2021Annual Report Electric.pdf

Atzt t -ETHIS FILING IS
ftem 1: El An hitial (original)Submission OR E Resubmission No.
FERC FINANCIAL REPORT
FERC FORM No. 1: Annua! Report of
Major Electric Utilities, Licensees
and Others and Supplemental
Form 3-Q: Quarterly Financial Report
Exact Legal Name of Respondent (Company)
Avista Corporation
Year/Period of Report
Endot202llQ/.
t:_., ,
:- .J
r\r
\.{...}
-TJ
r$
+cI}
t*,_-_': "
,.'.] ,,l
;r"'
l*l -
Lr l.' l
!r:
li
lii(:
1
reporE are mandatory underthe Federal PowerAct,
and 309, and 18 CFR 141.1 and '141.400. Failure trc report may result in
fines, civil penalties and oher sanctions as provided by law. The
Energy Regulatory Commission does not consider these reports to be
FERC FORM NO. I (REV.02{14)
INSTRUCTIONS FOR FILING FERC FORM NOS. I and 3-Q
GENERAL INFORMATION
l.Purpose
FERC Form No. 1 (FERC Form 1) is an annual regulatory requirement for Major electic utilities, licensees and others (18 C.F.R. S 141.1).
FERC Form No. 3-Q ( FERC Form 3-Q) is a quarterly regulatory requirementwhich supplemenb he annual financial reporting
requirement (1 8 C.F.R. S 141.400). These reports are designed trc collect financial and operational information ftom electic utilities,
licensees and others subject to the jurisdiction of he Federal Energy Regulatory Commission. These reporb are also considered to be
non+onfidential public use forms.
ll. Who MustSubmit
Each Major elecfic utility, licensee, or other, as classified in tre Commission's Uniform System of Accounts Prescribed br Public Utilities,
Licensees, and Ohers Subject To the Provisions of The Federal PowerAct (18 C.F.R. Part 101), must submit FERC Form 1 (18 C.F.R. S
'141 .1), and FERC Form 34 (18 C.F.R. S 141 .400).
Note: Major means having, in each of the three previous calendar years, sales orbansmission service that exceeds one of the following:
1. one million megawafthoursof total annual sales,
2. 1 00 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).
lll. What and Where to Submit
a. Submit FERC Form Nos. 1 and 3Q elecfonically ftrough the eCollection portal at hftps://eCollection.ferc.gov, and according to the
specifications in the Form 1 and 3{ taxonomies.
b. The Corporate fficer Certification must be submitted electonically as part of the FERC Forms 1 and 3-Q filings.
c. Submit immediately upon publication, by either eFiling or mail, tro (2) copies to the Secletary of the Commission, the latest Annual
Report to Stockholders. Unless eFiling the Annual Report to Stockholders, mail he stockholders report to the Secretary of the
Commission at:
Secretary
Federal Energy Regulatory Commission 888 First Street, NE
Washington, DC20426
d. FortheCPACertificationStatement,submitwithin30daysafterfilingtheFERCForm'l,aletterorreport(notapplicabletofilers
classified as Class C or Class D prior to January 1 , 1984). The CPA Certification Statement can be either eFiled or mailed to lhe
Secretary of the Commission atthe address above.
The CPA Certification Statement should:
a. Attest to the conformity, in all material aspecb, of the below listed (schedules and pages) with $e Commission's applicable
Uniform System of Accounts (including applicable notes relating thereto and the Chief Accountianfs published accounting
releases), and
b. Be 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 C.F.R. SS 41.1041.12 for specific
qualifications.)
Schedules Pages
ComparativeBalanceSheet 110-'113
Statement of lncome 114-117
Statement of Retained Eamings 1'l 8-11 9
Statementof Cash Flows 120-121
Notes to Financial Statemenb 122-123
e. The following format must be used for the CPA Certification Stratement unless unusual circumstiances or conditions, explained in the
letter or report, demand hat it be varied. lnsert parenhetical phrases only when exceptions are reported.
"ln connection with our regular examination of the financial statemenb of [COMPANY NAME] for the year ended on which we have
reported separately underdate of [DATE], we have also reviewed schedules [NAME OF SCHEDULES] of FERC Form No. 1 forhe
yearfiled witr the Federal Energy Regulatory Commission, forconbrmity in all material respects with the requiremenb of the
Federal Energy Regulatory Commission as setforth in ib 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 circumstiances.
Based on our review, in our opinion tre accompanying schedules idenlified in the preceding paragraph (except as noted below)
conform in all material respecb with the accounling requiremenb of the Federal Energy Regulabry Commission as set forft in its
applicable Uniform System of AccounE and published accounting releases." The letbr or report must state which, if any, of the
pages above do not conform to he Commission's requirements. Descdbe the discrepancies that exist
f. Filers are encouraged to file their Annual Report b Stockholders, and the CPA Certification Stabment using eFiling. Further
instuctions are found on the Commission's website at htFs://www.ferc.gov/ferc-online/ferc-online/frequently-asked{uestions-faqs-
efilingferc-online.
g. Federal, State, and Local CrovemmenE and olher aulhorized users may obtain additional blank copies of FERC Form 1 and 3Q
ftee of charge fom httros://www.ferc.gov/general-information-O/electric-industry-forms.
lv. When to Submit
FERC Forms 1 and 3-Q must be filed by the following schedule:
a. FERCFormlforeachyearendingDecember3lmustbefiledbyApril lSthofthefollowingyear(18CFR$141.1),and
b. FERCForm3Qforeachcalendarquartermustbefiledwithin60daysaftertrereportingquarter(18C.F.R.S141.400).
v. Where to Send Comments on Public Reporting Burden.
The public reporting burden br lhe FERC Form 1 collection of information is eslimated b average 1 ,'168 houe per response, including
the time for reviewing instuclions, searching existing data sources, gahering and maintraining the data+eeded, and compleling and
reviewing the collection of information. The public reporting burden fur the FERC Form 3Q collection of inbrmalion is eslimated to
average 168 hours per rcsponse.
Send comments regarding these burden estimates or any aspect of lhese collections of inbrmation, including suggestions fur reducing
burden, to the Federal Energy Regulatory Commission, 888 First Sfeet NE, Wbshington, DC 20426 (Attention: lnbrmation Clearance
Officer); and to he ffice of lnformation and Regulabry Afiairs, ffice of Management and Budget Washingbn, DC 20503 (Attention:
Desk fficerforhe Federal Energy Regulatory Commission). No person shall be subjectb any penalty if any collection of information
does not display a valid confol number (44 U.S.C. $ 3512 (a)).
GENERAL INSTRUCTIONS
l. PreparethisreportinconformitywithheUniformSystemofAccounb(18CFRPart101)(USofA). lnterpretall accountingwordsand
phrases in accordance wih the USofA.
ll. Enterinwholenumbers(dollarsorMWH)only,exceptwhereothentrrisenobd.(EnbrcenEforaveragesandfiguresperunitwherecenb
are important. The truncating of cents is allowed except on lhe four basic financial shtemenb where ounding is requircd.) The amounts
shown on all supporting pages must agree with the amounE entered on the statements that they support \A/hen applying thresholds to
determine significance for reporting purposes, use for balance sheet accounts the balances at lhe end ofthe cunent reporting period, and
use ficr statement of income accounts the cunent yea/s year to date amounts.
lll. Complete each question fully and accurately, even if it has been answered in a previous report Enter the word 'None" where it tuly and
completely states the fact
lV. For any page(s) hat is not applicable to the respondenl omit the page(s) and enter "NA,' "NONE,' or'Nol Applicable" in column (d) on
fte List of Schedules, pages 2 and 3.
V. Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Reporfl included in the header of each page is to
be completed only for resubmissions (see Vll. below).
Vl. Generally, except for certain schedules, all numbers, whether they arc expected to be debits or credits, must be reported as positive.
Numbers having a sign that is difierentfrom the expected sign must be reported by enclosing the numbers in parentheses.
Vll. For any resubmissions, please explain the reason br the resubmission in a footrrote to the data field.
Vlll. Do not make references to reports of previous periodsrlears or to other reporb in lieu of required enEies, except as specifically
authorized.
lX. Wherever (schedule) pages referto figures ftom a previous pedod&ear, the figures reported must be based upon those shown by the
report of the previous period&ear, or an appropriate explanation given as to why the difierent figures wee used.
X. Schedule specific instructions are found in the applicable taxonomy and on the applicable blank rendered form.
Definitions br statistical classifications used for completing schedules for fansmission system reporting are as fullows:
FNS - Firm Network Transmission Service for Self. "Firm" means service that can not be intemrpted for economic reasons and is intended to
remain reliable even under adverse conditions. "Network Service" is Network Transmission Service as described in Order No. 888 and the
Open Access Transmission Tariff. "Self'means the respondent.
FNO - Firm Netwo* Service for Others. "Firm" means that service cannot be interupted for economic reasons and is intended to remain
reliable even under adverse conditions. "Netwo* Service' is Network Transmission Service as described in Order No. 888 and the Open
Access Transmission Tariff.
LFP - for Long-Term Firm Point-to-Point Transmission Reservations. "Long-Term" means one year or longer and" firm" means that service
cannot be intenupted for economic reasons and is intended to remain reliable even under adverse conditions. "Point-tc-Point Transmission
Reservations" are described in Order No. 888 and he Open Access Transmission Tarifi. Forall fansactions identified as LFP, provide in a
footnote he termination date of the contact defined as the earliest date eilher buyer or seller can unilaterally cancel the contact.
OLF - Other Long-Term Firm Transmission Service. Report service provided under conbacb which do not conform to the terms of tre Open
Access Transmission Tarifi. "Long-Term" means one year or longer and "firm' means that service cannot be intemrpted for economic reasons
and is intended to remain reliable even under adverse conditions. For all transactions identified as OLF, provide in a bohote the termination
date of the confact defined as he earliest date either buyer or seller can unilaterally get out of fre contract
SFP - Short-Term Firm Point-to-Point Transmission Reservations. Use this classification for all firm point-to-point transmission reservations,
where he duration of each period of reservation is less than one-year.
NF - Non-Firm Transmission Service, where firm means that service cannot be intemrpted for economic reasons and is intended to remain
eliable even under adverse conditions.
OS - Other Transmission Service. Use this classification only br trose services which can not be placed in the above-mentioned
classifications, such as all otherservice regardless of the length of he confactand service FERC Form. Describe the type of service in a
bohote br each enfy.
AD - Out-of-Period Adjustments. Use this code br any accounting adjusfnenb or "fue-ups" for service provided in prior reporting periods.
Provide an explanation in a footnote for each adjustment.
EFINITIONS
l. Commission Authorization (Comm. Auth.) - The authorization of he Federal Energy Regulatrrry Commission, or any oher Commission
Name he commission whose authorizalion was obtained and give date of the authorization.
ll. Respondent - The person, corporErtion, licensee, agency, authority, or other Legal entity or instumentallty in whose behalf the report is
made.
EXCERPTS FROM THE LAW
Federal PowerAct, 16 U.S.C. S 791a425r
Sec. 3. The words defined in this section shall have the following meanings for puposes of this Act, to with:
3. 'Corporation' means any corporation, joint-stock company, parftership, association, business tust organized grcup of persons, whelher
incorporated or not, or a receiver or receivers, tustee ortustees of any of the foregoing. lt shall not include 'municipalities, as hereinafter
defined;
4. 'Person' means an individual or a oorporation;
5.'Licensee,meansanyperson,State,ormunicipalityLicensedunderheprovisionsofsection4ofthisAct,andanyassigneeorsuccessor
in interestthereof;
7. 'municipality means a city, county, inigation distict, drainage disfict or other political subdivision or agency of a Stiate competent under
the Laws thereof to carry and the business of developing, bansmitting, unilizing, or disfibuting power; ......
11. "projecf means. a complete unitof improvementordevelopment consisting of a powerhouse, all waterconduib, all dams and
appurtenant works and stucfures (including navigation stucfures) which are a part of said unit, and all storage, diverting, or fore bay
reservoirs direcfly connected herewith, the primary line or lines hansmitting power there ftom to the point of junction with the distibution
system orwith the interconnected primary transmission system, all miscellanoous sfucfures 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 he maintenance and opemtion of such unit
'Sec.4. The Commission is hereby authorized and empowered
a.'Tomakeinvestigationsandtocollectandrecorddataconcemingtheutilizationofthewater'resourcesofanyregiontobedeveloped,the
water-power industry and ib relation to oher indusfies and to interstate or foreign commerce, and conceming the location, capacity,
development cosE, and relation tc markets of power sites; ... to the extent the Commission may deem necessary or useful for he
purposes of this Act."
"Sec.304.
a. Every Licensee and every public utility shall file with he Commission such annual and other periodic or special* reports as the
Commission may by rules and regulations or other prescribe as necessary or appropriate to assist tfre Commission in the proper
administration of this Act The Commission may prescribe the manner and FERC Form in which such reporb shall be made, and require
fiom such persons specific answers to all questions upon which the Commission may need information. The Commission may require
that such reports shall include, among otherthings, full infurmation as to assets and Liabilities, capitalization, net invesfnent, and
reduction thereol gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facililies, c,ost of
maintenance and operation of he project and other facilities, cost of renewals and replacement of he project works and otherfacilities,
depreciation, genemtion, transmission, distribution, delivery use, and sale of electric eneqy. The Commission may require any such
person to make adequate provision for cunenfly determining such cosb and other facb. Such reports shall be made under oatr unless
the Commission otherwise specifi es*.1 0
"Sec.309.
The Commission shall have powerto 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 his Act. Among other frings, such rules and regulations
may define accounting, technical, and hade terms used in this Act; and may prescribe the FERC Form or FERC Forms of all statemenb,
declarations, applications, and reporb to be filed witr the Commission, the information which they shall contain, and the time within which
they shall be feld...'
