2000Annual Report.pdf

THIS FILING IS (CHECK ONE BOX FOR EACH ITEM)
Item 1:An Initial (Original)OR O Resubmission No.orm Approved
Submission RECEIVED MB No.1902-0021
FILED Gȯxpires 11/30/2001)
Item 2:An Original Signed Form OR O Conformed Copy
200\APR 30 AN 9:52
UTILITIESCOMMISSION
FERC Form No.1:
ANNUAL REPORT OF MAJOR ELECTRIC
UTILITIES,LICENSEES AND OTHERS
This report is mandatory under the Federal Power Act Sections 3,4(a),304 and 309,
and 18 CFR 141.1.Failure to report may result in criminal fines,civil penalties and other
sanctions as provided by law.The Federal Energy Regulatory Commission does not
consider this report to be of a confidential nature.
Exact Legal Name of Respondent (Company)Year of Report
Avista Corp·Dec.31,2000
FERC FORM No.1 (REV.12-98)
INSTRUCTIONS FOR FILING THE
FERC FORM NO.1
GENERAL INFORMATION
I.Purpose
This form is a regulatory support requirement (18 CFR 141.1).It is designed to collect financial and
operational information from major electric utilities,Licensees and others subject to the jurisdiction of the
Federal Energy Regulatory Commission.This report is also secondarily considered to be a nonconfidential public use
form supporting a statistical publication (Financial Statistics of Selected Electric Utilities),published by the
Energy Information Administration.
II.Who Must Submit
Each major electric utility,licensee,or other,as classified in the Commission's Uniform System of Accounts
Prescribed for Public Utilities and Licensees Subject to the Provisions of The Federal Power Act (18 CFR 101),must
submit this form.
Note:Major means having,in each of the three previous calendar years,sales or transmission service that
exceeds
one of the following:
(1)one million megawatt hours of total annual sales,
(2)100 megawatt hours of annual sales for resale,
(3)500 megawatt hours of annual power exchanges delivered,or
(4)500 megawatt hours of annual wheeling for others (deliveries plus Losses).
III.What and Where to Submit
(a)Submit this form electronically through the Form 1 Submission Software and an original and six (6)
conformed paper copies,properly filed in and attested,to:
Office of the Secretary
Federal Energy Regulatory Commission
888 First Street,NE.
Was ington,DC 20426
Retain one copy of this report for your files.
Include with the original and each conformed paper copy of this form the subscription statement required by 18
C.F.R.385.2011(c)(S).Paragraph (c)(5)of 18 C.F.R.385.2011 requires each respondent submitting data
electronically to file a subscription stating that the paper copies contain the sæme information as the electronic
filing,that the signer knows the contents of the paper copies and electronic filing,and that the contents as
stated in the copies and electronic filing are true to the best knowledge and belief of the signer.
(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.Indicate by checking the appropriate box on
Page 4,List of Schedules,if the reports to stockholders will be submitted or if no annual report to stockholders
is prepared.)Mail these reports to:
Chief Accountant
Federal Energy Regulatory Commission
888 First Street,NE.
Washington,DC 20426
(c)For the CPA certification,submit with the original submission,or within 30 days after the filing date for
this form,a Letter or report (not applicable to respondents classified as Class C or Class D prior to January 1,
1984):
I
(i)Attesting to the conformity,in all material aspects,of the below listed (schedules and)pages with
the Commission's applicable Uniform Systems of Accounts (including applicable notes relating thereto and the Chief
Accountant's published accounting releases),and
(ii)Signed by independent certified public accountants or an independent Licensed public accountant
certified or Licensed by a regulatory authority of a State or other political subdivision of the U.S.(See 18 CFR
41.10-41.12 for specific qualifications.)
I
FERC FORM NO.1 (REV.12-99)Page i
GENERAL INFORMATION (continued)
III.What and Where to Submit (Continued)
(c)Continued
Reference
Schedules Pages
Comparative Balance Sheet 110-113
SSt
e of Re a ed Earnings 8-1 9
Statement of Cash Flows 120-121
Notes to Financial Statements 122-123
When accompanying this form,insert the Letter or report immediately following the cover sheet.When submitting
after the filing date for this form,send the letter or report to the office of the Secretary at the address
indicated at III (a).
Use the following format for the Letter or report unless unusual circumstances or conditions,explained in
the Letter or report,demand that it be varied .Insert parenthetical phrases only when exceptions are reported.
In connection with our regular examination of the financial statements of for the year ended on
which we have reported separately under date of .We have also reviewed schedules
of FERC Form No.1 for the year filed with the Federal Energy Regulatory
Commission,for conformity in all material respects with the requirements of the Federal Energy Regulatory
Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.Our review
for this purpose included such tests of the accounting records and such other auditing procedures as we considered
necessary in the circumstances.
Based on our review,in our opinion the accompanying schedules identified in the preceding paragraph (except as
noted below)conform in all material respects with the accounting requirements of the Federal Energy Regulatory
Commission as set forth in its applicable Uniform System of Accounts and published accounting releases.
State in the letter or report,which,if any,of the pages above do not conform to the Commission's
requirements.Describe the discrepancies that exist.
(d)Federal,State and Local Governments and other authorized users may obtain additional blank copies to meet
their requirements free of charge from:
Public Reference and Files Maintenance Branch
Federal Energy Regulatory Commission
888 First Street,NE.Room 2A ES-1
Washington,DC 20426
[phone]
IV.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 1,217 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,888 First Street N.E.,Washington,DC 20426 (Attention:Mr.Michael Miller,
CI-1);and to the Office of Information and Regulatory Affairs,Office of Management and Budget,Washington,DC
20503 (Attention:Desk Officer for the Federal Energy Regulatory Commission).No person shall be subject to any
penalty if this collection of information does not display a valid control number.(44 U.S.C.3512(a)).
I
FERC FORM NO.1 (REV.12-99)Page ii
GENERAL INSTRUCTIONS
I.Prepare this report in conformity with the Uniform System of Accounts (18 CFR 101)(U.S.of A.).Interpret
all accounting words and phrases in accordance with the U.S.of A.
II.Enter in whole numbers (dollars or MWH)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 is required.)The amounts shown on all supporting pages must agree with the omounts
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 for
statement of income accounts the current year's amounts.
III.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.
IV.For any page(s)that is not applicable to the respondent,omit the page(s)and enter "NA,""NONE,"or "Not
Applicable"in column (d)on the List of schedules,pages 2,3,and 4.
V.Enter the month,day,and year for all dates.Use customary abbreviations.The "Date of Report"included in
the header of each page is to be completed only for resubmissions (see VII.below).The date of the resubmission
must be reported in the header for all form pages,whether or not they are changed from the previous filing.
VI.Generally,except for certain schedules,all numbers,whether they are expected to be debits or credits,must
be reported as positive.Numbers having a sign that is different from the expected sign must be reported by
enclosing the numbers in parentheses.
VII.For any resubmissions,submit the electronic filing using the Form 1 Submission Software and an original and
six (6)conformed paper copies of the entire form,as well as the appropriate number of copies of the subscription
statement indicated at instruction III (a).Resubmissions must be numbered sequentially on the cover page of the
paper copies of the form.In addition,the cover page of each paper copy must indicate that the filing is a
resubmission.Send the resubmissions to the address indicated at instruction III (a).
VIII.Do not make references to reports of previous years or to other reports in lieu of required entries,except
as specifically authorized.
IX.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.
DEFINITIONS
I.Commission Authorization (Comm.Auth.)--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.
II.Respondent --The person,corporation,licensee,agency,authority,or other Legal entity or instrumentality in
whose behalf the report is made.
I
I
I
l
FERC FORM NO.1 (REV.12-99)Page lii
EXCERPTS FROM THE LAW
Federal Power Act,16 U.S.C.791a-825r)
"Sec.3.The words defined in this section shall have the following meanings for purposes of this Act,to wit:
...(3)"Corporation"means any corporation,joint-stock company,partnership,association,business trust,
organized group of persons,whether incorporated or not,or a receiver or receivers,trustee or trustees of any of
the foregoing.It shalt not include 'municipalities,as hereinafter defined;
(4)"Person"means an individual or a corporation;
(5)"Licensee"means any person,State,or municipality Licensed under the provisions of section 4 of this Act,
and any assignee or successor in interest thereof;
(7)"Municipality"means a city,county,irrigation district,drainage district,or other political subdivision
or agency of a State competent under the Laws thereof to carry an the business of developing,transmitting,
unitizing,or distributing power;...'
(11)"Project"means a complete unit of improvement or development,consisting of a power house,all water
conduits,all dams and appurtenant works and structures (including navigation structures)which are a part of said
unit,and all storage,diverting,or forebay reservoirs directly connected therewith,the primary line or Lines
transmitting power therefrom to the point of junction with the distribution system or with the interconnected
primary transmission system,all miscellaneous structures used and useful in connection with said unit or any part
thereof,and all water rights,rights-of-way,ditches,dams,reservoirs,Lands,or interest in Lands the use and
occupancy of which are necessary or appropriate in the maintenance and operation of such unit;
"Sec.4.The Commission is hereby authorized and empowered:
(a)To make investigations and to collect and record data concerning the utilization of the water 'resources of
any region to be developed,the water-power industry and its relation to other industries and to interstate or
foreign commerce,and concerning the location,capacity,development costs,and relation to markets of power sites;
..to the extent the Commission may deem necessary or useful for the purposes of this Act."
"Sec.304.(a)Every Licensee and every public utility shall file with the Commission such annual and other
periodic or special reports as the Commission may be rules and regulations or other prescribe as necessary or
appropriate to assist the Commission in the proper administration of this Act.The Commission my prescribe the I
manner and form in which such reports shalt be made,and require from such persons 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,net investment,and
reduction thereof,gross receipts,interest due and paid,depreciation,and other reserves,cost of project and
other facilities,cost of maintenance and operation of the project and other facilities,cost of renewals and
replacement of the project works and other facilities,depreciation,generation,transmission,distribution,
delivery,use,and sale of electric energy.The Commission may require any such person to make adequate provision
for currently determining such costs and other facts.Such reports shall be made under oath unless the Commission
otherwise specifies."
"Sec.309.The Commission shall have power to perform any and all acts,and to prescribe,issue,make,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 the time within which they shall be filed..."
General Penalties
"Sec.315.(a)Any licensee or public utility which willfully fails within the time prescribed by the Commission,
to comply with any order of the Commission,to file any report required under this Act or any rule or regulation of
the Commission thereunder,to submit any information of document required by the Commission in the course of an
investigation conducted under this Act ...shall forfeit to the United States an omount not exceeding $1,000 to be
fixed by the Commission after notice and opportunity for hearing..."
FERC FORM NO.1 (ED.12-91)Page iv
FERC FORM NO.1:
ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES,LICENSEES AND OTHER
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year of Report
Avista Corp·Dec.31,2000
03 Previous Name and Date of Change (if name changed during year)
04 Address of Principal Office at End of Year (Street,City,State,Zip Code)
1411 E.Mission Avenue,Spokane,WA,99202
05 Name of Contact Person 06 Title of Contact Person
J.E.Eliassen Sr VP &CFO
07 Address of Contact Person (Street,City,State,Zip Code)
1411 E.Mission Avenue,Spokane,WA ,99202
08 Telephone of Contact Person,lncluding 09 This Report is 10 Date of Report
Area Code (1)An Original (2)O A Resubmission (Mo,Da,Yr)
[phone] 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 belief,
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.
01 Name 03 Signature 04 Date Signed
Gary G.Ely (Mo,Da,Yr)
02 Title 04/30/2001
President &CEO
Title 18,U.S.C.1001 makes it a crime for any person to 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 jurisdiction.
FERC FORM No.1 (ED.12-91)Page 1
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001 '
LIST OF SCHEDULES (Electric Utility)
Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for
certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA".
Line Title of Schedule Reference Remarks
No.PageNo.
(a)(b)(c)
1 General Information 101
2 Control Over Respondent 102
3 Corporations Controlled by Respondent 103
4 Officers 104
5 Directors 105
6 Security Holders and Voting Powers 106-107
7 Important Changes During the Year 108-109
8 Comparative Balance Sheet 110-113
9 Statement of Income for the Year 114-117
10 Statement of Retained Earnings for the Year 118-119
11 Statement of Cash Flows 120-121
12 Notes to Financial Statements 122-123
13 Summary of Utility Plant &Accumulated Provisions for Dep,Amort &Dep 200-201
14 Nuclear Fuel Materials 202-203 None
15 Electric Plant in Service 204-207
16 Electric Plant Leased to Others 213 None
17 Electric Plant Held for Future Use 214
18 Construction Work in Progress-Electric 216
19 Construction Overheads-Electric 217
20 General Description of Construction Overhead Procedure 218
21 Accumulated Provision for Depreciation of Electric Utility Plant 219
22 Nonutility Property 221
23 investment of Subsidiary Companies 224-225
24 Materials and Supplies 227
25 Allowances 228-229 None
26 Extraordinary Property Losses 230 None
27 Unrecovered Plant and Regulatory Study Costs 230 None
28 Other Regulatory Assets 232
29 Miscellaneous Deferred Debits 233
30 Accumulated Deferred Income Taxes 234
31 Capital Stock 250-251
32 Cap Stk Sub,Cap Stk Liab for Con,Prem Cap Stk &Inst Recd Cap Stk 252 None
33 Other Paid-in Capital 253 None
34 Discount on Capital Stock 254 None
35 Capital Stock Expense 254
36 Long-Term Debt 256-257
ERC FORM NO.1 (ED.12-96)Page 2
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Co (1)An Original (Mo,Da,Yr)Dec.31 2000rp(2)A Resubmission 04/30/2001 '
LI3T OF SCHEDULES (Electric Utility)(continued)
Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for
certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA".
Line Title of Schedule Reference Remarks
No.PageNo.
(a)(b)(c)
37 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax 261
38 Taxes Accrued,Prepaid and Charged During the Year 262-263
39 Accumulated Deferred Investment Tax Credits 266-267
40 Other Deferred Credits 269
41 Accumulated Deferred Income Taxes-Accelerated Amortization Property 272-273 None
42 Accumulated Deferred Income Taxes-Other Property 274-275
43 Accumulated Deferred Income Taxes-Other 276-277
44 Other Regulatory Liabilities 278
45 Electric Operating Revenues 300-301
46 Sales of Electricity by Rate Schedules 304
47 Sales for Resale 310-311
48 Electric Operation and Maintenance Expenses 320-323
49 Number of Electric Department Employees 323
50 Purchased Power 326-327
51 Transmission of Electricity for Others 328-330
52 Transmission of Electricity by Others 332
53 Miscellaneous General Expenses-Electric 335
54 Depreciation and Amortization of Electric Plant 336-337
55 Particulars Concerning Certain Income Deduction and Int Charges Aconts 340
56 Regulatory Commission Expenses 350-351
57 Research,Development and Demonstration Activities 352-353 None
58 Distribution of Salaries and Wages 354-355
59 Common Utility Plant and Expenses 356
60 Electric Energy Account 401
61 Monthly Peaks and Output 401
62 Steam Electric Generating Plant Statistics (Large Plants)402-403
63 Hydroelectric Generating Plant Statistics (Large Plants)406-407
64 Pumped Storage Generating Plant Statistics (Large Plants)408-409 None
65 Generating Plant Statistics (Small Plants)410-411 None
66 Transmission Line Statistics 422-423
ERC FORM NO.1 (ED.12-96)Page 3
Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
LI3T OF SCHEDULES (Electric Utility)(continued)
Enter in column (c)the terms "none,""not applicable,"or "NA,"as appropriate,where no information or amounts have been reported for
certain pages.Omit pages where the respondents are "none,""not applicable,"or "NA".
Line Title of Schedule Reference Remarks
No.Page No.
(a)(b)(c)
67 Transmission Lines Added During Year 424-425
68 Substations 426-427
69 Electric Distribution Meters and Line Transformers 429
70 Environmental Protection Facilities 430
71 Environmental Protection Expenses 431
72 Footnote Data 450
Stockholders'Reports Check appropriate box:
Four copies will be submitted
O No annual report to stockholders is prepared
FERC FORM NO.1 (ED.12-96)Page 4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2000
GENERAL INFORMATION
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.
J.E.Eliassen,Senior Vice President and Chief Financial Officer
1411 E.Mission Avenue
Spokane,WA 99202
2.Provide the name of the State under the laws of which respondent is incorporated,and date of incorporation.
If incorporated under a special law,give reference to such law.If not incorporated,state that fact and give the type
of organization and the date organized.
State of Washington,Incorporated March 15,1889
3.If 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 Applicable
4.State the classes or utility and other services furnished by respondent during the year in each State in which
the respondent operated.
Electric service in the states of Washington,Idaho and Montana
Natural gas service in the states of Washington,Idaho,Oregon,and 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)Yes...Enter the date when such independent accountant was initially engaged:
(2)No
FERC FORM No.1 (ED.12-87)PAGE 101
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2
CONTROL OVER RESPONDENT
1.If any corporation,business trust,or similar organization or a combination of such organizations jointly held
control over the repondent at the end of the year,state name of controlling corporation or organization,manner in
which control was held,and extent of control.If control was in a holding company organization,show the chain
of ownership or control to the main parent company or organization.If control was held by a trustee(s),state
name of trustee(s),name of beneficiary or beneficiearies for whom trust was maintained,and purpose of the trust.
ERC FORM NO.1 (ED.12-96)Page 102
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
CORPORATIONS CONTROLLED BY R ISPONDENT
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.If control ceased prior to end of year,give particulars (details)in a footnote.
2.If 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.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
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.Indirect 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 definition of
control in the Uniform System of Accounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b)(c)(d)
1 Avista Capital Parent company to all of the
2 Company's subsidiaries.100
3
4 Avista Advantage,Inc.Provides various energy 100
5 services,such as Internet-
6 based specialty billing and
7 information services.
8 ,
9 Avista Communications,Inc.An Integrated Communications 82
10 Provider (ICP)providing
11 local telecommunications
12 solutions and designs,builds
13 and manages metropolitan
14 area fiber optic networks.
15
16 Avista Development,Inc.Nonoperating company which 100
17 maintains a small investment
18 portfolio of real estate and
19 other investments.
20
21 Avista Energy,Inc.Wholesale power marketing.100
22
23 Avista Fiber,Inc.Merged with Avista
24 Communications,Inc.in 2000.
25
26 Avista Laboratories,Inc.Develops proton exchange 100
27 membrane (PEM)fuel cell
FERC FORM NO.1 (ED.12-96)Page 103
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001 '
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.If control ceased prior to end of year,give particulars (details)in a footnote.
2.If 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.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
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.Indirect 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 definition of
control in the Uniform System of Accounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled Kind of Business Percent Voting Footnote
No.Stock Owned Ref.(a)(b)(c)(d)
1 technology and fuel cell
2 components.
3
4 Avista Power,Inc.Develops/owns electric 100
5 generation assets.
6
7 Avista Services,Inc.Offers products/services to 100
8 utility customers.
9
10 Avista Turbine Power,Inc.Develops electric generation 100
11 assets.
12
13 Avista Rathdrum,LLC Develops electric generation 100
14 assets.
15
16 Avista Ventures,Inc.Invests in emerging business 100
17 opportunities.
18
19 Pentzer Corporation Within Avista Capital;100
20 parent company of Advanced
21 Manufacturing and
22 Development.
23
24 International Retail Service Group Provides backroom supplies 100
25 for retail stores.
26 Sold in 2000.
27
FERC FORM NO.1 (ED.12-96)Page 103.1
I Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
CORPORATIONS CONTROLLED BY R :SPONDENT
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.If control ceased prior to end of year,give particulars (details)in a footnote.
2.If 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.If control was held jointly with one or more other interests,state the fact in a footnote and name the other interests.
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.Indirect 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 definition of
control in the Uniform System of Accounts,regardless of the relative voting rights of each party.
Line Name of Company Controlled i Kind of Business Percent Voting Footnote
No.Stock Owned Ref.
(a)(b)(c)(d)
1 Advanced Manufacturing and Development,Inc.Manufacturer of electronic 93
2 and mechanical equipment
3 for the computer and
4 instrumentation industries
5 and fabricates video arcade
6 games.
7
8 INDIRECT CONTROL:
9 Avista-STEAG,LLC Develops electric generation 50
10 assets.
11
12 Avista Rathdrum,LLC Develops electric generation 49
13 assets.
14
15
16
17
18
19
20
21
22
23
24
25
26
27
FERC FORM NO.1 (ED.12-96)Page 103.2
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
OFFICERS
1.Report below the name,title and salary for each executive officer whose salary is $50,000 or more.An "executive officer"of a
respondent includes its president,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.If 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.
Line Title 'Ñame of Ôfficer |Šalary
for YearNo(a)(b)(c)
1 President,and Chief Executive Officer G.G.Ely 304,077
2
3 Senior Vice President and Chief Financial Officer J.E.Eliassen 237,599
4
5 Senior Vice President and General Counsel D.J.Meyer 239,999
6
7 Vice President -External Relations R.D.Fukai 192,819
8
9 Vice President and Treasurer R.R.Peterson 137,999
10
11 Vice President and Corporate Secretary T.L.Syms 110,119
12
13 Vice President -Corporate Development R.D.Woodworth 140,399
14
15 Vice President and Controller C.M.Burmeister -Smith 137,999
16
17 Vice President -Investor &Corporate Relations D.A.Brukardt 153,469
18
19 Vice President K.O.Norwood 106,900
20
21 Vice President S.L.Morris 136,728
22
23 Chairman of the Board and CEO until 11/00 T.M.Mathews 749,999
24
25 Vice Pres.&Gen Mgr-Energy Delivery until 8/00 E.H.Turner 162,445
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
FERC FORM NO.1 (ED.12-96)Page 104
Name of Respondent his R oAn riginal La fa ort YDeacrof1Report2000
Avista Corp·(2)A Resubmission 04/30/2001
DIRECTORS
1.Report below the information called for concerning each director of the respondent who held office at any time during the year.Include in column (a),abbreviated
titles of the directors who are officers of the respondent.
2.Designate members of the Executive Committee by a triple asterisk and the Chairman of the Executive Committee by a double asterisk.
Line I Name (and Title)of Ibirector Principal Business AddressNo-(a)(b)
1 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 Island,SC 29928
7
8 R.John Taylor***111 Main Street,Lewiston ID 83501
9
10 Sarah M.R.(Sally)Jewell 6750 S.228th Street,Kent WA 98032
11
12 John F.Kelly 19300 Pacific Highway South,Seattle WA 98188
13
14 Bobby Schmidt 5 Trails End,Hilton Head Island,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
20
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
FERC FORM NO.1 (ED.12-95)Page 105
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
SECURITY HOLDERS AND VOTING POWERS
1.Give the names and addresses of the 10 security holders of the respondent who,at the date of the latest closing of the stock book or compilation of
list of stockholders of the respondent,prior to the end of the year had the highest voting powers in the respondent,and state the number of votes which
each would have had the right to cast on that date if a meeting were then in order.If any such holder held in trust,give in a footnote the known
particulars of the trust(whether voting trust,etc.)duration of trust,and principal holders of beneficiary interests in the trust.If 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.If 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.If 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.Furnish particulars (details)concerning any options warrants,or rights outstanding at the end of the year others to purchase securities of the
respondent or any securities or other assets owned by the respondent,including prices,expiration dates,and other material information relating to
exercise of the options,warrants,or right the amount of such securities or assets so entitled to purchased by any officer,director,associated company,
or of 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 prorata basis.
1.Give the date of the latest closing of the stock 2.State the total number of votes cast at the 3.Give the date and
book prior to end of year,and state the purpose latest general meeting prior to end of year place of such meeting
of such closing:for election of directors of the respondent and May 11,2000November21,2000 to pay the December 15,2000 number of such votes cast by proxy Spokane,WashingtondividendTotal:39,915,924
By Proxy:39,915,924
Line Name (Title)and Address of Security
'VOTING SECURITIES
No.Number of Votes as of (date):11/21/2000HolderTotalCommon Preferred Other
Votes Stock Stock
(a)(b)(c)(d)(e)
4 TOTAL votes of all voting securities 47,262,562 47,262,562
5 TOTAL number of security holders 19,323 19,323
6 TOTAL votes of security holders listed below 432,725 432,725
7
8 Thomas M.Matthews 88,398 88,398
9 7023 S.Brookshire Ct.
10 Spokane,WA 99223
12 Duane B.Hagadone 77,646 77,646
13 P.O.Box 6200
14 Coeur d'Alene,ID 83816-1937
15
16 Otis Kline TR U/A Oct.15 87 70,000 70,000
17 Otis E.Kline Trust
18 2625 East Southern.,C-179
FERC FORM NO.1 (ED.12-96)Page 106
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
SECURITY HOLDERS AND VOTING POWERS (Continued)
Line Name (Title)and Address of Security Total Common Preferred Other
No.Holder Votes Stock Stock
(a)(b)(c)(d)(e)
19 Tempe,AZ 85282
20
21 Harold J.White TR U/A DTD Dec.12 91 46,891 46,891
22 Harold J.White &Abbie E.White Family
23 2025 N.Eastern Rd.
24 Spokane,WA 99212-1210
25
26 Margaret Ann Brosnan TR U/A DTD 9/13/94 31,000 31,000
27 Margaret Ann Brosnan Living Trust
28 7218 Braewood Dr.
29 Independence,OH 44131-5548
30
31 Alfred C.Glassell Jr.30,028 30,028
32 1021 Main St.Suite 2300
33 Houston,TX 77002-6606
34
35 Gladys L.Rikerd 24,684 24,684
36 312 W.Hastings Rd.,Apt.143
37 Spokane,WA 99218-3701
38
39 Paul Friedrich Eisen TR U/A DTD 2/7/97 22,891 22,891
40 Paul Friedrich Declaration Trust
41 c/o Spinks Auto
42 3112 N.Jacksonville Rd.
43 Ocala,FL 34479
44
45 Darlene L.Braune &Edmund W.Braune JT 21,175 21,175
46 1422 S.Monroe St.
47 Spokane,WA 99203
48
49 Ernest C.Goshay Jr.&Marie K.Goshay 20,011 20,011
50 TRS U/A DTD 8/18/98
51 Goshay Living Trust
52 3112 W.Beacon Ave.
53 Spokane,WA 99208-4604
FERC FORM NO.1 (ED.12-96)Page 107
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original 04/30/2001 Dec.31,2000
(2)A Resubmission
IM 'ORTANT 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.If
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.If 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 of
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 system: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 Accounts
were submitted to the Commission.
4.Important leaseholds (other than leaseholds for natural gas lands)that have been acquired or given,assigned or surrendered:Give
effective dates,lengths of terms,names of parties,rents,and other condition.State name of Commission authorizing lease and give
reference to such authorization.
5.Important extension or reduction of transmission or distribution system:State territory added or relinquished and date operations
began or ceased and give reference 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 FERC 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 of such changes or amendments.
8.State the estimated annual effect 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 of 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.If 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 Instructions 1 to 11 above,such notes may be included on this page.
PAGE 108 INTENTIONALLY LEFT BLANK
SEE PAGE 109 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED.12-96)Page 108
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
IMPORTANT CHANGES DURING THE YEAR (Continued)
1.None
2.None
3.None
4.None
5.None
6.Reference is made to Notes 2,9,10,11,12,13,14,and 16 of Notes to the Financial statements,Page 123 of thisreport.
7.Average annualized increases for clerical,technical,and exempt personnel in 2000 was 2.9%Bargaining unitemployeesweregranteda3.0%increase.
8.Reference is made to Note 19 of Notes to the Financial Statements,Page 123 of this report.
9.Reference is made to Note 19 of Notes to the Financial Statements,Page 123 of this report;specifically the SecuritiesLitigationparagraphs.
FERC FORM NO.1 (ED.12-96)Page 109
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2000
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Ref.Balance at Balance atLineTitleofAccount
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
1 UTILITY PLANT kW
2 Utility Plant (101-106,114)200-201 2,184,698,113 2,205,229,760
3 Construction Work in Progress (107)200-201 30,912,196 33,535,637
4 TOTAL Utility Plant (Enter Total of lines 2 and 3)2,215,610,310 2,238,765,397
5 (Less)Accum.Prov.for Depr.Amort.Depl.(108,111,115)200-201 714,773,120 720,453,521
6 Net Utility Plant (Enter Total of line 4 less 5)1,500,837,190 1,518,311,876
7 Nuclear Fuel (120.1-120.4,120.6)202-203 0 0
8 (Less)Accum.Prov.for Amort.of Nucl.Fuel Assemblies (120.5)202-203 0 0
9 Net Nuclear Fuel (Enter Total of line 7 less 8)O 0
10 Net Utility Plant (Enter Total of lines 6 and 9)1,500,837,190 1,518,311,876
11 Utility PlantAdjustments (116)122 0 0
12 Gas Stored Underground -Noncurrent (117)0 0
13 OTHER PROPERTY AND INVESTMENTS &¾¾Ë M .
14 Nonutility Property (121)221 6,950,900 2,765,832
15 (Less)Accum.Prov.for Depr.and Amort.(122)193,356 197,733
16 Investments in Associated Companies (123)0 0
17 Investment in Subsidiary Companies (123.1)224-225 230,307,170 361.836,801
18 (For Cost of Account 123.1,See Footnote Page 224,line 42)Š¾2"ç;
19 Noncurrent Portion of Allowances 228-229 C 0
20 Other Investments (124)65,527,206 57,378,993
21 Special Funds (125-128)27,893,876 18,527,208
22 TOTAL Other Property and Investments (Total of lines 14-17,19-21)330,485,801 440,311,101
23 CURRENT AND ACCRUED ASSETS Wh
24 Cash (131)-3,865,03E -2,637,705
25 Special Deposits (132-134)20C 1,205,000
26 Working Fund (135)186,59E 245,067
27 Temporary Cash Investments (136)2,072 17,714,449
28 Notes Receivable (141)C 0
29 Customer Accounts Receivable (142)76,566,436 203,722,326
30 Other Accounts Receivable (143)1,783,086 3,566,418
31 (Less)Accum.Prov.for Uncollectible Acct.-Credit (144)1,599,112 2,535,050
32 Notes Receivable from Associated Companies (145)0 113,588,336
33 Accounts Receivable from Assoc.Companies (146)-129,672 930,301
34 Fuel Stock (151)227 5,318,489 1,825,797
35 Fuel Stock Expenses Undistributed (152)227 O O
36 Residuals (Elec)and Extracted Products (153)227 0 0
37 Plant Materials and Operating Supplies (154)227 11,384,273 9,336,104
38 Merchandise (155)227 O 0
39 Other Materials and Supplies (156)227 55,649 14,826
40 Nuclear Materials Held for Sale (157)202-203/227 0 0
41 Allowances (158.1 and 158.2)228-229 0 0
42 (Less)Noncurrent Portion of Allowances 0 0
43 Stores Expense Undistributed (163)227 475,204 677,156
44 Gas Stored Underground -Current (164.1)2,982,740 5,703,917
45 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)568,600 636,146
46 Prepayments (165)7,659,459 3,567,475
47 Advances for Gas (166-167)O 0
48 Interest and Dividends Receivable (171)34,917 168,806
49 Rents Receivable (172)837,222 736,224
50 Accrued Utility Revenues (173)O 0
51 Miscellaneous Current and Accrued Assets (174)344,505 2,320,798
52 TOTAL Current and Accrued Assets (Enter Total of lines 24 thru 51)102,605,630 360,786,391
FERC FORM NO.1 (ED.12-94)Page 110
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2000
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)Continued)
.Ref.Balance at Balance atLineTitleofAccount
No.(a)Page No.Beginning of Year End of Year
(b)(c)(d)
53 DEFERRED DEBITS *A=.<
54 Unamortized Debt Expenses (181)15,724,491 13,713,613
55 Extraordinary Property Losses (182.1)230 0 0
56 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
57 Other Regulatory Assets (182.3)232 174,202,423 162,517,591
58 Prelim.Survey and Investigation Charges (Electric)(183)5,002 54,219
59 Prelim.Sur.and Invest.Charges (Gas)(183.1,183.2)0 0
60 Clearing Accounts (184)1,719,958 720,623
61 Temporary Facilities (185)0 0
62 Miscellaneous Deferred Debits (186)233 66,619,693 64,351,530
63 Def.Losses from Disposition of Utility Pit.(187)0 0
64 Research,Devel.and Demonstration Expend.(188)352-353 0 0
65 Unamortized Loss on Reaquired Debt (189)15,397,185 14,160,163
66 Accumulated Deferred IncomeTaxes (190)234 31,811,277 58,647,476
67 Unrecovered Purchased Gas Costs (191)12,205,318 41,067,833
68 TOTAL Deferred Debits (Enter Total of lines 54 thru 67)317,685,347 355,233,048
69 TOTAL Assets and Other Debits (Enter Total of lines 10,11,12,22,52,68)2,251,613,968 2,674,642,416
FERC FORM NO.1 (ED.12-94)Page 111
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2°°°
COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)
Ref.Balance at Balance atLineTitleofAccountPageNo.Beginning of Year End of YearNo.(a)(b)(c)(d)
1 PROPRIETARY CAPITAL of-
2 Common Stock Issued (201)250-251 318,730,565 610,740,599
3 Preferred Stock Issued (204)250-251 306,286,353 35,000,000
4 Capital Stock Subscribed (202,205)252 0 0
5 Stock Liability for Conversion (203,206)252 0 0
6 Premium on Capital Stock (207)252 0 0
7 Other Paid-In Capital (208-211)253 0 0
8 Installments Received on Capital Stock (212)252 0 0
9 (Less)Discount on Capital Stock (213)254 0 0
10 (Less)Capital Stock Expense (214)254 12,324,299 11,696,211
11 Retained Earnings (215,215.1,216)118-119 -20,542,668 -105,542,229
12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 108,063,874 238,484,148
13 (Less)Reaquired Capital Stock (217)250-251 0 0
14 TOTAL Proprietary Capital (Enter Total of lines 2 thru 13)700,213,825 766 986 307
15 LONG-TERM DEBT KV7522 2
16 Bonds (221)256-257 372,200,000 306,300,000
17 (Less)Reaquired Bonds (222)256-257 0 0
18 Advances from Associated Companies (223)256-257 O 0
19 Other Long-Term Debt (224)256-257 443,503,709 723,160,000
20 Unamortized Premium on Long-Term Debt (225)O O
21 (Less)Unamortized Discount on Long-Term Debt-Debit (226)704,090 112,511
22 TOTAL Long-Term Debt (Enter Total of lines 16 thru 21)814,999,619 1,029,347,489
23 OTHER NONCURRENT LIABILITIES
24 Obligations Under Capital Leases -Noncurrent (227)0 0
25 Accumulated Provision for Property Insurance (228.1)O 0
26 Accumulated Provision for Injuries and Damages (228.2)1,109,28C 726,198
27 Accumulated Provision for Pensions and Benefits (228.3)16,685,931 15,974,659
28 Accumulated Miscellaneous Operating Provisions (228.4)0 0
29 Accumulated Provision for Rate Refunds (229)O O
30 TOTAL OTHER Noncurrent Liabilities (Enter Total of lines 24 thru 29),17,795,211 16,700,857
31 CURRENT AND ACCRUED LIABILITIES EFWVT¾Milt?ir¾+='
32 Notes Payable (231)O 0
33 Accounts Payable (232)67,577,808 194,750,476
34 Notes Payable to Associated Companies (233)17,624,684 0
35 Accounts Payable to Associated Companies (234)11,439,285 41,900,175
36 Customer Deposits (235)2,202,241 2,966,766
37 Taxes Accrued (236)262-263 21,184,286 -14,177,077
38 Interest Accrued (237)14,092,536 16,584,666
39 Dividends Declared (238)-1 -2
40 Matured Long-Term Debt (239)0 0
41 Matured Interest (240)O 0
42 Tax Collections Payable (241)704,542 618,174
43 Miscellaneous Current and Accrued Liabilities (242)17,369,538 32,705,930
44 Obligations Under Capital Leases-Current (243)O O
45 TOTAL Current &Accrued Liabilities (Enter Total of lines 32 thru 44)152,194,919 275,349,108
FERC FORM NO.1 (ED.12-89)Page 112
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2000
COMPARATIVE BALANCE SHEET (LlABILITIES AND OTHER CREDITS)(Continued)
Ref.Balance at Balance atLineTitleofAccountPageNo.Beginning of Year End of YearNo.(a)(b)(c)(d)
46 DEFERRED CREDITS
47 Customer Advances for Construction (252)1,884,242 1,438,407
48 Accumulated Deferred Investment Tax Credits (255)266-267 817,500 768,192
49 Deferred Gains from Disposition of Utility Plant (256)O O
50 Other Deferred Credits (253)269 168,640,959 65,943,409
51 Other Regulatory Liabilities (254)278 1,871,248 87,615,847
I 52 Unamortized Gain on Reaquired Debt (257)O O
53 Accumulated Deferred Income Taxes (281-283)272-277 393,196,441 430,492,800
54 TOTAL Deferred Credits (Enter Total of lines 47 thru 53)566,410,390 586,258,655
55 0 0
56 0 0
57 0 0
58 0 0
59 0 0
60 0 0
61 0 0
62 0 0
63 0 0
64 0 0
65 0 0
66 0 0
67 0 0
68 TOTAL Liab and Other Credits (Enter Total of lines 14,22,30,45,54)2,251,613,964 2,674,642,416
FERC FORM NO.1 (ED.12-89)Page 113
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)g An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
STATEMENT OF INCOME FOR THE YEAR
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.Include 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 404.1,404.2,404.3,407.1 and 407.2.
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 refund 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 the year
Line Account (Ref.)TOTAL
No.Page No.Current Year Previous Year(a)(b)(c)(d)
1 UTILITY OPERATING INCOME À¾eim
2 Operating Revenues (400)300-301 1,512,100,770 1,115,647,466
3 Operating Expenses
4 Operation Expenses (401)320-323 1,388,465,332 834,477,145
5 Maintenance Expenses (402)320-323 25,746,661 25,991,997
6 Depreciation Expense (403)336-337 54,285,384 53,160,073
7 Amort.&Depl.of Utility Plant (404-405)336-337 10,339,617 9,286,375
8 Amod.of Utility PlantAcq.Adj.(406)336-337 99,048 99,048
9 Amort.Property Losses,Unrecov Plant and Regulatory Study Costs (407)-22,863 436,800
10 Amort.of Conversion Expenses (407)
11 Regulatory Debits (407.3)
12 (Less)Regulatory Credits (407.4)17,747,983
13 Taxes Other Than income Taxes (408.1)262-263 47,758,678 49,630,354
14 Income Taxes -Federal (409.1)262-263 -42,508,513 17,333,805
15 -Other (409.1)262-263 -1,567,966 1,028,955
16 Provision for Deferred Income Taxes (410.1)234,272-277 43,310,225 16,991,938
17 (Less)Provision for Deferred Income Taxes-Cr.(411.1)234,272-277 4,572,425 3.351,747
18 Investment Tax Credit Adj.-Net (411.4)266 -49,308 -49,308
19 (Less)Gains from Disp.of Utility Plant (411.6)
20 Losses from Disp.of Utility Plant (411.7)
21 (Less)Gains from Disposition of Allowances (411.8)
22 Losses from Disposition of Allowances (411.9)
23 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 22)1,503,535,887 1,005,035,435
24 Net Util Oper Inc (Enter Tot line 2 less 23)Carry fwd to P117,Iine25 8,564,883 110,612,031
FERC FORM NO.1 (ED.12-96)Page 114
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
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.If any notes appearing in the report to stockholders are applicable to this Statement of income,such notes may be included on
pages 122-123.
B.Enter on pages 122-123 a concise explanation of only those changes in accounting methods made during the year which had aneffectonnetincome,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 year's figures are different from that reported in prior reports.
