 8,671
1981 1,986.03 1,442 981 1,065 10.32 103
1982 1,015.36 724 492 554 10.76 51
1983 207,478.88 145,256 98,784 114,919 11.21 10,251
1984 278,539.17 191,236 130,054 156,841 11.67 13,440
1985 16,838.69 11,328 7,704 9,640 12.14 794
1986 360,575.85 237,584 161,574 209,819 12.61 16,639
1987 72,190.53 46,525 31,640 42,716 13.10 3,261
1988 144,567.44 91,086 61,945 86,959 13.59 6,399
1989 250,600.68 154,133 104,821 153,298 14.10 10,872
1990 301,422.27 180,868 123,003 187,462 14.61 12,831
1991 406,047.39 237,316 161,392 256,837 15.14 16,964
1992 760,715.92 432,513 294,139 489,398 15.68 31,212
1993 637,996.04 352,599 239,792 417,344 16.22 25,730
1994 932,306.42 499,891 339,961 620,315 16.78 36,968
1995 1,147,041.42 596,126 405,408 776,045 17.34 44,755
1996 948,217.14 476,612 324,130 652,534 17.92 36,414
1997 1,204,129.91 584,693 397,633 842,621 18.50 45,547
1998 1,372,713.80 642,318 436,822 977,073 19.10 51,156
1999 770,231.01 346,800 235,848 557,490 19.70 28,299
2000 1,049,743.72 453,806 308,620 772,616 20.31 38,041
2001 98,094.95 40,617 27,622 73,416 20.93 3,508
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-281
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 761 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 381.00 METERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 35-R1
NET SALVAGE PERCENT.. -3

2002 1,147,307.72 453,783 308,605 873,122 21.56 40,497
2003 1,357,828.40 511,469 347,835 1,050,728 22.20 47,330
2004 3,886,265.74 1,390,711 945,782 3,057,072 22.84 133,847
2005 18,264.64 6,181 4,204 14,609 23.50 622
2006 600,921.98 191,874 130,488 488,462 24.15 20,226
2007 998,642.34 299,179 203,463 825,139 24.82 33,245
2008 863,804.05 241,745 164,404 725,314 25.49 28,455
2009 1,977,342.52 514,400 349,828 1,686,835 26.16 64,481
2010 1,486,512.00 356,962 242,759 1,288,348 26.84 48,001
2011 3,245,596.57 714,425 485,859 2,857,105 27.52 103,819
2012 2,102,504.53 420,122 285,713 1,879,867 28.21 66,638
2013 5,292,144.24 950,039 646,093 4,804,816 28.90 166,257
2014 214,236.92 34,046 23,154 197,510 29.60 6,673
2015 1,226,281.95 169,618 115,352 1,147,718 30.30 37,878
2016 28,313.26 3,325 2,261 26,902 31.01 868
2017 781,938.90 75,474 51,328 754,069 31.72 23,773
2018 445,494.24 33,561 22,824 436,035 32.44 13,441
2019 9,066,601.35 490,930 333,867 9,004,732 33.16 271,554
2020 4,999,846.46 163,301 111,056 5,038,786 33.89 148,681
2021 4,485,739.75 48,837 33,213 4,587,099 34.63 132,460

55,834,070.65 13,311,856 9,053,002 48,456,091 1,864,518

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 26.0 3.34
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-282
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 762 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 385.00 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R2.5
NET SALVAGE PERCENT.. -15

1964 19,421.01 15,686 22,334
1965 9,262.49 7,389 10,652
1966 17,369.29 13,681 19,975
1967 4,182.18 3,251 4,810
1968 5,029.87 3,856 5,784
1969 3,512.89 2,655 4,040
1970 10,615.92 7,907 12,208
1971 14,048.30 10,307 16,156
1972 4,414.90 3,189 5,019 58 24.17 2
1973 3,401.23 2,418 3,806 105 24.82 4
1974 5,698.23 3,984 6,271 282 25.48 11
1975 15.30 11 17 1 26.16
1976 14,993.20 10,123 15,933 1,309 26.84 49
1977 588.85 390 614 63 27.53 2
1978 8,031.00 5,226 8,226 1,010 28.22 36
1979 21,609.05 13,790 21,705 3,145 28.93 109
1980 46,935.13 29,363 46,217 7,758 29.64 262
1981 68,595.29 42,027 66,150 12,735 30.37 419
1982 5,544.76 3,326 5,235 1,141 31.10 37
1983 7,737.42 4,539 7,144 1,754 31.84 55
1984 4,026.98 2,309 3,634 997 32.59 31
1985 14,235.55 7,974 12,551 3,820 33.34 115
1986 11,640.26 6,364 10,017 3,369 34.10 99
1987 2,073.32 1,105 1,739 645 34.87 18
1988 13,024.24 6,763 10,645 4,333 35.65 122
1991 2,727.11 1,302 2,049 1,087 38.02 29
1992 30,120.16 13,946 21,951 12,687 38.83 327
1993 17,927.89 8,044 12,661 7,956 39.64 201
1994 10,626.05 4,614 7,262 4,958 40.46 123
1995 8,289.92 3,479 5,476 4,057 41.28 98
1996 7,983.09 3,233 5,089 4,092 42.11 97
1998 6,757.56 2,536 3,992 3,779 43.79 86
1999 1,738.79 626 985 1,015 44.64 23
2000 34,798.09 12,005 18,896 21,122 45.50 464
2001 62,472.19 20,602 32,427 39,416 46.36 850
2002 59,494.71 18,715 29,457 38,962 47.22 825
2003 66,431.18 19,863 31,264 45,132 48.10 938
2004 86,071.33 24,411 38,423 60,559 48.97 1,237
2005 4,746.81 1,272 2,002 3,457 49.85 69
2006 35,068.57 8,847 13,925 26,404 50.74 520
2007 7,238.66 1,712 2,695 5,629 51.63 109
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-283
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 763 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 385.00 INDUSTRIAL MEASURING AND REGULATING STATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R2.5
NET SALVAGE PERCENT.. -15