GENERAL PENALTIES
The Commission may assess up to $1 million per day per violalion of its rules and regulations. See FPA $ 316(a) (2005), 16 U.S.C. $ 825o(a).
FERC FORM NO.1 (ED.03.07)
FERC FORM NO.1
REPORT OF MAJOR ELECTRIG UTILITIES, LICENSEES AND OTHER
!DENTIFICATION
01 Exact Legal Name of Respondent
Avistia Corporation
02Yearl Peiod of Report
End ot,20211 Q4
03 Previous Name and Date of Change (lf name changed during year)
I
04 Address of Principal ffice at End of Period (Sfeet, City, State, Zip Code)
1411 East Mission Avenue, Spokane, WA 99207
05 Name of Contact Person
Ryan L. Krasselt
06 'l'iUe of Contact Person
VP, Conholler, Prin. Acctg
07 Address of Contact Person (Sbeet, City, State, Zip Code)
141 1 East Mission Avenue, Spokane, WA 99207
08 Telephone of Contact Person, lncluding Area Code
[phone]
09 This Report is An Original / A Resubmission
(r) El An original
(2) E AResubmission
10 Date of Report (Mo, Da, Yr)
o415nO22
Annual Corporate Offtcer Certification
The undersigned officer certifies hat:
I have examined this report and to the best of my knowledge, information, and belief all statemenls of fact contained in this report are conect
statements of the business afiairs of the respondent and the financial statements, and otherfinancial information contiained in his report,
conform in all material respecb to the Uniform System of Accounts.
01 Name
Ryan L. Krasselt
03 Signature
Ryan L Krasselt
04 Date Signed (Mo, Da, Yr)
04t1512022
02 Tifle
VP, Contoller, Prin Acctg fficer
Tite 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Departnent of tre United States
any false, fictitious or fraudulent stiatemenb as to any matter within its jurisdiction.
FERC FoRM No.1 (REV.02{4}
Page 1
Name ofRespondent
Avista Corporation
This report is:
(1) Z An original
(2) E A Resubmission
Date of Report:
04n512022
Year/Pedod of Report
End of,202'llQ4
LIST OF SCHEDULES (Electrlc Utllity)
ldentification l_
List of Schedules 2
1 General lnformation 101
2 Control Over Respondent 1E NA
3 Corporations Confolled by Respondent 103
4 Officers 104
5 Directors 105
6 lnfurmation on Formula Rates 106 NA
7 lmporhnt Changes During the Year 108
8 Comparative Balance Sheet 110
I Statement of lncome brthe Year 114
10 Statement of Retained Eamings for the Year r_18
12 Statementof Cash Flows 120
12 Notes b Financial Statemenb 122
13 Statement of Accum Other Comp lncome, Comp
lncome, and Hedging Activities 122a
14 Summary of Utility Plant & Accumulated Provisions
for Dep, Amort & Dep 200
15 Nuclear Fuel Materials 202 NA
16 Electic Plant in Service 204
17 Electic Plant Leased b Others 213 NA
18 Elecfic Plant Held for Future Use 214
19 Constuction Work in Progmss-Elecfic 216
20 Accumulated Provision for Depreciation of Elecfic
Utility Plant 219
21 lnvestnent of Subsidiary Companies 224
22 Materials and Supplies 227
23 Allowances 228 NA
24 Extraordinary Property Losses 230a NA
25 Unrecovered Plant and Regulatory Sfudy Costs 230b NA
26 Transmission Service and Generation
lnterconnection Sfudy Costs 231
FERC FORM No.1 (ED. 12€6)
Page2
LIST OF SCHEDULES (Electric Utility)
27 Other Regulatory Assets 232
28 Mise,ellaneous Defened Debits 233
29 Accumulated Defened lncome Taxes 234
30 Capital Stock 250
31 OfierPaid-in Capihl 2-53
32 Capital Stock Expense 254b
33 Long-Term Debt 256
v Reconcilialion of Reported Net lncome with Taxable
lnc fur Fed Inc Tax 257
35 Taxes Accrued, Prepaid and Charged During he
Year 262
36 Accumulated Defu ned lnvestnent Tax Credib 266
37 Other Defened Credib 269
38 Accumulated Defened lncome Taxes-Accelerated
Amortization Property 272 NA
39 Accumulated Defuned lncome Taxes-Other Property 274
40 Accumulated Defened lncome Taxes€ther 276
41 Otrer Regulabry Liabilities 278
42 Electic Operating Revenues 300
43 Regional Transmission Service Revenues (Account
457.1)302 NA
44 Sales of Electicity by Rate Schedules 304
45 Sales for Resale 310
46 Electic Operation and Maintenance Expenses 320
47 Purchased Power 326
48 Transmission of Electicity for Others 328
49 Transmission of Electricity by ISO/RTOs 331 NA
50 Transmission of Electicity by Others 332
51 Miscellaneous General Expenses-Electic 335
52 Depreciation and Amortization of Electic Plant
(Account403,404,405)336
53 Regulatory Commission Expenses 350
il Research, Development and Demonshation
Activities 3Q
55 DisEibution of Salaries and Wages 3il
FERC FORM No. I (ED.1246)
FERC FORM No.1 (ED. 12€6)
Page2
Page 2
LIST OF SCHEDULES (Ebc{ric Uti!fi)
56 Common Utility Plant and Expenses 356
57 Amounts included in ISO/RTO Settement
StaEmenb 392
58 Purchase and Sale of Ancillary Services 39C
59 Monthly Transmission System Peak Load 400
60 Monthly ISO/RTO Transmission System Peak Load 400a NA
61 Electic Enepy Account 401a
62 Monthly Peaks and Ouput 401 b
63 Steam Elecfic Generating Plant Statislics 402
64 Hydloelectric Generating Plant Shtistics 406
65 Pumped Storage Generating Plant Statistics 408 NA
66 Generating Plant Statistics Pages 410
0 Energy Storage Operations (Laqe Planb)414 NA
67 Transmission Line Statistics Pages 422
68 Transmission Lines Added During Year 424
69 Substations 426
70 Transactions wih Associated (Afi liated) Companies 4n
71 Footnote Data 450
Stockholders' Reports (check apprcpriate box)
Sbckholders' Reporb Check appropriate box:
E Two copies will be submitted
! No annual reportto stockholders is prepared
Name ofRespondent:
Avista Corporation
This report is:
1r) Z nn original
(z) E e nesubmission
Date of Report:
04t152022
Year/Period of Report
End ot 2021l Q4
GENERAL INFORi,IATION
1. Provide name and tite ofoffcer having custody ofthe general corporate books of acc,ount and address ofoffice where he general
corporate books are kept, and address ofofice where any other corporate books ofaccount are kept, ifdifferentfrom thatwhere the general
corporate books ae kept
Avistia Corporation
Ryan L. Krasselt
VP, Controller, Prin Acctg fficer
1411 E. Mission Avenue, Spokane, WA 99207
2. Provide the name of the State under he laws of which respondent is incorporated, and date of incorporation. lf incorporated under a
special law, give reference to such law. lf not incorporated, state hat fact and give the type of organization and the date organized.
State of Washinglon, lncorporated March 15, 1889
State of lncorporation: WA
Date of lncorporation: 1889{3-15
lncorporated U nder Special Law:
3. lf at any time during the year he property of respondent was held by a receiver or fustee, give (a) name of rec,eiver or trustee, (b) date
such receiver or fustee trcok possession, (c) the authority by which the receivership or tusteeship was created, and (d) date when
possession by receiver or fustee ceased.
(a) Name of Receiver or Trustee Holding Property of the Respondent: None
(b) Date Receiver took Possession of Respondent Property:
(c) Authority by which the Receivership or Trusteeship was created:
(d) Date when possession by receiver or fustee ceased:
4. State the classes or utility and other services fumished by respondent during the year in each State in which the respondent operated.
Electric service in he strates of Washington, ldaho, and Montana Nafural gas service in he states of Washington, ldaho, and Oregon
5. Have you engaged as the principal accountiant to audit your financial statemenb an accountiant who is not the principal accountiant for
your previous year's certified financial statements?
(1) n Yes
(z) Z1 r.ro
FERC FORM No.1 (ED.12{7)
Page 101
Name ofRespondent
Avista Corporation
This report is:
(1) Z An original
(2) D A Resubmission
Date of Report:
04115no22
Year/Period of Report
Endo12021l Q4
CORPORATIONS CONTROLLED BY RESPONDENT
1 Avista Capital, lnc.Parentb he Co's Subsidiary 100%bl
,|
2 Avista Development, lnc.lnvestnent in Real Estab lOOo/o
1!)
2
3 Avista Edge, lnc.lnvestnent in lntemet Tech.lOOo/o
t!)
3
4 Pentrer Corporation Parent of Bay Area Mft and Penture
Venfure Holdings '1000/o
Io
4
5 PentrerVentue Holdings ll, lnc.Holding Company-lnactive 100%5
6 Bay Area Manufacfuring, lnc.Holding Company lOOo/o !)
6
7 Avista Capihl ll Afiliated business first issued
prefened Eust Securities lOOo/"Is)
7
8 Avista Northwest Resources, LLC Orvns an interest in a venfure fund
invesbnent 100%t!)
8
I Courtyard Office Center, LLC Offce & Retail Leasing 1O0o/o I
10 Salix, lnc.Liquified Nafural Gas Operations lOOo/"lu
10
11 Alaska Energy and Resources
Company (AERC)Parent Co of Alaska Opertions 100o/o
t!)
11
12 Alaska Electic Lightand Power
Company Utility Operations in Juneau 100o/o
1!)
12
't3 AJT Mining Properties, Inc.lnactive mining Co holding certain
prcperties lOOo/o l!.)
't3
14 Snettisham Electic Company Right b Purchase Snetisham lOOo/"14
FERC FORM No. I (ED.12€6)
Page 103
Name ofRespondent:
Avista Corporation
This report is:gZ Anoriginal
(2) fl A Resubmission
Date of Report:
04115D022
Year/Period of Report
Endot2O2llc,1.
FOOTNOTE DATA
@ Concept FoohoteReferences
Ib) Concept FootroteRebrences
(q) Concept FoohoteRehrences
{c[) Concept FootroteReft rences
G) Concept FoohoteRefu rences
{Q Concept FoohobRebrences
G) Concept FoohoteReferences
th) Concept FoohoteRefeences
{l Concept FoohobRefercnces
(J Concept FoohoteReferences
(<) Concept FoohoteRebrences
{!) Concept FoohoteReferences
(m) Concept FoohoteRefeences
{n) Concept FoohoteRefercnces
12€6)
Page 103
Name ofRespondent
Avista Corporation
This report is:
(1) ZI An Original
(2) E AResubmission
Date of Report:
o4t15DO22
Year/Period of Report
Endof,2021lQ4
OFFICERS
,|President and Chief Executive
Officer D. P. Vermillion 757,327 20224141 2022-12-31
2 Executive Vice President Chief
Financial Officer and Treasurer M. T. Thies 4il,562 20224141 2022-12-3'.1
3
Senior Vice President, Extemal
Afiairs and Chief Customer
fficer
K. J. Christie 338,269 2022414'.1 2022-12-31
4 Senior Vice President, Energy
Delivery and Shared Services H. L. Rosenbater 338,23'l 20224141 2022-12-31
5
Senior Vice President Energy
Resources and Environmental
Compliance Offcer
J. R. Thackston 338,309 20224141 2022-12-31
6 Vice President Safeg and
Human Resources B. A. Cox 285,990 20224141 2022-1231
7
Vice President, C;eneral Council,
Corporate Secretary and Chief
Ethics/ Compliance fficer G. C. Hessler 260,867 20224141 2022-12-31
I Vice President Community &
Economic Vitality L. D. Hi[228,078 202241-01 2022-12-31
I Vice President, Chief lnfurmation
Offcer, and Chief Security
Officer
J. M. Kensok 297,423 20224141 2022-12-31
10 Vice President, Contoller, and
Principal Accounting ffi cer R. L. Krasselt 253,349 20224141 2022-12-31
11
Vice President and Chief
Counsel for Regulatory and
Govemmental Afiairs
D. J. Meyer 310,843 202241-o',!2022-12-31
12 Vice President and Chief
Stabgy Oficer E. D. Schlect 273,378 20224141 2022-12-31
FERC FORM No.1 (ED.12€6)
Page 104
This report is:
(1) ZI An Original
121 E lResubmission
Date of Report:
0411512022
Name of Respondent
AvisE Corporalion
Year/Period of Report
End ot 2O21l Q4
DIRECTORS
1 . Report below tre inbrmation called br conceming each director of the respondent who held offce at any time during the year. lnclude in
column (a), name and abbreviated tites of the directors who are offcers of the respondent
2. Provide the principle place of business in column (b), designate members of the Executive Committee in column (c), and the Chairman ol
the Executive Committee in column (d).
