2000Annual Report.pdf

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Check appropriate box:
I originat signed form
E Conformed copy
RECE[yHBo,o,"d EI
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?001 APR 30 All 9: 52
iililH0 PUBLIC
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FERC FORM NO. 2:
ANNUAL REPORT OF MAJOR NATURAL
GAS COMPANIES
This report is mandatory underthe Natural Gas Act, Sections 10(a) and 16, and 18 CFR
260.1 . Failure to report may result in criminal fines, civrl penalties and other sanctions as
provided by law. The Federal Energy Regulatory Commission does not consider this
to be of a confidential nature.
Exact Legal Name of Respondent (Company)Year of Report
Dec.31. 200C
FERC FORM NO.2 (1-e9)
INSTRUCTIONS FOR FILING THE
FERC FORM NO,2T
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GENERAL INFORMATION
l. Purpose
This form is designed to collect financial and operational information from major interstate natural gas companies subject
to the jurisdiction of the Federal Energy Regulatory Commission. This report is a nonconfidential public use form.
ll. Who Must Submit
Each Major natural gas company which meets the filing requirements of 18 CFR 260.'1 must submit this form.
NOTE: Major means having combined gas transported or stored for a fee exceeding 50 million Dth in each of the 3
previous calendar years.
lll. What and Where to Submit
(a) Submit the electronic medium in accordance with the procedures specified in 18 CFR S 385.2011 and an
original and four (4) copies of this form to:
Office of the Secretary
Federal Energy Regulatory Commission
Washington, DC 20426
Retain one copy of this report for your files.
(b) Submit immediately upon publication, four (4) copies of the latest annual report to stockholders and any annual
financial or statistical report regularly prepared and distributed to bondholders, security analysts, or industry
associations. (Do not include monthly and quarterly reports. lndicate by checking the appropriate box on page
3, List of Schedules, if the reports to stockholders will be submifted or if no annual report to stockholders is
prepared.) Mail these rePorts to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426
(c) For the CPA certification, submit with the original submission of this form, a letter or report (not applicable to
respondents classified as Class C or Class D prior to January 1, 1984) prepared in conformity with current
standards of rePorting which will:
(i) contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below
with the Commission's applicable Uniform System of Accounts (including applicable notes relating
thereto and the Chief Accountant's published accounting releases), and
FERC FORM NO.2 (12-96)Page i
(ii) be signed by independent certified public accountants or independent licensed public accountants,
certified or licensed by a regulatory authority of a State or other political subdivision of the United
States (See 18 CFR 158.10-158.12 for specific qualifications.)
ReferenceSchedules Paoes
Comparative Balance Sheet 110-113
Statement of lncome 114-116
Statement of Retained Earnings 118-119
Statement of Cash Flows 120-121
Notes to Financial Statements 122
lnsert the letter or report immediately following the cover sheet of the original and each copy of this form.
(d) Federal, State and Local Governments and other authorized users may obtain additional blank copies to meet
their requirement free of charge from:
Public Reference and Files Maintenance Branch
Washington, DC 20426
[phone]
lV. When to Submit
Submit this report form on or before April 30th of the year following the year covered by this report.
V. Where to Send Comments on Public Reporting Burden
The public reporting burden for this collection of information is estimated to average 2,475 hours per response, including
the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and
completing and reviewing the collection of information. Send comments regarding this burden estimate or any aspect of
this collection of information, including suggestions for reducing this burden, to the Federal Energy Regulatory
Commission, Washington , DC 20426 (Attention: Michael Miller, ED-12.4); and to the Office of lnformation and
Regulatory Affairs. Office of the Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the
Federal Energy Regulatory Commission).
You shall not be penalized for failure to respond to this collection of information unless the collection of information
a valid OMB control number.
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FERC FORM NO.2 (12-96)Page ii
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GENERAL INSTRUCTIONS
l. Prepare this report in conformity with the Uniform Systems of Accounts (18 CFR 201)(U.S. of A.). lnterpret all
accounting words and phrases in accordance with the U.S. of A.
ll. Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages and figures per
unit where cents are important.) The truncating of cents is allowed except on the four basic financial statements where
rounding to dollars is required. The amounts shown on all supporting pages must agree with the amounts entered on
the statements that they support. When applying thresholds to determine significance for reporting purposes, use for
balance sheet accounts the balances at the end of the current reporting year, and use the current year amounts for
statement of income accounts.
lll. Complete each question fully and accurately, even if it has been answered in a previous annual report. Enter the word
"None" where it truly and completely states the fact.
lV. For any page(s) that is not applicable to the respondent, either
(a) Enter the words "Not Applicable" on the particular page(s), or(b) Omit the page(s) and enter "NA," "NONE," or "Not Applicable" in column (d) on the List of Schedules, pages 2
and 3.
V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report" at the top of each
page is applicable only to resubmissions (see Vll. below).
Vl. lndicate negative amounts (such as decreases) by enclosing the figures in parentheses ( ).
Vll. When making revisions, resubmit the electronic medium and only those pages that have been changed from the original
submission. Submit the same number of copies as required for filing the form. lnclude with the resubmission the
ldentification and Attestation, page 1. Mail dated resubmissions to:
Chief Accountant
Federal Energy Regulatory Commission
Washington, DC 20426
Vlll. Provide a supplemental statement further explaining accounts or pages as necessary. Aftach the supplemental
statement (8 1l2by 11 inch size) to the page being supplemented. Provide the appropriate identification information,
including the title(s) of the page and the page number supplemented.
lX. Do not make references to reports of previous years or to other reports in lieu of required entries, except as specifically
authorized.
X. Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown
by the annual report of the previous year, or an appropriate explanation given as to why the different figures were used.
Xl. Report allgas volumes in MMBtu and Dth.
Xll. Respondents may submit computer printed schedules (reduced lo 8 112 x 11) instead of the schedules in the FERC
Form 2 if they are in substantially the same format.
Xlll. Report footnotes on pages 551 and 552. Sort data on page 551 by page number. Sort data on page 552 by footnote
number. The page number component of the footnote reference is the first page of a schedule whether it is a single
page schedule or a multi-page schedule. Even if a footnote appears on a later page of a mutti-page schedule the
footnote will only reference the first page of the schedule. The first page of a multi-page schedule now becomes a
prory for the entire schedule. For example, Gas Plant in Service ranges across pages 204 through 209. A footnote on
207 would contain a page reference of 2O4.
FERC FORM NO.2 (12-96)Page iii
l. Btu per cubic foot-The total heating value, expressed in Btu, produced by the combustion, at constant pressure, of the
amount of the gas which would occupy a volume of 1 cubic foot at a temperature of 60 " F if saturated with water vapor
and under a pressure equivalent to that of 30 inches of mercury at 32oF, and under standard gravitationalforce
(980.665 cm. per sec. ) with air of the same temperature and pressure as the gas, when the products of combustion
are cooled to the initial temperature of gas and air when the water formed by combustion is condensed to the liquid
state (called gross heating value or total heating value).
ll. Commission Authorization-The authorization of the Federal Energy Regulatory Commission, or any other Commission.
Name the Commission whose authorization was obtained and give date of the authorization.
lll. Dekatherm-A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
lV. Respondent-The person, corporation, licensee, agency, authority, or other legal entity or instrumentality on whose
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.S.C.717-717w1
"Sec.10(a). Every natural-gas company shallfile with the Commission such annual and other periodic or special reports as
the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the
proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made and
require from such natural-gas companies specific answers to all questions upon which the Commission may need information.
The Commission may require that such reports shall include, among other things, full information as to assets and liabilities,
capitalization, investment and reduction thereof, gross receipts, interest due and paid, depreciation, amortization, and other
reserves, costs of facilities, cost of maintenance and operation of facilities for the production, transportation, delivery, use, or
sale of natural gas, cost of renewal and replacement of such facilities, transportation, delivery, use, and sale of natural gas..."
"Sec. 16. The Commission shallhave powerto perform any and allacts, and to prescribe, issue, make, amend, and rescind
such orders, rules, and regulations as it may find necessary or appropriate to carry out the provisions of this act. Among other
things, such rules and regulations may define accounting, technical, and trade terms used in this act; and may prescribe the form
or forms of all statements declarations, applications, and reports to be filed with the Commission, the information which they
shall contain. and time within which thev shall be fi|ed..."
"Sec.21(b). Any person who willfully and knowingly violates any rule, regulation, restriction, condition, or order made or
imposed by the Commission under authority of this act, shall, in addition to any other penalties provided by law, be punished
conviction thereof by a fine of not
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FERC FORM NO.2 (12-96)Page iv
FERC FORM NO.2:
ANNUAL REPORT OF MAJOR NATURAL GAS COMPANTESI
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IDENTIFICATION
01 Exact Legal Name of Respondent
Avista Corp
02Year of Report
Dec.31. 2000
03 Previous Name and Date of Change (lf name changed duing year)
04 Address of Principal Office at End of Year (Sfreei City, State, Zp Code)
141'1 E. Mission Avenue, Spokane, WA 99202
05 Name of Contact Person
J. E. Eliassen
06 Title of Contact Person
Senior Vice President & CFO
07 Address of Contact Person (Stree4 City, State, Zip Code)
1411 E. Mission Avenue, Spokane, WA 99202
08 Telephone of Contact Person, lncluding Area Code
(509) U95-2046
09 This Report is:
EI An originat
D A Resubmission
10 Date of Report
(Mo, Da, Yi
04 /30 /2001
ATTESTATION
The undersigned officer certifies that he/she has examined the accompanying report; that to the best of his/her knowledge,
information, and beliel all statements of fact contained in the accompanying report are true and the accompanying report is a
correct statement of the business and affairs of the above named respondent in respect to each and every matter set forth
therein during the period from and including January 1 to and including December 31 of the year of the report.
11 Name
Gary G. EIy
12 Title
Chairman, Presldent & CEO
13 Signature /'-/-ry 14 Date Signed
04 /30 /2001
-/(./Title 18, U.S.e/1001, makes it a t/me for any person knowingly and willingly to make to any Agency or Department of the
United States'any false, fictitious or fraudulent statements as to any matter within its iurisdiction.
FERC FORM NO.2 (12-96)Page 1
This Page Intentionally Left Blank
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Name of Respondent This Report ls:
E nn originat
E R Resuomission
Date of Report
(Mo, Da, Y0
Year of Report
Dec.31, _
LIST OF SCHEDULES (NaturalGas Comoanv)
Enter in column (d) the terms "none," "not applicable," or "NA' as appropriate, where no information or amounts have been reported for certain pages. Omit page
where the responses are "none." "not applicable," or "NA."
Line
No.
Title of Schedule
(a)
Reference
Page No.
lh\
Date Revised
/el
Remarks
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GENERAL CORPORATE INFORMATION AND
FINANCIAL STATEMENTS
General lnformation
Control Over Respondent
Corporations Controlled by Respondent
Security Holders and Voting Powers
lmportant Changes During the Year
Comparative Balance Sheet
Statement of lncome for the Year
Statement of Retained Eamings for the Year
Statements of Cash Flows
Notes to Financial Statements
BALANCE SHEET SUPPORTING SCHEDULES
(Assets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation,
Amortization, and Depletion
Gas Plant in Service
Gas Propefi and Capacity Leased from Others
Gas Property and Capacity Leased to Others
Gas Plant Held for Future Use
Construction Work in Progress-Gas
General Description of Construction Ovefiead Procedure
Accumulated Provision for Depreciation of Gas Utility Plant
Gas Stored
lnvestments
lnvestments in Subsidiary Companies
Prepayments
Extraordinary Property Losses
Unrecovered Plant and Regulatory Study Costs
Other Regulatory Assets
Miscellaneous Defened Debits
Accumulated Defered lncome Taxes
BALANCE SHEET SUPPORTING SCHEDULES
(Liabilities and Other Credits)
Capital Stock
Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on
Capital Stock, and lnstallments Received on Capital Stock
Other Paid-in Capital
Discount on Capital Stock
Capital Stock Expense
Securities issued or Assumed and Securities Refunded or Retired During
the Year
Long-Term Debt
Unamortized Debt Expense, Premium, and Discount on Long-Term Debt
Unamortized Loss and Gain on Reacquired Debt
Reconciliation of Reported Net lncome with Taxable lncome for Federal
lncome Taxes
101
102
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107
108
110-113
114-116
118-119
120-121
122
200-201
204-209
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FERC FORM NO.2 (12-96)Page 2
This Report ls:
E nn originat
E n Resuomission
Date of Report
(Mo, Da, Yr)
Year of Report
Dec.31, _
LIST OF SCHEDULES (NaturalGas
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been reported for certain pages.
where the resDonses are "none." "not aoolicable." or "NA".
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BALANCE SHEET SUPPORTING SCHEDULES
(Liabilities and Other Credits)(Continued)
Taxes Accrued, Prepaid, and Charged During Year
Miscellaneous Cunent and Accrued Liabilities
Other Defened Credits
Accumulated Defened lncome Taxes-Other Property
Accumulated Defened lncome Taxes-Other
Other Regulatory Liabilities
INCOME ACCOUNT SUPPORTING SCHEDULES
Gas Operating Revenues
Revenues from Transportation of Gas of Others Through Gathering Facilities
Revenues from Transportation of Gas of Others Through Transmission Facilities
Revenues from Storage Gas of Others
Other Gas Revenues
Gas Operation and Maintenance Expenses
Exchange and lmbalance Transactions
Gas Used in Utility Operations
Transmission and Compression of Gas by Others
Other Gas Supply Expenses
Miscellaneous General Expenses-Gas
Depreciation, Depletion, and Amortization of Gas Plant
Particulars Concerning Certain lncome Deduction and lnterest
Charges Accounts
COMMON SECTION
Regulatory Commission Expenses
Distribution of Salaries and Wages
Charges for Outside Professional and Other Consultative Services
GAS PLANT STATISTICAL DATA
Compressor Stations
Gas Storage Projects
Transmission Lines
Transmission System Peak Deliveries
Auxiliary Peaking Facilities
Gas Account-Natural Gas
System Map
Footnote Reference
Footnote Text
Stockholders' Reports (check appropriate box)
tr Four copies will be submitted.
tr No annual report to stockholders is prepared.
262-263
268
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274-275
276-277
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300-301
302-303
304-305
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FERC FORM NO.2 (12-96)Page
Blank Page
[Next page is 101]
Name of Respondent
Avista Corp.
This Report ls:
(1) m An Original
(2) n A Resubmission
Date of Report
(Mo, Da, Yf
0413012001
Year of Report
Dec.31, -20m
GENERAL INFORMATION
2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation.
lf incorporated under a special law, give reference to such law. lf not incorporated, state that fact and give the type
of organization and the date organized.
statc of 9rasbitrgEon, rncorlroratsd uarch 15, 1889
3. lf at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of
receiver or trustee, (b) date such receiver or trustee took possession, (c) the authority by which the receivership or
trusteeship was created, and (d) date when possession by receiver or trustee ceased.
Not AIrDlicabl€
4. State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
Electric gcrvice in tbe states of washington, Idaho and l,lontana
Natural gas serrrica in the states of wasbiDgtoD, Idabo, Or€gon, aad California
5. Have you engaged as the principal accountant to audit your financial statements an accountant who is not
the principal accountant for your previous year's certified financial statements?
(1) tr Yes...Enter the date when such independent accountant was initially engaged:
(2) E No
1. Provide name and title of officer having custody of the general corporate books of account and address of
office where the general corporate books are kept, and address of office where any other corporate books of account
are kept, if different from that where the general corporate books are kept.
iI. E. Eliass€!,, S€nior Vlcc Presidcnt and Cbicf Piaancial Of,ficer
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1{11 E.
Sgokana,
ul,ssion Av€nue
rsA 99202
FEBC FORM NO.2 (ED. 12-87)PAGE 101
Name of Respondent
Avista Corp.
This Reoort ls:(1) p!An orisinat(2) nA Resubmission
uale or Hepon(Mo, Da, Yr)
0413012001
Year ol ReportDec.31, 2ooo
CORPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent
at any time during the year. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. lf control was by other means than a direct holding of voting rights, state in a footnote the manner in which control was held, naming
any intermediaries involved.
3. lf control was held jointly with one or more other interests, state the lact in a lootnote and name the other interesls.
Definitions
1. See the Uniform System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. lndirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4. Joint control is that in which neither interest can eflectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over lhe other. Joint control may exist by
mutual agreement or understanding between two or more parlies who together have control within the meaning of the definition of
control. in the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name of Company Controlled
(a)
Kind of Business
(b)
Percent Voting
Stock Owned
(c)
Footnote
Ref.
(d)
1 Avista Capital Parent company to all of the
2 Company's subsidiaries.100
3
4 Avista Advantage, lnc.Provides various energy 100
5 services, such as lnternet-
6 based specialty billing and
7 intormation services.
8
I Avista Communications, lnc.An lntegrated Communications 82
10 Provider (lCP) providing
11 local telecommunications
12 solutions and designs, builds
13 and manages metropolitan
't4 area tiber optic networks.
15
16 Avista Development, lnc.Nonoperating company which 100
17 maintains a small investment
18 portlolio of real estate and
19 other investments.
20
21 Avista Energy, lnc.Wholesale power marketing.100
22
23 Avista Fiber, lnc.Merged with Avista
24 Communications, lnc. in 2000.
25
26 Avista Laboratories, lnc Develops proton exchange 100
27 membrane (PEM) luel cell
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J... F.RM No.2 (ED.12-e6)Page 103
Name of Respondent
Avista Corp.
This Reoort ls:(1) finn Originat(2) FA Resubmission
uale oI Heoon(Mo, Da, Yi)
o413012001
Year
Dec.
of Fleport
31 ,2000
COBPORATIONS CONTROLLED BY RESPONDENT
1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent
at any time during the year. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. lf control was by other means than a direct holding of voting rights, state in a foolnote the manner in which control was held, naming
any intermediaries involved.
3. lf control was held jointly with one or more other interests, state the fact in a footnote and name the other inlerests.
Definitions
'l . See the Unilorm System of Accounts for a definition of control.
2. Direct control is that which is exercised without interposition of an intermediary.
3. lndirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
4. Joint control is that in which neither interest can effectively control or direct action without the consent of the other, as where the
voting control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by
mutual agreement or understanding between two or more parties who together have control within the meaning of the deflnition of
control in the Uniform System of Accounts, regardless of the relative voting rights of each party.
Line
No.
Name ol Company Controlled
(a)
Kind of Business
(b)
Percent Voting
Stock Owned
(c)
Footnote
Rel.
(d)
1 technology and fuel cell
2 components.
3
4 Avista Power, lnc.DevelopVowns electric 100
5 generation assets.
6
7 Avista Services, lnc.Offers productVservices to 100
8 utility customers.
9
10 Avista Turbine Power, lnc.Develops electric generation 100
I1 assets.
12
13 Avista Rathdrum, LLC Develops electric generation 100
14 assets.
15
16 Avista Ventures, lnc.lnvests in emerging business 100
17 opportunities.
18
19 Pentzer Corporation Within Avista Capital;100
20 parent company of Advanced
21 Manutacturing and
22 Development.
23
24 lnternational Retail Service Group Provides backroom supplies 100
25 for retail stores.
26 Sold in 2000.
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IFERC FORM NO.2 (ED. 12-96)Page 103.1
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1. Report below the names of all corporations, business trusts, and similar organizations, controlled directly or indirectly by respondent
at any time during the year. lf control ceased prior to end of year, give particulars (details) in a footnote.
2. lf control was by other means than a direcl holding of voting rights, state in a Iootnote the manner in which control was held, naming
any intermediaries involved.
3. lf control was held jointly with one or more other interests, state the fact in a footnote and name the other interests.
Delinitions
'l . See the Uniform System of Accounts for a definilion of control.
. Direct control is that which is exercised without interposilion of an intermediary.
lndirect control is that which is exercised by the interposition of an intermediary which exercises direct control.
. Joint control is that in which neither interest can etfectively control or direct aclion without the consent of the other, as where the
control is equally divided between two holders, or each party holds a veto power over the other. Joint control may exist by
agreement or understanding between two or more parties who together have control within the meaning of the definition of
in the Uniform System of Accounts, regardless of the relative voting rights of each party.
Name of Company Controlled
Advanced Manufacturing and Development, lnc.
'FERC FORM NO. 2 (ED. 12-96)Page
Name of Respondent
Avista Corp.
This Reoort ls:(1) 5.lAn original(2) nA Resubmission
Date o, Reoort
(Mo, Da, Yi)
0413012001
Year of Rgport
Dec.31, 2ooo
OFFICERS
1. Report below the name, title and salary for each executive officer whose salary is $50,000 or more. An "executive otficer" of a
respondent includes its presidenl, secretary, treasurer, and vice president in charge of a principal business unit, division or function
(such as sales, administration or finance), and any other person who performs similar policy making functions.
2. lf a change was made during the year in the incumbent of any position, show name and total remuneration of the previous
incumbent, and the date the change in incumbency was made.
LI'TE
No.
I rue
(a)
Name ol (Jnrcer
(b)
Iiatarvlor Yedr(c)
1 President, and Chief Executive Officer G. G. Ely 304,07i
2
3 Senior Vice President and Chief Financial Officer J. E. Eliassen 237.59S
4
5 Senior Vice President and General Counsel D. J. Meyer 239,99S
6
7 Vice President - External Flelations R. D. Fukai 192,81S
8
9 Vice President and Treasurer R. R. Peterson r37,99S
10
11 Vice President and Corporate Secretary T. L. Syms 110,11
12
l3 Vice President - Corporate Development R.D. Woodworth 140,39S
14
15 Vice President and Controller C. M. Burmeister - Smith 137,999
16
17 Vice President - lnvestor & Corporate Belations D. A. Brukardt 153,46(
18
19 Vice President K. O. Nonrvood 106.90(
20
21 Vice President S. L. Morris 136,72t
22
23 Chairman ot the Board and CEO until 11/00 T. M. Mathews 749,99S
24
25 Vice Pres. & Gen Mgr-Energy Delivery until 8/00 E. H. Turner 't62,441
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IFERC FORM NO. 2 (ED. 12-96)Page 104
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Name ot Respondent
Avista Corp.
This Reoort ls:(1) fiRn Origlnat(2) f-'lA Resubmission
Date of Report(Mo, Da, Yr)
0413012001
Year of Report
Dec.31, 2ooo
DIRECTORS
1. Report below the inlormation called for concerning each director ol the respondent who held ollice at any time during the year. lnclude in column (a), abbrevialed
titles of lhe directon who are otticers ol the respondent.
2. Designate members ol the Executive Committee by a triple asterisk and the Chairman ol lhe Executive Committee by a double aslerisk.
Ltr Ig
No,Name (a%)l lile) oI ulreclor rnnclpar Eu8less Adoress
Larry A. Stanley"'1501 E. Trent Avenue, Spokane WA 99202
2 Chairman of the Board
3
4 David A. Clack"'325 E. Sprague Avenue, Spokane WA 99202
5
6 Eugene W. Meyer"'3 Plumbridge Lane, Hilton Head lsland, SC 29928
7
I R. John Taylor'"'111 Main Street, Lewiston lD 83501
I
10 Sarah M. R. (Sally) Jewell 6750 S. 228th Skeet, Kent WA 98032
11
12 John F. Kelly 19300 Pacific Highway South, Seattle WA 98188
13
14 Bobby Schmidt 5 Trails End, Hilton Head lsland, SC 29926
15
16 Daniel J. Zaloudek 8405 S. Canton, Tulsa OK 74137
17
18 Jessie J. Knight Emerald Plaza,402 W. Broadway, Suite 1000, San Diego, CA
19 92101
2A
21 Erik J. Anderson 801 Second Ave 13th Floor, Seattle WA 98104
22
23 Kristianne Blake P.O. Box 28338, Spokane WA 99228
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
EBC FORM NO. 2 (ED. 12-ss)Page
Name o, Respondent
Avista Corp.
This Reoort ls:(1) 5]Rn originat(2) f-lA Resubmission
uale or Hepon(Mo, Da, Yr)
0413012001
Year oI Hepon
Dec.31, 2000
SECURIry HOLDERS AND VOTING POWERS
1. Give the names and addresses of the 10 security holders of the respondent who, at the date ot the latest closing of the stock book or compilation of
list ol stockholders of the respondent, prior to the end of the year had the highest voting powers in the respondent, and state the number ol votes which
each would have had the right to cast on that date if a meeting were then in order. ll any such holder held in trust, give in a footnote the known
particulars of the trust(whether voting trust, etc.) duration ot trust, and principal holders of beneliciary interests in the trust. lf the stock book was not
closed or a list of stockholders was not compiled within one year prior to the end of the year, or if since the previous compilation of a List of stockholders,
some other class of security has become vested with voting rights, then show such 10 security holders as of the close of the year. Arrange the names
of the security holders in the order of voting power, commencing with the highest. Show in column (a) the titles of officers and directors included in such
list of 10 security holders.
2. ll any security other than stock carries voting rights, explain in a footnote the circumstances whereby such security became vested with voting rights
give other important particulars (details) concerning voting rights of such security. State whether voting right are actual or contingent; if contingent,
describe the contingency.
3. lf any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the determination of corporate
action by any method explain briefly in a footnote.
4. Fumish particulars (details) concerning any options warrants, or rights outstanding at the end ol the year others to purchase securities ol the
respondent or any securities or other assets owned by the respondent, including prices, expiration dates, and other material inlormation relating to
exercise ol the options, warrants, or right the amount of such securities or assets so entitled to purchased by any otficer, director, associated company,
or ol the ten largest security holders. This instruction is inapplicable to convertible securities or to any securities substantially all of which are outstanding
in the hands of the public where the options, warrants, or rights were issued proratra basis.
1. Give the date of the latest closing of the stock
book prior to end of year, and state the purpose
of such closing:
November 21,2OO0 to pay the December 15, 2000
dividend
2. State the total number of votes cast at the
latest general meeting prior to end of year
for election o, directors ol the respondent and
number of such votes cast by proxy
Total: 39,915,924
By proxv: 39,915,924
J. LilVe me oate ano
place of such meeting
May 1 1, 2000
Spokane, Washingrton
Line
No.
Name (Title) and Address of Security
Holder
(a)
Number of Votes as of (date):
VO IING SEGUFIITIES
'1112112000
Total
Votes
(b)
Common
Stock
(c)
Preferred
Stock
(d)
Other
(e)
4 TOTAL votes of all voting securities
5 TOTAL number of security holders
6 TOTAL votes of security holders listed below
7
8 Thomas M. Matthews 88,39[88,39€
I 7023 S. Brookshire Ct.
10 Spokane, WA 99223
11
12 Duane B. Hagadone 77,641 77,64e
13 P. O. Box 6200
14 Coeur d'Alene, lD 83816-1 937
15
16 Otis Kline TH U/A Oct.15 87 70,00c 70,00c
17 Otis E. Kline Trust
t8 2625 East Southern., C-179
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IFERC FORM NO.2 (ED.12-96)Page 106
Name (Title) and Address ol Security
Holder
(a)
Harold J. White TR U/A DTD Dec. '12 91
Harold J. White & Abbie E. White Family
Spokane, WA 99212-1210
Margaret Ann Brosnan TR U/A DTD 9/13/94
Margaret Ann Brosnan Living Trust
lndependence, OH 441 31 -5548
1021 Main St. Suite 2300
312 W. Hastings Rd., Apt. 143
Spokane, WA 99218-3701
Paul Friedrich Eisen TR UIAOID 2nP7
Paul Friedrich Declaration Trust
3112 N. Jacksonville Rd.
Darlene L. Braune & Edmund W. Braune JT
Ernest C. Goshay Jr. & Marie K. Goshay
TRS U/A DTD U1U98
31 12 W. Beacon Ave.
Spokane, WA 99208-4604
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J.*" F.BM No.2 (ED.12-s6)Page 107
Name ot Hespondent
Avista Corp.
tnrs Hepon rs:(1) E An Original
(2) [ A Resubmission
uate ol Hepon
o4130t2001
Year oI Heport
Dec.31, 2000
IMPORTANT CHANGES DURING THE YEAR
Give particulars (details) concerning the matters indicated below. Make the statements explicit and precise, and number them in
accordance with the inquiries. Each inquiry should be answered. Enter *none," 'not applicable,' or'NA" where applicable. lf
information which answers an inquiry is given elsewhere in the report, make a reference to the schedule in which it appears.
1. Changes in and important additions to franchise rights: Describe the actual consideration given therefore and state from whom the
franchise rights were acquired. lf acquired without the payment of consideration, state that fact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names ol
companies involved, particulars concerning the transactions, name of the Commission authorizing the transaction, and reference to
Commission authorization.
3. Purchase or sale of an operating unit or syslem: Give a brief description of the property, and of the transactions relating thereto,
and reference to Commission authorization, if any was required. Give date journal entries called for by the Uniform System of Accounls
were submitted to the Commission.4. lmportant leaseholds (other than leaseholds for natural gas lands) that have been acquired or given, assigned or surrendered: Give
etfective dates, lengths of terms, names ol parties, rents, and other condition. State name of Commission authorizing lease and give
reference to such authorization.
5. lmportant extension or reduction of transmission or distribution system: State territory added or relinquished and date operations
began or ceased and give relerence to Commission authorization, if any was required. State also the approximate number of
customers added or lost and approximate annual revenues of each class of service. Each natural gas company must also state major
new continuing sources of gas made available to it from purchases, development, purchase contract or otherwise, giving location and
approximate total gas volumes available, period of contracts, and other parties to any such arrangements, etc.
6. Obligations incurred as a result of issuance of securities or assumption of liabilities or guarantees including issuance of short-term
debt and commercial paper having a maturity of one year or less. Give reference to FEFIC or State Commission authorization, as
appropriate, and the amount of obligation or guarantee.
7. Changes in articles of incorporation or amendments to charter: Explain the nature and purpose ol such changes or amendments.
8. State the estimated annual etfect and nature of any important wage scale changes during the year.
9. State briefly the status of any materially important legal proceedings pending at the end of the year, and the results ol any such
proceedings culminated during the year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an officer,
director, security holder reported on Page 106, voting trustee, associated company or known associate of any of these persons was a
party or in which any such person had a material interest.
11. (Reserved.)
12. lf the important changes during the year relating to the respondent company appearing in the annual report to stockholders are
applicable in every respect and furnish the data required by lnstructions 1 to 11 above, such notes may be included on this page.
PAGE lOS INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
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IFERC FORM NO.2 (ED.12-96)Page 108
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1. None2. None3. None4. None5. None6. Reference is made to Notes 2, 9, 10, 11 , '12, 13, 14, and 16 of Notes to the Financial statements, Page 123 of this
report.7. The Articles of lncorporation were restated in February 1999 due to the Compant's name change to Avista
Corporation (Avista Corp.) from the Washington Water Power Company.8. Average annualized increases for clerical, technical, and exempt personnel in 2000 was 2.9% Bargaining unit
employees were granted a 3.0% increase.9. Reference is made to Note 19 of Notes to the FinancialStatements, Page 123 of this report.
10. Reference is made to Note 19 of Notes to the Financial Statements, Page 123 of this report; specifically the
Securities Litigation paragraphs.
FORM 2 1 109
Name of Respondent
Avista Coro.
This Report is:
(1) X An Originalel A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31, 2000
IMPORTANT CHANGES DURING THE YEAR (Continued)
Name of Respondent
Avista Corp.
This Report ls:
(1) tr An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yf
0413012001
Year of Report
Dec.31, _20m
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.
Tifle of Account
(a)
Ret.
Page No.
(b)
Balance at
Beginning ol Year
(c)
Balance at
End of Year
(d)
1 UTIL]TY PLANT
2 Utility Plant (101-106, 114)200-201 2,184,698,11t 2,205,229,760
.,Construction Work in Proqress (107)200-201 30.912,'t9t 33.535,637
4 TOTAL Utility Plant (Enter Total ol lines 2 and 3)2,215,610,3't(2,238,765,397
5 (Less) Accum. Prov. lor Depr. Amort. Depl. (108, 111, 115)200-201 714,773.12(720.453,521
6 Net Utility Plant (Enter Total of line 4 less 5)1.500,837,19(1 ,518,31 1 ,876
7 Nuclear Fuel (120.1-120.4, 120.6)202-203 0
8 (Less) Accum. Prov. for Amort. of Nucl. Fuel Assemblies (120.5)202-203 0
I Net Nuclear Fuel (Enter Total of line 7 less 8)0
10 Net Utility Plant (Ent€r Total ol lines 6 and 9)1,500,837,19(1 ,s18,31 1 ,876
11 Utility Plant Adjustments (1 't6)122 0
12 Gas Stored Underoround - Noncunent (1 17)0
13 OTHER PROPEBTY AND INVESTMENTS
14 Nonutility Propertv (1 21 )221 6.950,90i 2.765,832
15 (Less) Accum. Prov. lor Depr. and Amort. (122)193.35t 197,733
16 lnveslments in Associated ComDanies (123)0
17 lnvestment in Subsidiary Companies (123.1)224-225 230,307,17(361,836,801
18 (For Cost of Account 123.1, See Footnote Page224, line 42)
19 Noncurrent Portion ol Allowances 228-229 0
20 Other lnvestments (1 24)65,527,20!57,378,993
21 Special Funds (125-128)27.493.475 18,527,208
22 TOTAL Oher Property and lnvestments (Total of lines 14-17,19-211 330,485,801 440,311,101
23 CURRENT AND ACCRUED ASSETS
24 Cash (131)-3,86s,03(-2.637.705
25 Special Deposits (1 32-134)20(1,205.000
26 Workino Fund (135)186,59(245,067
27 Temporary Cash lnvestments (136)2.O72 17.714.449
28 Notes Receivable (141)0
29 Customer Accounts Receivable (1 42)76,566,43t 203.722.326
30 Other Accounts Receivable (143)1.783.O8(3,566,418
3't (Less) Accum. Prov. for Uncollectible Acct.-Credit (144)r,599,'tl 2.535,050
32 Notes Receivable lrom Associated Comoanies (145)113,588,336
33 Accounts Receivable from Assoc. Companies (146)-129.672 930,301
34 Fuel Stock (151)227 5,318,48(1,825,797
35 Fuel Stock Expenses Undistributed (152)227 0
36 Residuals (Elec) and Extracted Products (153)227 0
37 Plant Materials and Operating Supplies (154)227 11.3U.27i 9.336,104
38 Merchandise (155)227 0
39 Other Materials and Supplies (156)227 55,64(14,826
40 Nuclear Materials Held for Sale (157)202-203t227 0
41 Allowances (158.1 and 158.2)228-229 0
42 (Less) Noncurrent Portion of Allowances 0
43 Stores Expense Undistributed (163)227 475,2O1 677,156
44 Gas Stored Underground - Current (164.1)2,982.74(5.703.917
45 Liquefied Natural Gas Stored and Held lor Processing (164.2-164.3)568,60(636,146
46 Prepavments (165)7.659.45(3,567,475
47 Advances for Gas (166-167)0
48 lnterest and Dividends Receivable (171)34,91;168,806
49 Rents Receivable (172)837.221 736,224
50 Accrued Utility Revenues (173)0
51 Miscellaneous Current and Accrued Assets (174)3/t4.501 2,320,798
52 TOTAL Current and Accrued Assets (Enter Total of lines 24 thru 51)102,605,63(360,786,391
FERC FORM NO.2 (ED. 12-941 Page 110
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Name of Bespondent
Avista Corp.
This Report ls:
(1) tr An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Y)
0419012001
Year of Report
Dec.31, g
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBlTslcontinued)
Line
No.
Tifle o, Account
(a)
Ref.
Page No.