2008 98,147.23 21,654 34,083 78,786 52.53 1,500
2009 240,597.87 49,250 77,519 199,169 53.43 3,728
2010 95,854.16 18,095 28,481 81,751 54.33 1,505
2011 5,472.78 945 1,487 4,807 55.24 87
2012 53,854.16 8,432 13,272 48,660 56.15 867
2013 162,020.89 22,732 35,780 150,544 57.07 2,638
2014 162,381.18 20,140 31,700 155,038 57.99 2,674
2015 272,383.41 29,348 46,193 267,048 58.91 4,533
2016 142,118.46 12,974 20,421 143,015 59.84 2,390
2017 35,106.22 2,627 4,135 36,237 60.77 596
2018 207,566.46 12,083 19,019 219,682 61.71 3,560
2019 101,420.21 4,235 6,666 109,967 62.64 1,756
2020 64,794.64 1,628 2,562 71,952 63.58 1,132
2021 76,331.50 635 999 86,782 64.53 1,345

2,476,547.94 557,618 871,753 1,976,277 35,678

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.4 1.44
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-284
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 764 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 387.00 OTHER EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 18-SQUARE
NET SALVAGE PERCENT.. 0

1967 173.85 174 174
1986 365.44 365 365

539.29 539 539

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 0.0 0.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-285
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 765 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 30-R3
NET SALVAGE PERCENT.. -5

1994 1,085,967.69 861,665 888,281 251,985 7.33 34,377
1995 16,329.95 12,637 13,027 4,119 7.89 522
1999 35,202.44 24,112 24,857 12,106 10.43 1,161
2000 20,153.90 13,318 13,729 7,433 11.12 668
2001 7,552.01 4,800 4,948 2,982 11.84 252
2002 2,551.00 1,555 1,603 1,076 12.58 86
2003 2,830.67 1,651 1,702 1,270 13.34 95
2004 14,048.06 7,808 8,049 6,701 14.12 475
2006 137,595.44 68,723 70,846 73,629 15.73 4,681
2007 19,721.62 9,284 9,571 11,137 16.55 673
2008 645,750.53 284,776 293,573 384,465 17.40 22,096
2009 814,895.25 334,838 345,181 510,459 18.26 27,955
2010 154,132.15 58,586 60,396 101,443 19.14 5,300
2011 26,334.08 9,189 9,473 18,178 20.03 908
2012 126,914.57 40,289 41,534 91,726 20.93 4,383
2013 162,056.95 46,227 47,655 122,505 21.85 5,607
2014 175,631.44 44,383 45,754 138,659 22.78 6,087
2015 79,042.58 17,402 17,939 65,056 23.71 2,744
2017 44,703.25 6,853 7,065 39,873 25.62 1,556
2018 118,639.84 14,201 14,640 109,932 26.58 4,136
2019 82,049.49 7,036 7,253 78,899 27.55 2,864
2020 128,202.39 6,596 6,800 127,813 28.53 4,480
2021 210,768.55 3,614 3,725 217,582 29.51 7,373

4,111,073.85 1,879,543 1,937,601 2,379,026 138,479

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 17.2 3.37
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-286
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 766 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2019 12,222.51 6,111 6,111 6,112 2.50 2,445

12,222.51 6,111 6,111 6,112 2,445

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.5 20.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-287
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 767 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 14-L2.5
NET SALVAGE PERCENT.. +10

2006 690.43 419 510 111 4.55 24
2009 29,723.95 16,949 20,619 6,133 5.13 1,196
2010 62,284.30 34,514 41,987 14,069 5.38 2,615
2011 410,105.51 218,556 265,876 103,219 5.71 18,077
2013 265,618.96 125,163 152,262 86,795 6.67 13,013
2014 45,043.13 19,372 23,566 16,973 7.31 2,322
2015 697,144.61 267,555 325,484 301,946 8.03 37,602
2016 580,701.39 193,002 234,789 287,842 8.83 32,598
2017 158,526.17 43,923 53,433 89,241 9.69 9,210
2018 298,090.76 65,155 79,262 189,020 10.60 17,832
2019 175,280.57 27,719 33,721 124,032 11.54 10,748
2020 225,969.23 21,645 26,331 177,041 12.51 14,152
2021 336,592.19 10,818 13,160 289,773 13.50 21,465