10.If 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
Nn iCurrentYearPreviousYearCurrentYearPreviousYearCurrentYearPreviousYeari
1,214,379,954 701,238,217 174,085,378 I 133,238,928 4
22,091,373 22,639,069 3,655,288 3,352,928 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 9
10
11
17,747,983 12
36,009,470 40,554,055 11,749,208 9,076,299 13
-36,694,557 18,231,110 -5,813,956 -897,305 14
-647,869 705,649 -920,097 323,306 15
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
1,291,585,985 839,308,072 211,949,902 165,727,363 23
-4,331,346 88,855,570 12,896,229 21,756,461 24
FERC FORM NO.1 (ED.12-96)Page 115
Name of Respondent This R ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.Dec.31 2000(2)A Resubmission 04/30/2001 '
STATEMENT OF INCOME FOR THE YEAR (Continued)
Line OTHER UTILITY OTHER UTILITY OTHER UTILITY
Current Year Previous Year Current Year Previous Year Current Year Previous Year
(k)(I)(m)(n)(o)(p)
4
5
6
7
8
9
10
12
13
14
15
16
17
18
19
20
21
22
23
24
FERC FORM NO.1 (ED.12-96)Page 116
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
3TATEMENT OF INCOME FOR THE YEAR (Continued)
Line Account (Ref.)TOTAL
No-Page No.Current Year Previous Year
(a)(b)(c)(d)
|25 Net Utility Operating Income (Carried forward from page 114)8,564,883 110,612,031
26 Other Income and Deductions
27 Other Income NÄ
28 Nonutilty Operating Income
29 Revenues From Merchandising,Jobbing and Contract Work (415)251,641 37.292
30 (Less)Costs and Exp.of Merchandising,Job.&Contract Work (416)169,793 145,467
31 Revenues From Nonutility Operations (417)285,960 3,418,414
32 (Less)Expenses of Nonutility Operations (417.1)2,209,125 -208,542
33 Nonoperating Rental Income (418)-28,427 -44,489
34 Equity in Earnings of Subsidiary Companies (418.1)119 131,479,632 -32,203,704
35 Interest and Dividend income (419)8,680,321 2,979,430
36 Allowance for Other Funds Used During Construction (419.1)604,309 1,040,169
37 Miscellaneous Nonoperating Income (421)1,457,745 3,716,878
38 Gain on Disposition of Property (421.1)18,862,675 614,626
39 TOTAL Other Income (Enter Total of lines 29 thru 38)159,214,93E -20,378,309
40 Other Income Deductions LM
41 Loss on Disposition of Property (421.2)42,703 260,501
42 Miscellaneous Amortization (425)340 1,325,815 1,339,754
43 Miscellaneous income Deductions (426.1-426.5)340 5,651,115 17,877
44 TOTAL Other Income Deductions (Total of lines 41 thru 43)7,019,633 1,618,132
45 Taxes Applic.to Other Income and Deductions 4½
46 Taxes Other Than Income Taxes (408.2)262-263 27,200 110,985
47 Income Taxes-Federal (409.2)262-263 18,300,940 2,628,606
48 Income Taxes-Other (409.2)262-263 798,111 -3,166,744
49 Provision for Deferred Inc.Taxes (410.2)234,272-277 2,343,111 3,671,072
50 (Less)Provision for Deferred Income Taxes-Cr.(411.2)234,272-277 18,044,012 1,802,163
51 Investment Tax Credit Adj.-Net (411.5)
52 (Less)Investment Tax Credits (420)
53 TOTAL Taxes on Other Income and Deduct.(Total of 46 thru 52)3,425,350 1,441,756
54 Net Other income and Deductions (Enter Total lines 39,44,53)148,769,953 -23,438,197
55 Interest Charges ©LWA main T
56 Interest on Long-Term Debt (427)61,296,180 55,939,881
57 Amort.of Debt Disc.and Expense (428)1,526,972 1,048,672
58 Amortization of Loss on Reaquired Debt (428.1)1,882,512 1,995,567
59 (Less)Amort.of Premium on Debt-Credit (429)
60 (Less)Amortization of Gain on Reaguired Debt-Credit (429.1)
61 Interest on Debt to Assoc.Companies (430)340 196,041 1,546,956
62 Other Interest Expense (431)340 2,103,692 1,612,866
63 (Less)Allowance for Borrowed Funds Used During Construction-Cr.(432)1,349,503 1,000,486
64 Net Interest Charges (Enter Total of lines 56 thru 63)65,655,894 61,143,456
65 Income Before Extraordinary Items (Total of lines 25,54 and 64)91,678,942 26,030,378
66 Extraordinary Items gg
67 Extraordinary Income (434)
68 (Less)Extraordinary Deductions (435)
69 Net Extraordinary Items (Enter Total of line 67 less line 68)
70 Income Taxes-Federal and Other (409.3)262-263
71 Extraordinary Items After Taxes (Enter Total of line 69 less line 70)
72 Net Income (Enter Total of lines 65 and 71)91,678,942 26,030 378
FERC FORM NO.1 (ED.12-96)Page 117
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001 '
STATEMENT OF RETAINED EARNINGS FOR THE YEAR
1.Report all changes in appropriated retained earnings,unappropriated retained earnings,and unappropriated undistributed
subsidiary earnings 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.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 the 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.If 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.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123.
Line contra Þrimary Amount
No.Item Account Affected(a)(b)(c)
UNAPPROPRIATED RETAINED EARNINGS (Account 216)
1 Balance-Beginning of Year 22 090 789
2 Changes
3 Adjustments to Retained Earnings (Account 439)Q·
4 Credits 493,196
5
6
7
8
9 TOTAL Credits to Retained Earnings (Acct.439)493,196
10 Debits -401,013
11
12
13
14
15 TOTAL Debits to Retained Earnings (Acct.439)-401,013
16 Balance Transferred from Income (Account 433 less Account 418.1)-39,800,690
17 Appropriations of Retained Earnings (Acct.436)
18
19
20
21
22 TOTAL Appropriations of Retained Earnings (Acct.436)
23 Dividends Declared-Preferred Stock (Account 437)
24 Series K -23,734,634
25
26
27
28
29 TOTAL Dividends Declared-Preferred Stock (Acct.437)-23,734,634
30 Dividends Declared-Common Stock (Account 438)"'
31 -22,615,776
32
33
34
35
36 TOTAL Dividends Declared-Common Stock (Acct.438)-22,615,776
37 Transfers from Acct 216.1,Unapprop.Undistrib.Subsidiary Earnings 1,059,356
38 Balance -End of Year (Total 1,9,15,16,22,29,36,37)107.090,350
APPROPRIATED RETAINED EARNINGS (Account 215)
FERC FORM NO.1 (ED.12-96)Page 118
Name of Respondent This Re ort Is:Date of Report Year of Ñ rt(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)¯A Resubmission 04/30/2001 '
STA EMENT OF RETAINED EARNINGS FOR THE YEAR
1.Report all changes in appropriated retained earnings,unappropriated retained earnings,and unappropriated undistributed
subsidiary earnings 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.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 the 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.If 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.If any notes appearing in the report to stockholders are applicable to this statement,include them on pages 122-123.
Line Contra Primary Amount
No.Item Account Affected(a)(b)(c)
39
40
41
42
43
44
45 TOTAL Appropriated Retained Earnings (Account 215)
APPROP.RETAINED EARNINGS -AMORT.Reserve,Federal (Account 215.1)
46 TOTAL Approp.Retained Earnings-Amort.Reserve,Federal (Acct.215.1)1,548,121
47 TOTAL Approp.Retained Earnings (Acct.215,215.1)(Total 45,46)1,548,121
48 TOTAL Retained Earnings (Account 215,215.1,216)(Total 38,47)-105,542,229
UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1)MG .
49 Balance-Beginning of Year (Debit or Credit)108,063,874
50 Equity in Earnings for Year (Credit)(Account 418.1)131,479,632
51 (Less)Dividends Received (Debit)
52 Coporate expenses to Subsidiaries -1,059,358
53 Balance-End of Year (Total lines 49 thru 52)238,484,148
FERC FORM NO.1 (ED.12-96)Page 119
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31,2000AvistaCorp·(2)A Resubmission 04/30/2001
STATEMENT OF CASH FLOWS
1.If 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.Information 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 of Year"with related amounts on the balance sheet.
2.Under "Other"specify significant amounts and group others.
3.Operating Activities -Other:Include gains and losses pertaining to operating activities only.Gains and losses pertaining to investing and financing
activities should be reported in those activities.Show on Page 122-123 the amount of interest paid (net of amounts capitalized)and income taxes paid.
Line bescnption (See Instruction No.5 tor Explanation of codes)AmountsNo.(a)(b)
1 Net Cash Flow from Operating Activities:
2 Net Income 91 678 941
3 Noncash Charges (Credits)to Income:
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 Income Taxes (Net)20,224,240
9 Investment Tax Credit Adjustment (Net)-49,308
10 Net (Increase)Decrease in Receivables -94,493,961
11 Net (Increase)Decrease in Inventory
12 Net (Increase)Decrease in Allowances Inventory 2,591,009
13 Net Increase (Decrease)in Payables and Accrued Expenses 96,528,548
14 Net (Increase)Decrease in Other Regulatory Assets
15 Net Increase (Decrease)in Other Regulatory Liabilities
16 (Less)Allowance for Other Funds Used During Construction 604,309
17 (Less)Undistributed Earnings from Subsidiary Companies 131,477,800
18 Other:-8,196,312
19 Non-Monetary Power Transactions 23,194,794
20 Power and Gas Deferrals -67,299,256
21 Gain/Loss 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 from investment 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 to Common Utility Plant
29 Gross Additions to Nonutility Plant -4,185,070
30 (Less)Allowance for 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
36 Acquisition of Other Noncurrent Assets (d)
37 Proceeds from Disposal of Noncurrent Assets (d)67,649,348
38
39 Investments in and Advances to Assoc.and Subsidiary Companies
40 Contributions and Advances from Assoc.and Subsidiary Companies
41 Disposition of Investments in (and Advances to)
42 Associated and Subsidiary Companies -113,640,168
43
44 Purchase of Investment Securities (a)
45 Proceeds from Sales of Investment Securities (a)
.ERC FORM NO.1 (ED.12-96)Page 120
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31,2000AvistaCorp·(2)A Resubmission 04/30/2001
STATEMENT OF CASH FLOWS
4.Investing 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 Instruction 20;instead
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)Include commercial paper.
(b)Bonds,debentures and other long-term debt.(d)Identify separately such items as investments,fixed assets,intangibles,etc.
6.Enter on pages 122-123 clarifications and explanations.
Line besonption (see Instruction No.5 tor Explanation ot Codes)Amounts
No.(a)(b)
46 Loans Made or Purchased
47 Collections on Loans
48
49 Net (Increase)Decrease in Receivables
50 Net (Increase )Decrease in Inventory
51 Net (Increase)Decrease in Allowances Held for Speculation
52 Net Increase (Decrease)in Payables and Accrued Expenses
53 Other -4,558,786
54
55
56 Net Cash Provided by (Used in)Investing Activities
57 Total of lines 34 thru 55)126,856,239
59 Cash Flows from Financing Activities:
60 Proceeds from issuance of:
61 Long-Term Debt (b).224,000,000
I62PreferredStock 1,902
63 Common Stock 2,625,167
64 Other:Less Notes Receivable ESOP 1,200,750
65
66 Net Increase 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 for Retirement of:
73 Long-term Debt (b)-44,900,000
74 Preferred Stock -10,002,981
75 Common Stock
76 Other: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 mamm.ww.m....-am-
83 (Total of lines 70 thru 81)171,164,759
84
85 Net increase (Decrease)in Cash and Cash Equivalents
86 (Total of lines 22,57 and 83)20,202,979
87
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
FERC FORM NO.1 (ED.12-96)Page 121
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)p An Original 04/30/2001 Dec.31,2000
(2)A Resubmission
NOTES TO FINANCIAL STATEMENTS
1.Use the space below for important notes regarding the Balance Sheet,Statement of Income for the year,Statement 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 Internal Revenue Service involving possible assessment of additional income taxes of material amount,or of
a claim for 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 116,Utility Plant Adjustments,explain the origin of such amount,debits 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,and 257,Unamortized Gain on Reacquired Debt,are not used,give
an explanation,providing the rate treatment given these items.See General Instruction 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.If the notes to financial statements 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 114-121,such notes may be included herein.
PAGE 122 INTENTIONALLY LEFT BLANK
SEE PAGE 123 FOR REQUIRED INFORMATION.
FERC FORM NO.1 (ED.12-96)Page 122
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
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,informationand 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 availabilityof 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 ofReporting
The financial statements are presented on a consolidated basis and,as such,include the assets,liabilities,revenues and expenses of the
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 Informationby 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 ofAccounts
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 Informationand 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.
OperatingRevenues
The Company accrues estimated unbilled revenues for electric and natural gas sales and services providedthrough month-end.Avista
FERC FORM NO.1 (ED.12-88)Page 123
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2001 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.
IntersegmentEliminations
Intersegment eliminations represent the transactions between Avista Utilities and Avista Energy for commodities and services.
Research and DevelopmentExpenses
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.
OtherIncome (Deductions)--net
Other income (deductions)-net is composed of the following items:
Years Ended December31,
2000 1999 1998
(Thousands of Dollars)
Interest income $11,824 $3,615 $9,560
Capitalized interest (debt)3,476 1,001 1,592
Gain (loss)on property dispositions 20,278 4,071 12
Minority interest 3,148 2,002 296
Capitalized interest (equity)604 1,040 1,283
Other (9,665)7,230 (2,949)
Total $2¾$18.959 $9.794
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 duringconstruction 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.
Allowancefor 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 currently 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 provisionfor 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 10.67%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.1 (ED.12-88)Page 123.1
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 9%.For utility operations,the ratio of depreciation provisions to average depreciable property was 2.72%in 2000,
2.69%in 1999 and 2.60%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 and 29 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.
TemporaryInvestments
Temporary investments consist of marketable equity securities that are classified as "available for sale."At December 31,2000 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 carrying
value of available for sale securities was $1.1 million and $9.3 million,respectively.
Inventory
Inventoryconsists primarily of materials and supplies,fuel stock and natural gas stored.Inventoryis recorded at the lower of cost or
market,primarily using the average cost method.
Deferred Charges and Credits
The Company prepares its financial 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.71 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.71 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 futuredeferral in the Consolidated Balance Sheets of costs not recovered through rates at the time such costs were
incurred,even if such 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,deferred 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 salelleaseback 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.
DeferredRevenues
In December 1998,the Company received cash proceeds of $143.4 million from the monetization of a contract in which the Company
FERC FORM NO.1 (ED.12-88)Page 123.2
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2001 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 16-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 31,2000 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 1,2000 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 deferrals 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 1,2000.The WUTC also required Avista
Utilities to file a proposal by mid-March2001 that will address the prudency of the incurred 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 differencebetween 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 (2.0%)rebate effective August 1,2000 scheduled to expire July
31,2001;a $2.8 million (2.5%)rebate effectiveAugust 1,1999 which expired July 31,2000;a $3.1 million (2.7%)rebate effective
February 1,1999,which expired January 31,2000;a $2.7 million (2.4%)rebate effective June 1,1998,which expired May 31,1999;
a $2.6 million (2.3%)rebate effective September 1,1997,which expired August 31,1998;and a $2.6 million (2.4%)rebate effective
June 1,1997,which expired May 31,1998.Avista Utilities has filed for a $5.7 million (4.8%)surcharge to be effectiveFebruary 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 DeferredCredits 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 DeferredCredits -Other Deferred Credits.
FERC FORM NO.1 (ED.12-88)Page 123.3
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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.
Stock-Based Compensation
The Company measures compensation expense for its 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 AccountingStandards
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 forwardcontracts,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 derivativecommodity 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 1,2001.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 1,2001.The Company received accounting orders from the WUTC and the IPUC requiringthe Company to offset any
derivativeassets or liabilities with a regulatory asset or liability,thus deferringthe unrealized gains or losses.
On January 1,2001,the Company recorded a derivative asset of $252.3 million and a derivative liability of $36.1 million.The
differenceof $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.1 (ED.12-88)Page 123.4
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista corp.(2)_A Resubmission 04/30/2001 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.101,,,Revenue
Recognition in Financial Statements,"to provide guidance on the recognition,presentation and disclosure of revenues in financial
statements.The Company adopted SAB No.101 in the fourth quarter of 2000.There was no material impact on the Company's
Consolidated Statements of Income.
Reclassifications
Certain prior year amounts have been reclassified to conform to current statement format.These reclassifications were made for
comparative purposes and have not affected previouslyreported 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 31,2000 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-termcontracts havingterms 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
continuingprojections of (1)future retail and firm wholesale loads based on,among other things,forwardestimates 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 forwardmarket information and experience.On the basis of these
continuingprojections,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 derivativecommodity instruments for hedging purposes.Any imbalance is
requiredto 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 derivativecommodity instruments for hedging price risk associated with
FERC FORM NO.1 (ED.12-88)Page 123.5
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 underlyinghedged 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.
CreditRisk
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
performdeliveries 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).
OtherOperatingRisks
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,
2000 1999
Avista Utilities:
Electric production $672,070 $720,409
Electric transmission 280,271 272,299
Electric distribution 652,966 622,974
CWIP and other 95,219 85,648
FERC FORM NO.1 (ED.12-88)Page 123.6
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Electric total 1.700.526 1,701,330
Natural gas underground storage 18,687 18,418
Natural gas transmission 2,674 3,194
Natural gas distribution 396,100 372,208
CWIP and other 45,884 49,259
Natural gas total 463,345 443,079
Common plant (includingCWIP)74,894 71,201
Total Avista Utilities 2,238,765 2,215,610
Energy Trading and Marketing 68,544 8,304
Information and Technology 49,242 21,613
Avista Ventures 23,842 24,027
Total $2.380.393 $7 769 y
NOTE 5.JOINTLY OWNED ELECTRIC FACILITIES
The Company has an investment in a jointly owned thermal generating plant.The Company providesfinancingfor 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 31,2000:
Company'sCurrent Share of
KW of Construction
Installed Fuel Ownership Plant in Accumulated Net Plant Work in
Project Capacity Source (%)Service Depreciation In Service Progress
(Thousands of Dollars)
Colstrip 3 &4 1,556,000 Coal 15%$311,651 $140,295 $171,356 $-
NOTE 6.PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS
The Company has a pension plan coveringsubstantially 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 obligationof approximately $34.5 million over a period of twenty years,beginningin 1993.
The following table sets forth the pension and health care plan disclosures:
Pension Benefits Other Benefits
2000 1999 _2jg00 y
(Thousands of Dollars)
Change in benefit obligation
FERC FORM NO.1 (ED.12-88)Page 123.7
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Benefitobligationat beginning of year $162,097 $178,589 $30,637 $32,345
Service cost 5,347 5,951 601 696
Interest cost 12,711 11,915 2,407 2,178
Amendments -(6,463)-
Actuarial (gain)/loss 7,966 (14,679)1,580 (2,377)
Benefits paid (11,860)(12,109)(2,427)(2,205)
Expenses paid (970)(1,107)(37)
Benefit obligationat end of year $175.291 $161097 $312 $30.637
Changein plan assets
Fair value of plan assets
at beginning of year $185,564 $178,879 $15,808 $12,459
Actual return on plan assets (1,005)19,902 (784)3,228
Employercontributions 3,304 -1,182 809
Benefits paid (11,860)(12,109)(973)(688)
Expenses paid (970)(1,107)(37)
Fair value of plan assets at end of year $175 033 $185.565 $15.196 $15.808
Funded status $(257)$23,467 $(17,566)$(14,829)
Unrecognized net actuarial gain (12,595)(38,667)(5,960)(9,997)
Unrecognized prior service cost 10,679 11,651 -
Unrecognized net transition
obligation/(asset)(4,843)(5,929)18,399 19,933
Accrued benefit cost $(7.016)$(9.478)$(5.127)$(4.893)
Assumptions as of December 31
Discount rate 7.75%6.75%7.75%6.75%
Expected return on plan assets 9.00%9.00%9.00%9.00%
Rate of compensation increase 5.00%4.00%
Medical cost trend -initial 5.00%5.00%
Medical cost trend -ultimate 6.00%5.00%
Year for ultimate medical cost trend 2000 1999
Pension Benefits Other Benefits
2000 1999 1998 2000 1999 1998
(Thousands of Dollars)
Componentsof net periodic benefit cost
Service cost $5,347 $5,951 $4,982 $600 $696 $585
Interest cost 12,711 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 gain recognition (858)-(562)(299)(159)(326)
Net periodic benefit cost $842 $1440 $1.467 $1870 $3.174 $1939
Assumed health cost trend rates have a significant effect on the amounts reported for the health care plans.A one-percentage-point
increase in the assumed health care cost trend rate for each year would increase the accumulated postretirement benefit obligation as of
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
FERC FORM NO.1 (ED.12-88)Page 123.8
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 $0.2million.
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 customersthroughfuturerates.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 forfinancialreportingpurposesandtheamountsusedforincometaxpurposes,and (b)tax credit carryforwards.The net deferred federalincometaxliabilityconsistsofthefollowing(thousands of dollars):
At December31,
2000 1999
Deferredtax assets:
Reserves not currently deductible $31,696 $10,747
Contributions in aid of construction 8,543 7,878
Centralia sale regulatory liability 9,650 -
Centralia Trust -2,897
Gain on sale of office building 1,007 1,098
Other 24,360 14,430
Total deferred tax assets 75,256 37,050
Deferred tax liabilities:
Differences between book and tax bases
of utility plant 411,560 383,729
Loss on reacquired debt 4,872 5,357
Energy commodity gains 85,263 16,871
Other 19,871 8,142
Total deferred tax liabilities 521,566 414,099
Net deferred tax liability $446.310 $377,049
A reconciliation of federal income taxes derivedfrom statutory tax rates applied to income from continuing operations and federal
income tax as set forth in the accompanying Consolidated Statements of Income and Retained Earnings is as follows:
For the Years EndedDecember31,
2000 1999 1998
(Thousands of Dollars)
Computed federal income taxes at statutory rate $57,450 $14,970 $42,516
Increase (decrease)in tax resulting from:
Accelerated tax depreciation 4,835 1,869 1,431Prioryearauditadjustments72(1,642)(1,526)Other 7,392 3,687 (2.343)Total federal income tax expense*$69,749 $18.884 $40,078
FERC FORM NO.1 (ED.12-88)Page 123.9
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Income Tax Expense Consists ofthe Following:
Federal taxes currently provided $(12,088)$6,974 $20,094
Deferred income taxes 8 1,837 11,910 19,984
Total federal income tax expense 69,749 18,884 40,078
State income tax expense 3,712 (2.144)3,257
Federal and state income taxes $73,461 $16.740 $43.335
*Federal Income Tax Expense:
Avista Utilities $(1,789)$34,757 $28,582
Energy Trading and Marketing 91,353 (32,680)7,789
Informationand Technology (13,675)(3,383)(2,010)Avista Ventures (6,140)20,190 5.717
Total Federal Income Tax Expense $69349 $18.884 $40.078
Federal statutory rate 35%35%35%
NOTE 8.LONG-TERM PURCHASED POWER CONTRACTS WITH REQUIRED MINIMUM 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.Informationas of December 31,2000,pertaining to
these contracts is summarized in the following table:
Company'sCurrent Share of
Contract
Debt Revenue Expira-
Kilowatt Annual Service Bonds tion
Output Cavability Costs (1)Costs (2)Outstandine Date
(Thousands of Dollars)
PUD Contracts:
Chelan County PUD:
Rocky Reach Project 2.9%37,000 $1,742 $1,218 $6,196 2011
Grant County PUD:
Priest Rapids Project 6.1 55,000 1,799 936 10,088 2005
Wanapum Project 8.2 75,000 2,917 1,829 14,732 2009
Douglas County PUD:
Wells Project 3.5 30,000 1,042 591 6.193 2018
Totals 197.000 $7,500 $4.574 $T7_209
(1)The annual costs will change in proportionto 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.1 (ED.12-88)Page 123.10
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(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 in 2002,$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 31,2000 are as follows:
Year Ending Sinking Fund
December31 Maturities Requirements Total
(Thousands of Dollars)
2001 $89,000 $2,185 $91,185
2002 50,000 2,035 52,035
2003 205,000 1,635 206,635
2004 30,000 1,485 31,485
2005 29,500 1,485 30,985
The sinking fund requirements may be met by certificationof property additions at the rate of 167%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
1999A due 2032 and Series 1999B due 2034 were issued by the City of Forsyth,Montana.The proceeds of the bonds were utilized to
refundthe $66.7 million of 7 1/8%First Mortgage Bonds due 2013 and the $17.0 million of 7 2/5%First Mortgage Bonds due 2016.
The Series 1999A and Series 1999B Bonds are backed by an insurance policy issued by AMBAC Assurance Corporationand bear
interest on a floating rate basis that is reset periodically.The interest rate during 2000 ranged from 3.60%to 4.43%.At December
31,2000,the rate was 4.43%.
In 2000,the Company issued a total of $224.0 million of Unsecured MTNs,Series D at rates of 8.000%and 8.625%due in 2001 and
2003.A total of $44.9 million of Secured MTNs matured during 2000,with rates between 6.13%and 8.20%.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 10.BANK BORROWINGS
At December 31,2000,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 to 0.2%per annum on the average daily unused
portionof each credit agreement,and utilization fees of up to 0.5%.
In addition,the Company has a $50 million regional commercial paper program that is backed by the committed lines of credit.
During 2000,under various agreements with banks,the Company could also have up to $100.0 million in loans outstanding at any
FERC FORM NO.1 (ED.12-88)Page 123.11
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(1)X An Original (Mo,Da,Yr)
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NOTES TO FINANCIAL STATEMENTS (Continued)
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 180 days at a fixed rate of interest.None of these agreements were in place at December 31,2000.
Balances and interest rates of bank borrowingsunder these arrangements were as follows:
Years Ended December 31,
2000 1999
(Thousands of Dollars)
Balance outstandingat end of period:
Fixed-term loans $-$33,500
Commercial paper 11,160 10,000
Revolving credit agreement 152,000 75,000
Maximum balance during period:
Fixed-term loans $80,000 $93,500
Commercial paper 36,900 10,000
Revolvingcredit agreement 185,000 75,000
Average daily balance during period:
Fixed-term loans $19,538 $29,l10
Commercial paper 16,833 2,604
Revolvingcredit agreement 84,255 23,767
Average annual interest rate during period:
Fixed-term loans 6.70%5.48%
Commercial paper 6.82 5.89
Revolving credit agreement 7.26 5.87
Averageannual interest rate at end of period:
Fixed-term loans -%6.56%
Commercial paper 7.63 6.70
Revolvingcredit agreement 7.55 6.71
NOTE 11.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 varyingamounts 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:
Year ending December 31:
2001 $5,616
2002 5,626
2003 5,496
2004 4,974
2005 3,543
FERC FORM NO.1 (ED.12-88)Page 123.12
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Later years 16,109
Total minimum payments required $41.364
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 ConvertiblePreferred
Stock,Series L (Series L Preferred Stock).The Company repurchased the equivalentof 32,250 shares of the Series L Preferred Stock
in 1999 and converted all remaining outstanding shares to common 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 15,2007.The Company has the right to redeem an additional 17,500 shares on each
September 15 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 Preferred
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 liquidationpreference of $182.8125
per share.
During 1999,the Company repurchased the equivalentof 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 Preferred Stock back into common stock.
One share of Series L Preferred Stock equaled 10 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 equivalentto 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
7/8%.Concurrent with the issuance of the Preferred Trust Securities,the Trust issued $1,855,675 of Common Trust Securities to the
FERC FORM NO.1 (ED.12-88)Page 123.13
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
Company.The sole assets of the Trust are the Company's 7 7/8%Junior Subordinated DeferrableInterest 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.
In 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 0.875%,calculated and reset quarterly.The distribution rate paid during2000 ranged from 6.976%to
7.715%.At December 31,2000,the distribution rate was 7.61125%.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 1,2007 and mature June 1,2037.On December 18,2000,the Company
purchased $10.0 million of these Preferred 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 orpriorredemptionofsuchdebtsecurities,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 101%of the carrying value and $545.8 million,or 93%of the carrying value,respectively.The fair value of the
Company's mandatorily redeemable preferred stock at December 31,2000 and 1999 is estimated to be $17.5 million,or 50%of the
carrying value and $35.1 million,or 100%of the carrying value,respectively.The fair value of the Company's preferred trust
securities at December 31,2000 and 1999 is estimated to be $79.2 million,or 79%of the carrying value and $94.3 million,or 86%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 87%,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 31,2000.
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 privatelynegotiated transactions up to an aggregate of 10 percent of its common stock and
common stock equivalents over the next two years.The repurchased shares return to the status of authorized but unissued shares.AsofDecember31,2000,the Company had repurchased approximately 4.8 million common 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 9%of outstanding common stock and common stock equivalents.
FERC FORM NO.1 (ED.12-88)Page 123.14
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 10%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 10%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 10%or more of the Company's Common Stock.The Rights 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
10%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 Plan 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 fourthquarter of 2000,the Company also began issuing new shares of
common stock for the Dividend Reinvestment and Stock Purchase Plan.ThroughDecember 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 duringthe twelve months ended December 31,2000 related to
the converted shares was 9,975,997.The costs of convertingthe 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 dividendon the stock.At December 31,1999 and 1998,1,508,210 and 1,540,460 shares of $12.40 ConvertiblePreferred
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
Net income $91,679 $26,031 $78,139
Less:Preferred stock dividends 23,735 21,392 8.399
Income available for common stock-basic and diluted $67.944 $4.639 $69,740
Weighted-average number of common shares
outstanding-basic 45,690 38,213 54,604
Restricted stock 101 112
Stock options 312 -54
Weighted-average number of common shares
FERC FORM NO.1 (ED.12-88)Page 123.15
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubrnission 04/30/2001 Dec 31,2000
NOTES TO FINANCIAL STATEMENTS (Continued)
outstanding-diluted 46,103 38.325 54.658
Earnings per common share
Basic $1.49 $0.12 $1.28
Diluted $1.47 $0.12 $1.28
For additional information regarding the convertible preferred stock and stock option plans,see Notes 15 and 21,respectively.
NOTE 18.STOCK COMPENSATION PLANS
Avista Corp.
In 1998,the Company adopted and shareholders approved an incentive compensation plan,the Long-TermIncentive 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-TermIncentive 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 1,360,325 589,800
Granted 623,200 780,700 589,800
Exercised (44,975)
Canceled (94,650)(10,175)-
--Unexercised options outstanding at end of year 1.843.900 1.360.325 589.800
Exercisable options 581.025 147.200
Weighted average exercise price:
Granted $23.03 $17.21 $20.14
Exercised $18.53 -
Canceled $18.15 $18.63
Outstanding at end of year $19.80 $18.29 $20.14
Exercisable at end of year $18.72 $19.63
Weighted average fair value of options granted during the year $12.02 $5.02 $4.74
Principal assumptions used in applying the Black-Scholes model:
Risk-free interest rate 5.87%-6.87%5.57%-6.63%4.81%-5.53%
Expected life,in years 7 7 7
Expected volatility 58.47%27.92%22.19%
Expected dividend yield 2.34%3.11%3.01%
FERC FORM NO.1 (ED.12-88)Page 123.16
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIALSTATEMENTS (Continued)
Information with respect to stock options outstanding and stock options exercisable at December 31,2000 is as follows:
Stock options outstanding
Range of exercise prices $16.91 -$29.22
Weighted average remaining contractual life,in years 9
Weighted average exercise price $19.80
Stock options exercisable
Range of exercise prices $16.66 ---$22.62
Number exercisable 58 1,025
Weighted average exercise price $18.72
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 1999 1998
Net income (in thousands):
As reported $91,679 $26,031 $78,139
Pro forma $89,850 $24,636 $76,891
Basic EPS as reported $1.49 $0.12 $1.28
Proforma Basic EPS $1.45 $0.08 $1.25
Diluted EPS as Reported $1.47 $0.12 $1.28
Proforma Diluted EPS $1.43 $0.08 $1.25
NOTE 19.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.
Securities Litigation
FERC FORM NO.1 (ED.12-88)Page 123.17
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIALSTATEMENTS (Continued)
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 their First 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 10b-5 thereunder,arising out of various alleged misstatements and omissions in the Company's Annual Report on Form 10-K
for the year 1999,its Quarterly Report on Form 10-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 staffof the Securities and Exchange Commission has requested from the Company certain informationregarding Avista Utilities'
wholesale trading activities and its risk management policies and procedures with respect thereto.The Company is complying with
this request.
Commodity Futures Trading Commission Investigation
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 CFTCis examining the placement of orders on three separate dates in 1998 to purchase Palo Verde and California-OregonBorder
(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 20%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.1 (ED.12-88)Page 123.18
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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
most effective means of halting or controlling future releases of substances from the site,and implement appropriate remedial
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 California
customers and that Avista Advantage agreed to provideenergy-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
Californiaconsumers.
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 Federal District Court of its earlier judgment of dismissal of Eastern Pacific's claims.On February 8,2001,the Court entered its
Order Granting the Joint Motion to Vacated Judgment and Dismissing the Action with Prejudice.The Ninth Circuit Courtof Appeals
had previouslyentered an Order on October 29,2000,dismissing the appeal pursuant to a stipulation of the parties.
Sale of Certain Pentzer Corporation Subsidiaries
On February 26,2001,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 31,1999.
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
vigorouslydefend against this action.
On April 7,2000,CreativeSolutions Group,Inc.and Form House Holdings,Inc.filed a complaint against Pentzer Corporationin the
FERC FORM NO.1 (ED.12-88)Page 123.19
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 that Pentzer 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 vigorouslydefend 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.
OtherContingencies
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 53%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.
NOTE 20.ACQUISITIONS AND DISPOSITIONS
FERC FORM NO.1 (ED.12-88)Page 123.20
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 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 17.5%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 of 1.8%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
March June September December
31 30 30 31
2000
Operating revenues $1,381,974 $1,353,414 $2,864,305 $2,311,797
Operating income 29,073 (27,743)67,899 134,199
Net income 10,525 (21,493)34,540 68,107
Income available for common stock (11,385)(22,101)33,932 67,498
Outstanding common stock (000s):
Weighted average 41,297 47,113 47,147 47,172
Actual 47,078 47,128 47,159 47,209
Earnings per share:
Avista Utilities $(0.05)$(1.33)$(0.02)$0.03
Energy Tradingand Marketing (0.09)1.00 0.89 1.74
Informationand Technology (0.14)(0.13)(0.14)(0.21)
Avista Ventures -_(_0.01)(Œ01)(0.04)
Earnings per share,basic $(0.28)$(0.47)$0.72 $1.52
Earnings per share,diluted $(0.28)$(0.47)$0.72 $1.50
Dividends paid per common share $0.12 $0.12 $0.12 $0.12
Tradingprice range per share:
High $68.000 $41.125 $30.440 $23.500
Low $14.625 $15.750 $16.813 $17.880
1999
Operating revenues $1,212,822 $1,411,736 $3,718,109 $1,562,317
Operating income 30,363 17,380 18,197 (34,583)
Net income 19,388 8,509 27,613 (29,479)
Income available for common stock 14,004 3,125 22,273 (34,763)
Outstanding common stock (000s):
Weighted average 40,454 40,185 36,634 35,648
Actual 40,454 38,881 35,645 35,648
Earnings per share:
Avista Utilities $0.35 $0.39 $(0.13)$0.39
Energy Tradingand Marketing (0.18)(0.27)0.02 (1.16)
FERC FORM NO.1 (ED.12-88)Page 123.21
Narne of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
NOTES TO FINANCIALSTATEMENTS (Continued)
Information and Technology (0.03)(0.04)(0.06)(0.14)
Avista Ventures 0.21 -0.78 )
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
Tradingprice range per share:
High $19.563 $18.188 $18.063 $18.125
Low $15.938 $14.625 $16.250 $15.000
FERC FORM NO.1 (ED.12-88)Page 123.22
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
SUMMAHY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION.AMORTIZATION AND DEPLETION
Line Classification Total Electric
No (a)(b)(c)
1 Utility Plant 'R"
2 in Service
3 Plant in Service (Classified)2,158,483,538 1,666,647,010
4 Property Under Capital Leases 13,285,643 7,033
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (3 thru 7)2,171,769,181 1,666,654,043
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress 33,535,637 26,991,602
12 Acquisition Adjustments 33,460,579 6,880,506
13 Total Utility Plant (8 thru 12)2,238,765,397 1,700,526,151
14 Accum Prov for Depr,Amort,&Depi 720,453,521 537,559,658
15 Net Utility Plant (13 less 14)1,518,311,876 1,162,966,493
16 Detail of Accum Prov for Depr,Amort &Depl
17 In Service:
18 Depreciation 691,495,509 529,653,178
19 Amort &Depl of Producing Nat Gas Land/Land Right
20 Amort of Underground Storage Land/Land Rights ;<
21 Amort of Other Utility Plant 9,724,126 1,025,974
22 Total In Service (18 thru 21)701,219,635 530 679,152
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others (24 &25)
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use (28 &29)
31 Abandonment of Leases (Natural Gas)
32 Amort of Plant Acquisition Adj 19,233,887 6,880,506
33 Total Accum Prov (equals 14)(22,26,30,31,32)720,453,522 537,559,658
FERC FORM NO.1 (ED.12-89)Page 200
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)An Original (Mo,Da,Yr)Dec.31,2000rp(2)A Resubmission 04/30/2001
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS
FOR DEPRECIATION.AMORTIZATION AND DEPLETION
Gas Other (Specify)Other (Specify)Other (Specify)Common Line
(d)(e)(f)(g)(h)No.
1
2
433,372,928 58,463,600 3
335,354 12.943,256 4
I
5
6
7
433,708,282 71,406,856 8
9
10
3,866,687 2,677,348 11
26,580,073 12
464,155,042 74,084,204 13
160,643,856 22,250,007 14
303,511,186 51,834,197 15
16
17
146,391,488 15,450,843 18
19
24
25
26
27
28
29
30
31
12,353,381 32
160,643,857 22,250,007 33
FERC FORM NO.1 (ED.12-89)Page 201
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)
1.Report below the original cost of electric plant in service according to the prescribed accounts.
2.In addition to Account 101,Electric Plant in Service (Classified),this page and the next include Account 102,Electric Plant Purchased or Sold;
Account 103,Experimental Electric Plant Unclassified;and Account 106,Completed Construction Not Classified-Electric.
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 the negative effect of such accounts.
5.Classify Account 106 according to prescribed accounts,on an estimated basis if necessary,and include the entries in column (c).Also to be included
in column (c)are entries for reversals of tentative distributions of prior year reported in column (b).Likewise,if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year,include in column (d)a tentative distribution of such
retirements,on an estimated basis,with appropriate contra entry to the account for accumulated depreciation provision.Include also in column (d)
reversals of tentative distributions of prior year of unclassified retirements.Show in a footnote the account distributions of these tentative classifications
in columns (c)and (d),including the reversals of the prior years tentative account distributions of these amounts.Careful observance of the above
Line Account Balance Additions
No.Beginning of Year
(a)(b)(c)
1 1.INTANGIBLE PLANT
2 (301)Organization 14,698
3 (302)Franchises and Consents 15,036,477 48,055
4 (303)Miscellaneous Intangible Plant 1,337,465 149,199
5 TOTAL Intangible Plant (Enter Total of lines 2,3,and 4)16,388,640 197,254
6 2.PRODUCTION PLANT
7 A.Steam Production Plant
8 (310)Land and Land Rights 2,447,270
9 (311)Structures and Improvements 129,358,072 182,078
10 (312)Boiler Plant Equipment 186,619,916 598,509
11 (313)Engines and Engine-Driven Generators
12 (314)Turbogenerator Units 56,876,381 289,758
13 (315)Accessory Electric Equipment 26,673,896 7,828
14 (316)Misc.Power Plant Equipment 15,565,941 101,291
15 TOTAL Steam Production Plant (Enter Total of lines 8 thru 14)417,541,476 1,179,464
16 B.Nuclear Production Plant
17 (320)Land and Land Rights
18 (321)Structures and Improvements
19 (322)Reactor Plant Equipment
20 (323)Turbogenerator Units
21 (324)Accessory Electric Equipment
22 (325)Misc.Power Plant Equipment
23 TOTAL Nuclear Production Plant (Enter Total of lines 17 thru 22)
24 C.Hydraulic Production Plant
25 (330)Land and Land Rights 49,164,754 490,032
26 (331)Structures and Improvements 35,592,001 221,074
27 (332)Reservoirs,Dams,and Waterways 92,301,834 2,751,490
28 (333)Water Wheels,Turbines,and Generators 85,819,862 1,530,006
29 (334)Accessory Electric Equipment 20,630,392 1,599,672
30 (335)Misc.Power PLant Equipment 4,777,133 539,057
31 (336)Roads,Railroads,and Bridges 1,902,094 79.619
32 TOTAL Hydraulic Production Plant (Enter Total of lines 25 thru 31)290,188,070 7,210,950
33 D.Other Production Plant -,
34 (340)Land and Land Rights 615,079
35 (341)Structures and Improvements 257,333
36 (342)Fuel Holders,Products,and Accessories 1,118,185
37 (343)Prime Movers 6,532,217 45,231
38 (344)Generators 3,545,217 595,399
39 (345)Accessory Electric Equipment 370,089 88,245
FERC FORM NO.1 (ED.12-95)Page 204
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued)
instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of respondent's plant actually in service at end of
year.
6.Show in column (f)reclassifications or transfers within utility plant accounts.Include also in column (f)the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102,include in column (e)the amounts with respect to accumulated
provision for depreciation,acquisition adjustments,etc.,and show in column (f)only the offset to the debits or credits distributed in column (f)to primary
account classifications.
7.For Account 399,state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
8.For each amount comprising the reported balance and changes in Account 102,state the property purchased or sold,name of vendor or purchase,
and date of transaction.If proposed journal entries have been filed with the Commission as required by the LJniform System of Accounts,give also date
of such filing.
Retirements Adjustments Transfers Balanceat Line
(d)(e)(f)End Year No.