(b)
Balance at
Beginning of Year
(c)
Balance at
End of Year
(d)
53 DEFERRED DEBITS
54 Unamortized Debt Expenses (181)15,724,491 13.713.613
55 Extraordinary Property Losses (1 82.1 )230 0
56 Unrecovered Plant and Requlatory Study Costs (182.2)230 0
57 Other Regulatory Assets (182.3)232 't74.202.42i 162.5't7,591
58 Prelim. Survev and lnvestiqation Charoes (Electric) (183)5,00i 54,219
59 Prelim. Sur. and lnvest. Charoes (Gas) (183.1, 183.2)0
60 Clearing Accounts (1 84)1,719,95{720,623
61 Temporary Facilities (1 85)0
62 Miscellaneous Delerred Debits (1 86)233 66,619,69i 64,351,530
63 Def. Losses from Disposition of Utility Plt. (187)0
64 Research, Devel. and Demonstration Expend. (188)352-353 0
65 Unamortized Loss on Reaquired Debt (189)15,397,18t 14,160,163
66 Accumulated Deferred lncome Taxes (190)234 31,811,2n 58,U7,476
67 Unrecovered Purchased Gas Costs (191)12.205.31t 41,067.83it
68 TOTAL Deferred Debits (Enter Total ol lines 54 thru 67)317.685.34.i 355,233,048
69 TOTAL Assets and Other Debits (Enter Total ol lines 10,11,12,22,52,68)2,251,613,96r 2.674.642.416
FERC FORM NO.2 (ED. 12-941 Page 111
Name of Respondent
Avista Corp.
This Report ls:
(1) B An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
o4t30t2001
Year of Report
Dec.31, 2ooo
ooMPARATTVE BALANCE SHEET (LtABtLtTlES AND OTHER CREDTTS)
Line
No.
Title of Account
(a)
Ref.
Page No.
(b)
Balance at
Beginning of Year
(c)
Balance at
End of Year
(d)
1 PROPRIETARY CAPITAL
2 Common Stock lssued (201)250-2s1 318,730,56{610,740,599
3 Preterred Stock lssued (204)250-251 306,286,35i 35,000,000
4 Capital Stock Subscribed (2O2, 2O5l 252 o
5 Stock Liability for Conversion (203, 206)252 0
6 Premium on Capital Stock (207)252 o
7 Other Paid-ln Capital (208-211)253 0
8 lnstallments Received on Capital Stock (212)252 0
I (Less) Discount on Capital Stock (213)254 0
10 (Less) Capital Stock Expense (214)254 12.324.29(11.696.211
11 Retained Earnings 1215, 215.1, 216)118-119 -20,542,66t -105,542,229
12 Unappropriated Undistributed Subsidiary Eamings (21 6.1 )1 't8-1 19 'r08.063.87l 238.484.148
13 (Less) Reaquired Capital Stock (217)250-251 0
14 TOTAL Proprieiary Capital (Enter Total of lines 2 thru 13)700.213.82!766.986.307
15 LONG-TERM DEBT
16 Bonds (221)256-257 372.200.OU 306,300,000
't7 (Lessl Reaouired Bonds (222)256-257 0
18 Advances lrom Associated Companies (223)256-257 0
19 Other Long-Term Debt (224)256-257 443.503,70(723.160.000
20 Unamortized Premium on Long-Term Debt (225)0
21 (Less) Unamortized Discount on Lono-Term Debt-Debit (226)704,09(1 12,51 1
22 TOTAL Long-Term Debt (Enter Total of lines 1 6 thru 21)814,999,61(1,029,347,489
23 OTHER NONCURRE}.IT LIABIL]TIES
24 Obligations Under Capital Leases - Noncurrent (227)0
25 Accumulated Provision for Property lnsurance (228.1)0
26 Accumulated Provision lor lnjuries and Damages (228.2)1,109,28(726.1 98
27 Accumulated Provision for Pensions and Benefits (228.3)16.685.931 15,974,659
28 Accumulated Miscellaneous Operating Provisions (228.4)0
29 Accumulated Provision for Rate Refunds (229)0
30 TOTAL OTHER Noncurrent Liabilities (Enter Total of lines 24 thru 29)17.795.211 16.700.857
31 CURREi.IT AND ACCRUED LIABILITIES
32 Notes Payable (231)0
33 Accounts Pavable (232)67,577,80t 194,750,476
34 Notes Payable to Associated Companies (233)17.624.64 0
35 Accounis Payable to Associated Companies (234)11.439.28!41,900,175
36 Customer Deposits (235)2.202.241 2,966,766
37 Taxes Accrued (236)262-263 21,184,28t -14,177,077
38 lnterest Accrued (237)14,092,53(16,584,666
39 Dividends Declared (238)-2
40 Matured Long-Term Debt (239)0
41 Matured lnterest (240)0
42 Tax Collections Payable (241)704,54i 618.174
43 Miscellaneous Curront and Accrued Liabilities (242)17.369.53I 32,705,930
44 Oblioations Under Capital Leases-Current (243)0
45 TOTAL Current & Accrued Liabilities (Enter Total of lines 32 thru 44)152,194,91(275,349,108
FERC FORM NO.2 (ED.12-89)Page 112
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Name of Respondent
Avista Corp.
This Report ls:
(1) tr An Original(2) n A Resubmission
Date of Report
(Mo, Da, Yr)
04t3012001
Year of Report
Dec.31, 2000
COMPARATIVE BALANCE SHEET (LlABlLlTlES AND OTHER CREDlTslcontinued)
Line
No.
Title of Account
(a)
Ref.
Page No.
(b)
Balance at
Beginning of Year
(c)
Balance at
End of Year
(d)
46 DEFERRED CREDITS
47 Customer Advances lor Construction (252)1.884.24"'t,438.407
48 Accumulated Deferred lnvestment Tax Credits (255)266-267 817.50(768,1 92
49 Delerred Gains from Disposition ot Utility Plant (256)0
50 Other Delerred Credits (253)269 168.4rc.95(65,943,409
51 Other Regulatory Liabilities (254)278 1.871.24t 87.615.847
52 Unamortized Gain on Reaquired Debt (257)0
53 Accumulated Deferred lncome Taxes (281-283)272-277 393,'196./141 430,492.800
54 TOTAL Deferred Credits (Enter Total of lines 47 thru 53)566,410,3q 586,258,655
55 0
56 0
57 0
58 0
59 o
60 0
61 0
62 0
63 0
64 0
65 0
66 0
67 o
68 TOTAL Liab and Other Credits (Enter Toial of lines 14,22,30,45,54)2,251 ,613,96,2,674,642,416
FERC FORM NO.2 (ED.12-89)Page 113
Name of Respondent
Avista Corp.
This Reoort ls:(1) fiAn Original(2) l-lA Resubmission
Date of Reoort(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2OOO
STATEMENT OF INCOME FOR THEYEAR
1. Report amounts for accounts 412 and 413, Revenue and Expenses from Utility Plant Leased to Others, in another Utility column (i,
k, m, o) in a similar manner to a utility department. Spread the amount(s) over Lines 02 thru 24 as appropriate. lnclude these amounts
in columns (c) and (d) totals.
2. Report amounts in account 414, Other Utility Operating income, in the same manner as accounts 412 and 413 above.
3. Report data for lines 7,9, and 10 for Natural Gas companies using accounts 404J,404.2,404.3,4O7.1 and 4O7.2.
4. Use pages 122-123 for important notes regarding the statement of income or any account thereof.
5. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount
may need to be made to the utility's customers or which may result in a material relund to the utility with respect to power or gas
purchases. State for each year affected the gross revenues or costs to which the contingency relates and the tax effects together with
an explanation of the major factors which affect the rights of the utility to retain such revenues or recover amounts paid with respect to
power and gas purchases.
6. Give concise explanations concerning significant amounts of any refunds made or received during lhe year
Line
No.
Account
(a)
(Ref.)
Page No.
(b)
TOTAL
Current Year
(c)
Prevpus Year
(d)
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)300-301 1,512,100,7/(1.115,647,466
3 Operating Expenses
4 Operation Expenses (401 )320-323 1,388,465,33i 83/,477,145
5 Maintenance Expenses (402)320-323 25,746,661 25,991,997
6 Depreciation Expense (403)336-337 s4,285,3&53,160,073
7 Amort. & Depl. ot Utility Plant (404-405)336-337 10,339,61i 9,286,375
8 Amort. ot Utility Plant Acq. Adj. (406)336-337 99,04t 99,048
I Amort. Property Losses, Unrecov Plant and Regulatory Study Costs (407)-22,86i 436,800
10 Amort. of Conversion Expenses (407)
't1 Regulatory Debits (407.3)
12 (Less) Begulatory Credits (407.4)17,747,98i
13 Taxes Oher Than lncome Taxes (408.1)262-263 47,758,67t 49,630,354
't4 lncome Taxes - Federal (409.1)262-263 -42,508,51i 17,333,80s
15 - Other (409.1)262-263 -1,s67,966 1,028,955
16 Provision for Deferred lncome Taxes (410.1)2U,272-277 43,310,22!r 6,99't,938
'17 (Less) Provision tor Deferred lncome Taxes-Cr. (41 'l .1 )2U,272-277 4,572,425 3,351,747
18 lnvestment Tax Credit Adi. - Net (41 1.4)266 -49,308 -49,308
19 (Less) Gains from Disp. of Utility Plant (41 1.6)
20 Losses from Disp. of Utility Plant (41 1.7)
21 (Less) Gains from Disposition ol Allowances (41 1.8)
22 Losses trom Disposition of Allowances (41 1.9)
23 TOTAL Utility Operating Expenses (Enter Total of lines 4 lhru 22)1,503,535,887 1,005,035,435
24 Net Util Oper lnc (Enter Tot line 2 less 23) Carry fwd to P1 'l7,line 25 8,564,883 110,612,031
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TFERC FORM NO.2 (ED.12-96)Page 114
Name of Respondent
Avista Corp.
I hrs Heoon ls:(1) fien orisinat(2) nA Resubmission
Date of ReDort(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2000
STATEMENT OF INCOME FOR THE YEAR (Continued)
resulting from settlement of any rate proceeding affecting revenues received or costs incurred for power or gas purchases, and a
summary of the adjustments made to balance sheet, income, and expense accounts.
7. lt any notes appearing in the report to stockholders are applicable to this Statement of lncome, such notes may be included on
pages 122-123.
B. Enter on pages 122-123 a concise explanation of only lhose changes in accounting methods made during the year which had an
etfect on net income, including the basis of allocations and apportionments from those used in the preceding year. Also give the
approximate dollar effect of such changes.
9. Explain in a footnote if the previous yea/s figures are different from that reported in prior reporls.
10. lf the columns are insufficient for reporting additional utility departments, supply the appropriate account titles, lines 2 to 23, and
report the information in the blank space on pages.122-123 or in a footnote.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
No.uurrent Year
(e)
Previous Year
(f)
Current Year
(s)
PrevDus Year
(h)
uurrenl Year
(i)
Frevlous Year
0)
1,287,254,639 928,163,642 224,8/,6,131 187,483,824 2
1,214.379.954 701,238,217 174,085,378 133,238,928 4
22.091.373 22,639,069 3,655,288 3,3s2,928 5
41.395,721 40,978,118 12,889,663 12,181,955 6
9,472,754 8,553,797 866,863 732,578 7
99,048 99,048 8
-22,863 436,800 o
10
11
17,747,983 1
36,009,470 40,554,0s5 11,749,208 9.076,299 13
-36,694,557 18,231 ,110 -5,813,956 -897,30s 14
-647,869 705,649 -920,097 323,306 1
27,495,895 9,545,840 15,814,330 7,446,098 16
4,244,958 3,673,631 327,467 -321,884 17
-49,308 -49.308 18
19
20
21
22
1,291,585,985 839,308,072 211,949,902 16s,727,363 23
-4.331,346 88,855,570 12,896,229 21,756,461 24
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J*" ro** No.2 (ED.12-e6)Page 115
Name of Bespondent
Avista Corp.
I nts HeDon ts:(1) fiAn Originar(2t nA Resubmission
Date ol Beoort(Mo, Da, Yi)
o413012001
Ysar of Report
Dec.31, 2000
STATEMENT OF INCOME FOH THE YEAB (Continued)
Line
No.
OTHER UTILIry OTHEB UTILITY OTHER UTILITY
uurrgnl Year
(k)
rrevpus Year
(t)
uurrenl Year
(m)
Prevlous Year
(n)
uurrenl Year
(o)
Prevous Year
(p)
2
A
5
€
7
I
c
10
11
12
1
1
15
1
17
18
1S
2A
21
zz
23
24
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TFERC FORM NO.2 (ED.12-96)Page 116
Name ol Respondent
Avista Corp.
This Reoort ls:(1) E]An orisinal(2) 1-1A Resubmission
Date of Reoort(Mo, Da, Yi)
o4t301200'l
Year ol Report
Dec.31, 2000
STATEMENT OF INCOME FOR THE YEAR (Continued)
Line
No.
Account
(a)
(Ref.)
Page No.
(b)
TOTAL
uurrenl Year
(c)
Previous Year
(d)
25 Net Utility Operating lncome (Carried forward from page 114)8.564,88i 110,612.031
2A Other lncome and Deductions
27 O,ther lncome
28 Nonutilty Operating lncome
29 Revenues From Merchandising, Jobbing and Contract Work (415)251,64 37,29i
30 (Less) Costs and Exp. of Merchandising, Job. & Contract Work (416)169,79i 145.46'i
31 Revenues From Nonutility Operations (417)285,96(3,418,4'lt
32 (Less) Expenses of Nonutility Operations (417.1)2,209,12t -208,542
33 Nonoperating Rental lncome (418)-28,42',-44.481
3r Equity in Earnings of Subsidiary Companies (418.1)119 131,479,63i -32,203,701
2C lnterest and Dividend lncome (419)8,680,32'2,979,43(
3t Allowance for Other Funds Used During Construction (419.1)604,30(1,040,16(
3i Miscellaneous Nonoperating lncome (421 )1,457,74!3,716,87t
3t Gain on Disposition of Property (421.1)r8,862,67i 614,62(
EC TOTAL Other lncome (Enter Total of lines 29 thru 38)159,214,93(-20,378,30S
4C Other lncome Deductions
41 Loss on Disposition ol Property (421 .2)42,70i 260,501
42 Miscellaneous Amortization (425)340 1,325,81r 1,339,75r
4i Miscellaneous lncome Deductions (426.1-426.5)340 5,651,'t 1 17,8n
4t TOTAL Other lncome Deductions (Total ot lines 41 thru 43)7.019.63i 1,618,13i
4t Taxes Applic. to Other lncome and Deductions
4t Taxes Other Than lncome Taxes (408.2)262-263 27,2U 110,98t
41 lncome Taxes-Federal (4O9.21 262-263 18,300,94(2,628,60t
4t lncome Taxes-Other (409.2)262-263 798,11 -3,166,741
4!Provision lor Deferred lnc. Taxes (410.2)2U,272-277 2,343,11 3,671,O72
5C (Less) Provision for Delerred lncome Taxes-Cr. (41 1.2)234,272-277 18,044,01i 1,802,16!
51 lnvestment Tax Credit Adj.-Net (41 1.5)
52 (Less) lnvestment Tax Credits (420)
5:TOTAL Taxes on Other lncome and Deduct. (Total of 46 thru 52)3,425,35(1,441,75(
54 Net Other lncome and Deductions (Enter Total lines 39, 44, 53)148,769,95i -23,438,191
55 lnterest Charges
5€lnterest on Long-Term Debt (427)61,296,18(55,939,881
51 Amort. of Debt Disc. and Expense (428)1,526,97i 1,048,672
5t Amortization of Loss on Reaquired Debt (428.1)1,882,51i 1,995,56',i
trC (Less) Amort. of Premium on Debt-Credit (429)
6((Less) Amortization of Gain on Reaquired Debt-Credit (429.1)
61 lnterest on Debt to Assoc. Companies (430)340 196,04 1,546,95(
6i Other lnterest Expense (43'l)340 2,103,69'1,612,86(
oi (Less) Allowance lor Borrowed Funds Used During Construction'Cr. (432)1,349,50i 1,000,48t
6,r N6t lnterest Charges (Enter Total of lines 56 thru 63)65,655.89r 61,143,45(
65 lncome Before Bdraordinary ltems (Total of lines 25, 54 and 64)91,678,94i 26,030,37t
66 Extraordinary ltems
67 Extraordinary lncome (434)
6t (Less) Extraordinary Deductions (435)
6S Net Extraordinary ltems (Enter Total of line 67 less line 68)
7A lncome Taxes-Federal and Other (409.3)262-263
71 Extraordinary ltems After Taxes (Enter Total of line 69 less line 70)
72 Net lncome (Enter Total of lines 65 and 71)91,678,94:26,030,37t
t."" F.RM No.2 (ED.12-s6)Page
Name ol Respondent
Avista Corp.
This Reoorl ls:(1) SllRn Orisinat
12) -A Besubmission
Date of Report(Mo, Da, Yr)
0413012001
Year of Report
Dec.31, 2ooo
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed
subsidiary eamings for the year.
2. Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
3. Stale the purpose and amount of each reservation or appropriation of retained eamings.
4. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained eamings. Follow
by credit, then debit items in that order.
5. Show dividends for each class and series of capital stock.
6. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Eamings.
7. Explain in a footnote the basis for determining the amount reserved or appropriated. lf such reservation or appropriation is to be
recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
8. lf any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
LI]IE
No.Item(a)
v(JIllra rflrrlary
\ccount Aflected
(b)
AInOUITt
(c)
UNAPPROPRIATED RETAIN ED EARN INGS (Account 21 6)
1 Balance-Beginning of Year -22,090,789
Changes
Adjustments to Retained Earnings (Account 439)
Credits 493,196
c TOTAL Credits to Retained Earnings (Acct. 439)493,196
1C Debits -40't,013
11
12
13
14
15 TOTAL Debits to Retained Eamings (Acct. 439)-401,013
1€Balance Transferred lrom lncome (Account 433 less Account 41 8.1 )-39,800,690
17 Appropriations ol Betained Eamings (Acct. 436)
18
1S
20
21
22 TOTAL Appropriations of Retained Earnings (Acct. 436)
23 Dividends Declared-Prelerred Stock (Account 437)
24 Series K -23,7U,6U
25
2e
27
2e
2e TOTAL Dividends Declared-Preferred Stock (Acct. 437)-23,7U,6U
3C Divklends Declared-Common Stock (Account 438)
31 -22,615,776
32
JJ
34
AE
3€TOTAL Dividends Declared-Common Stock (Acct. 438)-22,615,776
37 Transfers from Accl 216.1, Unapprop. Undistrib. Subsidiary Earnings 1,059,356
3t Balance - End of Year (Total 1,9,15,16,22,29,36,37)-107,090,350
APPROPBIATED RETAINED EARNINGS (Account 215)
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IFERC FOFM NO.2 (ED. 12-96)Page 118
Name of Respondent
Avista Corp.
This Reoort ls:(1) fiRn originat(2) nA Resubmission
Date of Report(Mo, Da, Yr)
0413012001
Year ol Hepon
Dec.31, 2ooo
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
1. Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed
subsidiary eamings for the year.
2. Each credit and debit during the year should be identified as to the retained eamings account in which recorded (Accounts 433, 436
- 439 inclusive). Show the contra primary account affected in column (b)
3. State the purpose and amount of each reservation or appropriation of retained earnings.
4. List first account 439, Adjustments to Retained Earnings, reflecting adjustments to lhe opening balance of retained earnings. Follow
by credit, then debit items in that order.
5. Show dividends for each class and series of capital stock.
6. Show separately the State and Federal income tax effect of items shown in account 439, Adjustments to Retained Earnings.
7. Explain in a footnote the basis for determining the amount reserved or appropriated. lf such reservation or appropriation is to be
recurrent, state the number and annual amounts to be reserved or appropriated as well as the totals eventually to be accumulated.
8. lf any notes appearing in the report to stockholders are applicable to this statement, include them on pages 122-123.
Ltne
No.Item
(a)
uonua rnmary
\ccount Affected(b)
Amounr
(c)
3S
4C
41
42
43
4A
45 TOTAL Appropriated Retained Earnings (Account 215)
APPROP. RETAINED EARNINGS - AMORT. Reserve, Federal (Account 215.1)
4e TOTAL Approp. Retained Earnings-Amort. Reserve, Federal (Acct. 215.1)1,548,121
4't TOTAL Approp. Retained Earnings (Acct.215,215.1) (Total 45,46)1,548,121
48 TOTAL Retained Eamings (Account 215,215.'1,216) (Total 38,47)-105,542,229
UNAPPROPRIATED UNDISTBIBUTED SUBSIDIARY EARNINGS (Account 21 6. 1 )
4S Balance-Beginning of Year (Debit or Credit)108,06ii!,874
50 Equity in Earnings for Year (Credit) (Account 418.1)131.479.632
51 (Less) Dividends Received (Debit)
5i Coporate expenses to Subsidiaries -1,059,358
Balance-End of Year (Total lines 49 thru 52)238.48/..148
!=r" F.RM No.2 (ED.12-s6)Page i19
Name ot Hespondent
Avista Corp.
This Reoort ls:(1) 5]An orisinal
(21 nA Resubmission
Date ot Reoort
(Mo, Da, Yi)
04/3012001
Year of Report
Dec.31, 2000
STATEMENT OF CASH FLOWS
'1. lf the notes to the cash flow statement in the respondents annual stockholders report are applicable to this statement, such notes should be included
in page 122-123. lnformation about non-cash investing and financing activities should be provided on Page 122-123. Provide also on pages 122-123 a
reconciliation between "Cash and Cash Equivalents at End o, Year'with related amounts on the balance sheet.
2. Under'Other" specify significant amounts and group others.
3. Operating Activities - Other: lnclude gains and losses pertaining to operating activities only. Gains and losses pedaining to investing and financing
activities should be reported in those activities. Show on Page 122-123 the amount o, interest paid (net of amounts capitalized) and income taxes paid.
Llne
No.
uescnplon [See tnslruclton No. c ror trxpranauon or uooes,
(a)
AINOUNIs
(b)
1 Net Cash Flow from Operating Activities:
2 Net lncome 91,678,941
3 Noncash Charges (Credits) to lncome:
4 Depreciation and Depletion 55,721,823
5 Amortization of Debt discount, premium, expense, conservation programs 5,158,894
6 regulatory assests and liabilites, etc.
7
8 Deferred lncome Taxes (Net)20,224,240
I lnvestment Tax Credit Adjustment (Net)-49,308
10 Net (lncrease) Decrease in Receivables -94,493,961
11 Net (lncrease) Decrease in lnventory
12 Net (lncrease) Decrease in Allowances lnventory 2,591,009
13 Net lncrease (Decrease) in Payables and Accrued Expenses 96,528,s48
14 Net (lncrease) Decrease in Other Regulatory Assets
15 Net lncrease (Decrease) in Other Regulatory Liabilities
16 (Less) Allowance lor Other Funds Used During Construction 604,309
17 (Less) Undistributed Earnings from Subsidiary Companies 131,47l,800
18 O,ther:-8,196,312
19 Non-Monetary Power Transactions 23,194,794
20 Power and Gas Deferrals -67,299,256
21 GainAoss on asset disposition -17,082,844
22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)-24,105,541
23
24 Cash Flows trom lnvestment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utility Plant (less nuclear fuel)-96,330,945
27 Gross Additions to Nuclear Fuel
28 Gross Additions lo Common Utility Plant
29 Gross Additions to Nonutility Plant -4,185,070
30 (Less) Allowance ror Other Funds Used During Construction -1,836,462
31 Other:
32
33 other Capital Requirements 22,372,920
34 Cash Outflows for Plant (Total of lines 26 thru 33)-76,306,633
35
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)67,649,348
38
39 lnvestments in and Advances to Assoc. and Subsidiary Companies
40 Contributions and Advances lrom Assoc. and Subsidiary Companies
41 Disposition of lnvestments in (and Advances to)
42 Associated and Subsidiary Companies 113,640,'168
43
M Purchase of lnvestment Securities (a)
45 Proceeds lrom Sales of lnvestrnent Securities (a)
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tFERC FORM NO.2 (ED.12-96)Page 120
Name of Respondent
Avista Corp.
I nts
(1)
(2)
eDort ls:
1]ln Originat
1A Resubmission
Date of Reoort(Mo, Da, Yi)
o4t3012001
Year of Report
Dec.31, 2000
STATEMENT OF CASH FLOWS
4. lnvesting Activities include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities
assumed on pages 122-123. Do not include on this statement the dollar amount of Leases capitalized per US of A General lnstruction 20; insiead
provide a reconciliation of the dollar amount of Leases capitalized with the plant cost on pages 122-123.
5. Codes used:
(a) Net proceeds or payments. (c) lnclude commercial paper.
(b) Bonds, debentures and other long-term debt. (d) ldentify separately such items as investments, lixed assets, intangibles, etc.
6. Enter on pages 122-l 23 clarifications and explanations.
LITIE
No.
UeSCrlpUOn (Uee lnSIfUCIlOn l\O. C IOr trxplanatlon AI trOoes,
(a)
AMOUNIS
(b)
46 Loans Made or Purchased
47 Collections on Loans
48
49 Net (lncrease) Decrease in Receivables
50 Net (lncrease ) Decrease in lnventory
51 Net (lncrease) Decrease in Allowances Held for Speculation
52 Net lncrease (Decrease) in Payables and Accrued Expenses
53 Other -4,558.786
54
55
56 Net Cash Provided by (Used in) lnvesting Activities
57 Total of lines 34 thru 55)-126,856,239
58
59 Cash Flows lrom Financing Activities:
60 Proceeds from lssuance of:
61 Long-Term Debt (b)224,000,000
62 Preferred Stock 1,902
63 Common Stock 2,625,167
64 Other: Less Notes Receivable ESOP 1,200,750
65
oo Net lncrease in Short-Term Debt (c)44,656,291
67 Other: Redemption Premiums 645,490
68 Financing Costs -1,312,449
69
70 Cash Provided by Outside Sources (Total 61 thru 69)271,817,151
71
72 Payments lor Retirement of:
73 Long-term Debt (b)-,t4,900,000
74 Preferred Stock -10.002,981
75 Common Stock
76 Oher: Notes Payable - Associated Companies -19,171,641
77 Miscellaneous 1.726.120
78 Net Decrease in Short-Term Debt (c)
79
80 Dividends on Preferred Stock -5,688,114
81 Dividends on Common Stock -22,615,776
82 Net Cash Provided by (Used in) Financing Activities
83 (Total of lines 70 thru 81)171,164,759
84
85 Net lncrease (Decrease) in Cash and Cash Equivalents
86 (fotal of lines22,57 and 83)20,202,979
a7
88 Cash and Cash Equivalents at Beginning of Year -3,676,168
89
90 Cash and Cash Equivalents at End of Year 16,526,811
FORM NO.2 (ED.12-96)Page 121
Name oI Hespondenl
Avista Corp.
I his Fleport ls:(1) E An Original
(2) ! A Resubmission
IJate ol Hepon
.04t30/2001
Year of Report
Dec.31, 2000
NOTES IO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the Balance Sheet, Statement of lncome for the year, Statemenl of Retained
Earnings for the year, and Statement of Cash Flows, or any account thereof. Classify the notes according to each basic statement,
providing a subheading for each statement except where a note is applicable to more than one statement.
2. Furnish particulars (details) as to any significant contingent assets or liabilities existing at end of year, including a brief explanation of
any action initiated by the lnternal Revenue Service involving possible assessment of additional income laxes of materlal amount, or of
a claim tor refund of income taxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in arrears
on cumulative preferred stock.
3. For Account 1 16, Utility Plant Adjustments, explain the origin of such amount, debils and credits during the year, and plan of
disposition contemplated, giving references to Cormmission orders or other authorizations respecting classification of amounts as plant
adjustments and requirements as to disposition thereof.
4. Where Accounts 189, Unamortized Loss on Reacquired Debt, and257, Unamortized Gain on Reacquired Debt, are not used, give
an explanation, providing the rate treatment given these items. See General lnstruction 17 of the Uniform System of Accounts.
5. Give a concise explanation of any retained earnings restrictions and state the amount of retained earnings affected by such
restrictions.
6. lf the notes to financial slatements relating to the respondent company appearing in the annual report to the stockholders are
applicable and furnish the data required by instructions above and on pages 1 14-121 , such notes may be included herein.
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.
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TFERC FORM NO.2 (EO.12-e6)Page 122
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NOTES TO FINANCIAL STATEMENTS
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Operations
Avista Corporation (Avista Corp. or the Company) operates as an energy, information and technology company with a regional utility
operation and subsidiary operations located in the Pacific Northwest. The utility portion of the Company, doing business as Avista
Utilities, is subject to state and federal price regulation. The other businesses are conducted under Avista Capital, which is the parent
company to the Company's subsidiaries.
Regulatory, political, economic and technological changes have brought about the accelerating transformation of the utility and energy
industries, presenting both opportunities and challenges. The Company's focus is to optimize its businesses and to adapt its operations
accordingly.
The Company's operations are exposed to risks, including legislative and governmental regulations, the price and supply of purchased
power, fuel and natural gas, recovery of purchased power and purchased natural gas costs, weather conditions, availability of
generation facilities, competition, technology and availability of funding. In addition, the energy business exposes the Company to the
financial, liquidity, credit and commodity price risks associated with wholesale sales and purchases.
Basis of Reporting
The financial statements are presented on a consolidated basis and, as such, include the assets, liabilities, revenues and expenses ofthe
Company and its wholly owned subsidiaries. All material intercompany transactions have been eliminated in the consolidation. The
accompanying financial statements include the Company's proportionate share of utility plant and related operations resulting from its
interests in jointly owned plants (See Note 7). The financial activity of each of the Company's lines of business is reported in the
"Schedule of Information by Business Segments." Such information is an integral part of these financial statements.
The preparation of the Company's consolidated financial statements in conformity with accounting principles generally accepted in
the United States of America necessarily requires management to make estimates and assumptions that directly affect the reported
amounts of assets, liabilities, revenues and expenses. Actual results could differ from estimates.
System of Accounts
The accounting records of the Company's utility operations are maintained in accordance with the uniform system of accounts
prescribed by the Federal Energy Regulatory Commission (FERC) and adopted by the appropriate state regulatory commissions.
Regulation
The Company is subject to state regulation in Washington, Idaho, Montana, Oregon and California. The Company is subject to
regulation by the FERC with respect to its wholesale electric transmission rates and the natural gas rates charged for the release of
capacity from the Jackson Prairie Storage Project.
Business Segments
The business segment presentation reflects the basis currently used by the Company's management to analyze performance and
determine the allocation of resources. Avista Utilities' business is managed based on the total regulated operations. The Energy
Trading and Marketing line of business has redirected its focus to a Western regional effort, but its operations are non-regulated, as
opposed to Avista Utilities' operations. The Information and Technology line of business reflects the Company's newest businesses
with operations related to internet billing services, fuel cells and telecommunications. The Avista Ventures line of business reflects
the other non-energy operations of various subsidiaries.
Operating Revenues
The Company accrues estimated unbilled revenues for electric and natural gas sales and services provided through month-end. Avista
C FORM NO.2 .1 123
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04/30/2001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Name of Respondent
Avista Corp.
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
ou3012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Energy follows the mark-to-market method of accounting for energy contracts entered into for trading and price risk management
purposes. Avista Energy recognizes revenue based on the change in the market value of outstanding derivative commodity sales
contracts, net of future servicing costs and reserves, in addition to revenue related to physical and financial contracts that have
matured.
I nters e g me nt Eliminatio ns
Intersegment eliminations represent the transactions between Avista Utilities and Avista Energy for commodities and services.
Research and Development Expenses
Company-sponsored research and development expenses related to present and future products are expensed as incurred. The
majority of the Company's research and development expenses are related to subsidiary businesses. Research and development
expenses totaled approximately $8.1 million, $3.3 million and $1.0 million in 2000, 1999 and 1998, respectively.
Othe r I ncome ( D e ductions)-net
Other income (deductions)-net is composed of the following items:
Years Ended f)ecemher 31-
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2000 1999
(Thousands of Dollars)
$r 1,824
3,4'76
20,278
$ 3,615
1,001
4,07t
r998
$9,560
r,592
t2
296
r,283
Q.949)
$_9J94_
Interest income
Capitalized interest (debt)
Gain (loss) on property dispositions
Minority interest
Capitalized interest (equity)
Other
Total
3,148 2,002604 1,040(9.665) 7.230$29661 $13-959
Earnings Per Share
Basic EPS is computed by dividing income available to common shareholders by the weighted average number of common shares
outstanding for the period. Diluted EPS reflects the potential dilution that could occur if dilutive securities, such as stock options and
convertible stock, were exercised or converted into common stock that then shared in the earnings of the Company. See Note 19 for
specific information about the Company's EPS calculations.
Utility Plant
The cost of additions to utility plant, including an allowance for funds used during construction and replacements of units of property
and betterments, is capitalized. Costs of depreciable units of property retired plus costs of removal less salvage are charged to
accumulated depreciation.
Allowance for Funds Used During Construction
The Allowance for Funds Used During Construction (AFUDC) represents the cost of both the debt and equity funds used to finance
utility plant additions during the construction period. In accordance with the uniform system of accounts prescribed by regulatory
authorities, AFUDC is capitalized as a part of the cost of utility plant and is credited curently as a noncash item to Other Income (see
Other Income (Deductions)-net above). The Company generally is permitted, under established regulatory rate practices, to recover
the capitalized AFUDC, and a fair return thereon, through its inclusion in rate base and the provision for depreciation after the related
utility plant has been placed in service. Cash inflow related to AFUDC does not occur until the related utility plant investment is
placed in service.
The effective AFUDC rate was LO.67Vo in 2000, 1999 and 1998. The Company's AFUDC rates do not exceed the maximum
allowable rates as determined in accordance with the requirements of regulatory authorities.
FERC FORM NO.2 (ED. 12.88 Page 123.1
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Name of Respondent
Avista Coro.
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Depreciation
For utility operations, depreciation provisions are estimated by a method of depreciation accounting utilizing unit rates for
hydroelectric plants and composite rates for other properties. Such rates are designed to provide for retirements of properties at the
expiration of their service lives. The rates for hydroelectric plants include annuity and interest components, in which the interest
component is 9Vo. For utility operations, the ratio of depreciation provisions to average depreciable property was 2.727o in 2000,
2.697o in 1999 and2.60?o in 1998.
The average service lives and remaining average service lives, respectively, for the following broad categories of utility property are:
electric thermal production - 35 and 16 years; hydroelectric production - 100 and 78 years; electric transmission - 60 and 27 years;
electric distribution - 40 and 30 years; and natural gas distribution property - 44 and29 years.
Cash and Cash Equivalents
For the purposes of the Consolidated Statements of Cash Flows, the Company considers all temporary investments with an initial
maturity of three months or less to be cash equivalents.
Temporary Investments
Temporary investments consist of marketable equity securities that are classified as "available for sale. " At December 3 I , 2000 and
1999, unrealized investment losses totaled $0.7 million and $0.2 million, respectively, net of taxes, and are reflected as a component
of other comprehensive income on the consolidated Statements of Capitalization. At December 31,2000 and 1999, the canying
value of available for sale securities was $ I . I million and $9.3 million, respectively.
Inventory
Inventory consists primarily of materials and supplies, fuel stock and natural gas stored. Inventory is recorded at the lower of cost or
market, primarily using the average cost method.
Deferred Charges and Credits
The Company prepares its f,rnancial statements in accordance with the provisions of FAS No. 71, "Accounting for the Effects of
Certain Types of Regulation." A regulated enterprise can prepare its financial statements in accordance with FAS No.7l only if (i)
the enterprise's rates for regulated services are established by or subject to approval by an independent third-party regulator, (ii) the
regulated rates are designed to recover the enterprise's cost of providing the regulated services and (iii) in view of demand for the
regulated services and the level of competition, it is reasonable to assume that rates set at levels that will recover the enterprise's costs
can be charged to and collected from customers. FAS No. 71 requires a cost-based, rate-regulated enterprise to reflect the impact of
regulatory decisions in its financial statements. In certain circumstances, FAS No. 7l requires that certain costs and/or obligations
(such as incurred costs not currently recovered through rates, but expected to be so recovered in the future) be reflected in a deferral
account in the balance sheet and not be reflected in the statement of income or loss until matching revenues are recognized. If at some
point in the future the Company determines that it no longer meets the criteria for continued application of FAS No. 71 to all or a
portion of the Company's regulated operations, the Company could be required to write off its regulatory assets and could be
precluded from the future deferral in the Consolidated Balance Sheets of costs not recovered through rates at the time such costs were
incurred, even ifsuch costs were expected to be recovered in the future.