1 Scot L. Monis* (Chairman of
the Board)
141'l E. Mission Ave, Spokane,
wA99202 tnJe true
2 Dennis P. Vermillion ***
Presidentand CEO
1411 E. Mission Ave, Spokane,
wA99202 true hlse
3 Kristianne Blake*P.O. Box 37 27,Spokane, WA
99220 fue hlse
4 Donald C. Burke 16 lvy Cou( Langhome, PA
190/.7 false false
5 115 NW 78th St, Seafre, WA
98117 falseScotH. Maw false
6 Rebecca A. Klein 611 S. Congress Ave., Suite
125, Auslin, TX 78704 false false
7 Jefi L. Philipps P.O. Box 9000, Spokane, WA
99209 false ialse
I Marc F. Racicot (Retired May
2021)
2234 Deerfield Ln., Helena, MT
59601 false fulse
I Heidi B. Stianley**P.O. Box 2884, Spokane, WA
99220 fue false
10 R. John Taylof (Resigned
June 2021 )
111 Main Street, Lewiston, lD
83501 true false
11 Janet D. Wdmann 26 Sanford Ln., Lafayefte, CA
94549 false false
12 Julie A. BenE (Joined
November2021)
38748 Lulay Rd, Scio, OR
97374 false false
13 Sena M. Kwawu (Joined May
20211
2507 101st Lane NE, Bellevue,
wA98004 false false
FERC FORM No.1 (ED. l2€5)
Page 105
Name ofRespondent
Avista Corporation
This report is:
(r) Z an original
1z) E RResubmission
Date of Report:
04t15D022
Year/Period of Report
End ot2o21l Q4
IMPORTANT CHANGES DURING THE QUARTER/YEAR
Give particulars (details) conceming the matters indicated below. Make the stjatements explicit and precise, and number them in accordance
with the inquiries. Each inquiry should be answered. Enter "none,' "not applicable," or "NA" where applicable. lf information which answers
an inquiry is given elsewhere in the report make a reference to the schedule in which it appears.
1. Changes in and important additions to tranchise rights: Describe the actual consideration given herefore and state from whom he
franchise righb werc acquired. lf acquired withoutthe paymentof consideration, state thatfact.
2. Acquisition of ownership in other companies by reorganization, merger, or consolidation with other companies: Give names of
companies involved, parliculars conceming fie tansactions, name of the Commission auhorizing the tansaction, and ,efercnce to
Commission authorization.
3. Purchaseorsaleofanoperatingunitorsystem: Giveabriefdescriptionofheproperty,andofthehansactionsrelatingthereto,and
reference to Commission aulhorization, if any was required. Give date joumal enfies called for by the Uniform System of Accounts
were submited to the Commission.
4. lmportantleaseholds(otherthanleaseholdsfornatural gaslands)hathavebeenacquiredorgiven,assignedorsunendered: 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. lmportant extension or reduction of fansmission or distibution system: State tenitory added or relinquished and date operations
began or ceased and give rcference 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 nafural gas company must also state major
new continuing sources of gas made available to it from purchases, development, purchase contsact or otherwise, giving location and
approximate total gas volumes available, period of confacb, and other parties to any such anangements, etc.
6. Obligationsincunedasaresultofissuanceofsecuritiesorassumptionofliabilitiesorguaranteesincludingissuanceofshort-term
debt and commercial paper having a mafurity of one year or less. Give reference tc FERC or State Commission aulhorization, as
appropriate, and lhe amount of obligation or guarantee.
7. Changes in articles of incorporation or amendments to charter Explain the nafure and purpose of such changes or amendmenb.
8. State the estimated annual eftct and nafure of any important wage scale changes during the year.
L Statebrieflythestiafusofanymateriallyimportantlegal proceedingspendingattheendofheyear,andheresulEofanysuch
proceedings culminated during lhe year.
10. Describe briefly any materially important transactions of the respondent not disclosed elsewhere in this report in which an offcer,
director, security holder reported on Pages 1M or 105 of the Annual Report Form No. 1, voting tustee, associated company or known
associate of any of these persons was a party or in which any such person had a material interest.
11. (Reserved.)
12. lf he important changes during he year relating to the respondent company appearing in he annual report to strcckholders are
applicable in every respect and fumish the daE required by lnstuctions 1 to 11 above, such notes may be included on this page.
13. Describe fully any changes in officers, directos, major security holders and voting powers of he respondent that may have occuned
during the reporting period.
14. ln he event that the respondent participates in a cash management program(s) and ib propriehry capital ratio is less than 30 percent
please describe the significant events or bansactions causing the proprietary capital ratio to be less than 30 percent, and the extent to
which the respondent has amounb loaned or money advanced to its parent, subsidiary, or affliated companies through a cash
management program(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
None
None
None
None
None
Refercnceisrnadetonotes 11,'l2,13and 14of theNotestotheFinancial Stratements.
None
Average annual wage increases wete 3.0olo br non-exempt employees efiective March 'l , 2021 . Average annual wage inoeases were 3.0%
forexemptemployees efiec{ive March 1,2021. Offcers received averaged increases of 5.2% efective February 15,2021.Cerhin
bagaining unit employees received increases of 2.0% efuctive April 1 ,2021 .
Referenceis rnade b Note 12 of the not6s to Financial Statements.
None
Effective tuhy1l, 2021, Sena Kwawu was elected by the shareholders of the company b join theAvista Corp. board of directors.
Efiective [,tayIl, m21,l,/€jtc Racicot retired from the board of directors.
Efiective Jure21, 2021, R. John Taylor resigned fom the boad of directors.
EftctiveAugust 11 ,2021 tilaior General (Retired) Julie BenE was appointed by the boardof directors and has joined the board effective November 1 ,
2021.
ProprietaryCapital is rpt hss than 30 percent.
FERC FORM No.1 (ED.12{6)
Page 108-109
Name ofRespondent:
Avista Corporation
This report is:
(r) Z An Original
(2) E A Resubmission
Date of Report:
04t15DO22
Year/Period of Report
End ot 2021l Q4
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
1 UTILITY PLANT
2 Utility Plant (101-106, 114)200 7,072,675,570 6,713,727,078
3 Constuclion Work in Progrcss ('107)200 196,305,682 '172,073,892
4 TOTAL Utility Plant (Enter Total of lines 2 and 3)7,268,981,252 6,885,800,970
5 (Less) Accum. Pov. for Depr. Amort Depl. (108,
110, 111, 1'15)200 2,465,058,3'17 2,294,362,603
6 Net Utility Plant (EnterTotal of line 4 less 5)4,803,922,935 4,591,438,367
7 Nuclear Fuel in Process of Ref., Conv., Enrich.,
and Fab. (120.1)202
I Nuclear Fuel Materials and Assemblies€tock
Account (120.2)
I Nuclear Fuel Assemblies in Reactor (120.3)
10 Spent Nuclear Fuel (1204)
't1 Nuclear Fuel Under Capital Leases (120.6)
12 (Less) Accum. Prov. fur Amort of Nucl. Fuel
Assemblies (120.5)202
13 Net Nuclear Fuel (Enter Total of lines 7-11 less
121 0
't4 Net Utility Plant (EnterTotal of lines 6 and 13)4,803,922,935 4,591,438,367
15 Utlity Plant AdjusEnenb (1 1 6)
16 Gas Stored Underground - Noncunent (11 7)6,992,076 6,992,076
17 OTHER PROPERW AND INVESTMENTS
18 Nonutil ity Pop etty (1 21 )4,500,764 5,311,287
19 (Less) Accum. Prov. for Depr. and Amort (122)247,981 212,107
20 lnvestrnenb in Associated Companies (123)11,547,000 11,547,000
21 lnvestnent in Subsidiary Companies (123.1 )224 225,965,7'.13 207,410,33'.|
23 Noncunent Porlion of Allowances 228
24 Ofier Investnenb (124)77,889 77,890
25 Sinking Funds (125)0
26 Deprecialion Fund (126)0
27 Amorlization Fund - Federal (127)0
28 O{her Special Funds (128)'t1,'t52,367 24,673,077
FERC FORM No. I (REV.12{13)
Page 110-111
GoMPARATTVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
29 Special Funds (Non Major Only) (129)0
30 Long-Term Portion of Derivative Assets (175)2,658,520 596,015
31 Long-Term Portion of Derivative Assets - Hedges
(176)
32 255,6il,272 249,403,493TOTAL Other Poperty and lnvesbnenE (Lines
18-21 and23-3'l)
33 CURRENT AND ACCRUED ASSETS
u Cash and Working Funds (Nonmajor Only)
030)0
1t,893,219 7,363,35835Cash (131)
36 Special Deposib (132-1 341 21,477,352 4,335,989
37 1,227,292 1,116,351Working Fund (135)
153,241 152,77438Temporary Cash lnvesEnenb (136)
39 Notes Receivable (141)0
183,224,',t29 161,513,34440Customer Accounb Receivable (1 42)
41 Olher Accounb Receivable (1 43)50,330,014 56,664,630
42 (Less) Accum. Prov. br Uncollectible Acct€redit
(144)10,368,511 11,336,140
43 Notes Receivable from Associated Companies
(145)0
44 Accounb Receivable ftom Assoc. Companies
(146)738,517 719,507
227 4,3884il 4,088,62845Fuel Stock (151)
46 Fuel Stock Expenses Undistibubd (152)227 0
227 047Residuals (Elec) and Exbacted Poducts (153)
48 Plant Materials and Operating Supplies (154)227 60,277,408 51,8il,056
49 227 0Merchandise (155)
227 050Other Materials and Supplies (156)
51 Nuclear Materials Held for Sale (157)202n27 0
52 Allowances (158.1 and 158.2)228 0
22853(Less) Noncunent Portion of Allowances
54 Stores Expense Undisfibuted (163)227 0
55 Gas Stored Underground - Cunent ('164.1 )17,603,996 9,535,324
56 0Liquefied Natrral Gas Slored and Held for
Processing (1 U.2-1 64.31
FERC FORM No.l (REV.12{t3)
Page ll0-lll
CoMPARATIVE BALANC E SH EET (ASSETS AN D OTH ER DEBITS)
57 Prepaymenb (165)22,973,644 26,280,659
58 Advances br Gas (1 66-1 67)0
59 lnterest and Dividends Receivable (1 71 )20,633 24,973
60 Rents Receivable (1721 3,665,325 2,9U,797
61 Accrued Ulility Revenues (173)0
62 Miscellaneous Curentand Accrued Assets (174)113,893 236,392
63 Derivative lnstument Assets (1 75)4,056,941 1,523,2',19
u (Less) Long-Term Portion of Derivalive
lnstumentAssets (175)2,658,520 596,0'15
65 Dedvative lnsfumentAssets - Hedges (176)0
66 (Less) Long-Term Portion of Derivative
lnstumentAssets - Hedges (176)0
67 Total Cunentand Accrued Assets (Lines 34
through 66)369,'t17,027 316,411,846
68 DEFERRED DEBITS
69 Unamortized Debt Expenses (181 )16,420,883 15,341,337
70 Extraodinary Property Losses (1 82.1 )23Oa 0
71 Unrecovered Plant and Regulabry Study Costs
(182.2)230b 0
72 Other Regulatory Asseb (1 82.3)232 833,162,908 717,281,643
73 Prelim. Survey and lnvestigation Charges
(Electic) (183)0
74 Preliminary Nairral Gas Survey and
lnvestigation Charges 183.1 )