14,698 2
15,084,532 3
-2,238 1,484,426 4
-2,238 16,583,656 5
6
7
285,148 2,162,122 8
6,485,945 123,054,205 9
33,137,906 154,080,519 10
11
13,275,061 43,891,078 12
2,942,807 23,738,917 13
711,424 14,955,808 14
56,838,291 361,882,649 15
18
19
20
21
22
23
24
49,654,786 25
3,026 35,810,049 26
61,913 94,991,411 27
70,467 87,279,401 28
481,776 21,748,288 29
2,509 5,313,681 30
1,981,713 31
619,691 296,779,329 32
615,079 34
257,333 35
1,118,185 36
6,577,448 37
4,140,616 38
458,334 39
FERC FORM NO.1 (ED.12-95)Page 205
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)An Original (Mo,Da,Yr)Dec.31,2000 Irp.(2)A Resubmission 04/30/2001
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued)
Line 'Account Balance Additions
No.Beginning of Year
(a)(b)(c)
40 (346)Misc.Power Plant Equipment 241,255
41 TOTAL Other Prod.Plant (Enter Total of lines 34 thru 40)12,679,375 728,875
42 TOTAL Prod.Plant (Enter Total of lines 15,23,32,and 41)720.408,921 9 119,289
43 3.TRANSMISSION PLANT syy-,
44 (350)Land and Land Rights 12,176,063 -56,296
45 (352)Structures and Improvements 7,591,395 1,061,387
46 (353)Station Equipment 100,701,577 4,459,789
47 (354)Towers and Fixtures 17,084,821 8,231
48 (355)Poles and Fixtures 69,383,917 3,216,446
49 (356)Overhead Conductors and Devices 61,673,539 1,102,320
50 (357)Underground Conduit 556,213 3,230
51 (358)Underground Conductors and Devices 1,317,208 325
52 (359)Roads and Trails 1,814,401
53 TOTAL Transmission Plant (Enter Total of lines 44 thru 52)272,299,134 9,795,432
54 4.DISTRIBUTION PLANT
55 (360)Land and Land Rights 3,952,251 36,062
56 (361)Structures and Improvements 8,958,112 252,969
57 (362)Station Equipment 59,703,016 3,522,329
58 (363)Storage Battery Equipment
59 (364)Poles,Towers,and Fixtures 130,765,859 7,918,806
60 (365)Overhead Conductors and Devices 89,853,650 5,766,887
61 (366)Underground Conduit 38,207,083 3,581.852
62 (367)Underground Conductors and Devices 69,656,075 3,765,438
63 (368)Line Transformers 110,967,246 3,199,450
64 (369)Services 71,808,822 3,557,558
65 (370)Meters 22,673,193 1,014,891
66 (371)Installations on Customer Premises
67 (372)Leased Property on Customer Premises
68 (373)Street Lighting and Signal Systems 16,428,412 1,183,834
69 TOTAL Distribution Plant (Enter Total of lines 55 thru 68)622,973,719 33,800,076
70 5.GENERAL PLANT
71 (389)Land and Land Rights 124,681 112,842
72 (390)Structures and Improvements 1,685,856 91,893
73 (391)Office Furniture and Equipment 15,383
74 (392)Transportation Equipment 7,480,328 554,446
75 (393)Stores Equipment 99,196
76 (394)Tools,Shop and Garage Equipment 2,276,872 471,022
77 (395)Laboratory Equipment 2,726,679 86,148
78 (396)Power Operated Equipment 17,593,655 869,104
79 (397)Communication Equipment 15,892,696 1,257,433
80 (398)Miscellaneous Equipment 1,739
81 SUBTOTAL (Enter Total of lines 71 thru 80)47,881,702 3,458,271
82 (399)Other Tangible Property
83 TOTAL General Plant (Enter Total of lines 81 and 82)47,881,702 3,458,271
84 TOTAL (Accounts 101 and 106)1,679,952,116 56,370,322
85 (102)Electric Plant Purchased (See Instr.8)
86 (Less)(102)Electric Plant Sold (See Instr.8)
87 (103)Experimental Plant Unclassified
88 TOTAL Electric Plant in Service (Enter Total of lines 84 thru 87)1,679,952,116 56,370,322
FERC FORM NO.1 (ED.12-95)Page 206
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ELECTRIC PLANT IN SERVICE (Account 101,102,103 and 106)(Continued)
Retirements Adjustments Transfers Balance at Line
End of Year No(d)(e)(f)(g)
241,255 40 ,
13,408,250 41
57,457,982 672,070,228 42
43
13,465 -1,089 12,105,213 44
16,945 -2,883 8,632,954 45
1,405,202 12,127 103,768,291 46
50,309 17,042,743 47
243,836 72,356,527 48
102,127 62,673,732 49
559,443 50
1,317,533 51
1,814,401 52
1,831,884 8,155 280,270,837 53
-1,061 3,987,252 55
54,984 1,426 9,157,523 56
433,468 -58,532 62,733,345 57
58
670,236 18,430 138,032,859 59
303,172 140 95,317,505 60
56,023 41,732,912 61
490,656 72,930,857 62
998,381 37,298 113,205,613 63
96,211 75,270,169 64
600,705 23,087,379 65
66
67
101,174 17,511,072 68
3,805,010 -2,299 652,966,486 69
70
-112,842 124,681 71
98,970 -21,836 1,656,943 72
15,383 73
459,836 7,574,938 74
99,196 75
75,390 2,672,504 76
13,860 2,798,967 77
1,555,349 16,907,410 78
318,124 191,584 17,023,589 79
1,739 80
2,521,529 56,906 48,875,350 81
82
2,521,529 56,906 48,875,350 83
65,616,405 60,524 1,670,766,557 84
85
86
87
65,616,405 60,524 1,670,766,557 88
FERC FORM NO.1 (ED.12-95)Page 207
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.Dec.31,(2)A Resubmission 04/30/2001
CONSTRUCTION WORK IN PROGRESS --ELECTRIC (Account 107)
1.Report below descriptions and balances at end of year of projects in process of construction (107)
2.Show items relating to "research,development,and demonstration"projects last,under a caption Research,Development,and Demonstrating (see
Account 107 of the Uniform System of Accounts)
3.Minor projects (5%of the Balance End of the Year for Account 107 or $100,000,whichever is less)may be grouped.
Line 'Description of Project Construction work in progress -
No.Electric (Account 107)
(a)(b)
1 STATE OF WASHINGTON
2 Third &Hatch 12F1 Constr Loop 158,048
3 Pullman Feeder 112 Reconductor 1.4 miles 135.446
4 Lee &Reynolds 512 Reconductor 6 miles 384,205
5 Pound Lane 1204 Reconductor 1.3 miles 163,607
6 Beacon Storage Yard-Build Containment Area 252,657
7 S Pullman Increase Xfmr Capacity 734,232
8 E Colfax MOAS A-147 188,403
9 Nine Mile Rubber Spillway 164,138
10 Hydro Relicensing Costs-Spokane River Project 341,333
11 Cable Replacement (1)over $100,000 136,174
12 Minor Projects (52)Under $100,000 2,610,586
13
14 STATE OF IDAHO
15 Rathdrum Purchase Spare Parts 1,044,615
16 Burke-Pine Creek #4 Rebuild 134,566
17 Grangeville Sub Replace Air Switches 118,317
18 i Lolo-Replace Relays 204,162
19 Orofino Sub Rebuild 447,140
20 Weippe Rebuild 420,600
'21 Cabinet Gorge Unit #3 Rehabilitation 5,673,546
22 Pinecreek Rebuild 946,036
23 Clark Fork Settlement Agreement 269,679
24 Minor Projects (35)Under $100,000 1,521.767
25
26 STATE OF MONTANA
27 Noxon Control 2,700,483
28 Clark Fork Settlement Agreement 678,091
29 Minor Projects (4)Under $100,000 28,674
30
31 COMMON-WA &ID
32 GIS Development &Implementation 6,059,357
33 Construction Engineering &Supervision 1,281.710
34 Minor Projects (2)Under $100,000 194,030
35
36
37
38
39
40
41
42
43 TOTAL 26,991,602
FERC FORM NO.1 (ED.12-87)Page 216
Name of Respondent This Recort Is:Date of Report Year of Report(1)DX An Original (Mo,Da,Yr)Avista Corp'(2)A Resubmission 04/30/2001 Dec.31,2000
CONSTRUCTION OVERHEADS -ELECTRIC
1.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 management or supervision
fees capitalized should be shown as separate items.2.On Page 218 furnish information concerning construction overheads.3.A respondent should not report "none"to the page if no
overhead apportionments are made,but rather should explain on Page 218 the accounting procedures,employed and the amounts of engineering,supervision and administrative costs,
etc.which are directly charged to construction.4.Enter on this page engineering,supervision,administrative,and allowance for funds used during construction,etc.,which are first
assigned to a blanket work order and then prorated to construction jobs.
Line Description of overhead Total amount charged for the year
No.(a)(b)
1 General Construction Accounting and Administration 1,019,512
2 Generation Construction Engineering and Supervision 672,461
3 Transmission Construction Engineering and Supervision 783,299
4 Distribution Construction Engineering and Supervision 3,402,327
5
6
7
8
9
10
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
39
40
41
42
43
44
45
46 TOTAL 5,877,599
FERC FORM NO.1 (ED.12-89)Page 217
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp Dec.31,2000(2)A Resubmission 04/30/2001
GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
1.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 construction jobs,(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 the
overhead 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 clearly indicates the amount of reduction in the gross rate for tax effects.
Construction costs with a direct relationship to new construction and capital replacement activities that cannot
be clearly identified with specific projects are charged to overhead pools.The established pools are:
General Construction Accounting and Administration
Generation Construction Engineering and Supervision
Transmission Construction Engineering and Supervision
Distribution Construction Engineering and Supervision
Pool costs are allocated to direct project costs,excluding AFUDC,based on a percentage rate.Each pool's
percentage rate is calculated separately and applied only to the related pool balance for allocation.
Allowance for funds used during construction is calculated system wide using a rate that is equivalent to che
allowed rate of return in the company's primary state jurisdiction.
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
For line 1(5),column (d)below,enter the rate granted in the last rate proceeding.If such is not available,use the average
rate earned during the preceding three years.
1.Components of Formula (Derived from actual book balances and actual cost rates):
Line Title Amount Capitalization Cost Rate
No.Ratio(Percent)Percentage(a)(b)(c)(d)
1 Average Short-Term Debt &S 120,626,000
Computation of Allowance text
2 Shoit-term Interest 6.39
3 Long-Term Debt D 679,806,000 44.15 d 7.57
4 Preferred Stock P 135,000,000 8.77 p 8.09
5 Common Equity C 724,946,807 47.08 c 11 16
6 Total Capitalization 1,539,752,807 100.00 100 o
7 Average Construction Work in W 32,908,072
Progress Balance
2.Gross Rate for Borrowed Funds s D S
s (B +d(--)(1 ---)0.00WD+P+C W
3.Rate for Other Funds
[1 -i][p(P
)+c (
C
)0.00
W D+P+C D+P+C
4.Weighted Average Rate Actually Used for the Year:
a.Rate for Borrowed Funds -4.76
b.Rate for Other Funds -5.49
FERC FORM NO.1 (ED.12-88)Page 218
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
1.Explain in a footnote any important adjustments during year.
2.Explain in a footnote any difference between the amount for book cost of plant retired,Line 11,column (c),and that reported for
electric plant in service,pages 204-207,column 9d),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 significant 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 addition,include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4.Show separately interest credits under a sinking fund or similar method of depreciation accounting.
Section A.Balances and Changes During Year
Line Item Total Electnc Plant in Electnc Plant Held Electnc PJânt(c+ö+e)Service for Future Use Leased to OhtersNo(a)(b)(c)(d)(e)
1 Balance Beginning of Year 538,470,927 538,470,927
2 Depreciation Provisions for Year,Charged to
3 (403)Depreciation Expense 39,706,345 39,706,345
4 (413)Exp.of Elec.Pit.Leas.to Others
5 Transportation Expenses-Clearing 1,025,133 1,025,133
6 Other Clearing Accounts
7 Other Accounts (Specify):
8
9 TOTAL Deprec.Prov for Year (Enter Total of 40,731,478 40,731,478
lines 3 thru 8)
10 Net Charges for Plant Retired:
11 Book Cost of Plant Retired 65,616,409 65,616,409
12 Cost of Removal 1,783,300 1,783,300
13 Salvage (Credit)61,020,348 61,020,348
14 TOTAL Net Chrgs.for Plant Ret.(Enter Total 6,379,361 6,379,361
of lines 11 thru 13)
15 Other Debit or Cr.Items (Describe):
16 Sale of Centralia -43,169,866 -43,169,866
17 Balance End of Year (Enter Totals of lines 1,529,653,178 529,653,178
9,14,15,and 16)
Section E.Balances at End of Yet r According to Function il Classification
18 Steam Production 166,123,525 166,123,525
19 Nuclear Production
20 Hydraulic Production-Conventional 52,321,100 52,321,100
21 Hydraulic Production-Pumped Storage
22 Other Production 9,729,033 9,729,033
23 Transmission 96,187,054 96,187,054
24 Distribution 182,162,388 182,162,388
25 General 23,130,078 23,130,078
26 TOTAL (Enter Total of lines 18 thru 25)529,653,178 529,653,178
FERC FORM NO.1 (ED.12-88)Page 219
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp'(2)A Resubmission 04/30/2001 Dec.31,2000
NONUTILITY PROPERTY (Account 121)
1.Give a brief description and state the location of Nonutility property included in Account 121.
2.Designate with a double asterisk any property which is Leased to another company.State name of Lessee and whether Lessee is an associated
company.
3.Furnish particulars (details)concerning sales,purchases,or transfers of Nonutility 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 (5%of the Balance at the End of the Year),for Account 121 or $100,000,whichever is Less)may be-grouped by (1)previously devoted
to public service (Line 44),or (2)other Nonutility property (Line 45).
Line Description and Location Balance of Begining Purchases,Sales,Balance at End
No of Year Transfers,etc.of Year
(a)(b)(c)(d)
1 STATE OF WASHINGTON
2 Spokane River Project 174,023 174,023
3 Opportunity Project 64,013 64,013
4 Skagit County Project 193 193
5 Upriver Drive 656,033 656,033
6.Marshal Sub Property 980,939 980,939
7!Colville Service Center Property 152,864 152,864
8 Pullman Service Center 180,941 180,941
9 Centralia Generating Station 4,150,000 -4,150,000
10
11 STATE OF IDAHO
12 Bunker Hill Equipment 60,695 60,695
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
39
40
41
42 Minor Item Previously Devoted to Public Service 435,437 -961 434,476
43 Minor ltems-Other Nonutility Property 95,765 -34,110 61,655
44 Minor Item Previously Devoted to Public Service
45 Minor Items-Other Nonutility Property
46 TOTAL 6,950,903 -4,185,071 2,765,832
¯ERC FORM NO.1 (ED.12-95)Page 221
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
INVESTMENTS IN SUBSIDIARY COMPANIES (Account 123.1)
1.Report 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),(f),(g)and (h)
(a)Investment in Securities -List and describe each security owned.For bonds give also principal amount,date of issue,maturity and interest rate.
(b)Investment Advances -Report separately the amounts of loans or investment advances which are subject to repayment,but which are not subject to
current settlement.With respect to each advance show whether the advance is a note or open account.List each note giving date of issuance,maturity
date,and specifying whether note is a renewal.
3.Report separately the equity in undistributed subsidiary earnings since acquisition.The TOTAL in column (e)should equal the amount entered for
Account 418.1.
Line I bescription of Investment Date Acquired Date Of Amount of Investment at
No (a)(b)Mat4rity Begin g of Year
2 Avista Capital -Common Stock 1997 184,302,503
3 Avista Capital -Equity in Earnings 46,004,667
4
5
6
7
8
9
10
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
39
40
41
42 Total Cost of Account 123.1 $0 TOTAL 230,307,170
FERO FORM NO.1 (ED.12-89)Page 224
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
INVESTMENT3 IN SUBSIDIARY COMPANIES (Account 123.1)(Continued)
4.For any securities,notes,or accounts that were pledged designate such securities,notes,or accounts in a footnote,and state the name of pledgee
and purpose of the pledge.
5.If Commission approval was required for any advance made or security acquired,designate such fact 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 revenues form securities disposed of during the year.
7.In column (h)report for each investment disposed of during the year,the gain or loss represented by the difference between cost of 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 adjustment includible
in column (f).
8.Report on Line 42,column (a)the TOTAL cost of Account 123.1
Equity in Šubsidiary i Revenues for Year I Amount of Investment at Gain or Loss from Investment LineEarninsofYearEndYearDispsedofNo
-50,894 184,251,609 2
131,479,632 100,893 177,585,192 3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
I 19
20
21
22
23
24
25 I
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
131,479,632 49,999 361,836,801 42
FERC FORM NO.1 (ED.12-89)Page 225
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
MATERIALS AND SUPPLIES
1.For Account 154,report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a)
estimates of amounts by function are acceptable.In column (d),designate the department or departments which use the class of material.
2.Give an explanation of important inventory adjustments during the year (in a footnote)showing general classes of material and supplies and the
various accounts (operating expenses,clearing accounts,plant,etc.)affected debited or credited.Show separately debit or credits to stores expense
clearing,if applicable.
Line Account Balance Balance Department or
No.Beginning of Year End of Year Departments which
Use Material
(a)(b)(c)(d)
1 Fuel Stock (Account 151)5,318,489 1,825,797
2 i Fuel Stock Expenses Undistributed (Account 152)
3 .Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
5 Assigned to -Construction (Estimated)5,839,156 5,449,747
6 Assigned to -Operations and Maintenance
7 Production Plant (Estimated)3,436,898 2,332,631
8 Transmission Plant (Estimated)10,219 -2,039
9 Distribution Plant (Estimated)176,763 145,466
10 Assigned to -Other 1,921,237 1,410,299
11 TOTAL Account 154 (Enter Total of lines 5 thru 10)11,384,273 9,336,104
12 Merchandise (Account 155)
13 Other Materials and Supplies (Account 156)55,649 14,826
14 Nuclear Materials Held for Sale (Account 157)(Not
applic to Gas Util)
15 Stores Expense Undistributed (Account 163)475,204 677,156
16
17
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)17,233,615 11,853,883
FERC FORM NO.1 (ED.12-96)Page 227
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)D 2000AvistaCorp.(2)A Resubmission 04/30/2001 ec.31,
O HER REGULATORY ASSETS (Account 182.3)
1.Report below the particulars (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 being amortized,show period of amortization in column (a)
3.Minor items (5%of the Balance at End of Year for Account 182.3 or amounts less than $50,000,whichever is less)may be grouped
by classes.
Line Description and Purpose of 'Debits CREDITS Balance at
No.Other Regulatory Assets Account Amount End of YearCharged
(a)(b)(c)(d)(e)
1 FAS 106 -Accounting for Post Retirement 926.65 472,752 5,673,024
2 Benefits,other than Pensions
3
4
5 Amortization of FAS 106
6
7
8 FAS 109 -Acctng for Income Taxes Util Prop 283.17/18 11,162,449 157,110,402
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
35
36
37
38
39
40
41
42
43
44 TOTAL 11,684,833 162,517,591
FERC FORM NO.1 (ED.12-94)Page 232
Name of Respondent This R ort is:Date of Repon Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorpDec.31,(2)A Resubmission 04/30/2001
M SCELLANEOUS 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 Description of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year chcouen i Amount End of Year
(a)(b)(c)(d (e)(f)
1 Regulatory Deferrals -WA
2 Colstrip Common Fac.698,280 406 31,740 666,540
3 Clearwater Hydro 34,579,863 34,579,863
4
5 Regulatory Deferrals -ID
6 Colstrip Common Fac.1,480,776 406 67,308 1,413,468
7
8 Misc Deferred Debits 9,558,642 9,558,642
9
10 Payroll Accrual 980,012 184,975 1,164,987
11
12 Regulatory Deferrals -OR
13 OR State Misc.Deferral -466,850 303,491 -163,359
14
15 Misc Error Suspense -96,119 var 377,517 -473,636
16
17 Joint Projects
18 Centralia Operating Payments -49,003 574,003 525,000
19 Colstrip Operating Payments 612,231 var 612,231
20
21 Commercial Marketing Beta Prgm 169,643 169,643
22
23 Wood Power Contract .6,024,214 4,456,240 1,567,974
24 Clark Power Contract 4,005,573 2,876,694 1,128,879
25
26 Unamortized A/R Sale 192,368 32,432 159,936
27
28 Bank Recon Suspense 301,714 -301,714
29
30 Mark to Market Deferred Debit 404,460 404,460
31
32 Nez Perce Settlement 2,136,460 1,337,520 798,940
33
34 DES Contract Amortization 216,979 272,400 489,379
35
36 Clark Fork Relicensing 597,171 597,171
37
38 Reg Low Income Gas Wzn 507,469 507,469
39
40 Ortho Business Activity 275,888 220,376 55,512
41
42 Canadian GST 251,602 var 63,517 188,085
43
44 Misc Work Orders <$50,000 176,828 25,363 202,191
45
46 Subsidiary Billings -6,008,101 8,428,488 2,420,387
xe
eos
(ee pg 3
Om.351)
66,619,693 64,351,530
FERC FORM NO.1 (ED.12-94)Page 233
Nameof Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
M SCELLANEOUS 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 Description of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year ACchcouend Amount End of Year
(a)(b)(c)(d (e)(f)
2 Conservation
3 Id Low Income 72,480 908 36,240 36,240
4 Wa Low Income 174,240 908 174,240
5 Oregon Gas Comm Consvt 68,934 10,183 79,117
6 Oregon Shower Head 243,180 908 27,137 216,043
7 Oregon Common Gas Eff 72,530 1,761 74,291
8 WPNG HE Wtr Htrs-Oregon 181,666 44,343 226,009
9 Oregon HE Furnaces 1,097,607 160,011 1,257,618
10 Oregon Low Income 112,647 30,233 142,880
11 Oregon 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 1 490.361
15 Space/Water Conversion 20,288,757 908 14,113,463 6,175,294
16 Elec Comm/Ind 3,431,887 908 2,419,346 1,012,541
17 Gas Weath 1,645,304 908 153,145 1,492,159
18 Elec Res CMPCT 91,060 908 77,085 13,975
19 UI Elec/gas 1,697,006 908 1,199,322 497,684
20 Elec Mnfg Home 1,497,606 908 1,065,859 431,747
21 UI Gas Weath 564,103 908 564,103
22 Comm/Ind Gas DSM 194,617 908 19,599 175,018
23 Gas Res Appl 2,235,151 908 208,179 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
26 L/1 Elec/Gas 148,948 908 105,714 43,234
27 L/I Elec Weath 412,968 908 288,830 124,138
28 Elec Res Shower 467,868 908 333,256 134,612
29 UI Elec Fuel 1,031,502 908 733,624 297,878
30 Gas A.E.Water Heater 407,674 908 74,130 333,544
31
32 Shareholder Litigation 262,726 262,726
33
34 Manufacturing 109,521 109,521
35
36 Sandpoint DSR Acquisition 1,193,901 908 113,387 1,080,514
37
38 EL E2000 LED Traffic Lights 190,590 908 190,590
39
40 EL E2000 LED Exit Signs 160,095 908 160,095
41
42 MOPS Tariff 350,467 1,640 352,107
43
44 MOPS II 165,916 22,488 188,404
45
46 PF HED Feasibility Study 66,786 66,786
47 Misc.Work in Progress
48 Deterred Megulatory Óomm.
Expenses (See pages 350 -351)
49 TOTAL 66,619,693 64,351,530
FERC FORM NO.1 (ED.12-94)Page 233.1
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000 .(2)A Resubmission 04/30/2001
M SCELLANEOUS 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 Description of Miscellaneous Balance at Debits CREDITS Balance at
No.Deferred Debits Beginning of Year Achcouend Amount End of Year
(a)(b)(c)(d (e)(f)
2 Gas Plant 814,895 255,457 1,070,352
3
4 Product Billing 67,533 57,209 10,324
5
6 Build Farm Taps 57,848 51,845 6,003
7
8 Easy Pay Billing CS -467,223 140,897 -608,120
9
10 Lake CDA issues 31,549 125,996 157,545
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
·26
27
I
!28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47 Misc.Work in Progress
48 Deferred Aegulatory Óomm.
Expenses (See pages 350 -351)
49 TOTAL 66,619,693 64,351,530
FERC FORM NO.1 (ED.12-94)Page 233.2
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001 '
ACCUMULATED DEFERRED INCOME TAXES (Account 190)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes.
2.At Other (Specify),include deferrals relating to other income and deductions.
Line 'Description and Location 'Balance of Begining Balance at End
No of Year of Year
(a)(b)(c)
1 Electric
2 15,960,616 41,318,988
3
4
5
6
7 Other
8 TOTAL Electric (Enter Total of lines 2 thru 7)15,960,616 41,318,988
9 Gas
10 2,780,101 1,709,352
11
12
13
14
15 Other
16 TOTAL Gas (Enter Total of lines 10 thru 15 2,780,101 1,709,352
17 Other 13,070,560 15,619,136
18 TOTAL (Acct 190)(Total of lines 8,16 and 17)31,811,277 58,647,476
Notes
FERC FORM NO.1 (ED.12-88)Page 234
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp Dec.31,2000(2)A Resubmission 04/30/2001
CAPITAL STOCKS (Account 201 and 204)1
1.Report 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.If information to meet the stock exchange reporting
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.
Line Class and Series of Stock and Number of shares Par or Stated Call Price at
No.Name of Stock Series Authorized by Charter Value per share End of Year
(a)(b)(c)(d)
1 Account 201 -Common Stock Issued
2 No Par Value 200,000,000
3
4 TOTAL_COM 200,000,000
5
6
7 Account 204 -Preferred Stock Issued 10,000,000
8
9 No Par $6.25 Series K 100.00
10 Cumulative
11
12
13 TOTAL PRE 10,000,000
14
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
42
FERC FORM NO.1 (ED.12-91)Page 250
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
CAPITAL STOCKS (Account 201 and 204)(Continued)
3.Give particulars (details)concerning shares of any class and series of stock authorized to be issued by a regulatory commission
which have not yet been issued.
4.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 at 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 PER BALANCE SHEET I HELD BY RESPONDENT Line(Total amount outstanding without reduction
for amounts held by respondent)AS REACQUIRED STOCK (Account 217)IN SINKING AND OTHER FUNDS No.
Šhares Amount Šhares I Cost Šhares |Amount(e)(f)(g)(h)(i)(j)
1
47,302,548 610,741,000 2
3
47,302,548 610,741,000 4
5
6
7
8
350,000 35,000,000 9
10
11
12
350,000 35,000,000 1 3
14
15
1 6
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
42
FERC FORM NO.1 (ED.12-88)Page 251
\Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)An Original (Mo,Da,Yr)Dec.31,2000rp.(2)A Resubmission 04/30/2001
CAPITAL STOCK EXPENSE (Account 214)
1.Report the balance at end of the year of discount on capital stock for each class and series of capital stock.
2.If any change occurred during 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.
Line Class and senes of stock balance at End of Year
No.(a)(b)
1 Common Stock -Public Issue 8,087,060
2 Shares issued under provisions of Respondant's Dividend Reinvestment and Stock Purchase Plan 442,144
3 Shares issued under provisions of Respondant's Employee Stock Purchase Plan 74,839
4 Common Stock -401k 215,137
5 Common Stock -Periodic Offering Program (POP)599,768
6 $6.95 Preferred Stock,Series K 2,089,391
7 Common Stock Split 187,872
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 TOTAL 11,696,211
FERC FORM NO.1 (ED.12-87)Page 254b
This Page Intentionally Left Blank
I Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
LONG-TERM DEBT (Account 221,222,223 and 224)
1.Report by balance sheet account the particulars (details)concerning long-term debt included in Accounts 221,Bonds,222,
Reacquired Bonds,223,Advances from Associated Companies,and 224,Other long-Term Debt.
2.In column (a),for new issues,give Commission authorization 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.Include in column (a)names of associated companies from which advances were received.
5.For receivers,certificates,show in column (a)the name of the court -and date of court order under which such certificates were
issued.
6.In column (b)show the principal amount of bonds or other long-term debt originally issued.
7.In column (c)show the expense,premium or discount with 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.
Indicate 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 footnote the date of the Commission's authorization of treatment other than as
specified by the Uniform System of Accounts.
Line Class and Series of Obligation,Coupon Rate Principal Amount Total expense,
No.(For new issue,give commission Authorization numbers and dates)Of Debt issued Premium or Discount
(a)(b)(c)
1 Acct.221 -Bonds:
2 Secured Medium Term Notes $500,000 2,067,647
3 (Premium)50,220
4
5 Pollution Control Revenue Bonds:
6 6%Series due 2023 4,100,000 345,385
7 Colstrip 1999A due 2032 66,700,000 2,182,462
8 (Premium)1,334,000
9 Colstrip 1999B due 2034 17,000,000 565,288
10 (Premium)340,000
11
12 SUBTOTAL 87,800,000 6,885,002
13
14 Acct.222 -Reacquired Bonds
15
16 Acct.223 -Advances from Associated Companies
17
18 Acct.224 -Other Long-term Debt
19
20 Notes Payable -Banks (local)$260,000,000 ,152,000,000
21
22 Commercial Paper 11,160,000
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 Preferred Trust Securities 60,000,000 5,960,160
30 40,000,000 3,633,783
31
32
33 TOTAL 350,960,000 22,637,392
FERC FORM NO.1 (ED.12-96)Page 256
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001 '
LON 3-TERM DEBT (Account 221,222,223 and 224)(Continued)
10.Identify separate undisposed amounts applicable to issues which were redeemed in prior years.
11.Explain any debits and credits other than debited to Account 428,Amortization and Expense,or credited to Account 429,Premium
on Debt -Credit.
12.In a footnote,give explanatory (details)for Accounts 223 and 224 of net 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.If the respondent has pledged any of its long-term debt securities give particulars (details)in a footnote including name of pledgee
and purpose of the pledge.
14.If the respondent has any long-term debt securities which have been nominally issued and are nominally outstanding at end of
year,describe such securities in a footnote.
15.If interest expense was incurred during the year on any obligations retired or reacquired before end of year,include such interest
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,Interest on Debt to Associated Companies.
16.Give particulars (details)concerning any long-term debt authorized by a regulatory commission but not yet issued.
AMORTlZATION PERIOD Dutstanding..LineNominalDateDateof(Total amount outstanainhewithout interest for Year
of Issue Maturity Date From Date To reductionresrpamoennts Id by Amount No.
218,500,000 16,645,923 2
3
4
5
12/18/1984 12/01/2014 12/18/1984 12/01/2014 4,100,000 246,000 6
9/01/1999 10/01/2032 9/01/1999 10/01/2032 66,700,000 2,965,651 7
8
9/01/1999 3/01/2034 9/01/1999 3/01/2034 17,000,000 758,946 9
10
11
306,300,000 20,616,520 12
13
14
15
16
17
18
19
152,000,000 6,686,282 20
21
11,160,000 2,468,362 22
23
24
460,000,000 23,088,463 25
26
27
28
01/23/1997 01/15/2037 01/31/1997 12/31/2036 100,000,000 8,436,553 29
06/03/1997 06/01/2037 06/30/1997 05/31/2037 30
31
32
1,029,460,000 61,296,180 33
FERC FORM NO.1 (ED.12-96)Page 257
l Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp Dec.31,2000(2)A Resubmission 04/30/2001
RECONCILIATION OF REPORTED NET INCOME WITH TAXABLE INCOME FOR FEDERAL INCOME TAXES
1.Report the reconciliation of reported net income for the year with taxable income used in computing Federal income tax accruals and show
computation of such tax accruals.Include in the reconciliation,as far as practicable,the same detail as furnished on Schedule M-1 of the tax return for
the year.Submit a reconciliation even though there is no taxable income for the year.Indicate clearly the nature of each reconciling amount.
2.If the utility is a member of a group which files a consolidated Federal tax return,reconcile reported net income with taxable net income as if 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 of a company,may be used as Long as the data is consistent and meets the requirements of
the above instructions.For electronic reporting purposes complete Line 27 and provide the substitute Page in the context of a footnote.
Line Þarticulars (Details)Amount
No.(a)(b)
1 Net Income for the Year (Page 117)91,678,942
2
3
4 Taxable income Not Reported on Books -
5 17,183,144
6
7
8
9 Deductions Recorded on Books Not Deducted for Return
10 Federal Income Tax -24,777,008
11 Deferred Income Tax 23,036,899
12 Investment Tax Credit -49,308
13 Other 141,197,740
14 Income Recorded on Books Not Included in Return
15 Equity in Subsidiary Earnings -131,479,631
16 Other -82,200,430
17
18
19 Deductions on Return Not Charged Against Book Income
20 -102,343,233
21
22
23
24
25
26
27 Federal Tax Net Income -67,752,885
28 Show Computation of Tax:
29 Taxable income --Federal -67,752,885
30 -23,713,510
31
32
33
34
35
36
37
38
39
40 Prior period FIT adjustment -1,063,498
41 TOTAL Federal Income Tax Accrual -Current Year -24,777,008
42
43
44
FERC FORM NO.1 (ED.12-96)Page 261
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001
TAXES ACCRUED,PREPAID AND CHAHGED DURING YEAR
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.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include 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.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 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.
Line Kind of Tax BALANCE AT BE3\NNING OF YEAR C ar ed aied"Adjust-No.(See instruction 5)Taxes Accrued Prepaid taxes Dunng During ments(Account 236)(include in Account 165)Year Year(a)(b)(c)(d)(e)(f)
1 FEDERAL:
2 Income Tax (1&5)(1989-1995)-26,859
3 Income Tax (1&5)(1996)-560,580
4 Income Tax (1&5)(1997)-1,941,632
5 Income Tax (1&5)(1998)-2,583,493 -1,247,093
6 Income Tax (1&5)(1999)6,583,777 -8,238,498 379,477
7 Income Tax 2000 -16,931,129 5,109,683
8 Umemployment Ins.(2)(1997)-1,185
9 Unemployment Ins.(2)(1998)-12,138
10 Unemployment Ins.(2)(1999)197,215
11 Unemployment Ins 2000 118,682 7,809
12 FICA (1998)2,506
13 FICA (1999)-638
14 FICA (2000)8,546,978 8,654,636
15 Retained Earnings-ESOP -408,268
16 Retained Earnings-ESOP -329,623
17 Retained Earnings-ESOP -147,175
18 Retained Earnings-ESOP -419,065
19 Motor Vehicle (1999)
20 Motor Vehicle (2000)22,943
21 Total Federal 771,907 -16,900,089 12,904,512
22
23 STATE OF WASHINGTON:
24 Property Tax (1998)(3)200,864
25 Property Tax (1999)(3)10,531,671 -1,724,509 8,842,288
26 Property Tax 2000 9,021,696 58
27 Excise Tax (1998)105,570
28 Excise Tax (1999)1,485,393 1,327,268
29 Excise Tax (2000)13,017,675 12,253,121
30 Unemployment Ins.(1997)(2)-8,685
31 Unemployment Ins.(1998)(2)15,535
32 Unemployment Ins.(1999)(2)-231,172 22,090
33 Unemployment Ins.(2000)(2)461,746 242,720
34 Motor Vehicle (1999)
35 Motor Vehicle (2000)74,257 74,257
36 Total Washington 12,099,176 20,850,865 22,761,802
37
38 STATE OF IDAHO:
39 Income Tax (1985-1995(4&5)
40 Income Tax (1996)(4&5)150,000
41 TOTAL 21,184,286 29,809,489 65,170,852
FERC FORM NO.1 (ED.12-96)Page 262
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
TAXES ACCT:UED,PREPAIDAND CHARGED DUHING YEAR (Continued)
5.If 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.Report in columns (i)through (l)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (I)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 (1)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCEAT IND OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret.Oth NoAccount236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)er .
(g)(h)(i)(j)(k)(i)
1
-26,859 2
-560,580 3
-1,941,632 4
-1,336,400 5
-2,034,198 -8,238,498 6
-22,040,811 -16,931,129 7
-1,185 8
-12,138 9
197,215 10
110,873 118,682 11
2,506 12
-638 13
-107,658 8,546,978 '14
-408,268 15
-329,623 16
-147,175 1T
-419,065 -419,065 18
19
22,943 22,943 20
-29,032,693 -16,900,089 21
22
23
200,864 24
-35,126 -1,389,890 -334,619 25
9,021,638 7,697,900 1,323,796 26
105,570 27
158,125 28
764,554 9,461,451 3,556,225 29
-8,685 30
15,535 31
-253,262 32
219,026 461,745 33
34
74,257 35
10,188,239 15,769,461 5,081,404 36
37
38
39
150,000 40
-14,177,077 34,728,892 -4,919,403 41
FERC FORM NO.1 (ED.12-96)Page 263
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TAXES ACCRUED,PREPAID AND CHARGED DURING YEAR
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.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include 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.Include in column (d)taxes charged during the year,ta×es 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.
Line i Kind of Tax 'BALANCE AT BE3|NNING OF YEAR C ar ed aieds |Adjust-No.(See instruction 5)Taxes Accrued Prepaid Taxes Dunng During ments(Account 236)(Include in Account 165)Year Year(a)(b)(c)(d)(e)(f)
1 Income Tax (1997)(4&5)150,000
2 Income Tax (1998)(4&5)389,052 316
3 Income Tax (1999)(4&5)21,813 31,329
4 Income Tax 2000 -954,474 321,750
5 Property Tax (1998)(3)-5,730
6 Property Tax (1999)(3)2,198,452 2,321,016
7 Property Tax (2000)(3)5,108,000 2,323,664
8 Excise Tax (1998)-71
9 Excise Tax (1999)
10 Excise Tax (2000)146,567 144,021
11 Unemployment ins (1998)(2)11,741 316
12 Unemployment Ins (1999)(2)20,275
13 Unemployment Ins (2000)(2)104,415 27,959
14 Motor Vehicle (1999)
15 Motor Vehicle (2000)1,797 1,797
16 Irrigation Credits (1998)-5,778
17 KWH Tax (1998)32,669 -2,235
18 KWH Tax (1999)-18,695 309,400 318,003
19.KWH Tax (2000)88,390 72,430
20 Franchise Tax (1999)655,738
21 Franchise Tax (2000)1,762,578 1,949,929
22 Total Idaho 3,599,466 6,566,673 7,510,295
23
24 STATE OF MONTANA:
25 Income Tax (1996)(4&5)100,000
26 Income Tax (1997)(4&5)100,000
27 Income Tax (1998)(4&5)100,000
28 Income Tax (1999)(4&5)2,797
29 Income Ta× (2000)-334,491 246,797
30 Property Tax (1998)(3)-39,553
31 Property Tax (1999)(3)4,222,546 4,310,803
32 Property Tax (2000)(3)5,331,000 2,665,106
33 Unemployment Ins (1997)(2)-18
34 Unemployment Ins (1998)(2)-55
35 Unemployment ins (1999)(2)-596
36 Unemployment Ins (2000)(2)11,071 34,321
37 KWH Tax (1998)-6,881
38 KWH Tax (1999)166,551 331,725
39 KWH Tax (2000)1,296,235 842,769
40 Motor Vehicle (1999)-2,203
41 TOTAL 21,184,286 29,809,489 65,170,852
FERC FORM NO.1 (ED.12-96)Page 262.1
l Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TAXES ACCHUED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If 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.Report in columns (i)through (I)how the taxes were distributed.Report in column (1)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (I)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 (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT IND OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret Other NoAccount236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)
(g)(h)(i)(j)(k)(1)
150,000 1
388,736 2
-9,516 3
-1,276,224 -954,474 4
-5,730 5
-122,564 6
2,784,336 4,436,000 672,000 7
-71 8
9
2,545 17,835 128,732 10
11,425 11
20,275 12
76,456 104,415 13
14
1,797 15
-5,778 16
34,904 17
-27,298 309.400 18
15,961 88,390 19
655,738 20
-187,351 1,183,208 579,370 21
2,655,844 5,637,043 929,630 22
23
24
100,000 25
100,000 26
100,000 27
2,797 28
-581,288 -334,491 29
-39,553 30
-88,257 31
2,665,894 5,331,000 32
-18 33
-55 34
-596 35
-23,250 11,071 36
-6,881 37
-165,174 38
453,466 1,296,235 39
-2,203 40
-14,177,077 34,728,892 -4,919,403 41
FERC FORM NO.1 (ED.12-96)Page 263.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
TAXES ACCRUED,PREPAIDAND CHAHGED DURING YEAR
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 ta×ed material was charged.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include 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.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 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.