The Company's primary regulatory assets include Investment in Exchange Power, conservation programs, deferred income taxes,
unrecovered purchased gas costs, defened power costs, the provision for postretirement benefits and debt issuance and redemption
costs. Those items without a specific line on the Consolidated Balance Sheets are included in Deferred Charges - Other-net. Deferred
credits include natural gas deferrals, regulatory liabilities created when the Centralia plant was sold and the gain on the general office
building sale/leaseback which is being amortized over the life of the lease, and are included on the Consolidated Balance Sheets as
Non-current Liabilities and Deferred Credits - Other Deferred Credits.
Deferred Revenues
In December 1998, the Company received cash proceeds of $143.4 million from the monetization of a contract in which the Company
2 (ED.12 Page 123.2
Name of Respondent
Avista Coro.
This Report is:
(1) X An Originale\ A Flesubmission
Date of Report
(Mo, Da, Y0
04t3012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
assigned and transferred certain rights under a long-term power sales contract to a funding trust. The proceeds were recorded as
deferred revenue and are being amortized into revenues over the l6-year period of the long-term sales contract. Pursuant to the
WUTC order in late 2000, the Company was directed to offset the Washington jurisdiction's share of the deferred revenue by writing
down certain of the Company's assets and liabilities, such as conservation programs and a PURPA contract buyout. The balance at
December 3l, 2000 was $40.4 million, which represents the Idaho jurisdiction's share of the deferred revenue.
Power Cost Deferrals
On August 9, 2000, the WUTC approved Avista Utilities' request for deferred accounting treatment for certain power costs related to
increases in short-term power prices beginning July l, 2000 and ending June 30, 2001. The specific power costs deferred include the
changes in power costs to Avista Utilities from those included in base retail rates, related to three power cost components: the net
effect of changes in short-term wholesale market prices on short-term wholesale purchases and sales; the effect on power costs from
changes in the level of hydroelectric generation; and the net effect on power costs from changes in the level of thermal generation
(including changes in fuel prices). The defenals each month are calculated as the difference between the actual costs to Avista
Utilities associated with these three power cost components, and the level of costs included in Avista Utilities' base retail rates. The
power costs deferred are related solely to the operation of Avista Utilities' system resources to serve its system retail and wholesale
load obligations. Deferrals do not include net losses associated with wholesale trading activity incurred in the first half of 2000.
During 2000, Avista Utilities deferred a total of $33.9 million under this accounting order.
On January 24,2001, the WUTC approved a modification to the deferral mechanism to recover power supply costs associated with
meeting increased retail and wholesale system load requirements, effective December l, 2000. The WUTC also required Avista
Utilities to file a proposal by mid-March 2001 that will address the prudency of the incured power costs, the optimization of its
owned resources to the benefit of retail customers, the appropriateness of recovery of power costs through a deferral mechanism, a
proposal for cost of capital offsets to recognize the shift in risk from shareholders to ratepayers and Avista Utilities' plan to mitigate
the deferred power costs. Avista Utilities also plans to file for an extension of this deferred accounting treatment through 2001.
Power and Natural Gas Cost Adjustment Provisions
Avista Utilities has a power cost adjustment mechanism (PCA) in Idaho which allows it to modify electric rates to recover or rebate a
portion of the difference between actual and allowed net power supply costs. The PCA tracks changes in hydroelectric generation,
secondary prices, related changes in thermal generation and Public Utility Regulatory Policies Act of 1978 (PURPA) contracts. Rate
changes were triggered when the deferred balance reached $2.2 million. The new trigger is $3.0 million. The following surcharges
and rebates were in effect during 1998 through 2000: a $2.4 million (2.0Vo) rebate effective August l, 2000 scheduled to expire July
31,2001; a $2.8 millior(2.5Vo) rebate effective August I, 1999 which expired July 31,2000; a $3.1 million (2.7?o) rebate effective
February L,1999, which expired January 31,2000; a $2.7 million(2.4Vo) rebate effective June l, 1998, which expired May 31, 1999;
a $2.6 million (2.3Vo) rebate effective September l,1997, which expired August 31, 1998; and a $2.6 million (2.4Vo) rebate effective
June l, 1997, which expired May 31, 1998. Avista Utilities has filed for a $5.7 million (4.8Vo) surcharge to be effective February 1,
2001 and expire on January 31,2002. The rebate balances and the deferred balance are included in the Current Liabilities - Other and
Non-Current Liabilities and Deferred Credits - Other Defened Credits lines, respectively, on the Consolidated Balance Sheets. The
surcharge balance is included on the Consolidated Balance Sheets in Current Assets - Accounts and Notes Receivable-Net.
On January 16, 2001, Avista Utilities filed an application with the IPUC seeking proposed modifications to the existing PCA
mechanism. Due to extremely high short-term power prices, Avista Utilities is requesting to recover power supply costs associated
with meeting increased retail and wholesale system load requirements, as well as to recover replacement power costs associated with
possible thermal plant forced outages.
Under established regulatory practices, Avista Utilities is also allowed to adjust its natural gas rates from time to time to reflect
increases or decreases in the cost of natural gas purchased. Differences between actual natural gas costs and the natural gas costs
allowed in rates are deferred and charged or credited to expense when regulators approve inclusion of the cost changes in rates. In
Oregon, regulatory provisions include a sharing of benefits and risks associated with changes in natural gas prices, as well as a sharing
of benefits if certain threshold earnings levels are exceeded. The balance is included on the Consolidated Balance Sheets as
Non-current Liabilities and Deferred Credits - Other Deferred Credits.
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Name of Respondent
Avista Corp.
This Report is:
(1)X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413a12001
Year of Beport
Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Income Taxes
The Company and its eligible subsidiaries file consolidated federal income tax returns. Subsidiaries are charged or credited with the
tax effects of their operations on a stand-alone basis. The Company's federal income tax returns have been examined with all issues
resolved, and all payments made, through the 1996 return.
Sto c k- B as e d C o mp ens atio n
The Company measures compensation expense for is stock-based employee compensation using the intrinsic value method and
provides pro forma disclosures of net income and net earnings per common share as if the fair value method had been applied in
measuring compensation expense.
Equity instruments issued to non-employees for good or services are accounted for at fair value and are marked to market until service
is complete or a performance commitment date is reached.
New Accounting Standards
In June 1998, the Financial Accounting Standards Board (FASB) issued FAS No. 133, "Accounting for Derivative Instruments and
Hedging Activities", which requires that all derivative financial instruments (including certain derivative instruments embedded in
other contracts) be recognized as either assets or liabilities on a company's balance sheet at fair value. The accounting for changes in
the fair value of a derivative depends on the intended use of the derivative and the resulting designation. In June 2000, the FASB
issued FAS No. 138, which amends certain provisions of FAS No. 133 to clarify certain issues.
Avista Utilities buys and sells power under forward contracts that are considered to be derivatives. Under forward contracts, Avista
Utilities commits to purchase or sell a specified amount of capacity and energy. These contracts are generally entered into to manage
Avista Utilities' loads and resources. Avista Energy accounts for derivative commodity instruments entered into for trading purposes
using the mark-to-market method of accounting, in compliance with EITF 98-10, ,,Accounting for Energy Trading and Risk
Management Activities", with unrealized gains and losses recognized in the income statement.
The Company adopted FAS No. 133, and the corresponding amendments under FAS No. 138, on January l,2001. Based on the
Company's current interpretations of FAS No. 133, 138 and the FASB's Derivative Implementation Group (DIG), the Company
believes that the majority of its long-term purchases and sales contracts for both capacity and energy qualify as normal purchases and
sales under FAS No. 133. Some of the Company's contracts for less than one year in duration (short-term) are subject to booking
out, whereby power may not be physically delivered. The Company does not believe that these short-term contracts can be classified
as normal purchases and sales. The fair value of these specific short-term contracts will be recorded on the Company's balance sheet
as of January l, 2001. The Company received accounting orders from the WUTC and the IPUC requiring the Company to offset any
derivative assets or liabilities with a regulatory asset or liability, thus deferring the unrealized gains or losses.
On January l, 2001, the Company recorded a derivative asset of 5252.3 million and a derivative liability of $36.1 million. The
difference of $216.2 million has been recorded as a regulatory liability in accordance with the accounting treatment prescribed by the
accounting orders from the WUTC and IPUC discussed above.
Because of the complexity of derivatives and FAS No. 133, the FASB established the DIG, as mentioned above. To date, the DIG
has issued more than 100 interpretations to provide guidance in applying FAS No. 133. Certain pending issues and other
interpretations that may be issued by the DIG may change the conclusions that the Company has reached and, as a result, the
accounting treatment and financial statement impact could change in the future.
In September 2000, the FASB issued FAS No. 140, "Accounting for Transfers and Servicing of Financial Assets and Extinguishments
of Liabilities", which revises the standards for accounting for securitizations and other transfers of financial assets and collateral and
requires certain disclosures. This statement will be effective for transfers and servicing of financial assets and extinguishments of
liabilities occurring after March 31,2001. The Statement is effective for recognition and reclassification of collateral and for
disclosures relating to securitization transactions and collateral for fiscal years ending after December 15, 2000. The Company does
FERC FORM NO.2 (ED. 1 123.4
Name of Respondent
Avista Coro.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
not believe there will be a material financial statement impact resulting from adopting this statement.
In December 1999, the Securities and Exchange Commission released Staff Accounting Bulletin (SAB) No. l0l, ,,Revenue
Recognition in Financial Statements," to provide guidance on the recognition, presentation and disclosure of revenues in financial
statements. The Company adopted SAB No. l0l in the fourth quarter of 2000. There was no material impact on the Company's
Consolidated Statements of Income.
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Reclassiftcations
Certain prior year amounts have been reclassified to conform to current statement format. These reclassifications were made
comparative purposes and have not affected previously reported total net income or common shareholders' equity.
NOTE 2. ACCOUNTS RECEIVABLE SALE
In 1997, WWP Receivables Corp. (WWPRC) was incorporated as a wholly owned, bankruptcy-remote subsidiary of the Company
for the purpose of acquiring or purchasing interests in certain accounts receivable, both billed and unbilled, of the Company.
Subsequently, WWPRC and the Company have entered into an agreement whereby WWPRC can sell without recourse, on a
revolving basis, up to $80.0 million of those receivables. WWPRC is obligated to pay fees that approximate the purchaser's cost of
issuing commercial paper equal in value to the interests in receivables sold. On a consolidated basis, the amount of such fees is
included in operating expenses of the Company. At December 3I, 2000 and 1999, $80.0 million and $45.0 million, respectively, in
receivables had been sold pursuant to the agreement.
NOTE 3. ENERGY COMMODITY TRADING
The Company's energy-related businesses are exposed to risks relating to changes in certain commodity prices and counterparty
performance. In order to manage the various risks relating to these exposures, Avista Utilities utilizes electric, natural gas and related
derivative commodity instruments, such as forwards, futures, swaps and options, and Avista Energy engages in the trading of such
instruments. Avista Utilities and Avista Energy have adopted policies and procedures to manage the risks, both quantitative and
qualitative, inherent in these activities and have established a comprehensive Risk Management Committee, separate from the units
that create such risk exposure and overseen by the Audit and Finance Committee of the Company's Board of Directors, to monitor
compliance with the Company's risk management policies and procedures.
Avista Utilities
Avista Utilities sells and purchases electric capacity and energy at wholesale to and from utilities and other entities under firm
long-term contracts having terms of more than one year. In addition, Avista Utilities engages in short-term sales and purchases in the
wholesale market as part of an economic selection of resources to serve its retail and firm wholesale loads. Avista Utilities makes
continuing projections of (1) future retail and firm wholesale loads based on, among other things, forward estimates of factors such as
customer usage and weather as well as historical data and contract terms and (2) resource availability based on, among other things,
estimates of streamflows, generating unit availability, historic and forward market information and experience. On the basis of these
continuing projections, Avista Utilities makes purchases and sales of energy on a quarterly, monthly, daily and hourly basis to match
actual resources to actual energy requirements, as it operates the lowest-cost resources to serve its load requirements, and sells any
surplus at the best available price. This process includes hedging transactions.
Avista Utilities protects itself against price fluctuations on electric energy by establishing volume limits for the imbalance between
projected loads and resources and through the use of derivative commodity instruments for hedging purposes. Any imbalance is
required to remain within limits, or management action or decisions are triggered to address larger imbalance situations and limit the
exposure to market risk. Avista Energy is responsible for the daily management of gas resources to meet the requirements of Avista
Utilities customers. In addition, Avista Utilities utilizes derivative commodity instruments for hedging price risk associated with
FERC FORM NO.2 1 P 123.5
for I
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Name of Respondent
Avista Corp.
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31. 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
natural gas. The Risk Management Committee has limited the types of commodity instruments Avista Utilities may trade to those
related to electricity and natural gas commodities and those instruments are to be used for hedging price fluctuations associated with
the management of resources. Commodity instruments are not generally held by Avista Utilities for speculative trading purposes.
Gains and losses related to derivative commodity instruments which qualify as hedges are recognized in the Consolidated Statements
of Income when the underlying hedged physical transaction closes (the deferral method) and are included in the same category as the
hedged item (natural gas purchased or purchased power expense, as the case may be). At December 31, 2000, the Company had $1.0
million of derivative commodity instruments outstanding. At December 31, 1999, the Company's derivative commodity instruments
outstanding were immaterial.
Market Risk
Avista Utilities and Avista Energy manage, on a portfolio basis, the market risks inherent in their activities subject to parameters
established by the Company's Risk Management Committee. Market risks are monitored by the Risk Management Committee to
ensure compliance with the Company's stated risk management policies. Avista Utilities measures exposure to market risk through
daily evaluation of the imbalance between projected loads and resources. Avista Energy measures the risk in its portfolio on a daily
basis utilizing a value-at risk model and monitors its risk in comparison to established thresholds.
Credit Risk
Credit risk relates to the risk of loss that Avista Utilities and/or Avista Energy would incur as a result of non-performance by
counterparties of their contractual obligations to deliver energy and make financial settlements. Credit risk includes not only the risk
that a counterparty may default due to circumstances relating directly to it, but also the risk that a counterparty may default due to
circumstances which relate to other market participants which have a direct or indirect relationship with such counterparty. Avista
Utilities and Avista Energy seek to mitigate credit risk by applying specific eligibility criteria to existing and prospective
counterparties and by actively monitoring current credit exposures. However, despite mitigation efforts, defaults by counterparties
occur from time to time.
Credit risk also involves the exposure that counterparties perceive related to performance by Avista Utilities and Avista Energy to
perform deliveries and settlement of energy resource transactions. These counterparties seek assurance of performance in the form of
letters of credit, prepayment or cash deposits, and, in the case of Avista Energy, parent company performance guaranties. In periods of
price volatility, the level of exposure can change significantly, with the result that sudden and significant demands may be made
against the Company's capital resource reserves (credit facilities and cash).
Other Operating Risks
In addition to commodity price risk, Avista Utilities' commodity positions are also subject to operational and event risks including,
among others, increases in load demand, transmission or transport disruptions, fuel quality specifications and forced outages at
generating plants. Some of these factors have been addressed in the recent changes to the Washington deferred power accounting
adjustment and the Idaho PCA.
NOTE 4. PROPERTY, PLANT AND EQUIPMENT
The year-end balances of the major classifications of property, plant and equipment are detailed in the following table (thousands of
dollars):
At December 31.
Avista Utilities:
Electric production
Electric transmission
Electric distribution
CWIP and other
2000
$ 672,070
280,271
652,966
95.2t9
1999
$ 720,409
272,299
622,974
85.648
ER M NO.2 (ED. 1 123.6
I
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
o413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Electric total
Natural gas underground storage
Natural gas transmission
Natural gas distribution
CWIP and other
Natural gas total
Common plant (including CWIP)
Total Avista Utilities
Energy Trading and Marketing
Information and Technology
Avista Ventures
Total
KW of
Installed Fuel
Capacity Source
1,556,000 Coal
Ownership Plant in(?o\ Service
Construction
Accumulated Net Plant Work in
Depreciation In Service Progress
(Thousands of Dollars)
1.700.526
18,687
2,674
396,100
45.884
463.345
74.894
2,238,765
68,544
49,242
23.842
$2.380-393
r.701.330
18,418
3,t94
372,208
49.259
443.079
7t.20t
2,215,610
8,304
21,6t3
24.027
$2,?59.5.54
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NOTE 5. JOINTLY OWNED ELECTRIC FACILITIES
The Company has an investment in a jointly owned thermal generating plant. The Company provides financing for its ownership in
the project. The Company's share of related operating and maintenance expenses for plant in service is included in corresponding
accounts in the Consolidated Statements of Income. The following table indicates the Company's percentage ownership and the
extent of the Company's investment in the plant at December 3 1, 2000:
Comnanv's Current Share of
Project
Colstrip 3 & 4 t5vo $3 1 1,651 $ 140,295 $17r,356 $ -
NOTE 6. PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a pension plan covering substantially all of its regular full-time employees. Certain of the Company's subsidiaries
also participate in this plan. Individual benefits under this plan are based upon years of service and the employee's average
compensation as specified in the Plan. The Company's funding policy is to contribute annually an amount equal to the net periodic
pension cost, provided that such contributions are not less than the minimum amounts required to be funded under the Employee
Retirement Income Security Act, nor more than the maximum amounts which are currently deductible for tax purposes. Pension fund
assets are invested primarily in marketable debt and equity securities. The Company also has other plans that cover the executive
officers and key managers.
The Company provides certain health care and life insurance benefits for substantially all of its retired employees. The Company
accrues the estimated cost of postretirement benefit payments during the years that employees provide services. The Company
elected to amortize this obligation of approximately $34.5 million over a period of twenty years, beginning in 1993.
The following table sets forth the pension and health care plan disclosures:
Pension Benefits Other Benefits1999 2000 1999
(Thousands of Dollars)
Change in benefit obligation
2000
FERC FORM NO.2 (ED. 1 P 123.7
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Benefit obligation at beginning of year
Service cost
Interest cost
Amendments
Actuarial (gain)/loss
Benefits paid
Expenses paid
Benefit obligation at end of year
Change in plan assets
Fair value of plan assets
at beginning of year
Actual return on plan assets
Employer contributions
Benefits paid
Expenses paid
Fair value of plan assets at end of year
Funded status
Unrecognized net actuarial gain
Unrecognized prior service cost
Unrecognized net transition
obligation/(asset)
Accrued benefit cost
Assumptions as of December 31
Discount rate
Expected return on plan assets
$162,097
5,347
t2,7tt
7,966
( l r,860)
(970)
$l_71291
$185,564
(1,00s)
3,3M
(l 1,860)
(970)
$I-75.011
$ (2s7)
(l2,ses)
t0,679
@.843)
$170.16)
7.75?o
9.$OVo
$178,s89
5,951
11,915
(6,463)
(14,679)
(12,109)
(l.107)
$162097
$178,879
t9,902
(12,109)
( l.107)
$Ilt 565
$23,467
(38,667)
I1,651
6.929)
$19-428)
6.7570
9.0090
5.OOVo
$30,637 $32,345601 6962,407 2,t78
1,580 (2,377)(2,427) (2,20s)(37)
-_s32JSr $30-637
$15,808 $12,459(784) 3.2281,182 809(e73) (688)(37)
--
$m96 $15.808
$(17,s66) $(14,829)(5,960) (9,997)
18.399 19.933$:u2D $_l4$e3)
7.75?o 6.75Vo
9.OO?o 9.007o
4.OO9o
S.OOVo 5.OO7o
6.007o 5.00?o
2000 1999
Other Benefits
2000 1999 1998
Rate of compensation lncrease
Medical cost trend - initial
Medical cost trend - ultimate
Year for ultimate medical cost trend
Pension Benefits2000 1999 1998
(Thousands of Dollars)
Components of net periodic benefit costServicecost $5,347 $5,951 $4,982 $ 600 $ 696 $ 585
Interest cost l2,7ll 11,915 11,247 2,407 2,178 2,100
Expected return on plan assets (16,243) (15,681) (14,768) (1,372) (1,075) (953)
Transition (asset)/obligation recognition (1,086) (1,086) (1,086) 1,534 1,534 1,533
Amortization of prior service cost 971 1,341 1,654
Net periodic benefit cost $---342 $-2340 $-l-467 $?.870 $3J14 $2J39
Assumed health cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point
I increase in the assumed health cnre cost trend rate for each year would increase the accumulated postretirement benef,ri obligation as of
I December 31, 2000 by approximately $2.5 million and the service and interest cost by approximately $0.2 million. A
one-percentage-point decrease in the assumed health care cost trend rate for each year would decrease the accumulated postretirement
FORM NO.2 1 123.8I
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Name of Respondent
Avista Corp.
This Report is:
(1) X An Originalel A Resubmission
Date of Report
(Mo, Da, Yr)
o413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Name of Flespondent
Avista Corp.
This Report is:
(1) X An OriginalQl A Resubmission
Date of Report
(Mo, Da, Yr)
04/30/2001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
benefit obligation as of December 31,2000 by approximately $2.3 million and the service and interest cost by approximately $0.2 Imillion.
The Company also sponsors an employee savings plan that covers substantially all employees. Employer matching contributions of
$3.3 million, $3.4 million, $2.8 million were expensed in 2000, 1999 and 1998, respectively.
NOTE 7. ACCOUNTING FOR INCOME TAXES
As of December 31, 2000 and 1999, the Company had recorded net regulatory assets of $156.7 million and $166.5 million,
respectively, related to the probable recovery of FAS No. 109, "Accounting for Income Taxes," deferred tax liabilities from customers
through future rates. Such regulatory assets will be adjusted by amounts recovered through rates.
Deferred income taxes reflect the net tax effects of (a) temporary differences between the carrying amounts of assets and liabilities for
financial reporting purposes and the amounts used for income tax purposes, and (b) tax credit carryforwards. The net deferred federal
income tax liability consists of the following (thousands of dollars):
At December 31.
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$31,696
8,543
9,650
1,007
24.360
75.256
4l1,560
4,872
85,263
19.871
521.566
$446flCI
t999
$10,747
7,878
2,897
l,098
14.430
37.050
383,729
5,357
16,871
8.142
4t4.O99
$3TL,M9
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Deferred tax assets:
Reserves not currently deductible
Contributions in aid of construction
Centralia sale regulatory liability
Centralia Trust
Gain on sale of office building
Other
Total deferred tax assets
Deferred tax liabilities:
Differences between book and tax bases
of utility plant
Loss on reacquired debt
Energy commodity gains
Other
Total deferred tax liabilities
Net deferred tax liability
Computed federal income taxes at statutory rate
Increase (decrease) in tax resulting from:
Accelerated tax depreciation
Prior year audit adjustments
Other
Total federal income tax expense*
A reconciliation of federal income taxes derived from statutory tax rates applied to income from continuing operations and
income tax as set forth in the accompanying Consolidated Statements of Income and Retained Earnings is as follows:
For the Years Ended December 31.2000 1999 1998
(Thousands of Dollars)
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$57,450
4,835
72
7.392
$09J49
$14,970
1,869
(t,642)
3.687
$18.8&1
$42,5 r6
I,431
(t,s26)
Q.343)
$40-078
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IFERC FORM NO.2 .1 123.9
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Income Tax Expense Consists of the Following:
Federal taxes currently provided
Deferred income taxes
Total federal income tax expense
State income tax expense
Federal and state income taxes
*Federal Income Tax Expense:
Avista Utilities
Energy Trading and Marketing
Information and Technology
Avista Ventures
Total Federal Income Tax Expense
Federal statutory rate
$( 12,088)
81.837
69,749
3.7t2
$23-46t
$ (1,78e)
91,353
(13,675)
(6.140)
$59J49
35Vo
$ 6,974
I1.910
r8,884
(2.t44)
$r6^2CI
$34,757
(32,680)
(3,383)
20.190
$1&884
35Vo
$20,094
19.984
40,078
3.257
$41Jt5-
$28,582
7,789
(2,010)
5.717
$40CI2&
35Vo
NOTE 8. LONG-TERM PURCHASED POWER CONTRACTS WITH REQUIRED MINIMLIM PAYMENTS
Under fixed contracts with Public Utility Districts (PUD), the Company has agreed to purchase portions of the output of certain
generating facilities. Although the Company has no investment in such facilities, these contracts provide that the Company pay
certain minimum amounts (which are based at least in part on the debt service requirements of the supplier) whether or not the facility
is operating. The cost of power obtained under the contracts, including payments made when a facility is not operating, is included in
operations and maintenance expense in the Consolidated Statements of Income. Information as of December 31, 2000, pertaining to
these contracts is summarized in the following table:
Comnanvts Crrrrent Share of
Contract
Debt Revenue Expira-
Kilowatt Annual Service Bonds tion
Output Capability Costs (l) Costs (2) Outstanding Date
(Thousands of Dollars)
PUD Contracts:
Chelan County PUD:
Rocky Reach Project
Grant County PUD:
Priest Rapids Project
Wanapum Project
Douglas County PUD:
Wells Project
Totals
2.97o 37,000 $1,742 $1,218
6.1 55,000 1,799 9368.2 75,000 2,9t7 r,829
3.5 30.000 r.042
197.000 $25@
$ 6,196 20tt
10,088 200514,732 2009
591 6.t93 2018
s45lA $31JM_
( I ) The annual costs will change in proportion to the percentage of output allocated to the Company in a particular
year. Amounts represent the operating costs for the year 2000.
(2) Included in annual costs.
Actual expenses for payments made under the above contracts for the years 2000, 1999 and 1998, were $7.5 million, $6.4 million and
$6.2 million, respectively. The estimated aggregate amounts of required minimum payments (the Company's share of debt service
FERC FORM NO.2 1 123.10
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t30/200'l
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Name of Respondent
Avista Corp.
This Report is:
(1) X An OriginalQl A Resubmission
Date of Report
(Mo, Da, Yr)
04t30t2001
Year of Report
Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
costs) under the above contracts for the next five years are $3.8 million in 2001, $3.9 million in2002, $4.0 million in 2003, $3.6
million in 2004 and $3.6 million in 2005 (minimum payments thereafter are dependent on then market conditions). In addition, the
Company will be required to pay its proportionate share of the variable operating expenses of these projects.
NOTE 9. LONG.TERM DEBT
The annual sinking fund requirements and maturities for the next five years for long-term debt outstanding (excluding subsidiary
debt) at December 3 I, 2000 are as follows:
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2001
2002
2003
2004
2005
Year Ending
December 3l
Sinking FundMaturities Reouirements
(Thousands of Dollars)
$ 89,000
s0,000
205,000
30,000
29,500
$2,18s
2,035
1,635
1,485
1,485
Total
$ 91,185
52,035
206,63s
31,485
30,985
The sinking fund requirements may be met by certification of property additions at the rate of L67?o of requirements. All of the utility
plant is subject to the lien of the Mortgage and Deed of Trust securing outstanding First Mortgage Bonds.
In September 1999, $83.7 million of Pollution Control Revenue Refunding Bonds (Avista Corporation Colstrip Project), Series
19994 due 2032 and Series 19998 due 2034 were issued by the City of Forsyth, Montana. The proceeds of the bonds were utilized to
refund the $66.7 million of 7 ll87o First Mortgage Bonds due 2013 and the $17.0 million of 7 2l5%o First Mortgage Bonds due 2016.
The Series 1999A and Series 19998 Bonds are backed by an insurance policy issued by AMBAC Assurance Corporation and bear
interest on a floating rate basis that is reset periodically. The interest rate during 2000 ranged from 3.6OVo to 4.43Eo. At December
31, 2000, the rate was 4.43Vo.
In 2000, the Company issued a total of $224.0 million of Unsecured MTNs, Series D at rates of 8.0007o and 8.625Vo due in 2001 and
2003. A total of $44.9 million of Secured MTNs matured during 2000, with rates between 6.137o and 8.20Vo. In 1999, $25.0 million
of Unsecured Medium-Term Notes (MTNs) were issued, while $98.1 million of Secured MTNs and $26.5 million of Unsecured
MTNs matured or were redeemed. As of December 31,2000, the Company had remaining authorization to issue up to $317.0 million
of Unsecured MTNs.
At December 31,2000, the Company had $163.2 million in outstanding balances under borrowing arrangements and commercial
paper. See Note 12 for details of credit agreements.
NOTE IO. BANK BORROWINGS
At December 3l, 2000, the Company maintained lines of credit with various banks under two separate credit agreements. The two
lines of credit total $230 million, and both expire on June 26, 2001. Avista Corp. has pledged its shares of common stock in Avista
Capital as security for these agreements. The Company pays commitment fees of up lo O.ZVo per annum on the average daily unused
portion of each credit agreement, and utilization fees of up to 0.57o.
In addition, the Company has a $50 million regional commercial paper program that is backed by the committed lines of credit. IDuring 2000, under various agreements with banks, the Company could also have up to $100.0 million in loans outstanding at any
M NO.2 1 't 23.1 1
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one time, with the loans available at the banks'discretion. These arrangements provided, if funds were made available, for fixed-term
loans for up to I 80 days at a fixed rate of interest. None of these agreements were in place at December 3 I, 2000.
Balances and interest rates of bank borrowings under these arrangements were as follows:
Years Ended December 31.
2000 1999
(Thousands of Dollars)
Balance outstanding at end ofperiod:
Fixed-term loans
Commercial paper
Revolving credit agreement
Maximum balance during period:
Fixed-term loans
Commercial paper
Revolving credit agreement
Average daily balance during period:
Fixed-term loans
Commercial paper
Revolving credit agreement
Average annual interest rate during period:
Fixed-term loans
Commercial paper
Revolving credit agreement
Average annual interest rate at end of period:
Fixed-term loans
Commercial paper
Revolving credit agreement
Year ending December 31:
2001
2002
2003
2004
2005
$
I I,160
152,000
$ 80,000
36,900
185,000
$ 19,538
16,933
84,255
6.70?o
6.82
7.26
-Vo
7.63
7.55
$ 33,500
10,000
75,000
$93,s00
10,000
75,000
$ 29,1l0
2,604
23,767
5.48?o
5.89
5.87
6.56Vo
6;10
6.7 |
NOTE11. LEASES
The Company has entered into several lease arrangements involving various assets, with minimum terms ranging from one to eleven
years and expiration dates from 2001 to 2011. Certain of the lease arrangements require the Company, upon the occurrence of
specified events, to purchase the leased assets for varying amounts over the term of the lease. The Company's management believes
that the likelihood of the occurrence of the specified events under which the Company could be required to purchase the property is
remote. Rent expense for the years ended December 31,2000, 1999 and 1998 was $16.2 million, $18.7 million and $17.6 million,
respectively. Future minimum lease payments (in thousands of dollars) required under operating leases that have initial or remaining
noncancelable lease terms in excess of one year as of December 31, 2000 are estimated as follows:
$ 5,616
5,626
5,496
4,974
3,543
Name of Respondent
Avista Coro.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
FERC FORM NO.2 (ED. 1 Page 123.12
I
Name of Respondent
Avista Corp.
This Report is:
(1) X An OriginalQ) A Resubmission
Date of Report
(Mo, Da, Yr)
o4130t2001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Gontinued)
Later years
Total minimum payments required
16.109
$4Ller
The Company also has various other cancelable operating leases, which are charged to operating expense, consisting of the Rathdrum
combustion turbines, the Company airplane and a large number of small, relatively short-term, renewable agreements for various
items, such as office equipment and office space.
NOTE 12. PREFERRED STOCK
Cumulative Preferred Stock Not Subject to Mandatory Redemption:
In December 1998, as part of a dividend restructuring plan, the Company issued 1,540,460 shares of its $12.40 Convertible Preferred
Stock, Series L (Series L Preferred Stock). The Company repurchased the equivalent of 32,250 shares of the Series L Preferred Stock
in 1999 and converted all remaining outstanding shares to corlmon stock in February 2000. See Note 15 for additional information.
Cumulative Preferred Stock Subject to Mandatory Redemption:
Redemption requirements:
$6.95, Series K - On September 15,2002,2003,2004,2005 and 2006, the Company must redeem 17,500 shares
at $100 per share plus accumulated dividends through a mandatory sinking fund. Remaining shares must be
redeemed on September 15,2N7. The Company has the right to redeem an additional 17,500 shares on each
September l5 redemption date.
There are $7.0 million in mandatory redemption requirements during the 2001-2005 period.
NOTE 13. CONVERTIBLE PREFERRED STOCK
In December 1998, as part of a dividend restructuring plan, the Company issued 1,540,460 shares of its $12.40 Convertible Prefened
Stock, Series L (Series L Preferred Stock), in exchange for 15,404,595 shares of common stock, on the basis of a one-tenth interest in
one share of preferred stock for each share of common stock. The Series L Preferred Stock had a liquidation preference of $182.8125
per share.
During 1999, the Company repurchased the equivalent of 32,250 shares of the Series L Preferred Stock. On February 16, 2000, the
Company exercised its option to convert all the remaining outstanding shares of Series L Prefened Stock back into common stock.
One share of Series L Preferred Stock equaled l0 depositary shares, also known as RECONS (Return-Enhanced Convertible
Securities). The RECONS were also converted into common stock on the same conversion date.
On the conversion date, each of the RECONS was converted into the following: 0.7205 shares of common stock, representing the
optional conversion price; plus 0.0361 shares of common stock, representing the optional conversion premium; plus the right to
receive $0.21 in cash, representing an amount equivalent to accumulated and unpaid dividends up until, but excluding, the conversion
date. Cash payments were made in lieu of fractional shares.
NOTE 14. COMPANY.OBLIGATED MANDATORILY REDEEMABLE PREFERRED TRUST SECURITIES
In 1997, Avista Capital I, a business trust, issued to the public $60,000,000 of Preferred Trust Securities having a distribution rate of 7
7 l8%o. Concunent with the issuance of the Preferred Trust Securities, the Trust issued $ I ,855,675 of Common Trust Securities to the
FERC FORM NO.2 .1 Paoe 123.'t3
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Name of Respondent
Avista Corp.
This Report is:
(1) X An Originalel A Flesubmission
Date of Report
(Mo, Da, Yr)
04t30t2001
Year of Report
Dec31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Company. The sole assets of the Trust are the Company's 1 7l8%o Junior Subordinated Deferrable Interest Debentures, Series A, with
a principal amount of $61,855,675. These debt securities may be redeemed at the Company's option on or after January 15,2002 and
mature January 15, 2037.
ln 1997, Avista Capital II, a business trust, issued to the public $50,000,000 of Preferred Trust Securities having a floating
distribution rate of LIBOR plus 0.875Vo, calculated and reset quarterly. The distribution rate paid during 2000 ranged from 6.976Vo to
7 .7l1Vo. At December 3l, 2000, the distribution rate was 7 .611257o. Concurrent with the issuance of the Preferred Trust Securities,
the Trust issued $1,547,000 of Common Trust Securities to the Company. The sole assets of the Trust are the Company's Floating
Rate Junior Subordinated Deferrable Interest Debentures, Series B, with a principal amount of $51,547,000. These debt securities
may be redeemed at the Company's option on or after June l, 2007 and mature June l, 2037. On December 18, 2000, the Company
purchased $10.0 million of these Prefened Trust Securities.
The Company has guaranteed the payment of distributions on, and redemption price and liquidation amount in respect of, the
Preferred Trust Securities to the extent that the Trust has funds available for such payment from the debt securities. Upon maturity or
prior redemption of such debt securities, the Trust Securities will be mandatorily redeemed. The Company's Consolidated
Statements of Capitalization reflect only the $60 million and $40 million of Preferred Trust Securities, accordingly all intercompany
transactions have been eliminated.