0
75 Other Preliminary Survey and lnvestigation
Charges (183.2)0
76 Clearing Accounts (184)122,784 152,201
77 Temporary Facilities (1 85)0
78 Miscellaneous Debned Debib (186)233 50,762,924 29,826,563
79 Def. Losses ftom Disposition of Utility Plt (187)0
80 Research, Devel. and Demonshation Expend.
(188)352 0
81 Unamortized Loss on Reaquired Debt (189)6,768,288 7,5'.12,371
82 Accumulated Defened lncome Taxes (190)234 256,362,574 216,728,536
83 Unrecovercd Purchased Gas Costs (191)2'.1,025,867 1,433,580
u Total Defened Debits (lines 69 through 83)1,184,626,228 988,276,231
FERC FORM No. I (REv.12{3)
Page ll0-ill
cotpARATtvE BALANCE SHEET (ASSETS AND OTHER DEBTTS)
6,620,312,538 6,152,522,01385TOTALASSETS (lines'14-16, 32, 67, and M)
FERC FORII No.1 (REV.12{13)
Page ll0-111
Name ofRespondent:
Avista Corporation
This report is:
(t) uI nn original
(z) E R nesubmission
Date of Report
04t1512022
Year/Period of Report
End ot 2021/Q4
GoUPARATIVE BALANGE SHEET (LIABILITIES AND OTHER CREDITS)
1 PROPRIETARY CAPITAL
2 Comrnon Stock lssued (201)250 1,U1,011,707 't,249,688,206
3 Prefenod Sbck lssued (204)250 0
4 Capital Sbck Subscribed (202,205)0
5 Sbck Liability br Conversion (203, 206)0
6 Premium on Capital Stock (207)0
7 Other Paid-ln Capital (208-211)253 (10,696,711)(10,696,711)
8 lnstallmenb Received on Capital Stock (212)252 0
I (Less) Discounton Capital Sbck (213)254 0
10 (Less) Capital Sbck Expense (214)2ilb (49,837,072)(47,076,877t
11 Retained Eamings (215, 21 5.1, 216)118 781,020,474 771,613,505
12 Unapprcpriated Undistibubd Subsidiary
Eamings (216.1)118 4,609,991 (13,577,380)
13 (Less) Reaquired Capital Stock (217)250 0
't4 Noncorporate Proprietorchip (Non-major only)
(218t 0
15 Accumulated Oher Comprehensive lncome
(21e)122(al(b)(11 ,038,ss1 )(14,378,164l-
16 Total Poprietary Capital (lines 2 through 15)2,154,743,982 2,029,726,333
17 LONG.TERM DEBT
18 Bonds (221)256 2,157,200,000 2,017,200,000
19 (Less) Reaquired Bonds (222)256 83,700,000 83,700,000
20 Advances fuom Associabd Companies (223)256 51,547,000 51,547,000
21 Oher Long-Term Debt (224)256 0
22 Unamortized Premium on Long-Term Debt (225)124,367 133,250
23 (Less) Unamorlized Discount on Long-Term
DebtDebit (226)757,032 843,651
24 Total Long-Term Debt (lines 18 through 23)2,124,414,335 1,984,336,599
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases - Noncunent
(227)66,068,171 67,716,314
27 Accumulated Provision for Property lnsurance
(228.1)0
FERC FORM No.l (REV.12.03)
Page'|.12-113
CoMPARATIVE BALANCE SHEET (LIABILIT|ES AND OTHER CREDITS)
28 Accumulated Provision for lnjuries and Damages
(228.2)731,009 395,000
29 Accumulated Provision for Pensions and
Benefib (228.3)153,467,368 211,880,',t'.\7
30 Accumulated Miscellaneous Operating
Provisions (228.4)0
31 Accumulated Provision br Rate Refunds (229)409,971 3,820,594
32 Long-Term Porlion of Derivative lnsfument
Liabilities 4,525,064 37,427,278
33 Long-Tem Porlion of Derivative lnstument
Liabilities - Hedges 0
34 Asset Relirement Obligations (230)17,',t4'.!,793 17,194,0s0
35 Total O(her Noncunent Liabilities (lines 26
through 34)242,3/.3,376 338,433,353
36 CURRENT AND ACCRUED LIABILITIES
37 Notes Payable (231)284,000,000 202,000,000
38 Accounb Payable(232)127,662,677 104,217,591
39 Notes Payable to Associated Companies (233)1,404,713 a,742,915
40 Accounb Payable b Associated Companies(2u)18,595
41 Cusbmer Deposib (235)3,702,706 3.028.142
42 262Taxes Accrued (236)41,669,378 45,266,874
43 InbrestAccrued (237)16,U7,M2 15,88/.,942
M Dividends Declared (238)0
45 Matured Long-Term Debt (239)0
46 Matured lnterest (240)0
47 Tax Colleclions Payable (2411 137,825 1't1,813
48 Miscellaneous Cunent and Accrued Liabilities
(242)69,109,875 60,781,094
49 Obligations Under Capital Leases4unent (243)4,300,958 4,249,213
50 Derivative lnstument Liabilities (244)33,326,256 51,435,582
51 (Less) Long-Term Portion of Derivative
lnstument Liabilities 4,525,064 37,427,278
52 Derivative lnsfi.rment Liabilities - Hedges (245)0
53 (Less) Long-Term Portion of Derivative
lnsfument Liabilities-Hedges 0
54 577,154,961Totral Cunent and Accrued Liabililies (lines 37
through 53)458,290,889
FERC FORM No.1 (REV.12{13)
Page 112-113
coirPARATrvE BALANCE SHEET (LIABILTTTES AND OTHER CREDTTS)
55 DEFERRED CREDlTS
56 Cusbmer Advances for Constuction (252)3,624,489 2,444,383
57 Accumulated Defened lnvestnent Tax CrediE
(2s5)266 29,313,176 29,866,627
58 Debned Gains hom Disposition of Utility Plant
(256)0
59 Oher Defened Credib (253)269 30,183,652 31,450,029
60 Oher Regulatory Liabilities (254)278 571,662,225 473,121,377
61 Unamortized Gain on Reaquired Debt(257)1,189,285 1,318,822
62 Accum. Defened lncome Taxes-Accel. Amort
(281)272 0
63 Accum. Defened lncome Taxes€ther Proper{y
(2821 618,900,933 603,415,433
u Accum. Defened lncome Taxes0ther (283)266,782,124 200,118,168
65 Tohl Debned Credib (lines 56 through 64)I ,521,655,884 1,U1,734,839
66 TOTAL LIABILITIES AND STOCKHOLDER
EQUITY (lines 16,24,35,54 and 65)6,620,312,538 6,152,522,013
FERC FORM No.1 (REv.12{t3}
Page 112-113
This Page Intentionally Left Blank
Name ofRespondent:
Avish Corporation
This report is:
(lZ anoriginat
(2) E AResubmission
Date of Report:
0411512022
Year/Period of Report
End ot 2021lQ4
STATEMENT OF INCOTIE
1 UTILITY OPERATING
INCOME
2 Operating Revenues
(400)300 't,379,875,645 1,022,015,983 942,731,3641,495,585,923
3 Operating Expenses
4 Operation Expenses
(401)320 865,148,582 762,581,592 557,603,571 479,296,895
5 Maintenance
Expenses (402)320 80,137,861 74,568,922 64,169,603 58,433,891
6 Depreciation Expense
(403)336 't77,M3,227 181,300,837 136,516,432 142,059,2U
7
Depreciation Expense
furAsset Retirement
Cosb (403.1)
336 0 0
8 Amort & Depl. of
Utility Plant (404405)336 53,212,301 44,668,607 39,430,494 32,861,811
I Amort of Utility Plant
Acq. Adj. (406)336 99,047 99,047 99,047 99,(M7
't0
Amort. Property
Losses, Unrecov
Plantand Regulatory
Study Cosb (407)
11 Amort. of Conversion
Expenses (407.2)0 0
12 Regulabry Debib
(407.3)14,824,439 '12,453,020 9,015,832 8,161,579
13 (Less) Regulabry
Credib (407.4)57,223,861 46,406,409 47,876,23852,533,715
14 Taxes Other Than
lncome Taxes (408.1)262 116,909,168 114,634,576 87,398,430 86,303,016
15 lncome Taxes -
Federal (409.1)262 846,571 (41,194,4921 (1,109,426)(21,919,2711
16 lncome Taxes - Oher
(40e.1)262 876,303 654,441 30,939 (214,1131
17 Provision for Defened
lncome Taxes (410.1)
2U,
272 151,017,644 134,834,319 88,830,716 83,467,206
FERC FORM No.1 (REV.02{4)
Page'114-117
STATEMENT OF INCOiIE
83,402,751 61,963,30418
(Less) Provision fur
Defened lncome
Taxes€r. (411.1)
2v,
272 1M,624,499 82,'t45,804
19
lnvesEnentTax Cedit
Adj. - Net (411.4)266 (553,452)(577,33/.)(s48,446)(s62,691)
20
(Less) Gains hom
Disp. of Utility Plant
(411.6)
0
21 Losses fiom Disp. of
Utility Plant (41'1.7)0
22
(Less) Gains fom
Disposition of
Allowances (411.8)
0
023
Losses ftom
Disposition of
Allowances (411.9)
24 Accretion Expense
(411.10)0
25 1,262,803,477 1,1,14,653.870 851,628,032 758,147,112
TOTAL Ulility
Operating Expenses
(EnterTotal of lines4
hru 24)
27
Net Util Oper lnc
(Enter Tot line 2 less
251
232,782,446 235,221,775 170,387,951 184,5U,252
28 Other lncome and
Deductions
29 Other lncome
30 Nonutilty Operating
lncome
31
Revenues From
Merchandising,
Jobbing and Confact
Work (415)
0
32 0
(Less) Cosb and Exp.
of Merchandising,
Job. & Contrac{Work
(416)
33
Revenues From
Nonutility Operations
(417)
299,756 108,256
5,295,279 5,439,62534
(Less) Expenses of
Nonutility Operations
(417.1)
FERC FORi,l No.l (REV.0244)
Page 114-117
STATEMENT OF INCOME
35 (31,838)(31,838)Nonoperating Rental
lncome (418)
36
Equity in Eamings of
Subsidiary
Companies (4'18.1)
119 23.555,382 5,304,376
37 3,650,892 3,448,647lnterest and Dividend
lncome (419)
38
Allowance br Ofier
Funds Used During
Constuclion (4'19.1)
589,900 338,811
39
Miscellaneous
Nonoperating lncome
(42',t)
0
289,28140
Gain on Disposition of
Property (421.1)109,527
41 22,878,U0 4,017,908
TOTAL Oher lncome
(Enter Total of lines 31
hru40)
42 Olher lncome
Deductions
43 Loss on Disposition of
Propefi (421.2)0
44 Miscellaneous
Amortization (425)5,616 (815,484)
2,999,60345Donations (426.1)2,499,499
46 Litu lnsunance (426.2)3,591,498 3,072,596
47 Penalties (426.3)22,039 (17,039)
48
Exp. fur Certain Civic,
Political & Related
Activities (426.4)
1,935,266 1,773,265
49 Oher Deductions
(426.5)4,448,958 3,494,855
50
TOTAL Ofier lncome
Deductions (Iotal of
lines 43 thru 49)
't2,502,876 10,507,796
51
Taxes Applic. b Other
lncome and
Deductions
52 Taxes OherThan
lncome Taxes (408.2)262 56/.,779 923,792
FERC FORM No.1 (REV.02{t4)
Pago 114-117
STATEMENT OF INCOME
53 lncome Taxes-Federal
(40e.2)262 (1,628,247)(60,470)
54 lncome Taxes€ther
(40e.2)262 (472,3151 800
55 Provision br Defened
lnc. Taxes (410.2)
2y,
272 3,M2,777 218,831
56
(Less) Provision fur
Defened lncome
Taxes-Cr. (411.2)
2U,
272 2,944,321 3,167,528
57 lnvestnent Tax Credit
Adj.-t,let (411.5)0
58 (Less) lnvestnentTax
Credits (420)
59
TOTALTaxeS on
Other lncome and
Deductions (Iobl of
lines 52-58)
(1,437 ,3271 (2,084,575)
11,812,79160
Net Other lncome and
Deductions Ootal of
lines 41, 50, 59)
(4,40s,313)
61 lnbrest Charges
62 lnbrest on Long-Term
Debt(427)91,728400 88,943,779
63 Amort of Debt Disc.
and Expense (428)94'1,948 937,453
64
Amortization of Loss
on Reaquired Debt
(428.11
1,592,056 2,222,423
65
(Less) Amort. of
Premium on Debt-
Credit (429)
8,883 8,883
66
(Less) Amortization of
Gain on Reaquired
Debt-Credit (429.'l)
67
lntrgreston Debtto
Assoc. Companies
(430)
515,447 186,289
68 Other lnterest
Expense (431 )
4,860,055 6,170,081
2,367,356 2,152,00269
(Less)Allowance for
Bonowed Funds
Used During
Constuction4r. (432)
FERC FORM No. 1 (REv.02{14)
?age 114-117
STATEMENTOF INCOME
70
Net lnterest Charges
(Iotal of lines 62 hru
6e)
97,261,667 96,299,'t40
71
lncome Bebre
Exfaodinary ltems
(Iotal of lines 27, 60
and 70)
147,333,570 1y,517,322
72 Exfaodinary ltems
73 Exfaordinary lncome
(43/.l 0
74 (Less) Ex0aodinary
Deductions (435)
75
Net Exhaordinary
Items (Iotal of line 73
less line 74)
0
76 lncome Taxes-Fedelal
and Oher (409.3)262 0
77
Extaodinary ltems
AfierTaxes (ine 75
less line 76)
0
78 Net lncome (Iotal of
lineT'l and77)'t47,333,570 |U,s'.t7,322
FERC FORM No.l (REV.02{14)
Page111-117
STATEMENT OF INCOME
,|
2 437,144,281473,569,940
3
4 2832U,697307,545,011
5 15,968,258 16,'135,031
6 40,926,795 39,241,553
7 0
I 't3,781,807 11,806,796
I 0
't0
11 0
12 5,808,607 4,291,441
13 6,127,306 9,U7,623
14 29,510,738 28,331,560
15 1,95s,997 l'tg,27s,2211
868,55416845,364
17 62,186,928 51,367,113
18 61,221,748 20,182,500
19 (s,006)(14,643)
20
21
22
23
24
25 411,175,445 386,506,758 0
27 62,394395 50,637,523 0
28
29
30
31
32
33
FERC FORIf, No.l (REV.02{14)
Page114-117
STATEMENT OF INCOME
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
FERC FORM No. I (REV.02-04)
Page 114-117
STATEMENT OF INCOME
66
67
68
69
70
71
72
73
74
75
76
77
78
FERC FORM No.1 (REV.02{14)
Page114-117
Name ofRespondent:
Avish Corporation
This report is:
1r1 Z nn Original
(z) E eResubmission
Date of Report:
Ml15DO22
Year/Period of Report
Endot202llo1.
STATEMENT OF RETAINED EARNINGS
UNAPPROPRIATED RETAIN ED EARN INGS
(Account 2'16)
1 Balance-Beginning of Period 726,160,557 705,980,176
2 Changes
3 Adjustnenb b Rehined Eamings (Account
439)
4 Adjustnents to Rebined Eamings Crcdit
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
I TOTAL Credits ic Retained Eamings (Acct.439)
10 Adjustnents to Rehined Eamings Debit
10.'l
10.2
10.3
'1o.4
10.5
10.6
10.7
10.8
'10.9
10.10
15 TOTAL Debib b Retained Eamings (Acct 439)
FERC FORU No. I (REV.02{tll)
Page 118-ll9
STATEMENT OF RETAINED EARNINGS
16 Balanc,e Transfened from lncome (Account433
less Account418.1)123,778,188 129,212,946
17 Appmpriations of Retained Eamings (Acct 436)
17.1 Excess Eamings (6,065,368)(4,274,4231
17.2
17.3
17.4
22 TOTALAppopdalions of Rebined Eamings
(Acct 436)(6,065,368)(4,274,423)
23 Dividends Declared-Prefened Sbck (Account
437',)
23.1
23.2
23.3
23.4
23.5
29 TOTAL Dividends Declaed-Preft ned Stock
(Acct.437)
30 Dividends Declared4ommon Sbck (Account
438)
30.1 Dividends Declared - Common Sbck (119,739,230)(110,253,196)
30.2
30.3
30-4
30.5
36 TOTAL Dividends Declared-Common Stock
(Acet.438)(119,739,230)(110,253,196)
37 Transfers ftom Acc{ 21 6.1, Unappmp. Undistib.
Subsidiary Eamings 5,368,011 5,495,054
38 Balance - End of Period (Iotal
1,9,1 5,1 6,22,29,36,37 )729,502,158 726,160,557
39 APPROPRIATED RETAINED EARN INGS
(Account215)
51,518,316 45,452,94839.1 Appopriabd Retained Eamings
39.2
39.3
FERC FORM No.l (REV.02{14)
Page ll8.1l9
STATEMENT OF RETAINED EARNINGS
39.4
39.5
39.6
45 TOTAL Appopriated Retained Eamings
(Account215)51,518,316 45As2,948
APPROP. RETAINED EARNINGS . AMORT.