Line Kind of Tax BALANCE AT BE3|NNING OF YEAR C arfed aeds |Adjust-
No.(See instruction 5)Taxes Accrued Þrepaid Taxes Dunng During ments(Account 236)(Include in Account 165)Year Year(a)(b)(c)(d)(e)(f)
1 Motor Vehicle (2000)2,236 2,236
2 Consumer Council Tax (1999)
3 Consumer Council Tax (2000)45,633 45,633
4 Public Commission Tax
5 Public Commission Tax 26 26
6 Total Montana 4,642,588 6,351,710 8,479,416
7
8 STATE OF OREGON:
9 Income Tax (1990-1995)(4&5)-24,308 24,308
10 Income Tax (1996)(4&5)150,000
11 Income Tax (1997)(4&5)60,450
12 income Tax (1998)(4&5)148,500
13 Income Tax (1999)(4&5)15,885
14 Income Tax (2000)(4&5)-241,174 155,183
15 Property Tax (1989)(3)2,448
16 Property Tax (1999)(3)-543,319 576,000 75
17 Property Tax (2000)(3)571,152 1,116,909
18 Unemployment Ins (1998)(2)-18,643
19 Unemployment ins (1999)(2)-3,197
20 Unemployment ins (2000)(2)22,768 20,965
21 Motor Vehicle (1999)
22 Motor Vehicle (2000)1,764 1,764
23 Busn Energy Tax Credit
24 Busn Energy Tax Credit -463,435
25 Franchise Tax (1998)398,238
26 Franchise Tax (1999)-94,669
27 Franchise Tax (2000)1,743,928 1,687,789
28 Total Oregon 91,385 2,235,311 2,982,685
29
30 STATE OF CALIFORNIA:
31 Income Tax (1991-1995)(4&5)
32 Income Tax (1996)(4&5)50,000
33 Income Tax (1997)(4&5)20,000
34 Income Tax (1998)(4&5)72,983
35 Income Tax (1999)(4&5)-17,636
36 Income Tax (2000)(4&5)-37,827 34,004
37 Property Tax (1998)(3)
38 Property Tax (1999)(3)65,634 69,000 6,155
39 Property Tax (2000)(3)44,000 112,757
40 Excise Tax (1999)-1,545
41 TOTAL 21,184,286 29,809,489 65,170,852
FERC FORM NO.1 (ED.12-96)Page 262.2
Ñame of Respondent This Re ort is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec 31,2000
(2)A Resubmission 04/30/2001
TAXES ACCRUED,PREPAID AND CHARGED DUHING YEAR (Continued)|
5.If 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.Report in columns (i)through (I)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 (I)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 (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT ND OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued PrepaidTaxes Electric Extraordinary Items Adjustments to Ret Other No
Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)
(g)(h)(i)(j)(k)(I)
2,236 1
2
45,633 3
4
26 5
2,514,882 5,331,000 1,020.710 6
7
8
24,308 9
150,000 10
60,450 11
148,500 12
15,885 13
-396,357 -241,174 14Í
2,448 15
32,606 576,000 16
-545,757 571,152 17
-18,643 18
-3,197 19
1,802 22,768 20
21
1,764 22
23
-463,435 -463,435 24
398,238 25
-94,669 26
56,139 1,743,928 27
-655,990 2,235,311 28
29
30
31
50,000 32
20,000 33
72,983 34
-17,636 35
-71,831 -37,827 36
37
128,479 69,000 38
-68,757 44,000 39
-1,545 40
-14,177,077 34,728,892 -4,919,403 41
FERC FORM NO.1 (ED.12-96)Page 263.2
Name of Respondent This Report is:Date of Repon Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TAXES ACCRUED,PREPAID AND CHAHGED DURING YEAR
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,if the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include 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.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 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.
Line Kind of Tax BALANCE AT BEGINNING OF YEAR C ar ed aieds i Adjust-No.(See instruction 5)Taxes Accrued Prepaid Taxes During During I ments(Account 236)(Include in Account 165)Year Year !
(a)(b)(c)(d)(e)(f)
1 Excise Tax (2000)1,165 1,657
2 Unemployment Ins (1998)(2)-963
3 Unemployment ins (1999)(2)-377 -315
4 Unemployment ins (2000)(2)3,605 1,185
5 Motor Vehicle (1999)-966
6 Motor Vehicle (2000)10,296 10,296
7 Franchise Tax (1998)1
8 Franchise Tax (1999)216,428
9 Franchise Tax (2000)190,420 258,830
10 California PUC Tax 22,237 17,860
11 Total California 403,559 302,896 442,429
12
13 STATE OF ARIZONA:
14 Income Tax (1995)(4&5)
15 Income Tax (2000)(4&5)-1,656
16 Total Arizona -1,656
17
18 STATE OF NEW MEXICO:
19 Income Tax (1996-1998)(4&5)
20 Income Tax (1999)(4&5)
21 Unemployment Ins (1998)(2)
22 Total New Mexico
23
24 STATE OF NEVADA
25 Unemployment ins (1999)
26 Total Nevada
27
28 STATE OF TEXAS
29 Unemployment Ins (1999)808
30 Unemployment ins (2000)9,859 35,220
31 Total Texas 808 9,859 35,220
32
33 STATE OF KENTUCKY
34 Unemployment Ins (1999)-192
35 Unemployment Ins (2000)621 503
36 Total Kentucky -192 621 503
37
38 STATE OF INDIANA
39 Unemployment Ins (1999)-142
40 Unemployment Ins (2000)189 189
41 TOTAL 21,184,286 29,809,489 65.170,852
FERC FORM NO.1 (ED.12-96)Page 262.3
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp'(2)A Resubmission 04/30/2001 '
TAXES ACCRUED,PREPAIDAND CHARGED DUHING YEAR (Continued)
5.If 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 pendingtransmittalofsuchtaxestothetaxingauthority.
8.Report in columns (i)through (1)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1pertainingtoelectricoperations.Report in column (I)the amounts charged to Accounts 408.1 and 109.1 pertaining to other utility departments andamountschargedtoAccounts408.2 and 409.2.Also shown in column (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Í Extraordinary Items I Adjustments to Ret.I Other NoAccount236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)
(g)(h)(i)(j)(k)(I)
-492 1,165 1
-963 2
-62 3
2,420 3,605 4
-966 5
10,296 6
1 7
216,428 8
-68,411 190,420 9
4,377 22,237 10
264,025 302,896 11
12
13
14
-1,656 -1,656 15
-1,656 -1,656 16
17
18
19
20
21
22
23
24
25
26
27
28
808 29
-25,360 9,859 30
-24,552 9,859 31
32
33
-192 34
118 621 35
-74 621 36
37
38
-142 39
189 40
-14,177,077 34,728,892 -4,919,403 41
FERC FORM NO.1 (ED.12-96)Page 263.3
NaÃe of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)¯A Resubmission 04/30/2001 '
TAXES ACCRUED,PREPAID AND CHAHGED DURING YEAR
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.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include 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.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 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.
Line Kind of Tax BALANCE AT BE3INNING OF YEAR C ar ed aieds Adjust-
No.(See instruction 5)Ïaxes Accrued Prepaid Yaxes Dunng During ments(Account 236)(Include in Account 165)Year Year
(a)(b)(c)(d)(e)(f)
1 Total Indiana -142 189 189
2
3 STATE OF
4 Unemployment ins (1999)-11,931
5 Unemployment Ins (2000)8,310 27,156
6 Total Massachusetts -11,931 8,310 27,156
7
8 STATE OF VIRGINIA
9 Unemployment ins (1999)95
10 Unemployment Ins (2000)400 430
11 Total Virginia 95 400 430
12
13 STATE OF WEST VIRGINIA
14 Unemployment Ins (1999)-128
15 Unemployment Ins (2000)459 52
16 Total West Virginia -128 459 52
17
18 STATE OF WYOMING
19 Unemployment Ins (1999)682
20 Unemployment Ins (2000)1,570 1,545
21 Total Wyoming 682 1,570 1,545
22
23 STATE OF FLORIDA
24 Unemployment Ins (2000)329 469
25 Total Florida 329 469
26
27 STATE OF NEW YORK
28 Unemployment Ins (2000)236 4,299
29 Total New York 236 4,299
30
31 STATE OF ILLINOIS
32 Unemployment Ins (1999)-279
33 Unemployment Ins (2000)243 550
34 Total Illinois -279 243 550
35
36 COUNTY &MUNICIPAL
37 Occupation -412,002 10,360,964 9,999,320
38 Spokane Bus.Lic.20,599 20,599
39 Forrest Fire Protection -396
40 Greenacres Irrigation 7
41 TOTAL 21,184,286 29,809,489 65,170,852
FERC FORM NO.1 (ED.12-96)Page 262.4
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TAXES ACCEUED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If 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.Report in columns (i)through (I)how the taxes were distributed.Report in column (1)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 (I)the taxes charged to utility plant or other balance sheet accounts.
9.For any tax apportioned to more than one utility department or account,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued Prepaid Taxes Electric Extraordinary Items Adjustments to Ret.Other NoAccount236)(incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)
(g)(h)(i)(j)(k)(1)
-142 189 1
2
3
-11,931 4
-18,846 8,310 5
-30,777 8.310 6
7
8
95 9
-30 400 10
65 400 11
12
13
-128 14
407 459 15
279 459 16
17
18
682 19
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 NO.1 (ED.12-96)Page 263.4
EÑameof Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
TAXES ACCRUED,PREPAID AND CHAHGED DURING YEAR
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.If the
actual,or estimated amounts of such taxes are know,show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include 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.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 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.
Line Kind of Tax BALANCE AT BEGINNING OF YEAR Chaar ed aieds Adjust-No.(See instruction 5)Yaxes Accrued Prepaid Ïaxes Dunng During rnents(Account 236)(include in Account 165)Year Year(a)(b)(c)(d)(e)(f)
1 City of Spokane PBIA -310 310
2 WA Dept of Natural -139
3 Spokane Utility Tax -1,419
4 Misc.Other 622
5 Total County -412,708 10,381,563 10,019,300
6
7
8
9
10
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
39
40
41 TOTAL 21,184,286 29,809,489 65,170,852
FERC FORM NO.1 (ED.12-96)Page 262.5
Name of Respondent This Report is:Date of Repon Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TAXES ACCHUED,PREPAID AND CHARGED DUHING YEAR (Continued)
5.If 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.Report in columns (i)through (I)how the taxes were distributed.Report in column (I)only the amounts charged to Accounts 408.1 and 409.1
pertaining to electric operations.Report in column (1)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,state in a footnote the basis (necessity)of apportioning such tax.
BALANCE AT END OF YEAR DISTRIBUTION OF TAXES CHARGED Line
(Taxes accrued PrepaidTaxes Electric Extraordinary Items Adjustments to Met.Other No.Account 236)(Incl.in Account 165)(Account 408.1,409.1)(Account 409.3)Earnings (Account 439)
(g)(h)(i)(j)(k)(I)
-620 1
139 2
1,419 3
-622 4
-50,445 7,991,388 2,390,175 5
6
7
8
9
10
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
39
40
-14,177,077 34,728,892 -4,919,403 41
FERC FORM NO.1 (ED.12-96)Page 263.5
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
ACCUMULA ED 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.
Line Account Balance at Beginning Allocations to
No.Subd v sions of Year Deferred for Year Current Year's income Adjustments
a (b)Account No.Amount Account No.Amount
(c)(d)(e)(f)(9)
1 Electric Utility
2 3%
3 4%
4 7%
5 10%
6
7
10 Gas Propertry (10%)817,500 1411.40 49,30E
11
12 TOTAL PROPERTY 817,500 49,30E
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
39
40
41
42
43
44
45
46
47
48
.ERC FORM NO.1 (ED.12-(9)Page 266
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ACCUMULATED D IFERRED INVESTMENT TAX CRED.TS (Account 255)(continued)
Balar ceeaar End A ePr od ADJUSTMENT EXPLANATION L ne
to Income
2
3
4
5
6
7
768,192 10
11
768,192 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
39
40
41
42
43
44
45
46
47
48
ERC FORM NO.1 (ED.12-89)Page 267
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
O 'HER DEFFERED CREDITS (Account 253)
1.Report below the particulars (details)called for concerning other deferred credits.
2.For 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 Description and Other 'Balance at 'DEBITS 'Balance at
No.Deferred Credits Beginning of Year Contra Amount Credits End of Year
Account(a)(b)(c)(d)(e)(f)
1 Unearned Interest -Customer
2 wiring &conversions 2,079 419 5,509 9,008 5,578
3
4 California PGA -WPNG 63 431 63
5
6 Supplemental Executive
7 Retirement Plan 7,685,495 426 1,722,811 2,449,232 8,411,916
8
9 Deferred Compensation 10,734,270 131 4,290,248 4,542,577 10,986,599
10
11 Gain on Sale and leaseback
12 of Building (Amortization period
13 is 25 years)3,137,475 931 261,459 2,876,016
14
15 Rathdrum Refund
16 Amortization period is 25 years 679,265 550 33,822 645,443
17
18 Mark to Market 207,211 557 207,211
19
20 Power Cost Adjustment -Idaho 2,363,500 557 8,269,865 7,280,365 1,374,000
21
22 Deferred revenue prepayment -
23 Pacific Walla Walla/Enterprise
24 Line.(Amortization period is
25 19 years)89,034 456 9,372 79,662
26
27 Water Heater Program -WPNG 832,520 417 5,720,220 4,852,700 -35,000
28
29 Deferred PGE Contract 132,975,000 456/495 96,062,899 3,500,300 40,412,401
30
31 Major Mtce.Reserve -Rathdrum 1,088,507 553 1,089,411 904
32
33 Trust Fund -Centralia 8,275,922 128 45,317,983 37,899,768 857,707
34
35 Long Term Incentive Plan 685,615 920/417 2,162,736 1,484,220 7,099
36
37 ID Clark Fork Relicensing -114,997 171 774,528 499,570 -389,955
38
39 WA Clark Fork Relicensing 171 711,880 711,880
40
41
42
43
44
45
46
47 TOTAL 168,640,959 165,928,074 63,230,524 65,943,409
FERC FORM NO.1 (ED.12-94)Page 269
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001 '
ACCUMULATE 3 DEFFERED INCOME TAXES -OTE ER PROPERTY (Account 282)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes rating to property not
subject to accelerated amortization
2.For other (Specify),include deferrals relating to other income and deductions.
CHANGES DURING YEARLineAccountBalanceatNo.Beginning of Year Amounts Debited Amounts Credited
to Account 410.1 to Account 411.1
(a)(b)(c)(d)
1 Account 282
2 Electric 153,869,250 5,369,164
3 Gas 26,324,38 3,602,629
4 General Common 9,514,95 2,942,664
5 TOTAL (Enter Total of lines 2 thru 4)189,708,58 11,914,457
6
7
8
9 TOTAL Account 282 (Enter Total of lines 5 thru 189,708,584 11,914,457
10 Classification of TOTAL
11 Federal Income Tax 186,133,178 10,804,368
12 State Income Tax 3,575,407 1,110,088
13 Local Income Tax
NOTES
FERC FORM NO.1 (ED.12-96)Page 274
Name of Respondent This Report is:Date of Report Year of Report
Avista Cor .
(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ACCUMULATED DEFERRED INCONE TAXES-OTHER PROPERTY (Account 282)(Continued)
3.Use footnotes as required.
CHANGES DURING YEAR ADJUSTMENTS
Amounts Debited Amounts Credited Debits Credits Balance at Line
to Account 410.2 to Account 411.2 I Account Amount Account Amount End of Year No.
Credited Debited(e)(f)(g)(h)(¡¡(k)
|
267,55 1,012,42E 158,493,54€2
-169,39 29,757,61E 3
12,457,61E 4
98,15 1,012,42E 200,708,771 5
6
7
8
98,15 1,012,426 200,708,771 9
10
98,15E 1,012,426 196,023,276 11
4,685,495 12
13
NOTES (Continued)
FERC FORM NO.1 (ED.12-96)Page 275
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ACCUMULATED DEFFERED INCOMETAXES -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.
CHANGES DURING YEARLineAccountBalanceatAmountsDebitedAmounts Credited
No.(a)
Beginning of Year to Acco t 410.1 to Acco t 411.1
1 Account 283
3 Electric 40,838,047 17,750,383 1,544,828
4
5
6
7
8
9 TOTAL Electric (Total of lines 3 thru 8)40,838,047 17,750,383 1,544,828
10 Gas
11 Gas 5,260,387 10,380,806 244,606
12
13
14
15
16
17 TOTAL Gas (Total of lines 11 thru 16)5,260,387 10,380,806 244,606
18 Other 157,389,423 -184,672 12,252
19 TOTAL (Acct 283)(Enter Total of lines 9,17 and 18)203,487,857 27,946,517 1,801,686
20 Classification of TOTAL
21 Federal Income Tax 203,487,857 27,946,517 1,801,686
22 State IncomeTax
23 Local Income Tax
NOTES
FERC FORM NO.1 (ED.12-96)Page 276
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001 '
ACCUMULATED DEFERRED INCOMETAXES -OTHEH (Account 283)(Continuec)
3.Provide in the space below explanations for Page 276 and 277.Include amounts relating to insignificant items listed under Other.
4.Use footnotes as required.
CHANGES DURING YEAR ADJUSTMENTSAmountsDebitedAmountsCreditedDebits Credits Balance at Line
to Account 410.2 to Account 411.2 A coun Amount ADcecuendt Amount End of Year No.
548,855 182 3,347,339'190 12,960,704 67,205,822 3
4
5
6
7
8
548,855 3,347,339 12,960,704 67,205,822 9
478,588 190 139,278 15,735,897 11
12
13
14
15
16
478,588 139,278 15,735,897 17
-2,529,834 5,244 182 7,815,110 146,842,311 18
-1,502,391 5,244 11,301,727 12,960,704 229,784,030 19
20
-1,502,391 5,244 11,301,727 12,960,704 229,784,030 21
22
23
NOTES (Continued)
ERC FORM NO.1 (ED.12-96)Page 277
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
OYHER REGULATORY LIABILITIES (Account 254)
1.Reporting below the particulars (Details)called for concerning other regulatory liabilities which are created through the rate-making
actions of 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 Description and Purpose of DEBITS Balance at
No.Other Regulatory Liabilities Account Amount Credits End of Year
Credited(a)(b)(c)(d)(e)
1 FAS 109 -Accounting for Income Taxes 190.18 208,205 418,067
2
3 Oregon Tax Refund 2805.11 54,813
4
5 G&P Rate Base (Amortize for 8 years)253.70 37,030,583 37,030.583
6
7 Rate Base Credit -WA 407.43 728,834 23,323,184 22,594,350
8
9 Centralia Sale 407.41 17,102,958 44,675,805 27,572,847
10
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
39
40
41 TOTAL 18,094,810 105,029,572 87,615,847
FERC FORM NO.1 (ED.12-94)Page 278
This Page Intentionally Left Blank
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
E.ECTRIC OPERATING REVENUES (Account 400)
1.Report below operating revenues for each prescribed account,and manufactured gas revenues in total.
2.Report number of customers,columns (f)and (g),on the basis of meters,in addition to the number of flat rate accounts;except that
where separate meter readings are added for billing purposes,one customer should be counted for each group of meters added.The
-average number of customers means the average of twelve figures at the close of each month.
3.If increases or decreases from previous year (columns (c),(e),and (g)),are not derived from previously reported figures,explain any
inconsistencies in a footnote.
Line Title of Account OPERATING REVENUES
No.Amount for Year Amount for Previous Year(a)(b)(c)
1 Sales of Electricity ,:,a,.
2 (440)Residential Sales 158,065,279 158,658,170
3 (442)Commercial and Industrial Sales
4 Small (or Comm.)(See Instr.4)149,769,946 152,106,752
5 Large (or Ind.)(See Instr.4)82,992,079 69.559.649
6 (444)Public Street and Highway Lighting 3,612,255 3,516.797
7 (445)Other Sales to Public Authorities
8 (446)Sales to Railroads and Railways
9 (448)Interdepartmental Sales 656,253 704,208
10 TOTAL Sales to Ultimate Consumers 395,095,812 384,545,576
11 (447)Sales for Resale 864,753,898 522,498,804
12 TOTAL Sales of Electricity 1,259,849,710 907,044,380
13 (Less)(449.1)Provision for Rate Refunds
14 TOTAL Revenues Net of Prov.for Refunds 1,259,849,710 907,044,380
15 Other Operating Revenues
16 (450)Forfeited Discounts
17 (451)Miscellaneous Service Revenues 343,742 795,093
18 (453)Sales of Water and Water Power 453,413 334,971
19 (454)Rent from Electric Property 2,166,872 2,095,923
20 (455)Interdepartmental Rents
21 (456)Other Electric Revenues 24,440,902 17,893.275
22
23
24
25
26 TOTAL Other Operating Revenues 27,404,929 21,119,262
27 TOTAL Electric Operating Revenues 1,287,254,639 928,163,642
ERC FORM NO.1 (ED.12-96)Page 300
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
E .ECTRIC OPERATING REVENUES (Account 400)
4.Commercial and industrial Sales,Account 442,may be classified according to the basis of classification (Small or Commercial,and
Large or Industrial)regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand.
(See Account 442 of the Uniform System of Accounts.Explain basis of classification in a footnote.)
5.See pages 108-109,Important Changes During Year,for important new territory added and important rate increase or decreases.
6.For Lines 2,4,5,and 6,see Page 304 for amounts relating to unbilled revenue by accounts.
7.Include unmetered sales.Provide details of such Sales in a footnote.
MEGAWATT HOURS SOLD AVG.NO.CUSTOMERS PER MONTH Line
Amount for Year Amount for Previous Year Number for Year Number for Previous Year No.
(d)(e)(f)(g)
3,279,383 3,237,436 273,219 270,013 2
2,885,837 2,848,132 35,060 34,877 4
2,047,864 2,032,247 1,254 1,189 5
24,706 24,643 392 389 6
7
8
14,019 14,468 61 59 9
8,251,809 8,156,926 309,986 306,527 10
15,806,670 19,777,887 58 68 11
24,058,479 27,934,813 310,044 306,595 12
13
24,058,479 27,934,813 310,044 306,595 14
I
Line 12,column (b)includes $1,459,734 of unbilled revenues.
Line 12,column (d)includes 25,413 MWH relating to unbilled revenues
FERC FORM NO.1 (ED.12-96)Page 301
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
SALES OF ELECTRICITY BY RATE SCHEDULES
1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per
customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311.
2.Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues,"Page
300-301.If the sales under any rate schedule are classified in more than one revenue account,List the rate schedule and sales data under each
applicable revenue account subheading.
3.Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule),the entries in column (d)for the special schedule should denote the duplication in number of reported
customers.
4.The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5.For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6.Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line Number and I Itle of Hate schedule MWh Sold Hevenue Average Number KWh of Sales hn e er
No-(a)(b)(c)of Cus omers Per stomer
1 RESIDENTIAL SALES (440)
;1 Residential Service 3,174,266 154,009,848 264,264 12,012 0.0485
E 2 Residential Service 1 165 1 1,000 0.1650
x 3 Residential Service 63 3,772 6 10,500 0.0599
E 12 Res.&Farm Gen.Service 43,737 3,265,676 8,069 5,420 0.0747
f 15 MOPS II Residential 384 21,455 1 384,000 0.0559
¯22 Res.&Farm Lg.Gen.Service 21,804 1,084,176 55 396,436 0.0497
E 30 Pumping-Special 120 4,287 1 120,000 0.0357
E 32 Res.&Farm Pumping Service 10,215 521,940 821 12,442 0.0511
1E 48 Res.&Farm Area Lighting 5,163 659,764 0.1278
11 49 Area Lighting-High-Press.773 134,241 0.1737
12 56 Centralia Refund -7,042,169
12 71 Residential Service 46 1
14 72 Residential Service
I 1E 73 Residential Service
1E 74 Residential Service
17 76 Residential Service
18 77 Residential Service
19 79 Residential Service
20 58 Tax Adjustment 4,059,388
21 SubTotal 3,256,526 156,722,589 273,219 11,919 0.0481
22 Residential-Unbilled 22,857 1,342,690 0.0587
23 Total Residential Sales 3,279,383 158,065,279 273,219 12,003 0.0482
24
25 COMMERCIAL SALES (442)
26 2 General Service
27 3 General Service
28 11 General Service 557,592 38,272,718 29,724 18,759 0.0686
29 13 MOPS Il Commercial 6 440 1 6,000 0.0733
30 16 MOPS ll Commercial 12 907 0.0756
31 19 Contract-General Service 223 1
32 21 Large General Service 1,933,545 98,423,945 4,680 413,151 0.0509
33 25 Extra Lg.Gen.Service 333,828 11,081,451 13 25,679,077 0.0332
34 31 Pumping Service 49,178 2,382,192 641 76,721 0.0484
35 47 Area Lighting-Sod.Vap.7,951 902,766 0.1135
36 49 Area Lighting-High-Press.2,026 269,494 0.1330
37 56 Centralia Refund -6,567,588
38 72 General Service -23 -1,826 0.0794
39 73 General Service
40 74 Large General Service
41 TOTAL Billed 24,033,06E 1,258,389,976 C C 0.0524
42 Total Unbilled Rev.(See Instr.6)25,412 1,459,734 C C 0.0574
43 TOTAL 24,058,47E 1,259,849,710 C C 0.0523
FER(:FORM NO.1 (ED.12-95)Page 304
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
SALES OF ELECTRICITY BY RATE SCHEDULES
1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per
customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311.
2.Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues,"Page
300-301.If the sales under any rate schedule are classified in more than one revenue account,List the rate schedule and sales data under each
applicable revenue account subheading.
3.Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residential
schedule and an off peak water heating schedule),the entries in column (d)for the special schedule should denote the duplication in number of reported
customers.
4.The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5.For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6.Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line Number and I Itle of Hate schedule MWh Sold Hevenue Average Number KWh of Sales ne er
No-(a)(b)(c)of Cusd)omers Per stomer
1 75 Large General Service
2 76 Large General Service
3 77 General Service
4 79 Area Light-High Press.
E 58 Tax Adjustment 4,979,617
E Total 2,884,115 149,744,339 35,060 82,262 0.0519
7 Commercial-Unbilled 1,722 25,607 0.0149
8 Total 1,722 25,607 0.0149
1C INDUSTRIAL SALES (442)
11 2 General Service
12 3 General Service
13 8 Lg Gen Time of Use
14 11 General Service 6,447 475,346 262 24,607 0.0737
15 16 MOPS 11 Industrial 1 121 0.1210
16 21 Large General Service 228,443 11,463,858 238 959,845 0.0502
17 25 Extra Lg.Gen.Service 875,720 28,808,371 24 36,488,333 0.0329
18 28 Contract -Extra Large Service 806,173 41,619,805 5 161,234,600 0.0516
19 29 Contract Lg.Gen.Service 41,455 1 41,455,000
20 30 Pumping Service -Special 28,164 1,009,264 39 722,154 0.0358
21 31 Pumping Service 55,443 2,700,159 583 95,099 0.0487
22 32 Pumping Svc Res &Firm 4,833 245,416 102 47,382 0.0508
23 47 Area Lighting-Sod.Vap.296 29,801 0.1007
24 49 Area Lighting -High-Press 42 5,289 0.1259
25 56 Centralia Refund.-3,777,243
26 72 General Service
27 73 General Service
28 74 Large General Service
29 75 Large General Service
30 76 Pumping Service
31 77 General Service
32 78 Lg Gen Tim of Use
33 58 Tax Adjustment 321,042
34 SubTotal 2,047,017 82,901,229 1,254 1,632,390 0.0405
35 Industrial-Unbilled 847 90,850 0.1073
36 Total 2,047,864 82,992,079 1,254 1,633,065 0.0405
37
38 STREET AND HWY LIGHTING (444)
39 6 Mercury Vapor St.Ltg.
40 7 HP Sodium Vap.St.Ltg
41 TOTAL Billed 24,033,06E 1,258,389,976 C C 0.0524
42 Total Unbilled Rev.(See Instr.6)25,412 1,459,734 C C 0.0574
43 TOTAL 24,058,476 1,259,849,710 C C 0.0523
FERt:FORM NO.1 (ED.12-95)Page 304.1
Name of Respondent This Re ort Is:Date of Report Year of Reporf(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
SALES OF ELECTRICITY BY RATE SCHEDULES
1.Report below for each rate schedule in effect during the year the MWH of electricity sold,revenue,average number of customer,average Kwh per
customer,and average revenue per Kwh,excluding date for Sales for Resale which is reported on Pages 310-311.
2.Provide a subheading and total for each prescribed operating revenue account in the sequence followed in "Electric Operating Revenues,"Page
300-301.If the sales under any rate schedule are classified in more than one revenue account,List the rate schedule and sales data under eachapplicablerevenueaccountsubheading.
3.Where the same customers are served under more than one rate schedule in the same revenue account classification (such as a general residentialscheduleandanoffpeakwaterheatingschedule),the entries in column (d)for the special schedule should denote the duplication in number of reported
customers.
4.The average number of customers should be the number of bills rendered during the year divided by the number of billing periods during the year (12
if all billings are made monthly).
5.For any rate schedule having a fuel adjustment clause state in a footnote the estimated additional revenue billed pursuant thereto.
6.Report amount of unbilled revenue as of end of year for each applicable revenue account subheading.
Line Number and I Itle of Hate schedule MWh Sold Hevenue Average Number KWh of Sales hn e er
No-(a)(b)(c)of Cusd)omers Per stomer
1 11 General Service 239 16,910 25 9,560 0.0708
2 41 Co-Owned St.Lt.Service 519 56,755 26 19,962 0.1094
3 42 Co-Owned St.Lt.Service 17,449 3,087,552 259 67,371 0.1769
4 High-Press.Sod.Vap.
5 43 Cust-Owned St.Lt.Energy 247 17,745 3 82,333 0.0718
6 and Maint.Service
7 44 Cust-Owned St.Lt.Energy 753 65,852 27 27,889 0.0875
8 and Maint.Svce -High-Pres
9 Sodium Vapor
10 45 Cust.Owned St.Lt.Energy Svc 2,961 105,578 20 148,050 0.0357
11 46 Cust.Owned St.Lt.Energy Svc 2,551 138,667 32 79,719 0.0544
12 56 Centralia Refund -13 -333 0.0256
13 58 Tax Adjustment 122,942
14 SubTotal 24,706 3,611,668 392 63,026 0.1462
15 Street &Hwy Lighting-Unbilled -13 587 -0.0452
16 Total 24,693 3,612,255 392 62,992 0.1463
17
18 OTHER SALES TO PUBLIC
19 (445)
20 None
21
22 INTERDEPARTMENTAL SALES 14,019 656,253 61 229,820 0.0468
23 58 Tax Adjustment
24 Total 14,019 656,253 61 229,820 0.0468
25
26 SALES FOR RESALE (447)
27 61 Sales to Other Utilities (WA)13,947,020 682,054,196 49 284,633,061 0.0489
28 61 Sales to Other Utilities (ID)942,185 68,837,901 4 235,546,250 0.0731
29 61 Sales to Other Utilities (MT)917,465 113,861,801 5 183,493,000 0.1241
30 Total 15,806,670 864,753,898 58 272,528,793 0.0547
31
32
33
34
35
36
37
38
39
40
41 TOTAL Billed 24,033,06E 1,258,389,976 C C 0.0524
42 Total Unbilled Rev.(See Instr.6)25,412 1,459,734 C C 0.0574
43 TOTAL 24,058,47E 1,259,849,710 C C 0.0523
ERC FORM NO.1 (ED.12-95)Page 304.2
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001 '
SALES FOR RESALE (Account 447)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "iritermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW)
No (Footnote Affiliations)Classifi-Schedule or Monthly Ëilling Avera e AveracationTariffNumberDemand(MW)Monthly NC Demand Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 American Electric Power SF Tariff 9
2 Aquila Canada SF EA -101-A
3 Aquila Power Corporation SF WSPP "C"
4 Pinnacle West Trading and Marketing SF WSPP "C"Tariff 9
5 Benton County Public Utility District SF WSPP "C"Tariff 9
6 Bonneville Power Administration SF WSPP "C"
7 California Independent System Operator SF Tariff 9
8 Cargill Alliant SF WSPP "C"
9 Chelan County Public Utility Dist.No 1 SF WSPP "C"Tariff 9
10 Cheney,City of IF 240
11 Cinergy Services Inc.SF WSPP "C"Tariff 9
12 Citizens Power Sales SF WSPP "C"
13 Clark County Public Utility IF 222.2 204 204 204
14 Cogentrix Energy Power Marketing,Inc.i IF 239
Subtotal RO 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310
Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001 '
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RO grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
254,800 8,041,900 8,041,900 1
4,947 562,659 562,659 2
259,590 13,119,364 13,119,364 3
135,701 14,818,229 14,818,229 4
5
245,530 14,162,131 14,162,131 6
3,990 1,567,520 1,567,520 7
7,600 707,600 707,600 8
6,695 330,415 330,415 9
17,568 281,088 281,088 10
12,800 1,152,300 1,152,300 11
329,000 9,282,290 9,282,290 12
1,158,882 5,675,838 21,295,995 26,971,833 13
878,400 16,540,272 16,540,272 14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311
Name of Respondent This Report Is:Date of Report Year of Report(1)DXAn Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 447)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
I Classifi-Schedule or Monthly Billing Avera e AveraNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NC Demand Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 Cogentrix Energy Power Marketing,Inc.SF Tariff 10
2 Cogentrix Energy Power Marketing,Inc.IF Tariff 10 VAR 0 0
3 Columbia Energy Power Marketing SF WSPP "C"Tariff 9
4 ConAgra Energy Services SF WSPP "C"Tariff 9
5 Constellation Power Sources,Inc SF WSPP "C"
6 Cook Inlet SF WSPP "C"Tariff 9
7 Coral Power,L.L.C.SF WSPP "C"Tariff 9
8 Cowlitz PUD SF Tariff 9
9 Duke Energy Trading &Marketing LLC SF WSPP "C"Tariff 9
10 Duke Energy Trading &Marketing LLC IF Tariff 9
11 Dynegy Power Marketing inc.SF WSPP "C"
12 E prime SF WSPP "C"Tariff 9
13 El Paso Energy Marketing Co.SF WSPP "C"Tariff 9
14 Engage Energy US L.P.SF WSPP "C"Tariff 9
Subtotal RO O O 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)OX An Original (Mo,Da,Yr)Dec.31 2000
(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RO"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE L
Sold Demand Charges Energy Charges Other Charges Total ($)e
($)($)($)(h+i+j)
(9)(h)(i)(j)(k)
54,600 1,283,100 1,283,100 1
1,409,685 1,409,685 2
3
92,800 3,028,800 3,028,800 4
104,687 3,456,728 3,456,728 5
6
1,600 39,300 39,300 7
110,450 4,423,523 4,423,523 8
198,665 8,788,255 8,788,255 9
878,400 109,083,012 109,083,012 10
136,105 5,941,733 5,941,733 11
12
233,200 10,206,050 10,206.050 13
105,600 16,897,980 16,897,980 14
O O O O O
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.1
'Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 4x7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW)
No.(Footnote Affiliations)C so TSache Irenber DMen
a d (I Month N Deman Month y
CmP emand
(a)(b)(c)(d)(e)(f)
1 Engelhard Power Marketing Inc.SF WSPP "C"Tariff 9
2 Enron Power Marketing SF WSPP "C"Tariff 9
3 Enron Power Marketing LF Tariff 9 150 150 148
4 Eugene Water &Electric Board LF 224
5 Eugene Water &Electric Board SF WSPP "C"Tariff 9
6 Flathead Electric Cooperative SF Tariff 9
7 Franklin County Public Utility District SF WSPP "C"Tariff 9
8 Glendale,City of SF WSPP "C"
9 Grant County Public Utility District SF WSPP "C"
10 Grays Harbor Public Utility District SF WSPP "C"Tariff 9
11 Hetch-Hetchy Water &Power SF WSPP "C"
12 Idaho County Light &Power SF Tariff 9
13 Idaho Power Company SF WSPP "C"Tariff 9
14 Illinova Power Marketing,Inc.SF WSPP "C"Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001 '
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RO"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
2,869,278 110,899,498 110,899,498 2
1,737,668 1.737,668 3
56,452 1,564,849 1,564,849 4
17,451 2,150,411 2,150,411 5
6
7
17 11,050 11,050 8
100,986 25,370 8,520,152 8,545,522 9
9,615 404,972 404,972 10
200 5,000 5,000 11
263 32,344 32,344 12
920,178 15,392 66,145,843 66,161,235 13
14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.2
Ñame of Respondent This Re ort Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31 2000rp.(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 4/7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual De nand (MW)
No.(Footnote Affiliations)a s SaÎlhe Irenb
r
DMer
a d (Month N Demand Month yC emand
(a)(b)(c)(d)(e)(f)
1 Koch Energy Trading SF WSPP "C"
2 Kootenai Electric Cooperative SF Tariff 9
3 Los Angeles Department of Water &Power SF WSPP "C"Tariff 9
4 Mason County Public Utility District SF WSPP "C"Tariff 9
5 McMinnville Water &Light SF WSPP "C"Tariff 9
6 Merchant Group of Americas Inc.SF WSPP "C"Tariff 9
7 Merrill Lynch Capital SF WSPP "C"
8 MIECO SF WSPP "C"Tariff 9
9 Modesto Irrigation District SF WSPP "C"Tariff 9
10 Montana Power Trading &Marketing IF Tariff 9
11 Montana Power Company LF Tariff 9
12 Montana Power Company SF WSPP "C"Tariff 9
13 Morgan Stanley SF WSPP "C"
14 Northern California Power Agency SF WSPP "C"Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31 2000rp.(2)A Resubmission 04/30/2001 '
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RO"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
9,200 300,600 300,600 1
3,862 471,945 471,945 2
1,846 160,941 160,941 3
4
3,132 370,844 370,844 5
34,800 947,000 947,000 6
37,199 1,043,673 1,043,673 7
387,800 26,152,946 26,152,946 8
19,314 783,369 783,369 9
878,400 107,504,466 107,504,466 10
7,232 897,376 897,376 11
446 66,354 44,848 111,202 12
26,800 2,342,250 2,342,250 13
22,675 658,859 658,859 14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.3
Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 4/7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
Classifi-Schedule or Monthly Billing Average Avera eNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP emand
(a)(b)(c)(d)(e)(f)
1 OGE Energy Resources,Inc SF WSPP "C"Tariff 9
2 Pacific Northwest Generating Coop-
3 erative SF WSPP "C"Tariff 9
4 Pacific Power Marketing SF WSPP "C"Tariff 9
5 PacifiCorp LF 194 150 150 69
6 PacifiCorp SF WSPP "C"Tariff 9
7 PacifiCorp LF Tariff 9
8 PanCanadian Energy (National G &E)SF Tariff 9
9 PECO Energy SF WSPP "C"
10 Pend Oreille Co Public Utility District IF Tariff 10 VAR 0 0
11 Pend Oreille Co Public Utility District SF WSPP "C"Tariff 9
12 Pacific Gas &Electric Trading SF WSPP "C"Tariff 9
13 Portland General Electric Company LF 178
14 Portland General Electric Company SF WSPP "C"Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ O O O
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor (1)DXAn Original (Mo,Da,Yr)Dec.31 2000
(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RO sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
1
4,720 68,100 68,100 2
3
83,840 283,523 2,704,010 2,987,533 4
82,800 1,881,000 4,903,416 6,784,416 5
320,147 14,811,504 14,811,504 6
4,603 571,058 571,058 7
8
9
30,666 302,993 516,722 819,715 10
6,607 17,524 586,201 603,725 11
38,670 2,244,100 2,244,100 12
7,370,550 7,370,550 13
801,168 21,365 23,226,847 23,248,212 14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 447)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other thanpowerexchangesduringtheyear.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on thePurchasedPowerschedule(Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote anyownershipinterestoraffiliationtherespondenthaswiththepurchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,thesupplierincludesprojectedloadforthisserviceinitssystemresourceplanning).In addition,the reliability of requirements service mustbethesameas,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economicreasonsandisintendedtoremainreliableevenunderadverseconditions(e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets thedefinitionofRQservice.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
I
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual Demand (MW)
No.(Footnote Affiliations)s -SaÎih ulrenb
r
DMeor
a d (Month!N Deman Month y
CmP emand
(a)(b)(c)(d)(e)(f)
1 Powerex SF WSPP "C"
2 Power Fuels SF WSPP "C"Tariff 9
3 PP &L Montana SF WSPP "C"
4 PP &L Montana LF WSPP "C"
5 Public Service of Colorado ISF WSPP "C"
I6PublicServiceofNewMexicoSF WSPP "C"
7 Puget Sound Energy SF WSPP "C"Tariff 9
8 Puget Sound Energy LF 154
9 Puget Sound Energy LF Tariff 9
10 Redding,City of SF WSPP "C"
11 Reliant Energy Services Inc.SF WSPP "C"Tariff 9
12 Sacramento Municipal Utility District SF WSPP "C"
13 Santa Clara,City of SF WSPP "C"
14 Seattle,City of SF WSPP "C"Tariff 9
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.5
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RO"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours i REVENUE Total ($)Line
Sold Demand Charges Energy harges Other arges (h+i+j)No.