NOTE 15. FAIR VALUE OF FINANCIAL SECURITIES
The fair value of the Company's long-term debt (excluding notes payable and other) at December 31, 2000 and 1999 is estimated to
be $772.5 million, or l|lVo of the carrying value and $545.8 million, or 93Vo of the canying value, respectively. The fair value of the
Company's mandatorily redeemable prefened stock at December 31, 2000 and 1999 is estimated to be $17.5 million, or 507o of the
carrying value and $35.1 million, or IOOVo of the carrying value, respectively. The fair value of the Company's preferred trust
securities at December 3 I, 2000 and 1999 is estimated to be $79.2 million, or 79Vo of the carrying value and $94.3 million, or 86Vo of
the carrying value, respectively. These estimates are all based on available market information. The fair value of the Company's
convertible preferred securities at December 31, 1999 was estimated to be $230.0 million, or 87Vo, of the carrying value. This
valuation was based on the closing price of the securities on December 31, 1999. No convertible preferred securities were
outstanding at December 3l, 2000.
NOTE 16. COMMON STOCK
In April 1990, the Company sold 1,000,000 shares of its common stock to the Trustee of the Investment and Employee Stock
Ownership Plan for Employees of the Company (Plan) for the benefit of the participants and beneficiaries of the Plan. In payment for
the shares of Common Stock, the Trustee issued a promissory note payable to the Company in the amount of $14,125,000. Dividends
paid on the stock held by the Trustee, plus Company contributions to the Plan, if any, are used by the Trustee to make interest and
principal payments on the promissory note. The balance of the promissory note receivable from the Trustee ($7.0 million at
December 31,2000) is reflected as a reduction to common equity. The shares of Common Stock are allocated to the accounts of
participants in the Plan as the note is repaid. During 2000, the cost recorded for the Plan was $7.0 million. Interest on the note
payable to the Company, cash and stock contributions to the Plan and dividends on the shares held by the Trustee were $0.7 million,
$1.8 million and $0.2 million, respectively.
In May 1999, the Company's Board of Directors authorized a common stock repurchase program in which the Company may
repurchase in the open market or through privately negotiated transactions up to an aggregate of l0 percent of its corlmon stock and
common stock equivalents over the next two years. The repurchased shares return to the status of authorized but unissued shares. As
of December 31, 2000, the Company had repurchased approximately 4.8 million corlmon shares and 322,500 shares of
Return-Enhanced Convertible Securities (which was equivalent to 32,250 shares of Convertible Preferred Stock, Series L). The
combined repurchases of these two securities represent 97o of outstanding common stock and common stock equivalents.
FERC FORM NO.2 1 123.'t4
Name of Respondent
Avista Coro.
This Report is:
(1) X An OriginalQ\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
In November 1999, the Company adopted a shareholder rights plan pursuant to which holders of Common Stock outstanding on
February 15, 1999, or issued thereafter, have been granted one preferred share purchase right (Right) on each outstanding share of
Common Stock. Each Right, initially evidenced by and traded with the shares of Common Stock, entitles the registered holder to
purchase one one-hundredth of a share of Preferred Stock of the Company, without par value, at a purchase price of $70, subject to
certain adjustments, regulatory approval and other specified conditions. The Rights will be exercisable only if a person or group
acquires 10Vo or more of the outstanding shares of Common Stock or commences a tender or exchange offer, the consummation of
which would result in the beneficial ownership by a person or group of lOVo or more of the outstanding shares of Common Stock.
Upon any such acquisition, each Right will entitle its holder to purchase, at the purchase price, that number of shares of Common
Stock or Preferred Stock of the Company (or, in the case of a merger of the Company into another person or group, common stock of
the acquiring person) which has a market value at that time equal to twice the purchase price. In no event will the Rights be
exercisable by a person which has acquired l0?o or more of the Company's Common Stock. The Righs may be redeemed, at a
redemption price of $0.01 per Right, by the Board of Directors of the Company at any time until any person or group has acquired
lo?o or more of the Common Stock. The Rights will expire on March 31, 2009. This plan replaced a similar shareholder rights plan
that expired in February 2000.
The Company has a Dividend Reinvestment and Stock Purchase PIan under which the Company's stockholders may automatically
reinvest their dividends and make optional cash payments for the purchase of the Company's Common Stock at current market value.
In March 2000, the Company began issuing new shares of common stock to the Employee Investment Plan rather than having the Plan
purchasing shares of common stock on the open market. In the fourth quarter of 2000, the Company also began issuing new shares of
common stock for the Dividend Reinvestment and Stock Purchase Plan. Through December 31,2000, a total of 125,636 new shares
of common stock were issued to both plans.
NOTE 17. EARNINGS PER SHARE
On February 16,2000, all outstanding shares of Series L Preferred Stock were converted into 11,410,047 shares of common stock.
The weighted-average number of shares of common stock outstanding during the twelve months ended December 31, 2000 related to
the converted shares was 9,975,997. The costs of converting the Series L Preferred Stock into common stock totaled $21.3 million
during the first quarter of 2000, with $18.1 million representing the optional conversion premium and $3.2 million attributable to the
regular dividend on the stock. At December 31, 1999 and 1998, 1,508,210 and 1,540,460 shares of $12.40 Convertible Preferred
Stock, Series L, which were convertible into 15,082,100 and 15,404,595 million shares of common stock, respectively, were
outstanding. All of these potential common shares and the associated dividends were excluded from the computation of diluted EPS
for 1999 and 1998 because their inclusion had an antidilutive effect on EPS.
The computation of basic and diluted earnings per common share is as follows (in thousands, except per share amounts):
2000 1999 1998
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Net income
Less: Preferred stock dividends
Income available for common stock-basic and diluted
Weighted-average number of common shares
outstanding-basic
Restricted stock
Stock options
Weighted-average number of common shares
$9 r,679
23.735
$67944
45,690
101
312
$26,031
21392
$4-639
38,2t3
rt2
$78,139
8.399
$69J40
54,604
54
FERC FORM NO.2 .1 1 23.1 5
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outstanding-diluted
Earnings per common share
Basic
Diluted
46-103
$1.49
$1.47
54-658
$1.28
s1.28
For additional information regarding the convertible preferred stock and stock option plans, see Notes 15 and2l, respectively.I
NOTE 18. STOCK COMPENSATION PLANS
Avista Corp.
In 1998, the Company adopted and shareholders approved an incentive compensation plan, the Long-Term Incentive Plan (1998
Plan). Under the 1998 Plan, certain key employees, directors and officers of the Company and its subsidiaries may be granted stock
options, stock appreciation rights, stock awards (including restricted stock) and other stock-based awards and dividend equivalent
rights. The Company has made available a maximum of 2.5 million shares of its common stock for grant under the 1998 Plan. The
shares issued under the 1998 Plan will be purchased by the trustee on the open market. Non-employee Directors were added to this
plan in 2000.
In addition, in 2000, the Company adopted a Non-Officer Employee Long-Term Incentive Plan (2000 Plan). The provisions of the
2000 Plan are essentially the same as those under the 1998 Plan, except for the exclusion of directors and officers of the Company.
The following summarizes stock options activity for 2000, 1999 and 1998 under the Plan:
2000 1999 1998
Number of shares under stock options:
Outstanding at beginning of year
Granted
Exercised
Canceled
Unexercised options outstanding at end of year
Exercisable options
Weighted average exercise price:
Granted
Exercised
Canceled
Outstanding at end of year
Exercisable at end of year
Weighted average fair value of options granted during the year
Principal assumptions used in applying the Black-Scholes model:
5.87Vo - 6.87?o 5.57Vo - 6.637o 4.8l%o - 5.53?o
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38-325
$0.r2
$0.12
1,360,325 589,800623,200 780,700
(44,975)(94.650) (l0.175)
1A$-900 LI60325
_-581025
$ 23.03
$ 18.53
$ 18.1s
$ 19.80
$ 18.72
$ 12.02
_J47JN
' $ t7.21
$ 18.63
$ 18.29
$ 19.63
$ 5.02
,7
27.927o
3.llvo
589,800
-
s89J@-
$20.14
$ 20.14
$ 4.74
Risk-free interest rate
Expected life, in years
Expected volatility
Expected dividend yield
7
58.4'1Vo
2.34Vo
7
22.l9%o
3.OlVo
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Flesubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
FORM NO.2 (ED. 1 123.16
I
Name of Respondent
Avista Corp.
This Fleport is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec 3't, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Information with respect to stock options outstanding and stock options exercisable at December 31,2000 is as follows:
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Stock options outstanding
Range of exercise prices
Weighted average remaining contractual life, in years
Weighted average exercise price
Stock options exercisable
Range of exercise prices
Number exercisable
Weighted average exercise price
Net income (in thousands):
As reported
Pro forma
Basic EPS as reported
Proforma Basic EPS
Diluted EPS as Reported
Proforma Diluted EPS
$r6.91 - $29.22
9
$19.80
$16.66 -$22.62
581,025
s18.72
The Company granted 1,000 and 20,000 shares of restricted common stock under the Plan in 2000 and 1999, respectively. Plan
participants are entitled to dividends and to vote their respective shares. The sale or transfer of restricted stock is prohibited during
the vesting period except as specified in the award agreements. The value of restricted stock awards is established by the average
market price on the date of grant. Restricted stock awarded in 2000 and 1999 have vesting periods from four to five years.
Common equity was reduced in the accompanying Consolidated Balance Sheets by the cost of restricted shares acquired by the Plan
trustee on the open market. Accordingly, the Company is recording compensation expense ratably over the restriction periods based
on the reduction to common equity.
The Company accounts for stock based compensation using APB Opinion No. 25, ,,Accounting for Stock Issued to Employees."
Under this method, compensation cost is recognized on the excess, if any, of the market price of the stock at grant date over the
exercise price of the option. As the exercise price for options granted under the Plan was equal to the market price at grant date, no
compensation expense has been recorded by the Company in connection this the Plan. In accordance with FAS No. 123, ,,,Accounting
for Stock-Based Compensation," compensation expense is determined based on the fair value of the award and recognizes that cost
over the service period. Had compensation costs for these plans been determined based on the fair value at the grant dates with FAS
No. 123, the Company's net income would have been reduced to the pro forma amounts indicated below. The pro forma amounts
include the pro forma effect of subsidiary companies' stock option plans.
2000
$ 91,679
$ 89,850
$ 1.49
$ 1.45
$ 1.47
$ 1.43
1999
$ 26,031
$24,636
$ 0.I2
$ 0.08
$ 0.12
$ 0.08
1998
$ 78,139
$ 76,891
$ 1.28
$ l.2s
$ 1.28
$ 1.25
NOTE T9. COMMITMENTS AND CONTINGENCIES
The Company believes, based on the information presently known, that the ultimate liability for the matters discussed in this note,
individually or in the aggregate, taking into account established accruals for estimated liabilities, will not be material to the
consolidated financial position of the Company, but could be material to results of operations or cash flows for a particular quarter or
annual period. No assurance can be given, however, as to the ultimate outcome with respect to any particular lawsuit.
Securifies Litigation
FERC FORM NO.2 1 123.17
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On July 27,2000, John Bain filed a lawsuit in the U.S. District Court for the Eastern District of Washington against the Company and
Thomas M. Matthews, the former Chairman of the Board, President and Chief Executive Officer of the Company, and Jon E.
Eliassen, a Senior Vice President and the Chief Financial Officer of the Company. On August 2,2000, Wei Cao and William Dalton
filed separate lawsuits in the same Court against the Company and Mr. Matthews. On August 7,2000, Martin Capetz filed a lawsuit
in the same Court against the Company, Mr. Matthews and Mr. Eliassen. On November 9, 2000, the court entered an order
consolidating the cases, appointing the lead stockholder-plaintiff, and appointing lead stockholders-plaintiffs' counsel to prosecute
the litigation. On February 13,2001, plaintiffs filed theirFirst Amended and Consolidated Class Action asserting claims on behalf of
a purported class of persons who purchased Company common stock during the period April 14, 2000 through June 21, 2000. In
their consolidated complaint, plaintiffs assert violations of Section 10(b) of the Securities Exchange Act of 1934, as amended, and
Rule l0b-5 thereunder, arising out of various alleged misstatements and omissions in the Company's Annual Report on Form 10-K
for the year L999, its Quarterly Report on Form l0-Q for the quarter ended March 31,2000, and in other information made publicly
available by the Company, and, further, claim that plaintiffs and the purported class suffered damages as a result thereof. Such
alleged misstatements and omissions are claimed to relate to the Company's trading activities in wholesale energy markets, the
Company's risk management policies and procedures with respect thereto, and the Company's trading losses in the second quarter of
2000. The plaintiffs request, among other things, comPensatory damages in unspecified amounts and other relief as the Court may
deem proper. The Company denies liability and intends to defend the consolidated lawsuit vigorously.
The staff of the Securities and Exchange Commission has requested from the Company certain information regarding Avista Utilities'
wholesale trading activities and its risk management policies and procedures with respect thereto. The Company is complying with
this request.
Co nmodity F uture s Trading Commission I nv e stigation
Avista Energy and one or more of its former employees are the subject of an investigation by the Commodity Futures Trading
Commission (CFTC) into futures trading, including certain electricity futures contracts, in July of 1998. As part of its investigation,
the CFTC is examining the placement of orders on three separate dates in 1998 to purchase Palo Verde and California-Oregon Border
(COB) futures contracts traded on the New York Mercantile Exchange and whether the trading in question amounted to a
manipulation of the price of those contracts.
State of Washington Business and Occupation Tax
The State of Washington's Business and Occupation Tax generally applies to gross receipts from business activities. Exceptions
apply for financial trading activities involving stocks, bonds and futures contracts. For those activities, the gain from the transactions
is the taxable basis. On an audit for the years 1997 through June of 2000, the Department of Revenue (DOR) made a distinction
between certain types of energy trades entered into by Avista Energy. As a result, the DOR is attempting to apply tax to the gross
receipts rather than the trading gains on about 2OVo of Avista Energy's trading volume for the audit period. Avista Energy has
received a notice of assessment that contains a deficiency of about $13.5 million related to the disputed issue. Avista Energy believes
that all of its trading activity should be subject to tax on the trading gains only, and taxes have been accrued and paid based on this
position. An administrative appeal is currently being prepared for submittal to the DOR. No estimate of the timing for an
administrative resolution is available. In the event a satisfactory determination is not received from the administrative process, Avista
Energy is prepared to seek recourse through the courts.
Spokane Gas Plant
The Spokane Natural Gas Plant site (which was operated as a coal gasification plant for approximately 60 years until 1948) was
acquired by the Company through a merger in 1958. The Company no longer owns the property. Initial core samples taken from
the site indicate environmental contamination at the site. On January 15, 1999, the Company received notice from the State of
Washington's Department of Ecology (DOE) that it had been designated as a potentially liable party (PLP) with respect to any
hazardous substances located on this site, stemming from the Company's past ownership of the former Gas Plant. In its notice, the
FERC FORM NO.2 1 123.18
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
o413012001
Year ol Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
04t3012001
Year of Report
Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
DOE stated that it intended to complete an on-going remedial investigation of this site, complete a feasibility study to determine the Imost effective means of halting or controlling future releases of substances from the site, and implement appropriate remedial f
measures.
The Company responded to the DOE acknowledging its listing as a PLP, but requested that additional parties also be listed as PLPs.
In the spring of 1999, the DOE named two other parties as additional PLPs. The Company completed additional characterization of
the site for the remedial investigation (RI).
The DOE issued a Draft Agreed Order to the Company on January 17, 2000, and solicited public comment. The Agreed Order was
signed by the DOE, the Company and Burlington Northern & Santa Fe Railway Co. (another PLP) on March 13, 2000. The work to
be performed under the Agreed Order includes three major technical parts: completion of the RI; performance of a focused Feasibility
Study (FS); and implementation of an interim groundwater monitoring plan. During the second quarter, the Company received
comments from the DOE on its initial RI, then submitted another draft of the RI, which has been accepted as final by the DOE. The
Company also received comments from the DOE pertaining to the FS, which outlines cleanup alternatives. Another FS, which
responded to the DOE comments, was submitted to the DOE on October 13. The Company received final comments and submitted
another draft of the FS in November, which was accepted. The public comment period ran from December 15, 2000 through January
18, 2001. After the comment period, the DOE will issue a draft Clean-up Action Plan (CAP), which is expected by the end of March.
Eastern Pacific Energy
On October 9, 1998, Eastern Pacific Energy (Eastern Pacific), an energy aggregator participating in the restructured retail energy
market in California, filed suit against the Company and its affiliates, Avista Advantage and Avista Energy, in the United States
District Court for the Central District of California. Eastern Pacific alleges, among other things, a breach of an oral or implied joint
venture agreement whereby the Company agreed to supply not less than 300 megawatts of power to Eastern Pacific's Califomia
customers and that Avista Advantage agreed to provide energy-related products and services. The complaint seeks an unspecified
amount of damages and also seeks to recover any future profits earned from sales of the aforementioned amount of power to
California consumers.
On December 4, 1998, Avista Advantage, Avista Energy and the Company jointly filed a motion to dismiss the complaint for failure
to state a claim upon which relief can be granted. On May 4, 1999, the Court granted the Company's and its affiliates' motion to
dismiss the case and granted the plaintiff the opportunity to file and serve an Amended Complaint, which it did. The Company and
its affiliates renewed their motion to dismiss and on October 22, 1999, the Court again granted the motion to dismiss, this time with
prejudice. Plaintiff appealed this adverse determination to the Ninth Circuit Court of Appeals. A settlement agreement was reached
among the parties, whereby the suit would be dismissed with prejudice and without any payment to Eastern Pacific, up vacation by
the FederalDistrictCourtofitsearlierjudgmentofdismissalofEasternPacific'sclaims. OnFebruary8,200l,theCourtenteredits
Order Granting the Joint Motion to Vacated Judgment and Dismissing the Action with Prgjudice. The Ninth Circuit Court of Appeals
had previously entered an Order on October 29,2000, dismissing the appeal pursuant to a stipulation of the parties.
Sale of Ceftain Pentzer Corporation Subsidiaries
On February 26,2O0l,IDX Corporation, formerly known was Store Fixtures Group, Inc., filed a complaint against Pentzer in the
United States District Court for the District of Massachusetts, alleging breach of contract and negligent misrepresentation relating to a
stock purchase agreement. Pursuant to this agreement, Pentzer sold the capital stock of a group of companies on August 3l, 1999.
Plaintiff alleges that Pentzer breached various representations and warranties concerning financial statements and inventory,
contending that reliance on such representations and warranties caused them to pay more for the group of companies than they were
worth. In total, plaintiff claims damages in the approximate amount of $9 million. Pentzer has retained legal counsel and intends to
vigorously defend against this action.
On April 7,2000, Creative Solutions Group, Inc. and Form House Holdings, Inc. filed a complaint against Pentzer Corporation in the
FORM NO.2 (ED. 1 1 23.1 9
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Name of Respondent
Avista Corp.
This Report is:
(1) X An OriginalQ\ A Resubmlssion
Date of Report
(Mo, Da, Yr)
o413012001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
United States District Court for the District of Massachusetts, alleging misrepresentations and breach of representations and
warranties made under a stock purchase agreement. Pursuant to this agreement, Pentzer sold the capital stock of a group of
companies on March 31,1999. Plaintiffs allege thatPentzer breached various representations and warranties concerning financial
statements, cost of goods sold and inventory, contending that reliance on such representations and warranties caused them to pay
more for the group of companies than they were worth. In total, plaintiffs allege damages in the approximate amount of $27 million.
Pentzer has retained legal counsel and intends to vigorously defend against this action. The Court denied Pentzer's request that the
matter be sent to arbitration and Pentzer has appealed that determination to the First Circuit Court of Appeals.
Other Contingencies
The Company routinely assesses, based on in-depth studies, expert analyses and legal reviews, its contingencies, obligations and
commitments for remediation of contaminated sites, including assessments of ranges and probabilities of recoveries from other
responsible parties who have and have not agreed to a settlement and recoveries from insurance carriers. The Company's policy is to
immediately accrue and charge to current expense identified exposures related to environmental remediation sites based on estimates
of investigation, cleanup and monitoring costs to be incurred.
The Company has potential liabilities under the Federal Endangered Species Act (ESA) for species of fish that have either already
been added to the endangered species list, been listed as,,threatened" or been petitioned for listing. Thus far, measures that have been
adopted and implemented have had minimal impact of the Company. The new operating license for the Clark Fork Projects describes
the approach to restore bull trout populations in the project areas. Using the concept of adaptive management, the Company will
evaluate the feasibility of fish passage, and, depending upon the results of these experimental studies, determine the applications of
funds toward continuing fish passage efforts or other population enhancement measures.
The Company continues to study the issue of high dissolved gas levels downstream of Cabinet Gorge during spill periods, as agreed to
in the Settlement Agreement of the new license for Cabinet Gorge. To date, intensive biological studies in the lower Clark Fork River
and Lake Pend Oreille have documented minimal biological effects of high dissolved gas levels on free ranging fish. Under the terms
of the Settlement Agreement, the Company will develop an abatement and/or mitigation strategy by 2002.
Under the federal licenses for its hydroelectric projects, the Company is obligated to protect its property rights, including water rights.
The State of Montana is examining the status of all water right claims within state boundaries, which could potentially adversely
affect the generating capacity of the Company's Cabinet Gorge and Noxon Rapids hydroelectric facilities. The Company is
participating in this extended process, which is unlikely to be concluded in the foreseeable future.
The Company must be in compliance with requirements under the Clean Air Act Amendments (CAAA) at the Colstrip thermal
generating plant, in which the Company maintains an ownership interest. The anticipated share of costs at Colstrip is not expected to
have a major economic impact on the Company.
The Company has long-term contracts related to the purchase of fuel for thermal generation, natural gas and hydroelectric power.
Terms of the natural gas purchase contracts range from one month to five years and the majority provide for minimum purchases at
the then effective market rate. The Company also has various agreements for the purchase, sale or exchange of electric energy with
other utilities, cogenerators, small power producers and government agencies.
As of December 31,2000, the Company's collective bargaining agreement with the International Brotherhood of Electrical Workers
represented approximately 53Vo of employees. The current agreement with the union local representing the majority of the bargaining
unit employees expires on March 25,2002. A local agreement in the South Lake Tahoe area, which represents 5 employees, expires
on March 25,2002.
t NorE 20. AceursrrroNs AND DISposITIoNS
t FERC FORM NO.2 1 123.20
t
Name of Respondent
Avista Com.
This Report is:
(1) X An Originalel A Resubmission
Date of Fleport
(Mo, Da, Yr)
o4t301200'l
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
On May 5, 2000, the owners of the Centralia Power Plant sold the plant to TransAlta, a Canadian company. Avista Utilities recorded
an after-tax gain totaling $9.0 million from the sale of its 17.57o ownership interest in the plant. Of the total after-tax gain of $37.2
million from the sale of Centralia, $28.2 million was deferred, to be returned to Avista Utilities' customers through rates over
established periods of time. Washington customers received $20.7 million of the after-tax gain through pre-tax credits to their electric
bills over the two-month period of December 2000 and January 2001. Idaho customers will receive the remaining $7.5 million of the
after-tax gain, which translates into a pre-tax reduction af l.8Vo over an eight-year period.
NOTE 21. SELECTED QUARTERLY INFORMATION (Unaudited)
The Company's energy operations are significantly affected by weather conditions. Consequently, there can be large variances in
revenues, expenses and net income between quarters based on seasonal factors such as temperatures and streamflow conditions. A
summary of quarterly operations (in thousands of dollars except per share amounts) for 2000 and 1999 follows:
Three Months Ended
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2000
Operating revenues
Operating income
Net income
Income available for common stock
Outstanding common stock (000s):
Weighted average
Actual
Earnings per share:
Avista Utilities
Energy Trading and Marketing
Information and Technology
Avista Ventures
Earnings per share, basic
Earnings per share, diluted
Dividends paid per common share
Trading price range per share:
High
Low
1999
Operating revenues
Operating income
Net income
Income available for common stock
Outstanding common stock (000s):
Weighted average
Actual
Earnings per share:
Avista Utilities
Energy Trading and Marketing
March
31
$1,381,974
29,073
10,525
(1 1,38s)
4t,297
47,078
s(0.0s)
(0.0e)
(0.14)
--__:-
$(0.28)
$(0.28)
$0. l2
$68.000
$r4.625
$r,2r2,822
30,363
19,388
14,004
40,454
40,454
$0.3s
(0.18)
June
30
$r,353,414
(27,743)
(21,493)
(22.t0r)
47,Lt3
47,128
$( 1.33)
1.00
(0.13)
(0.0D
$(0.47)
$(0.47)
$0. l2
$41.125
$15.750
$1,411,736
17,380
8,509
3,t25
40,185
38,881
$0.39
(0.27)
September
30
$2,864,305
67,899
34,540
33,932
47,147
47,t59
$(0.02)
0.89
(0.14)
(0.01)
s0.72
$0.72
$0.12
$30.440
$16.813
$3,718,109
18,197
27,613
22,273
36,634
35,645
$(0. l 3)
0.02
December
31
$2,311,797
134,t99
68,107
67,499
47,172
47,209
$0.03
t.74
(0.21)
(0.04)
$1.s2
$1.50
$0.12
$23.s00
$17.880
$1,562,317
(34,s83)
(29,479)
(34,763)
35,#8
35,648
$0.39
(1.16)
FERC FORM NO.2 123.21
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Information and Technology (0.03) (0.04) (0.06) (0.14)
Earnings per share, basic $0.35 $0.08 $0.61 $(0.92)
Earnings per share, diluted $0.34 $0.08 $0.52 $(0.92)
Dividends paid per common share $0.12 $0.12 $0.12 $0.12
Trading price range per share:High $19.563 $18.188 $18.063 $18.125Low $15.938 $t4.625 $16.250 $15.000
Name of Respondent
Avista Corp.
This Report is:
(1) X An Originale\ A Resubmission
Date of Report
(Mo, Da, Yr)
o4t30t2001
Year of Report
Dec 31, 2000
NOTES TO FINANCIAL STATEMENTS (Continued)
FERC FORM NO.2 1 123.22
Narne oI Respondent
Avista Corporation
fhis Reoort Is:(rlffien Original
(2)DA Resubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year of Report
Dec. 31,2000
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION, AMORTZATION AND DEPLETION
Line
No.
Item
(a)
Total
(b)
Electric
(c)
I UTILMY PLANT
2 ln Service
J Plant in Service (Classified)Nore (1 2.158.483.538 1.666.647.010
4 Prooerw Under Caoital Leases t3-285-643 7.033
5 Plant Purchased or Sold 0
6 Comnleted Construction not Classified
7 Experimental Plant Unclassified 0
8 TOTAL (Enter Total of lines 3 thru 7)2.17t.769.t81 r.666.654.043
9 Leased to Others
10 Held for Future Use
1l Construction Work in Progress 33.535.637 26-991.602
t2 Acquisition Adiustrnents 33.460.579 6 880.506
t3 TOTAL Utilitv Plant (Bnter Total of hnes 8 ttru 12 )2.238.765.397 1.700.526.151
t4 Accum. Prov. for Depr.. Amort.. & Depl.720.453.521 537.559.658
15 Net Utilitv Plant (Enter total of line 13 less 14)5 8.311.876 1.162.966.493
16
DETAIL OF ACCUMULATED PROVISIONS FOR
DEPRECIATION, AMORTZATION AND DEPLETION
t7 In Service:
18 Depreciation Nore (l 691.495.509 529.653.t78
19 Amort. and Deol. of Producins Nat. Gas Land and Land Riehts
?o 0
2t Amort. of Other Utilitv Plant Note (2)9.724.126 LA25.974
22 TOTAL in Service (Enter Total of lines 18 thru 2l)701.219.635 530.679.152
23 Leased to Others
24 Depreciation
25 Amortization and D epletion
26 TOTAL Leased to Others (Enter Total of hnes 24 and25\
27 Held for Funre Use
28 Depreciation
29 Amortization
30 TOTAL Held for Fuhre Use (Ent. Tot. of lines 28 and 29)
3l Abandonment of Leases (Natural Gas)
32 Amort. of Plant Acquisition Adiustment 19.233.887 6.880.506
33
TOTAL Accumulated Provisions (Should agree with line 14 above)
(Enter Total of lines 22,26,30, 31, and 32)720-453522 537.559.658
udes Investment in OVo of the comoanv's inv estment in Kettle Falls was
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disallowed recovery through rates. Pursuant to FAS-90, a reserve was established to recognize this rate treatment.
This amount was charged to net income in 1986 and is offset against electric plant-in-service on the balance sheet.
The amount, is ($2,951837) tbr Washington a.nd (S1,160,677) for Idaho.
Note: (2) Accumulated Amortization of Plant Acquisition Adjustments is charged to account 114.xx; 111.20 Miscellaneous
Amortization. Accumulated Amortization of Computer Software is charged to 11 1.48 and Amortization of Lease
Hold Improvements to account lll.46
FERC FORM NO.2 (ED. 12-89)
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Page 200
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Narrp oI Respondent
Avista Corporation
fhis Reoort Is:(1) B An Original
(2) ! A Resubmission
l)ate ot Report
April30, 2001
Year of Report
Completed
Dec.31,2000
SUMMARY OF UTILITY P
FOR DEPRECIATION, AM
LANT AND ACCUMULATED PROVISIONS
CRTZATION AND DEPLETION (Continued)
Gas
(d)
Other (Specify)
(el
Other (Specify)
(f)
Other (Specify)
(sl
Common
(h)
Line
No-
I
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433.372-928 58 463 600 3
335.354 12.943.256 4
5
6
7
433.708.282 71.406.856 8
9
l0
3.866.687 2.677.348 l1
26.580.073 t2
464.155.042 74.084-204 l3
160.643.856 22250 007 l4
303.51 1.186 5t.834.197 15
t6
L7
146.39r.488 15.450.843 18
t9
20
1.898.988 6.799.164 21
r48.290.476 22.250.O07 22
23
24
25
26
27
28
29
30
31
12.353.381 32
160.643.857 22-250.007 JJ
Page20L
Nrune of Respondent
Avista Corp
This Reoort Is:(1) Ix I An original
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Repon
Dec 31,2000
GAS PLANT IN SERVICE (Accounts 10 102. 103 and 106)
1. Report below dre original cost of gas plant in service
according to the prescribed accounts.
2. In addition to Account 101, Gas Plant in Service (Classified),
this page and the next include Account 102, Gas Plant Purchased
or Sold; Account 103, Experimental Gas PlantUnclassified; and
Account 106, Complered Construction Not Classified-Gas.
3. Include in column (c) or (d), as appropriate, corrections
of additions and retirements for the current or preceding year.
4. Enclose in parentheses credit adjustments of plant
accounts to indicate lhe negative effect of such amounts.
4. Classify Account 106 according to prescribed ac-
counts, on an estimated basis if necessary and include the
entries in column (c). Also to be included in column (c) are
entries for reversals oftentative distributions ofprior year
reported in column (b). Likewise, iftherespondenthas
a significant amount of plantretfuEmentswhichhavenot
been classified to pdmary accounts at the end of the
year, include in column (d) a tentative distribution of such
retiremerts, on an estimated basis, with appropriate contra
entry to the account for accumrlated depleciation provi-
sion. Include also in column (d) reversals of tentative
distributions of prior year of unclassified retire.ments. Attach
supplemental statement showing the account distributions
of these tentative classifications in columns (c) and (d).
Lilc
No.
Accouflt
(a)
Balance at
Beginning of Year
/h\
Additions
/c\
I 1. Intansible Plant
2 301 Oreanization 2.889.75 (722.43
3O2 Franc'hises and Consents l.592.55 0.00
4 303 MiscellanceouslntaneiblePlant 3.190.937.40 1.026.291.85
IOTAL Intansible Plant 3.195.419.?0 t.o25.569.42
tl 2. Production Plant
7 Natural.Gas Production and Gatherins Plant
8 325.1 Producing Lands 0.00 0.00
9 325.2 Producine Leaseholds 0.00 0.00
IC 325.3 Gas Rishts 0.00 0.00
ll 325.4 Riehts-of-Wav 0.00 0.00
325.5 Other I-and and Land Rishts 0.00 0.00
13 326 Gas Well Structures 0.00 0.00
t4 32'1 Field Compressor Station Structures 0.00 0.00
328 Field Meas. and Res. Sta. Stnctures 0.00 0.00
6 329 Other Structures 0.00 0.00
7 330 Producins Gas Wells-Well Conslnction 0.00 0.00
8 331 Producine Gas Wells-Well Equipmenl 0.00 0.00
9 332 FieldLines 0.00 0.00
2C 333 Field Compressor Station Equipmsrt 0.00 0.00
2t 334 Field Meas. and Res. Sta. Eouioment 0.00 0.00
22 335 Drillins and Clearing Equipment 0.00 0.00
23 336 PurificationEouioment 0.00 0.00
24 3?7 Other F-ouinment 0.00 0.00
25 338 Unsuccessfirl Exnloration & Devel. Costs 0.00 0.00
26 TOTAL Production and Gatherins Plant 0.00 0.00
27 Products Extraction Plant
28 340 Land and Land fuehts 0.00 0.00
29 341 Stnrctures md Imorovements 0.00 0.00
30 342 Extrdction anti Refinins Eouiunrent 0.00 0.00
3l 343 Pirre Lines 0.00 0.00
32 344 Extracted Products Storase EouiDment 0.00 0.00
33 345 ComoressorEouioment 0.00 0.00
t4 346 Gas Mas and Res F-ouinment 0.00 0.00
35 34'l OtherEouioment 0.00 0.00
36 TOTAI- Products Extmction Plant 0.00 0.00
37 TOTAL Nat. Gas Production Plant 0.00 0.00
3f Mfd. Gas Prod. Plant (Submit SuDDl. Statemen0 205.245.64 0.00
39 TOTAL Production P]ant 205.245.64 0.00
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FERC FORM NO. 2 (ED. 12-88)Page204
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Name of Respondent
Avista Corp
lhis Reoort Is:
:1) lx.lAn original
.Z; [AResubmission
Date of Report
(Mo, Da, Yr)
April 30,20Ol
Year of Report
Dec3l,2O0O I
GAS PLANT IN SERVICE (Accounts 101, 102, 103 and 106) (Continued)
including the reversals of the prior years tentative accolnbffsettothedebitsorcreditsdistributedincolumn(f)toprimary
distributions of these amounts. Careful observanceoftheabovoccountclassifications.
instructions and the texts of Accounts 101 and 106 will avoid ?. For Account 399, state the nature and use of plant
serious omissions of the reported amount of respondent'splarincluded in this account andifsubstantialinamountsubmita
actually in service at end of year.supplementary statement strowing subacccunt classification of
6. Show in column (fl reclassifications or transferssuchplantconfomringtotherequirementsoflhesepages.
utility plant accounts. Include also in column (f)theadditions 8. For each amount comprising the reportedbalanceand
or reductions of primary account classifications arising frorchangas in Account 102, state the property purchased or sold,
distribution of asrounts initially recorded in Account 102. In shou name of vendor or purchaser, and date of transaction. If pro-
ing the clearance of Accountl02, includein column (e) theposedjournal entries havebeenfiledwiththeCornmissionas
amounts with respect to accumulated provisionfordepreciatiorequired by theUniforrnSystemofAccounts, givealsodateof
acouistion adiustments. etc.. and show in column (fl onlvthesuchfilins.
Retirements
/,1)
Adjustments
0.00
Transfers
tn
Balance at
End ofYear
lo)
Line
No.