Reserve, Fedenal (Account 21 5.1 )
46
TOTAL Appop. Retained Eamings-Amort
Reserve, Federal (Acct 215.1)
47 TOTAL Appop. Retained Eamings (Acct. 21 5,
215.1) (l-otal45,46)51,s18,316 45,452,948
48 TOTAL Retained Eamings (A@L 21 5, 21 5.1,
216) (Iotal 38,47) (216.1)781,020,474 771,613,505
UNAPPROPR TED UNDISTRIBUTED
SUBSIDIARY EARNINGS (Account Repoil
only on an Annual Basis, no Quarbdy)
49 Balance-Beginning of Year (Debit or Credit)(13,577,380)(13,386,701)
50 Equity in Eamings brYear (Credit) (Account
418.1)23,s55,382 5,304,376
5'l (Less) Dividends Received (Debit)5,000,000 5,000,000
52 TOTAL other Changes in unappropriabd
undistibubd subsidiary eamings furthe year (368,011)(49s,055)
52.1 Corporab Cosb Allocated b Subsidiaries (368,011)(4e5,oss)
53 Balance-End of Year (Iohl lines 49 thru 52)4,609,991 (13,s77,380)
FERC FORiI No.1 (REV.02{t4}
Page ll8-ll9
This rcport is:
1t1Z m Original
(z) E A Resuomission
Date of Report:
0411512022
Year/Period of Report
Endo?.20211Q4
Name ofRespondent
Avista Corporation
STATEMENT OF CASH FLOWS
1 Net Cash Flow fiom Operating Activities
147,333,570 134,517,3222Net lnc,ome (Line 78(c) on page 117)
3 Noncash Charges (Credits)b lncome:
230,655,529 225,969,4444Deprcciation and Depletion
5 Amorlizalion of (Speciff) (boftob details)
(52,577,211)(9,923,228)5.1 Amortization of Debned Powerand Nafural Gas Costs
5.2 Amortization of Debt Expense 2,525,120 3,150,992
5.3 Amortization of lnvestnent in Exchange Power
6,486,442 49,739,8178Defened lncome Taxes (Net)
I lnvestnent Tax Credit Adjustnent (Net)(553,451)(577,3341
(25,394,061)ro(51,466,229)'t0 Net (lncrease) Decrease in Receivables
11 Net (lncrease) Desease in lnventory (16,791 ,851 )rd(464,901)
12 Net (lncease) Decrease in Allowances lnventory
36,379,201 6,150,78213Net lncrease (Deoease) in Payables and Accrued
Expenses
14 Net (lncrease) Decrease in Oher Regulatory Asseb (12,914,300)o(9,597,307)
(219,421)(4,626,804)15 Net lncrease (Decrease) in Oher Regulatory Liabilities
6,923,631 6,711,87s16(Less) Allowance br Other Funds Used Dudng
Constuction
23,555,382 5,304,37617(Less) Undistibuted Eamings from Subsidiary
Companies
18 Other (prcvide details in toohote):
!n(8,217,476')Id7,562,55318.1 Other(provide details in bohote):
4,1U,701 4,149,93918.2 Allowance br Doubtful Accounts
8,520,21918.3 Changes in Other Non€unentAssets and Liabilities (4,s76,245)
18.4 Cash Paid for Set0ement of lnterest Rate Swaps (17,568,000)(33,499,271)
22 Net Cash Provided by (Used in) Operating Activities
(Iotal of Lines 2 thru 21)258,223,534 317,589,743
24 Cash Flows fiom lnvestnent Ac{ivities:
25 Consfr.rction and Acquisition of Plant (including land):
(441,862,369)rD(399,504,892)26 Gross Additions to Utility Plant (less nuclear fuel)
27 Gross Additions to Nuclear Fuel
FERC FORM No. I (ED.12{6)
Page'120-121
STATEMENTOF CASH FLOWS
28 Goss Addilions to Common Utilig Plant
29 Gross Additions to Nonutility Plant
30 (Less) Allowance br Other Funds Used During
Constuction
31 Ofier (prcvide details in tuohote):
v Cash Oufrows fur Plant (Iotal of lines 26 thru 33)(441,862,369)CI(399,504,892)
36 Acquisition of Other Noncunent Assets (d)
37 Poceeds from Disposal of Noncunent Assets (d)923,995 570,225
39 lnvestmenE in and Advances to Assoc. and Subsidiary
Companies (7,338,616)1r(6,476,269)
40 Confibutions and Advances fiom Assoc. and Subsidiary
Companies
41 Disposition of InvesfrnenE in (and Advances b)
42 Disposition of lnvesfnenb in (and Advances to)
Associated and Subsidiary Companies
44 Purchase of lnvesfrnent Securities (a)
45 Proc,eeds from Sales of lnvestnent Securities (a)
46 Loans Made or Purchased
47 Collections on Loans
49 Net (lncrease) Decrease in Receivables
50 Net (lncrease) Decrease in lnventrcry
5'l Net (lnclease) Decrcase in Allowances Held for
Speculation
52 Net lncrease (Decrease) in Payables and Accrued
Expenses
53 Other (provide details in bohote):
53.1 Other (45,145)(1,362,792)
53.2 Dividends Received fom Subsidiaries 5,000,000 5,000,000
57 Net Cash Provided by (Used in) lnvesting Activities (total
of lines 34 thru 55)(443,322,135)(401,773,728)
59 Cash Flows ftom Financing Activities:
60 Proceeds from lssuance of
61 Long-Term Debt (b)140,000,000 165,000,000
62 Prefened Stock
63 Common Stock 89,997,928 72,200,592
64 Ofier (provide details in bohote):
FERC FORM No.1 (ED.12€6)
Page 120-121
STATEMENT OF CASH FLol'YS
66 Net lncrease in Short-Term Debt (c)82,000,000 19,700,000
67 Other (provide details in bohote):
70 Cash Provided by Oubide Sources (Iotal 61 thru 69)311,997,928 256,900,592
72 Paymenb for Retirement ot
73 Long-term Debt(b)r$(52,000,000)
74 Prebned Stock
75 Common Sbck (141 Ae4)
76 Other(provide details in boftote):
76.1 Other(povide details in footrob):CI(993,608)!r1d(2,409,161)
76.2 Debt lssuance Cosb te(z,912,38/.)1d(3,376,862)
78 Net Decrease in Short-Term Debt (c)
80 Dividends on Prefened Stock
81 Dividends on Common Sbck (118,210,572)rrr(110,253,196)
83 Net Cash Provided by (Used in) Financing Activities
(Iotal of lines 70 thru 81)189,739,870 88,862,373
85 Net lncrease (Decrease) in Cash and Cash Equivalenb
86 Net lncrease (Decrease) in Cash and Cash Equivalents
(l-otal of line 22, 57 and 83)4,641.269 4,678,388
88 8,632,483 3,954,095Cash and Cash Equivalents at Beginning of Period
90 Cash and Cash Equivalents at End ofPeriod 13,273,752 8,632,483
FERC FORM No.1 (ED. 12-96)
Page 120-121
Name ofRespondent
Avista Corporation
This report is:
(r) Z an original
(2) E A Resubmission
Date of Report:
04115t2022
Year/Period of Report
End of.2O21l Q4
FOOTNOTE DATA
{a ) Concept OherAdj ustrnenbToCashFlowsFromOperati ngActivities
Power and nahrral gas deferrals 544,574; Change in special deposits ( 17,564,058); Change in other current assets 2,703,327; Non-cash stock compensation
4,712,916; Gain on sale of property and equipment (109,527); O$er 1,171,392; Cash received on interest rate swap 323,900
(b) Concept OtherRetirementsOElalanceslmpactingCashFlowsFromFinancingActivities
Payment of minimum tax withholdings for share-based payment awards (993,608)
{s) Concept OtherRetiremenEOEalanceslmpactingCashFlowsFromFinancingActivities
Original value: -337 6862
{gl] Concept NetlncreaseDecreaseln ReceivablesOperatingActivities
Original value: -51466229
Js) Concept NetlncreaseDecrease ln lnventoryOperatingActivities
Criginal value: -464901
{fl Concept N etlncreaseDecreaselnOthefiegu latoryAssetsOperatin gActivities
Criginal value: -741 6054
{g) Concept OtherAdj ustrnentsToCash FlowsFromOperati ngActivities
Power and nafural gas defenals 1,092,888Change in special deposits 1 ,579,362Change in oher cunent assets (861,790)Non-cash stock
rcmpensation 5,846,058Gain on sale of propefi and equipment (289,281)Ofier 195,316
{h) Concept GrossAdditionsToUtilityPlantlessNuclearFuellnvestingActivities
Criginal value: 401 686145
(!) Concept CashOutfl owsForPlant
Sriginal value: -401686145
{) Concept lnvestmenblnAndAdvancesToAssociatedAndSubsidiaryCompanies
Sriginal value: S76269
(k) Concept PaymentsForFletirementOfl-on gTermDebtFi nanci ngActivities
Original value: -52000000
{l) Concept OthefietiremenbOBalanceslmpacti ngCashFlowsFromFi nanci ngActivities
Payment of minimum tax witrholdings for share-based payment awards(2,408,161 )
(m) Concept OtherRetirementsOfrlalanceslmpactingCashFlowsFromFinancingActivities
Original value: -2408161
(n) Concept OtherRetirementsOEalanceslmpactingCashFlowsFromFinancingActivities
Original value: €376862
(q) Concept DividendsOnCommonStock
Original value: -1 1 02531 96
FERC FORM No.
Page 120-121
This Page Intentionally Left Blank
Name of Respondent:
Avista Corporation
This report is:
(t) EI Rn originat
(2) E AResubmission
Year/Period of Report
End ot2g21l Q4
Date of Report:
o4n512022
NOTES TO FINANCIAL STATEMENTS
1. Use the space below fior important notes regarding the Balance Sheet, Statement of lncome for the year, Statement of Retained Eamings for he
year, and Statement of Cash Flows, or any account thereof. Classiry the notes according to each basic statement, providing a subheading for
each statement except where a note is applicable to more than one stiatement.
2. Fumishparticulars(details) asbanysignificantcontingentassetsorliabilitiesexistingatendofyear,includingabriefexplanationofanyaction
initiated by the lntemal Revenue Service involving possible assessment of additional income tiaxes of material amount, or of a claim for refund of
income tiaxes of a material amount initiated by the utility. Give also a brief explanation of any dividends in anears on cumulative prefened stock.
3. ForAccount 1'16, Utility PlantAdjustnenb, explain the origin of such amount, debib and credib during the year, and plan of disposition
mntemplated, giving rebrences to Cormmission orders or olher authorizations respecting classification of amounb as plant adjustrnents and
requiremenb as to disposition thereof.
4. Where Accounb 189, Unamortized Loss on Reacquired Debt, and 257,Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate teatrnent given these items. See General lnsbuction '17 of the Uniform System of Accounb.
5. Give a concise explanation of any retained eamings restrictions and stiate the amount of retiained eamings afiected by such restictions.
6. lf the notes to financial statemenb relating to the respondent company appearing in the annual report to the stockholders are applicable and
fumish the data required by instuctions above and on pages 1'14-'121, such notes may be included herein.
7. For he 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not misleading.
Disclosures which would subshntially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
8. For the 3Q disclosures, the disclosures shall be provided where evenb subsequent to the end of he most recent year have occuned which have
a material effect on the respondent. Respondent must include in the notes significant changes since the most recenfly completed year in such
items as: accounting pdnciples and practices; estimates inherent in the preparation of the financial statemenb; stafus of long-term conhacts;
capiblization including significant new bonowings or modifications of existing financing agreemenb; and changes resulting ftom business
combinations or dispositions. However were material contingencies exist, he disclosure of such matters shall be provided even though a
significant change since year end may not have occuned.
9. Finally, if the notes to the financial stratements relating to the respondent appearing in the annual report to the stockholders are applicable and
fumish the data required by the above insbuctions, such notes may be included herein.
NOTES TO FINANCIAL STATEMENTS
NOTE 1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Natarc olB6iMs
distribution sryices in pafrs ofedd Wshington and northem ldaho. Avista Cor. also prvides natual ga disribution *rice in pfs ofnorheastem ed soutbwestem Orgon. Avisa Cor.
opeBtc the CoEpeyh Noxon Rapids geneEting facility.
Corp.b rcgulatcd utility opeEtiods iD Alaska.
Avisb Capital, arholly omed Dou-rcgulated subsidiary ofAvista Corp., is thepent company ofall ofthc subsidirry companies except AERC (and irs subsidirics).
Basis ol R.portng
sbrc ofutility plet and Elated opeEtions rcsulting from its intercsts in jointly omed plmts. In addition, underlhe EquirmeDts ofthe FERC, rbeE ar difeences too U.S. GAAP iu the
sttled eoergy cotrtBcts that arc 'booked out", (9) non-seflice ponion ofpension md othq postrctircment beDefit costs, ed (!0) leases.