(g)(h)(i)(j)(k)
224,654 13,376,991 13,376,991 1
2
14,953 148,445 2,037,081 2,185,526 3
16,434 2,039,492 2,039,492 4
283,075 48,856,475 48,856,475 5
6
383,473 42,688 29,638,343 29,681,031 7
658,800 15,284,160 15,284,160 8
21,038 2,610,550 2,610,550 9
18,477 497,728 497,728 10
30,800 800,800 800,800 11
46,184 4,055,107 4,055,107 12
196,061 6,063,290 6,063,290 13
90,023 4,643,964 4,643,964 14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.5
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2000rp(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 447)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual DeTiand (MW)
No.(Footnote Affiliations)C so TSache
u br DMe
a d (Month N Demand Month y CP emand
(a)(b)(c)(d)(e)(f)
1 Seattle,City of LF 226.1
2 Sempra (AIG)SF WSPP "C"
3 Sierra Pacific Power Company SF WSPP "C"
4 Snohomish Co Public Utility District LF 238 100 100 94
5 Snohomish Co Public Utility District SF WSPP "C"Tariff 9
6 Southern Company Energy Marketing Inc SF WSPP "C"Tariff 9
7 Sovereign NWA LF Tariff 10 VAR 0 0
8 Statoil SF WSPP "C"Tariff 9
9 Tacoma,City of SF WSPP "C"
10 Tillamook Public Utility District SF Tariff 9
11 Tractebel Energy Marketing SF WSPP "C"Tariff 9
12 TransAlta Energy Marketing SF WSPP "C"Tariff 9
13 TransCanada Power Corp SF WSPP "C"Tariff 9
14 Turlock Irrigation District SF WSPP "C"
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.6
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Co .
(1)X An Original (Mo,Da,Yr)Dec.31 2000rp(2)A Resubmission 04/30/2001 '
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RO"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RO grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges Other Charges Total ($)Line
($)($)($)(h+i+])No.
(9)(h)(i)(j)(k)
174,900 174,900 1
12,116 1,174,570 1,174,570 2
18,066 1,111,285 1,111,285 3
864,225 1,368,000 16,670,900 18,038,900 4
20,965 940,883 940,883 5
401,776 18,041,447 18,041,447 6
276,604 276,604 7
61,600 1,404,480 1,404,480 8
33,950 3,321,977 3,321,977 9
697 53,024 53,024 10
131,200 5,982,900 5,982,900 11
187,895 8,803,189 8,803,189 12
2,201 286,736 286,736 13
2,472 225,820 225,820 14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.6
Name of Respondent This Re ort Is:Date of Report Year of Repori
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001 '
SALES FOR RESALE (Account 4t7)
1.Report all sales for resale (i.e.,sales to purchasers other than ultimate consumers)transacted on a settlement basis other than
power exchanges during the year.Do not report exchanges of electricity (i.e.,transactions involving a balancing of debits and credits
for energy,capacity,etc.)and any settlements for imbalanced exchanges on this schedule.Power exchanges must be reported on the
Purchased Power schedule (Page 326-327).
2.Enter the name of the purchaser in column (a).Do note abbreviate or truncate the name or use acronyms.Explain in a footnote any
ownership interest or affiliation the respondent has with the purchaser.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projected load for this service in its system resource planning).In addition,the reliability of requirements service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for tong-term service."Long-term"means five years or Longer and "firm"means that service cannot be interrupted for economic
reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency energy
from third parties to maintain deliveries of LF service).This category should not be used for Long-term firm service which meets the
definition of RQ service.For all transactions identified as LF,provide in a footnote the termination date of the contract defined as the
earliest date that either buyer or setter can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service except that "intermediate-term"means longer than one year but Less
than five years.
SF -for short-term firm service.Use this category for all firm services where the duration of each period of commitment for service is
one year or less.
LU -for Long-term service from a designated generating unit."Long-term"means five years or Longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service except that "intermediate-term"means
Longer than one year but Less than five years.
Line Name of Company or Public Authority Statistical FERC Rate Avera e Actual De Tiand (MW)
No.(Footnote Affiliations)C Sach uu br DMe
a d (Monthi N Demand Month y CP emand
(a)(b)(c)(d)(e)(f)
1 TXU Energy Trading Co.SF WSPP "C"Tariff 9
2 Vernon,City of SF WSPP "C"
3 West Kootenay Power IF Export EA-101-A 98 0 0
4 West Kootenay Power SF WSPP "C"
5 Western Area Power Admin.(WAPA)SF WSPP "C"Tariff 9
6 WPS Energy Services,Inc SF WSPP "C"Tariff 9
7 Williams Energy Services Company SF WSPP "C"Tariff 9
8 intraCompany Wheeling OS
9 IntraCompany Generation OS
10 Revenue Adjustment OS
11
12
13
14
Subtotal RQ 0 0 0
Subtotal non-RQ 0 0 0
Total 0 0 0
FERC FORM NO.1 (ED.12-90)Page 310.7
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)X An Original (Mo,Da,Yr)Dec.31,2000rp(2)A Resubmission 04/30/2001
SALES FOR RESALE (Account 447)(Continued)
OS -for other service.use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote.
AD -for Out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.Group requirements RQ sales together and report them starting at line number one.After listing all RQ sales,enter "Subtotal -RQ"
in column (a).The remaining sales may then be listed in any order.Enter "Subtotal-Non-RQ"in column (a)after this Listing.Enter
"Total"in column (a)as the Last Line of the schedule.Report subtotals and total for columns (9)through (k)
5.In Column (c),identify the FERC Rate Schedule or Tariff Number.On separate Lines,List all FERC rate schedules or tariffs under
which service,as identified in column (b),is provided.
6.For requirements RQ sales and any type of-service involving demand charges imposed on a monthly (or Longer)basis,enter the
average monthly billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the average
monthly coincident peak (CP)
demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly NCP demand is the maximum
metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand during the hour (60-minute
integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)must be in megawatts.
Footnote any demand not stated on a megawatt basis and explain.
7.Report in column (g)the megawatt hours shown on bills rendered to the purchaser.
8.Report demand charges in column (h),energy charges in column (i),and the total of any other types of charges,including
out-of-period adjustments,in column (j).Explain in a footnote all components of the amount shown in column (j).Report in column (k)
the total charge shown on bills rendered to the purchaser.
9.The data in column (g)through (k)must be subtotaled based on the RQ/Non-RQ grouping (see instruction 4),and then totaled on
the Last -line of the schedule.The "Subtotal -RQ"amount in column (g)must be reported as Requirements Sales For Resale on Page
401,line 23.The "Subtotal -Non-RQ"amount in column (g)must be reported as Non-Requirements Sales For Resale on Page
401,iine 24.
10.Footnote entries as required and provide explanations following all required data.
MegaWatt Hours REVENUE
Sold Demand Charges Energy Charges 'Other Charges Total ($)Line
($)($)($)(h+i+j)No.
(9)(h)(i)(j)(k)
837 307,650 307,650 2
487,500 487,500 3
10,870 257,980 257,980 4
5
6
62,253 7,295,955 7,295,955 7
-9,351,060 9,351,060 8
1,724,258 1,724,258 9
-402 -113,974 -113,974 10
11
12
13
14
0 0 0 0 0
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
15,806,670 21,305,399 834,097,439 9,351,060 864,753,898
FERC FORM NO.1 (ED.12-90)Page 311.7
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures,explain in footnote.
Line Account Amount for Ampunt forCurrentYearPreviousYearNo.(a)(b)(c)
1 1.POWER PRODUCTION EXPENSES
3 Operation
4 (500)Operation Supervision and Engineering 538,208 591,125
5 (501)Fuel 26,259,353 38,892,232
6 (502)Steam Expenses 1,379,458 1,551,787
7 (503)Steam from Other Sources -7,771 1,476
8 (Less)(504)Steam Transferred-Cr.
9 (505)Electric Expenses 616,195 847,058
10 (506)Miscellaneous Steam Power Expenses 2,685,867 3,517,838
11 (507)Rents 53,606 -19,947
12 (509)Allowances
13 TOTAL Operation (Enter Total of Lines 4 thru 12)31,524,916 45.381,569
14 Maintenance
15 (510)Maintenance Supervision and Engineering 187,821 221,065
16 (511)Maintenance of Structures 259,279 347,600
17 (512)Maintenance of Boiler Plant 3,864,695 3,267,944
18 (513)Maintenance of Electric Plant 693,741 468.499
19 (514)Maintenance of Miscellaneous Steam Plant 567,043 605,261
20 TOTAL Maintenance (Enter Total of Lines 15 thru 19)5,572,579 4,910,369
21 TOTAL Power Production Expenses-Steam Power (Entr Tot lines 13 &20)37,097,495 50,291.938
22 B.Nuclear Power Generation
23 Operation aus se woehme
24 (517)Operation Supervision and Engineering
25 (518)Fuel
26 (519)Coolants and Water
27 (520)Steam Expenses
28 (521)Steam from Other Sources
29 (Less)(522)Steam Transferred-Cr.
30 (523)Electric Expenses
31 (524)Miscellaneous Nuclear Power Expenses
32 (525)Rents
33 TOTAL Operation (Enter Total of lines 24 thru 32)
34 Maintenance MilT E
35 (528)Maintenance Supervision and Engineering
36 (529)Maintenance of Structures
37 (530)Maintenance of Reactor Plant Equipment
38 (531)Maintenance of Electric Plant
39 (532)Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Enter Total of lines 35 thru 39)
41 TOTAL Power Production Expenses-Nuc.Power (Entr tot lines 33 &40)
42 C.Hydraulic Power Generation -MWJA.aWÈJL
43 Operation twem&mominimaw:
44 (535)Operation Supervision and Engineering 1,269,840 1,334,839
45 (536)Water for Power 818,712 805,031
46 (537)Hydraulic Expenses 3,975,493 1,041,946
47 (538)Electric Expenses 3,142,579 2,968,675
48 (539)Miscellaneous Hydraulic Power Generation Expenses 461,011 337,088
49 (540)Rents 565,867 519,846
50 TOTAL Operation (Enter Total of Lines 44 thru 49)10,233,502 7,007,425
FERC FORM NO.1 (ED.12-93)Page 320
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures,explain in footnote.
Line Account mount for Amount for
No urrent Year Previous Year(a)(b)(c)
51 C.Hydraulic Power Generation (Continued)...«
52 Maintenance ..:†2
53 (541)Mainentance Supervision and Engineering 224,099 178,761
54 (542)Maintenance of Structures 324,594 375,823
55 (543)Maintenance of Reservoirs,Dams,and Waterways 931,113 1,387,923
56 (544)Maintenance of Electric Plant 1,244,594 1,006,235
57 (545)Maintenance of Miscellaneous Hydraulic Plant 221,394 177,547
58 TOTAL Maintenance (Enter Total of lines 53 thru 57)2,945,794 3,126,289
59 TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 &58)13,179.296 10,133,714
60 D.Other Power Generation
61 Operation
62 (546)Operation Supervision and Engineering
63 (547)Fuel 42,817,955 7,475,592
64 (548)Generation Expenses 192,156 161,106
65 (549)Miscellaneous Other Power Generation Expenses 249,769 235,740
66 (550)Rents 4,546,858 5,746,479
67 TOTAL Operation (Enter Total of lines 62 thru 66)47,806,738 13,618,917
68 Maintenance
69 (551)Maintenance Supervision and Engineering 134,724 95,321
70 (552)Maintenance of Structures 8,132 5,369
71 (553)Maintenance of Generating and Electric Plant -382,203 458,230
72 (554)Maintenance of Miscellaneous Other Power Generation Plant 84,337 54,551
73 TOTAL Maintenance (Enter Total of lines 69 thru 72)-155,010 613,471
74 TOTAL Power Production Expenses-Other Power (Enter Tot of 67 &73)47,651,728 14,232,388
75 E.Other Power Supply Expenses
76 (555)Purchased Power 1,072,474,851 543,477,494
77 (556)System Control and Load Dispatching 727,982 710,947
78 (557)Other Expenses -33,697,583 5,961,070
79 TOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)1,039,505,250 550,149,511
80 TOTAL Power Production Expenses (Total of lines 21,41,59,74 &79)1,137,433 769 624,807,551
81 2.TRANSMISSION EXPENSES
82 Operation
83 (560)Operation Supervision and Engineering 1,451,874 1,522,776
84 (561)Load Dispatching 1,057,450 821,561Í
85 (562)Station Expenses 219,356 229,151
86 (563)Overhead Lines Expenses 146,019 148,640
87 (564)Underground Lines Expenses
88 (565)Transmission of Electricity by Others 11,074,965 11,050,284
89 (566)Miscellaneous Transmission Expenses 252,509 181,693
90 (567)Rents 97,048 40,645
91 TOTAL Operation (Enter Total of lines 83 thru 90)14,299,221 13,994,750
92 Maintenance
93 (568)Maintenance Supervision and Engineering 127,443 118,071
94 (569)Maintenance of Structures 6,589 -631
95 (570)Maintenance of Station Equipment 1,588,873 706,905
96 (571)Maintenance of Overhead Lines 614,639 929,137
97 (572)Maintenance of Underground Lines 18,192 2,790
98 (573)Maintenance of Miscellaneous Transmission Plant 1,468 5,600
99 TOTAL Maintenance (Enter Total of lines 93 thru 98)2,357,204 1,761,872
100 TOTAL Transmission Expenses (Enter Total of lines 91 and 99)16.656,425 5 756 622
101 3.DISTRIBUTION EXPENSES
102 Operation
103 (580)Operation Supervision and Engineering 278,110 288,942
FERC FORM NO.1 (ED.12-93)Page 321
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If the amount for previous year is not derived from previously reported figures,explain in footnote.
Line Account Amount for |Amount forCurrentYearPreviousYearNo.(a)(b)(c)
104 3.DISTRIBUTION Expenses (Continued)fÑ A
105 (581)Load Dispatching 62,524 60,726
106 (582)Station Expenses 328,464 339,801
107 (583)Overhead Line Expenses 1,089,193 918,477
108 (584)Underground Line Expenses 1,136,280 1,202,361
109 (585)Street Lighting and Signal System Expenses 115,321 159,671
110 (586)Meter Expenses 859,104 766,586
111 (587)Customer Installations Expenses 357,241 440,830
112 (588)Miscellaneous Expenses 792,824 -400,382
113 (589)Rents 207,840 215,140
114 TOTAL Operation (Enter Total of lines 103 thru 113)5.226,901 3,992,152
115 Maintenance
116 (590)Maintenance Supervision and Engineering 869,164 904,740
117 (591)Maintenance of Structures 69,750 69,470
118 (592)Maintenance of Station Equipment 829,069 636,280
119 (593)Maintenance of Overhead Lines 4,789,240 6,033,022
120 (594)Maintenance of Underground Lines 695,846 770,377
121 (595)Maintenance of Line Transformers 475,881 536,405
122 (596)Maintenance of Street Lighting and Signal Systems 393,066 262,426
123 (597)Maintenance of Meters 41,676 40,283
124 (598)Maintenance of Miscellaneous Distribution Plant 641,784 189,024
125 TOTAL Maintenance (Enter Total of lines 116 thru 124)8,805,476 9,442,027
126 TOTAL Distribution Exp (Enter Total of lines 114 and 125)14,032,377 13,434,179
127 4.CUSTOMER ACCOUNTS EXPENSES
128 Operation -ilpliggiMIIMPW ??:
129 (901)Supervision 386,787 329,268
130 (902)Meter Reading Expenses 2,044,755 1,839,538
131 (903)Customer Records and Collection Expenses 8,314,100 6,571,722
132 (904)Uncollectible Accounts 1,376,660 1,395,320
133 (905)Miscellaneous Customer Accounts Expenses 267,341 212,692
134 TOTAL Customer Accounts Expenses (Total of lines 129 thru 133)12,389,643 10,348,540
135 5.CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
136 Operation
137 (907)Supervision
138 (908)Customer Assistance Expenses 8,208,204 9,384,569
139 (909)Informational and Instructional Expenses 85,889 157,813
140 (910)Miscellaneous Customer Service and Informational Expenses 2,306
141 TOTAL Cust.Service and Information.Exp.(Total lines 137 thru 140)8,296,399 9.542,382
142 6.SALES EXPENSES
143 Operation
144 (911)Supervision
145 (912)Demonstrating and Selling Expenses 1,562,034 900,750
146 (913)Advertising Expenses 132,883
147 (916)Miscellaneous Sales Expenses
148 TOTAL Sales Expenses (Enter Total of lines 144 thru 147)1.694,917 900,750
149 7.ADMINISTRATIVE AND GENERAL EXPENSES
150 Operation 40.
151 (920)Administrative and General Salaries 12,639,739 14,052,339
152 (921)Office Supplies and Expenses 4,637,488 7,143,049
153 (Less)(922)Administrative Expenses Transferred-Credit 109,267 13,848
FERC FORM NO.1 (ED.12-93)Page 322
Nameof Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
If thE amount for previous year is not derived from previously reported figures,explain in footnote.
Line Account Amount for Amount forCurrentYearPreviousYearNo.(a)(b)(c)
154 7.ADMINISTRATIVE AND GENERAL EXPENSES (Continued)
155 (923)Outside Services Employed 8,781,526 8,490.700
156 (924)Property Insurance 452,923 503.159
157 (925)Injuries and Damages 1,171,881 1,087 663
158 (926)Employee Pensions and Benefits 2,345,541 2,376,978
159 (927)Franchise Requirements 204,305 116,058
160 (928)Regulatory Commission Expenses 4,551,648 4,114,556
161 (929)(Less)Duplicate Charges-Cr.
162 (930.1)General Advertising Expenses 11,762
163 (930.2)Miscellaneous General Expenses 3,270,282 3,100,208
164 (931)Rents 5,444,636 5,384,383
165 TOTAL Operation (Enter Total of lines 151 thru 164)43,402.464 46.355,245
166 Maintenance 24P
167 (935)Maintenance of General Plant 2,565,333 2,732.017
168 TOTAL Admin &General Expenses (Total of lines 165 thru 167)45,967,797 49.087.262
169 TOTAL Elec Op and Maint Expn (Tot 80,100,126,134,141,148,168)1,236,471,327 723,877,286
NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
1.The data on number of employees should be reported construction employees in a footnote.
for the payroll period ending nearest to October 31,or any 3.The number of employees assignable to the electric
payroll period ending 60 days before or after October 31.department from joint functions of combination utilities may
2.If the respondent's payroll for the reporting period be determined by estimate,on the basis of employee equi-
includes any special construction personnel,include such valents.Show the estimated number of equivalent employees
employes on line 3,and show the number of such special attributed to the electric department from joint functions.
1.Payroll Period Ended (Date)12/31/2000
2.Total Regular Full-Time Employees 903
3.Total Part-Time and Temporary Employees 104
4.Total Employees 1,007
I I I I
FERC FORM NO.1 (ED.12-93)Page 323
Name of Respondent This Report Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)2000AvistaCorp(2)A Resubmission 04/30/2001 Dec.31,
PURCHASED POWER (Account 555)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 American Electric Power SF Mkt Tariff
2 Amoco Energy Trading SF Mkt Tariff
3 Aquila Energy Marketing SF Mkt Tariff &WSPP
4 Aquila Energy Marketing SF WSPP "C"50 50 50
5 Aquila Energy Canada SF Mkt Tariff
6 Pinnacle West SF Mkt Tariff &WSPP
7 Pinnacle West SF WSPP "C"50 0 0
8 Black Creek Hydro LU Black Creek
9 Benton County PUD SF Mkt Tariff &WSPP
10 Bonneville Power Administration LF WNP#1 Agr.
11 Bonneville Power Administration LF WNP#3 Agr.
12 Bonneville Power Administration LU Sup/Entit Cap.97
13 Bonneville Power Administration LF Sup/Entit Cap.97 5 5 5
14 Bonneville Power Administration EX NW Power Act
Total
FERC FORM NO.1 (ED.12-90)Page 326
Name of Respondent This Report is:Date of Report Year of Report(1)QX An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
PU -lcHA QWEH(Account 555)(continued)Ing power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net e×change.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (1).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWER 1 .MegAWatt Holirs I l.ine
Purchased MegaWatt Hours i MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
262,28C 21,481,58C 21,481.580 1
50,80C 4,637,40C 4,637,400 2
251,93E 25,248,366 25,248,366 3
126,280 126,280 4
2E 1,30C 1,300 5
118,73E 15,013,28C 15,013,280 6
20,000 20,000 7
9,024 1,382,84E 1,382,849 8
1,600 206,816 206,816 9
105,31C 5,273,270 5,273,273 10
380,35E 10,946,44E 10,946,448 11
276 122 12
24,626 24,626 13
9,424 9,424 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,845
FERC FORM NO.1 (ED.12-90)Page 327
Name of Respondent This Report Is:Date of Report Year of Report(1)DX An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
PURCHASED POWER (Account 555)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Bonneville Power Administration EX 97
2 Bonneville Power Administration OS NW Power Act
3 Bonneville Power Administration LF 96MS-95104
4 Bonneville Power Administration SF NW Power Act
5 Bonneville Power Administration SF NW Power Act 25 25 25
6 Califomia Dept Water Resources SF Mkt Tariff &WSPP
7 California ISO EX Mkt Tariff &WSPP
8 Cargill-Alliant LLC SF Mkt Tariff &WSPP
9 Chelan County Public Utility Dist.#1 LU Rocky Reach
10 Chelan County Public Utility Dist.#1 SF Mkt Tariff &WSPP
11 Chelan County Public Utility Dist.#1 EX NWPP
12 Cinergy Corp.SF Mkt Tariff &WSPP
13 Citizens Power Sales SF Mkt Tariff &WSPP
14 Columbia Storage Power Exchange LF 97
Total
FERC FORM NO.1 (ED.12-90)Page 326.1
Name of Respondent This Report Is:Date of Repon Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
PU acHA I-D PpWEH(Account 555)(continued)ncluding power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.I
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMega\Natt Holire Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
31,483 37,073 -803,531 -803,531 1
5,795 5,795 2
1,010,16C 21,667,932 21,667,932 3
1,034,97:42,369,422 42,369,422 4
18,000 18,000 5
1,50C 120,00C 120,000 6
150 7
58,36E 6,606,370 6 606,370 8
180,294 1,742,30E 1,742 08 9
1,60C 158,60C 158,600 10
346 89,396 89,396 11
211,575 6,061,737 6,061,737 12
242,60C 19,726,292 19,726,292 13
42,57C 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,84E
FERC FORM NO.1 (ED.12-90)Page 327.1
Name of Respondent This Re on is:Date of Report Year Report
Avista Corp.(1)X An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
PURCHASED POWER (Account 555)(including power exchanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De Tiand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Cogentrix Power Marketing SF Mkt Tariff
2 Conagra Energy Services SF Mkt Tariff &WSPP
3 Constellation Power Source SF Mkt Tariff &WSPP
4 Cowlitz County PUD SF Cowlitz PUD
5 Douglas County Public Utility District LU Wells
6 Douglas County Public Utility District SF Douglas PUD
7 Douglas County Public Utility District SF Douglas PUD 83 83 83
8 Douglas County Public Utility District EX Douglas PUD
9 Douglas County Public Utility District EX NWPP
10 Duke Energy Trading &Marketing SF Mkt Tariff &WSPP
11 Duke Energy Trading &Marketing SF WSPP "C"50 50 50
12 Duke Energy Trading &Marketing IF Sch.No.1
13 Dynegy Power Marketing SF Mkt Tariff &WSPP
14 El Paso Energy Marketing SF Mkt Tariff &WSPP
Total
FERC FORM NO.1 (ED.12-90)Page 326.2
Í Name of Respondent This Re ort Is:Date of Report Year of Rep
(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
PU acHA D PpWEH(Account 555)(continued)ncluding power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (l)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMOmWettHours Line
Purchased MegaWatt Hours MegaWatt Hours DemandCharges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
469,60E 14,636,73E 14,636,739 1
40C 11,60C 11,600 2
218,584 18,637,822 18,637,822 3
94 70,50C 70,500 4
140,08E 1,041,874 1,041,874 5
56,715 1,293,020 1,293,020 6
1,595,000 1,595,000 7
136,485 137,646 8
960 733,188 733,188 9
207,05E 24,159,111 24,159,111 10
338,240 338,240 11
878,40C 107,284,34E 107,284,346 12
69,504 5,918,072 5,918,072 13
248,42E 26,828,266 26,828,265 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,845
FERC FORM NO.1 (ED.12-90)Page 327.2
Name of Respondent This Report is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
PU CHASED POWER (Account 565)ncluding power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RO -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
.Classifi-Schedule or Monthly Billing Average i AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Energy Services,Inc IF Sch.No.1
2 Engage Energy US SF Mkt Tariff &WSPP
3 Enron Power Marketing inc.SF Mkt Tariff &WSPP
4 Enron Power Marketing Inc.SF WSPP "C"50 50 50
5 Enron Power Marketing Inc.IF Mkt Tariff
6 Eugene Water &Electric Board SF Mkt Tariff &WSPP
7 Franklin County PUD #2 SF Mkt Tariff &WSPP
8 Gordon Foster-Deep Creek Hydro LU PURPA Agmt
9 Grant County Public Utility Dist.#2 LU Wanapum
10 Grant County Public Utility Dist.#2 LU Priest Rapids
11 Grant County Public Utility Dist.#2 SF Mkt Tariff &WSPP
12 Grant County Public Utility Dist.#2 EX NWPP
13 Grays Harbor Public Utility District SF Mkt Tariff &WSPP
14 Hydro Technology Systems LU PURPA Agmt
Total
FERC FORM NO.1 (ED.12-90)Page 326.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Or¡ginal (Mo,Da,Yr)Dec.31 2000rp(2)A Resubmission 04/30/2001
PU -10HASED POWEW(Account 555)(continued)(Including power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (l).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (1)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMagaWettHolire Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
439,200 6,434,280 6,434,280 1
236,00C 27,363,52C 27,363,520 2
2,268,66E 166,627,695 166,627,693 3
152,280 152,280 4
439,20C 10,826,28(10,826,280 5
12,305 980,271 980,271 6
304 38,944 38,944 7
1,08C 29,14E 29,145 8
351,012 2,916,994 2,916,994 9
257,24C 1,799,04E 1,799,048 10
118,02E 5,513,27E 5,513,275 11
6,552 4,086,380 4,086,380 12
3,37C 97,49E 97,496 13
10,012 220,86E 220,865 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,84E
FERC FORM NO.1 (ED.12-90)Page 327.3
Name of Respondent This Report Is Date of Report Year of Report I
(1)OX An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001 '
PURCHASED POWER (Account 565)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De Tiand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Idaho Power Company SF Mkt Tariff &WSPP
2 Idaho Power Company IF Vol.No.6
3 liinova Power Marketing Inc.EX Vol No.9 Scd D
4 Inland Power &Light Company RQ see footnotes
5 Kootenai Electric Coop EX Kootenal Elec
6 Jim Ford Creek Hydro LU PURPA Agmt
7 John Day Hydro LU PURPA Agmt
8 Los Angeles Dept.of Water &Power SF Mkt Tariff &WSPP
9 McMinville Water &Light SF Mkt Tariff &WSPP
10 Merchant Energy Group of America SF Mkt Tariff &WSPP
11 MIECO SF Mkt Tariff &WSPP
12 MIECO IF Mkt Tariff &WSPP
13 Merrill Lynch Capital SF Mkt Tariff
14 Minnesota Methane LU PURPA Agmt
Total
FERC FORM NO.1 (ED.12-90)Page 326.4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor .
(1)X An Original (Mo,Da,Yr)Dec.31 2000
(2)A Resubmission 04/30/2001 '
PU -icHAsi-D POWEH(Account 555)(continued)(Including power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (!)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEIVENT OF POWERMegeWettHolirs Line
Purch d MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.ase Received Delivered ($)($)($)of Settlement (S)
(g)(h)(i)(j)(k)(l)(m)
585,37C 35,247,94E 35,247.946 1
820,80C 73,796,38E 73,796,386 2
131,010 131,010 3
3,40E 3,408 4
176 5
3,926 206,38C 206,380 6
1,822 70,87E 70,879 7
3C 84C 840 8
811 130,176 130,175 9
123,200 5,402,680 5,402,680 10
254,00C 5,919,14C 5,919,140 11
219,60(5,006,88C 5,006,880 12
9,20C 266,10C 266,100 13
5,210 108,06E 108.068 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,845
FERC FORM NO.1 (ED.12-90)Page 327.4
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
PURCHASED POWER (Account 565)(Including power exchanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is oneyearorless.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Modesto Irrigation District SF Mkt Tariff &WSPP
2 Montana Power Trading &Marketing SF Mkt Tariff &WSPP
3 Morgan Stanley Capital Group SF Mkt Tariff &WSPP
4 New Energy Ventures SF Mkt Tariff
5 Northern Cal Power Authority SF MktTariff &WSPP
6 Okanogan Public Utility District SF Okanogan PUD
7 PG&E Energy Trading SF Mkt Tariff &WSPP
8 PacificCorp SF Mkt Tariff &WSPP
9 PacificCorp IF OV-12 1 0 0
10 PacificCorp EX 160
11 PacificCorp Power Marketing SF Mkt Tariff &WSPP
12 Pend Oreille County PUD #1 SF Pend Oreille PUD
13 Pend Oreille County PUD #1 EX NWPP
14 PPL Montana SF Mkt Tariff &WSPP
Total
FERC FORM NO.1 (ED.12-90)Page 326.5
Name of Respondent This Report is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2000rp'(2)A Resubmission 04/30/2001
PU -tcHA P EH ceou t 55eW(Continued)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (l).Explain in a footnote all components of the amount shown in column (l).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMRQaWattHours
,Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges i Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
2,80C 642,20C 642,200 1
3,115 3,115 2
32,40C 2,454,40C 2,454,400 3
219,600 5,082,004 5,082,004 4
9,17C 1,190,45C 1,190,450 5
42,88E 2,058,95E 2,058,958 6
62,80C 2,778,16C 2 778.160 7
107,647 6,930,10E 6,930 109 8
61 600 2,68A 3,284 9
31,025 27,900 -1,172,762 -1,172,762 10
28,68E 1,439,67E 1,439.676 1 1
24,212 1,518,735 1,518.735 12
101,842 101,842 13
538,012 26,468,47C 26,468,470 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,84E
FERC FORM NO.1 (ED.12-90)Page 327.5
Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
PURCHASED POWER (Account 5b5)(Including power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De Tiand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Phillips Ranch LU PURPA Agmt
2 Portland General Electric Company EX Vol No.9 Sch D
3 Portland General Electric Company EX 178
4 Portland General Electric Company SF WSPP "C"25 25 25
5 Portland General Electric Company SF Mkt Tariff &WSPP
6 Potlatch Corporation LU PURPA Agmt
7 Powerex SF Mkt Tariff &WSPP
8 Powerex SF WSPP "C"25 25 25
9 Public Service Co.of Colorado SF Mkt Tariff &WSPP
10 Public service of New Mexico SF Mkt Tariff &WSPP
11 Puget Sound Energy SF Mkt Tariff &WSPP
12 Puget Sound Energy SF Mkt Tariff &WSPP
13 Puget Sound Energy EX Vol No.9 Sch D
14 Puget Sound Energy EX No.212
Total
FERC FORM NO.1 (ED.12-90)Page 326.6
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2000rp.(2)A Resubmission 04/30/2001
PU acHAsl-D POWEH(Account 555)(c ntinued)(Including power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (l).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMPQaWettHolirs Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges i Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(!)(m)
4E 1,214 1.214 1
12,599 9,202 2
406,655 404,540 3
616,000 616,000 4
364,11E 16,960,77E 16,960,778 5
492,24C 23,359,731 23,359,731 6
140,62E 15,584,044 15,584,044 7
8,000 8,000 8
350,55E 53,752,977 53,752,977 9
3C 88E 885 10
374,352 16,807,565 16,807,565 11
26,210 26,210 12
497,156 497,156 13
62,400 16,122,288 16,122,288 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,84E
FERC FORM NO.1 (ED.12-90)Page 327.6
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
PURCHAßED POWER (Account 5b5)(Including power exchanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
.be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Redding,City of SF MktTariff &WSPP
2 Reliant Energy Services SF Mkt Tariff &WSPP"
3 Richland,City of SF Richland,City of
4 Sacramento Municipal Dist SF Mkt Tariff &WSPP
5 Santa Clara,City of SF Mkt Tariff &WSPP
6 Seattle City Light EX Vol No.9 Sch D
7 Seattle City Light SF Mkt Tariff &WSPP
8 Sempra Energy Trading SF Mkt Tariff &WSPP
9 Sheep Creek Hydro LU PURPA Agmt
10 Sierra Pacific Power SF Mkt Tariff &WSPP
11 Snohomish County Public Utility Dist.SF Mkt Tariff &WSPP
12 Southern Company Energy SF Mkt Tariff &WSPP
13 Sovereign Energy IF Vol.No.10
14 Spokane,City of -Upriver Project LU PURPA Agmt
Total
FERC FORM NO.1 (ED.12-90)Page 326.7
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2000 I
(2)A Resubmission 04/30/2001 I
PU ACHA ED PU\All-H(Account 555)(continued)ncluding power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4,In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (!)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMagaWattHoura Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
6,94C 969,89E 969,895 1
20,000 572,00C 572,000 2
45E 58,41E 58,416 3
5,97A 301,522 301,522 4
85,33E 4,995,78E 4,995,785 5
10,400 10,400 6
25,07E 1,849,602 1,849,602 7
178,16E 4,197,234 4,197,234 8
7,842 660,48E 660,489 9
19,51E 3,156,12C 3,156,120 10
6,841 336,147 336,147 11
632,26E 49,271,04E 49,271,048 12
27,434 5,038,39E 5,038,396 13
71,11E 2,095,01E 2.095.019 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,845
FERC FORM NO.1 (ED.12-90)Page 327.7
Name of Respondent This Report is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2000rp.(2)A Resubmission 04/30/2001
PURCHASED POWER (Account 555)(Including power exchanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
IU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual De nand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Statoil Energy Trading SF Mkt Tariff &WSPP
2 Tacoma Power EX NWPP
3 Tacoma Power SF Mkt Tariff &WSPP
4 Tillamook County PUD SF Tillamook PUD
5 Tractabel Energy Mkt.SF Mkt Tariff &WSPP
6 TransAlta Energy Marketing SF Mkt Tariff &WSPP
7 TransAlta Energy Marketing IF Mkt Tariff &WSPP
8 TransAlta Energy Marketing EX Vol No.9 Sch D
9 TransCanada Power Corp.SF Mkt Tariff &WSPP
10 Turlock Irrigation District SF Mkt Tariff &WSPP
11 West Kootenay Power,Limited SF Mkt Tariff &WSPP
12 Williams Energy SF Mkt Tariff &WSPP
13 Wood Power Incorporated LU PURPA Agmt
14 J Aaron OS see footnotes
Total
FERC FORM NO.1 (ED.12-90)Page 326.8
Name of Respondent This Report Is:Date of Report Year of Report
Avista Cor .
(1)X An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001
PU acHASED POWEH(Account 555)(Continued)(Including power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis,enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMegaWattHolire Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
20,00C 598,50C 598,500 1
1,350 3,313 -507,180 -507.180 2
16,07E 1,620,50C 1,620.500 3
64E 81,54C 81,540 4
62,000 6,585,20C 6,585,200 5
214,23E 17,306,97E 17,306,979 6
868,69E 26,423,22E 26,423,226 7
74,200 74,200 8
32,235 2,641,92E 2,641,928 9
2,002 75,04C 75,040 10
1,006 26,60A 26,604 11
120,08E 10,376,416 10,376,415 12
988,62E 988,625 13
81,375 81,375 14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,84E
FERC FORM NO.1 (ED.12-90)Page 327.8
Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp(2)A Resubmission 04/30/2001
PU CHASED POWER (Account 565)ncluaing power excnanges)
1.Report all power purchases made during the year.Also report exchanges of electricity (i.e.,transactions involving a balancing of
debits and credits for energy,capacity,etc.)and any settlements for imbalanced exchanges.
2.Enter the name of the seller or other party in an exchange transaction in column (a).Do not abbreviate or truncate the name or use
acronyms.Explain in a footnote any ownership interest or affiliation the respondent has with the seller.
3.In column (b),enter a Statistical Classification Code based on the original contractual terms and conditions of the service as follows:
RQ -for requirements service.Requirements service is service which the supplier plans to provide on an ongoing basis (i.e.,the
supplier includes projects load for this service in its system resource planning).In addition,the reliability of requirement service must
be the same as,or second only to,the supplier's service to its own ultimate consumers.
LF -for long-term firm service."Long-term"means five years or longer and "firm"means that service cannot be interrupted for
economic reasons and is intended to remain reliable even under adverse conditions (e.g.,the supplier must attempt to buy emergency
energy from third parties to maintain deliveries of LF service).This category should not be used for long-term firm service firm service
which meets the definition of RQ service.For all transaction identified as LF,provide in a footnote the termination date of the contract
defined as the earliest date that either buyer or seller can unilaterally get out of the contract.
IF -for intermediate-term firm service.The same as LF service expect that "intermediate-term"means longer than one year but less
than five years.
SF -for short-term service.Use this category for all firm services,where the duration of each period of commitment for service is one
year or less.
LU -for long-term service from a designated generating unit."Long-term"means five years or longer.The availability and reliability of
service,aside from transmission constraints,must match the availability and reliability of the designated unit.
lU -for intermediate-term service from a designated generating unit.The same as LU service expect that "intermediate-term"means
longer than one year but less than five years.
EX -For exchanges of electricity.Use this category for transactions involving a balancing of debits and credits for energy,capacity,etc.
and any settlements for imbalanced exchanges.
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
non-firm service regardless of the Length of the contract and service from designated units of Less than one year.Describe the nature
of the service in a footnote for each adjustment.
Line Name of Company or Public Authority Statistical FERC Rate Average Actual Demand (MW)
Classifi-Schedule or Monthly Billing Average AverageNo.(Footnote Affiliations)cation Tariff Number Demand (MW)Monthly NCP Demand Monthly CP Demand
(a)(b)(c)(d)(e)(f)
1 Vaagen Bros lumber SF PURPA Agmt
2 Clearwater Forest OS see footnotes
3 Three Rivers Lumber OS see footnotes
4 Washington State Univ OS see footnotes
5 Jim White LU PURPA Agmt
6 Avista Corporation-Transmission SF
7 Other -Inadvertent Interchange EX
8
9
10
11
12
13
14
Total
FERC FORM NO.1 (ED.12-90)Page 326.9
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)OX An Original (Mo,Da,Yr)Dec.31,2000rp(2)A Resubmission 04/30/2001
PU acHA ED Pt.)WEW(Account 555)(continued)ncluding power exchanges)
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
4.In column (c),identify the FERC Rate Schedule Number or Tariff,or,for non-FERC jurisdictional sellers,include an appropriate
designation for the contract.On separate lines,list all FERC rate schedules,tariffs or contract designations under which service,as
identified in column (b),is provided.
5.For requirements RQ purchases and any type of service involving demand charges imposed on a monnthly (or longer)basis.enter
the monthly average billing demand in column (d),the average monthly non-coincident peak (NCP)demand in column (e),and the
average monthly coincident peak (CP)demand in column (f).For all other types of service,enter NA in columns (d),(e)and (f).Monthly
NCP demand is the maximum metered hourly (60-minute integration)demand in a month.Monthly CP demand is the metered demand
during the hour (60-minute integration)in which the supplier's system reaches its monthly peak.Demand reported in columns (e)and (f)
must be in megawatts.Footnote any demand not stated on a megawatt basis and explain.
6.Report in column (g)the megawatthours shown on bills rendered to the respondent.Report in columns (h)and (i)the megawatthours
of power exchanges received and delivered,used as the basis for settlement.Do not report net exchange.
7.Report demand charges in column (j),energy charges in column (k),and the total of any other types of charges,including
out-of-period adjustments,in column (I).Explain in a footnote all components of the amount shown in column (I).Report in column (m)
the total charge shown on bills received as settlement by the respondent.For power exchanges,report in column (m)the settlement
amount for the net receipt of energy.If more energy was delivered than received,enter a negative amount.If the settlement amount (I)
include credits or charges other than incremental generation expenses,or (2)excludes certain credits or charges covered by the
agreement,provide an explanatory footnote.
8.The data in column (g)through (m)must be totalled on the last line of the schedule.The total amount in column (g)must be
reported as Purchases on Page 401,line 10.The total amount in column (h)must be reported as Exchange Received on Page 401,
line 12.The total amount in column (i)must be reported as Exchange Delivered on Page 401,line 13.
9.Footnote entries as required and provide explanations following all required data.
POWER EXCHANGES COST/SETTLEMENT OF POWERMagaWattHolirs Line
Purchased MegaWatt Hours MegaWatt Hours Demand Charges Energy Charges Other Charges Total (j+k+l)No.