0.00 0.00 l -676.60)490_'72 301 2
0.00 0.00 0.00 1.592.55 302 J
t.724.852.58 0.00 0.00 3.O40.521.7'7 303 4
1:124.852.58 0.00 r.676.60)3.042.605.M 5
6
7
0.00 0.00 0.00 0.00 325.1 8
0.00 0.00 0.00 0.00 325.2 9
0.00 0.00 0.00 0.00 3',N.3 l0
0.00 0.00 0.oo 0.oo 325.4 1
0.00 0.00 0.00 0.00 325.5 12
0.00 0.00 000 0.00 326 l3
0.00 0.00 0.00 0.00 321 t4
0.00 0.00 0.00 0.00 328 5
0.00 0.00 0.00 0.00 329 6
0.00 0.00 0.00 0.00 330 '7
0.00 0.00 0.oo 0.00 331 8
0.00 0.00 0.00 0.00 332 19
0.00 0.00 0.00 0,00 333 20
0.00 0.00 0.00 0.00 334 2t
0.00 0.00 0.o0 0.00 335 22
0.00 0.00 0.00 0.00 336 2i
0.00 0.00 0.00 0.00 33'7 24
0,00 0.00 0.00 0.00 338 25
0.00 0.00 0.00 0.00 26n
0.00 0.00 0.00 0.00 340 28
0.00 0.00 0.00 0.00 341 29
0.00 0.00 0.00 0.00 342 30
0.00 0.00 0.00 0.00 343 3l
0.00 0.00 0.00 0.00 344 32
0.00 0.00 0.oo 0.00 345 33
0.00 0.oo 0.00 0.00 346 34
0.00 0.00 0.00 0.00 347 35
0.00 0.00 0.00 0.00 36
0.00 0.00 0.00 0.00 3'l
0.00 0.00 13.128.29 2r8.313.93 38
0.00 0.00 t3.128.29 218-373.93 39
FERC FORM NO. 2 (ED. 12-88)Page 205
Name of Respondent
Avista Corp
This Reoort Is:(l) lI--l A-noriginal
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Repon
Der 31,2000
GAS PLANT IN SERVICE (Accounts 1OI, 102. 103 and 106) (Continued)
Line
No.
Account
Balance at
Beginniag of Yea
tb)
Additions
(c\
4A 3. Natural Gas Storage and Processins Plant:li
4l Underground Storue; Pl-rt -_-li
i :' i i
4?350.1 Land 367.924.5't 703.16
43 350.2 Rishts-of-Wav 2i.8'74.O3 o.oo
44 351 Structures and ImDrovements r.069.958.40 0.00
45 352 Wells 5.570.2M.52 .r30.00
46 352.1 Storage Leaseholds and fushts 254.354.23 0.00
4'7 352.2 Reseruoirc 85.759.49 88.232.31
48 352.3 Non-recoverable Natural Gas 6.Ot'7.83'7.52 104.088.51
49 353 I-inas '799.O12.40 0.00
50 354 Comoressor Station Eouiument t-512.252.O2 66.466.13
-51 35-5 Musrins and Res. Eouinment 940.961.30 0.00
52 356 PurificationEouioment 4-58.570.06 0.00
53 35'l OtherEquipment r.571.6'76.17 8.91l.0l
54 TOTAL Undereround Storage Plant t8 672 386.71 269.531.12
Otlier Storage Plant
56 360 Land and Land Riehts o.oo o.oo
5't 361 Structures and Improvements 0.00 0.00
58 362 Gas Holdere 0.00 0.00
59 163 PurificationEquioment 0.00 0.00
60 363.1 LiouefactionEouiDment 0.oo 0_oo
6t 363.2 VauorizinsEquiDment 0.00 0.00
62 363.3 ComoressorEouioment o.oo o.o0
63 363.4 Meas. and Res. Equipment 0.00 0.00
@ 363.5 OtherEouioment 0.00 0.00
65 TOTAL Other Storage Plant 0.00 0.00
66 Base Load Liquelied Natural Gas Terminating
and Prmessins Plant
bt 364.1 Land and Land Rishts 0.00 0.00
68 364.2 Structures and Improvements 0.00 0.00
69 364.3 LNG Processins Terrninal Eouioment 0-00 0.00
7A 364.4 LNGTransportationEquipment 0.00 0.00
71 364.5 Measuring and Reculatins Eouioment 0.00 o.o0
72 364.6 CompressorStationEcruipment 0.00 0.00
73 364.'7 CorrrrrulricatiolsEouionrenL 0.00 0.00
74 364.8 Odrer Eouiument 0.00 0.00
75 TOTAL Base Load Liouefied Natuml 'o oo 0.00
76 Gas, Terminatinq and Procesing Plant 0.00 0.00
77 TOTAL Nat. Gas Storase and Proc. Plant 18.672.386.7t 269 531.12
18 4. Transmission Plant
'79 365.1 Land and Land Riehts 7.9'73.O5 0.00
80 365.2 Rishts-of-Wav 49 711 1?ooo
81 366 Skuctures and Improvements 16.03 1.87 0.00
82 36'7 Mains 2.903 743.33 o.oo
83 368 Comoressor Station Equipment 0.00 0.00
84 369 Measurins and Reg. Sta. Eouioment 2i9.t52.21 0.00
85 3'70 CommunicationEquipment '77.n4.80 0.00
86 311 Other Ecuinment 0.00 0.00
87 TOTAL Transmission Plant 3.t93.952.99 0.00
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FERC FORM NO.2 (ED.12.88)Page206
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Name of Respondent
Avista Corp
This Reoort Is:
trl Eano;ginal
(21 f]AResubmission
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Report
Dec 31,2000 I
GAS PLANT IN SERVICE (Accounts 101. 102. 103 and 106) (Continued)
Retirements
(d)
Adjustments
(e)
Transfers
lfl
Balance at
End ofYear
Line
No.
40
4t
0.00 0.00 0.oo 368.6n.73 350. l 42
0.00 0.00 0.00 23.874.O3 350.2 43
0.00 0.00 0.00 1.069.958.40 35r 44
0.00 0.00 0.00 5.5'77.336.52 352 45
0.00 0.00 0.oo 254.354.23 352.1 46
0.00 0.00 0.00 r73.991.80 352.2 4'7
0.00 0.00 0.00 6.12t.926.03 352.3 48
0.00 0.00 (r-tr(,'199.O12.40 353 49
0.00 0.00 0.00 1.578.7 18. l5 354 50
0.00 0.00 0.oo 940-961.30 355 5
0.00 0.00 0.00 458.570.06 356 52
o.o0 0.00 0.00 1.580.587.18 357 53
0.00 0.00 0.00 941.9t7.83 54
55
0.00 0.00 0.00 0.00 360 -56
0.00 0.00 0.00 0.00 361 5'7
0.00 0.00 0.00 0.00 362 58
0.00 0.00 0.00 0.00 363 59
0.00 0.00 0.00 0.00 363.1 60
0.00 0.00 0.00 0.00 363.2 61
0.00 0.00 0.00 0.00 363.3 62
0.00 0.00 0.00 0.00 363.4 63
0.00 0.00 0.00 0.00 363_5 &
0.00 0.00 0.00 0.00 65
66
0.00 0.00 0.00 0.00 3&.1 6'7
0.00 0.00 0.00 0.00 3&.2 68
0.00 0.00 0.00 0.00 3&.3 69
0.00 0.00 0.00 0.00 3U.4 70
0.00 0.00 0.00 0.00 364_5 '71
0.00 0.00 0.00 0.00 364.6 72
0.00 0.00 0.00 0.00 3&.'t
0.00 0.00 0.00 0.00 3il.8 '74
0.00 0.00 0.00 0.00 '75
0.00 0.00 0.00 0.00 76
0.00 0.00 0.00 8 941.917 83 '7'7
78
0.00 0.00 0.00 '7.973.O5 365. I 79
0.00 0.00 o.oo 49.7'77.73 365.2 80
0.00 0_00 (243.27'15.788.60 366 8l
494.31 0.00 r340.14r.04'2-463-1O7.98 36't a2
0.00 0.oo 0.00 0.00 368 83
20.43'7.65 0.00 (130.651.67)88.062.89 369 84
12.673.94 0.00 (15-500-84)49.100.(D 370 85
0.00 0.00 0.00 0.00 37t 86
33_605.90 0.00 (486.536.82\2_6'73.81O.2'7 87
FERC FORM NO.2 (ED.12.88)Page2OT
Name of Respondent
Avista Corp
lhis Report Is:(1) Ix---_l
(2)
An Original
A Resubmission
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Report
Dec 31,2000
GAS PLANT IN SERVICE (Accounts 101. 102. 103 and 106) (Continued)
Line
No.
Account
(a)
Balance at
Beginning of Yea:
(h)
Additions
(c\
88 5. Distribution Plant
89 374 Land and Land Riehts tu.943.46 0.00
90 3'75 Structures and Imorovernents 420.296.O8 66-326.78
9l 3'76 Mains 185.66r.253.18 t2.6'77.677.00
92 3'7'l ComuressorStationEouioment 0.00 0.00
93 3'78 Meas. and Res. Sta. Ecruip. - General 3.090.564.68 893.607. l3
94 379 Meas. and Res. Sta. Equip. - City Gate 1.378.000.64 264.966.39
95 380 Services 136.143-S30.96 '19w-'73t.92
96 381 Meters 43.746.325.28 2.542.148.85
9'7 382 Meterlnstallations 02.08)0.00
98 383 House Rezulators 72.O8 0.00
99 384 House Reg. Installations 0.00 0.00
100 385 Industrial Meas. and Ree. Sta. Eouioment 1.660.256.80 289.534.40
l0l 386 Other Prop. on Customers' Premises 0.00 0.00
t02 38'7 Olher Eouiomenl 2.1 85.89 0.00
l03 TOTAI- Distribution Plant 372.207.756.97 24.&3.992.4'l
t04 6. General Plant
05 389 Land and Land fueirts 330.820.93 0.00
06 390 Structures and Inrorovements 2.345.694.95 38.3'71.64
o1 391 Office Furniture and Equipment 9,685.00 0.00
08 292 TransoonadonEouioment 3332.322.85 207.962.52
09 393 Stores Equipment 75.n2.22 8.700.00
0 394 Tools- shoo- and GaraseEouioment 1.720.290.14 168.1 19.80
395 LaboratorvEquipment '?64.980.23 107.603.5 I
2 396 Power Ooerated Ecruioment 2.139.86'7 _39 t'79.999.49
3 397 CommunicationEquipment 881.2'79.U 669 331 .O3
4 398 MiscellaneousEouioment 34.4'71.93 0.00
5 Subtotal 11.634.684.68 I 3tto o87.99
6 399 OtherTaneibleProDertv t, t r(,0.00
't TOTAI - General Plarrt 11,634,684.68 I 3tto.o87.99
8 TOTAL (Accounts l0l and 106r 409.1o9.446.69 27.319.1 8 1.00
9 Gas Plant Purchased (See Instr. 8 0.00 0.00
t2((Less) Gas Plant Sold (See Instr. 8)0.00 0.00
L2l Experimental Gas Plant Unclassified 0.00 0.00
122 TOTAI- Gas Plant in Seruice 409.1@.446.69 27-31S- 181.00
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FERC FORM NO.2 (ED.r2-E8)Page 20E
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Page 209FERC FORM NO. 2 (ED.T2.88)
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Nanre of Respondent
Avista Corp
This Reoort Is:
(l) lxlAn odsinal
(2) lAResubmission
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Report
Dec 31,2000 I
GAS PLANT IN SERVICE (Accounts 101. 102. 103 and 106) (Continued)
Retirements(i)Adjustments Transfers
(ft
Balance at
End ofYear
lo\
Line
No.
88
0.00 0.00 l_000.00 105,943.46 374 89
18.033.12 0.00 4.191.5'l 472.781.31 375 90
161.383.52 0.00 265.143.40 t98.442.690.M 376 9t
0.00 0.00 0.00 0.00 3'7'7 92
122-262-74 0.00 56.437.M 3.918.346.1r 378 93
50.258.13 0.00 @.507.24 1.657.216.14 379 94
?34.216.46 0.00 0.00 143.719.446.42 380 95
454.430.53 0.00 0.00 45_834.043.60 381 96
0.00 0.00 72.08 0.00 382 97
0.00 0.00 ('72.O8 o.oo 383 98
0.00 0.00 ooo 0.00 344 99
2.46'7.92 0.00 1.468.58 1.948.79r.86 385 00
0.00 0.00 o.oo 0.00 386 I
1.646.60 0.00 0.00 539.29 387 02
.lM.699.42 0.00 392-'74'1.83 396,099;t98.25 103
M
0.00 0.00 0.00 330.820.93 389 05
65.284.42 0.00 63.485.85 2382_269.O2 390 106
0.00 0.00 0.00 9.685.00 39r to7
197.86t_9'7 0.00 8-730.00 3_3-51,153.40 392 l08
0.00 0.00 0.00 83.972.22 393 09
t4.714.26 0.00 0.00 1.873,695.68 394 0
6.844.54 U.UU 0.00 865.739.20 395 I
14 784.25 0.00 0.00 2.305.082.63 396 2
42.971.70 0.00 02.750.62'1.494.887;75 397 J
0.00 0.00 0.oo 34_411.93 398 4
342.461.t4 0.00 59.465.23 t2;73t.776.76 5
0.00 0.00 0.00 0.00 399 6
342.461.t4 0.00 59.465.23 t2.73t.7'76.76 '7
2.697 473.54 0.00 (22.872.O'7 433.708.282.08 8
0.00 o.o0 0.00 0.00 9
0.00 0.00 0.00 0.00 20
0.00 0.00 0.00 0.00 I
2.691 A'73.54 0.00 (22.872.O7 433;708.282.08 ,.,
),rame ot Respondent
liilt
-&."f;
originar
IAvistaCorp lfZ> tr AResubmission
uate ot Keport
'Mo, Da, Yr)
April30,2001
Y ear oI Kepon
Dec. 31.2000
CONSTRUCTION WORK IN PROGRESS-GAS Account 107)
L Report below descriptions and balances at end of year
of projects in process of consruction (107).
2. Show items relating to "research, development, and
demonstration" projects last, under a caption Research,
Development, and Demonstration (see Account 107 or the
Uniform System of Accounts).
3. Minor projects (less than $100,000) may be grouped.
Line
No.
Description of Project
(a)
uonstrucnon worK
in Progress-Gas
(Account 107)
(bt
tsstlmateo
Additional
Cost of
Project(cl
I
,)
3
4
6
8
9
10ll
t2
l5
l6
25
26
27
28
29
30
3l
32
33
34
35
36
37
38
39
40
4t
42
434
45
46
47
48
49
50
STATF OFWASI{INGTON
Fairchild Hanger Project
Market & Garland HP conver reg st 66
Rebuild reg sta{24
Minor Projecs (67) Under $100,000
Hidden Lakes Golf Course gas main
Minor hojecs (32) Under $100,000
Leonard Rd main ext
High pressure gas reinforcement S. Stage Rd
Roseburg reinforcements
Roseburg lumber-gas main ext
Minor Projects (45) Under $100,000
STATE OFCAI IFORNIA
Minor Projects (l) under $100,000
COMMON-WASH/INAHO
Gas Dist. Const
Minor Projects (1) under $100,000
COMMON-WAAN/OR/CA
Minor Projects (l) under $100,m0
102,386.92
149,003.71
t04,6t3.49
987,035.62
142,574.70
389,716.51
134,783.75
262,957.64
122,283.t3
244,490.05
&1,470.79
5.35r.42
553
848.82
25,688. l6
24,993.08
1,202,916.3t
142,t75.3(
285,946.49
648.58
99,3 l 1.8!
IOTAL 3.866,6E7.31 , /)),yvl.0
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FERC FORM NO.2 (ED. 12-87)Page216
Name ofRespondent
Avista Corp.
Tlis Report Is:
(1) IXI An Original
(2) t I AResubmission
Date of Report
(Mo. Da. Yr.)
4t30t200t
Year of Report
Dec. 31.2000
CONSTRUCTION OVERHEADS . GAS
I . List in column (a) to kinds of overheads according to the titles used by the respondent. Charges for outside professional services for engineering fees and
managementorsupervisionfeescapitalizedshouldbeshownasseparateitems.2. OnPage218furnishinformationconcerningcotrstructionoverheads.3.
:espondent should not report "none" to ttre page if no overhead apportiolments are made, but rather shoud explain on Page 218 the accounting procedures,
:mployed and the amounts of engineering, supervision and administrative costs, etc. which are directly charged to construction. 4. Enter on this page
:ngineering, supervision, administrative, and allowance for funds used during construction, etc., which are frst assigned to a blanket work order and then
rrorated to construction iobs,
A
Line
No.
Description of Overhead
(a)
Total Amount
Charged
for the Year
ft)
I 3as Distribution Construction Ensineering & Supervision - WA/ID t.349.825
2 3as Distribution Construction Euqineering & Supervision - OR/CA 692.386
3
4
5
6
"t
8
9
0
I
2
3
4
5
6
7
8
9
20
2t
22
23
r,24
25
26
2'7
28
29
30
r3l
32
JJ
34
35
36
37
r38
39
'40
4t
42
43
44
r45
46 TOTAL $2.042-2tt
FERC FORM NO.2 (ED. 12-96)
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Page2lT
Name of Respondent
Avista Corp.
fhis Report Is:
.l) [X] AnOriginal'2) f I AResubmission
Date of Report
(Mo. Da. Yr.)
4t30t200r
Year of Report
Dec. 31,2000
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
l. For each construction overhead explain: (a) the nature and extent of work, etc. the overhead charges are intended to cover, (b) the general procedure for
determining the amount capitalized, (c) the method of distribution to constructionjobs, (d) whether different rates are applied to different types of construction, (e)
basis of differentiation in rates for different types of construction, and (f) whether theoverhead is directly or indirectly assigned.
2. Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Electric Plant instructions 3(17) of the
U.S. of A.
3. Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that cledly indicates the
amount of reduction in the gross rate for tax effects.
onstruction costs with a direct relationship to new construciton and capital replacement activities that
nnot b€ clearly identified with specific projects are charged to overhead pools. The established
rcls are:
Gas Distribution Construction Engineering and Supervision-WA/ID
Gas Distribution Construction Engineering and Supervision-OR/CA
)ol costs are allocated to direct project costs, excluding AFLJDC, based on a percentage rate. Each pool'
)rcentage rate is calculated separately and applied only to the related pool balance for allocation.
llowance for funds used during construction is calculated system wide using a rate that is equivalent to
e allowed rate of return in the company's primary state jurisdiction.
COMPI.ITATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATE!
For line l(5), column (d) below, enter the rate granted in the last rate proceeding. If such is not available, use the average
l. Components of Formula @erived from actual book balances and actual cost rates):
LIUE
No.
llue
(a)
Amount
(b)
uaPrrauzatru0
Ratio(Percent)(c)
LUSL AalC
Percentage
1d\
I Average Short-Term Debt &
Computation of Allowance text
s 120,626,W
3 Long-Term Debt D 679,806,0m u.t5 7.57
heferred Stock P 135,000,000 8.7'7 8.09
Common Equity c 724,946,807 4'1.08 il.t6
Iotal Capitalization r,539,752,807 100.00 LNVo
1 Average Construction Work in
Progress Balance
w 32,%8,072
2. Gross Rate for Borrowed Funds SDSs(-) + d(-)(l- )W D+P+C W
0.00
3. Rate for Other Funds S P C
tl- - ltP(-) + c(- )lW D+P+C D+P+C
0.00
4.Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -
b. Rate for Other Funds -
4.76
5.49
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FERC FORM NO.2 (ED. 12-90 Page 218
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Name of Respondent
Avista Corporation
This Reoort Is:
(l)E An original
(2)[ AResubmission
Date of Report
(Mo, Da, Yr)
April28, 2001
Year of Report
Dec. 31,2000
ACCUMIILATED PROVISION FOR DEPRECIATION OF GAS I/TILITY PLANT (Account 108)
l. Explain in a footnote any important adjustments
during year.
2. Explain in a footoote any difference betweea the amount
for book cost of plant retired, line I l, column (c), and that
reported for gas plant in service, pages2042O9, column (d),
excluding retirements of non-depreciable property.
3. The provisions of Account 108 in the Uniform System
of Accounts require that retirements of depreciable plant
be recorded when such plant is removed from service. If
the respondent has a signifrca[t amount of plant retired at
year end which has not been recorded and/or classified to
the various reserve functional classifications, make
preliminary closing entries to tentatively functionalize the
book cost of the plant retired. In addilion, include all costs
included in retirement work in progress at year end in the
appropriate functional classifications.
4. Show separately iaterest credits under a sinking fund
or similarmethod of depreciation accouuting.
Section A. Balances and Chanses Durins Year
Line
No.
ltem
(al
Total
(c+d+e)
(b)
Gas Plant in
Service
(cl
Gas Plant Held
for Future Usetl\
Gas Plant Leased
to Others
(el
1 Balance lsginning of Year 135.860.711 135 860 711
2 Depreciation Provisions for Year,
Chareed to
J (403) Deoreciation Exoense t2.029.471 12.029.471
4 (413) Exp. of Gas Plt. Leas. to Others
5 Transoortation F.xnenses-C'learins 234.15t 234.15'.1
6 Other Clearins Accounts
7 Other Accounts (Specify):
8 Transfer to comrnon (transporation clear)14.46 14.446
9 TOTAL Deprec. Prov. for Year
(Enter Total of lines 3 thru 8)
12,278,068 t2,278,068
10 Net Charges for Plant Retired:
I Book Cost of Plant Retired 0.520.766 0.520.766
12 Cost of Removal Q34.844 Q34.844
t3 Salvaee (Credit)8.319 8.319
l4
l5
TOTAL Net Chrgs. for Plant Ret.
@nter Total of lines 1 1 tbnr l3)
Other Debit or Ctedit Items (Describe)
(r,747,29r];(1,747.291
l6
t7 Balance End of Year @nter
Totaloflines 1.9. 14. 15. and 16)146.391.488 146.391.488
Section B. Balances at End of Year According to Functional Classifications
t8 hoduction-Manufactured Gas 109.M5 109.M5
19 hod. and Gatherine-Nahral Gas
20 hoducts Extraction-Natural Gas
2l Under$ound Gas Storaee 8.725.s41 8.725.541
22 Other Storase Plant
23 Base Load LNG Term and Proc. Plt.
24 Iransmission 2.393.M5 2.393.M5
25 Distribution 129.924.234 t29.924.234
26 General 5.239.623 5.239.623
27 TOTAL @nter Total of lines 18
rhru 26)
146,391,488 146,391,488 C
FERC FORM NO. 2 (ED. 12-87)Page2l9
Name of Respondent
Avista Corporation
This Reoort Is:
(11 IXI An Original
(2) n A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year of Report
Dec. 31,2000
GAS STORED (ACCOUNT T17,164.T.164.2. AND 164.3)
1. If during the year adjustment was made to the stored gas
inventory (such as to correct cumulative inaccuracies of ga-s
measurements), fumish in a footnote an explanation of the
reason for the adustment, the therm and dollar amount of ad-
justment, and account charged or credited.
2. Give in a footnote a concise statement of the facts and
the accounting pertbrmed with respect to any encroachment
of withdmwals during the year, or restoration of previous en-
croachment, upon native gas constituting the "gas cushion"
of any storage reservoir.
3. If the company uses a "base stock" in connection with
its inventory accounting, give a concise statement of the basis
of establishing such "base stock" and the inventory basis and
the accounting performed with respect to any encroachment
of withdrawals upon "base stock," or restoration of previous
encroachment, including brief particulars of any such account-
ing during the year.
4. If ttre company has provided accumulated provision for
stored gas which may not eventually be fully recovered from
any storage project, t'urnish a statement showing: (a) date of
Commission authorization of such accumulated provision,
(b) explanation of circumstances requiring such provision,
(c) basis ofprovision and factors of calculation, (d) estimated
ultimate accumulated provision accumulation, and (e) sum-
mary showing balance of accumulated provision and entrics
during year.
5. Report pressure base of gas volumes as 14.73 psia at
60p F.
Lint
No.
Description
(a)
Noncurrent
(Account 117)
(b)
Current
(Account 164.1)
(c)
LNG
(Account 164.2)
(d)
LNG
(Account 164.3)
(e)
Total
(n
1 Balance at Beginning
of Year 2.982.740 568.601 3.55 i.341
2 Gas Delivered to
Storase (contra Account)7 .9'.7 t.857 189.856 8.161.713
3 Gas Withdrawn from
Storage (contra Account 5,250,680 t22.3tt 5.372.991
4 Other Debits or
Credits (net)0 0 0
5 Balance at End of Year C 5.703.911 636.146 C 6.340.063
6 Therms 16,188,730 2.860.930 19.049,660
7 Amount Per Therm $0.3523 $0.2224 $0.3328
8 State basis of segregation of inventory between curent and noncurrent portions:
Current portion is gas expected to be sold within a 24 month period. AII other gas is considered non-current.
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FERC FORM NO.2 (ED. 12-87)Page220
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Name ol Kespondent
Avista Corp.
l'tus ReDort Is:(l) E AnOriginal
(2) tr AResubmission
ljate oI Keport
(Mo, Da, Yr)
April30, 2001
Year oI Keport
2000
NONUTILfIY PROPERTY (Account 121
1. Give a brief description and state the location of non-
utility property included in Account 121.2. Designate with an astersk any property which is leased
to another company. Statename of lesseeand whetherlessee
is an associated company.3. Fumish particulars (details) conceming sales, pur-
chases, or transfers ofNonutility Property during the year.
4. List separately all property previously devoted to
public service and give date of transfer to Account 121,
Nonutility Property.
5. Minor items (5Vo of the Balance at the End of the Year,
for Account LZl or $100,000, whichever is less) may be
grouped by (1) previously devoted to public service (line 44),
or (2) other nonutiltv propertv 0ine 45)
Lln(
No.
Description and Location
tu)
ualance at l,egummt
of Yem
(bt
rurcnases, Sales,
Transfers, etc.(cl
Balance at End
of Year
HI
1
2
3
4
5
6
7
8
9
10
11
t2
13
14
15
16
T]
l8
19
20
2t
22
23
24
25
26
27
28
'29
30
31
32
JJ
34
35
36
)l
38
39
40
4t
42
43
M
STATE OF WASHINGTON@
Opportunity Project (2)
Skagit County Property (3)
Upriver Drive (4)
Marshal Sub Property (5)
Colville Service Center Property (7)
Pullman Service Center (8)
Centralia Generating Station (9)
Total State of Washington
STATE OF IDAHOEurffiH@ffient1o1
Total State of Idaho
Notes: (1) Previously devoted to public service; transferred to Accot
(2) Previously devoted to public service; transferred to Accot
(3) Transt'erred to Account 121, April 1982.
(4) Transferred to Account 121, December 1986.
(5) Transferred to Account 121, December 1991.
(6) Transferred to Account 121, December 1991.
(7) Transfened to Accorurt 121, June 1995.
(8) Previously devoted to public service; transferred to Accot
(9) Acquired to Account 121, December 1999.
Minor Items Previously Devoted to Public Service
Minor Items - Other Nonutilitv Propertv
$174,023
64,013
193
656,033
980,939
r52,864
180,941
4,150,000
6,359,006
60,695
60,695
mr 121
nt l2l April 1979.
December 191
tzl April1999
435,437
95.765
(4,1s0,000)
(4,150,000)
(e61)
(34.1 10)
9174,023
64,013
193
656,033
980,939
152,864
180,941
0
2,209,006
60,695
60,695
434,476
61.655
IUIAL s6,vf u,vu (t,4. 16),(,5f . /h).x Ji
FERC FORM NO.2 (ED. 12-87)Page22l Next Page is224
Name oI Hesponoenl
Avista Corp.
This Reoort ls:(1) E]An Original(2) f-lA Resubmission
Date ot Report
(Mo, Da, Yr)
0413012001
Year of Report
Dec.31, 2000
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.
'l . Beport below investments in Accounts 123.1, investments in Subsidiary Companies.
2. Provide a subheading for each company and List there under the information called for below. Sub - TOTAL by company and give a TOTAL in
columns (e),(0,(g) and (h)
(a) lnvestment in Securities - List and describe each security owned. For bonds give also principal amouni, date of issue, maturity and interest rate.
(b) lnvestrnent Advances - Beport separately the amounts of loans or investment advances which are subject to repayment, but which are not subject to
cunent settlement. With respect to each advance show whether the advance is a note or open a@ount. List each note giving date of issuance, maturity
date, and specitying whether note is a renewal.
3. Report separately the equity in undistributed subsidiary earnings since acquisition. The TOTAL in column (e) should equal th€ amount entered for
Account 41 8.1 .
-tne
No.
uescflplton or rnveslmenl
(a)
Date Acquired
{b)
Date Ol
't;1'',
,\tnounl oI tnveslmenl ar
Beoinnino of Year- (d)-
1
2 Avista Capital - Common Stock 't997 184,302,503
3 Avista Capital - Equity in Earnings 46,004,667
4
5
6
7
8
I
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11
12
13
14
15
16
'17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
ec
40
41
42 fotal Cost of Account 123.1 $ 0l TOTAL 230,307,'t70
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TFERC FORM NO. 2(ED. 12-89)Page 224
4. For any securities, notes, or accounts that were pledged designate such securities, notes, or accounts in a footnote, and state the name ol pledgee
and purpose of the pledge.
5. ll Commission approval was required for any advance made or security acquired, designate such lact in a footnote and give name of Commission,
date of authorization, and case or docket number.
6. Report column (f) interest and dividend revenues form investments, including such r€venues form securities disposed of during the year.
7. ln column (h) report for each investment disposed of during the year, the gain or loss represented by the difference between cost o, the investment (or
the other amount at which carried in the books of account if difference from cost) and the selling price thereof, not including interest adjustrnent includible
in column (f).
8. Report on Line 42, column (a) the TOTAL cost ol Acrount 123.1
177,585.'.192
FERC FOHM NO. 2 (ED. 12-89)Page
Name oI Hesponoent
Avista Corp.
I nrs Heoon ls:(1) EIAn Original(2) nA Resubmission
Date of Reoort(Mo, Da, Yi)
0413012001
Year ol Report
Dec.31, 2ooo
OTHER REGULATORY ASSETS (Account 182.3)
1. Report below the partio.{ars (details) called for concerning other regulatory assets which are created through the rate making actions
of regulatory agencies (and not includable in other accounts)
2. For regulatory assets beirg amortized, show period of amortization in column (a)
3. Minor items (5olo of tha Balance at End of Year for Account 182.3 or amounts less than $50,000, whichever is less) may be grouped
by classes.
Line
No.
Description ard Purpose ol
Other Regulabry Assets
{a)
Debits
(b)
CREDITS Balance at
End of Year
(e)
ACCOUnICharged(c)
Amount
(d)
1 FAS 106 - Accounting for Post Retirement 926.6s 472,752 5,673,024
2 Benefits, other than Pensixrs
3
4
5 Amortization ol FAS 106
6
7
8 FAS 109 - Acctng lor lncorne Taxes Util Prop 283.17118 't 1 ,162,449 157,110,402
9
10 Amortization is 30 and 33 years
11
12 Oregon DSM Various 49,632 -265,835
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
EE
3€
37
38
39
40
41
42
43
44 TOTAL 11,684,833 162,517,591
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IFERC FORM NO. 2 (ED. 12-94)Page
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Name of Respondent
Avista Corp.
This ReDort ls:(1) []An original(2) f-lA Besubmission
Date of Reoort
(Mo, Da, Yi)
o4t3012001
Year oI F{epon
Dec.31, 2000
MISCELLANEOUS DEFFERED DEBITS (Account 186)
1. Report below the particulars (details) called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a)
3. Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $50,000, whichever is less) may be grouped by
classes.
Line
No.
Description of Miscellaneous
Deferred Debits
(a)
Balance at
Beginning of Year
(b)
Debits
(c)
CREDITS Balance at
End of Year
{fl
Charged Arnount
(e)
1 Reoulatory Deferrals - WA
2 Colstrip Common Fac.698,280 406 31.74C 666.540
3 Cleanivater Hvdro 34,579,86:34,579.863
4
5 Fleoulatorv Defenals - lD
6 Colstrip Common Fac.1,480,776 406 67,308 1.413.468
7
I Misc Deferred Debits 9,558,il2 9.s58.642
c
10 Pavroll Accrual 980,012 184,97(1.164.987
11
12 Reoulatorv Defenals - OR
13 OR State Misc. Deferral -466,85C 303.49 -163,359
14
15 Misc Error Susoense -96,1 1S vaf 377,51i -473.636
16
17 Joint Proiects
18 Centralia Operatino Pavments -49,003 574,00i 525,000
19 Colstrip Operating Pavments 6'.t2.231 var 612.231
20
21 Commercial Marketinq Beta Prom 169,643 169_644
22
23 Wood Power Contract 6.O24.214 4.456.24C 1.567.974
24 Clark Power Contract 4.005.573 2.A76.894 1124.479
25
26 Unamortized A,/R Sale 192,368 32,432 1s9,936
27
28 Bank Recon Susoense 301 .71,(-301.714
29
30 Mark to Market Deferred Debit 404.460 404.46(
31
32 Nez Perce Settlement 2.136.460 1.337.52t 798,940
33
34 DES Contract Amortization 216.979 272,40(489,379
35
36 Clark Fork Relicensino 597,'.t71 597.1 71
37
38 Reo Low lncome Gas Wzn 507.46(507,469
39
40 Ortho Business Activitv 275,888 220,37t 55,512
41
42 Canadian GST 251.602 var 63.51i 188,085
43
44 Misc Work Orders <$50,000 176.828 25,36i 202,191
45
46 Subsidiarv Billinqs -6.008.101 8,428,48t 2.420.387
47 Misc. Work in Progress
48 uererreo Hegurarory uomm.
ExDenses (See Daoes 350 - 351)
49 TOTAL 66,619,69i 64,351,530
]."" F.RM No.2 (ED.12-s4)Page 233
Name of Respondent
Avista Corp.
This Reoort ls:(1) 5llrn orisinat(2) nA Resubmission
Date of Reoorl
(Mo, Da, Yi)
o413012001
Year of Report
Dec. 3'l , 2000
MISCELLANEOUS DEFFERED DEBITS (Account 186)
1. Report below the particulars (details) called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a)
3. Minor item (1% of the Balance at End of Year for Account '186 or amounts less than $50,000, whichever is less) may be grouped by
classes.
Line
No.
Description of Miscellaneous
Deferred Debits
(a)
Balance at
Beginning of Year
Ib)
Debits
(c)
CREDITS Balance at
End of Year
/ftchargedAmount
(el
1
2 Conservation
3 ld Low lncome 72.480 908 36.240 36.240
4 Wa Low lncome 174,244 908 174,24Q
5 Oreqon Gas Comm Consvt 68,934 1 0,1 8i 79.117
b Oreoon Shower Head 243.1 80 908 27.'.t37 216.043
7 Oreoon Common Gas Eff 72,534 1,761 74,291
8 WPNG HE Wtr Htrs-Oreoon 181 .666 44.34i 226.OO9
c Oreoon HE Furnaces 1.097.607 160,01 'l 1 .257.618
1C Oreqon Low lncome 112,647 30,23i 't42.880
11 Oreqon Low Betc 149.498 149.498
12 Wa Elec Comm Energy 131.378 908 131.378
13 Schedule 67 882,900 908 586,350 296,550
14 Water Heater Conversion 4,844,335 908 3,353,974 1.490.36'l
15 Space/Water Conversion 20.288.757 908 14.113.463 6,175.294
16 Elec Comm/lnd 3.431.887 908 2.419.348 1,012,541
17 Gas Weath 1.M5.304 908 't53.145 1.492.159
18 Elec Res CMPCT 91.060 908 n.o85 13.975
1S Ul Elec,/oas 1,697,006 908 1 .199,322 497,6U
2C Elec Mnfo Home 1.497.606 908 1.065.859 431.747
21 Ul Gas Weath 564,1 03 908 564,1 03
22 Comm/lnd Gas DSM 194.617 908 19.59S 175.0't8
23 Gas Res Aool 2.23s.151 908 208,179 2,026,972
24 Gas Res Shwr 302,752 908 55,047 247.705
25 Elec Res Weath 268.163 908 191 ,999 76,164
2e Ul Elec/Gas 148.948 908 105,714 43,2U
27 Ul Elec Weath 412.968 908 288.83C '124,138
28 Elec Res Shower 467,868 908 333,256 134.612
29 Ul Elec Fuel 1,031,502 908 733,624 297.878
30 Gas A.E. Water Heater 407.674 908 74,'.t3C 333,544
31
32 Shareholder Litioation 262.72t 262,726
33
34 Manufactrrrino 109,521 109,521
35
36 Sandooint DSR Acouisition 1.193.901 908 1't3,38i 1,080.514
37
38 EL E2000 LED Tratfic Liqhts 190.590 908 190.59C
39
40 EL E2000 LED Exit Sions 160,095 908 160.095
41
42 MOPS Taritl 350,467 1,64(352,107
43
44 MOPS II 165,916 22.48t 188.404
45
46 PF HED Feasibilitu Studv 66,786 66.78(
47 Misc. Work in Progress
48 ue{erreo Hegurarory uomm.