3,285,771.20 1,044,790 1,271,000 1,686,194 180,854

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.3 5.50
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-288
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 768 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 17-L2.5
NET SALVAGE PERCENT.. +10

2006 30,432.07 17,465 27,311 78 6.16 13
2008 280,525.06 153,266 239,672 12,801 6.68 1,916
2009 50,697.03 26,732 41,803 3,824 7.04 543
2011 64,553.84 30,758 48,098 10,000 8.00 1,250
2013 136,718.14 55,733 87,153 35,893 9.30 3,859
2015 182,637.54 59,175 92,536 71,838 10.88 6,603
2016 172,011.14 47,900 74,905 79,905 11.74 6,806
2019 123,539.88 16,154 25,261 85,925 14.53 5,914
2021 140,221.03 3,712 5,805 120,394 16.50 7,297

1,181,335.73 410,895 642,544 420,659 34,201

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.3 2.90
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-289
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 769 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. +10

2006 13,427.33 7,288 6,465 5,620 6.35 885
2010 9,708.03 4,663 4,136 4,601 7.46 617
2013 12,863.27 5,202 4,615 6,962 8.81 790
2018 87,935.53 16,620 14,743 64,399 12.64 5,095
2019 94,180.71 12,926 11,467 73,296 13.56 5,405
2021 12,538.13 353 313 10,971 15.50 708

230,653.00 47,052 41,739 165,849 13,500

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.3 5.85
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-290
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 770 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 393.00 STORES EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 25-SQUARE
NET SALVAGE PERCENT.. 0

1999 8,500.00 7,650 7,650 850 2.50 340
2000 8,700.00 7,482 7,482 1,218 3.50 348
2008 3,438.47 1,857 1,857 1,581 11.50 137
2018 153.35 21 21 132 21.50 6

20,791.82 17,010 17,010 3,782 831

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.6 4.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-291
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 771 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2002 42,644.55 41,578 41,319 1,326 0.50 1,326
2003 92,514.06 85,576 85,044 7,470 1.50 4,980
2005 40,869.79 33,718 33,508 7,362 3.50 2,103
2006 110,479.39 85,622 85,090 25,389 4.50 5,642
2007 181,671.02 131,711 130,892 50,779 5.50 9,233
2008 74,892.80 50,553 50,239 24,654 6.50 3,793
2009 2,115.75 1,322 1,314 802 7.50 107
2011 8,099.70 4,252 4,226 3,874 9.50 408
2012 34,048.04 16,173 16,072 17,976 10.50 1,712
2014 125,607.39 47,103 46,810 78,797 12.50 6,304
2018 19,059.66 3,335 3,314 15,746 16.50 954
2019 18,772.77 2,347 2,332 16,441 17.50 939
2020 142,458.29 10,684 10,618 131,840 18.50 7,126
2021 69,538.83 1,738 1,727 67,812 19.50 3,478

962,772.04 515,712 512,505 450,267 48,105

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.4 5.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-292
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 772 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 395.00 LABORATORY EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2019 18,586.31 3,098 3,104 15,483 12.50 1,239

18,586.31 3,098 3,104 15,483 1,239

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.5 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-293
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 773 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-S0
NET SALVAGE PERCENT.. 0

1994 5,315.22 4,760 5,315
2006 38,518.73 22,654 39,063 544 -

43,833.95 27,414 44,378 544 -

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 0.0 0.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-294
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 774 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 397.00 COMMUNICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 2,293.81 2,217 2,216 78 0.50 78
2008 12,447.75 11,203 11,195 1,253 1.50 835
2009 30,623.99 25,520 25,503 5,121 2.50 2,048
2010 206,229.31 158,110 158,003 48,226 3.50 13,779
2011 225,434.95 157,804 157,698 67,737 4.50 15,053
2012 22,167.55 14,039 14,029 8,139 5.50 1,480
2014 8,574.78 4,287 4,284 4,291 7.50 572
2015 1,756.37 761 760 996 8.50 117
2016 28,335.13 10,390 10,383 17,952 9.50 1,890
2018 27,203.88 6,347 6,343 20,861 11.50 1,814
2019 111,985.35 18,665 18,653 93,332 12.50 7,467
2020 89,344.02 8,934 8,928 80,416 13.50 5,957

766,396.89 418,277 417,995 348,402 51,090

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 6.8 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-295
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 775 of 800
AVISTA CORPORATION
GAS PLANT - OREGON

ACCOUNT 398.00 MISCELLANEOUS EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

FULLY ACCRUED
NET SALVAGE PERCENT.. 0

2010 2,367.16 2,367 2,367

2,367.16 2,367 2,367

AMORTIZED
SURVIVOR CURVE.. 10-SQUARE
NET SALVAGE PERCENT.. 0

2021 6,732.60 337 338 6,395 9.50 673

6,732.60 337 338 6,395 673

9,099.76 2,704 2,705 6,395 673

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.5 7.40

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-296
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 776 of 800