Received Delivered ($)($)($)of Settlement ($)
(g)(h)(i)(j)(k)(I)(m)
24E 58,286 58,285 1
17,750 17,750 2
43,750 43,750 3
73,409 73,409 4
1,400 101,072 101,073 5
1,724,151 1,724,151 6
1,053 7
8
9
10
11
12
13
14
17,628,834 1,412,647 1,343,039 2,925,236 1,048,950,643 20,598,966 1,072,474,84E
FERC FORM NO.1 (ED.12-90)Page 327.9
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2000rp(2)A Resubmission 04/30/2001
i HANSMldsloN Ol-ELEC I HIGl I V I-OH ol HE AS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistical
(Company of Public Authority)(Company of PublicAuthority)(Company of Public Authority)Classifi-No.(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Avista Energy Montana Power Company Chelan Public Utility District OS
2 Avista Energy Chelan Public Utility District Avista Energy SF
3 Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration LF
4 Bonneville Power Administration Bonneville Power Administration Bonneville Power Administration LF
5 Bonneville Power Administration Idaho Power Company Bonneville Power Administration OS
6 Bonneville Power Administration Bonneville Power Administration Idaho Power Company OS
7 Bonneville Power Administration Bonneville Power Administration Idaho Power Company SF
8 Cogentrix Energy Power Marketing Avista Corp.Cogentrix Energy Power Marketing LF
9 Constellation Power Source Montana Power Company Grant County Public Utility Dist OS
10 Constellation Power Source Idaho Power Company Bonneville Power Administration SF
11 Grant County Public Utility District Grant County Public Utility Dist Grant County Public Utility Dist LF
12 Idaho County Light &Power Chelan County Public Utility Dist idaho County Power and Light LF
13 Idaho Power Company Portland General Electric Idaho Power Company OS
14 Idaho Power Company Puget Sound Energy Idaho Power Company OS
15 Idaho Power Company Snohomish County Public Utility t Idaho Power Company OS
16 Idaho Power Company Montana Power Company Idaho Power Company OS
17 Idaho Power Company Bonneville Power Administration idaho Power Company OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328
Name of Respondent This Report Is:Date of Repod Year of Report
Avista Corp.(1)QX An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Cóntinued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery 'Billing TRANSFER OF ENERGY LineScheduleof(Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received Delivered(e)(f)(g)(h)(i)(j)
FERC Elc Trf,23,314 23.314 1
FERC Elc Trf,518,923 518,923 2
FERC No.Various Various 1,407,141 1,407,141 3
??Various Various 4
FERC Elc Trf,30.433 30.433
FERC Elc Trf,35,148 35.14E 6
FERC Eic Trf,145 16,919 16,91E 7
FERC Elc Trf,Benewah Bell Substation 1,076,900 1,076,90C 8
FERC Elc Trf,6,308 6,30E 9
FERC Elc Trf,25 3,273 3,272 10
FERC No.Larson Substation Round Lk Coulee City 25 96,261 96,261 11
FERC Elc Trf,Wanapum Switchyard Cottonwood,ID 1 6,552 6,552 12
FERC Elc Trf,118 11E 13
FERC Elc Trf,14,942 14.942 14
FERC Elc Trf,25 2E 15
FERC Elc Trf,4,592 4,592 16
FERC Elc Trf,11,452 11,452 17
1,164 4,762,473 4,762,472
FERC FORM NO.1 (ED.12-90)Page 329
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31 2000rp.(2)A Resubmission 04/30/2001 '
TRANSMISSION OF ELECTRICITY FOH OT HERS (Account 456)(Continued)(including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in colurnn
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMlŠSIC N OF ELECTRICITY FOR OTHERG
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+l+m)No.
(k)(I)(m)(n)
46,628 46,628 1
782,100 782,100 2
6,153,872 6,153,872 3
1,503,796 1,503,796 4
60,866 60,866 5
75,240 75,240 6
203,000 203,000 7
1,615,350 1.615.350 8
13,800 13,800 9
35,000 35,000 10
30,747 30,747 11
12,600 6,839 4,338 23,777 12
236 236 13
3,493 3,493 14
63 63 15
10,509 10.509 16
18,272 18.272 17
9,739,191 2,347,708 1,644,005 13,730,904
FERC FORM NO.1 (ED.12-90)Page 330
This Page Intentionally Left Blank
Narne of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)DX An Original (Mo,Da,Yr)Dec.31 2000rp.(2)A Resubmission 04/30/2001 '
TRANSMI3SION OF ELECTillÓlfV POROTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistica
No (Company of Public Authority)(Company of Public Authority)I (Company of Public Authority)Classifi-
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Idaho Power Company Tacoma Power Idaho Power Company OS
2 Idaho Power Company Chelan County Public Utility Dist Idaho Power Company OS
3 Idaho Power Company Grant County Public Utility Dist Idaho Power Company OS
4 ldaho Power Company Montana Power Company Mid Columbia ISF
5 Idaho Power Company Mid Columbia Idaho Power Company SF
6 Idaho Power Company Idaho Power Company Bonneville Power Company OS
7 Idaho Power Company Idaho Power Company Grant County Public Utility Dist OS
8 Idaho Power Company Idaho Power Company Tacoma City Light OS
9 Idaho Power Company Idaho Power Company Chelan County Public Utility Dis OS
10 Idaho Power Company Idaho Power Company Bonneville Power Company SF
11 Kootenai Electric Cooperative Bonneville Power Administration Kootenai Power Company SF
12 Montana Power Company Idaho Power Company Montana Power Compnay OS
13 Montana Power Company Idaho Power Company Montana Power Company SF
14 Montana Power Company Montana Power Company Idaho Power Company SF
15 Pacific Power and Light Company N/A N/A LF
16 PacifiCorp Montana Power Company Pacificorp OS
17 PacifiCorp idaho Power Company Pacificorp OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.1
Name of Respondent This Report is.Date of Report Year of Report
Avista Corp.(1)QX An Original (Mo,Da,Yr)Dec.31 2000
(2)A Resubmission 04/30/2001
i WANSMlssleid DE E C I Hicl I V I-UH 01HEÑS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which sentice,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate |Point of Receipt 'Point of Delivery Billing TRANSFER OF ENERGY LineScheduleof(Subsatation or Other (Substation or Other Demand MegaWatt Hours MegaWatt Hours NoTariffNumberDesignation)Designation)(MW)Received Delivered(e)(f)(g)(h)(i)(j)i
FERC Elc Trf,50 5C 1
FERC Elc Trf,2,947 2,947 2
FERC Elc Trf,3,995 3,999 3
IFERCElcTrf,135 122,495 122,496;4
FERC Elc Trf,200 210,546 210,54E 5
FERC Elc Trf,866 86E 6
FERC Elc Trf,2,660 2,66C 7
FERC Elc Trf,35 3E 8
FERC Elc Trf.3.600 3,60C 9
FERC Elc Trf,114 84,616 84,61E 10
FERC Elc Trf,10 87,654 87,654 11
FERC Elc Trf,390 39C 12
FERC Elc Trf,30 4,392 4,392 13
FERC Elc Trf,30 4,392 4,399 14
FERC No.15
FERC Elc Trf,70,178 70,17E 16
FERC Elc Trf,884 884 17
1,164 4,762,473 4,762,472
FERC FORM NO.1 (ED.12-90)Page 329.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)QX An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TRANSMlSSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSION OF ELECTRICITY FOR OTHERS
Demand Charges |Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+i+m)No
(k)(I)(m)(n)
100 100 1
37,618 37,618 2
8,253 8,253 3
378,000 378,000 4
796,800 796,800 5
1,732 1,732 6
5,320 5,320 7
70 70 8
7,200 7,200 9
159,600 159,600 10
168,000 21,456 12,180 201,636 11
975 975 12
42,000 42,000 13
42,000 42,000 14
9,372 9,372 15
141,056 141,056 16
1,768 1,768 17
9,739,191 2,347,708 1,644,005 13.730,904
FERC FORM NO.1 (ED.12-90)Page 330.1
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31,2000rp(2)A Resubmission 04/30/2001
TRANSMI3SION OF ELECTRICITY FOR OTHE RS (Account 456)(including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c)
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistical
No (Company of Public Authority)(Company of Public Authority)|(Company of PublicAuthority)Classifi
(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 PacifiCorp PacifiCorp Montana Power Company OS
2 PacifiCorp PacifiCorp PacifiCorp LF
3 PPL Montana Grant County Public Utility Dist Montana Power Company OS
4 PPL Montana Mid Columbia Montana Power Company OS
5 PPL Montana Montana Power Company Idaho Power Company OS
6 PPL Montana Montana Power Company Grant County Public Utility Dist OS
7 PPL Montana Montana Power Company Puget Sound Energy OS
8 PPL Montana Montana Power Company Bonneville Power Adminstration OS
9 Powerex Bonneville Power Adminstration Idaho power Company OS
10 Powerex Bonneville Power Adminstration Bonneville Power Adminstration SF
11 Powerex Bonneville Power Adminstration Clearwater Power Compnay LF
12 Powerex Bonneville Power Adminstration Clearwater Power Compnay SF
13 Puget Sound Energy Montana Power Company Puget Sound Energy OS
14 Puget Sound Energy Bonneville Power Adminstration Puget Sound Energy OS
15 Puget Sound Energy Puget Sound Energy Montana Power Company OS
16 Puget Sound Energy Puget Sound Energy Idaho Power Company OS
17 Seattle City Light idaho Power Company Seattle City Light OS
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.2
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
TRANSMISSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)(including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Pointof Delivery Billing TRANSFER OF ENERGY LineScheduleof(Subsatation or Other (Substation or Other Demand MegaWatt Hours |MegaWatt Hours No.Tariff Number Designation)Designation)(MW)Received I Delivered(e)(f)(g)(h)(i)(j)
FERC Elc Trf,64,771 64,771 1
FERC No.182 Lolo-Walla Walla Dry Gultch 115/60 KV 20 68,873 68,872;2
FERC Elc Trf,933 932 3
FERC Elc Trf,12,830 12,83C 4
FERC Elc Trf,35 35 5
FERCElcTd.70 7C 6
FERC Elc Trf,100 10C 7
FERC Elc Trf,1,400 1,40C 8
FERC Elc Trf,4,649 4,64E 9
FERC Elc Trf,23 34,968 34,96E 10
FERC Elc Trf,11 11 11
FERC Elc Trf,Various Clearwater System 12 69,974 69,974 12
FERC Elc Trf,11,081 11,081 13
FERC Elc Trf,6,173 6,172 14
FERCElcTd,35 36 15
FERCElcTd,45 4E 16
FERC Elc Trf,1,956 1,95E 17
1,164 4,762,473 4,762,472
FERC FORM NO.1 (ED.12-90)Page 329.2
Name of Respondent This Re ort Is:Date of Report Year of Report
Avista Cor (1)X An Original (Mo,Da,Yr)Dec.31 2000
(2)A Resubmission 04/30/2001
TRANSMISSION OF ELECl HICI I Ý EØH¯ÖTHERS(Account 456)(Continued)(including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSICN OF ELECTRICITY FOR OTHERO
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+l+m)No.
(k)(I)(m)(n)
128,842 128,842 1
242,017 242,017 2
1,866 1,866 3
25,660 25,660 4
88 88 5
140 140 6
200 200 7
2,800 2,800 8
11,410 11,410 9
52,300 52,300 10
22 22 11
152,600 20,204 21,528 194,332 12
22,162 22 162 13
6,368 6,368 14
70 70 15
90 90 16
3,912 3,912 17
9,739,191 2,347,708 1,644,005 13,730,904
FERC FORM NO.1 (ED.12-90)Page 330.2
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)QX An Original (Mo,Da,Yr)Dec.31 2000rp(2)A Resubmission 04/30/2001 '
TRANSMlàSION OF ELECTRICITY ËOR OTHE RS (Account 456)(Including transactions referred to as 'wheeling')
1.Report all transmission of electricity,i.e.,wheeling,provided for other electric utilities,cooperatives,municipalities,other public
authorities,qualifying facilities,non-traditional utility suppliers and ultimate customers.
2.Use a separate line of data for each distinct type of transmission service involving the entities listed in column (a),(b)and (c).
3.Report in column (a)the company or public authority that paid for the transmission service.Report in column (b)the company or
public authority that the energy was received from and in column (c)the company or public authority that the energy was delivered to.
Provide the full name of each company or public authority.Do not abbreviate or truncate name or use acronyms.Explain in a footnote
any ownership interest in or affiliation the respondent has with the entities listed in columns (a),(b)or (c)
4.In column(d)enter a Statistical Classification code based on the original contractual terms and conditions of the service as follows:
LF -for Long-term firm transmission service."Long-term"means one year or longer and "firm"means that service cannot be
interrupted for economic reasons and is intended to remain reliable even under adverse conditions.For all transactions identified as
LF,provide in a footnote the termination date of the contract defined as the earliest date that either buyer or seller can unilaterally get
out of the contract.
SF -for short-term firm transmission service.Use this category for all firm services,where the duration of each period of commitment
for service is less than one year.
Line Payment By Energy Received From Energy Delivered To Statistica
(Company of Public Authority)(Company of PublicAuthority)(Company of Public Authority)Classifi-No.(Footnote Affiliation)(Footnote Affiliation)(Footnote Affiliation)cation
(a)(b)(c)(d)
1 Seattle City Light Bonneville Power Administration Seattle City Light OS
2 Seattle City Light Bonneville Power Administration Seattle City Light SF
3 Seattle City Light Seattle City Light Seattle City Light LF
4 Southern Company Energy Mkt Bonneville Power Adminstration Idaho Power Company OS
5 Southern Company Energy Mkt Idaho Power Company Bonneville Power Adminstration OS
6 Southern Company Energy Mkt Montana Power Company Chelan County Public Utility Dis OS
7 Southern Company Energy Mkt Grant County Public Utility Dist idaho Power Company OS
8 City of Spokane City of Spokane Puget Sound Power &Light Company LF
9 Spokane Tribe of Indians Bonneville Power Administration Spokane IndianTribes LF
10 Tacoma City Light Tacoma City Light Tacoma City Light LF
11 US Bureau of Reclamation Bonneville Power Administration East Greenacres LF
12 US Bureau of Reclamation Bonneville Power Administration Consolidated Irrigation District LF
13 Vaagen Brothers Lumber Company Vaagen Brothers Lumber Company Idaho Power Company LF
14 Various Various Various OS
15
16
17
TOTAL
FERC FORM NO.1 (ED.12-90)Page 328.3
Ñame of Respondent This Re ort Is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
TRANSMISSION OF EŒCTRICI I Ý FOH OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
OS -for other service.Use this category only for those services which cannot be placed in the above-defined categories,such as all
nonfirm service regardless of the length of the contract and service from,designated units of less than one year.Describe the nature of
the service in a footnote for each adjustment.
AD -for out-of-period adjustment.Use this code for any accounting adjustments or "true-ups"for service provided in prior reporting
years.Provide an explanation in a footnote for each adjustment.
5.In column (e),identify the FERC Rate Schedule or Tariff Number,On separate lines,list all FERC rate schedules or contract
designations under which service,as identified in column (d),is provided.
6.Report receipt and delivery locations for all single contract path,"point to point"transmission service.In column (f),report the
designation for the substation,or other appropriate identification for where energy was received as specified in the contract.In column
(g)report the designation for the substation,or other appropriate identification for where energy was delivered as specified in the
contract.
7.Report in column (h)the number of megawatts of billing demand that is specified in the firm transmission service contract.Demand
reported in column (h)must be in megawatts.Footnote any demand not stated on a megawatts basis and explain.
FERC Rate Point of Receipt Point of Delivery Billing TRANSFER OF ENERGY LineScheduleof(Subsatation or Other (Substation or Other Demand MegaWatt Hours i MegaWatt Hours NoTariffNumberDesignation)Designation)(MW)Received Delivered(e)(f)(g)(h)(i)(j)
FERC Elc Trf,200 20C '
FERC Elc Trf,240 4,420 4,42C 2
FERC No.164 Main Canal/SmmrFalls Bell Sbstn-BPA cnnct 58 223,233 223,232 3
FERC Elc Trf,4,160 4,16C 4
FERC Elc Trf,400 40C 5
Chelan County 1,200 1,20C 6
FERC Elc Trf,60 6C 7
FERC No.Sunset Trans.Line Westside Substation 23 137,936 137,936 8
FERC No.Westside Substation Little Falls Substa.2 2,323 2,322 9
FERC No.Main Canal/SmmrFalls Bell Sbstn-BPA cnnct 58 223,233 223,232 10
FERC No.90.2 Bell Substation E Greenacres irrgtn 3 3,253 3,252 11
Rate Sch.#62 Bell Substation Consolidated Irrgtn 6 5,456 5,45E 12
FERC No.Colville Substation LoLo-Oxbow 230kv 4 26,694 26,694 13
FERC Elc Trf,14
15
16
17
1,164 4,762,473 4,762,472
FERC FORM NO.1 (ED.12-90)Page 329.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co .
(1)X An Original (Mo,Da,Yr)Dec.31 2000rp(2)A Resubmission 04/30/2001
TRANSMlSSION OF ELECTRICITY FOR OTHERS (Account 456)(Continued)(Including transactions reffered to as 'wheeling')
8.Report in column (i)and (j)the total megawatthours received and delivered.
9.In column (k)through (n),report the revenue amounts as shown on bills or vouchers.In column (k),provide revenues from demand
charges related to the billing demand reported in column (h).In column (I),provide revenues from energy charges related to the
amount of energy transferred.In column (m),provide the total revenues from all other charges on bills or vouchers rendered,including
out of period adjustments.Explain in a footnote all components of the amount shown in column (m).Report in column (n)the total
charge shown on bills rendered to the entity Listed in column (a).If no monetary settlement was made,enter zero (11011)in column
(n).Provide a footnote explaining the nature of the non-monetary settlement,including the amount and type of energy or service
rendered.
10.Provide total amounts in column (i)through (n)as the last Line.Enter "TOTAL"in column (a)as the Last Line.The total amounts
in columns (i)and (j)must be reported as Transmission Received and Delivered on Page 401,Lines 16 and 17,respectively.
11.Footnote entries and provide explanations following all required data.
REVENUE FROM TRANSMISSICN OF ELECTRICITY FOR OTHERO
Demand Charges Energy Charges (Other Charges)Total Revenues ($)Line
($)($)($)(k+l+m)No
(k)(I)(m)(n)
400 400 1
30,988 30,988 2
102,780 102,780 3
16,640 16,640 4
800 800 5
2,400 2,400 6
150 150 7
127,506 32,088 159,594 8
20,528 20,528 9
102,780 102,780 10
29,235 29,235 11
7,250 7.250 12
67,488 26,640 20,067 114.195 13
40,636 40,636 14
15
16
17
9,739,191 2,347,708 1,644,005 13,730,904
FERC FORM NO.1 (ED.12-90)Page 330.3
This Page Intentionally Left Blank
Name of Respondent This R ort IS:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.Dec.31,(2)A Resubmission 04/30/2001
TRANSlu ISSION OF ELECTRICITY BY OTHEHS (Account 565)(Including transactions referred to as "wheeling")
1.Report all transmission,i.e.,wheeling of electricity provided to respondent by other electric utilities,cooperatives,municipalities,or
other public authorities during the year.
2.In column (a)report each company or public authority that provide transmission service.Provide the full name of the company;
abbreviate if necessary,but do not truncate name or use acronyms.Explain in a footnote any ownership interest in or affiliation with the
transmission service provider.
3.Provide in column (a)subheadings and classify transmission service purchased form other utilities as:"Delivered Power to
Wheeler"or "Received Power from Wheeler."
4.Report in columns (b)and (c)the total Megawatthours received and delivered by the provider of the transmission service.
5.In columns (d)through (g),report expenses as shown on bills or vouchers rendered to the respondent.In column (d),provide
demand charges.In column (e),provide energy charges related to the amount of energy transferred.In column (f),provide the total of
all other charges on bills or vouchers rendered to the respondent,including any out of period adjustments.Explain in a footnote all
components of the amount shown in column (f).Report in column (9)the total charge shown on bills rendered to the respondent if no
monetary settlement was made,enter zero ("0")column (g).Provide a footnote explaining the nature of the non-monetary settlement.
including the amount and type of energy or service rendered.
6.Enter "TOTAL"in column (a)as the last Line.Provide a total amount in columns (b)through (g)as the last Line.Energy provided by
the respondent for the wheeler's transmission tosses should be reported on the Electric Energy Account,Page 401.If the respondent
received power from the wheeler,energy provided to account for Losses should be reported on Line 19.Transmission By Others
Losses,on Page 401.Otherwise,Losses should be reported on line 27,Total Energy Losses,Page 401.
7.Footnote entries and provide explanations following all required data.
Line Name of Company or Public TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
No.Authority (Footnote Affiliations)Magawatt-Magawatt-Demand Energy Uther Total Cost ofhourshoursChargesChargesChargesTransssionReceivedDelivered($)($)($)(a)(b)(c)(d)(e)(f)(
1 Bonneville Power Admin 3,360 3,360
2 Bonneville Power Admin 1,177,704 1,177,704
3 Bonneville Power Admin 3,206,500 3,206,500
4 Bonneville Power Admin 545,160 545,160
5 Bonneville Power Admin 14,550 14,550
6 Bonneville Power Admin 925,290 925,290
7 Bonneville Power Admin 1,007,839 1,007,839
8 Bonneville Power Admin 2,075,487 2,075,487
9 Bonneville Power Admin 7,116 7,116 18,073 -114 17 959
10 Bonneville Power Admin 1,596 1,596 4,054 4 054
11 Bonneville Power Admin 10,219 10,219 504,000 25,752 19,849 549 601
12 Bonneville Power Admin 8,300 8,300 20,914 20 914
13 Benton County PUD 2,310 2,310 3,262 3,262
14 Benton County PUD 100 100 150 150
15 Enron Power Marketing 4,907 4,907 7,360 11,765 19.125
16 Franklin PUD 459 459 685 685
TOTAL 149,131 149,131 6,603,014 444,821 4,027,130 11,074,965
FERC FORM NO.1 (ED.12-90)Page 332
Name of Respondent This Report Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
TRANSiv ISSION OF ELECTRICITY BY OTHERS (Account 565)(Including transactions referred to as "wheeling")
1.Report all transmission,i.e.,wheeling of electricity provided to respondent by other electric utilities,cooperatives,municipalities,or
other public authorities during the year.
2.In column (a)report each company or public authority that provide transmission service.Provide the full name of the company,
abbreviate if necessary,but do not truncate name or use acronyms.Explain in a footnote any ownership interest in or affiliation with the
transmission service provider.
3.Provide in column (a)subheadings and classify transmission service purchased form other utilities as:"Delivered Power to
Wheeler"or "Received Power from Wheeler."
4.Report in columns (b)and (c)the total Megawatthours received and delivered by the provider of the transmission service.
5.In columns (d)through (g),report expenses as shown on bills or vouchers rendered to the respondent.In column (d),provide
demand charges.In column (e),provide energy charges related to the amount of energy transferred.In column (f),provide the total of
all other charges on bills or vouchers rendered to the respondent,including any out of period adjustments.Explain in a footnote all
components of the amount shown in column (f).Report in column (9)the total charge shown on bills rendered to the respondent.If no
monetary settlement was made,enter zero ("0")column (g).Provide a footnote explaining the nature of the non-monetary settlement,
including the amount and type of energy or service rendered.
6.Enter "TOTAL"in column (a)as the last Line.Provide a total amount in columns (b)through (g)as the last Line.Energy provided by
the respondent for the wheeler's transmission tosses should be reported on the Electric Energy Account,Page 401.If the respondent
received power from the wheeler,energy provided to account for Losses should be reported on Line 19.Transmission By Others
Losses,on Page 401.Otherwise,Losses should be reported on line 27,Total Energy Losses,Page 401.
7.Footnote entries and provide explanations following all required data.
Line Name of Company or Public TRANSFER OF ENERGY EXPENSES FOR TRANSMISSION OF ELECTRICITY BY OTHERS
No.Authority (Footnote Affiliations)Magawatt-Magawatt-Demand Energy Uther Total Cost of
liours hours Charges Charges Charges Trans issionReceivedDelivered($)($)($)
(a)(b)(c)(d)(e)(f)g
1 Franklin PUD 40 40 60 60
2 Kaiser Aluminum 77,000 77,000
I
3 Kootenai Electric Coop 32,112 32,112
|
4 Montana Power Company 34,400 34,400 25,268 162,128 -6,933 180,463
5 Portland General Elec 2,745 2,745 6,119 1,768 7,887
6 Portland General Elec 2,745 2,745 4,218 4,218
7 Portland General Elec 1,017,360 1,017,360
8 Puget Sound Energy 9,024 9,024 54,142 54,142
9 Richland,City of 2,252 2,252 2,845 2,845
10 Richland,City of 40 40 60 60
11 Snohomish PUD 51,123 51,123 101,154 -7,821 93,333
12 Snohomish PUD 11,755 11,755 34,121 34,121
13 Tacoma City Light -276 -276
14 TOTAL 149,131 149,131 6,603,014 444,821 4,027,130 11,074,965
15
16
TOTAL 149,131 149,131 6,603,014 444,821 4,027,130 11,074,965
FERC FORM NO.1 (ED.12-90)Page 332.1
Name of Respondent This ort Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec 31 2000(2)A Resubmission 04/30/2001 '
MISCELLANEOUS GENERAL EXPENSES (Account 930.2)(ELECTRIC)
Line Description AmountNo.(a)(b)
1 Industry Association Dues 135,510
2 Nuclear Power Research Expenses
3 Other Experimental and General Research Expenses 42,345
4 Pub &Dist Info to Stkhldrs...expn servicing outstanding Securities 940.960
5 Oth Expn >=5,000 show purpose,recipient,amount.Group if <$5,000
6
7 Director Fees and Expenses
8 Erik J.Anderson 167
9 Kristianne Blake 15,765
10 David A.Clack 32,312
11 Sarah M.R.Jewell 23,896
12 John F.Kelly 23,992
13 Jessie Knight 20,094
14 Eugene W.Meyer 43,384
15 Bobby Schmidt 25,011
16 Larry A.Stanley 37,497
17 R.John Taylor 31,346
18 Dan Zaloudek 29,795
19
20 Community Relations
21 Labor 377,708
22 215 Items under $5,000 125,990
23 Anderson-Mraz-Design 5,991
24 Community Colleges of Spokane 24.553
25 Gonzaga &Whitworth Colleges 18,824
26 University of Idaho 20,461
27 Washington State University 10,230
28 Eastern Washington University 8,184
29 University of Montana Foundation 5,320
30
31 Educational -Informational
32 Labor 552,084
33 86 Items under $5,000 105,440
34 General Physics 77,097
35 Xerox Corporation 18,211
36
37 Other Miscellaneous General Expenses
38 Labor 434,111
39 3 Items under $5,000 138
40 Jobs Plus 12,276
41 Spokane Tribe 24,450
42 Spokane Regional Business Center 22,588
43 Focus 21 12 276
44 Valley Vision 2001 12,276
45
46 TOTAL 3,270,282
FERC FORM NO.1 (ED.12-94)Page 335
Ñame of Respondent This Re ort Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)¯A Resubmission 04/30/2001
DEPRECIATION AND AMORTlZATION OF ELECTRIC PLANT (Account 403,404,405)
(Except amortization of aquisition adjustments)
1.Report in Section A for the year the amounts for:(a)Depreciation Expense (Account 403);(b)Amortization of Limited-Term Electric
Plant (Account 404);and (c)Amortization of Other Electric Plant (Account 405).
2.Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405).State the basis used
to compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3.Report all available information called for in Section C every fifth year beginning with report year 1971,reporting annually only
changes to columns (c)through (g)from the complete report of the preceding year.
LJnless composite depreciation accounting for total depreciable plant is followed,list numerically in column (a)each plant subaccount,
account or functional classification,as appropriate,to which a rate is applied.Identify at the bottom of Section C the type of plant
included in any sub-account used.
In column (b)report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and
showing composite total.Indicate at the bottom of section C the manner in which column balances are obtained.If average balances,
state the method of averaging used.
For columns (c),(d),and (e)report available information for each plant subaccount,account or functional classification Listed in column
(a).If plant mortality studies are prepared to assist in estimating average service Lives,show in column (f)the type mortality curve
selected as most appropriate for the account and in column (g),if available,the weighted average remaining life of surviving plant.If
composite depreciation accounting is used,report available information called for in columns (b)through (g)on this basis.
4.If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates,state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A.Summary of Depreciation and Amortization Charges
Line IJepreciation Amortization of Amortization otFunctionalClassificationExpenseLimitedTermElec-Other Electric TotalNo(Account 403)tric Plant (Acc 404)Plant (Acc 405)
(a)(b)(c)(d)(e)
1 Intangible Plant 2,326,316 2,326,316
2 Steam Production Plant 11,734,507 11,734,507
3 Nuclear Production Plant
4 Hydraulic Production Plant-Conventional 3,785,175 3,785,175
5 Hydraulic Production Plant-Pumped Storage
6 Other Production Plant 447,407 7,146,438 7,593,845
7 Transmission Plant 6,795,748 6,795,748
8 Distribution Plant 14,451,005 14,451,005
9 General Plant 1,447,805 1,447,805
10 Common Plant-Electric 2,734,074 2,734,074
11 TOTAL 41,395,721 2,326,316 7,146,438 50,868,475
B.Basis for Amortiza ion Charges
1.Amortization of Limited -Term Electric Plant -Account 404 includes:
(a)$4,200 amortization of limited term electric plant is based upon the operating portion of the Noxon Rapids Licensed Project #2075 which ends
5/1/2005
(b)$325,562 amortization of Noxon and Cabinet Reliecense over 45 years
(c)$12,191 amortization of contribution for construction of Sandcreek Substation
(d)$9,624 amortization of Misc.Intang¡ble Electric Plant pursuant to FERC order dated 6/16/1986,Docket #EC86-17-000 relating to Company's
contribution to the construction of the Sand Dunes-Taunton 115kv Transmission line in the Grant County,WA in 1986
(e)$1,371,764 amortization of software
(e)602,975 allocated portion of Amortization Leasehold Improvements from common plant.
2.Account 405 -Reflects amortization of the investment in settlement exchange power for WNP #3.
FERC FORM NO.1 (ED.12-88)Page 336
Name of Respondent This Re ort Is:Date of Ret Year of Report
Avista Corp.(1)An Original (Mo,Da,Yrj Dec.31,2000
(2)A Resubmission 04/30/2001
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable Estimated Net Applied i Mortality i Average
No.Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining(In Thousands)Life (Percent)(Percent)Type Life(a)(b)(c)(d)(e)(t)(q)
12 STEAM PLANT
13 Colstrip No.3
14 311 50,439
15 312 71,097
16 314 16,441
17 315 8,070
18 316 8,573
19 Subtotal 154,620
20
21 Colstrip No.4
22 311 48,724
23 312 43,480
24 314 14,065
25 315 5,411
26 316 3,966
27 Subtotal 115,646
28
29 Kettle Falls
30 310 148
31 311 23,892
32 312 39,504
33 314 13,385
34 315 10,258
35 316 2,416
36 Subtotal 89,603
37
38 HYDRO PLANT
39 Cabinet Gorge
40 330 7,149
41 331 9,076
42 332 18,609
43 333 20,725
44 334 5,024
45 335 2,375
46 336 1,099
47 Subtotal 64,057
48
49 Noxon Rapids
50 330 29,424
FERC FORM NO.1 (ED.12-95)Page 337
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable t-stimated Net Applied Mortality Average
No.Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(in Thousands)Life (Percent)(Percent)Type Life(a)(b)(c)(d)(e)(t)(q)
12 331 11,028
13 332 30,101
14 333 30,679
15 334 6,932
16 335 1,993
17 336 208
18 Subtotal 110,365
19
20 Post Falls
21 330 2,732
22 331 615
23 332 4,055
24 333 2,215
25 334 846
26 335 94
27 Subtotal 10,557
28
29 Long Lake
30 330 418
31 331 1,605
32 332 16,446
33 333 8,688
34 334 2,605
35 335 355
36 Subtotal 30,117
37
38 Little Falls
39 330 4,217
40 331 904
41 332 3,819
42 333 2,984
43 334 1,543
44 335 137
45 Subtotal 13,604
46
47 Upper Falls
48 330 64
49 331 457
50 332 2,104
FERC FORM NO.1 (ED.12-95)Page 337.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable 'Estimated Net Applied Mortality Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining(In Thousands)Life (Percent)(Percent)Type Life(a)(b)(c)(d)(e)(t)(q)
12 333 1,090
13 334 594
14 335 107
15 Subtotal 4,416
16
17 Nine Miles
18 330 11
19 331 3,921
20 332 11,809
21 333 9,446
22 334 2,573
23 335 238
24 336 625
25 Subtotal 28,623
26
27 Centralia-Skookumchuck
28331 51
29 332 3
30 333 434
31 334 91
32 Subtotal 579
33
34 Monroe Street
35 331 8,153
36 332 8,045
37 333 11,018
38 334 1,540
39 335 20
40336 50
41 Subtotal 28,826
42
43 OTHER PRODUCTION
44 Northeast Turbine
45 341 257
46 342 1,118
47 343 6,486
48 344 2,595
49 345 334
50 346 241
FERC FORM NO.1 (ED.12-95)Page 337.2
Nari of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001 '
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable Estimated Net Applied Mortality Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(In Thousands)Life (Percent)(Percent)Type Life(a)(b)(c)(d)(e)(t)(q)
12 Subtotal 11,031
13
14 Other Generation
15 340 1
16 344 944
17 345 51
18 Subtotal 996
19
20 Rathdrum Leasehold Imp
21 343 91
22 344 602
23 345 73
24 Subtotal 766
25
26 TRANSMISSION PLANT
27 350 9,465
28 352 8,633
29 353 103,768
30 354 17,043
31 355 72,357
32 356 62,674
33 357 559
34 358 1,318
35 359 1,814
36 Subtotal 277,631
37
38 DISTRIBUTION PLANT
39 361 9,158
40 362 62,733
41 364 138,033
42 365 95,318
43 366 41,733
44 367 72,931
45 368 113,206
46 369 75,270
47 370 23,087
48 373 9,515
49 373.4 7,479
50 373.49 516
FERC FORM NO.1 (ED.12-95)Page 337.3
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C.Factors Used in Estimating Depreciation Charges
Line Depreciable Estimated i Net Applied 'Mortality Average
No Account No.Plant Base Avg.Service Salvage Depr.rates Curve Remaining
(In Thousands)Life (Percent)(Percent)Type Life
(a)(b)(c)(d)(e)(t)(q)
12 Subtotal 648,979
13
14 GENERAL PLANT
15 390.1 1,650
16 391.1 15
17 393 99
18 394 2,673
19 395 2,799
20 397 17,024
21 398 2
22 Subtotal 24,262
23
24 MISC POWER
25 392 974
26 396 1,439
27 Subtotal 2,413
28
29 TOTAL COMPANY 1,617,091
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
FERC FORM NO.1 (ED.12-95)Page 337.4
This Page Intentionally Left Blank
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorpDec.31,(2)A Resubmission 04/30/2001
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS
Report the information specified below,in the order given,for the respective income deduction and interest charges account.Provide a subheading for
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 of amortization.
(b)Miscellaneous Income Deductions:Report the nature,payee,and amount of other income deductions for the year as required by Accounts 426.1,
Donations;426.2,Life Insurance;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 of less than 5%of each account total for the year (or $1,000,whichever is greater)may be grouped by
classes within the above accounts.
(c)Interest 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 interest Expense (Account 431)--Report particulars (details)including the amount and interest rate for other interest charges incurred
during the year.
Line Item Amount
No.(a)(b)
1 Acct.425.00 -MISCELLANEOUS AMORTIZATIONS
2 Gas plant acquisition adjustments applicable to
3 purchase of CP National,Oregon &California
4 distribution system.Contra account 115.00.1,323,416
5 TOTAL -425.00 1,323,416
6
7 Acct.426.10 -DONATIONS
8 United Way 92,000
9 Corporate Positioning Camp 28,244
10 500 Items under $22,500 328,538
11 TOTAL -426.10 448,782
12
13 Acct.426.20 -LIFE INSURANCE
14 Officers'Life Insurance 87,071
15 Supplemental Executive Retirement Program 1,559,304
16 1 Item under $81,300 -20,469
17 TOTAL -426.20 1,625,906
18
19 Acct.426.30 -PENALTIES
20 .Internal Revenue Service 178,371
21 Montana Department of Revenue 16,722
22 17 Items under $10,700 18,180
23 TOTAL -426.30 213,273
24
25 Acct.426.40 -EXPENDITURES FOR CERTAIN CIVIC,
26 POLITICAL AND RELATED ACTIVITIES
27 Lobbyist 481,526
28 242 Items 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 Adjustment -1 670.500
34 Kettle Falls Reserve Amortization -163,992
35 Centralia Reclamation 233,411
36 3 Items under $125,200 -37,240
37 TOTAL -426.50 2,503,352
38
39 Acct.430.00 -INTEREST ON DEBT TO ASSOCIATED
40 COMPANIES -NOTES PAYABLE 196,041
41 TOTAL -430.00 196,041
FERC FORM NO.1 (ED.12-87)Page 340
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)2000AvistaCorp.(2)¯A Resubmission 04/30/2001 Dec.31,
PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARG ES ACCOUNTS
Report the information specified below,in the order given,for the respective income deduction and interest charges account.Provide a subheading for
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 of amortization.
(b)Miscellaneous Income Deductions:Report the nature,payee,and amount of other income deductions for the year as required by Accounts 426.1,
Donations;426.2,Life Insurance;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 of less than 5%of each account total for the year (or $1,000,whichever is greater)may be grouped by
classes within the above accounts.
(c)Interest 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 Interest Expense (Account 431)--Report particulars (details)including the amount and interest rate for other interest charges incurred
during the year.
Line Item Amount
No.(a)(b)
1
2 Acct.431.00 -OTHER INTEREST EXPENSE (VARIOL)S
3 INTEREST RATES)
4 Interest on Customer Deposits 101,360
5 Interest on Oregon Miscellaneous Deferrals 23,860
6 interest on Washington/ldaho Gas Amortization 5,793
7 Interest on Oregon DSM Lost Margin Revenue 53,267
8 interest on Idaho PCA 29,912
9 Interest on Oregon PGA Deferral 22,976
10 Interest on Oregon Amortization 9.289
11 Interest on Executive Deferred Compensation Plan 83,808
12!Interest on External Thermal Fuel Supply 14,994
13 Interest on Centralia Gain 120,330
14|Interest on Clark Flork PM&E 84,078
15 Interest on CSS Corporate Suspense -96
16 Write Off Accrued Finance Charges -105
17 Interest on Transmission Deposit Accrual 48,177
18 Interest on the Sale of the Centralia Plant 1,046,615
19 Interest Payable on DSM Program Liability Accrual 459.434
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
FERC FORM NO.1 (ED.12-87)Page 340.1
Name of Respondent This Report Is:.Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
REGULATORY COMMISSION EXPENSES
1.Report particulars (details)of regulatory commission expenses incurred during the current year (or incurred in previous years,if
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 year's expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
Line Description 'Assessed by I Expenses Total .Deferred
No.(Furnish name of regulatory commission or body the Regulatory Expense for in Account
docket or case number and a description of the case)Commission Utility Curbrent ear Beginn ng3o Year
(a)(b)(c)(d)(e)
1 FEDERAL ENERGY REGULATORY COMMISSION
2 FERC Cases.Doc #'s:RP93-95,CP98-529 58,267 58,267
3 RPOO-566,RPOO-567,RPOO-506,CP93-618,
4 PL99-3 2,623,862 2,623,862
5
6
7
8
9 WASH.UTILITIES &TRANSPORTATION COMM.
10 Electric -Docket #'s:490,129 811,350 1,301,479
11 UE-991255,UE-991262
12 UE-991606,UE-001923,UE-000972,
13 UE-001081,UE-000080
14
15 Gas -Docket #'s UG-991607,UG-001857,136,879 305,836 442,715
16
17 Misc -Docket #'s U-991928
18
19 IDAHO PUBLIC UTILITIES COMMISSION
20 Electric -Docket #'s:AVU-E-99-06,399,171 227,135 626,306
21 AVU-E-00-1,AVU-E-00-2,AVU-E-00-5
22 AVU-E-00-6,AVU-E-00-7,AVU-E-00-8,
23 AVU-E-00-9,AVU-E-00-10,AVU-E-00-11
24
25 Gas -Docket #'s:AVU-G-00-1,AVU-G-00-3 85,821 108,035 193,856
26 AVU-G-00-4,AVU-G-00-5,AVU-G-00-6
27 AVU-G-00-7,AVU-G-00-8
28
29 Misc -Case #'s:F-2000-1,31-2101-0001
30
31 OREGON PUBLIC UTILITIES COMMISSION
32 Docket #'s:AR-357,UC-557,UF-4159,170,104 114,574 284,678
33 UF-4153,UF-4166,UM-967,UP-167,UP-170
34
35 Misc:Advice #'s 00-1-G thrugh 00-1-10,
36 Affiliated Interest Reporting
37
38 CALIFORNIA PUBLIC UTILITIES COMMISSION
'39 Docket #'s:Resolution G-3281,Resolution -134 78,653 78,519
40 98.07.038,Advice #C-30-G through C-37-G
41
42
43
44
45
46 TOTAL 3,905,832 1,703,850 5,609,682
FERC FORM NO.1 (ED.12-96)Page 350
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
REGJLATORY COMMISSION EXPENSES (Continued)
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.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRENTLY CHARGED TO 'Deferred to Contra Amount Deferred in LineL.)epartment Ac ount Amount Account 182.3 Account A cnodunt 8a23 No.
(f)(g)(h)(i)(j)(k)(!)