Expenses (See pages 350 - 351)
49 TOTAL 66,619,69:64,351,530
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IFERC FORM NO.2 (ED.12-94)Page 233.1
1. Report below the particulars (details) called for concerning miscellaneous deferred debits.
2. For any deferred debit being amortized, show period of amortization in column (a)
Minor item (1% of the Balance at End of Year for Account 186 or amounts less than $50,000, whichever is less) may be grouped by
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]r. F.RM No.2 (ED. 12-s4)Page
Name ofRespondent
Avista Corp
This Reoort Is:+(l) 18 An Original
(2) f] A Resubmission
Date of Report
,M, D, Y)
April 30, 2001
Year of Report
Dec.3l,2000
ACCI.JMULATED DEFERRED INCOME TAXES (ACCOUNT 190)
l. Report the information called for below concerning the 2. At Other (Specify), include deferrals relating to
respondent's accounting for deferred income taxes.other income and deductions.
3. At lines 4 and 6, add rows as necessary to report
all data. Number the additional rows in sequence
4.01,4.02, etc. and 6.01, 6.02, etc.
Line
No.
Account Subdivisions
(a)
Balance at
Beginning
of Year
(b)
CHANGES DIJRINGYEAR
Amounts
Debited to
Account 410.1
(c)
Amounts
Credited to
Account 41 1.1
(dt
I Account 190
2 Electric 15.960.616 r.925.472 2.382.818
J Gas 2.780.101 941.685 218.419
3.01
Cther (Define)4
4.01
4.02
5 Iotal (Total of lines 2 thru 4)r&:t40Jt7 2.E67.157 2.601237
6 Dther lSnecifv)13.070.560 582.@4 169.502
6.01
6.02
7 IOTAL Account 190 (Total of lines 5 thru 6)31,811277 3,4/;925t 2J70J39
8 Classification of TOTAL
9 Federal Income Tax 3t.811.277 3,4/,9.251 2.770J39
l0 State Income Tax
u Local Income Tax
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FERC FORM NO.2 (12.98)Page234
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Name ofRespondent
Avista Corp
This Reoort Is:
(rlEleo original
(2)!A Resubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year ofReport
Dec. 31, 2000
ACCUMULATED DEFERRED INCOME TAXES (ACCOUNT 190) (Continued)
4. Ifmore space is needed, use separate pages
as required.
5. In the space provided below, identify by amount
and classification, significant items for which
deferred taxes are being provided. Indicate
insignificant amounts listed under "Other."
CHANGES DTJRING YEAR ADruSTMENTS
Balance at
End of Year
(k)
Line
No.
Amounts
Debited to
Account 410.2
(e)
Amounts
Credited to
Account 4l I .2
(fl
Debits Credits
Acct. No.
(s)
Amount
(h)
Acct. No.
I it
Amount
(il
3.67',t.3M 15,6t7,667 283 12.960.7M 4131E.989 2
0 0 283 139.278 1.917-557 3
254 208.205 (20820s1 3.01
0 4
0 4.01
0 4.O2
3.677344 15.617.667 12960.704 347.483 43.028341 5
70,000 1.408-672 23(2,8t2,659 254 1.190,163 15.619.136 6
0 6.01
0 6.O2
3J47344 fi,a26,339 15.773363 1,537.646 s8.647.4it7 7
3,74734{t7-026339 t5J73363 1.s37.646 s8.6{r.477 9
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FERC FORM NO.2 (12.98\Page 235
Name of Respondent
Avista Corp.
This Reoort ls:(1) p{Rn original(2\ nA Resubmission
Date ol Report(Mo, Da, Yr)
o4t3012001
Year of Report
Dec.31, 2000
CAPITAL STOCKS (Accour 2O1 and204)
1. Beporl below the particulars (details) called for concerning common and preferred stock at end of year, distinguishing separate
series of any general class. Show separate totals for common and preferred stock. lf inlormation to meet the stock exchange repolting
requirement outlined in column (a) is available from the SEC 10-K Report Form filing, a specific reference to report form (i.e., year and
company title) may be reported in column (a) provided the fiscal years for both the 10-K report and this report are compatible.
2. Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
_ine
No.
Class and Series of Stock and
Name ot Stock Series
(a)
Number ol shares
Authorized by Charter
(b)
Par or Stated
Value per share
(c)
Call Price at
End of Year
(d)
1 Accounl 201 - Common Stock lssued
2 No Par Value 200,000,000
3
4 TOTAL-COM 200,000,000
5
t)
7 Account 204 - Prelerred Stock lssued 10,000,000
8
o No Par $6.25 Series K 100.0c
10 Cumulative
11
12
13 TOTAL-PRE 10,000,000
't4
15
16
't7
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
ea
34
.E
3€
37
38
39
40
41
42
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TFEBC FOHM NO.2 (EO.12-91)Page 250
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This Reoort ls:(1) SRn original
Year of Report
Dec.31, 2000
Give particulars (details) concerning shares of any class and series of stock authorized to be issued by a regulatory commission
have not yet been issued.
. The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or
non-cumulative.
5. State in a footnote if any capital stock which has been nominally issued is nominally outstanding al end of year.
Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which
is pledged, stating name of pledgee and purposes of pledge.
OUTSTANDING PEB BALANCE SHEET(Total amount outstanding without reduction
for amounts held by respondent)AS BEACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS
610,741,000
6'10,741,000
t rr"" F.RM No.2 (ED.12-s8)Page 251
Name of Respondent
Avista Corp.
This Reoort ls:(1) 5]ln Originat(2) f-lA Resubmission
Date of Report(Mo, Da, Yi)
o4t30t2001
Year or Heponps6.91, 2000
CAPITAL STOCK EXPENSE (Account 21 4)
1. Report the balance at ertd of the year of discount on capital stock for each class and series of capital stock.
2. lt any change occurred dudng the year in the balance in respect to any class or series of stock, attach a statement giving particulars
(details) of the change. State the reason for any charge-off of capital stock expense and specify the account charged.
Ltne
No.
utass ano Denes or DrocK
(a)
Earalrui, al Enu ur !l,a]
(b)
1 iommon Stock - Public bsue 8,087,06C
2 Shares issued under provisbns of Respondant's Dividend Reinvestment and Stock Purchase Plan 442,144
3 Shares issued under provbims of Respondant's Employee Stock Purchase Plan 74,839
4 Sommon Stock - 401k 21 5,137
5 Sommon Stock - Periodic Oflering Program (POP)599,768
6 86.95 Preferred Stock, Series K 2,089,391
7 lcommon Stock Split 19t,872
8
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12
13
14
15
16
17
18
19
20
2'l
22 TOTAL 11,696,21 1
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tFERC FORM NO.2 (ED.12-87)Page 254b
This Page Intentionally Left Blank
Name of Bespondent
Avista Corp.
This Reoort ls:(1) fiRn Orisinal(2) -A Resubmission
Date of Reoort(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2000
L(JN(,- | trHM UEE r (ACCOUnI.ZZ|, ZZZ, ZZ3 an(l ZZ4t
1. Report by balance sheet account the particulars (details) concerning long-term debt included in Accounis 221 , Bonds,222,
Reacquired Bonds, 223, Advances from Associaled Companies, and 224, Olher long-Term Debt.
2. ln column (a), for new issues, give Commission aulhorization numbers and dates.
3. For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
4. For advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate
demand notes as such. lnclude in column (a) names of associated companies from which advances were received.
5. For receivers, certiricates, show in column (a) the name of the court -and date of court order under which such certificates were
issued.
6. ln column (b) show the principal amount of bonds or other long-term debt originally issued.
7. ln column (c) show the expense, premium or discount wilh respect to the amount of bonds or other long-term debt originally issued.
8. For column (c) the total expenses should be listed first for each issuance, then the amount of premium (in parentheses) or discount.
lndicate the premium or discount with a notation, such as (P) or (D). The expenses, premium or discount should not be netted.
9. Furnish in a footnote particulars (details) regarding the treatment of unamortized debt expense, premium or discount associated with
issues redeemed during the year. Also, give in a foolnote the date of the Commission's authorization of treatment other than as
specified by the Unilorm System of Accounts.
l-ine
No.
Class and Series of Obligation, Coupon Rate
(For new issue, give commission Authorization numbers and dates)
(a)
Principal Amount
Of Debt issued
(b)
Total expense,
Premium or Discount
(c)
1 AccL221 - Bonds:
2 Sacured Medium Term Notes $500,000 2,067,647
(Premium)50,220
4
5 Pollution Control Revenue Bonds:
6 6% Series due 2023 4,100,00c 34s,38s
7 Colstrip 1999A due 2032 66,700,00c 2,182,462
8 (Premium)1,334,000
9 Colstrip 19998 due 2034 17,000,000 565,288
10 (Premium)340,000
11
12 SUBTOTAL 87.800.000 6,88s,002
13
14 Accl.222 - Reacquired Bonds
15
16 Acct. 223 - Advances from Associated Companies
17
18 Accl.224 - Other Long-term Debt
19
20 Notes Payable - Banks (local) $260,000,000 152,000,000
21
22 Commercial Paper 1 1 ,160,000
23
24
25 Medium Term Notes $1,000,000,000 6,088,447
26 (Premium)70,000
27 Long Term Curent
28 Notes Payable to Various Parties
29 Prelerred Trust Securities 60,000,000 5,960,160
30 40,000,000 3,633,783
31
32
33 TOTAL 350,960,00(22,637,392
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TFERC FORM NO.2 (ED.12-96)Page 256
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Name of Respondent
'10. ldentify separate undisposed amounts applicable to issues which were redeemed in prior years.
11. Explain any debits and credits other than debited lo Account 428, Amoiization and Expense, or credited to Account 429, Premium
on Debt - Credit.
12. ln a footnote, give explanatory (details) for Accounts 223 and224 ol nel changes during the year. With respect to long-term
advances, show for each company: (a) principal advanced during year, (b) interest added to principal amount, and (c) principle repaid
during year. Give Commission authorization numbers and dates.
13. lf the respondent has pledged any of its long-term debt securities give particulars (details) in a footnole including name of pledgee
14. lf the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of
, describe such securities in a footnote.
15. lf interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interesl
expense in column (i). Explain in a footnote any difference between the total of column (i) and the total of Account 427, interest on
Long-Term Debt and Account 430, lnterest on Debt to Associated Companies.
16. Give particulars (details) concerning any long-term debt authorized by a regulatory commission but not yet issued.
(Total amount outstanaling without
reduction lor amounts h-eld byresnl65dent)
1?/0112014
FERC FORM NO.2 (ED.12-96)Page
Name of Respondent
Avista Corp.
I nrs
(1)
(2)
Heoon rs:
DqAn Original
f-lA Resubmission
Date of Reoort(Mo, Da, Yi)
o4t30t2001
eat of Report
Dec.31, 2000
RECONGILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAxES
1. Report the reconciliation ol reported net income for the year with taxable income used in computing Federal income tax accruals and show
computation of such tax accruals. lnclude in the reconciliation, as far as practicable, the same detail as furnished on Schedule M-1 of the tax return ,or
the year. Submit a rsconciliation even though there is no taxable income for the year. lndicate clearly the nature of each reconciling amount.
2. lf the utility is a member of a group which files a consolidated Federal tax return, reconcile reported net income with taxable net income as il a
separate return were to be field, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State names of group
member, tax assigned to each group member, and basis of allocation, assignment, or sharing of the consolidated tax among the group members.
3. A substitute page, designed to meet a particular need ol a company, may be used as Long as the data is consistent and meets the requirements ol
the above instructions. For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
Ltne
No.
rallrcutars Iugralt5,
(a)
Amount
(b)
{et lncome lor the Year (Page 117)
2
3
4 [axable lncome Not Reported on Books
5 1 7,1 83,1 44
6
7
8
I )eductions Becorded on Books Not Deducted for Retum
10 =ederal lncome Tax -24,777,008
11 )eterred lncome Tax 23,036,899
12 nvestment Tax Credit -49,308
13 Jther 141,197,740
14 ncome Recorded on Books Not lncluded in Return
15 Iquity in Subsidiary Earnings -131 ,479,631
16 )ther -82,200,430
17
18
19 )eductions on Return Not Charged Against Book lncome
20 -102,343,233
21
22
23
24
25
26
27 :ederal Tax Net lncome -67,752.885
28 ihow Computation of Tax:
29 laxable income -- Federal -67,752,885
30 '23,713,510
31
32
33
34
35
Jb
37
38
39
40 )rior period FIT adjustment -1,063,498
4'.1 IOTAL Federal lncome Tax Accrual - Current Year -24,777,O08
42
43
44
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Page 261
This Page Intentionally Left Blank
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Name ot Respondent
Avista Corp.
This(1)
(2)
leoort ls:
[]Rn original
-A Resubmission
Date of Reoort(Mo, Da, Yi)
04130t2001
Year of Report
Dec.31, 2000
IAXES AGGRUED, PREPAID AND CHARGED DUBING YEAFI
'I . Give particulars (details) ol the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales tiaxes which have been charged to the accounts to which the taxed material was charged. lf the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing ot this page is not atfected by the inclusion of these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or ac@unts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind ol tax in such manner that the total tax for each State and subdivision can readily be ascertained.
une
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I axesCharoed
v;sn(d)
I axesPaid
?Jl?s(e)
Adjust-
ments
(fl
I axes Accrueo(Account 236)(b)
Preoaro I axes(lnclude in Account 165)
1 FEDERAL:
lncome Tax (1 &5)(1 989-1 995)-26,859
lncome Tax (1&5X1996)-560,580
lncome Tax (1&5)(1997).1,941,632
lncome Tax (1&5)(1998)-2,583,493 -1,247,093
lncome Tax (1&5X1999)6,583,7r/-8,238,49€379,477
7 lncome Tax 2000 -16,931,12S 5,109,683
I Umemployment lns. (2X1 997)1,185
s Unemployment lns. (2X1 998)-12,138
10 Unemployment lns. (2)(1 999)197,215
11 Unemployment lns 2000 1 't8,682 7,809
12 FrcA (1998)2,506
13 FrcA (1999)-638
14 FrcA (2000)8,546,97t 8,6s4,636
1 Retained Earnings-ESOP .408,268
1€Retained Earnings-ESOP -329,623
17 Retained Earnings-ESOP -147,175
18 Retained Eamings-ESOP -419,06!
1S Motor Vehicle (1999)
2A Motor Vehicle (2000)22,943
21 Total Federal 771,907 -16,900,08(12.904.512
zz
23,STATE OF WASHINGTON:
24 Property Tax (1998)(3)200,864
25 Property Tax (1999)(3)10,531 ,671 1,724,505 I,U2,288
2e Property Tax 2000 9,021,69(58
27 Excise Tax (1998)105,570
2e Excise Tax (1999)1,485,393 1,327,268
29 Excise Tax (2000)13,017,675 12,253,121
3C Unemployment lns. (1 997)(2)-8,685
31 Unemployment Ins. (1 998X2)15,535
5Z Unemployment lns. (1 999X2)-231,172 22,090
Ji Unemployment lns. (2000X2)461,746 242,720
34 Motor Vehicle (1999)
oc Motor Vehicle (2000)74,257 74,257
3€Total Washington 12,099,176 20.850.865 22,761.802
37
3t STATE OF IDAHO:
EC lncome Tax (1 985-1 995(4&5)
4C lncome Tax (1996)(4&5)150,000
4'TOTAL 21.184.286 29,809,48S 65,170,85:
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IFERC FORM NO.2 (ED.12_96)Page 262
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Name of Respondent
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a loot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otheryvise pending
transmittal of such taxes to the taxing authority.
8. Reporl in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operalions. Report in column (l) the amounts charged to Accounts 408.'l and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or accounl, state in a lootnote the basis (necessity) of apportioning such tiax.
Electric(Account 408.1, 409.1)
15,769,461
-14,177,077
t renc FoRM No.2 (ED. r2-s6)Page 263
Name of Respondent
Avista Corp.
This Reoort ls:(1) 5]Rn Originat
(2) f-lA Resubmission
Date of Reoorl(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2000
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
1. Give particulars (details) of the combined prepaid and accrued tiax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. l, the .
actual, or estimated amounls of such taxes are know, show the amounts in a lootnote and designate whether estimated or actual amounts.
2. lnclude on fris page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both cllumns (d) and (e). The balancing of this page is not affected by the inclusion ol these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax lor each State and subdivision can readily be ascertained.
-tr tg
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAH I axesCharoedq{l?'
(d)
I axesPaid
quJ{}s
(e)
Adjust-
ments
(f)
I axes Accrueo(Account 236)
(b)
rreDaE taxes(lnclude in Account 165)
1 lncome Tax (1997)(4&5)150,000
lncome Tax (1998X4&5)389,052 316
lncome Tax (1999X4&5)21,813 31,329
lncome Tax 2000 .954,47A 321,750
Property Tax (1998)(3)-5,730
Property Tax (1999)(3)2,198,452 2,321 ,016
Property Tax (2000)(3)5,108.00c 2.323.6U
Excise Tax ('1998)-71
Excise Tax (1 999)
1 Excise Tax (2000)146,567 144,O21
11 Unemployment lns (1 998)(2)11,741 316
1 Unemployment lns (1999)(2)20,275
1 Unemployment lns (2000)(2)104,415 27,959
1 Motor Vehicle (1999)
1 Motor Vehicle (2000)1,791 1,797
1 lrrigation Credits (1 998)-5,77e
1 KwH Tax (1998)32,66€-2,235
1 KWH Tax (1999)-18,695 309,400 318,003
KWH Tax (2000)88,390 72,430
2(Franchise Tax (1999)655,738
21 Franchise Tax (2000)1,762,578 1,949,929
zz Total ldaho 3,599,466 6,566,673 7,510,295
2i
2t STATE OF MONTANA:
2!lncome Tax (1996Xa&5)100,000
2(lncome Tax (1997X4&5)100,000
2i lncome Tax (1998Xa&5)100,000
2t lncome Tax (1999X4&5)2,797
2l lncome Tax (2000)-334,491 246,797
3(Property Tax (1998)(3)-39,553
31 Property Tax (1999X3)4,222,546 4,310,803
5z Property Tax (2000X3)5,331,00C 2,665,10€
5.i Unemployment lns (1997)(2)-18
34 Unemployment lns (1 998)(2)-55
35 Unemployment lns (1 999X2)-s96
36 Unemployment lns (2000)(2)11,071 34,321
37 KWH Tax (1998)-6,881
3€KWH Tax (1999)166,551 331,725
ec KWH Tax (2000)1,296,23I 842,769
4C Motor Vehicle (1999)-2,203
4'.1 TOTAL 2'.t,18428e 29,809,48S 65,170,85i
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IFERC FORM NO. 2t (ED. 12-96) page 262.1
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Year of Beport
Dec.31, 2000
Name of Respondent
Avista Corp.
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately lor each tax year,
identirying the year in column (a).
6. Enter all adlustments ot the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal ol such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility department or account, strate in a lootnote the basis (necessity) of apportioning such tiax.
-14,'.t77,OT7
I renc FoRM No.2 (ED. r2-s6)Page 263.1
Name of Respondent
Avista Corp.
I nrs HeDon ls:(1) E]An Orisinal(2) nA Resubmission
Date of Report
(Mo, Da, Yr)
04t30t2001
Year of Report
Dec.31, 2000
TMES ACCRUED, PREPAID AND CHARGED DURING YEAR
1. Give particulars (details) of lhe combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have bsen charged to the acclunts to which the taxed material was charged. lf the
actual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion ol these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
rln(,
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I AX[,SCharoed
q{I?s
(d)
I axesPaid
quJl?s
(e)
Adjust-
ments
(f)
I axes A@rueo(Account 236)
(b)
rrgDalo taxes
ilnclude in Account 165)
Motor Vehicle (2000)2.23e 2,236
Consumer Council Tax (1999)
3 Consumer Council Tax (2000)45,633 45,633
A Public Commission Tax
E Public Commission Tax 2E 26
6 Total Montana 4,642,588 6,351,710 8,479,416
I STATE OF OREGON:
o lncome Tax (1 990-1 995)(a&5)-24,308 24,308
10 lncome Tax (1996X4&5)150,000
11 lncome Tax (1997X4&5)60,450
12 lncome Tax (1998)(a&5)148,500
13 lncome Tax (1999)(4&5)15,885
1 lncome Tax (2000X4&5)-241,171 155,183
1 Property Tax (1989X3)2,448
I Property Tax (1999X3)-543,319 576,00(75
1 Property Tax (2000X3)57't,152 't,116,909
1 Unemployment lns (1998)(2)-18,643
1 Unemployment lns (1 999)(2)-3,197
2C Unemployment lns (2000)(2)22,76t 20,965
21 Motor Vehicle (1999)
Motor Vehicle (2000)1,764 1,7U
21 Busn Energy Tax Credit
24 Busn Energy Tax Credit -463,43I
2l Franchise Tax (1 998)398,238
2C Franchise Tax (1 999)-94,669
27 Franchise Tax (2000)'t,743,92t 1,687,789
2e Total Oregon 91,385 2,235,311 2,982,685
2S
3C STATE OF CALIFORNIA:
31 lncome Tax (1991-1995X4&5)
5Z lncome Tax (1996X4&5)50,000
JJ lncome Tax (1997)(4&5)20,000
34 lncome Tax (1998)(4&5)72,983
35 lncome Tax (1999X4&5)-17,636
3€lncome Tax (2000)(4&5)-37,821 34,004
37 Property Tax (1998)(3)
3€Property Tax (1999X3)65,634 69,00(6,1 55
3€Property Tax (2000x3)44,00(112,757
4C Excise Tax (1999)-1 ,545
41 TOTAL 21,184,28e 29.809.48r 65,170,85i
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TFERC FORM NO. 2 (ED. 12-96)Page 262.2
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Name of Respondent
Avista Corp.(1) E(2) r
rort ls:
An Original
A Resubmission
Date of Report(Mo, Da, Yr)
0413012001
Year of Report
Dec.31, 2000
TAXES ACGRUED, PFIEPAID AND CHAFIGED DURING YEAR (CONt'NuEd)
5. ll any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a loot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income tiaxes or taxes collected through payroll deductions or olheruise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the tiaxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet ac@unts.
9. For any tax apportioned to more than one utility department or account, stiate in a foohote the basis (necessity) of apportioning such tax.
BALANCE AT :ND OF YEAR DtsrFiltsuiloN (J1-Ltne
(Taxes accrued
Accolnl 236)
Prepaid Iaxes
(lncl. in Account 165)
Electric(Account 408.1, 409.1)
Extraordinary ltems
(Account 409.3)
AOIUSIMENIS IO NAI.
Eamings (Account 4391
(k)
Other
(t)
No.
2,236
2
45,633
4
26
2,514,882 5,331,000 1,020,710 €
I
24,308 c
150,000 1C
60,450 11
148,500 12
r 5,885 1
-396,357 -241,174 14
2,448 15
32,606 576,000 1€
-545,757 571,152 17
-18,643 18
-3,197 1S
1,802 22,768 2C
21
1,764 22
23
-463,435 -463,435 24
398,238 25
-94,669 2e
56,139 1,743,928 27
-655,990 2.235.311 2e
2S
3C
31
50,000 5z
20,000
72,983 34
-17,636 AE
-71,831 -37,827 3€
3i
128,479 69,000 3t
-68,757 /14,000 EC
I,545 40
-14,'.177,OT7 34,728,892 -4,919,403 41
FERC FORM NO. 2 (ED. 12-96)Page 263.2
Name of Respondent
Avista Corp.
This ReDort Is:(1) 5]ln orisinat
(21 1-1A Resubmission
Date of ReDort(Mo, Da, Yi)
o413012001
Year of Report
Dec.31, 2000
IAXE!i AUUHUE,U, I'HEI'AIU ANU L;HAHGED DURING YEAH
1. Give particulars (details) ol the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. lf the
aclual, or estimated amounts of such taxes are know, show the amounts in a footnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final ac@unts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
LIIIE
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I axesCharoed
quJns
(d)
'Ffd"
%*n(e)
Adjust-
ments
(f)
I axes Accrued(Account 236)
(b)
Preoad laxes(lnclude in Account 165)
'1 Excise Tax (2000)1 ,165 1,657
2 Unemployment lns (1 998X2)-963
Unemployment lns (1 999)(2)-377 -315
4 Unemployment lns (2000X2)3,60s 1,185
Motor Vehicle (1999)-966
6 Motor Vehicle (2000)10,296 10,296
7 Franchise Tax (1 998)'|
I Franchise Tax (1999)216,428
Franchise Tax (2000)1$.42C 258,830
1 Calilomia PUC Tax 22,23i 17,860
11 Total California 403,559 302,89€442,429
1 STATE OF ARIZONA:
1 lncome Tax (1995X4&5)
1t lncome Tax (2000)(a&5)-1,65t
1 Total Arizona -1,65€
1 STATE OF NEW MEXICO:
1 lncome Tax (1996-1998X4&5)
2C lncome Tax (1999X4&5)
21 Unemployment lns (1998)(2)
22 Total New Mexico
2i
24 STATE OF NEVADA
2a Unemployment lns (1999)
2e Total Nevada
21
2t STATE OF TEXAS
2S Unemployment lns (1 999)808
3C Unemployment lns (2000)9,85!35,220
31 Total Texas 808 9,85S 35,220
oz
STATE OF KENTUCKY
34 Unemployment lns (1 999)-192
OE Unemployment lns (2000)621 503
3€Total Kentucky -192 621 503
37
3€STATE OF INDIANA
ec Unemployment lns (1 999)-142
4C Unemployment lns (2000)189 189
41 TOTAL 21.18/..28t 29,809,48!65,'t70,85i
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IFERC FORM NO.2 (ED. 12-96)Page 262.3
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Dec.31, 2000
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required inlormation separately for each tax year,
identifying the year in column (a).
Enter all adiustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
parentheses.
7. Do not include on this page entries with respect to delerred income taxes or taxes collected through payroll deductions or othenvise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
to electric operations. Report in column (l) the amounts charged to Accounts 408.'l and 109.1 pertaining to other utility departments and
charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
Prepaid Taxes
(lncl. in Account 165)
Electric(Account 408.1, 409.1)
-14,177,077
t renc FoRM No. 2 (ED. 12-s6)Page 263.3
Name oI Hesponoent
Avista Corp.
This Beoort ls:(1) p(Rn originat
(21 nA Resubmission
Date of Reoort(Mo, Da, Yi)
0413012001
Year oI Hepon
Dec.31, 2000
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR
1. Give particulars (details) ol the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. lf the
actual, or ostimated amounts of such taxes are know, show the amounts in a lootnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3. lnclude in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable to current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
-tn€,
No.
Kind ol Tax
(See instruction 5)
(a)
BALANCE AT BEGINNING OF YEAR I axesCharoed
v,,#)s(d)
I axesPaid
QuringYear(e)
Adjust-
ments
(f)
I axes Accrueo(Account 236)(b)
l.reoalo taxes
,lnclude in Account 165)
1 Total lndiana -142 18!189
STATE OF
A Unemployment lns (1999)11,931
E Unemployment lns (2000)8,31(27.156
6 Total Massachusetts 11,931 8,31(27,156
8 STATE OF VIRGINIA
c Unemployment lns (1 999)95
1C Unemployment lns (2000)400 430
11 Total Virginia 95 400 430
12
1 STATE OF WEST VIRGINIA
14 Unemployment lns (1 999)-128
15 Unemployment lns (2000)459 52
16 Total West Virginia -128 45S 52
17
18 STATE OF WYOMING
1g Unemployment lns (1999)682
2C Unemployment lns (2000)1,570 1,545
21 Total Wyoming 682 1,570 1,545
22
23 STATE OF FLORIDA
24 Unemployment lns (2000)32e 469
2E Total Florida 329 469
2E
27 STATE OF NEW YORK
2E Unemployment lns (2000)238 4,299
2S Total New York 23e 4,299
3C
31 STATE OF ILLINOIS
5/Unemployment lns (1 999)-279
Ji Unemployment lns (2000)24?550
34 Total lllinois -279 243 550
3:
3(COUNTY & MUNICIPAL
3i Occupation -412,002 10,360,964 9,999,320
3t Spokane Bus. Lic.20,599 20,599
.lC Forrest Fire Protection -39€
4C Greenacres lrrigation 7
41 TOTAL 21 ,184,28e 29,809,48S 65.170.85:
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IFERC FORM NO.2 (ED.12-96)Page 262.4
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Name oI Hesponoent
Avista Corp.
This Reoort ls:(1) flen Originat
(2') f-']AResubmission
Date of ReDort
(Mo, Da, Yi)
o4l30,l2001
Year ol Report
Dec.31, 2000
TAXES ACCBUED, PREPAID AND CHARGED DURING YEAR (Continued)
5. lt any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately for each tax year,
identifying the year in column (a).
6. Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8. Repon in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounb 408.1 and 409.1
p€rtaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax apportioned to more than one utility depadment or account, state in a loohote the basis (necessity) ol apportioning such tax.
BALANCE AT JD OF YEAR iTRIBI.JTICJN OF TA S CHABGED Line
No.(Taxes accrued
Accofll236)
Prepaid Taxes(lncl. in Account 165)
Electric(Account 408.1 , 409.1 )
Extraordinary ltems
(Account 409.3)
Au|Ul'[ilgil]s rU nel.
Earnings (Account /l!}g)
(k)
Other
fl)
-142 18S 1
11,931
-18,846 8,310 5
-30,777 8,310
7
95
-3C 400 10
65 400 11
12
13
-12e 14
407 459 15
279 459 16
17
18
682 't9
25 1,570 20
707 1,570 21
22
23
-140 329 24
-140 329 25
26
27
-4,063 236 28
-4,063 236 29
30
31
-279 32
-307 243 33
-586 243 34
35
36
-50,358 7,991,388 2,369,576 37
20,599 38
-396 39
-7 40
-14,177,077 34,728.892 -4,919,403 41
FERc FoRM 11s.2 (ED. t2-96)Page 263.4
Name or Hesponoenl
Avista Corp.
This Reoort ls:(1) 5.11n Original
(21 f-'lA Resubmission
uale ol HeDon(Mo, Da, Yi)
0413012001
Year of Report
Dec. 3't, 2000
IAAES AUUHUEU, I-HEI.AIU ANU UHAHL'EU UUHINU YEAH
1. Give particulars (details) of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during
the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. lf the .
actual, or estimated amounts of such taxes are know, show the amounts in a lootnote and designate whether estimated or actual amounts.
2. lnclude on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes.)
Enter the amounts in both columns (d) and (e). The balancing ol this page is not atfected by the inclusion of these taxes.
3. Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued,
(b)amounts credited to proportions of prepaid taxes chargeable lo current year, and (c) taxes paid and charged direct to operations or accounts other
than accrued and prepaid tax accounts.
4. List the aggregate of each kind ol tax in such manner that the total tax for each State and subdivision can readily be ascertained.
LtIte
No.
Kind of Tax
(See instruction 5)
(a)
BALANCE AT EEGINNING OF YEAR I dAESCharoed
Qpri6sYear(d)
I axesPaid
q/"'l?s
(e)
Adjust-
ments
(f)
I axes Accrueo(Account 236)
(b)
|-reoalo taxes
llnclude in Account 165)
1 City of Spokane PBIA -310 310
2 WA Dept of Natural -139
Spokane Utility Tax -1,419
Misc. Other 622
Total County -412,70e 10,381 ,563 10,019,300
1C
11
12
1
14
15
1€
17
1
1S
2C
21
22
23
24
2E
2e
21
2E
2S
3C
31
5Z
5i
34
2E
3€
37
3€
EC
4C
41 TOTAL 21,18/'286 29,809.48(6s,170,85'
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IFERC FORM NO.2 (ED.12-96)Page 262.5
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Name of Respondent
Avista Corp.
This Reoort ls:(1) []An Original(2\ f-lA Resubmission
Date of Reoort
(Mo, Da, Yi)
04130t2001
Year of Report
Dec.81, 2000
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAH (Continued)
5. lf any tax (exclude Federal and State income taxes)- covers more then one year, show the required information separately lor each tax year,
identitying the year in column (a).
6. Enter all adjustments ol the accrued and prepaid tiax accounts in column (f) and explain each adjustment in a foot- note. Designate debit adjustments
by parentheses.
7. Do not include on this page ontries with respect to deferred income traxes or taxes collected through payroll deductions or othenrvise pending
transmittal of such taxes to the taxing authority.
8. Report in columns (i) through (l) how the taxes were distributed. Report in column (l) only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations. Report in column (l) the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments and
amounts charged to Accounts 408.2 and 409.2. Also shown in column (l) the taxes charged to utility plant or other balance sheet accounts.
9. For any tax appodioned to more than one utility department or account, state in a footnote tho basis (necessity) of apportioning such tax.
BALANCE AT OF YEAFI DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued
Accolnf 236)
Preparo I axes
(lncl. in Account 165)
Electnc(Account 408.1 , 409.1 )
E:Xrraorornary rrems
(Account 409.3)
,tutusultgltts tu nt,t.
Earnings (Account 439)
(k)
Ofier
fl)
No.
-620 1
139
1,419 3
-622 4
-50,445 7,991.388 2,390,175
1C
11
1
1
1
1
1€
17
18
1S
2C
21
23
24
2a
2e
27
28
29
3C
31
oz
ea
34
AE
3€
37
3€
3S
4C
-14,177,077 34,728,892 -4,919,403 41
FERC FORM NO.2 (ED.12-96)Page 263.5
Name of Flespondent
Avista Corp.
I nls HeDon Is:(1) 5]Rn orisinat(2) l-lA Resubmission
Date ol Reoort
(Mo, Da, Yi)
0413012001
Year ol Report
Dec.31, 2000
ACCUMUI.ATED DEFERRED INVESTMENT TAX CREDITS (Account 255)
Report below information applicable to Account 255. Where appropriate, segregate the balances and transactions by utility and
nonutility operations. Explain by footnote any correction adjustments to the account balance shown in column (g).lnclude in column (i)
the average period over which the tax credits are amortized.
une
No
ACCOUnT
Subdivisions(a)
Earance,arj'eglnnrng
(b)
Deferred for Year AltCurrenl ocauons toYear's lncome Adjustments
(s)ACCOUnI NO.(c)AmounI(d)ACCOUnI t\O.(e)Amounrff)
fo/o
Lo/"
7'/o
1O"/"
TOTAL
1(Gas Propertry (10%)8't7,50C 141 1.40 49,30t
11
1 TOTAL PROPERW 817,50C 49,30t
'ti
1t
1
1(
11
1{
1(
2(
21
2i
2a
2t
2!
2t
21
2t
2l
3(
31
Jr
3i
3t
AE
3(
3;
3t
e(
4(
41
4i
4i
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4t
4t)
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IFERC FORM NO. 2(ED. 12-89)Page
Year of Report
Dec.31, 2000I
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FORM NO.2 (ED. 12-89)
Name of Respondent
Avista Corp.
This Report Is:(l)EI Ao original
(2)E A Resubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year of Report
Dec.31,2000
MISCELLANEOUS CIIRRENT AND ACCRUED LIABILITIES (Account 242)
l. Describe and report the amount of other current and 2. Minor items (less than $100,000) may be grouped
accrued liabilities at the end ofyear. under approprate title.