COMMON PLANT

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-297
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 777 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 389.30 REMOVING PROPERTY OF OTHERS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R4
NET SALVAGE PERCENT.. 0

1908 1,023.98 1,024 1,024
1914 14.47 14 14
1918 65.20 65 65
1922 376.04 376 376
1924 301.36 299 168 133 0.44 133
1926 431.58 426 239 193 0.77 193
1929 0.13
1930 52.70 51 29 24 1.59 15
1937 19.14 18 10 9 3.26 3
1951 3,652.86 3,243 1,821 1,832 7.29 251
1967 19,339.06 14,677 8,241 11,098 15.67 708
2008 23,758.96 4,916 2,760 20,999 51.55 407
2009 1,685,653.07 323,123 181,423 1,504,230 52.54 28,630
2017 1,888,643.45 130,467 73,253 1,815,391 60.51 30,002

3,623,332.00 478,699 269,423 3,353,909 60,342

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 55.6 1.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-298
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 778 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 389.40 LAND EASEMENTS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 65-R4
NET SALVAGE PERCENT.. 0

1906 55.00 55 55
1907 300.00 300 300
1908 6,750.54 6,751 6,751
1910 678.56 679 679
1913 6,930.46 6,930 6,930
1914 885.27 885 885
1922 1,373.34 1,373 1,373
1925 25.00 25 25
1926 110.15 109 110
1927 2,403.14 2,368 2,403
1928 767.07 753 767
1930 904.30 882 904
1935 201.00 192 201
1936 162.66 155 163
1937 206.73 196 207
1940 264.20 248 264
1942 49.88 46 49 1 4.57
1943 103.41 96 102 1 4.85
1944 564.12 520 555 9 5.12 2
1949 1,367.59 1,229 1,311 57 6.61 9
1951 44.04 39 42 2 7.29
1952 75.00 66 70 5 7.65 1
1954 79.96 70 75 5 8.42 1
1972 813.02 573 611 202 19.20 11
1975 1,775.45 1,189 1,268 507 21.46 24
1982 12,896.86 7,516 8,014 4,883 27.12 180
2019 99,328.41 3,820 4,074 95,255 62.50 1,524

139,115.16 37,065 38,188 100,928 1,752

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 57.6 1.26
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-299
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 779 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R2
NET SALVAGE PERCENT.. -10

1924 137.47 151 151
1933 75,259.99 80,915 43,004 39,782 1.13 35,205
1937 1,689.89 1,777 944 915 2.20 416
1938 92.45 97 52 50 2.48 20
1940 25.93 27 14 15 3.04 5
1943 460.10 467 248 258 3.91 66
1947 326.02 322 171 188 5.07 37
1949 581.30 567 301 338 5.65 60
1954 918.45 866 460 550 7.15 77
1956 956.19 888 472 580 7.78 75
1957 103,854.39 95,733 50,879 63,361 8.10 7,822
1958 282.24 258 137 173 8.43 21
1959 12,745.89 11,561 6,144 7,876 8.77 898
1962 204.00 180 96 128 9.83 13
1963 1,677.64 1,469 781 1,064 10.21 104
1964 88.66 77 41 57 10.59 5
1967 32,605.47 27,394 14,559 21,307 11.81 1,804
1969 206.61 170 90 137 12.68 11
1970 1,717.31 1,393 740 1,149 13.13 88
1972 7,668.67 6,062 3,222 5,214 14.07 371
1974 535,343.23 411,508 218,704 370,174 15.06 24,580
1975 8,929.63 6,764 3,595 6,228 15.57 400
1976 270,984.77 202,160 107,442 190,641 16.09 11,848
1978 39,157.70 28,282 15,031 28,042 17.17 1,633
1979 248,643.18 176,522 93,816 179,691 17.73 10,135
1980 2,038.90 1,422 756 1,487 18.30 81
1981 19,743.21 13,517 7,184 14,534 18.88 770
1982 101,810.42 68,360 36,331 75,660 19.48 3,884
1983 37,879.94 24,934 13,252 28,416 20.08 1,415
1984 58,829.15 37,921 20,154 44,558 20.70 2,153
1985 322,123.02 203,247 108,020 246,315 21.32 11,553
1986 74,562.00 45,996 24,446 57,572 21.96 2,622
1987 841,672.43 507,360 269,647 656,193 22.60 29,035
1988 65,506.24 38,536 20,481 51,576 23.26 2,217
1989 206,820.53 118,620 63,043 164,460 23.93 6,873
1990 355,735.93 198,785 105,648 285,662 24.60 11,612
1991 166,359.80 90,437 48,065 134,931 25.29 5,335
1992 384,202.56 203,028 107,903 314,720 25.98 12,114
1993 1,845,236.30 946,274 502,917 1,526,843 26.69 57,207
1994 259,051.00 128,800 68,453 216,503 27.40 7,902
1995 130,939.89 63,000 33,483 110,551 28.13 3,930
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-300
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 780 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 390.10 STRUCTURES AND IMPROVEMENTS - COMPANY