1
GAS 1928 58,267 2
2928 3
ELECTRIC 0928 2,623,862 4
5
6
7
8
9
ELECTRIC 0928 1,301,479 10
11
12
13
14
GAS 1928 442,715 15
16
17
18
19
ELECTRIC 0928 626,306 20
21
22
23
24
GAS 1928 193,856 25
26
27
28
29
30
31
GAS 2928 284,678 32
33
34
35
36
37
38
GAS 2928 78,519 39
40
41
42
43
44
45
5,609,682 46
¯ERCFORM NO.1 (E D.12-96)Page 351
Name of Respondent This Report is:Date of Report Year of Report
Avista Cor (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
DISTRIBUTION OF SALARIES AND WAGES
Report below the distribution of total salaries and wages for the year.Segregate amounts originally charged to clearing accounts to
Utility Departments,Construction,Plant Removals,and Other Accounts,and enter such amounts in the appropriate lines and columns
provided.In determining this segregation of salaries and wages originally charged to clearing accounts,a method of approximation
giving substantially correct results may be used.
Line Classification Direct Payroll Allocation of
Distribution Payroll charged for TotalNo-Cleanng Accounts(a)(b)(c)(d)
1 Electric Mtyw,P"
2 Operation --"
3 Production 7,070,599 .
4 Transmission 1,637,036
5 Distribution 3,274,789
6 Customer Accounts 4,027,758
7 Customer Service and Informational 87,207
8 Sales 636,162
9 Administrative and General 12,042,607
10 TOTAL Operation (Enter Total of lines 3 thru 9)28,776,158
11 Maintenance
12 Production 2,102,291
13 Transmission 795,290
14 Distribution 4,019,974
15 Administrative and General 817,550
16 TOTAL Maint.(Total of lines 12 thru 15)7,735,105
17 Total Operation and Maintenance
18 Production (Enter Total of lines 3 and 12)9,172,890
19 Transmission (Enter Total of lines 4 and 13)2,432,326
20 Distribution (Enter Total of lines 5 and 14)7,294,763
21 Customer Accounts (Transcribe from line 6)4,027,758
22 Customer Service and Informational (Transcribe from line 7)87,207
23 Sales (Transcribe from line 8)636,162
24 Administrative and General (Enter Total of lines 9 and 15)12,860,157
25 TOTAL Oper.and Maint.(Total of lines 18 thru 24)36,511,263 1 232,120 37 743 383
26 Gas
27 Operation
28 Production-Manufactured Gas
29 Production-Nat.Gas (Including Expl.and Dev.)
30 Other Gas Supply 311,969
31 Storage,LNG Terminaling and Processing
32 Transmission 449
33 Distribution 3,445,869
34 Customer Accounts 3,158,443
35 Customer Service and Informational 82,80T
36 Sales 374,426
37 Administrative and General 4,204,243
38 TOTAL Operation (Enter Total of lines 28 thru 37)11,578,206
39 Maintenance
40 Production-Manufactured Gas
41 Production-Natural Gas
42 Other Gas Supply
43 Storage,LNG Terminaling and Processing
44 Transmission 68,312
45 Distribution 1,669,357
46 Administrative and General 239,677
47 TOTAL Maint.(Enter Total of lines 40 thru 46)1,977,346
FERC FORM NO.1 (ED.12-88)Page 354
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
DISTHIBUTION OF SALARIES AND WAGES (Continued)
Line Classification D re t Pa rn Pay cah rgeod
for TotalNo.Cleanng Accounts(a)(b)(c)(d)
48 Total Operation and Maintenance
49 Production-Manufactured Gas (Enter Total of lines 28 and 40)
50 Production-Natural Gas (Including Expl.and Dev.)(Total lines 29,
51 Other Gas Supply (Enter Total of lines 30 and 42)311,969
52 Storage,LNG Terminaling and Processing (Total of lines 31 thru
53 Transmission (Lines 32 and 44)68,761
54 Distribution (Lines 33 and 45)5,115,22
55 Customer Accounts (Line 34)3,158,44
56 Customer Service and Informational (Line 35)82,80
57 Sales (Line 36)374,426
58 Administrative and General (Lines 37 and 46)4,443,920 g p.
59 TOTAL Operation and Maint.(Total of lines 49 thru 58)13,555,552 365 640 13,921,192
60 Other Utility Departments
61 Operation and Maintenance
62 TOTAL All Utility Dept.(Total of lines 25,59,and 61)50,066,815 1,597 60 51,664,575
63 Utility Plant
64 Construction (By Utility Departments)
65 Electric Plant 17,562,171 1,510,699 19,072,870
66 Gas Plant 5,792,148 315,306 6,107,454
67 Other
68 TOTAL Construction (Total of lines 65 thru 67)23,354,319 1,826,005 25,180,324
69 Plant Removal (By Utility Departrnents)
70 Electric Plant 758,670 -23,898 734,772
71 Gas Plant 65,962 2,558 68,520
72 Other
73 TOTAL Plant Removal (Total of lines 70 thru 72)824,632 -21,340 803,292
74 Other Accounts (Specify):
75 Prepayments (165)3 3
76 Preliminary Survey and Investigation (183)52,992 52,992
77 Small Tool Expense (184)96,162 6,735 102,897
78 Miscellaneous Deferred Debits (186)37,182,448 63,036 37 245,484
79 Capital Stock Expense 18 18
80 Merchandising Expense 10,827 326 11,153
81 Non-operating Expenses 1,446,010 88,517 1 534.527
82 Expenditures of Certain Civic,Political,and Related
83 Activities (426)249,595 141 249,736
84 Purchase and Stores Expense (980)1,235,120 -1,214,336 20,784
85 Transportation Expense (981)1,377,416 -1,364,313 13,103
86 Spokane Central Operating Facility Expense (985)651,689 -648,619 3,070
87 Clark Fork Relicensing (987)339,153 -333,933 5.220
88
89
90
91
92
93
94
95 TOTAL Other Accounts 42,641,412 -3,402,425 39,238,987
96 TOTAL SALARIES AND WAGES 116,887,178 116,887,178
FERC FORM NO.1 (ED.12-88)Page 355
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)
(2)A Resubmission 04/30/2001 Dec.31,2000
COMMON UTILITY PLANT AND EXPENSES
1.Describe the property carried in the utility's accounts as common utility plant and show the book cost of such plant at end of year classified by
accounts as provided by Plant Instruction 13,Common Utility Plant,of the Uniform System of Accounts.Also show the allocation of such plant costs to
the respective departments using the common utility plant and explain the basis of allocation used,giving the allocation factors.
2.Furnish the accumulated provisions for depreciation and amortization at end of year,showing the amounts and classifications of such accumulated
provisions,and amounts allocated to utility departments using the Common utility plant to which such accumulated provisions relate,including
explanation of basis of allocation and factors used.
3.Give for the year the expenses of operation,maintenance,rents,depreciation,and amortization for common utility plant classified by accounts as
provided by the Uniform System of Accounts.Show the allocation of such expenses to the departments using the common utility plant to which such
expenses are related.Explain the basis of allocation used and give the factors of allocation.
4.Give date of approval by the Commission for use of the common utility plant classification and reference to order of the Commission or other
authorization.
Acct No.
303 Intangible $9,707,629
389 Land and Land Rights 1,560,606
390 Structures and Improvements 22,374,592
391 Office Furniture and Equipment 19,119,493
392 Transportation Equipment 2,206,182
393 Stores Equipment 822,054
394 Tools,Shop &Garage Equipment 869,288
395 Laboratory Equipment 706,212
396 Power Operated Equipment 651,706
397 Communications Equipment 13,117,906
398 Miscellancous Equipment 271,188
Total Common Plant $71,406,856
Const.Work in Progress 2,677,348
Total Utility Plant 74,084,204
Acc.Prov.for Dep.&Amort.22,250,007
Net Utility Plant $51,834,197
FERC FORM NO.1 (E0.12-87)Page 356
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
(1)QAn Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
ELECTRIC ENERGYACCOUF T
Report below the information called for concerning the disposition of electric energy generated,purchased,exchanged and wheeled during the year.
Line Item MegaWatt Hours Line Item MegaWatt Hours
No.No.
(a)(b)(a)(b)
1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY
2 Generation (Excluding Station Use):22 Sales to Ultimate Consumers (including 8,251,809
3 Steam 2,336,699 Interdepartmental Sales)
4 Nuclear 23 Requirements Sales for Resale (See
5 Hydro-Conventional 3,818,685 instruction 4,page 311.)
6 Hydro-Pumped Storage 24 Non-Requirements Sales for Resale (See 15,806,670
7 Other 816,931 instruction 4,page 311.)
8 Less Energy for Pumping 25 Energy Furnished Without Charge
9 Net Generation (Enter Total of lines 3 6,972,315 26 Energy Used by the Company (Electric 7 229
through 8)Dept Only,Excluding Station Use)
10 Purchases 17,628,834 27 Total Energy Losses 605,049
11 Power Exchanges:28 TOTAL (Enter Total of Lines 22 Through 24,670 757
12 Received 1,412,647 27)(MUST EQUAL LINE 20)
13 Delivered 1,343,039
14 Net Exchanges (Line 12 minus line 13)69,608
15 Transmission For Other (Wheeling)
16 Received 4,762,473
17 Delivered 4,762,473
18 Net Transmission for Other (Line 16 minus
line 17)
19 Transmission By Others Losses
20 TOTAL (Enter Total of lines 9,10,14,18 24,670,757
and 19)
FERC FORM NO.1 (ED.12-90)Page 401a
Name of Respondent This Report Is:Date of Report Year of Report(1)DXAn Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001 '
MONTHLY PEAKSAND OUTPUT
1.If the respondent has two or more power systems which are not physically integrated,furnish the required information for each non-integrated system.
2.Report in column (b)the system's energy output for each month such that the total on Line 41 matches the total on Line 20.
3.Report in column (c)a monthly breakdown of the Non-Requirements Sales For Resale reported on Line 24.include in the monthly amounts any
energy losses associated with the sales so that the total on Line 41 exceeds the amount on Line 24 by the amount of losses incurred (or estimated)in
making the Non-Requirements Sales for Resale.
4.Report in column (d)the system's monthly maximum megawatt Load (60-minute integration)associated with the net energy for the system defined as
the difference between columns (b)and (c)
5.Report in columns (e)and (f)the specified information for each monthly peak load reported in column (d).
NAME OF SYSTEM:
Line
'Monthly Non-Requirments MONTHLY PEAKSalesforResale&No-Month Total Monthly Energy Associated Losses Megawatts (See Instr.4)Day of Month Hour
(a)(b)(c)(d)(e).(f)
29 January 2,255,057 1,395,320 1,491 31 1900
30 February 2,129,095 1,353,091 1,424 18 800
31 March 2,266,751 1,495,378 1,326 20 800
32 April 2,447,326 1,795,333 1,237 6 1000
33 May 2,339,688 1,688,904 1,137 12 900
34 June 2,375,929 1,735,982 1,220 28 1300
35 July 2,015,907 1,297,388 1,473 31 1600
36 August 1,985,407 1,250,766 1,391 9 1700
37 September 1,755,161 1,113,973 1,177 14 1800
38 October 1,561,581 855,075 1,260 23 800
39 November 1,713,230 873,826 1,491 29 1800
40 December 1,825,625 951,634 1,554 12 1800
41 TOTAL 24,670,757 15,806,670
FERC FORM NO.1 (ED.12-90)Page 401b
Name of Respondent This Re ort is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp'(2)A Resubmission 04/30/2001 Dec.31,2000
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Report data for plant in Service only.2.Large plants are steam plants with installed capacity (name plate rating)of 25,000 Kw or more.Report in
this page gas-turbine and internal combustion plants of 10,000 Kw or more,and nuclear plants.3.Indicate by a footnote any plant leased or operated
as a joint facility.4.If net peak demand for 60 minutes is not available,give data which is available,specifying period.5.If any employees attend
more than one plant,report on line 11 the approximate average numberof employees assignable to each plant.6.If gas is used and purchased on a
therm basis report the Btu content or the gas and the quantity of fuel burned converted to Mct.7.Quantities of fuel burned (Line 37)and average cost
per unit of fuel burned (Line 40)must be consistent with charges to expense accounts 501 and 547 (Line 41)as show on Line 19.8.If more than one
fuel is burned in a plant furnish only the composite heat rate for all fuels burned.
Line Item Plant Plant
No.Name:Centralia Name:Spokane N.E.
(a)(b)(c)
1 Kind of Plant (Internal Comb,Gas Turb,Nuclear Steam Gas Turbine
2 Type of Constr (Conventional,Outdoor,Boiler,etc)Not Applicable
3 Year Originally Constructed 1971 1978
4 Year Last Unit was installed 1972 1978
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)199.50 61 20
6 Net Peak Demand on Plant -MW (60 minutes)201 60
7 Plant Hours Connected to Load 0 1822
8 Net Continuous Plant Capability (Megawatts)0 0
9 When Not Limited by Condenser Water 0 0
10 When Limited by Condenser Water 0 0
11 Average Number of Employees O O
12 Net Generation,Exclusive of Plant Use -KWh 493087000 47929000
13 Cost of Plant:Land and Land Rights 0 129664
14 Structures and Improvements 0 256673
15 Equipment Costs 0 10774850
16 Total Cost 0 11161187
17 Cost per KW of Installed Capacity (line 5)0.0000 182.3723
18 Production Expenses:Oper,Supv,&Engr 168474 0
19 Fuel 10110208 2469443
20 Coolants and Water (Nuclear Plants Only)0 0
21 Steam Expenses 68340 0
22 Steam From Other Sources 0 0
23 Steam Transferred (Cr)0 0
24 Electric Expenses -16749 65136
25 Misc Steam (or Nuclear)Power Expenses 653416 0
26 Rents 1211 0 ,
27 Allowances O O '
28 Maintenance Supervision and Engineering -32276 0
29 Maintenance of Structures -16456 5210
30 Maintenance of Boiler (or reactor)Plant 158873 0
31 Maintenance of Electric Plant 2908 200019
32 Maintenance of Misc Steam (or Nuclear)Plant 139682 0
33 Total Production Expenses 11237631 2739808
34 Expenses per Net KWh 0.0228 0.0572
35 Fuel:Kind (Coal,Gas,Oil,or Nuclear)Coal Oil Oil Gas
36 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)Tons Bbl Bbl MCF
37 Quantity (units)of Fuel Burned 320854 934 0 1710 609873 0
38 Avg Heat Cont -Fuel Burned (btulindicate if nuclear)8067 141000 0 138000 1022000 0
39 Avg Cost of Fuellunit,as Delvd f.o.b.during year 31.406 35.712 0.000 41.080 3.934 0.000
40 Average Cost of Fuel per Unit Burned 31.406 35.712 0.000 41.080 3.934 0.000
41 Average Cost of Fuel Burned per Million BTU 1.968 6.030 0.000 7.090 3.850 0.000
42 Average Cost of Fuel Burned per KWh Net Gen 0.020 0.000 0.000 0.103 0.050 0.000
43 Average BTU per KWh Net Generation 10386.000 0.000 0.000 14500.000 13004.000 0.000
FERC FORM NO.1 (ED.12-95)Page 402
Name of Respondent This Report is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
STEAM-ELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
9.Items under Cost of Plant are based on U.S.of A.Accounts.Production expenses do not include Purchased Power,System Control and Load
Dispatching,and Other Expenses Classified as Other Power Supply Expenses.10.For IC and GT plants,report Operating Expenses,Account Nos.
547 and 549 on Line 24 "Electric Expenses,"and Maintenance Account Nos.553 and 554 on Line 31,"Maintenance of Electric Plant.Indicate piams
designed for peak load service.Designate automatically operated plants.11.For a plant equipped with combinations of fossil fuel steam,nuclear
steam,hydro,internal combustion or gas-turbine equipment,report each as a separate plant.However,if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit,include the gas-turbine with the steam plant.12.If a nuclear power generating plant,briefly explain by
footnote (a)accounting method for cost of power generated including any excess costs attributed to research and development;(b)types of cost units
used for the various components of fuel cost;and (c)any other informative data concerning plant type fuel used,fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant Plant Plant Line
Name:Kettle Falls Name:Colstrip Name:Rathdrum No.
(d)(e)(f)
Steam Steam Gas Turbine 1
Conventional Conventional Not Applicable 2
1983 1984 1995 3
1983 1985 1995 4
50.70 233.40 167.00 5
61 229 175 6
8207 0 10269 7
O O O 8
47 0 0 9
47 0 0 10
37 0 2 11
370107000 1473505000 769002000 12
854623 1307499 484415 13
23891589 99162616 325 14
65563673 201102650 765872 15
90309885 301572765 1250612 16
1781.2601 1292.0855 7.4887 17
125843 85896 O 18
4773357 11374042 40294596 .19
O O 0,20
431542 879576 0 21
0 -7771 0 22
0 0 0 23
554927 78017 363833 24
326848 1683390 0 25
0 52395 4545817 26
0 0 0 27
73412 146685 118406 28
22864 252871 2922 29
824628 2881195 0 30
330065 360468 -567836 31
119153 308208 0 32
7582639 18094972 44757738 33
0.0205 0.0123 0.0582 34
Wood Gas Coal Oil Gas 35
Tons MCF Tons Bbl MCF 36
569948 59006 0 931144 5028 0 6175809 0 0 37
3600 1022000 0 8430 141000 0 1022000 0 0 38
7.980 3.820 0.000 12.024 35.406 0.000 6.525 0.000 0.000 39
7.980 3.820 0.000 12.024 35.406 0.000 6.525 0.000 0.000 40
1.110 3.740 0.000 0.713 5.979 0.000 6.380 0.000 0.000 41
0.013 0.044 0.000 0.008 0.000 0.000 0.052 0.000 0.000 42
11245.000 11630.000 0.000 10654.000 0.000 0.000 8208.000 0.000 0.000 43
FERC FORM NO.1 (ED.12-88)Page 403
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp (2)A Resubmission 04/30/2001 Dec.31,2000
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in
a footnote.If licensed project,give project number.
3.If net peak demand for 60 minutes is not available,give that which is available specifying period.
4.If a group of employees attends more than one generating plan,report on line 11 the approximate average number of employees assignable to each
plant.
Line Item FERC Licensed Project No-2545 FERC Licensed Project No.2545
No.Plant Name:Monroe Street Plant Name:Upper Falls
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)Run-of-River Run-of-River
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Constructed 1890 1922
4 Year Last Unit was Installed 1992 1922
5 Total installed cap (Gen name plate Rating in MW)14.82 10.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)17 12
7 Plant Hours Connect to Load 8,670 8,779
8 Net Plant Capability (in megawatts)Ú W.O
9 (a)Under Most Favorable Oper Conditions 15 10
10 (b)Under the Most Adverse Oper Conditions 15 10
11 Average Number of Employees 5 5
12 Net Generation,Exclusive of Plant Use -Kwh 109,333,000 76,216,000
13 Cost of Plant ti
14 Land and Land Rights 0 1,081,854
15 Structures and improvements 8,153,423 456.924
16 Reservoirs,Dams,and Waterways 8,045,079 2,103,911
17 Equipment Costs 12,577,374 1,790,829
18 Roads,Railroads,and Bridges 50,448 0
19 TOTAL cost (Total of 14 thru 18)28,826,324 5,433,518
20 Cost per KW of Installed Capacity (line 5)1,945.0961 543.3518
21 Production Expenses
22 Operation Supervision and Engineering 7,660 9,609
23 Water for Power 0 0
24 Hydraulic Expenses 20,707 5,858
25 Electric Expenses 223,790 210,148
26 Misc Hydraulic Power Generation Expenses 28,214 38,090
27 Rents O 0
28 Maintenance Supervision and Engineering 3,113 1,059
29 Maintenance of Structures 5,412 15,560
30 Maintenance of Reservoirs,Dams,and Waterways 3,128 12,989
31 Maintenance of Electric Plant 24,867 11,809
32 Maintenance of Misc Hydraulic Plant 766 53
33 Total Production Expenses (total 22 thru 32)317,657 305,175
34 Expenses per net KWh 0.0029 0.0040
FERC FORM NO.1 (ED.12-88)Page 406
Name of Respondent This Re ort Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses
do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses."
6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment.
FERC Licensed Project No.2058 FERC Licensed Project No.2075 FERC Licensed Project No.2545 LinePlantName:Cabinet Gorge Plant Name:Noxon Rapids Plant Name:Long Lake No.(d)(e)(f)
Storage Storage Storage i
Outdoor Outdoor Conventional 2
1952 1959 1915 3
1953 1977 1924 4
231.30 466.20 70.00 5
236 535 91 6
8,782 8,784 8,784 7
236 528 88 9
185 398 79 10
10 10 7 11
1 057,230,000 1,635,236,000 511,401,000 12
0 13
7,384,832 30,923,726 1,598,139 14
8,575,102 11,027,957 1,605,384 15
17,454,562 30,101,257 16,446,012 16
28,067,153 39,609,599 11,648,391 17
1,098,564 207,520 0 18
62,580,213 111,870,059 31,297,926 19
270.5586 239.9615 447.1132 20
109,323 127,792 85,073 22
21 99,468 0 23
1,725,110 1,737,115 25,403 24
666,681 679,698 450,321 25
105,448 94,310 65,576 26
0 0 0 27|
16,897 64,708 29,431 28
92,343 56,736 60.756 29
309,319 365,513 12,932 30
251,908 440,605 174,669 31
133,766 73,377 9,736 32
3,410,816 3,739,322 913,897 33
0.0032 0.0023 0.0018 34
FERC FORM NO.1 (ED.12-88)Page 407
Name of Respondent This Re ort Is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31.2000
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in
a footnote.If licensed project,give project number.
3.If net peak demand for 60 minutes is not available,give that which is available specifying period.
4.If a group of employees attends more than one generating plan,report on line 11 the approximate average number of employees assignable to each
plant.
Line 'Item FERC Licensed Project No.2545 FERC Licensed Project No.2545
No.Plant Name:NIne Mile Falls Plant Name:Post Falls
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)Run-of-River Storage
2 Plant Construction type (Conventional or Outdoor)Conventional Conventional
3 Year Originally Constructed 1908 1906
4 Year Last Unit was Installed 1994 1980
5 Total installed cap (Gen name plate Rating in MW)26.36 14.75
6 Net Peak Demand on Plant-Megawatts (60 minutes)26 19
7 Plant Hours Connect to Load 8,782 8,784
8 Net Plant Capability (in megawatts)NN 0.--O
9 (a)Under Most Favorable Oper Conditions 25 18
10 (b)Under the Most Adverse Oper Conditions 17 11
11 Average Number of Employees 1 1
12 Net Generation,Exclusive of Plant Use -Kwh 134,600,000 87,178,000
13 Cost of Plant NÑO k ..0
14 Land and Land Rights 33,429 3,095,284
15 Structures and Improvements 3,920,647 614,744
16 Reservoirs,Dams,and Waterways 11,809,054 4,054,643
17 Equipment Costs 12,256,529 3,154,655
18 Roads,Railroads,and Bridges 625,181 0
19 TOTAL cost (Total of 14 thru 18)28,644,840 10,919,326
20 Cost per KW of Installed Capacity (line 5)1,086.6783 740.2933
21 Production Expenses us-mamammmmunemminansumismulasweenmm werran rw
22 Operation Supervision and Engineering 13,373 19,511
23 Water for Power 0 22,082
24 Hydraulic Expenses 12,058 5,855
25 Electric Expenses 343,966 253,198
26 Misc Hydraulic Power Generation Expenses 43,811 36,978
27 Rents O O
28 Maintenance Supervision and Engineering 7,435 67,960
29 Maintenance of Structures 45,997 25,567
30 Maintenance of Reservoirs,Dams,and Waterways 103,741 64,201
31 Maintenance of Electric Plant 106,055 53,373
32 Maintenance of Misc Hydraulic Plant 3,603 97
33 Total Production Expenses (total 22 thru 32)680,039 548,822
34 Expenses per net KWh 0.0051 0.0063
FERC FORM NO.1 (ED.12-88)Page 406.1
Name of Respondent This Repod Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses
do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses."
6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment.
FERC Licensed Project No.O FERC Licensed Project No.O FERC Licensed Project No.O LinePlantName:Little Falls Plant Name:Plant Name:No.(d)(e)(f)
Run-of-River 1
Conventional 2
1910 3
1911 4
32.00 0.00 0.00 5
40 0 0 6
8,778 0 0 7
8
36 0 0 9
36 0.0 10
3 0 0 11
207,491,000 0 0 12
4,325,371 0 0 14
904,066 0 0 15
3,819,379 O O 16
4,663,949 0 0 17
0 0 0 18
13,712,765 0 0 19
428,5239 0.0000 0.0000 20
27,075 0 0 22
0 0 0 23
129 0 0 24
317,473 0 0 25
17,983 0 0 26
489,964 0 0 27
443 0 0 28
14,599 0 0 29
49,477 0 0 30
129,177 0 0 31
0 0 0 32
1,046,320 0 0 33
0.0050 0.0000 0.0000 34
FERC FORM NO.1 (ED.12-88)Page 407.1
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Avista Corp.(2)A Resubmission 04/30/2001 Dec.31,2000
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
1.Large plants are hydro plants of 10,000 Kw or more of installed capacity (name plate ratings)
2.If any plant is leased,operated under a license from the Federal Energy Regulatory Commission,or operated as a joint facility,indicate such facts in
a footnote.If licensed project,give project number.
3.If net peak demand for 60 minutes is not available,give that which is available specifying period.
4.If a group of employees attends more than one generating plan,report on line 11 the approximate average number of employees assignable to each
plant.
Line Item FERC Licensed Project No.O FERC Licensed Project No.0
No.Plant Name:Plant Name:
(a)(b)(c)
1 Kind of Plant (Run-of-River or Storage)
2 Plant Construction type (Conventional or Outdoor)
3 Year Originally Constructed
4 Year Last Unit was Installed
5 Total installed cap (Gen name plate Rating in MW)0.00 0.00
6 Net Peak Demand on Plant-Megawatts (60 minutes)O 0
7 Plant Hours Connect to Load 0 0
8 Net Plant Capability (in megawatts)O
9 (a)Under Most Favorable Oper Conditions O 0
10 (b)Under the Most Adverse Oper Conditions O O
11 Average Number of Employees O O
12 Net Generation,Exclusive of Plant Use -Kwh 0 0
13 Cost of Plant 0
14 ;Land and Land Rights 0 0
15 Structures and improvements O O
16 Reservoirs,Dams,and Waterways O 0
17 Equipment Costs O 0
18 Roads,Railroads,and Bridges O O
19 TOTAL cost (Total of 14 thru 18)O
20 Cost per KW of Installed Capacity (line 5)0.0000 0 0000
21 Production Expenses ;M'mWNRW¶(FO 3 .*M
22 Operation Supervision and Engineering 0 0
23 Water for Power O O
24 Hydraulic Expenses O 0
25 Electric Expenses O O
26 Misc Hydraulic Power Generation Expenses O O
27 Rents O O
28 Maintenance Supervision and Engineering 0 0
29 Maintenance of Structures O 0
30 Maintenance of Reservoirs,Dams,and Waterways O 0
31 Maintenance of Electric Plant 0 0
32 Maintenance of Misc Hydraulic Plant 0 0
33 Total Production Expenses (total 22 thru 32)O 0
34 Expenses per net KWh 0.0000 0.0000
FERC FORM NO.1 (ED.12-88)Page 406.2
Name of Respondent This Report Is:Date of Report Year of Repon(1)An Original (Mo,Da,Yr)2000AvistaCorp·(2)A Resubmission 04/30/2001 Dec.31,
HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)(Continued)
5.The items under Cost of Plant represent accounts or combinations of accounts prescribed by the Uniform System of Accounts.Production Expenses
do not include Purchased Power,System control and Load Dispatching,and Other Expenses classified as "Other Power Supply Expenses."
6.Report as a separate plant any plant equipped with combinations of steam,hydro,internal combustion engine,or gas turbine equipment.
FERC Licensed Project No.O FERC Licensed Project No.O FERC Licensed Project No.O Line
Plant Name:Plant Name Plant Name:No.
(d)(e)(f)
2
3
4
0.00 0.00 0.00 5
0 0 0 6
0 0 0 7
0 0 0 9
0 0 0 10
0 0 0,11
0 0 0 12
0 0 0 14
0 0 0 15
0 0 0 16
0 0 0 17
0 0 0 18
0 0 0 19
0.0000 0.0000 0.0000 20
0 0 Oi 22
0 0 0 23
0 0 0 24
0 0 O'25
0 0 0 26
0 0 0 27
0 0 0 28
0 0 0 29
0 0 0 30
0 0 0 31
0 0 0 32
0 0 0 33
0.0000 0.0000 0.0000 34
FERC FORM NO.1 (ED.12-88)Page 407.2
Name of Respondent This Report Is:Date of Report Year of Report(1)An Original (Mo,Da,Yr)Dec.31,2000AvistaCorp(2)A Resubmission 04/30/2001
TRANSMISSION LINE STATlŠTICS
1.Report information concerning transmission lines,cost of lines,and expenses for year.List each transmission line having nominal voltage of 132
kilovolts or greater.Report transmission lines below these voltages in group totals only for each voltage.
2.Transmission lines include all lines covered by the definition of transmission system plant as given in the Uniform System of Accounts.Do not report
substation costs and expenses on this page.
3.Report data by individual lines for all voltages if so required by a State commission.
4.Exclude from this page any transmission lines for which plant costs are included in Account 121,Nonutility Property.
5.Indicate whether the type of supporting structure reported in column (e)is:(1)single pole wood or steel;(2)H-frame wood,or steel poles;(3)tower;
or (4)underground construction If a transmission line has more than one type of supporting structure,indicate the mileage of each type of construction
by the use of brackets and extra lines.Minor portions of a transmission line of a different type of construction need not be distinguished from the
remainder of the line.
6.Report in columns (f)and (g)the total pole miles of each transmission line.Show in column (f)the pole miles of line on structures the cost of which is
reported for the line designated;conversely,show in column (g)the pole miles of line on structures the cost of which is reported for another line.Report
pole miles of line on leased or partly owned structures in column (g).In a footnote,explain the basis of such occupancy and state whether expenses with
respect to such structures are included in the expenses reported for the line designated.
Line DESIGNATION VOLTAGE (KV)LEN TH (Pole miles)(Indicate where Type of (the case of NumberNo.other than un rground lines
60 cycle,3 ph ise)Supporting report circuit miles)Of
Un Structure Un Structures CircuitsFromToOperatingDesignedStructureofLineofAr)otherDesinatedLine(a)(b)(c)(d)(e)f)(g)(h)
1 Group Sum 60.00 60.00 1.00
2
3 Group Sum 115.0C 115.00 1,555.00
4
5 Beacon Sub #4 BPA Bell Sub 230.0C 230.00 Steel Tower 1.00 1
6 Beacon Sub BPA Bell Sub 230.00 230.00 H Type 5.00 1
7 Beacon Sub #5 BPA Bell Sub 230.00 230.00 H Type 6.00 1
8 Beacon Cabinet Gorge Plant 230.0E 230.00 Steel Tower 1.00 1
9 Beacon Cabinet Gorge Plant 230.00 230.00 H Type 77.00 1
10 Beacon Sub Lolo Sub 230.0E 230.00 Steel Tower 1.00 1
11 Beacon Sub Lolo Sub 230.0(230.00 H Type 107.00 1
12 Noxon Plant Pine Creek Sub 230.00 230.00 H Type 43.00
13 Cabinet Gorge Plant No×on 230.00 230.00 H Type 19.00 'l'
14 Benewah Sw.Station Pine Creek Sub 230.00 230.00 Steel Tower 1
15 Benewah Sw.Station Pine Creek Sub 230.0E 230.00 H Type 42.00 1
16 Divide Creek Lolo Sub 230.0E 230.00 Steel Tower i
17 Divide Creek Lolo Sub 230.0C 230.00 H Type 63.00 1
18 N.Lewiston Walla Walla 230.00 230.00 Steel Tower 4.00
19 N.Lewiston Walla Walla 230.00 230.00 H Type 32.00 1
20 Walla Walla Wanapum 230.00 230.00 Alum.1
21 Walla Walla Wanapum 230.0C 230.00 H Type 78.00 1
22 BPA (Libby)Noxon Plant 230.00 230.00 Steel Tower 1.00 1
23 BPA/Hot Springs #1 Noxon Plant 230.0(230.00 Steel Tower 1.00
24 BPA/Hot Springs #2 Noxon Plant (dead)230.0(230.00 Steel Tower 2 00 1
25 BPA/Hot Springs #2 Noxon Plant 230.00 230.00 H Type 68.00 1
26 BPA Line West Side Sub 230.0E 230.00 Steel Pole 4.00 1
27 Hatwai N.Lewiston Sub 230.OC 230.00 H Type 7.00
28
29 Colstrip Plant Broadview 500.0E 500.00
30
31
32
33
34
35
36 TOTAL 2.115.00 3.00 23
FERC FORM NO.1 (ED.12-87)Page 422
Name of Respondent This Report is:Date of Report Year of Report
(1)An Original (Mo,Da,Yr)Dec.31,2000AvistaCorp(2)A Resubmission 04/30/2001
RANSMISSION LINE STATISTICS (Continued)
7.Do not report the same transmission line structure twice.Report Lower voltage Lines and higher voltage lines as one line.Designate in a footnote if
you do not include Lower voltage lines with higher voltage lines.If two or more transmission line structures support lines of the same voltage,report the
pole miles of the primary structure in column (f)and the pole miles of the other line(s)in column (g)
8.Designate any transmission line or portion thereof for which the respondent is not the sole owner.If such property is leased from another cornpany
give name of lessor,date and terms of Lease,and amount of rent for year.For any transmission line other than a leased line,or portion thereof,for
which the respondent is not the sole owner but which the respondent operates or shares in the operation of,furnish a succinct statement explaining the
arrangement and giving particulars (details)of such matters as percent ownership by respondent in the line,name of co-owner,basis of sharing
expenses of the Line,and how the expenses borne by the respondent are accounted for,and accounts affected.Specify whether lessor,co-owner.or
other party is an associated company.
9.Designate any transmission line leased to another company and give name of Lessee,date and terms of lease,annual rent for year.and how
determined.Specify whether lessee is an associated company.
10.Base the plant cost figures called for in columns (j)to (I)on the book cost at end of year.
ÖÖŠY ÒI"LINÊ (Include in Öolumn (j)Land 'EXPENSES,EXCEPT DEPRECIATION AND TAXES
Size of Land rights,and clearing right-of-way)
Conductor
and Material Land Construction and Total Cost Operation Maintenance Rents Total LineOtherCostsExpensesExpensesExpenses
(i)(j)(k)(1)(m)(n)(0)(p)No.
136,49E 174,429 310,928 1
2
5,774,290.67,101,034 72,875,324 341,234 578,877 10,394 930,505 3
I 4
95 McMACSR 5
795 McMACSR 17,912 285,302 303,214 6
1272 McMAL 30,322 359,998 390,321 233 232 7
795 McMACSR 8
795 McMACSR 260,60)13,995.999 14,256,606 255 8,790 9.045 9
795 McMACSR 10
1272 McMAL 455,942 4,152,141 4,608,084 2,441 438 2,87E 11
954 McMAL 105,64)14,675,027 14,780,674 11,436 1,725 12,611 25,77 12
954 McMAL 49,04E 1,050,695 1,099,744 1,079 3,259 1,764 6,102 13
954 McMAL 14
1272 McMAL 157,192 1,881,268 2,038,461 1,794 2,687 118 4,59E 15
1272 McMAL 16
1272 McMAL 103,782 4,869,417 4,973,199 4,675 62,603 1,300 68,57E 17
1272 McMAL 18
1272 McMAL 1,496,754 11,024,688 12,521,442 672 5,957 6,625 19
1272 McMAL 20
1272 McMAL 70,781 2,184,485 2,255,266 3,619 3,616 21
1272 McMAL 22
1272 McMAL 18,143 18,143 150 15C 23
1272 McMAL 24
1272 McMAL 144,63E 3,256,371 3,401,009 5,086 1,897 6,982 25
954 McMAL 36,461 587,224 623,685 26
1272 ACSR 106,581 1,548,570 1,655,151 27
28
595,78E 28,260,542 28,856,331 39,287 14,841 60,344 114.472 29
30
31
32
33
34
35
9,542,249 155,425,333 164,967,582 411,811 672,284 95,471 1,179,566 36
FERC FORM NO.1 (ED.12-87)Page 423
Name of Respondent This Report is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
RANSMISSION LINES ADDED DURING YEAR
1.Report below the information called for concerning Transmission lines added or altered during the year.It is not necessary to report
minor revisions of lines.
2.Provide separate subheadings for overhead and under-ground construction and show each transmission line separately.If actual
costs of competed construction are not readily available for reporting columns (l)to (o),it is permissible to report in these columns the
Line LlÑE DË IGNATION Line SUPPORTING SlRUCTURE CIRCUITS PER STRUCTURLengthAverageNo.From To in Type Number per Present UltimateMilesMiles
(a)(b)(c)(d)(e)(f)(g)
1 Divide Creek Imnaha 20.00 Wood 9.00 1 2
I2
3
4
5
6
7
8
9
10
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
39
40
41
42
43
44 TOTAL 20.00 9.00 1 2
ERC FORM NO.1 (ED.12-86)age 424
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp.(1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
TRANSMISSION LINES ADDED DURING YEAR (Continued)
costs.Designate,however,if estimated amounts are reported.Include costs of Clearing Land and Rights-of-Way,and Roads and
Trails,in column (I)with appropriate footnote,and costs of Underground Conduit in column (m).
3.If design voltage differs from operating voltage,indicate such fact by footnote;also where line is other than 60 cycle,3 phase,
indicate such other characteristic.
CONDUCTORL Voltage i LINE CÓŠT LineSizeSpecificationConfigurationKVLandandPoles,Towers Conductors Total No.and Spacing (Operating)Land Rights and Fixtures and Devices(h)(i)(j)(k)(I)(m)(n)(o)
1272 AAC H 24.25 230 17,554 993,472 291,386 1,302,412 1
2
3
4
5
6
7
8
9
10
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
39
40
41
42
43
17,554 993,472 291,386 1,302,412 44
FERC FORM NO.1 (ED.12-86)Page 425
|Name of Respondent This Report is:Date of Report Year of Report
I (1)X An Original (Mo,Da,Yr)Dec.31 2000AvistaCorp.(2)A Resubmission 04/30/2001
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 STATE OF WASHINGTON
2
3 Airway Heights Distr.Unattended 115.00 13.80
4 Barker Road Distr.Unattended 110.00 13.80
5 Beacon Trnsm &Dist Unattd 230.00 115.00 13.80
6 Boundary Transm.Unattended 230.00 115.00 13.80
7 Chester Distr.Unattended 115.00 13.80
8 Chewelah 115Kv Distr.Unattended 115.00 13.80
9 Colbert Distr.Unattended 115.00 13.80
10 College &Walnut Distr.Unattended 115.00,13.80
11 Colville 115Kv Distr.Unattended 115.00 13.80
12 Dry Gulch Distr.Unattended 115.00 13.80
13 East Colfax Distr.Unattended 115.00 13.80
14 East Farms Distr.Unattended 115.00 13.80
15 Fort Wright Distr.Unattended 115.00 13.80
16 Fourth &Herald Distr.Unattended 115.00 13.80
17 Francis and Cedar Distr.Unattended 115.00 13.80
18 Gifford Distr.Unattended 115.00 34.00 |
19 Glenrose Distr.Unattended 115.00 13.80
20 Greenwood Distr.Unattended 115.00 13.80
21 Industrial Park Distr.Unattended 115.00 13.80
22 Kettle Falls Distr.Unattended 115.00 13.80
23 Lee &Reynolds Distr.Unattended 115.00 13.80
24 Liberty Lake Distr.Unattended 115.00 13.80
25 Little Falls 115/34Kv Distr.Unattended 115.00 34.00
26 Lyons &Standard Distr.Unattended 115.00 13.80
27 Metro Distr.Unattended 115.00 13.80
28 Milan Distr.Unattended 115.00 13.80
29 Millwood Trnsm &Dist Unattd 115.00 60.00 13.80
30 Ninth &Central Distr.Unattended 115.00 13.80
31 Northeast Distr.Unattended 115.00 13.80
32 Northwest Distr.Unattended 115.00 13.80
33 Opportunity Dist &Whrs Unattnd 115.00 13.80
34 Othello Distr.Unattended 115.00 13.80
35 Post Street Distr.Attended 115.00 13.80
36 Pound Lane Distr.Unattended 115.00 13.80
37 Pullman Dist &Trfr Unattnd 115.00 13.80
38 Ross Park Distr.Unattended 115.00 13.80
39 Roxboro Distr.Unattended 115.00 24.00
40 Shawnee Trans.Unattended 230.00 115.00
FERC FORM NO.1 (ED.12-96)Page 426
Name of Respondent This Re ort is:Date of Report Year of Report
Avista Cor (1)X An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001
SUBSTATIONS (Continued)
5.Show in columns (I),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service)(In MVa)Transfeo eers TranSsoar
ers Type of Equipment Number of Units Total CMapacity No.