Av ofEstinates
Thc prcpaBtion ofthe fnancial stat€hents in coofomity with GAA}Equirs Magemcnt to make estimtcs and assuEptions that afect the mounts rported for aspts and liabilities ed the
. detemining the Darket value ofctrergy comodity derivative assets and liabilities,
. pension and otherpostEtiEment benefit plan obligations,
. coDtingent liabilities,
. goodwill impaimenr testing for goodwilt held at subsidialies,
. rcoveEbility of regulatory assets, dd
. unbillcdrcveDues.
Changcs in thes estimt€s md assumptions m considercd rasonably possible md may bave s mterial efect on the fnancial statemeDts and thus actual rsults could diferfom the amounts
rcported and disclored berein,
S!$lem ofAccounls
The accouDtiog rccords ofthe CompaDy's utility opemtioos arc maintained in accondance with the uoifom system ofa@ounts pEscribed by the FERC md adopted by the st8te rgulatory
comissions io Washington,Idaho, Montaoa and Orcgon.
Rcgulation
fedeml agencieswith Egulatory oveEight ofpafiiculeaspects ofits opcmtions-
D.prcciation
202t 2020
Avlstr Udlltiec
Rstio ofdeprcciatiotr to avenge deprcciable pBperty 3.54%3-43Vo
Thc avengc rcrie lives fot thc followirg brcEd etcgories of utility plet ir sryice e (iD yru):
Eletic tL@Voth6 prcducti@
Hydrcel$tic pDduction
El@tuic tnnmision
Elwtric distibutioo
Natunl gu distibution prcpaty
Other shonqlivad gm@l plet
Allowarcelot Ftnds Uscd Dwing Cowntaiot (AFUDC)
ed a rle!8blc EtuE themn, thrcugh its inclusiotr in Bte be ed the pDvisiot for d€priation 8fcr tbe rlstcd utility plet is placed ia *ricc. Cch infow Elstcd to AFUDC docs not occututil the rclatcd utility plut isplaced io s@ice md included in nte bas.
usiDg thc FERC fomla, AvistE Corp capitalires the excess ro a rcgulatory asst. Thc Egulator aset Bsciated witb plat iD Erice is mltized overthe av€Bge usfl life ofAvista Corp.'s
utility pl@t wtich is apprcximtely 30 ys. ThG Egulatory a$ct Geciated witb conshuction rctt iD prcgrcss is Dot mortized until the plat is placcd ir wicc.
Tbe efective AFLTDC Bte w thc followiog for thc yeG mded Doceebq 3 I :
2021 2020
Avi8ta Cory.7.t90/o 7.250/n
Ircore Texq
Defered itrcoEc tar asts EpEs[t firtuE incomc tu deductions tbe CoDpatry expccts to utilizc in futuE lu rctums to Educe tqable iocome. Dcfmd income tu liabilities rprseot ftE
tuable irco@ the CoEpaDy expects to Ecognizc i! futurc tax Etums. Defemd tsx qssts md liabilities risc whcn therc rc tempoBry difwoces rsulting iom difcriag tratment of item for
tu ud rc@uEting purpores. Adefered incomc tq ssset or liability is detmiDed bed oD the enacted td Etcs lhst will be itr eff€ct wteE the t@poEry difcmccs betrem the fioucial
stst@ent catrying uounts ud tq basis of cxistiog u*ts od liabilities e cxpsted to bc rcported in ths CoEpuy's in@me tax rctums. The efcct o! defered ilcomc tqes fioE a cbege in tax
Etes is @gnizcd iD itrcore i! tbe pqiod ttr8t iacludes the oactmot dale uBle$ a Egulatory order specifies defeml ofthe effect ofthe chmgc iD tq Etes ovcra loagaperiod oftimc. The
Corryey estEblishes & valutio! dlowce qtm it i5 rcr likcly thm not tbat sll, or a portioa, of a deferd ti asst will oot bc Mlized. Def€rd income lq asets ud liabilitieE ed Ggularor
asscts ed liabiliti6 e esrablishcd forilcomr tq benefits florcd thrcugh to custoEeE.
The Compuy's largest dsfcrd itcoms &x it@ is the difemcc betm tbe booL ud tax basis of utility plmt. This itcm rsults iom the teE{roB$' difernce on deprciatiou cxpense. In eulytu yeats, this itm is @dcd s a dcffi hcore tar lisbility that will watually rcvw ud bwoEe sbject to iacome td itr later tq y6.
Tbe Compuy did not iDcur uy petralties oo i!@mc tu positiols iu 2021o12020. The Compuy would rcagnizc intercst acmed Elared to in@oc tq positions s inteEst expms md ey
pcnalties iucmd u otber openting expensc.
Sl o c k-B u s c d C o ttp c wti o n
The Coryoy cmtly iscs thEe typs of stoctiased coDpaetioD awrds - EsEicted shes, E8*et-ba!ed swads ed psrfo@cc-based awrds. If storically, thcr stock corpcnstion
amlds hsvc not bm Eaterisl to thc Cotrlpey's ovcBll finecisl Eslts. Corrydstioo cos{ El&ting to she-based payMt trusctioos is Ecogtird it the Conpiyb flucial statmeDtE basd
otr the Airvslue oftbe equity instruDots isued ud rccorded ovqtbe Equisitc spice p6iod.
Thc CoEpey Ecorded stock-bed coEpenBtioD expas (iocludcd ia othaopmtiug expenss) od incorc tq bqcfts itr the Statemts of Inaomr ofthe followilg mounts forthe ye6 endcd
Dccobq3l (doll8 iD thousds):
2021 2020
s 4Jt3 S s"S46
990 r228
065
thc clos ofmatlct ofthe Compuyb comoo stock on tle grut date.
Total Sh@hold6 Retum CrSR) awads e na*et+ed awrds ed Cumulativ€ Emings Per She (CEPS) awlds e perfomoce avatds. Both typca of amds v€st aftq a pqiod of 3 y6 ode payable io cNh orAvista Corp. comon stock 8t the md ofthe thrce-yedpqiod. Tbe r€thod ofsttl@ent is 8t thc disrction ofthe Compuy md historically thc Company has wnled thesc
comoo stock issed will mge tom 0 to 200 perc@t oftbe ioitial awards gmtcd. Dvideod equivalatdghts& accumulated ed paid out only on shes that eventually vest ild have Eetthe
Eattet ed pcrfomce @oditiotrs.
Tbe Compuy accounts forboth thc TSR awsrds ud CEPS awards o equity awatds ed coopenetiotr cost fot therc awards is rccognired overthc Equilite swice period, povided that the
Eettic of cumulative e@ingE pcr she is not mct, all compmetion cost for thcF awards is rcvced as these awalds e trot considcrcd vested.
ps grcup. Thc cstiDated ftir value ofthe CEPS amrds ws estimted on the date of gmt 6 the she pdce of Avista Corp. comon stock on the data of gant.
ThE followitrg table $Mizcs the trumbrofgmts, velted aod uovcsted sh&q cmed sbars @ased on oarket mckics), ed othqpcltir€Dt itrforotion related to the Compey's stock
coepmstion awtds for the ycm ended Deccmbd 3 I :
2021
Rartrlcted Shrrar
Shes gnotcd durirg the yeu
Shrc vatcd duing thc ya
Uoveted shrcs at od ofyw
Un@gtriud mqesatioD cxpetrs 8t ad ofys
Qo thourude)
TSR Amrdi
TSR shffi grutcd duing thc y6
TSR shes ycstcd duriDg the ycd
TSR shrc cmcd bsd on oad(ct @tica
Unvested TSR sh@s 81 cnd ofycu
Uarcoguircd mpenution cxpcns at 6d of ycu
$ 2215 t 2,003
Avis Utiliti€6
26
8l
50
39
44
8
StockSud compmsatio! qp@e
Incore tar bcEcfits
E)rcs tq qpffi oD rcttlcd she+a$d cryloy@
pay@ts (909
62,594
34$s4
96,12'l
649t0
1',t,t't4
58,652
107,854
45,540
s62O3
71,706
47,848
1t299
122,133 I
(i! thousds) $ 2,653 $ 2296
CEPS Amrd!
CEPS sbes gmted duiEg thc yq 64810 47,848
CEPS shres vcscd during thc yer 38,590 35,622
CEPS shm cucd b8$d oD @*et Dstrics 26,627 63,163
Unvested CEPS shres at etrd ofyeu 107,854 83A64
Umogtrizcd coDpsnstiou cxpaw at md ofyw
(iE thousD&) $ 1223 $ t,090
OrtstaDdiDg Estricted, TSR ed CEPS sh@ amrds include a dividcnd componot that is paid in casb. Aliability forthe dividesds payable rclatcd to tlcs awards is accred as dividmds r
mouced thrcughout the life ofthe a*ard. As of De@b€r 31, 2021 ed 2020, the Compuy had rccogaized a lisbility of $1.5 millioo ad $0.8 millioo, rcspcctivcly, rlated to thc dividerd
cquivaleBts paysble oD the outstatrditrg ed unvesled she gBnts.
Cash and Cash Equivalcms
Forthe puposG oftbe Statemcnts ofc6h Flow, thc Company considm all tmpoBry iDvestments with a @tulity ofthEe mnths or less wten purcb$ed to be cash equival@ts.
Allo*arcc lor Dotbtful Accounts
The CoEpmy mintaiDs e allowce fordoubtfirl accounts to prvide forestimated ed potential losses on accouDts rceivable. The Compmy deteminesthe allomnce forutility and othe!
customq4coutrts rceivable brd oa historical wite{f as comprd to accounts rceivable and op@ting rvcnues. Additionslly, the Company establishcs specifc allowces forcertain
individual accounts-
lhiW Plait in Scflicc
cost ofrcmoval lcss salvagc is chargcd to accumulated deprcciatiotr.
Asd RctircD.D, Oblig.tiore (ARO)
EtiEmeDt costs clr,mdy rccovcEd iD Btes and ARosEcotded since ast Etiment costs e Ecovercd thpugh Btes charyed to custoEeE (sce Notc 7 forfurthcrdircusiol ofthe Compoy's
AROs).
Deitativc lMs and Liabilities
Dqivatives e Ecorded 6 eith6 dsets or liabilitics oo the Balmce Sheets mesurcd at esti@ted fairvalue.
banscrious until tbe paiod ofdeliver. Realizcd beoefts ed costs rsult in adjustmcnts to rtail ntes thrugh Purhase Ga8 Adjustments (PGA), the Eoergy Recover Mecharisn @RM) in
b@o coocludcd to be prcbablc ofmovery thrcugh futue Btes.
othq-tbencmpoBry.
sch tbat thec is oo io@mc stalmot impact. The int@st Etc swp derivatives m risk meagcmcnt tools similrto eaeqgy comodity derivativ$. Upoil sttlement ofintercst Btc mp
daivatives, thc rcgulatory ast orliability is mortired re a cooponent ofiDt@st expdse ovcrthe tcm ofthc asrciated debt. Thc Compay rccords m oBet of int@st Bte Mp derivative
6sets ud lisbilities with rcgulatory ssts ed liabilities, bsed on the priorpBctice ofihe comissioos to prcvidc rccovery thDugh the Btmaking p@cess.
The Compuy doesnot bavc ey ag@E6ts wtich 8llow forwss-affiliate Dening mong multiple a6liated legal f,titis. The Compmy oets all dclivative iDstrumctrts sAe! allow€d by the
agEemeot for prcsotatioD in thc Balmce Sheets.
Fair Valu Mcasarercils
Fairvalue rprsnts the price that ruld be rccivcd wien rlliog an Ns€t or paid to ttsfer a liability (m exit price) iD e ord€rly tElection betreo markd panicipits at the measurment
rcported at estimled Airvaluc on the Baluce Sheets. See Note l5 forthe Company's fairvalue disclosrcs.
Regulatory Dclcmd Chatgcs and Credits
The Compay prcprcs its financial statemetrls in accordece with rcgulatory accountiog pEctices because:
. Etes for rcgulated wices arc esublished by or subject to apprcval by ind€pendent third-party Egulato6,
. thercgulatedBtesedesignedtoEcovfithecostofprcvidingtheE8ulatedscilices,atrd
. i! view of demnd for the Egulated Friccs md the level of competition, it is rcasonable to agsume that ntes catr be charged to and collected tom customen at lcvels that will
MOVqCOStS.
Regulator ac@udting pEcticas rquiE lhat cenain costs atd/or obligatioDs (sucrl d iocurd powr md naiBl gas costs not curntly rf@ted in Btcs, but expected to be Ecoverd orrfrnded
rcvenues ar rccognized. The Company also has decoupliag rcvenue defemls. See Note 3 for discussion otr d@oupling reyenue defemls,
tbe Company could be:
. rcquircd to Mitc offits rcgulatory assts, ald
o precludcdfiomthefuturcdefemlofcostsordecoupledrcyenuesnotrccovercdthDughEtesatthetimesuchmouotsarcincured,evetrifthcCompanyexpectedtorccoyerthese
amouts tom customeE in the firturc.
Uruwttiud Dcbt Expew
Iftmortized debt expeEse includes debt issuance costs that arc amortircd overthe life ofthe rclated debt.
Unaaortlud lhbt Repurchqv Cosls
rcmining lift ofthe origiaal dcbt that m rpurhrd oq ifncwdebt is issued in cotn@tioD with the Epurhase, tbe$ mounts e mortized ovqtbe life ofthe ncwdebt.It thc Compmy's othcr
rgulatory jurisdictioos,prmiur ordirounts paid to Epurhase debtpriorto 2007 e beiag mortized overtbc avenge rmaining mturity ofoutstuding debr whcn no newdebt ms is$ed in
connection with the debt rcpurchase. The prcmiums ed disounts costs arc rccoveEd orEtumed to customeE thrcugh retail Btes as a component ofintercst exposc.