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 50-R2
NET SALVAGE PERCENT.. -10

1996 236,676.26 110,073 58,501 201,843 28.86 6,994
1997 406,842.56 182,591 97,042 350,485 29.60 11,841
1998 1,432,690.77 619,352 329,167 1,246,793 30.35 41,080
1999 732,340.77 304,507 161,836 643,739 31.10 20,699
2000 1,981,376.95 790,292 420,017 1,759,498 31.87 55,209
2001 809,946.00 309,335 164,402 726,539 32.64 22,259
2002 205,715.82 75,037 39,880 186,407 33.42 5,578
2003 651,149.07 226,196 120,216 596,048 34.21 17,423
2004 650,833.24 214,632 114,071 601,846 35.01 17,191
2006 5,230,160.54 1,539,550 818,225 4,934,952 36.62 134,761
2007 2,753,910.31 760,960 404,428 2,624,873 37.44 70,109
2008 7,031,123.92 1,815,999 965,150 6,769,086 38.26 176,923
2009 7,875,950.08 1,890,386 1,004,684 7,658,861 39.09 195,929
2010 7,671,424.36 1,699,527 903,248 7,535,319 39.93 188,713
2011 13,487,082.75 2,738,687 1,455,531 13,380,260 40.77 328,189
2012 10,965,997.88 2,019,279 1,073,187 10,989,411 41.63 263,978
2013 16,676,105.12 2,758,895 1,466,271 16,877,445 42.48 397,303
2014 5,340,430.68 781,305 415,241 5,459,233 43.35 125,934
2015 15,620,914.39 1,986,355 1,055,689 16,127,317 44.22 364,706
2016 8,221,481.44 888,084 471,990 8,571,640 45.09 190,101
2017 3,290,784.56 291,761 155,062 3,464,801 45.97 75,371
2018 15,510,460.21 1,071,463 569,451 16,492,055 46.86 351,943
2019 21,633,465.04 1,070,857 569,129 23,227,683 47.75 486,444
2020 3,172,828.66 94,233 50,083 3,440,029 48.65 70,710
2021 1,517,725.93 15,025 7,985 1,661,514 49.55 33,532

159,324,485.81 28,000,228 14,881,363 160,375,571 3,907,317

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 41.0 2.45
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-301
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 781 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 391.00 OFFICE FURNITURE AND EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 256,717.89 248,161 246,942 9,776 0.50 9,776
2008 337,192.39 303,473 301,983 35,209 1.50 23,473
2009 730,268.77 608,555 605,566 124,703 2.50 49,881
2010 940,273.98 720,880 717,339 222,935 3.50 63,696
2011 259,501.40 181,651 180,759 78,742 4.50 17,498
2012 2,657,068.50 1,682,801 1,674,536 982,532 5.50 178,642
2013 960,770.97 544,440 541,766 419,005 6.50 64,462
2014 777,791.46 388,896 386,986 390,805 7.50 52,107
2015 1,498,940.88 649,536 646,346 852,595 8.50 100,305
2016 5,079,937.37 1,862,661 1,853,512 3,226,425 9.50 339,624
2017 2,220,387.60 666,116 662,844 1,557,544 10.50 148,338
2018 812,992.31 189,695 188,764 624,228 11.50 54,281
2019 472,970.29 78,830 78,443 394,527 12.50 31,562
2020 937,145.48 93,715 93,254 843,891 13.50 62,510
2021 633,194.75 21,104 21,001 612,194 14.50 42,220

18,575,154.04 8,240,514 8,200,041 10,375,113 1,238,375

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.4 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-302
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 782 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 391.10 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

FULLY ACCRUED
NET SALVAGE PERCENT.. 0

2012 279,566.69 279,567 279,567
2014 211,804.08 211,804 211,804

491,370.77 491,371 491,371

AMORTIZED
SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2017 13,948,925.32 12,554,033 11,793,596 2,155,330 0.50 2,155,330
2018 12,524,852.91 8,767,397 8,236,328 4,288,525 1.50 2,859,017
2019 18,305,587.61 9,152,794 8,598,380 9,707,207 2.50 3,882,883
2020 9,759,495.74 2,927,849 2,750,500 7,008,996 3.50 2,002,570
2021 6,399,601.65 639,960 601,196 5,798,406 4.50 1,288,535

60,938,463.23 34,042,033 31,980,000 28,958,463 12,188,335

61,429,834.00 34,533,404 32,471,371 28,958,463 12,188,335

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 2.4 19.84
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-303
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 783 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 391.12 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2018 4,425,214.49 3,097,650 3,097,650 1,327,564 1.50 885,043
2019 538,384.25 269,192 269,192 269,192 2.50 107,677

4,963,598.74 3,366,842 3,366,842 1,596,757 992,720

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 1.6 20.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-304
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 784 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 391.13 OFFICE FURNITURE AND EQUIPMENT - COMPUTER HARDWARE - MDM