Line
No.
Item
(a)
Balance at
End of Year
(b)
2
J
4
5
6
7
8
9
l0
l1
t2
l3
l4
15
l6
L7
t8
l9
20
2l
22
23
24
25
26
27
28
29
30
3l
32
33
34
35
36
37
38
39
40
4t
42
Plant Accrual
ia Commission Fee
Rate Refund - Idaho PCA
Audit Expense Accrual
Administrative Fee Accrual
WUTC Fee Accrual
Power Exchange
Payroll Equalization
Demand Side Management Tariff Rider
ESOP 401-K Plan
Miscellaneous
Idaho Comm Fee
Rounding
t,u t9,99 I
29.206
r,640,856
(7? )A)
690,000
)
16
20,922,208
8,324,210
(3r7,263
57,377
401,406
(88,7e2
)
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43 TOTAI 32.705.930
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FERC FORM NO.2 (8D.12-86)Page268
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Name of Respondent
Avista Corp.
This Reoort ls:(1) fiRn Original
(2) l-"lA Resubmission
Date of Reoort
(Mo, Da, Yi)
0413012001
Year ol Report
Dec.31, 2000
OTHER DEFFERED CREDITS (Account 253)
1. Report below the particulars (details) called lor concerning other deterred credits.
2. Fot any deferred credit being amortized, show the period of amortization.
3. Minor items (5% of the Balance End of Year for Account 253 or amounts less than $10,000, whichever is greater) may be grouped by classes.
Line
No.
Description and Other
Deferred Credits
(a)
Balance at
Beginning ol Year
(b)
DEBITS
Credits
(e)
Balance at
End of Year
(0
Contra
Account(c)
Amount
(d)
1 Unearned lnterest - Customer
2 wiring & conversions 2,078 419 5,50S 9,008 5,578
3
4 Califomia PGA - WPNG o.:431 63
5
6 Supplemental Executive
7 Retirement Plan 7,685,49t 426 1,722,81'l 2,449,232 8.41 1 .916
8
9 Deferred Compensation 10,734,27(131 4,290,24t 4,542,571 10,986,599
10
11 Gain on Sale and leaseback
t2 of Building (Amortization period
13 is 25 years)3,137,474 931 261,45S 2,876,016
14
15 Rathdrum Refund
16 Amortization period is 25 years 679,26[550 33,822 645,443
17
18 Mark to Market 207,211 557 207,211
19
20 Power Cost Adjustment - ldaho 2,363,50C 557 8,269,865 7,280,365 1,374,000
2'.l
22 Delerred revgnue prepayment -
23 Pacif ic Walla Wallay'Enterprise
24 Line. (Amortization period is
25 1 I years)89,034 456 9,372 79,662
26
27 Water Heater Program - WPNG 832,52C 417 5,720,22C 4,852,70(.35,000
28
29 Deferred PGE Conkact 132,975,00C 456/495 96,062,899 3.500.30(40,412,401
30
31 Major Mtce. Reserve - Rathdrum 1,088,507 553 1,089,411 9r0t
32
33 Trust Fund - Centralia 8,275,922 128 45,317,983 37,899,76t 857,707
34
35 Long Term lncentive Plan 685,615 920t417 2.162.73e 1,484,22(7,099
36
37 lD Clark Fork Relicensing 114,99i 171 774,52e 499,57(-389,955
38
39 WA Clark Fork Relicensing 171 71 1,88(711,880
40
41
42
43
44
45
46
47 TOTAL 168,640,9s9 165,928,074 63,230,524 65.943.409
ERC FORM NO.2 (ED. 12-94)Page
FERC FORM NO.2(ED' 12'96)Page 274
Name of Respondent
Avista Corp.
This Beoort ls:(1) []An orisinal(2) f-'lA Resubmission
Date of ReDort(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2000
AUUUMULAIEU UEF]'EHEU TNUUME IA ES - 9tHEH I'HUPEHI Y (ACCOUnI262)
Line
No.
Account
(a)
Balance at
Beginning ol Year
(b)
CHANGES DUBING YEAB
Amounts Debited
to Account 410.1
(c)
Arnounts Credited
to Account 41 1.1
(d)
2 Electric 153,869.25C 5,369,16{
Gas 26,324,382 3,602,62S
4 General Common 9,514,95i 2,942,664
TOTAL (Enter Total of lines 2 thru 4)189,708,584 11,914,457
€
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c TOTAL Account 282 (Enter Total of lines 5 thru 189,708,584 11,914,45i
11 Federal lncome Tax 186,133,17€10,804,36t
t2 State lncome Tax 3,575,407 1,110,08t
13 Local lncome Tax
NOTES
1. Report the information called lor below concerning the respondent's accounting for deferred income taxes rating to property not
to accelerated amortization
For other (Specify),include delerrals relating to other income and deductions.
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Year of Report
Dec.31, 2000
Amounts Credited
to Account 41 1.2
(f)
NOTES (Continued)
1."" F.RM No.2 (ED.12-s6)Page 275
Name ot Hespondenl
Avista Corp.
INIS H(1) t(2) I
)oort ls:
!]An Original
1A Besubmission
Date of Reoort(Mo, Da, Yi)
o4t30t2001
Year ol Report
Dec.31, 2000
ACCUMULATED DEFFERED INCOME TMES - OTHER (Account 283)
1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts
recorded in Account 283.
2, For other (Specify),include deferrals relating to other income and deductions.
-rne
No.
Account
lal
Balance at
Beginning of Year
(b)
CHANGES DURING YEAR
to Accoult 410.1 Arlruultts vreuraeuto Account 41 1.'l(.lt
Electric 40.838,047 17,750,381 1,5M,82t
4
TOTAL Electric (Total of lines 3 thru 8)40,838,047 17,750,38i 1,544,82t
11 Gas 5,260,387 10,380,80t 244,601
12
r3
14
1
1
1 TOTAL Gas (Total of lines 11 thru 16)5,260,387 10,380,80t 244,ffi(
1 Other 157,389,423 -18/,672 12,25i
1 TOTAL (Acct 283) (Enter Total of lines 9, 17 and 18)203,487.857 27,946,51i 1,801,68(
21 Federal lncome Tax 203.487.857 27,946,51i 1,801,68t
State lncome Tax
22 Local lncome Tax
NOTES
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tFERC FORM NO.2 (ED.12-s6)Page 276
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Name of Bespondent
Avista Corp.
3. Provide in lhe space below explanations for Page 276 and 277. lnclude amounts relating to insignificant items listed under Other.
4. Use footnotes as required.
to Account 410.2
7,815,11
NOTES (Continusd)
FORM NO.2 (ED. 12-96)Page
Name of Respondent
Avista Corp.
This Reoort ls:(1) []Rn original(2) l--'lA Resubmission
Date of Reoort(Mo, Da, Yi)
o41301200'l
Year of Report
Dec.31, 2000
OTHER BEGULATORY LIABIL]TIES (Account 254)
1. Reporting below the particulars (Details) called for cqncerning other regulatory liabilities which are created through the rate-making
actions ol regulatory agencies (and not includable in other amounts)
2. For regulatory Liabilities being amortized show period of amortization in column (a).
3. Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $50,000, whichever is Less) may be grouped
by classes.
Line
No.
Description and Purpose of
Other Regulatory Liabilities
(a)
DEBITS
Credits
(d)
Balance at
End of Year
(e)
,IGUUUIIT
Credited
Ih)
Arnount
(c)
1 FAS 109 - Accounting for lncome Taxes 190.18 208,205 418,067
2
3 Oregon Tax Relund 2805.1 1 54,813
4
5 G&P Rate Base (Amortize for 8 years)253.70 37,030,583 37,030,583
r,
7 Rate Base Credit - WA 407.43 728,834 23,323,184 22,594,350
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I Centralia Sale 407.41 17,102,958 44,675,80€27,572,847
10
11
12
13
14
15
15
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41 TOTAL 18,094,81C 105,029,572 87,615,U7
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Name of Respondent
Avista Corporatron
This Reoort ls:(l) E An original
(2) n A Resubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year of Report
Dec.3l,2000
GAS OPERATING REVENUES (Account 400)
l. Report below natural gas operating revenues for each
prescribed account, and manufactured gas revenues in total.
2. Natural gas means either natural gas unmixed or any
mixture of natural and manufactured gas.
3. Report number ol customers, columns (l) and (g), on
the basis of meter, in addition to the number of f'lat rate ac-
counts: except that where separate meter readings are
added for billing purposes, one customer should be counted
for each gloup of meters added. The average number of
customels means the average of twelve figures at the close
of each month.
4. Report quantities of natural gas sold in Mcf (14.73 psia
at 60 degrees F). If billings are on a therm basis, give the Btu con-
tents of the gas sold and the sales converted to Mct'.
5. If increases or decreases flrom previous year (col-
umns (c), (e) and (g), are not derived from previously
Lint
No.
Title of Account
(a)
OPERATING REVENUES
Amount tbr Year
(b)
Amount for
Previous Year
(c)
GAS SERVICE REVENUES
z 480) Residentia[ Sales 128 240.27t 99.879.202
3 4E l) Commercral and Industrial Sales
4 Small (or Comrn.) (See Instr. 6)ov,vti I,oor 5 1 ,95 I,765
5 Large (or Ind.) (See Instr. 6)7.679.s93 5.M7.204
6 4EZ) Otlrer Sales to Public Authontres
7 (484) Interdenartmenial Snles 316.107 z,oL)6,995
8 I'O]'AL Sales to Ultimate Consumers 206.217.633 0 158.975.166
9 (483) Sales for Resale 5,690,1)19 t),t6v,23 z
0 'IOTAL Nat. Cas Service Revenues 2l1.908.612 174.164.398
Kevenues trom Manutactured Gas)]'OTAL Gas Service Revenues 2r 1.908.6t2 t74.164.398
J U I Nts,K UTtrKA I INU I(ts, VT,N U.E,s
4 4E5) Intracompany Transfers
5 487) Fort'eited Discounts
6 4U6) Mlsc. servlce Kevenues 145.17 4 t37.9t7
7 (489) Rev. tiom Trans. of Gas o[ Others t0.254.4E0 r0.784.396
E (4vu) Sales oI Prod. bxt. trom Nat. uas
9 (491) Rev. from Nat. Gas Proc. bv Others
20 (492) Incidental Gasoline and Oil Sales
2t (493) Rent tiom Gas Pronertv
22 (494) Interdepartmental Rents
23 49)) Otlrer Gas Revenues 2,537,E66 z.3v t.t t5
24 I U I AL Uther Uperatrng Kevenues 12.937520 t3.3t9.426
25 I U I'AL Uas ODeratlns Revenues 224.846.t32 IE7.4E3.ti24
26 Less) (496) Provision for Rate Retunds
27 TOTAL Cas Operating Revenues Net of
Provision tbr Ret'unds
224,846,t32
28 Dis. Type Sales by States (lncl. Main Line
Sales to Resid. and Comm. Custrs.)
t98,22t,933
29 Main Line lndustrial Sales (lncl. Main
Line Sales to Pub. Authorities)
t,6t9,59J
30 Sales tbr Resale 5.690.979
3l Uther Sales to Pub. Auth. (Local Drst. Onlv)1)I nterdeDanmental Sales 3 1 6.107
33 IOTAL (Same as Line 10. Columns (b) and (d))2l t.908.612
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FERC FORM NO.2 (ED.12-86)Page 300
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Name of Respondent
,{vista Corporation
This Reoort Is:(l) E An Originat
(2) ! A Resubmission
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Report
Dec.31,2000
GAS OPERATING REVENUES (Account 400) (Continued)
reported tigures, explain any inconsistencies in a foot- per day of normal requirements. (See Account 481 ofthe
note. Uniform System ofAccounts. Explain basis ofclassification
6. Commercial and Industrial Sales, Account 481, may be in a footnote.)
classified according to the basisofclassihcation(Smallor 7. See page 108, Important Changes During Year,
Commercial, and Large or Industrial) regularly used by the for important new territory added and important rate increases
lespondent if such basis of classit'ication is not generally or decreases.
greater than 200,000 Mcf per year or approximately 800 Mcf
THERMS OF NATURAL CAS SOLD AVC. NO. OF NAT. GAS CUSTRS. PEIT MO
Lln(
No.Quantity tbr Year
(d)
Quantity for'
Previous Year
(el
Number fbr Year
(n
Number lbr
Previous Year
(p)
212,198,330 I 200,184,091 242.9831 234.845 2
3
I 35, I25,943 125.611.090 29,139 2L).O32 4
18.349.638 t6,449.842 334 336 5
6
80 l.523 9,UUU,)4U 36 3E 7
366,475.434 (2 352,045,57 |2't3,O92 2U.251 E
4.U34.4'^)74.tt1.069 l5 l5 9
370.509.904 426,t62,640 273.t01 264,266 l0
NOTES
Quantities of uatural gas expressed in therms:
to convert therms to MCF, divide therrns by a
BTU factor of 10.20
(l) Includes $l 1,867,768 unbilled revenues.
(2) Includes 10,435,892 therms relating to unbilled revenues.
t2
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l4
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t6
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t8
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24
25
26
27
28
29
JO
3l
7)
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FERC FORM NO.2 (ED.12-86)Page 301
Name of Respondenl
Avista Corp.
I'his Reoort ls:(l)B L original
(2)f] A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year ot Keport
Dec.3l,2000
DISTRIBUTION TYPE SALES BY STATES
l Report in total for each State, sales by classes of serv-
ice. Report main line sales to residential and commercial
consumers in total by States. Do not include field and main
line sales to indusrial consumers; these should be reported
on page 306, Field and Main Line Indusrial Sales of
Natural Gas.
No.
Names of State
tu)
lotal Residentral. Commerical and Industrial Residenfial
uperaung Kevenues
(Total of (d), (f) and (h))
(b)
Therms
(Total of (e), (g) and (i)
(c)
Operating Revenues
(d)
,)
J
4
5
6
7
8
9
10ll
t2
13
l4
15
16
t7
l8
l9
20
2t
22
23
24
25
26
27
28
29
30
3l
32
33
34
35
36
37
38
39
40
4t
42
43
44
45
46
State of Washington
State of Idaho
State of Oregon
State of California
Totals
97,717,096
42,602,364
53,316,333
12,265,733
205.90r.526
IUJ,040,44U
77,434,766
83,649,857
20,942,840
365,673,9r1
61,399,834
25,652,436
32,487,239
8,700,762
t28,240,271
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FERC FORM NO.2 (ED 12-88)Page302
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Name of Respondent
Avista Corp.
This Report Is:(l)E A" Original
(2)n A Resubmission
Date of Report
'Mo, Da, Yr)
April30, 2001
Year of Report
Dec. 31, 2000
DISTRIBUTION TYPE SALES BY STATES (Continued)
2. Provide totals for sales within each State.
3. Natural gas means either natural gas unmixed, or any
mixture of natural and manufactured eas. State in a footnote
the components of mixed gas, i.e., whether natural and oil
refinery gases, natural and coke oven gases, etc., and specify
the appproximate percentage of natural gas in the mixture.
Residential (Continued)Commerical Industrial
No.
Therms
(e)
Operating Revenues
(f)
Therms
(s)
Operating Revenues
(h)
Therms
(i)
1O7,309,774
43,254,806
46,728,800
14,90/.,950
212,198,330
33,21b,45)
14,934,400
18,274,258
3,496,569
69,981,662
06,UZJ,OJJ
29,523,617
30,8ffi,622
5,916,051
t35,125,943
5,IJ4U,6Z1
2,015,s28
2,554,836
68,402
7,679,593
7,5LL,OzL
4,656,343
6,060,435
12t,839
18,349,638
2
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6
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9
10
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L2
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t4
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FERC FORM NO.2 (ED 12-88)Page 303 Next page is 310
Name of Respondent
Avista Corporation
-I'his Reoort Is:(l) EX on original
(2) ! A Resubmission
Date of Report
lMo, Da, Yr)
April30,2001
Year ofReport
Dec. 31,2000
REVENUE FROM TRANSPORTATION OF GAS OF OTIDRS-NATURAL GAS (Account 489XContinued)
4. Designate points ofreceipt and delivery so that they
can be identified on map of the respondent's pipe linr
system.
5. Enter Mcf at 14.73 psia at 60F F.
6. Minor items (less than 1,000,000 mcfl may be
grouped.
"Note: I.br transportation provided under Part 2E4 of 'l'ltle
l8 of the Code of Federal Regulations, report only grand
totals for all transportation in columns (b) through (g) for the
following regulation sections to be listed in column (a):
284.t02, 284.122, 284.222, 284.223(a), 284.223@) ni
284.224. Details for each transportation are reported in
sep.uate annual reports required under PNt284 of the Com-
mission's regulations.'
Therms of Gas
Received
(c)
Therms of Gas
Delivered
(d)
Revenue
(e)
Average Revenue
per Therm of Gas
Delivered
(in cents)
(ft
T.EKU
Tariff Rate
Schedule
Designation
(el
Linr
No.
225,392,251 225,392,251 $10.254.480 4.55 N/A
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4
5
6
7
8
9
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t4
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t7
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19
20
2l,,1
23
24
25
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FERC FORM NO.2 (ED. 12.88)Page 313
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Name of Respondent
Avista Corp.
lhis Reoort ls:l) fr e, otigio"l
.2) ! A Resubmission
Date of Report
(Mo, Du, Yr)
April 30, 2001
Year of Repon
Dec.3l,2000
GAS OPERATION AND MAINTENANCE EXPENSES
If the amount for orevious vear is not derived from previously reported figures, explain in footnotes.
Linr
No.
Amount
(a
Amount for
Current Year
/hl
Amount for
Previous Year
1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production II l-154
3 Manufactured Gas Production (Submit Supplemental statement)
4 B- Natural Gas Production
5 B l. Natural Gas Production and Gathenng
6 0oeration
1 750 f)nerarion Srrmrvision md Ensineerine
751 Production Mans md Records
9 752 Gas Wells Exoenses
l0 753 Field Lines Exoenses
754 Field Comnressor Station Exoenses
t2 755 Field Comoressor Station Fuel and Power
l3 756 Field Measurine and Resulating Station Expenses
t4 757 Purification Exmnss
l5 758 Gas Well Rovalties
t6 759 Other Exnenses
t7 760 Rents
IR TOTAI - Omntinn fEnrer Total of lines 7 thru 17 0
l9 Maintenmce
20 76 I Maintenance Suoervision and Engineering
2t 762 Maintenance of Strucnrres and Improvemeots
22 763 Maintenmce of Producins Gas Wells
23 764 Maintenance of Field Lines
24 765 Maintenance of Field ComDressor Station Equipment
25 766 Mainrerance of Field Meas. and Ree. Sta. Eouipment
26 767 Maintenmce of Purification EnuiDmetrt
27 768 Maintenance of Drilline and Cleaning Equipment
28 769 Maintenance of Other EouiDment
29 TOTAL Maintenance (Enter Totai of lines 20 thru 28)0
io TOTAI- Nanrral Gas Production and Gatherile (Total of lines I 8 and 29)0
31 82. Products Extraction
32 Ommtion
33 ??O f|ruotinn Qrrneruicinn qnd Fnoiner
34 771 Onemtion Labor
35 772 GasShrinkase
1(r 771 Frrel
77 714 Power
38 775 Materials
'tq 776 Oneration Srrnnlies and Exnenses
40 717 Gts Processed bv Others
4L 778 Rovalties on Products Extracted
42 779 Marketins Exnenses
43 780 Products Purchased for Resale
44 781 Variationin Products Inventory
45 (Less) 782 Extracted Products Used bv the Utilitv-Credil
46 783 Rents
47 TOTAL Ooeration (Enter Total of Lines 33 thru 46)0
FERC FORM NO.2 (ED 12-88)Page32O
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Page32lFERC FORM NO. 2 (ED l2-88)
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Narne of Respondenl
Avista Corp.
This Reoon Is:(r) lrl nn origina
(2') [ A Resubmission
Date of Report
(Mo, Du, Yr)
April 30,2001
Year of Repon
Dec. 31, 2000
GAS OPERATION AND MAINTENANCE EXPENSES
-rne
!o.
Amount
(o
Amount for
Current Year
Amount for
Previous Year
(t:)
9t 2. NATI,JRAL GAS STORAGE, TERMINALING AND
PPTV-ESSIN(I FYPFNqFS
9S A. Undersround Storape Exoenses
l0(Jperation
to 814 Ooeration Suoervision and Engineerine 3.74:86.47f
t02 815 Mans and Records
103 816 Wells Exnenses 49.1 I 4l .l 8i
l04 817 Lines Exoense 2t 313
'105 818 Comoressor Station Expenses '74 7 t'.70,3 l(
106 ll I 9 (lomoressor Station Fuel und Power 8.66 (,.( )l-l
107 820 Measurine and Regulating Stadon ExDenses 30.38 r 40.543
108 ll2l Puntication F-xoenses (r.141 17 lrx
09 822 Exoloration md DeveloDment
lo 823 Gas Losses
I 8Z OtherExoenses t 6.46 r5.40!
2 825 Storape Well Rovalties 39.26t 42.516
3 826 Rents -3,47:( r 3.230'
4 TOTAL Oremtion (Enter Total of lines l0l thru I 13)217.76t 1t'1.161
5 vlei
6 83O Maintenance Srrneruision and Ensinerins 66,86!65.68
7 831 Maintenmce of Structures and lmDrovements 9.1 5(6_64(
l8 832 Maintenance of Reservoirs and Wells 19.471 20.971.
I E33 Maintenance of Lines 4.26i 5.241
120 834 Maintenmce of Comnressor Station FiuiDmenl 80.44f 47.89
)_1 835 Maintenance of Measurins and Rezulating Station Equipment
22 836 Maintenance of Purification Eouioment 2r.rnr
23 837 Maintenance of Other EouiDment 9.86,4 5.961uTOTAI- Maintenance fEnttr Total of lines 116 thn 123)2tt.o(*167.91'.
25 TOTAL Undersround Storase ExDenses (Total of lines I 14 and I 24)428.83C 485.28(
26 B. Other Storaee Expenses
27 ]mation
28 840 Ommtion Sumruision and Ensineerins
29 841 Ooeration l,aborandExoenses
30 842 Rents
842.1 Fuel
2 842.2 Power
33 842.3 Gas Losses
34 TOTAL Ooention (Enter Total of lines 128 thru 133)
5 Marntenance
136 Rr'.l I Mointpnrnap (rrruruicinn qnrl I
37 843.2 Maintenance of Structures and ImDrovements
38 843.3 Maintenance of Gas Holders
39 843.4 Maintenmce of Purificadon EouiDmeot
40 843.5 Maintenarce of Liouefaction EouiDment
843-6 Mainterance of Vamrizing Eouinment
42 843-7 Mainteme of Comoressor Eouioment
141 843.8 Maintenance of Measuring and Regulating Equipment
t44 843.9 Maintenance of Other Eouioment
45 TOTAL Maintenance (Enter Total of lines 136 thru 144)
46 TOTAL Other Stonse Exoenses (Enter Total of lines 134 and 145)
FERC FORM NO. 2 (ED 12-88)Page322
Narne of Respondent
Avista Corp.
This Reoon Is:(t) fi aoOrigiort
(2) [ A Resubmission
Date of Report
(Mo, Da, Yr)
April 30, 2001
Year of Repon
Dec.31.2000
GAS OPERATION AND MAINTENANCE EXPENSES
Line AInount
Amount for
Current Year
tht
Amount for
Previous Yeur
/rl
t4',C. Liquefied Natural Gas Terminaling and Processing Expenses
l4t )neration
t4l 8,14. I Ooeration Suoervision and Eneineerine
l5(8t14.2 LNG Processing Terminal Labor and Expenses
l5l 844.3 Liouefaction Processins libor md Exoenses
15,844.4 Liouefaction Transoonadon Labor and Expenses
l5:844.5 Measurins and Repulatinq libor and Exoenses
l5t 844.5 Comnressor Station Labor md Exnenses
5 844.7 Communication Svstem ExDenses
156 844.8 System Conuol and Load Dispatchins
t57 845.1 Fuel
r58 M5.2 Power
159 845.3 Rents
160 845.4 Demurrase Charses
l6l (Less) 845.5 Wharfase Receiots-Credit
162 845-6 Prm-essins I.iorrefied or Vanorized Gas hv C)thers
163 846. I Gas I-osses
t64 846.2 Otier Exoenses
165 TOTAL Ooeration (Enter Total of lines 149 tlru 164)
166 \4aintenmce
t67 847. I Maintenance Suoervision and Eneiueerine
168 E47.2 Marntenance of Structures and Improvements
169 847.3 Maintenance of LNG Processins Terminal EouiDment
170 847.4 Maintenance of LNG Transoortation Eouipment
l7r t47.5 Maintenme of Masurins md Remlatins EouiDment
172 847.6 Miantenance of Comoressor Station EouiDment
173 847-7 Maintenmce of Communicaiion Eouinment
t14 847.8 Maintenance of Other Eouioment'I75 TOTAI - Mainrenance lFrta Total of lines 167 thnr 174)
176 TOTAI- I-iouefied Net Gas Tminalins md Prmessins ExD (Lines 165 & 17-5)
177 TOTAL Natural Gas storaee (Enter Total of lines 125. 146, and I 76)428.83C 485.280
l7R 3. TRANSMISSION EXPENSES
t19 Ooeration
180 850 Ooeration Suoervision and Eneineerins
l8r 8-51 .Svstem Control and I-oad Disnatchins
t82 852 Communication Svstem Exnenses
r83 853 Comnressor Station I rhor anrl Exmses
184 854 Gas for Commessor Station Fuel
rR5 855 Other Fuel and Power for Compressor Stations
186 856 Mains Exmnses 1.641 4.'l t(
187 857 Meesurine md Resulatins Station Exoenses 65:
r88 R5R Transmission and Comnression ofGas hvOthem
t89 859 C)ther Exnenses
190 860 Rents
tgr TOTAL Operation (Enter Total of lines 1 80 ttru 1 90)1.651 5.36!
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FERC FORM NO. 2 (ED 12-88)Page323
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Page324FERC FORM NO. 2 (ED 12.88)
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NUMBER OF GAS DEPARTMENT EMPLOYEES
l. The data on number of employees should be reported
for the payroll period ending nearest toOctober3l,or
any payroll period ending 60 days before or after Octo-
ber 3 l.
2. If the respondent's payroll forthereporting period
hcludes any special constrction personnel, include such
emolovees on line 3. and show the number of such soecial
construction employees in a foonote.
3. The number of employees assignable to the gas
department from joint function of combination utilities
may be determined by estimate, on the basis of employee
equivalents. Show the estimated numberof equivalent
employees attributed to the gas depanmentfromjoint
functions.
Pavroll Period Ended (Date) December 31. 2000
2- Total Resular Full-Time Emnlovees 360
3. Total Part-Time and Temporarv Emoloyees allocation of General Employees 63
4. Tota] Employees 423
FERC FORM NO. 2 (ED 12-88)Page 325
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\Iame of Respondent
Avista corporation
fhis Reoort Is:(l) El An original
(2) [ A Resubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year of Reporl
Dec.3l,2000
GAS PURCHASES (Accounts 800, 800.1, 801, 802, 803, 804, 804.1, 805, 805.1, 805.2)
I.Provide total for the following accounts:
800 Natural Gas Well Head Purchases
800.1 Natural Gas Well Head Purchases, Intracompany
Transfers
801 Natural Gas Field Line Purchases
802 Natural Gas Gasoline Plant Outlet Pur-
chases
803 Natural Gas Transmission Line Purchases
804 Natural Gas City Gate Purchases
804.1 Liquefied Natural Gas Purchases
805 Other Gas Purchases
805.1 Purchase Gas Cost Adjustmens
805.2 Incremental Gas Cost Adiustments
The totals shown in columns (b) and (c) should agree with
the books of account. Reconcile any differences in a foot-
note.
2. State in column (b) the volume of purchased gas as
finally measured for the purpose of determining the amount
payable for the gas. Include current year receips of make-
up gas that was paid for in prior years.
3. State in column (c) the dollar amount (omit cents) paid
and previously paid for the volumes of gas shown in col-
umn (b).
4. State in column (d) the average cost per Mcf to the
nearest hundredth of a cent. (Average means column (c)
divided by column (b) multiplied bv 100.)
No.
Lln(Account Title
(a)
Gas Purchased Therms
(14.73 psia at 60P F)
(b)
Cost of Gas
(In dollars)
(c)
Average Cost Per Therm
(To nearest .01 of a cent)
(d)
01 800 - Natural Gas Well Head
Purchases
02 800.1 - Natural Gas Well Head Pur-
chases. Intracompany Transf.
03 801 - Natural Gas Field Line
Purchases
M 802 - Natural Gas Gasoline
Plant Outlet Purchases
05 803 - Natural Gas Transmission
Line Purchases
06 804 - Natural Gas City Gate
Purchase 372.730.680 t69,100,'151 45.53
w 804.1 - LiquefiedNatural Gas
Purchases
08 805 - Other Gas Purchases
223.814
09 805.1 - Purchased Gas Cost
Adiustments 08.595.028
l0 805.2 - Incremental Gas Cost
Adiustments 0
II TOTAL @nter Total of lines 01
thru 10)372.730.680 14t.329.537 3792
Notes to Gas Purchases
l-) Natural gas city gate purchases, as referenced on line No. 6,
include storage activitsies and sale for resale.
FERC FORM NO. 2 (ED 12-87)Page327
\,lamc of Rcspondent
Avista Corp.
Ihis repon is:
i1) (X)An Origina.l
:2)()AResubmission
)ate of Report
Mo, Dq Yr)
April 30,2001
Ycu of Rcpon
Dcc. 31.2000
MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (Gas)
Line
No.
Description
(al
Amount
tht
I
2
3
4
5
6
7
8
9
10
11
t2
l3
t4
l5
t6
t7
l8
t9
20
2r
'))
23
24
25
26
27
28
29
30
3l
32
JJ
34
35
36
37
38
39
40
4t
42
43
44
45
46
47
48
49
50
5l
Industry Association Dues
Experimental and General Research Expenses
Publishing and Distributing lnformation and Reports to Stockholders; Trustee, Registrar and Tra$fer Agent
Fees and Expeuses, and Other Expenses of Servicing Outstanding Securities of the Respondent
Other Expenses (List items of $5,000 or more in this column showing the (l) purpose, (2) recipient, and (3)
amount of such items. Group amounts of less than $5,000 by classes if the number of items so grouped is
shown.
Directors Fees and Expenses
Erik J. Anderson
Kristianne Blake
David A. Clack
Sarah M. R. Jewell
Jessie Knight
John F. Kelly
Eugene W. Meyer
Bobby Schmidt
Larry A. Stanley
R. John Taylor
Dan Zaloudek
Community Relations
Labor
209 ltems under $5,000
Inland Empire Utility
Educational - Infomational
Labor
54 Items under $5,000
WMD Rcr WA/ID Exp OR-/CA Rct OR./CA Exp
021
t,927 26
3,888 l 14
2,81t 89
t9& 526
2,871 100
3,7't9 1,595
r,800 1298
4,645 0
3,722 t6l
2,762 928
30,229 4,858
0
3,142
7J50
5J75
3,812
5575
1,338
3,495
9,0r9
7226
5,164
58,696
4
50
172
1,020
195
3,096
2520
0
313
t,802
9A3O
Other Miscellaneous General Expenses
Labor
l5 Items under $5,000
Spokane Regional Business Center
143,842.U
179,168
0
342,824
6l
5,745
tl,'774
8,707
7,322
8,741
15,808
9,113
t3,664
1t,422
10,856
81,24r
49,912
7,500
tt2,4tt
18,808
130,629
8,201
5.012
52 rOTAL 1.038.91q
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FERC FORM NO.2 (ED. 12-87)Page 335
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Reoort Is:
(1) tr Anoriginal
(2) t] A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year of Report
completed
Dec.31,2000
DEPRECIATION, DEPLETION, AND AMORTZATION OF GAS PLANT (Accormrs 403,4M.1,4M.2,4U3,4O5)
(Except Amortization of Acauisition Adiustments)
1. Report inSection Athe amorurtsof depreciation
expense, depletion and amortization for the accounts in-
dicated and classiired according to the plant frrnctional
groups shown.
2. Report all available information called for in Sec-
tion B for the report year 1971,1974 ard every fifth year
thereafter. Reoort onlv annual chanses in the intervals
between the report years (1971, 1974 ard every fifth year
thereafter).
Report in column (b) all depreciable plant balances to
which rates are applied and show a composite total. (If
more desirable, report by plant accormt, subaccormt or
fi.mctional classifrcations other than those pre-printed irr
column (a). Indicate at the bottom of Section B the
Section A. Summarv of Deoreciation. Depletion. and Amortization Charses
Lint
No.Functional Classifi cation
(a)
Depreciation
Expense
(Account 403)
(b)
Amortization and Deple-
tion of Producing Nanral
Gas land and Land
Rights (Account404.1)
(c)
Amortization of
Underground
Storage Land and Land
Rights (Account404.2)
(d)
Intaneible plant
2 hodution olant^ manufachrred sas 4-360
3 Production and gathering plant,
natural sas
4 hoducts extraction plant
5 Undergound gas storage plant 431-300
6 Other storaee olant
7 Base load LNG terminating and
orocessinp olant
8 Transmission olant 56.322
9 Distribution olant 11.147.463
10 General plant 390.026
11 Common General plant-Allocated 892.1 15
t2
13
t4
15
16
t7
l8
t9
20
2t
22
23
24
25 TOTAL t2-92t.586 0 0
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FERC FORM NO.2 (ED. 12-86)Page 336
Name of Respondent
Avista Corporation
This Reoort Is:(1) l8 An original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year of Report
Dec.31,2000 I
DEPRECLATION, DEPLETION, AND AMORTZATION OF GAS PLANT (Accounts 403,404.1,404.2,404.3,405)
(Exceot Amortization of Acquistion Adiustments) (Continued)
marmer in which column (b) balances are obtained. If
average balances, state the method of averaging used.
For column (c) report available information for each plant
functional classification listed in column (a). If composite
depreciation accounting is used. Report available infor-
mation called for in columns (b) and (c) on this basis.
Where the r:nit-of-oroduction method is used to determine
depreciation charges, show at thebottomof SectionB
any revisions made to estimated gas reserves.
3. If provisions for deprciation were made during the
year in addition to depreciation provided by application
of reported rates, state at the bottomofSectionB the
amounts and nahrre of the provisions and the plant items
to which related.
Section A. Summarv of Depreciation. Deoletion. and Amortization Charses
Amortization of
Other Limited-term
Gas Plant
(Accotmt 404.3)
(e)
Amortization of
Other Gas Plant
(Account 405)
(n
Total
(b to f)
/s)
Functional Clas sif,rcation
(a)
Line
No.
534.591 534.591 htaneible plant I
4.360 Prodution plant. manufachrred eas 2
Production and gathering plant,
natural gas
J
Products extraction Dlant 4
43t.300 Undersorurd sas storase Dlant 5
Other storaee olant 6
Base load LNG terminating and
orocessinp nlant
7
56.322 Iransmission plant 8
tt.1,47.463 Distribution plant 9
390.026 General plant t0
892,115 Common seneral plant-Allocated 11
t2
t3
t4
l5
l6
t7
t8
19
20
2t
22
23
24
534.591 0 t3.456.177 TOTAL 25
]r*. F.RM No.2 (ED. 12-86)
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Page337
Narne oI Respondent
Avista Corporation
llus ReDort ls:(l) fi] An original
(Z) tr A Resubmission
Date oI Report
(Mo, Da,Yr)
April28, 2001
Year ot Keport
complete
Dec. 31,2000
Line
No.