Apprcpiated R.l a ired Ea ning s
discrctiotr ofthe FERC. The Compuy calculates the euiDgs in excess ofthe specified Btc ofrctum on an mnual basis, usually during the second quarter
Thc spprcpriated Et8itred cmings mouBts included itr EtaiDed cmiogs wE as follom s of Decembq 3 I (dollas io thouunds):
AppDpristcd Etaitred miDg8
2021 2020
$ 5tjt8 I 4t4s3
Con itgaci.s
The Compmy hre unrelvcd rgulator,lcgal ed tq isseswhicb havc inherntly uocqtein outcoEes. The Compmy accres a Ioss coDting@cy ifit is prbable that a liability hcbeen ircurd
ed thc uout ofthc loss orimpaim@t m bc wtrably estimtcd. The CoEpey d$ dirloes loss contingmcies that do Dot mcet thes conditioos foracd, iftherc is aEenable
posibility that a mtqid loss my be incuncd. As of Dcc@bE 31, 2021, the Coryey h6 not rc@rded ey signif cut mounts Elated to uoEslved contingmcies. S€e Notc I ? for fi[ther
dimsion ofthc Compaoy's comituots ud mtingmcies.
covlDt9
In 2020, ihe WLJTC, IPUC, ud OPUC apprcved accoutrtiag ordcB that allow thc Compmy to defe! ceftain net COVIDI 9 rclated costs atd betefts. As such, as ofDecember 3 1,2021, the
Compuy bas defercd net costs of$l.l millioa for all jurisdictions.
Thc Espcctive rcgulatory authorities will dctcmite the .pprpdatcDcs atd prdercy of uy deferd expeDrs wbm the Compmy seks rcover. Sec 'Regulator DefeEd Cbarges ad Crdits'.
Eqaig ia Eamiags (Inws) of Sabsidieics
Thc Compuy Borde all tle emiogs Qows) tDm its sbsidiuies uadcrtbe equity rcthod. The CoEpily had the following equity in eamitrgs 0osses) of its sbsidiaries fortbe yeaB ended
Deccmber3l (doll6 itr tbouruds):
2021 2020
Avistacspital $ 16,645I (r,4t9)
AIRC 6110 7;195
Total equity i! cmisgs of$bsidiary @mpui6 $ ,3J55 S 5,30?
Subscqwn, Evant$
Meag@@t h6 evaluatcd thc impact of cvents occuing aftr Dccembcr3l,202l up to Fcbruary 22,2022, the date that Avista Corp.'s U.S. GAAPfinmcial statemetrts wcE isued ed hs
updated $ch ev8lu8tiot fordislosw pupo$s thrugh tbe date ofthis iling. Thes ftmcial statements iDclude all necesury adjustEents dd di$losurs csltiog tom thes evaluations.
NOTE 2. NEW ACCOUNTING STANDTRDS
Accounting Slondards Wdate (^SU) 2018J3 "Fair Yalue Measurerent (Topic 820)'
In August 2018, the FASB issued ASUNo.20l8J3,wtich mends the fairvalue memrcmot di*losurc rcquircmcnts of ASC 820. The equiEments of this ASUinclude rdditional dirclosurc
rgardiug the mge ad right€d av@ge uscd to develop sigtifcatt utobsrabb inputs for L€vel 3 girvalue estimtB ed the elioiDatiot of cefain othcr pEviously Equird dislosEs, such
s thc nmtivc dwriptiotr of thc valuatioo prcrss for kvel 3 frir value romentl This ASU becme cffective on Jmuary I , 2020 md the EquiEmeots of this ASU did Dot have a @terisl
impet on thc CoEpuy's fairvalue di$lo$rcs. Scc Note I5 forthc Corpayb fiirvaluc di$losuEs,
ASU No. 2018-14 "Coripeisation - RetiM, Benelts - Defiaed Bete/it Plans - General (Subtopic 715-20)'
In August 201 8, thc FASB issed ASU No. 201 8-14, rtich mends ASC 7l 5 to add, rcmove atrd/or clarify certaio disclosre rcquircments rclated to defined benefit pension ad other
postrctircmetrtples. Thc additional di*losE rcquircmats m primily nmtive disussion of significet chmges in the beDcfit obligations od ple assts. The Emoved disclosurcs re
bwuc cfEaivc forpuiods oding aftrDecmbcr 15,2020 od the rcquimeDts oftbis ASU did trot hsye a mterial impact oo the CoEpuy's di$losurcs upotr adoption.
NOTE 3, REVEIITJE
parfo@cc obligatious ud rccognize rcvcouc wtcn (oras) the entity etisfies e&h pcrfomce obligation.
Udlity Revenw
n@.nuftoil Conrnc$ with CasloruB
Geneml
4d a uBge-bed componeDt, Blated lo thc delivery ud consmptiotr ofenergy. The comdity is sold sd/ordelivmd to md consumed by the customflsimulteeously, and the prcvisions of
thc rclevet utility comi$ion authoiation detmine the cbargestbc Compdy uy bill the cusomer. Giveu that all rcvenue rccogoition citqia @ met upon tbe delivery of ener8y to
custoEets, Evetruc is rcognizcd imediately.
chargcs, tem od couditious ar included in a "tuif," wiich govcm! all aspects ofthc prvision ofrgulated serices, Tiifs r only pemitted to be chmged thrugh a nte-settitg prcess
apprcvcd triff
Triffsles involve the @EDt prcvisiol ofcomodity wice (electriciry ed/ortratnl ga) to customes for a pdce that genenlly has a bric charge and a usge-baed compoDent. Tdifntes
als include certaiD prcthrcugb costs to customeE sch d uatuBl gB costs, Etail Evenuc @dits atd other miscellmeous rgul8tory itc6 that do oot impact tet incoEc, but can caus total
rcvanue to fluctuate significutly up ordom compand to prcvious pcriods. The @modity is sld ed/or delivercd to md conzumed by the customer simultoeously, md tbc pmvisions ofthe
contEct. Given that all rcvoue rccognitiotr critria re met upotr thc dolivcry of mergy to customen, rcvenue is rccogtrizcd imcdiately at that time.
Unbilled Roenue fam Contructs with Custorurs
The detemination ofthe volumc ofmelgy ules to individual customm is ba$d oD the radiag oftheir metcB, uihich occm on a syste@tic b6is tbrughout the month (oncc permonth for eacb
individual cusomo). At thc md of c&h 6ladumnth, the mount of ensrgy delivercd to customm since tbe date ofthe last meterEadiog is estimted aod tte corsponding uobilled Eveoue is
estiuted sd rccordcd. Thc Compeyb estimt€ of unbilled Evouc is bced on:
. thenumberofcustomes,
. curent Btes,
. mctetcadingdates,
. actual nativc load forelecticity,
. actusl thrcughput for DatuEl gas, ud
o electric linc losses md natuBl 8as systcm losses.
Any diffcmce betreen actual ed estimted rcvesue is automtically corected in the followiog month when the actual meterrcading aDd customer billing ocru6.
A@ouots rcceivablc includes unbilled mergy Evenues ofthe following mounts as ofDecembtr3l (dollN in thoumds):
uobiuedamutsreivabrc t---P)--Trn- ------ -A;tJ--
Non-Deiedtiye Who l^ale C onfrdcls
The Cotryey ha cstsin c/holesle @ntBcts which @ not acco[Dtcd for as derivativca and, accodingly, e within thc sope of ASC 606 md considcrd Ev6ue fom contDcts with customf.
Rwauc is rccognized as oergy is dcliv@d to thc customerorthe scrvicc is availablc forspsified period oftime, coasist@t with tbc discussiotr of Etr rcgulated sles 8bovc,
Altcrudvc R*au PrugruG (Dccot pling)
ASC 606 rctaioed existiEg GAAP asciated with altmative rcvmue pmgm, which spccificd that altemative revmue prcgm e @otncts betrc@ u catity ed a rcguletor of utilities, Dot I
cortract betrc@ o crtity ed a customE GAA.P rcquiEs thal e cntity prcst Ev@uc ilising &om sltmativc Benue prcgrrs rcpetely fiom rcvaues tisiug iom contncts with custom6 on
thr facc ofthc Stst@@ts ofhcome. The Compuyb decoupling mcchmim (alrc knom 8s a FCAin Idsho) qualify 6 altematiye Evenue prcgm. Dccoupling nvauc dcfcnals rc rccognized
pDgm that e Eot exp.cted to be collsted tom @stom6 withiu 24 months @ aot rccorded in the finocial ststmots util the paiod io which rcvcnuc ccogaitiotr critqia rc met. The
uounts exp*ted to bc collectcd trom flstomm within 24 moDths EpEmts e estiMle which must be @de by the Compmy on u ongoing basis duc to it beiag b88ed on thc volmes of
elstric ed oatuBl gG eld to ostoDm o! a go-fomard b6is.
Thc Compuy rcords altmativepogm rcvoucs udrtbe grcs method, which is to uortize the dccoupling rcgulatory rcst/liability to the altcmativc Evmue pogm line item on tbc
Statmmts oflncomc g it is collcctcd tomorrcfutrded to custoEcE. The csh passiEg betweEtr tbe Company ed tbc customcE is pEsnted it Evenuc tiom cootBcts with cuitomm since it is s
poftioo ofthc ovmll tsiffpaid by custoEe6. This method Esults itr I grc8s-up to botb rcveoue tom cotrtncts with customeE ed cvcnue tom altcmetivs Evcnue prcgnm, but has a Eet zm
iEpsct on total Ev@uc, Dcpcndirg on whcthc the pwious dcfcml balmcc being mofiized re I EgulEtory ssst or rcgulatory liability, ad dependiog ot the size ed diEctio! of tie cumty6 deferal of swtatges ed/or Ebates to custorcE, it could Eslt iD Dcgative altcEative Eveoue pDgm rcvoue dwirg the yce
DqiwrilcRqcw
Mosty/holesale clstlic ed ustuEl gastmsctioEs (idcluditg both pbysical md fnocisl tBtstioBs), ed the sle of fel r cossideEd delivativca, which e specifsally $opcd out of ASC
606. As uch, thep rcv@ues e di*losd spmtcly ioE Betruc ioD cotrtscts with customeE. RcvcDuo is rcognizcd for tbcsc it@ upoD thc sttlemeDt/expiEtioo of thc dcrivative cottract.
Dcrivative revenuc includas thos tEnsctions that @ at@d into snd settled withiD the sme month.
Aher Ullity Raeaw
Otha utility rcvmue iocludcs mt, eles of mteri8ls, late fees ud otbq cbaryes tbat do Dot EpEs[t contncts with cuslomeE. This rcvoue is ropcd out of ASC 606, I this rvetue does DotEpllmt itm s/h@ a customq is a party that hs @ntBcted with the Coryey to obtain goods or wices that e D output of the Comp&y's otdinary etivities io eichegc for considcmtiotr,
As sch, tbes d6ue s e pmted sp@tely ftom rcvaue tom cotrtBcts with custom6.
Oltcr Couiderrfiou for Udlity Reycaler
Oru$ Vc66 Nc, Prucilatton
Utility-Elated tqes collccted tom customm (priMily $tate erci$ tues ed city utitity tieE) r taxes that r imposd oo Avista Corp. I opposed to bcing impord on its custom6; thcEfor,
Avists Cory. is the tapayr md rcords thcs trarstions on a gpss basis in rcveoue toE contncts with custoEm md opeEtiEg expcnE (tues otter tbe in@Ee tqes).
Utility{lated tq6 that wW included itr Eveouc toE cooi?cts with cusloEen rcE as follos for the ycs eoded DecEEbr 3 I (dollm in thouwds):
2021
ttrility*lated tar6 s 62,736 s 59319
Sigtrificril JudgDetrts rtrd UGrtirEed PcrforurEe Obligrliotrt
Thc otrly sigdifcmt judgE@ts involviDg Evctrue rccogoitior e estiutes sumuoding unbilled rcvenuc ed Bceivables iom contnctswith customG and cstimtes zumundiDg the mount of
decoupling rcvoues thatwill be collected Aom customeG within 24 months (discusscd above).
The CoErpuy has certaiD c8p&ity almg@6ts, wheE the Compey hs a contmttral obligatiotr to prvide eitber electric or ratuBl gs capacity to its customen for a f xcd fcc. Most of thescmgemotsrc paid forin amby thc customen ud do not Esult i! defered rcveouc ud only rcult io rccivables fiom thc customes. Thc Compey does have oue caprcity agrcement wherc
thc customa mkes payreots thrcughout thc ya As of Dembq 31, 2021, tbe CoEpey estiutes it had unutisfied capacity perfomce obligations of $ 17.4 milliou, xaich will be rccognizedu rcvmuc iu futur paiods u thc eprcity is prcvidcd to the cu$omcs. Thc* pcrfomce obligatioos rc not rcfl@ted i! the fiDecial statmeDts, s thc CoEpey has not Eceived paymflt for
thcs wices.