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 5-SQUARE
NET SALVAGE PERCENT.. 0

2017 2,637,348.63 2,373,614 2,110,000 527,349 0.50 527,349

2,637,348.63 2,373,614 2,110,000 527,349 527,349

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 1.0 20.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-305
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 785 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 392.10 TRANSPORTATION EQUIPMENT - AUTOS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 11-S2.5
NET SALVAGE PERCENT.. +10

2017 41,871.94 15,040 37,685
2020 42,867.97 5,261 87,272 48,691 -

84,739.91 20,301 124,957 48,691 -

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 0.0 0.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-306
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 786 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 392.20 TRANSPORTATION EQUIPMENT - LIGHT TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 14-L2.5
NET SALVAGE PERCENT.. +10

1998 16,650.05 12,031 14,985
2001 90,955.75 61,980 81,860
2003 2,942.83 1,915 2,649
2006 97,978.37 59,522 88,181
2008 16,755.25 9,780 15,080
2009 148,641.04 84,757 133,777
2010 358,481.88 198,649 322,634
2011 162,768.49 86,744 146,492
2012 281,196.39 142,085 253,077
2013 786,058.26 370,401 707,452
2014 465,025.84 199,996 408,310 10,213 7.31 1,397
2015 362,269.38 139,034 283,850 42,192 8.03 5,254
2016 379,910.00 126,267 257,786 84,133 8.83 9,528
2017 354,741.71 98,290 200,668 118,600 9.69 12,239
2018 172,051.50 37,606 76,776 78,070 10.60 7,365
2019 284,720.28 45,025 91,923 164,325 11.54 14,240
2020 380,542.40 36,451 74,418 268,070 12.51 21,428
2021 229,361.83 7,371 15,048 191,378 13.50 14,176

4,591,051.25 1,717,904 3,174,966 956,980 85,627

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.2 1.87
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-307
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 787 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 392.30 TRANSPORTATION EQUIPMENT - MEDIUM TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 17-L2.5
NET SALVAGE PERCENT.. +10

2000 8,592.99 5,486 7,734
2006 116,501.39 66,858 104,851
2009 59,345.33 31,292 53,411
2010 83,203.39 41,935 74,883
2012 506,162.73 224,826 455,546
2014 268,332.85 98,590 207,943 33,557 10.06 3,336
2016 29,303.04 8,160 17,211 9,162 11.74 780
2017 61,375.64 14,167 29,881 25,357 12.64 2,006
2018 128,029.26 23,248 49,034 66,192 13.57 4,878
2019 134,994.38 17,652 37,231 84,264 14.53 5,799
2020 184,739.40 14,573 30,736 135,529 15.51 8,738

1,580,580.40 546,787 1,068,461 354,061 25,537

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 13.9 1.62
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-308
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 788 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 392.40 TRANSPORTATION EQUIPMENT - HEAVY TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 20-R4
NET SALVAGE PERCENT.. +10

2010 120,321.54 60,101 16,007 92,282 8.90 10,369
2019 306,044.75 34,430 9,170 266,270 17.50 15,215

426,366.29 94,531 25,177 358,552 25,584

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 14.0 6.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-309
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 789 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 392.50 TRANSPORTATION EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. +10

1971 1,227.50 1,105 1,105
1979 7,170.14 6,223 6,453
1980 23,661.61 20,324 21,295
1981 1,319.36 1,120 1,187
1982 12,384.93 10,394 11,146
1984 9,647.63 7,901 8,683
1985 29,525.51 23,882 26,573
1988 17,030.72 13,239 15,328
1990 7,136.83 5,387 6,423
1992 382.24 280 344
1993 33,842.88 24,348 30,459
1994 2,000.00 1,414 1,800
1995 2,217.04 1,539 1,995
1996 1,573.39 1,072 1,416
1997 4,162.13 2,779 3,746
1999 10,868.08 6,957 9,781
2002 4,370.47 2,611 3,933
2006 69,135.25 37,527 62,222
2008 15,781.45 8,123 14,203
2009 5,031.64 2,508 4,528
2010 49,283.20 23,674 44,355
2012 91,472.81 39,671 82,326
2013 35,349.35 14,297 29,985 1,829 8.81 208
2014 37,056.96 13,695 28,722 4,629 9.43 491
2015 101,257.45 33,377 70,001 21,131 10.14 2,084
2017 68,593.75 16,360 34,311 27,423 11.76 2,332
2018 339,245.35 64,117 134,471 170,850 12.64 13,517
2019 27,121.55 3,722 7,806 16,603 13.56 1,224
2020 69,199.45 5,799 12,162 50,118 14.51 3,454
2021 38,802.38 1,091 2,288 32,634 15.50 2,105

1,115,851.05 394,536 679,047 325,219 25,415

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.8 2.28
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-310
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 790 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 392.60 TRANSPORTATION EQUIPMENT - AIRPLANE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 12-S1.5
NET SALVAGE PERCENT.. +30