Functional Clas sifications
(al
Depreciable
Plant Base
(Thousands)
(bt (1)
Applied
Depr. Rate(s)
@ercent)(cl
I
2
3
4
5
6
7
8
9
l0
lt
t2
l3
t4
15
16
t7
18
t9
20
2t
')',
23
24
25
26
27
28
29
30
3t
32
33
34
35
36
37
38
39
40
4L
42
43
44
45
46
47
48
49
Undergromd Gas Storage Plant: (2)
350
351
352
352.2
3 52. 1 (Leasehold Improvenrnts)
352.3
353
354
355
356
357
Total
Production - Manufactured Gas:
2305
23rl
Total
Transmission Plant:
2366
2367
2369
2370
Total
Distrihution Plant:
375.1
376
378
379
380
381
382
383
384
385
387
Total
Intangible
General Plarrt:
390.1
390.2
39t.1
393
394
395
397
398
Total
Total Gas Plant
24
1,070
5,570
130
139
6,070
799
t,546
941
459
1.576
2.O5Vo
1.757o
2.OOVo
2.537o
2.22Vo
2.547o
2.067o
2.327o
2.66?o
2.97Vo
2.777o
2.8O7o
.8OVo
2.60Vo
7.6O7o
3.45Vo
7.lOVo
3.207o
2.997o
3.78Vo
3.47Vo
3.86?o
2.68Vo
2.O77o
2.277o
2.53?o
4.O87o
5.4OVo
2.OO7o
2.l4%o
2.OO?o
6.307o
2.40?o
4.964o
4.48Vo
8.76Vo
2.597o
t8,323
67
137
zo4
t6
2,633
r64
63
,876
447
L92,tOZ
3,504
1,518
1t9,487
44,790)))
0
0
1,583
2
JOJ,OJ4
3,115
2,355
9
10
80
1,797
815
1,188
34
o,.Lvu
39t.347
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FERC FORM NO.2 (ED. 12-86)Page 338-A
This Page Intentionally Left Blank
Name o, Respondent
Avista Corp.
This Reoort ls:(1) fim Orisinal(2) f-lA Resubmission
Date of Reoort(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2000
PARTICULAHS CONCERNING CEHTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order given, for the respective income deduction and interest charges acrount. Provide a subheading for
each account and a total lor lhe account. Additional columns may be added il deemed appropriate with respect to any account.
(a) Miscellaneous Amortization (Account 425): Describe the nature of items included in this account, the contra account charged, the total of
amortization charges for the year, and the period of amortization.
(b) Miscellaneous lncome Deductions: Repod the nature, payee, and amount of other income deductions for the year as required by Accounts 426.'1,
Donations; 426.2, Lile lnsurance; 426.3, Penalties;426.4, Expenditures for Certain Civic Political and Related Activities; and 426.5, Other Deductions, of
the Uniform System of Accounts. Amounts ol less than 5% of each account total lor the year (or $1 ,000, whichever is greater) may be grouped by
classes within the above accounts.
(c) lnierest on Debt to Associated Companies (Account 430) - For each associated company to which interest on debt was incurred during the year,
indicate the amount and interest rate respsctively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and
(e) other debt, and total interest. Explain the nature of other debt on which interest was incurred during the year.
(d) Other lnterest Expense (Account 431) -- Report particulars (details) including the amount and interest rate for other interest charges incurred
during the year.
Line
No.
Item(a)Amount(b)
t ACCI. 425.00 - MISCELLANEOUS AMORTIZATIONS
2 Gas plant acquisition adjustments applicable to
3 purchase of CP National, Oregon & California
4 distribution system. Contra account 115.00.I,323,416
5 TOTAL - 425.00 1,323,416
6
7 Acct. 426.10 - DONATIONS
8 United Way 92,000
I Corporate Positioning Camp 28,244
10 500 ltems under $22,500 328,538
11 TOTAL - 426.10 448,782
12
13 4cct.426.20 - LIFE INSURANCE
14 Officers' Life lnsurance 87,071
15 Supplemental Executive Retirement Program 1,559,304
16 1 ltem under $81 ,300 -20,469
'17 TOTAL - 426.20 1,625,906
18
19 Acct. 426.30 - PENALTIES
20 lnternal Revenue Service 178,371
21 Montana Department of Revenue 16,722
22 17 ltems under $10,700 18,180
23 TOTAL - 426.30 213,273
24
25 Acct.426.40 - EXPENDITUBES FOR CERTAIN ClVlC,
26 POLITICAL AND RELATED ACTIVITIES
27 Lobbyist 481,526
28 242 ltems under $43,000 378,277
29 TOTAL - 426.40 859,803
30
31 Acct.426.50 - OTHER DEDUCTIONS
32 Employee Severance 4,141,673
33 Nez Perce Settlement Adjustrnent -1,670,500
34 Kettle Falls Reserve Amortization -163,992
35 Centralia Reclamation 233,411
36 3 ltems under $125,200 -37,240
37 TOTAL - 426.50 2,503,352
38
39 Acct. 43O.OO . INTEREST ON DEBT TO ASSOCIATED
40 COMPANIES . NOTES PAYABLE 196,041
41 TOTAL - 430.00 196,04'l
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IFERC FOBM NO.2 (ED.12-87)Page 340
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Name of Respondent
Avista Corp.
This Reoort ls:(1) fiRn Originat
(21 l--lA Resubmission
Date of Report(Mo, Da, Yi)
0413012001
Year of Report
Dec.31, 2000
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below, in the order given, ,or the respective income deduction and interest charges account. Provide a subheading ror
each account and a total for the account. Additional columns may be added if deemed appropriate with respect to any account.
(a) Miscellaneous Amortization (Account 425): Describe the nature of items included in this account, the contra account charged, the total of
amortization charges for the year, and the period ol amortization.
(b) Miscellaneous lncome Deductions: Report the nature, payee, and amount of other income deductions for the year as required by Accounts 426.1,
Donations; 426.2, Lite lnsurance; 426.3, Penalties; 426.4, Expenditures lor Certain Civic Political and Related Activities; and 426.5, Other Deductions, of
the Uniform System of Accounts. Amounts ol less than 5% of each account totial for the year (or $1,000, whichever is greater) may be grouped by
classes within the above accounts.
(c) lnterest on Debt to Associated Companies (Account 430) - For each associated company to which interest on debt was incurred during the year,
indicate the amount and interest rate respectively for (a) advances on notes, (b) advances on open account, (c) notes payable, (d) accounts payable, and
(e) other debt, and total interest. Explain the nature of other debt on which interest was incurred during the year.
(d) Other lnterest Expense (Account 431) - Report particulars (details) including the amount and interest rate for other interest charges incurred
during the year.
Llne
No.
Item(a)Amount(b)
1
2 Acct.43't.00 - OTHER INTEREST EXPENSE (VARIOUS
3 INTEREST RATES)
4 lnterest on Customer Deposits 101,360
5 lnterest on Oregon Miscellaneous Delerrals 23,860
6 lnterest on Washington/ldaho Gas Amortization 5,793
7 lnterest on Oregon DSM Lost Margin Revenue 53,267
8 lnterest on ldaho PCA 29,912
I lnterest on Oregon PGA Deferral 22,976
10 lnler€st on Oregon Amortization 9,289
11 lnterest on Executive Deferred Compensation Plan 83,808
12 lnterest on External Thermal Fuel Supply 14,994
't3 lnterest on Centralia Gain 120,330
14 lnterest on Clark Flork PM&E 84,078
15 lnterest on CSS Corporate Suspense -96
16 Write Off Accrued Finance Charges -105
17 lnterest on Transmission Deposit Accrual 48,'.t77
18 lnterest on the Sale of the Centralia Plant 1,046,615
19 lnterest Payable on DSM Program Liability Accrual 459,/t34
20 TOTAL - 431.00 2,103,692
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
FORM NO. 2 (ED.12-87)Page 340.1
Name of Respondent
Avista Corp.
This Reoort ls:(1) SRn Originat(2) nA Resubmission
Oate of Reoort(Mo, Da, Yi)
o4/30t2001
Year of Report
Dec. 31,2000
REGULATORY COMMISSION EXPENSES
1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, il
being amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
2. Report in columns (b) and (c), only the current yea/s expenses that are not deferred and the current yea/s amortization of amounts
deferred in previous years.
Jne
No.
Description
(Furnish name of reoulatory commission or bodv the
dbcket or case numbir andh description of the iase)
(a)
Assessed by
Regulatory
Commission
(b)
Expenses
ol
Utility
(c)
I OratExoense lor
Cuirent Year(b) + (c)
(d)
in Account
a,gilflfr83lv""'
(e)
1 FEDERAL ENERGY REGULATORY COMMISSION
FERC Cases. Doc #'s: CP99-599, RP93-96,158.22(158,22(
RP95-409, RP93-5, RP98-370, RP98-248,
4 RP98-321, PL99-3, RM98-10/12 2,650,271 2,650,27(
5
6
7
8
I WASHINGTON UTILITIES & TRANSPORTATION
10 Misc. Electric - Docket #'s: UE-98'1627,504.00(249,57t 753,57(
11 uE-990251, UE-991255, UE-991262, UE-991409,
12 uE-991606
13
14 Misc. Gas - Docket #: UG-981376, UG-991988,
15 uG-990116 133,00(152,221 28s,221
16
17 IDAHO PUBLIC UTILITIES COMMISSION
18 Case #GNR-U-99-1, F-1999-1 280,00(278,534 558,53
19 Misc. Electric - Docket #'s:AVU-E-99-4,
20 AVU-E-99-5, AVU-E-99-6, WWP-E-98-1 1,
21 wwP-E-98-1 2, PAC-E-gg-1
22
23
24 Misc. Gas - Docket #'s: WWP-G-98-4, AVU-G-99-2 65,00(54,26:,119,262
25
26 OREGON PUBLIC UTILITIES COMMISSION
27 Docket #'s: UM-734, UG-l38, UM-967,138,00(89,66 227,66
28 AR-357, UM-918, Ut-179, UM-903, UM-951
29
30 CALIFORNIA PUBLIC UTILITIES COMMISSION
31 Docket #'s: l-99-07-003,38,26(27,994 66,25(
32 D-99-07-015
33
34
35
36
37
38
39
40
41
42
43
44
45
46 TOTAL 3,808,54i r,010,46;4,819,00(
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IFERC FORM NO.2 (ED.12-96)Page 3s0
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Year of Report
Dec.31, 2000
3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
5. Minor items (less than $25,000) may be grouped.
FORM NO.2 (ED.12-96)Page
Name ofRespondent
Avista Corp.
This Reoort Is:(l) El An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
April 30, 2001
Year of Report
Dec. 31,2000
DISTRTBUTION OF SALARIES AND WAGES
Report below the distribution of tota.l salaries and wages
for the year. Segregate amounts originally charged to clear-
ing accounts to Utility Depanments, Construction, Plant
Removals. and Other Accounts. and enter such amounts in the
appropriate lines and columns provided. In determining this
segregation ofsalaries and wages originally charged to clear-
ing accounts, a method of approximation giving substantially
correct results may be used.
Line
No.Classification
lal
Direct Payroll
Distribution
(b)
Allocatton ot
Payroll Charged
for Clearing
Accounts
(cl
Total
td)
Elecuic
7.070.599
2 Oneration
3 Production
4 Transmission 7.036
5 Distribution 4.789
6 customer Accounts 4.027;158
1 Customer Service and Informational
8 SaIes 636.t62
9 Administrative and General I
776.t58l0TOTAL Ooeration (Enter Total of lines 3 thru 9)
ll Maintenance
t2 Production
13 Transmission 795.290
I4 Distribution
15 Adminisuative and General
t6 TOTAL Maintenance (Enter Total of lines 12 thru 15)7,735,105
l7 Iotal Oneration and Maintenance
9,t72,890l8Production (Enter Total oflines 3 and l2)
19 Iransmission (Enter Total oflines 4 and l3)
20 Distribution (Enter Total of lines 5 and 14)
2I Customer Accounts (Transcribe from line 6)
22 Customer Service and Information (Transcribe from line 7)
23 Sales (Transcribe from line 8)
24 Adminisuative and General (Euter Total of lines 9 and 15)12.860.157
25 TOTAL Ooer. and Maint. (Total of lines l8 thru 24)36.5 r.263 .232 20 31.743.383
26 Gas
27 eratron
28 Production - Manufactured Gas
29 Production - Natural Gas (Includine Exol. and Dev.)
30 Other Gas Supoly
3t Storaqe. LNG Terminalins and Processing
32 Transmission
JJ Distribution
34 Customer Accounts 3.158.,143
35 Customer Service and Informational
36 Sales 3
37 Administrative and General
t8.20638TOTAL Operation (Enter Total of lines 28 thru 37)t.5'
39 Maintenance
40 Production - Manufactured Gas
4t Production - Natural Gas
42 Other Gas Suoolv
43 Storase. LNG Terminalins and Processins
M Transmission 68.312
45 Distribution
239.67746Administrative and General
47 TOTAL Maintenance (Enter Toul of lines 40 thru 46)
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FERC FORM NO.2 (ED 12-88)Page 354
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Name of Respondent
Avista Corp.
fhis Reoort Is:
ll) IA An original
|2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Report
Dec. 31,2000
DISTRIBUTION OF SALARIES A}D WAGES (Continued)
Line
No.Classification
(al
Direct Payroll
Disuibution
tht
Allocation of
Payroll Charged
for Clearing
Accounts
lcl
Total
(dt
Gas (Continued)
48 Iotal Ooeration and Maintenance
311,9
_6[7
5,t15,2
3,158,4
82,8
374,4:
59
5tB
t3n
B
49 Production - Manufactured Gas (Enter Total of lines 28 and 40)
50 Production - Natural Gas (Including Expl. and Dev.) (Total
of lines 29 and 4l )
5l Other Gas Supplv (Enter Total of lines 30 and 42)
52 Storage, LNG, Terminaling and Processing (Total of lines
3l and 43)
53 Transmission (Enter Total of lines 32 and 44)
54 Distribution (Enter Total of lines 33 and 45)
55 Customer Accounts (Transcribe from line 34)
56 Customer Service and Informational (Transcribe from line 35)
57 Sales (Transcribe &om line 36)
58 Adminisuative and General (Enter Total of lines 37 and 46)
59 TOTAL Operation and Maint. (Total of Iines 49 thru 5E)13.555.552 365.640 13.921.192
60 Other Utilitv Departments
6l JDeration and Maintenance
62 TOTAL All Utilitv Deot. (Total of lines 25.59. and 61)50.066.81s 1.597.760 51.664.575
63 Utility PlatrtuConstruction (Bv Utilitv DeDartments)
65 Electric Plant 17.562.I 1.510.699 19.072.8706Gas Plant 5.792.148 3 I 5,306 6.t07,454
67 Other
68 TOTAL Construction (Enter Total of lines 65 thru 67)23.354.319 t-826.005 25.180.324
69 Plant Removal (Bv Utilitv DeDartrnent)
70 Electric Plant 758.670 (23.898 734.772
7t Gas Plant 65.962 2.558 68,520
72 Other
73 TOTAL Plant Removal (Enter Total of lines 70 thru 72)824.632 (21340 803,292
l4
75
76
77
78
79
80
8l
82
83
84
85
86
87
88
89
90
9l
92
93
94
95
96
97
Other Accounts (Specify):
Stores Expense (163)
Prepaymeuts (165)
heliminary Survey and Investigation (183)
Small Tool Expense ( I 84)
Miscellaneous Deferred Debits ( I 86)
Capital Stock Expense (214)
Merchandising Expenses (416)
Non-operating Expenses (417)
Expenditures of Certain Civic, Political and Related
Activities (426)
Purchase and Stores Expense (980)
Transportation Expense (98 I )
Cafeteria Expense - Labor (984)
Spokane Central Operating Facility Expense (985)
Clark Fork Relicensing (987)
TOTAL Other Accounts
0
0
s2,992
96.162
37,t82,448
0
10,827
1,446,010
249,595
1,235,r20
1,377,4t6
0
651,689
339,153
42.641.412
0
3
0
6,735
63,036
l8
326
88,517
t4l
(1,214,336)
( 1,364,313)
0
(648,619)
(333,933)
(3.402.425"
0
3
52,992
102,897
37,245,484
l8
l l ,l53
t,534,527
249,736
20,784
13,103
0
3,070
5,220
39,238,987
rOTAL SALARIES AND WAGES I 16.887.178 0 I 16.887.178
FERC FORM NO.2 (ED 12-88)Page 355
Name of Respondent
Avista Corp.
This Report Is:
E] on original
!A Resubmissiou
Date of Repon
(Mo,Da, Yr)
April 30,2001
Year of Report
Dec.31, 2000
UHAKLits,S tsUI( UU ISIL,I PKUI.I,SSIUNAL ANIJ UT'HtsK UUNSULIAI'IVts, SERVIUts,S
l. Report the information specified below for all charges rnade during the year made for medical and related services) amounting to more than $250,000,
included in any accouot (including plant accounts) for outside consultative and iacludiag paymenb for legislative services, except those which should be
other professional services. These services include rate, nxmagernent, reponed in Account 426.4 Expendilures Jbr Certain Civic, Politicul urul
constnrction, engineering, research finaacial, valuation, legal, accounting, RelatedActivities.
purchasing, advertising, labor rclations, aod public relations, rendered for the (a) Name of penon or organization rendering serives.
rcspondent under written or oral arrangernent, for which aggregate payments (b) Total charges for the year.
were nade during the year to any corporation, partnership, organizatioo of 2. Dcsignate associated companies wilh atr asterisk in column (b).
Line No.Description
(q\rh)
Amount
(in dollars)
1 cl
I)
3
4
5
6
't
8
9
l0
l1
t2
l3
t4
l5
l6
t7
t8
l9
20
2l
11
23
24
25
26n
28
29
30
3l
32
33
34
35
Acres International Corp
Hanna & Associates
Network Design & Management
RLG International
Windstar Group
Paine Hamblen Coffin & Brooke
Reid & hiest
Deloitte & Touche
Van Ness Feldman
Analytical Surveys Inc.
Marsh Advantage America
Dorsey & Whimey LLP
661,737
r,577,472
681,434
489,208
500,790
2,01 1,393
3't1,956
474,'198
360.305
t,t20.562
530,5 r 7
444,396
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FERC FORM NO.2 (12-95)PAGE 357
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Reoort Is:(l) B An Original
(2) n A Resubmission
uate ot KePort
(Mo, Da, Yr)
April30,2001
Year of Report
Dec. 31,2000
GAS STORAGE PROJECTS
amot
inclu
l. Report particulars(details) for total gas storage projects.
2. Total storage plant (column b) should agree with
rnts reported by the respondent in Acct's350.1to364.8
sive (paee 206).
3. Give particulars (details) of any gas stored for the benefit
of another company under a gas exchange :urangemetrt or on
basis of purchase and resale to other company. Designate
with an asterisk if other comDanv is an associated companv.
Llne
No.
Item
(a)
'lotal
Amount
(b)
I Natural Gas Storaee Plant
2 Land and Land Rishts 392.502
3 Structures and Imorovements 1.069.958
4 torase Wells and Holders t2.t21.ffi
5 Itorage Lines 799.012
6 )ther Storage Eouipment 4.558.836
7 TOTAL (Enter Total of Lines 2 Thru 6)t8.941.917
8 Storase Exoenses
9 peration 217.7U
l0 Maintenance 2tt.065llRents0
t2 TOTAL (Enter Total of Lines 9 Thru I I 428.829
l3 Storage Operations (In Therms) (Note: tniections and withdrawals are based on Asencv
Agreement and State Benchmark Filines. Agent manages storage facilitv and uses it as
needed to meet Company requirements. Scheduled iniections/withdrawals are used)
to determine Davment arraneements onlv.)
t4 uas Delrvered to storase
l5 January 0
l6 February 0
t7 March 0
l8 Anril 0
l9 Mav 2-3t6.040
20 June 5-344.71O
2l July 5.344.7tO))Ausust 5.344.7tO
23 September 3.474.060
24 October 0
25 November 0
26 December 0
27 TOTAL (Enter Total of Lines 15 Thru 26)2t.824.230
28 Gas Withdrawn from Storase
29 January 7.565.040
30 February 4.450.O20
3l March 2.670.010
32 April 890.010
33 May 0
34 June 0
35 July 0
36 August 0
37 SeDtember 0
3E October 0
39 November 890.790
40 December 5.344.7tO
4t TOTAL (Enter Total of Lines 29 Thru 40)21.810.580
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IFERC FORM NO.2 (ED 12-88)Page 512
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Name ot Kespondent
Avista Corporation
I hrs KeDort ls:(l) IE An Original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
April30,200l
Year ofReport
Dec. 31.2000
GAS STORAGE PROJECTS (Continued)
Lint
No.
Item
(a)
I otal
Amount
(b)
Storage Operations 0n Therms)
42 Top or Workins Gas End of Year (Note)15.588.730
43 Cushion Gas (Includins Native Gas)65,866.670
44 Total Gas in Reservoir (Enter Total of Line 42 and Line 43)81.455.400
45 Certificated Storase Caoacitv 5t.742,663
46 Number of Iniection - Withdrawal Wells 43
4',1 Number of Observation Wells 48
48 Maximum Day's Withrawal from Storage
49 Date of Maximum Davs' Withdrawal
50 LNG Terminal Companies (In Mcf)
5l Number of Tanks
52 Capacity of Tanks
53 LNG Volumes
54 a) Received at "Shio Rail"
55 b) Transferred to Tanks
56 ) Withdrawn from Tanks
57 t) "Boil Off' Vaporization [,oss
58 ) Converted to Mcf at Tailgate of Terminal
Note: The above information represents the company's one-third share of Jackson Prairie Storage Project.
Note: Working Gas at Year End represents the amount of gas available to the Company under the synthetic
"Benchmark Injection/Withdrawal Schedules for JP Storage" according to the Benchmark Filings with Was
and ldaho.
hington
FERC FORM NO.2 (ED 12-EE)Page 513
Name of Respondent
Avista Corp.
Ihis Reoort Is:[) l! An Original
i2) tl A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year ofReport
Dec. 31, 2000
TRANSMISSION MAINS
Show paniculars Called for Concerning Transmission Mains*
-rne
No.
Kind of Material
(a)
Diameter of
Pipe, Inches
(b)
Total Length in
Use Beginning of
Year, Feet
(c)
Laid During
Year, Feet
td)
laken up or
Abandoned Durinl
Year, Feet
(e)
lotal Length
in Use End
of Year, Feet
(f)
I
2
J
4
5
6
7
8
9
l0
1l
L2
13
t4
15
16
L7
18
l9
20
2t
22
23
24
25
26
27
28
29
30
3l
32
33
34
35
36
37
38
39
40
4l
42
43
44
45
Steel Coated Over 4" through 10"332,640 2,640 335,280
46 TOTALS 2.@O 335.280
v ld a title other than full owners hip
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FERC FORM NO.2 (ED 12.87)Page 514
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Name of Respondent
Avista Corp.
fhis Reoort Is:
(1) |}(l An Original
(2) n A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year of Report
Dec. 31, 2000
DISTRIBUTION MAINS
Show particulars Called for Concerning Distribution Mains
-tne
No.
Kind of Material
(al
Diameter of
Pipe, Inches
(b)
Total Length in
Use Beginning of
Year, Feet
(c)
Laid During
Year, Feet
(d)
Taken up or
Abandoned Durinl
Year, Feet
(e)
Total Length
in Use End
of Year, Feet
(fl
I
2
4
5
6
7
8
9
l0
1l
L2
l3
L4
15
l6
t7
l8
l9
20
2t
22
23
24
25
26
27
28
29
30
3l
32
33
34
35
36
37
Ihe Washineton Water Power Svstem
6,056,073
1,88r,800
1,422,566
156,550
52,622
3,13 1.040
902,880
575,520
10,560
0
8,691,867
1,832,154
378,166
0
0
4,139,520
670,560
42,240
0
0
5,494
J
0
0
0
0
0
0
0
0
339,6t0
65,69t
19,927
0
0
227,040
52,800
5,280
0
0
22,4t1
266
2
300
0
5,280
0
0
0
0
13,396
2,707
0
0
0
0
0
0
0
0
6,039,156
1,881,537
1,422,5U
156,250
52,622
3.125.760
902,880
575,520
10,560
0
9,018,081
1,895,138
398,093
0
0
4,366,560
723,360
47,520
0
0
Steel Wrapped
Steel Wrapped
Steel Wrapped
Steel Wrapped
Steel Wrapped
The WP Natural Gas
Steel Wrapped
Steel Wrapped
Steel Wrapped
Steel Wrapped
Steel Wrapped
The Washington Watr
Plastic
Plastic
Plastic
Plastic
Plastic
The WP Natural Gas
Less than 2"
2" to 4"
4" to 8"
8" to 12"
Over 12"
System
I L"rr than 2"
2" to 4"
4" to 8"
8" to 12"
Over 12"
:r Power System
Less than 2"
2" to 4"
4" to 8"
8" to 12"I over tz"
System
Less than 2"
2" to 4"
4" to 8"
8" to 12"
Over 12"
Plastic
Plastic
Plastic
Plastic
Plastic
TOTALS 29.944.118 7t5,845 44,362 30.615,601
Note: WP Natural Gas laid pipe is net of retirements.
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Page 514-A
Name of Respondent
Avista Corp.
fhis Reoort Is:(I)lE An Original
(2)E A Resubmission
Date of Report
(Mo, Da, Yr)
April 30,2001
Year of Report
Dec. 31,2000
SERVICE PIPES GAS
Show the particulars called for concerninq the line service pipe in possession ofthe resoondent at the close ofthe vear.
Line
No.
Type
(a)
Diameter
in Inches
(b)
Number at
Beginning
of Year
(c)
Number
Added
During Year
(d)
{umber Remove<
or Abandoned
During Year
(e)
Number
at Close
of Year
(f)
Average
[rngth
in Feet
(pl
1
2
J
4
5
6
7
8
9
l0
ll
t2
l3
t4
l5
t6
t7
l8
l9
20
2t
22
23
24
25
26
27
Washinston Water Power Svstem
I' or Less
1" thm 2"
2" thru 4"
4" thru 8"
Over 8"
I' or Less
l" thru 2"
2" thru 4"
4" thru 8',
Over 8"
I' or Less
l" thru 2"
2" thru 4'
4" thru 8"
Over 8"
I' or Less
l" thru 2"
2" rbil4"
4" thru 8"
Over 8"
20,803
I ,157
84
4
0
40,305
657
28
I
0
t04,402
691
56
I
0
57,759
1,288
70
0
0
l8
I
0
0
0
l8
0
I
0
0
5,437
50
8
0
0
3,632
95
J
3
0
t7t
4
2
0
0
163
0
4
0
0
198
r6
1
0
0
150
t7
0
0
0
20,650
I,154
82
4
0
40,160
657
25
I
0
r09,641
725
62
I
0
6t,241
1,366
73
3
0
Not
Available
Steel Wrapped
Steel Wrapped
Iteel Wrapped
Steel Wrapped
Iteel Wrapped
WP Natural Gas System
Steel Wrapped
Iteel Wrapped
Steel Wrapped
Iteel Wrapped
Iteel Wrapped
Washinston Water Power Svstem
Plastic
Plastic
Plastic
Plastic
Plastic
WP Natural Gas System
Plastic
Plastic
Plastic
Plastic
Plastic
TOTALS 227-306 9.266 727 235.845
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FERC FORM NO.2 Page 514-B
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Name of Respondent
Avista Corp.
Ihis Reoort Is:(l) ])(l An Original
(2) tr AResubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year of Report
Dec. 31,2000
CUSTOMER'S METERS
Ltft
No.
Size
h)
Type
(b)
Make
(c)
Capacity
(d)
Owned
Beginning
of Year
(e)
Added
During Year
(f)
Retired
During Year
(p)
Owned
End of Year
(h)
I
,)
4
5
6
7
8
9
10
11
t2
13
L4
15
Detailed infor matlon not av 'ilable.
l6 TOTAL 276.256 16.6U 6.515 286.405
FERC FORM NO. 2 Page 514-C
Name of Respondent
Avista Corporation
This Reoort Is:(l) B An Original
(2) tr A Resubmission
Date of Report
'Mo, Da, Yr)
April30, 2001
Year of Report
Dec.31,2000
AUXILIARY PEAKING FACILITIES
1. Report below auxiliary facilities of the respondent for
meeting seasonal peak demands on the respondent'r
system, such as underground storage projeca, liquefied
petroleum gas installation, gas liquefaction plants, oil gas
sets, etc.
2. For column (c), for underground storage projects,
report the delivery capacity on February 1 of the heating
season overlapping the year-end for which this report is sub-
mined. For other facilities, report the rated maximum daily
delivery capacities.
3. For colurrn (d), include or exclude (as appropriate) the
cost of any plant used jointly with another facility on the basis
of predominant use, unless the auxiliary peaking facility is
a separate plant as contemplated by general insruction 12
of the Uniform System of Accounts.
No.
Location of
Facility
(a)
Type of Facility
(b)
Maximum Daily
Delivery Capacitl
of Facility.
Therms
(c)
Cost
of
Facility
(In dollars)
(d)
was.tacllrty uperated
on Day of Highest
Transmission Peak
Deliverv?
Yes
(e)
No
(f)
2
J
4
5
6
7
8
9
l0
l1
L2
13
t4
15
16
t7
l8
l9
20
2t
22
23
24)\
26
27
28
29
30
3l
32
JJ
34
35
36
37
Chehalis, Washington
Chehalis, Washington
Plymouth, Washington
Plymouth, Washington
Lovelock, Nevada
Note: (l) Respondent is only a particip€
Repondent is charged a fee fo
Undergound Natural Gas
Storage Field
Undergound Natural Gas
Storage Field
Liquified Natural Gas
Storage Tanks
Liquified Natural Gas
Storage Tanks
Liquified Natural Gas
urt in the facilities, not an owner. I
r demand deliverability and capa<
1,126,670
26,540
220,N0
192,000
65,350
itv.
18,941,917
(1)
(l)
(l)
(l)
x
x
x
x
x
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FERC FORM NO.2 (ED 12-86)Page 519
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Name of Respondent
Avista Corporation
This Reoort Is:(l) [l n" original
(2) ! e Resubmission
Date of Report
(Mo, Da, Yr)
April30,2001
Year of Report
Dec.31, 2000
GAS ACCOUNT - NATURAL GAS
l. The purpose of this page is to account for the quantity
of natural gas received and delivered by the respondent, tak-
ing into consideration differences in pressure bases used
in measuring Mcf of natural gas received and delivered.
2. Natural gas means either natural gas unmixed or any
mixture of natural and manufactured gas.
3. Enter in column (c) the Mcf as reported in the
schedules indicated for the items of receipts and deliveries.
4. In a footnote report the volumes of gas from respond-
ent's own production delivered to respondent's transmission
system and included in natural gas sale.
5. If the respondent operates two or more systems which
are not interconnected, submit separate pages for this pur-
pose. Use copies of pages 520 and 521.
6. Also indicate by footnote the volumes of gas not sub-
ject to Commission regulation which did not incur FERC
regulatory costs by showing (1) the local distribution volumes
delivered to the local distribution-company portion of the
reporting pipeline by anotherjurisdictional pipeline; (2) the
volumes which the reportins pipeline transported or sold
through is local distribution facilities or intrastate tacilities,
and which the reporting pipeline received through gather-
ing facilities, distribution facilities or intrastate facilities, but
not through any of the interstate portion ofthereporting
pipeline and, (3) the gathering line volumes shich were nol
destined for interstate market or which were not transported
through any interstate portion of the reporting pipeline.
7. Also indicate by footnote (1) the system supply
volumes of gas which ue stored by the reporting pipeline
during the reporting year and also reported as sales,
transportation and compression volumes by the reporting
pipeline during the same reporting year, (2) the system
supply volumes of gas which are stored by the reporting
pipeline during the reporting year and which the reporting
pipeline intends to sell or transport in a future reporting year,
and (3) contract storage volumes.
8. Also indicate the volumes of pipeline production field
sales which are included in both the company's total sales
figure and the company's total transportation figure (lines
42 and 46 of paee 521).
01 NAME OF SYSTEM
Lln(
No.Item
(a)
Ref.
Page No.
(b)
Amount of Therms (t)
(c)
2 GAS RECEIVED
J Natural Gas Produced
4 LPG Gas oroduced and Mixed with Natural Gas
5 Manufactured Gas Produced and Mixed with Natural Gas
6 Purchased Gas
7 Wellhead
8 Field Lines
9 Gasoline Plants
0 Transmission Line
I Citv Gate Under FERC Rate Schedules 327 372.730.680
2 LNG 0
J Other 0
L4 IOTAL. Gas Purchased (Enter Total of lines 7 thru 13)327 372.730.680
5 Gas of Others Received for Transportation 313 225.392.25t
6 Receipts of Respondents' Gas Transported or Compressed by Others
'7 Exchanse Gas Received
8 Gas Withdrawn from Undereround Storage 327 0
9 Gas Received from LNG Storage 327 0
20 Gas Received from LNG Processing 0
2l Other Receipts (Specifv): Storase Iniections 0
22 TOTAL Receipts @nter Total of lines thru 5, and
15 thru 21)598.r22.93r
FERC FORM NO.2 (ED. 12-88)Page 520
Name ofRespondent
Avista Corporation
This Reoort Is:(l) [f a, original
(2) tr A Resubmission
Date of Report
(Mo, Da, Yr)
April30, 2001
Year of Report
Dec. 31,2000
GAS ACCOUNT - NATURAL GAS (Continued)
OI NAME OF SYSTEM
Lrn(
No.Item
(a)
KCI.
Page No.
(b)
Amount of Therms (l)
b)
23 GAS DELTVERED ::: ::::
i::: i::
::: i: !l24Natural Gas Sales
25 Field Sales
26 To Interstate Pipeline Companies for Resale
Pursuant fo FERC Rate Schedules 0
27 Retail Industrial Sales
28 Other Field Sales
29 TOTAL. Field Sales (Enter Total of lines 26 thru 28)0
30 Transmission Systems Sales ,:.:
3l To Interstate Pipeline Co. tbr Resale Under FERC Rate Sched.
32 To Intrastate Pipeline Co. and Gas Utilities for
Resale Under FERC Rate Schedules
33 Mainline Industrial Sales Under FERC Certification
34 uther Malnlrne hdustrlal sales
35 Other Transmission System Sales
36 TOTAL, Transmission System Sales (Enter Total
of lines 31 thru 35)0
37 Local Distribution by Respondent
38 Retail Indusrial Sales 18.227.799
39 Other Distribution Svstem Sales 347.419.56
40 TOTAL. Distibution Svstem Sales (Lines 38 + 39)365-96.955
4t Interdepartmental S ales 828.479
42 TOTAL SALES (Enter Total of lines 29,36,40 and 4l)366-475.434
43 Deliveries of Gas Transported or Compressed for:
44 (Jther lnterstate Pipeline Companies
45 Others 313 225.392.25r
46 IOTAL, Gas Transported or Compressed for Others (Enter
Total of lines zt4 and 45)313 225.392.251
47 Uellvenes ot KesDondent's Gas tor'Irans. or UomDressron bv Uthen
48 Exchanse Gas Delivered
49 Natural Gas Used by Respondent
50 N 520 0
5l Natural Gas Delivered to LNG Storase 520 0
52 Natural Gas Delivered to LNG Processins
53 Natural Gas for Franchise Requirements
54 Other Deliveries (Soecifv) Sale for Resale:327 4-O34.470
55 TOTAL SALES & OTHER DELIVERIES (Lines 42,46,47 thu 54)595,902,55
56 UNACCOUNTED FOR
57 Production System Losses
58 Storaee Losses
59 Transmission Svstem Losses
60 Distribution System Losses 2.220.776
61 Other Losses (Specifv in so far as possible):
62 TOTAL Unaccounted for (Enter Total of lines 57 thru 61)2.220.776
63 TOTAL SALES, OTHER DELTVERIES, AND
UNACCOUNTED FOR (Enter Total of lines 55 and 62)iiliii
tit;!:598.122.931
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FERC FORM NO.2 (ED. 12-8E)Page 521