(f)(g)(h)(i)(j)(k)
2
24 2 Frcd Oil &Air Fan 2 40 3
12 1 Two Stage Fan 1 20 4
536 4 1 Frcd Oil &Air Fan 4 560 5
75 1 6
24 2 Frcd Oil &Air Fan 2 40 7
15 3 Frcd Air 1 19 8
12 1 Frcd Oil &Air Fan 1 20 9
36 2 Two Stage Fan 2 60 10
32 3 Frcd Oil &Air Fan 3 45 11
12 1 Frcd Oil &Air Fan 1 20 12
12 1 Capacitors/FrOil/Air 865 20 13
12 1 Two Stage Fan 1 20 14
24 2 Fr Oil/Air/2StgFan 2 40 15
12 1 Frcd Oil &Air 1 20 16
60 2 FrcdAirFan 2 36 17
12 1 18
12 1 Frcd Oil &Air Fan 1 20 19
14 4 1 22 20
28 3 Two Stg &Pt Fan 3 45 21
12 1 Frcd Oil &Air Fan 1 20 22
12 1 Two Stage Fan 1 20 23
24 2 Two Stage Fan 2 40 24
12 1 25
36 2 Two Stage Fan 2 60 26
24 2 Two Stage Fan 2 40 27
12 1 Frcd Oil &Air Fan 1 20 28
44 3 1 FrcAir/FrcOil/AirFan 3 61 29
24 2 Frcd &Two Stage Fan 2 36 30
24 2 Two Stage Fan 2 40 31
24 2 Two Stage Fan 2 40 32
24 2 Two Stage Fan 2 40 33
24 2 FrOil/AirFan/Cpctrs 867 62 34
72 5 4 Frcd Oil &Wt Fan 4 73 35
24 2 Two Stage Fan 2 40 36
24 2 Frcd Oil &Air Fan 2 40 37
30 2 TwoStageFan 2 60 38
24 2 TwoSageFan 2 40 39
250 1 40
FERC FORM NO.1 (ED.12-96)Page 427
Name of Respondent This Report Is:Date of Report Year of Report
A (1)X An Original (Mo,Da,Yr)Dec.31 2000vistaCorp.(2)A Resubmission 04/30/2001
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (in MVa)
No Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Silver Lake Distr.Unattended 115.00 13.80
2 Southeast Distr.Unattended 115.00 13.80
3 South Othello Distr.Unattended 115.00 13.80
4 South Pullman Distr.Unattended 115.00 13.80
5 Sunset Distr.Unattended 115.00 13.80
6 Third &Hatch Distr.Unattended 115.00 13.80
7 Waikiki Distr.Unattended 115.00 13.80
8 West Side Trans.Unattended 230.00 115.00 13 80
9 Other:80 substa less than 10MVA Distr.Unattended
10
11 STATE OF IDAHO
12 Appleway Dist &Trfr Unattnd 115.00 13.80
13 Benewah Trans.Unattended 230.00 115.00 13.80
14 Big Creek Distr.Unattended 115.00 13.80
15 Blue Creek Distr.Unattended 115.00 13.80
16 Bunker Hill Distr.Attended 115.00 13.80
17 Clark Fork Distr.Unattended 115.00 21.80
18 Coeur d'Alene 15th Ave Distr.Unattended 115.00 13.80
19 Dalton Distr.Unattended 115.00 13.80
20 Grangeville Dist &Trfr Unattnd 115.00 13.80
21 Holbrook Distr.Unattended 115.00 13.80
22 Huetter Distr.Unattended 115.00 13.80
23 Jaype Distr.Unattended 115.00 13 80
24 Juliaetta Distr.Unattended 115.00 13.80
25 Kamiah Dist &Trfr Unattnd 115.00 13 80
26 Kooskia Distr.Unattended 115.00 13.80
27 Lolo Tran &Dist Unattnd 230.00 115.00 13.80
28 Moscow Distr.Unattended 115.00 13.80
29 Moscow 230Kv Tran &Dist Unattnd 230.00 115.00 13.80
30 North Moscow Distr.Unattended 115.00 13.80
31 Newport Tran &Trfr Unattnd 115.00 60.00
32 North Lewiston Tran &Trfr Unattnd 115.00 13.80
33 North Lewiston Distr.Unattended 115.00 13.80
34 Oden Distr.Unattended 115.00 21.80
35 Orofino Distr.Unattended 115.00 13.80
36 Osburn Distr.Unattended 115.00 13.80
37 Pine Creek Tran &Dist Unattnd 230.00 110.00 13.80
38 Pleasant View Distr.Unattended 115.00 13.80
39 Post Falls Distr.Unattended 115.00 13.80
40 Potlatch Dist &Trfr Unattnd 115.00 13.80
FERC FORM NO.1 (ED.12-96)Page 426.1
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)X An Original (Mo,Da,Yr)Dec.31 2000(2)A Resubmission 04/30/2001
SUBSTATIONS (Continued)
5.Show in columns (I),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipmentir ,
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Í Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
.Transformers Spare(In Service)(In MVa)In Service Transformers Type of Equipment Number of Units Total Capacity No.
(In MVa)
(f)(g)(h)(i)(j)(k)
12 1 Frcd Oil &Air Fan 1 20 1
24 2 Two Stage Fan 2 40 2
12 1 Frcd Oil &Air Fan 1 20 3
30 2 Two Stage Fan 240 50 4
35 4 1 Pt.&Two Stage Fan 4 50 5
44 3 Two Stage Fan 2 69 6
24 2 TwoStageFan 2 40 7
250 2 8
201 143 1 9
10
11
36 2 Two Stage Fan 2 50 12
125 1 13
18 2 Portable Fan 2 22 14
20 3 1 15
22 4 2 Frcd Air Fan 1 26 16
10 1 Frcd Air Fan!1 13 17
36 2 Two Stage Fan 2 60 18
24 2 FrcOil/Air2StgFan 2 40 19
25 4 FrcdOil/Air/Pt Fan 2 34 20
12 1 Two Stage Fan 1 20 21
12 1 Two Stage Fan 1 20 22
13 2 23
12 1 Frcd Oil &Air Fan 1 20 24
12 1 Two Stage Fan 1 20 25
15 3 Frcd Air Fan 2 20 26
270 3 PodableFan 1 262 27
24 2 FrOil/Air/2Stg Fan 2 40 28
137 2 1 Capacitors 240 182 29
12 1 Two Stage Fan 1 20 30
15 3 31
250 1 FrcdOil/AirFan/Cptrs 241 280 32
10 3 33
10 1 Frcd Air Fan 13 34
20 2 Frcd Oil &Air Fan 1 28 35
12 1 PodableFan 1 15 36
262 3 Capacitors 240 307 37
12 1 Two Stage Fan 1 20 38
18 1 Two Stage Fan 1 30 39
15 2 Portable Fan 2 19 40
FERC FORM NO.1 (ED.12-96)Page 427.1
Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2000AvistaCorp"(2)A Resubmission 04/30/2001 Dec.31,
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No.Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Prarie Distr.Unattended 115.00 13.80
2 Priest River Distr.Unattended 115.00 20.80
3 Sandpoint Distr.Unattended 115.00 20.80
4 South Lewiston Distr.Unattended 115.00 13.80
5 Sweetwater Distr.Unattended 115.00 24.00
6 St.Maries Distr.Unattended 115.00 24.00
7 Tenth &Stewart Distr.Unattended 115.00 13.80
8 Wallace Dist &Whse Unattnd 115.00 13.80
9 Rathdrum Tran &Dist Unattnd 230.00 115.00 13.80
10 Other:31 substa less than 10 MVA Distr.Unattended
11
12 STATE OF MONTANA
13 1 substation less than 10 MVA Distr.Unattended
14
15 SUBSTA @ GENERATING PLANTS
16 STATE OF WASHINGTON
17 Kettle Falls Trans Step-Up 115.00 13.80
18 Long Lake Trans.115.00 4.00 4.00
19 Nine Mile Trns Step-Up &Dist 115.00 60.00 2.30
20 Little Falls Trans.115.00 4.00
21 Northeast Trans.Step-Up 115.00 13.80
22
23 STATE OF IDAHO
24 Cabinet Gorge Trans.Step-Up 115.00 13.80
25 Cabinet Gorge Trans.Step-Up 230.00 13.80
26 Post Falls Trans.Step-Up 115.00 2.30
27 Rathdrum Trans.Step-Up 115.00 13.80
28
29 STATE OF MONTANA
30 Noxon Trans.Step-Up 230.00 13.80
31
32 SUMMARY:
33 Washington:1 sub Distr.Attended
34 7 subs Trans.Unattended
35 120 subs Distr.Unattended
36 3 subs Tran &Dist Unattnd
37 Idaho:1 sub Distr.Attended
38 7 subs Trans.Unattended
39 61 subs Distr.Unattended
40 4 subs Tran &Dist Unattnd
FERC FORM NO.1 (ED.12-96)Page 426.2
Na eLofRespondent is R
R u
malssion a OReort YDear3ofRepo2000
SUBSTATIONS (Continued)
5.Show in columns (1),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company
Capacity of Substation Number of I Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT Line
(In Service)(In MVa)Transfeorers TranSsoar
ers Type of Equipment Number of Units Tot CMapacity No.
(f)(g)(h)(i)(j)(k)
12 1 Frcd Oil &Air Fan 1 20 1
10 1 Frcd Air Fan 1 13 2
30 3 Frcd Air Fan 3 38 3
27 4 Port Fan/FrcdOil/Air 4 39 4
12 1 Frcd Oil &Air Fan 1 20 5
24 2 Two Stage Fan 2 40 6
24 2 Frcd Oil &Air Fan 2 40 7
10 3 8
462 3 FrcdOil/AirFan/Cptrs 243 470 9
78 49 10
11
12
5 1 13
14
15
16
30 1 Frcd Air Fan 1 50 17
80 4 18
18 2 Frcd Oil &Air Fan 1 40 19
24 2 Frcd Oil &Air Fan 2 40 20
36 1 Two Stage Fan 1 60 21
22
23
25 1 Frcd Oil &Air Fan 1
42l 24
403 7 1 25
16 2 Frcd Air/Oil/Air Fan 2 21 26
114 2 Two Stage Fan 2 190 27
28
29
533 9 1 30
31
32
77 33
745 34
1083 35
598 36
22 37
947 38
595 39
1140 40
FERC FORM NO.1 (ED.12-96)Page 427.2
Name of Respondent This Report Is:Date of Report Year of Report
Avista Co (1)X An Original (Mo,Da,Yr)Dec.31 2000rp.(2)A Resubmission 04/30/2001
SUBSTATIONS
1.Report below the information called for concerning substations of the respondent as of the end of the year.
2.Substations which serve only one industrial or street railway customer should not be listed below.
3.Substations with capacities of Less than 10 MVa except those serving customers with energy for resale,may be grouped according
to functional character,but the number of such substations must be shown.
4.Indicate in column (b)the functional character of each substation,designating whether transmission or distribution and whether
attended or unattended.At the end of the page,summarize according to function the capacities reported for the individual stations in
column (f).
Line VOLTAGE (In MVa)
No Name and Location of Substation Character of Substation Primary Secondary Tertiary
(a)(b)(c)(d)(e)
1 Montana:1 sub Trans.Unattended
2 1 sub Distr.Unattended
3 Total System:205 subs 12070.00 2411.50 130 50
4 The following is not included in the above listing
5
6 Centralia Plant Transmission 500.00 19 10
7 Near Centralia,WA Transmission 230.00 -1 00
8
9 Centralia Switching Sta.
10 Near Centralia but not at Centralia
11 Plant Transmission 230.00
12
13 Paul,C.W.,Near Cent.Transmission 500.00
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
39
40
FERC FORM NO.1 (ED.12-96)Page 426.3
Name of Respondent This Report Is:Date of Report Year of Report(1)X An Original (Mo,Da,Yr)2000AvistaCorp.(2)A Resubmission 04/30/2001 Dec.31,
SUBSTATIONS (Continued)
5.Show in columns (l),(j),and (k)special equipment such as rotary converters,rectifiers,condensers,etc.and auxiliary equipment for
increasing capacity.
6.Designate substations or major items of equipment leased from others,jointly owned with others,or operated otherwise than by
reason of sole ownership by the respondent.For any substation or equipment operated under lease,give name of lessor,date and
period of lease,and annual rent.For any substation or equipment operated other than by reason of sole ownership or lease,give name
of co-owner or other party,explain basis of sharing expenses or other accounting between the parties,and state amounts and accounts
affected in respondent's books of account.Specify in each case whether lessor,co-owner,or other party is an associated company.
Capacity of Substation Number of Number of CONVERSION APPARATUS AND SPECIAL EQUIPMENT LineTransformersSpare(in Service)(In MVa)In Service Transformers Type of Equipment Number of Units Total Capacity No.
(in MVa)(f)(g)(h)(i)(j)(k)
533 1
5 2
11493 390 15 3059 4,752 3
4
5
6
-1 -1 7
8
9
10
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
39
40
FERC FORM NO.1 (ED.12-96)Page 427.3
Name of Respondent This Report Is:Date of Report Year of Repod
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ELECTR C DISTRIBUTION METERS AND LINE TRANSFORMERS
1.Report below the information called for concerning distribution watt-hour meters and line transformers.
2.Include watt-hour demand distribution meters,but not external demand meters.
3.Show in a footnote the number of distribution watt-hour meters or line transformers held by the respondent under lease from others,
jointly owned with others,or held otherwise than by reason of sole ownership by the respondent.If 500 or more meters or line
transformers are held under a lease,give name of lessor,date and period of lease,and annual rent.If 500 or more meters or line
transformers are held other than by reason of sole ownership or lease,give name of co-owner or other party,explain basis of
accounting for expenses between the parties,and state amounts and accounts affected in respondent's books of account.Specify in
each case whether lessor,co-owner,or other party is an associated company.
Line Item Number of Watt-hour i LINE TRANSFORMERS
No.Meters Number Í Total capacity (in (MVa)
(a)(b)(c)|(d)
1 Number at Beginning of Year 313,230 97,843 3,849
2 Additions During Year
3 Purchases 7,639 2,043 103
4 Associated with Utility Plant Acquired
5 TOTAL Additions (Enter Total of lines 3 and 4)7,639 2,043 103
6 Reductions During Year
7 Retirements 4,837 1,383 75
8 Associated with Utility Plant Sold
9 TOTAL Reductions (Enter Total of lines 7 and 8)4,837 1,383 75
10 Number at End of Year (Lines 1 +5 -9)316,032 98,503 3,877
11 In Stock 14,548 2,258 180
12 Locked Meters on Customers'Premises
13 Inactive Transformers on System
14 In Customers'Use 301,484 96,245 3,697
15 In Company's Use
16 TOTAL End of Year (Total 11 to 15.This should equal line 10)316,032 98,503 3,877
FERC FORM NO.1 (ED.12-88)Page 429
This Page Intentionally Left Blank
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000(2)A Resubmission 04/30/2001
ENVIRONMENTAL PROTECTION FACILITIES
1.For purposes of this response,environmental protection facilities shall be defined as any building,structure,equipment,facility,or
improvement designed and constructed solely for control,reduction,prevention or abatement of discharges or releases into the
environment of gaseous,Liquid,or solid substances,heat,noise or for the control,reduction,prevention,or abatement of any other
adverse impact of an activity on the environment.
2.Report the differences in cost of facilities installed for environmental considerations over the cost of alternative facilities which would
otherwise be used without environmental considerations.Use the best engineering design achievable without environmental
restrictions as the basis for determining costs without environmental considerations.It is not intended that special design studies be
made for purposes of this response.Base the response on the best engineering judgment where direct comparisons are not available.
Include in these differences in costs the costs or estimated costs of environmental protection facilities in service,constructed or
modified in connection with the production,transmission,and distribution of electrical energy and shall be reported herein for all such
environmental facilities placed in service on or after January 1,1969,so long as it is readily determinable that such facilities were
constructed or modified for environmental rather than operational purposes.Also report similar expenditures for environmental plant
included in construction work in progress.Estimate the cost of facilities when the original cost is not available or facilities are jointly
owned with another utility,provided the respondent explains the basis of such estimations.Examples of these costs would include a
portion of the costs of tall smokestacks,underground Lines,and landscaped substations.Explain such costs in a footnote.
3.In the cost of facilities reported on this page,include an estimated portion of the cost of plant that is or will be used to provide power
to operate associated environmental protection facilities.These costs may be estimations on a percentage of plant basis.Explain such
estimations in a footnote.
4.Report all costs under the major classifications provided below and include,as a minimum,the items Listed-hereunder:
A.Air pollution control facilities:D.Noise abatement equipment:
(1)Scrubbers,precipitators,tall smokestacks,etc.(1)Structures
(2)Changes necessary to accommodate use of (2)mufflers
environmentally clean fuels such as Low ash or low (3)Sound proofing equipment
sulfur fuels including storage and handling equipment (4)Monitoring equipment
(3)Monitoring equipment (5)Other.
(4)Other.E.Esthetic costs:
'B.Water pollution control facilities:(1)Architectural costs
(1)Cooling towers,ponds,piping,pumps,etc.(2)Towers
(2)Waste water treatment equipment (3)Underground lines
(3)Sanitary waste disposal equipment (4)Landscaping
(4)Oil interceptors (5)Other.
(5)Sediment control facilities F.Additional plant capacity necessary due to
(6)Monitoring equipment restricted output from existing facilities,or addition
(7)Other.of pollution control facilities.
C.Solid waste disposal costs:G.Miscellaneous:
(1)Ash handling and disposal equipment (1)Preparation of environmental reports
(2)Land (2)Fish and wildlife plants included in Accounts
(3)Settling ponds 330,331,332,and 335.
(4)Other.(3)Parks and related facilities
(4)Other.
5.In those instances when costs are composites of both actual supportable costs and estimates of costs,specify in column (f)the
actual costs that are included in column (e).
6.Report construction work in progress relating to environmental facilities at Line 9.
Line Classification of Cost C 1ANGES DURING YEAR Balance at Actual Cost
No.Additions Aetirements Adjustments End of Year
(a)(b)(c)(d)(e)(f)
1 Air Pollution Control Facilities 36,383 5,524,442 54,470,674 54,470,674
2 Water Pollution Control Facilities 45,111 1,961,710 5,296,591 5,296,591
3 Solid Waste Disposal Costs 31,614 2,293,748 4,498,140 4,498,140
4 Noise Abatement Equipment 233,439 233,439
5 Esthetic Costs 40,048 5,564,508 5,564,508
6 Additional Plant Capacity 589,362 589,362
7 Miscellaneous (Identify significant)90,920 -20,124 5,660,113 5,660,113
8 TOTAL (Total of lines 1 thru 7)244,076 9,779,900 -20,124 76,312,827 76,312,827
9 Construction Work in Progress 1,057,116 -2,691,062 1,057,116 1,057,116
FERC FORM NO.1 (ED.12-88)Page 430
Name of Respondent This Report Is:Date of Report Year of Report
Avista Corp (1)An Original (Mo,Da,Yr)Dec.31,2000
(2)A Resubmission 04/30/2001
ENVIRONMENTAL PROTECTION EXPENSES
1.Show below expenses incurred in connection with the use of environmental protection facilities,the cost of which are reported on
Page 430.Where it is necessary that allocations and/or estimates of costs be made,state the basis or method used.
2.Include below the costs incurred due to the operation of environmental protection equipment,facilities,and programs.
3.Report expenses under the subheadings listed below.
4.Under ltem 6 report the difference in cost between environmentally clean fuels and the alternative fuels that would otherwise be used
and are available for use.
5.Under Item 7 include the cost of replacement power,purchased or generated,to compensate for the deficiency in output from
existing plants due to the addition of pollution control equipment,use of alternate environmentally preferable fuels or environmental
regulations of governmental bodies.Base the price of replacement power purchased on the average system price of purchased power
if the actual cost of such replacement power is not known.Price internally generated replacement power at the system average cost of
power generated if the actual cost of specific replacement generation is not known.
6.Under item 8 include ad valorem and other taxes assessed directly on or directly relatable to environmental facilities.Also include
under ltem 8 licensing and similar fees on such facilities.
7.In those instances where expenses are composed of both actual supportable data and estimates of costs,specify in column (c)the
actual expenses that are included in column (b).
Line Ò\assification of Ê×penses Amount Actual Expenses
No.(a)(b)(c)
1 Depreciation 1,813,601
2 Labor,Maint,Mtrls,&Supplies Cost Related to Env Fac &Programs 2,234,031
3 Fuel Related Costs
4 Operation of Facilities 5,143,150
5 Fly Ash and Sulfur Sludge Removal 319,896
6 Difference in Cost of Environmentally Clean Fuels
7 Replacement Power Costs
8 Taxes and Fees 843,177
9 Administrative and General 672,317
10 Other (Identify significant)229,463
11 TOTAL 11,255,635
FERC FORM NO.1 (ED.12-88)Page 431
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:103.1 Line No.:23 Column:d
Indirectly controlled by the Respondent.Owned by Pentzer Corporation,a wholly owned Avista Capital subsidiary.See
Avista Capital and Pentzer Corporation listings on page 103.
FERC FORM NO.1 (ED.12-87)Page 450
Nameof Respondent ThisRepodis:DateofRepon Yearof Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTEDATA
Schedule Page:200 Line No.:3 Column:b
Note (1)Includes Investment in Kettle Falls:1984 approximately 10%of the company'sinvestmentinKettleFallswasdisallowedrecoverythroughrates.Pursuant to FAS-90,a
reserve was established to recognize this rate treatment.This amount was charged to netincomein1986andisoffsetagainstelectricplant-in-service on the balance sheet.The
amount is ($2,951,837)for Washington and ($1,160,677)for Idaho.
Schedule Page:200 Line No.:18 Column:b
Footnote Linked.See note on 200,Row:3,col/item:b
Schedule Page:200 Line No.:21 Column:b
Note (2)Accumulated of Plant Acquisition Adjustment is charged to account 114.xx;111.20MiscellaneousAmortization.Accumulated Amortization of Computer Software is charged to111.48 and Amortization of Lease Hold Improvements to account 111.46
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:219 Line No.:3 Column:c
Interest credits under sinking fund method (on Hydro plant only)is $3,275,848.76
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:221 Line No.:2 Column:a
Previously devoted to public service;transfered to Account 121,April 1979.
Schedule Page:221 Line No.:3 Column:a
Previously devoted to public service;transferred to Account 121,December 1981.
Schedule Page:221 Line No.:4 Column:a
Transferred to Account 121,April 1982.
Schedule Page:221 Line No.:5 Column:a
Transferred to Acount 121,December 1986.
Schedule Page:227 Line No.:6 Column:a
Transferred to Account 121,December 1991.
Schedule Page:221 Line No.:7 Column:a
Transferred to Account 121,June 1995.
Schedule Page:221 Line No.:8 Column:a
Previously devoted to public service;transferred to Account 121,April 1999.
Schedule Page:227 Line No.:9 Column:a
Acquired to Account 121,December 1999.
Schedule Page:221 Line No.:12 Column:a
Transferred to Account 121,December 1991.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:227 Line No.:1 Column:d
Electric
Schedule Page:227 Line No.:5 Column:d
Elec tric .
Schedule Page:227 Line No.:7 Column:d
Electric .
Schedule Page:227 Line No.:8 Column:d
Electric .
Schedule Page:227 Line No.:9 Column:d
Electric .
Schedule Page:227 Line No.:10 Column:d
Electric,gas &miscellaneous.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:256 Line No.:32 Column:i
The difference between column (i)and the total of accounts 427 plus 430 is $196,041 ofinterestexpenseassociatedwithshort-term borrowing from Associated Companies .
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:300 Line No.:4 Column:c
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:310 Line No.:10 Column:bCityofCheneyterminatesSeptember30,2001.
Schedule Page:310 Line No.:13 Column:b
Clark PUD contract terminates July 31,2001.
Schedule Page:310 Line No.:14 Column:b
Cogentrix contract terminates September 30,2001.
Schedule Page:310.1 Line No.:2 Column:b
Cogentrix DES service contract terminates January 22,2003.
Schedule Page:310.7 Line No.:10 Column:b
Duke Energy Trading contract terminates July 31,2001.
Schedule Page:310.2 Line No.:3 Column:b
Enron contact terminates December 31,2016.
Schedule Page:310.2 Line No.:4 Column:b
Eugene contract terminated September 30,2000.
Schedule Page:310.3 Line No.:10 Column:b
Montana Power Trading &Marketing sale terminates July 31,2001.
Schedule Page:310.3 Line No.:11 Column:b
Montana Power Company sale terminates October 31,2003.
Schedule Page:310.4 Line No.:5 Column:b
PacifiCorp sale terminates September 15,2003.
Schedule Page:310.4 Line No.:7 Column:b
PacifiCorp sale terminates October 31,2003.
Schedule Page:310.4 Line No.:10 Column:b
Pend Oreille County PUD terminates October 31,2004.
Schedule Page:310.4 Line No.:13 Column:b
Portland General Electric terminates December 31,2016.
Schedule Page:310.5 Line No.:4 Column:b
PP&L Montana terminates October 31,2003
Schedule Page:310.5 Line No.:8 Column:b
Puget Sound Energy sale terminates October 31,2003.
Schedule Page:310.5 Line No.:9 Column:b
Puget Sound Energy terminates October 31,2003.
Schedule Page:310.6 Line No.:1 Column:b
City of Seattle terminated April 15,2000.
Schedule Page:370.6 Line No.:4 Column:b
Snohomish County PUD terminates September 30,2001.
Schedule Page:310.6 Line No.:7 Column:b
Sovereign DES contract terminates July 31,2004.
Schedule Page:310.7 Line No.:3 Column:b
West Kootenay Power Ltd.terminated February 29,2000.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:310.7 Line No.:8 Column:b
IntraCompany Wheeling.
Schedule Page:310.7 Line No.:9 Column:b
IntraCompany Generation -Sale of Ancillary Services .
Schedule Page:310.7 Line No.:10 Column:b
Estimated revenues -true up in later periods.
FERC FORM NO.1 (ED.12-87)Page 450.1
Narneof Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:326 Line No.:10 Column:b
BPA -WNP #1 contract terminates June 30,2000.
Schedule Page:326 Line No.:11 Column:b
BPA -WNP#3 contract terminates June 30,2017.
Schedule Page:326 Line No.:13 Column:b
BPA -CSPE &Supp/Entitlement Capacity -terminate March 31,2003.
Schedule Page:326.1 Line No.:1 Column:I
Nonmonetary exchange valuation
Schedule Page:326.1 Line No.:2 Column:I
Reactive Charges
Schedule Page:326.1 Line No.:3 Column:b
BPA -terminates September 30,2001.
Schedule Page:326.1 Line No.:11 Column:I
Nonmonetary exchange valuation
Schedule Page:326.1 Line No.:14 Column:b
CSPE Capacity -terminates March 31,2003.
Schedule Page:326.2 Line No.:9 Column:I
Nonmonetary exchange valuation
Schedule Page:326.3 Line No.:12 Column:I
Nonmonetary exchange valuation
Schedule Page:326.4 Line No.:4 Column:b
Service to Deer Lake from Inland Power &Light.
Schedule Page:326.5 Line No.:2 Column:I
Prior Period
Schedule Page:326.5 Line No.:10 Column:I
Nonmonetary exchange valuation
Schedule Page:326.5 Line No.:13 Column:I
Nonmonetary exchange valuation
Schedule Page:326.6 Line No.:14 Column:I
Nonmonetary exchange valuation
Schedule Page:326.8 Line No.:2 Column:I
Nonmonetary exchange valuation
Schedule Page:326.8 Line No.:13 Column:b
Amortization of PURPA buyout.
Schedule Page:326.8 Line No.:14 Column:I
Fuel Supply Price Swap
Schedule Page:326.9 Line No.:2 Column:I
Curtailment purchase
Schedule Page:326.9 Line No.:3 Column:I
Curtailment purchase
Schedule Page:326.9 Line No.:4 Column:I
Curtailment purchase
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:326.9 Line No.:6 Column:I
Provide Ancilliary Services to Transmission Business Line
Schedule Page:326.9 Line No.:7 Column:b
Inadvertent energy.
FERC FORM NO.1 (ED.12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTEDATA
Schedule Page:328 Line No.:1 Column:a
Avista Energy -Subsidiary of Avista Corp
Schedule Page:328 Line No.:2 Column:a
Avista Enregy -Subsidiary of Avista Corp.
Schedule Page:328 Line No.:3 Column:d
Bonneville Power Administration Transfer Agreement terminates October 31,2005
Schedule Page:328 Line No.:4 Column:d
Bonneville Power Adminstration West of Hatwai agrrement terminates July 2001
Schedule Page:328 Line No.:4 Column:m
Other Charges are Transfer Services
Schedule Page:328 Line No.:8 Column:d
CoGentrix contract terminates September 30,2001
Schedule Page:328 Line No.:11 Column:d
Grant County PUD Use of Facilities agreement terminates on two years written notice
Schedule Page:328 Line No.:12 Column:d
Idaho County Light &Power agreement terminates September 30,2001
Schedule Page:328 Line No.:12 Column:m
Other Charges are Transfer Services
Schedule Page:328.1 Line No.:17 Column:m
Other Charges are Transfer Services
Schedule Page:328.1 Line No.:15 Column:d
PacifiCorp Series Capacitor agreement -amortization until June 30,2009
Schedule Page:328.2 Line No.:2 Column:d
PacifiCorp agreement terminates December 31,2012
Schedule Page:328.2 Line No.:11 Column:d
Powerex agreement terminates September 30,2001
Schedule Page:328.2 Line No.:12 Column:m
Other Charges are Transfer Services
Schedule Page:328.3 Line No.:3 Column:d
Seattle City Light agreement terminates October 30,2005
Schedule Page:328.3 Line No.:8 Column:d
City of Spokane agreement terminates February 28,2011
Schedule Page:328.3 Line No.:8 Column:m
Other Charges are Use of Facilities
Schedule Page:328.3 Line No.:9 Column:d
Spokane Tribe agreement terminates December 31,2003
Schedule Page:328.3 Line No.:10 Column:d
Tacoma Power agreement terminates October 30,2005
Schedule Page:328.3 Line No.:11 Column:d
US Bureau of Reclamation agreement terminates May 15,2026 or three years written notice
Schedule Page:328.3 Line No.:12 Column:d
US Bureau of Reclamation agreement terminates NOvember 11,2015 or 12 months written
notice
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:328.3 Line No.:13 Column:d
Vaagen Brothers agreement terminates September 30,2010
Schedule Page:328.3 Line No.:13 Column:m
Other Charges are Losses
Schedule Page:328.3 Line No.:14 Column:m
Other Charges are billing estimates
FERC FORM NO.1 (ED.12-87)Page 450.1
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:332 Line No.:9 Column:a
Delivered Power to Wheeler
Schedule Page:332 Line No.:10 Column:a
Received power from wheeler.
Schedule Page:332 Line No.:11 Column:a
Delivered power to wheeler.
Schedule Page:332 Line No.:12 Column:a
Received power from Wheeler.
Schedule Page:332 Line No.:13 Column:a
Delivered power to wheeler.
Schedule Page:332 Line No.:14 Column:a
Received Power from wheeler.
Schedule Page:332 Line No.:15 Column:a
Delivered power to wheeler.
Schedule Page:332 Line No.:16 Column:a
Delivered power to wheeler.
Schedule Page:332.1 Line No.:1 Column:a
Received power from wheeler.
Schedule Page:332.7 Line No.:4 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:5 Column:a
Delivered power to wheeler.
Schedule Page:332.7 Line No.:6 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:8 Column:a
Received power from wheeler.
Schedule Page:332.7 Line No.:9 Column:a
Delivered power to wheeler.
Schedule Page:332.1 Line No.:10 Column:a
Received power from wheeler.
Schedule Page:332.1 Line No.:i f Column:a
Delivered power to wheeler.
Schedule Page:332.1 Line No.:12 Column:a
Received power from wheeler.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:402 Line No.:-1 Column:bOperatedbyPacificorp;Sold on May 5,2000.
Schedule Page:402 Line No.:-1 Column:eOperatedbyPPLMontanaLLC.
Schedule Page:402 Line No.:-1 Column:f
Leased plant .
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:406 Line No.:-2 Column:b
License period from August 1,1972 to July 31,2007.
Schedule Page:406 Line No.:-2 Column:c
License period from August 1,1972 to July 31,2007.
Schedule Page:406 Line No.:-2 Column:d
Original license period from January 10,1951 to February28,2001.
Schedule Page:406 Line No.:-2 Column:e
Original license period from May 1,1955 to April 30,2005.Revisedto February 28,2001.
Schedule Page:406 Line No.:-2 Column:f
License period from August 1,1972 to July 31,2007.
Schedule Page:406.1 Line No.:-2 Column:b
License period from August 1,1972 to July 31,2007.
Schedule Page:406.1 Line No.:-2 Column:c
Licensed period from August 1,1972 to July 31,2007.
Schedule Page:406.1 Line No.:-2 Column:d
Not a licensed project.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:422 Line No.:29 Column:a
See PacifiCorp and Montana Power Form 1 -Jointly owned.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)_X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:426.3 Line No.:7 Column:aJointlyowned.For complete details see FERC Form 1 of Pacific Power &Light Company.
Schedule Page:426.3 Line No.:11 Column:aJointlyowned.For complete details see FERC Form 1 of Pacific Power &Light Company.
Schedule Page:426.3 Line No.:11 Column:c
Switching only.
Schedule Page:426.3 Line No.:13 Column:aJointlyowned.For complete details see FERC Form 1 of Pacific Power &Light Company.
Schedule Page:426.3 Line No.:13 Column:c
Switching only.
FERC FORM NO.1 (ED.12-87)Page 450
Name of Respondent This Report is:Date of Report Year of Report
(1)X An Original (Mo,Da,Yr)
Avista Corp.(2)_A Resubmission 04/30/2001 Dec 31,2000
FOOTNOTE DATA
Schedule Page:430 Line No.:1 Column:c
Represents the sale of Avista's interest in the Centralia Generating Station
Schedule Page:430 Line No.:2 Column:c
Represents the sale of Avista's interest in the Centralia Generating Station
Schedule Page:430 Line No.:3 Column:c
Represents the sale of Avista's interest in the Centralia Generating Station
FERC FORM NO.1 (ED.12-87)Page 450
INDEX
Schedule Page No.
Accrued and prepaid taxes .......................262-263
Accumulated Deferred Income Taxes .........................234
272-277
Accumulated provisions for depreciation of
common utility plant ........................356
utility plant ........................219
utility plant (sammary).........................200-201
Advances
from associated companies ........................256-257
Allowances ......................228-229
Amortization
miscellaneous .......................340
of nuclear fuel ...........................202-203AppropriationsofRetainedEarnings..........................118-119
Associated Companies
advances from ..................................256-257
corporations controlled by respondent .......................103
control over respondent ......................102
interest on debt to .......................256-257
Attestation ........................i
Balance sheet
comparative ........................110-113
notes to ........................122-123
Bonds .....................256-257
Capital Stock .......................251
discount ........................254
expense ........................254
installments recived ....................252
premiums ........................252
reacquired .......................251
subscribed .......................252
Cash flows,statement of .......................120-121
Changes
important during year .......................108-109
Construction
overheads,electric ..................................217
overhead procedures,general description of ......................218
work in progress -common utility plant ..........................356
work in progress -electric ..........................216
work in progress -other utility departments .........................200-201
Control
corporations controlled by respondent .........................103
over respondent ...............................102
security holders and voting powers ........................106-107
Corporation
controlled by ........................103
incorporated .......................101
CPA,background information on .....................101
CPA Certification,this report form ........................i-ii
FERC FORM NO.1 (ED.12-93)Index 1
INDEX (continued)
Schedule Page No.
Deferred
credits,other .......................269
debits,miscellaneous ............................233
income taxes accumulated -accelerated
emortization property .............................272-273
income taxes accumulated -other property .......................274-275
income taxes accumulated -other ..................................276-277
income taxes accumulated -pollution control facilities ........................234
Definitions,this report form ........................iii
Depreciation and amortization
of common utility plant .........................356
of electric plant ......................219
336-337
Directors ............................105
Discount on capital stock .........................254
Discount -premium on long-term debt .......................256-257
Distribution of salaries and wages .......................354-355
Dividend appropriations .......................118-119
Earnings,Retained .....................118-119
Electric energy account ......................401
Environmental protection
expenses .......................431
facilities .....................430
Expenses
electric operation and maintenance .......................320-323
electric operation and maintenance,summary .......................323
unamortized debt ........................256
Extraordinary property losses ........................230
Filing requirements,this report form
General description of construction overhead procedure ........................218
General information .............................101
Instructions for filing the FERC Form 1 .......................i-iv
Generating plant statistics
hydroelectric (large).........................406-407
pumped storage (large)........................408-409
small plants ........................410-411
steam-electric (large)............................402-403
Hydro-electric generating plant statistics .......................406-407
Identification .........................101
Important changes during year .....................108-109
Income
statement of,by departments .............................114-117
statement of,for the year (see also revenues).........................114-117
deductions,interest on debt to associated companies .........................340
deductions,miscellaneous amortization .........................340
deductions,other income deduction .........................340
deductions,other interest charges .........................340
Incorporation information ........................101
Installments received on capital stock .........................252
FERC FORM NO.1 (ED.12-95)Index 2
INDEX (continued)
Scheduha Pace Ak)
Interest
charges,on debt to associated companies ........................340
charges,other .......................................340
charges,paid on long-term debt,advances,etc ......................256-257
Investments
nonutility property ........................221
subsidiary companies ...............................224-225
Investment tax credits,accumulated deferred .........................266-267
Law,excerpts applicable to this report form .........................iv
List of schedules,this report form ........................2-4
Long-term debt ...........................256-257
Losses-Extraordinary property ........................230
Materials and supplies .......................227
Meters and line transformers .......................429
Miscellaneous general expenses .....................335
Notes
to balance sheet ......................................122-123
to statement of changes in financial position ........................122-123
to statement of income .......................122-123
to statement of retained earnings ..........................122-123
Nonutility property ......................221
Nuclear fuel materials ..........................202-203
Nuclear generating plant,statistics .........................402-403
Number of Electric Department Employees ........................323
Officers and officers'salaries ......................104
Operating
expenses-electric .......................320-323
expenses-electric (summary).........................323
Other
paid-in capital .................................253
donations received from stockholders ........................253
gains on resale or cancellation of reacquired
capital stock ...........................253
miscellaneous paid-in capital .............................253
reduction in par or stated value of capital stock ........................253
regulatory assets .....................232
regulatory liabilities ......................278
Overhead,construction-electric ........................217
Peaks,monthly,and output ......................401
Plant,Common utility
accumulated provision for depreciation ........................356
acquisition adjustments .....................356
allocated to utility departments ......................356
completed construction not classified .........................356
construction work in progress ........................356
expenses ........................356
held for future use .......................356
in service .......................356
leased to others .......................356
Plant data ......................217-218
336-337
401-429
FERC FORM NO.1 (ED.12-95)Index 3
INDEX (continued)
Schedule Paqe No.
Plant -electric
accumulated provision for depreciation ..........................219
construction work in progress ........................216
held for future use .......................214
in service .....................204-207
leased to others ................................................213
Plant -utility and accumulated provisions for depreciation
amortization and depletion (summary).......................201
Pollution control facilities,acconulated deferred
income taxes ........................234
Power Exchanges .................................326-327
Premium and discount on long-term debt .......................256
Premium on capital stock .........................251
Prepaid taxes ..............................262-263
Property -losses,extraordinary ........................230
Pumped storage generating plant statistics .......................408-409
Purchased power (including power exchanges)....................326-327
Reacquired capital stock ......................250
Reacquired long-term debt .......................256-257
Receivers'certificates .........................................256-257
Reconciliation of reported net income with taxable income
from Federal income taxes ........................261
Regulatory commission expenses deferred ..........................233
Regulatory commission expenses for year ..........................350-351
Research,development and demonstration activities -.........................352-353
Retained Earnings
amortization reserve Federal .....................119
appropriated ......................118-119
statement of,for the year .....................118-119
unappropriated ......................118-119
Revenues -electric operating ......................300-301
Salaries and wages
directors fees .........................105
distribution of .........................354-355
officers'....................................104
Sales of electricity by rate schedules .........................304
Sales -for resale .........................310-311
Salvage -nuclear fuel .....................202-203
Schedules,this report form .......................2-4
Securities
exchange registration .....................250-251
holders and voting powers .......................106-107
Statement of Cash Flows ........................120-121
Statement of income for the year ..........................114-117
Statement of retained earnings for the year .........................118-119
Steam-electric generating plant statistics .........................402-403
Stock liability for conversion .....................252
Substations .......................426
Supplies -materials and ....................227
FERC FORM NO.1 (ED.12-90)Index 4
INDEX (continued)
SchedLife
Taxes
accrued and prepaid ........................262-263chargedduringyear...........................262-263
on income,deferred and accumulated ........................234
272-277reconciliationofnetincomewithtaxableincomefor........................261Transformers,line -electric ........................429Transmission
lines added during year ....................424-425linesstatistics........................422-423ofelectricityforothers.....................328-330ofelectricitybyothers....................332Unamortized
debt discount ....................256-257debtexpense......................256-257premiumondebt.................................256-257UnrecoveredPlantandRegulatoryStudyCosts........................230
FERC FORM NO.1 (ED.12-90)Index 5