2017 369,037.76 89,983 258,326
2018 6,197,768.05 1,203,916 3,566,044 772,394 8.67 89,088

6,566,805.81 1,293,899 3,824,370 772,394 89,088

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.7 1.36
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-311
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 791 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 393.00 STORES EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 25-SQUARE
NET SALVAGE PERCENT.. 0

1997 3,205.58 3,141 3,141 65 0.50 65
1998 60,655.10 57,016 57,010 3,645 1.50 2,430
1999 45,928.15 41,335 41,331 4,597 2.50 1,839
2000 1,664.83 1,432 1,432 233 3.50 67
2002 10,804.60 8,428 8,427 2,378 5.50 432
2003 28,759.23 21,282 21,280 7,479 6.50 1,151
2004 32,776.00 22,943 22,941 9,835 7.50 1,311
2005 61,940.42 40,881 40,877 21,063 8.50 2,478
2006 3,843.34 2,383 2,383 1,460 9.50 154
2007 7,145.39 4,144 4,144 3,001 10.50 286
2008 90,577.25 48,912 48,907 41,670 11.50 3,623
2009 329,970.49 164,985 164,967 165,003 12.50 13,200
2010 304,038.18 139,858 139,843 164,195 13.50 12,163
2011 312,295.71 131,164 131,150 181,146 14.50 12,493
2012 122,946.25 46,720 46,715 76,231 15.50 4,918
2014 1,107,667.58 332,300 332,265 775,403 17.50 44,309
2015 750,536.62 195,140 195,119 555,418 18.50 30,023
2018 1,026,662.49 143,733 143,718 882,944 21.50 41,067
2019 476,621.26 47,662 47,657 428,964 22.50 19,065
2020 190,105.17 11,406 11,405 178,700 23.50 7,604
2021 374,243.86 7,485 7,484 366,760 24.50 14,970

5,342,387.50 1,472,350 1,472,196 3,870,192 213,648

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 18.1 4.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-312
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 792 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 394.00 TOOLS, SHOP AND GARAGE EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 20-SQUARE
NET SALVAGE PERCENT.. 0

2002 3,841.74 3,746 3,747 95 0.50 95
2003 30,344.18 28,068 28,074 2,270 1.50 1,513
2004 42,743.60 37,401 37,409 5,335 2.50 2,134
2005 198,190.69 163,507 163,541 34,650 3.50 9,900
2006 296,486.65 229,777 229,825 66,662 4.50 14,814
2007 372,625.57 270,154 270,211 102,415 5.50 18,621
2008 573,874.49 387,365 387,447 186,427 6.50 28,681
2009 1,095,420.00 684,638 684,782 410,638 7.50 54,752
2010 1,625,577.68 934,707 934,904 690,674 8.50 81,256
2011 1,165,626.99 611,954 612,083 553,544 9.50 58,268
2012 2,070,887.36 983,671 983,878 1,087,009 10.50 103,525
2014 3,005,839.69 1,127,190 1,127,427 1,878,413 12.50 150,273
2015 1,952,192.52 634,463 634,596 1,317,597 13.50 97,600
2016 4,314.88 1,187 1,187 3,128 14.50 216
2017 21,623.18 4,865 4,866 16,757 15.50 1,081
2018 1,348,256.50 235,945 235,995 1,112,262 16.50 67,410
2019 686,866.44 85,858 85,876 600,990 17.50 34,342
2020 120,473.34 9,036 9,038 111,435 18.50 6,024
2021 2,273,977.94 56,849 56,861 2,217,117 19.50 113,698

16,889,163.44 6,490,381 6,491,747 10,397,417 844,203

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 12.3 5.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-313
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 793 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 395.00 LABORATORY EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 17,920.97 17,324 17,262 659 0.50 659
2008 164,618.88 148,157 147,627 16,992 1.50 11,328
2009 70,497.51 58,748 58,538 11,960 2.50 4,784
2018 911,816.91 212,754 211,993 699,824 11.50 60,854
2019 301,035.10 50,174 49,994 251,041 12.50 20,083
2020 41,901.57 4,190 4,175 37,726 13.50 2,795

1,507,790.94 491,347 489,589 1,018,202 100,503

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 10.1 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-314
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 794 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 396.30 POWER OPERATED EQUIPMENT - MEDIUM TRUCKS

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-L2
NET SALVAGE PERCENT.. 0

1995 59,501.89 45,891 59,502

59,501.89 45,891 59,502

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 0.0 0.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-315
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 795 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 396.50 POWER OPERATED EQUIPMENT - OTHER

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. IOWA 16-S0
NET SALVAGE PERCENT.. 0

1958 3,503.28 3,503 3,503
1980 10,587.37 10,587 10,587
1981 26,435.30 26,435 26,435
1982 10,427.41 10,427 10,427
1984 45,392.01 45,392 45,392
1985 10,913.78 10,914 10,914
1986 36,367.74 36,368 36,368
1994 30,323.12 27,158 30,323
1995 57,695.72 50,304 57,696
1996 56,442.55 47,835 56,443
1997 947.00 780 947
1999 12,070.69 9,340 11,794 277 3.62 77
2000 51,974.17 38,916 49,140 2,834 4.02 705
2001 551,387.79 398,720 503,470 47,918 4.43 10,817
2007 119,111.71 66,703 84,227 34,885 7.04 4,955
2008 304,623.18 161,639 204,104 100,519 7.51 13,385
2009 67,934.94 34,010 42,945 24,990 7.99 3,128
2010 43,821.86 20,596 26,007 17,815 8.48 2,101
2011 142,158.36 62,282 78,644 63,514 8.99 7,065
2014 100,010.96 33,692 42,543 57,468 10.61 5,416
2018 60,491.72 10,813 13,654 46,838 13.14 3,565
2019 142,750.60 19,003 23,995 118,756 13.87 8,562
2020 8,388.90 703 888 7,501 14.66 512
2021 36,926.39 1,108 1,399 35,527 15.52 2,289

1,930,686.55 1,127,228 1,371,845 558,842 62,577

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 8.9 3.24
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-316
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 796 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 397.00 COMMUNICATION EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2007 460,183.71 444,846 443,780 16,404 0.50 16,404
2008 3,834,434.88 3,450,991 3,442,718 391,717 1.50 261,145
2009 997,063.17 830,883 828,891 168,172 2.50 67,269
2010 1,247,391.71 956,338 954,045 293,347 3.50 83,813
2011 860,440.48 602,308 600,864 259,576 4.50 57,684
2012 17,760,630.90 11,248,340 11,221,373 6,539,258 5.50 1,188,956
2013 566,591.69 321,071 320,301 246,291 6.50 37,891
2014 2,299,849.05 1,149,925 1,147,168 1,152,681 7.50 153,691
2015 3,488,662.10 1,511,742 1,508,118 1,980,544 8.50 233,005
2016 11,677,920.85 4,281,943 4,271,677 7,406,244 9.50 779,605
2017 7,960,917.54 2,388,275 2,382,550 5,578,368 10.50 531,273
2018 7,093,925.27 1,655,226 1,651,258 5,442,667 11.50 473,275
2019 9,091,677.07 1,515,310 1,511,677 7,580,000 12.50 606,400
2020 11,803,617.89 1,180,362 1,177,532 10,626,086 13.50 787,117
2021 14,261,565.90 475,338 474,198 13,787,368 14.50 950,853

93,404,872.21 32,012,898 31,936,150 61,468,722 6,228,381

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 9.9 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-317
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 797 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 397.12 COMMUNICATION EQUIPMENT - AMI

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 15-SQUARE
NET SALVAGE PERCENT.. 0

2018 6,909,282.92 1,612,143 1,608,107 5,301,176 11.50 460,972
2020 37,188.64 3,719 3,710 33,479 13.50 2,480
2021 584,040.54 19,466 19,417 564,623 14.50 38,940

7,530,512.10 1,635,328 1,631,234 5,899,278 502,392

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 11.7 6.67
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-318
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 798 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 397.20 COMMUNICATION EQUIPMENT - PORTABLE

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 10-SQUARE
NET SALVAGE PERCENT.. 0

2012 1,666,734.57 1,583,398 1,506,932 159,803 0.50 159,803
2015 22,397.29 14,558 13,855 8,542 3.50 2,441
2016 746,353.99 410,495 390,671 355,683 4.50 79,041
2018 620,616.92 217,216 206,726 413,891 6.50 63,676
2019 165,228.02 41,307 39,312 125,916 7.50 16,789
2020 292,720.71 43,908 41,788 250,933 8.50 29,522
2021 2,871.60 144 137 2,735 9.50 288

3,516,923.10 2,311,026 2,199,421 1,317,502 351,560

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 3.7 10.00
_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-319
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 799 of 800
AVISTA CORPORATION
COMMON PLANT

ACCOUNT 398.00 MISCELLANEOUS EQUIPMENT

CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL
RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2021

SURVIVOR CURVE.. 10-SQUARE
NET SALVAGE PERCENT.. 0

2013 67,265.29 57,175 57,173 10,092 1.50 6,728
2014 336,388.45 252,291 252,284 84,104 2.50 33,642
2015 11,216.06 7,290 7,290 3,926 3.50 1,122
2016 6,500.26 3,575 3,575 2,925 4.50 650
2017 4,567.50 2,055 2,055 2,512 5.50 457
2018 134,870.22 47,205 47,203 87,667 6.50 13,487
2019 122,248.74 30,562 30,561 91,688 7.50 12,225
2020 8,927.12 1,339 1,339 7,588 8.50 893
2021 15,398.14 770 770 14,628 9.50 1,540

707,381.78 402,262 402,250 305,132 70,744

COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 4.3 10.00

_____________________________________________________________________________________________
Avista Corporation
December 31, 2021IX-320
Exhibit No. 14 Case Nos. AVU-E-23-01/AVU-G-23-01 J. Spanos, Avista
Schedule 2, Page 800 of 800