DiraggrcSldor of Tohl Opcrldng Rrvctrue
Tbc following table disggEgates total openting rcvenue by murcc forthc yem endcd Dccembcr 3 I (dollm in thouruds):
202t 2020
Rcv@ue fioE @DtBcts with custorcF
Dcrivativc ryaues
Alt@ativercvmue prcgram
Dcftmls ed @rtiutiors for atc EfuDds to flsomm
Othqutility Evmucs
Total
EIX'CrilC OPEnAJIONS
Rcvouc from coltsB *ith @sm6
R6it6tid
Cimfrcirl ed govmmabl
Indr&id
Public ffi md bighwsy lightitrg
Tobt Ebil rcvduo
Trmsisiotr
O1t6 @6ua fio6 oDrs wift d66
Tobl rcYdnc fiom @trhcb Ei6 ssmds
NATURILGAS OPENAITONS
Rcvcnug fom coBtlsct3 with custoEm
Rsidatial
Comercial
bdustial ud inlemptible
Total Etail Ey€true
Tia!sponstion
Othr rcvenue fiom cootEEts with sustomcs
Total souc fiom o[tacts with o'tom
$t244)14
247576
(6,635)
1,093
rJ95586
r,168207
203,099
(3,814)
4,795
7 589
1,379,876
lltillrt RqcM IroD Contrccts wilh Culom by Typc ard Scoicc
Thc following tablc disggrgates rcvoue fiom cootncts with cuslomcs srcciated with thc Company's electric op@tions forthc yem etrded Decembq 3l (dollm in thousmds):
2021 2020
391,7 t1
326,t73
lt7,l65
x77,?As
303,972
113,563
1,303
802,624
18,236
t9252
7,412
845,527
2r,005
33,t70
s 900,402 I t40,ll2
The following table disggrcgates rcvaue ftom contncts witb customcn repciated witb the Compuy's natunl gas opentions for the yem endcd Dcccmber 3 I (dollan in thounods):
2021
22tAOs
100,819
7J96
213,6t2
94937
7,t28
330,020
8547
5J45
315,677
7 9r7
4J0l343912 $328,09s
NOTE 4. LEASES
balance shcet ud depaciate oruoltize the asst ed liability overthc tm ofthe lease, as rll asprvide di$losuE to eoablc us ofthe ftecial statcmetts to assss thc mount, timing, and
(FERC rcourt l0l ) md tbc lee liabilities being included io capital lr obtigatiots (FERC ecout 227). Tbcs ac@uts e difcrcnt thm the rcousts allowed for iD GAAP rtportirg, *hich
twlts iE 8 FERC/GAAP diflBrEce.
Signilcont Jutbaents ard Astaptlore
The Compuy detemind if 6 amgcD@t is 8 lce, 6 wll I its clasifcatio!, at its ioception.
ROU asts EpEmt thc Compey's right to !s e udcdyitrg ssrt forthe lw tcrr, ud lee lirbilitics E?EEnt the Compeyb obligation to makc lerc paymcEts eisitrg fiom the leas.
Opmtitrg l@ ROU srcts ed lce liabilities 8E Hognizcd at the cotrtlmcmmt date of thc agrcment basd on tbe pEsent value of lee payEents over the lcasc t€m As most of the
CoDpsyh less do oot pmyide u iqlicitEte, thc Compey uscs its incrcEcotal borcwing ntc basd on the info@tioo available at thc comcnccmmt date to detemine the prcseot valu€ of
lcas psy@!ts. The irrylicit Btc isusd qihm it is mdily detminable. Thc op@tiES lew ROU 8sts als iaclude my lew paymots mdc ud cxclude lBs iDcmtiv6, ifay, that rccrue to
the bencfit ofthe lessc.
If,e tcc my hclude optioos to extctrd or tcminatc thc lee wta it is mrcaably certaia th8t the CotryaDy will exercis that optio!. Lre expeDs for lee payments is rccoglircd on a
st'aightline b8sis ovct thc lc6e tcm. Atry diffwncc baweu lcasc expms ud cash paid for lcawd cets is rccognircd u a rcgulatory asst or Egulatory liability.
Dc*tipdon oflzas
qterstitg Lases
Thc Corrpeyb Eost sigtrificut opmtitrS leN is with thc Statc of Montes aNciatcd witb suboerged lud mud the Compuyb bydrcelcctric facilities in the Clar* Fork fuv6 basin, wtich
expircs io 2046, Thc tcrc ofthis lce e sbj4t to 8djustr@t - dcpmdiDg ot thc outcomc of ongoiDs litigEtioD betrm the State of Modtea ed Northwcstem EDergy. I! additiot, the Statc of
Mootea ed Avists Corp. rc agagcd ia litigatioo rgarding lcu tcmq including howmuch money, if ey, thc Statc of Mootea should rctum to Avista Corp. Amounts @orded for this lee rc
uccrtaiu ud amuts My chegc iE the firtuE dep@ditr8 otr thc outcorc ofthe oEgoiug litigatiou. Any rcduction in futuE lce paymmts or tbe EtuE ofpreviously paid mouts to Avista
Corp. will be includcd itr the futw BtcMkiEg pDccss.
I! additiou to the lee with the Statc of Montea, thc Coqay alm b6 othq opmtiog lees for led Esocist€d with its utility opeBtions, 6 rell as comuicatio! sites *Lich support netwo*
od ndio mmietioDsvithitr its wicetfiitory. Tle CoEpuyb lcas havc rcminitrg tm of I to 72 yem. Mo$ ofthe Compayb lcars includc optioos to exteDd thc lc& t@ for
pqiods of5 to 50 yffi. Optiors rc cxmird at thc Compuyb dimtiou.
Certain ofthe Corymyh lere agrcmcnts iDcludc mtal paymats which rc periodielly adjustcd ovqthe tem ofthe agrecmmt basd oo the conilmerprice iadex. Thc Compuyb lease
agm@ts do trot iEcludc ay utqiat rcsidual valu€ [e-mail] or mtsrial rcsftictivc cov@uts.
Avista Co!p. d@s dot @ord lee8 sith s tm of l2 months or lss io the Balucc Shests. Total shod-tm lw costs fortbe yca@ded Dccembq 31,2021 e imtcrial.
The componcnts oflear expow wm as follow forthe yeu ended Dccmber 3l (dollm ir thouwds):
2021 2020
Opmting lee coit:
Fixed l6sc cost
't&d.blc lcg osi
Total op@tirg lee cost $ 6,150 t 5,845
Sxppl@t8l cash flow iEfo@tioo Elated to lces ru ro follom for thc y6 mdcd DeceEbcr 3 I (dollm in thoumds):
202t 2020
Cash paid 6r muts included in thc Mt of lce liabilitia:
OpcEting €sh outflom:
Opcrrting lre paymts 3 4,80s s 4,612
Supplcmotal balecc sL@t info@tio! Eliated to lws m s follow for Dccmbq 3 I (dollan in thous&):
$ 4,970
!,1t0
t 4,746
1,099
Dembs 31,
2021
Ddcmbs 31,
2020
OIEndngl&
Opmting lcrc ROU 6st3 (thility Pl&t)
Gligations under capital lee - curcnt
Obligatioor udacapital lce - Dommt
Totsl op@tiDg lee liabilitiq
Welghtcd Avcrrge Rcmridrg Lc.r Tcm
Opmtitrg lces
Wclghbd Avcngc lllmut Rrb
Opcnting leses
Maturiti6 oflee liabilities (ocluding princip.l &d iEteEst) wE I follow s ofDcceEbd 3l,2021 (dollaE iD thousds):
2022
2023
2024
2025
2026Thmffa
Total lar paymts
lass: imputed ioteEst
Totsl
Maturitica oflee Iisbilities (itrcluding pritrcipal and inteEst)w@ 6 follow 8s ofDecemba3l,2020 (dollm io thoumds):
s 70,r33 $ 71,89t
$ 4,301 $ 424966,06t 67Jt6
$ 70369 $ 71,965
24.22y€6 25.20 yffi
4.28 o/" 4.28 o/r
Opdsi"S Lffi
$ ,t,820
4,849
4,875
4,882
4,867
91345
$ [6,138(4s,769 )
3 70369
opdding L.aB
s 4,7192021
2022 4,799
NOTE 5. DERTYATIYES A}ID RISKMANAGEMENT
Eetg Cowdio Dariwtiw
Ealtet price ofthe comdity beiug tBdcd ud is ioflumccd primily by upply and dcMd. Matkqt lisk includes the fluctuatiotr in the mattet pric€ of sssociatcd ddivatiye comodity
Avista Cory. hs e 6crgy rcsources risk policy ed contol pDccdws to magc thcr risls,
As pErt of Avista Cory.'s Ercurc p&u@ctt ud tlEag@cnt op@tiotrs in the electric busiDes, the CorDoy agages in m ongoing prcccss of murce optimiEtioo, which iovolvcs thc
eooomic sl@tiotr fioE 8vailablc eDcrgy Esures to sflc Avists Corp.'s load obligations md the urc ofthw Hurces to qptuE available rconomic veluc thrcugh wtoleslc market
trustiotrs. Tbes iDcludc sales md pmhm of clatric eprcity md @srgy, fucl for clcctic g@@tion, ed dsivativc cootEcts Elated to caprcity, energy ud frrcl. Such t@etion6 r pad of
thcpDcess ofmtching rcrcrecs with load obligatioas ud hcdgiug a portion of the rclat€d fitr8cial lisks. These tmsctions mge fiom tem of istE-houtup to multiple yem.
Aspan of itsEmurccpDcuErcnt ed @agemed of itsDstuBl gsbusin€ss, Avists Corp. makes continuiog prcjections of itstratunl gs loads ed sEsses available Datunl 96 rc$urccs
iucluding natunl gu stonge availability. Natunl gs twur plmhg tlTicslly includes peak EquimeDts, lov ud avenge rcothly EquiEEmts ed delivery constnints toE DstuBl gs
spply loBtiotrs to Avisra Corp.'s dislributiotr syst@ Horcveg daily veiatiols iD oatunl gro detmd en be significmtly diffemt the Eoolhly dmd prcj4tioos. Oo thc baris of these
prcjections, Avista Cory. plus ad exeutcs a sia of tnasctioos to hedge a ponion of its pojected nstuEl gs rcquimots tbough fonard n8t*ct nanvctions aod dqivativc itrstntmots.
TheF tresciions @y qtcDd d much s thrc oatuEl ga op@tiDg y6 (Novcmber thDugh Octobq) into the futurc. Avista Cory. alrc leavcs a siguifirot pofiion of its natuBl g6 spply
rcquimcnts ubcdgcd for purche itr sboft-tm md spot Ead(cts,
els optimiE its EstuEl gs stonge c8prcity by pwhsidg ed storitrg DatuBl gs wtcn prices rc tnditionally lorq typically io the sumcq ud withclrawing duriog highu priccd moaths,
trusctiotrs to captuE vsluc itr thc Ertetplec. NstuEt gs optimiztioa activitics include, but e Dot limited to, wholflc ma*ct el6 of surplus natuEl g8 spplies, pmhes md ules of
nstunl g8 to optimirc urc ofpipeline od stonge eprcity, and participation in thc tmsportation cap.city Elw mrket.
Thc follosidg tabl€ pEsts the udqlying energl comodity derivative volumes as of Dewmbcr3l, 2021 that re cxpccted to be deliveEd in cach rcspective ycr (in thousrds ofMwhs and
mBTUs):
2023
2024
2025
Tbcmftr
TotEllrepslllma
Ir$: iEputed iut@st
Total
YE
20?2
2023
2024
2025
Yd
2021
2022
202r
2024
2025
MWh
129
MWh
(r)
g! g}_ mEBTU3
7,14 61,405
378
22t
23218
3,413
4,t21
4,852
4,t65
96,714
I r20J56(4t,891 )t 7t965
Itysical (l)
BmBTUS
Errf,.O. 91..
Physi6l Eilecial Phy,icsl Finecial Fbeciil Finucial
(l)(l)(l)(l)Pty6iel (l)
MWh
234
(t)
MWh
452 3833
rJ60
t37O
I,l l5
mfrm!
3 t,485
9323
228
As ofl}ceob63l,202l,th@ @ Eo cxpected deliverics of cue4y comodity dcivatives after2025.
Thc followiog tablc prents tte udcrlying coergy comodity dqivativc volurcs u of Decembcr 3 l, 2020 that w expstcd to be delivcrcd in cach rcspectivc ycr (itr thousds of MWhs md
lmBTUs):
Arrch,s
Elffiic D6iystiv6 __-___-_9d !S!"6"*_Physiel Finocial Pbyliol Finecial Fiaecial
(t)(l)(t)o)
ElEric Ddivdivcs
FiDscisl
Physicil ( I )
MWh
t7
MWh MWb
(l)
mmBTU3
r0J53
450
(t).@-
65,t88
25,525
4ps0
c$ DrivrtivE
Ptysical ( I )MWb 444_ mmBrU:451 5l4t 39273
1,360
1,360
1,370
I,1t5
12,030
224
900
As ofDeces$er3 1,2020, thm w Do erpected deliveries ofcoergy comodity derivatives aftpr2025.
with delivery of csh in the mount of the beDefit or cost but with oo physical delivery of the comodity, sch s futurcs, mp daivatives, optioos, or foMtd codtBcts.
itrcluded io thc vuious defeEl ud rccovery mshaiss (ERM, PCA ed PGAS), orio the geneEl ntc casc prccess, and arc expected to be collectedthrcugh Etail nteE iom austomcE.
Fonlgn CwDcy Exchangc Dciv.,lvcs
Asiguifcatportion ofAvistaCorp.b natuEl gu zupply (iacluding fucl forpowgenotiou) is obtained tom Coadiu surces. Most ofthos tmectiotrs @ ?xacuted in U.S. dollm,wbich
avoids forciga cwcy risk. Aportion of Avista Cory-'s sbort-tm natual gc tmuctions ud lotrg-tm Ceadiil tBnspoiation contncts e @mitted ba$d on Cuadie cwncy prices. The
short tm natunl gN tralsctions re snlcd within 60 dayswith U.S. doltm. Avista Corp. hedges 8 poltion of the foEigr cureEcy risk by purchsing Canadiu cumcy exchuge dcrivatives
wlen sch comodity tmsctiotrs @ iEitiatcd. The forciga curency exchegc dcrivstives ud the unhedged forcign curcncy risk have Dot had amatqial effGct on Avista Cory.'s fnmcial
corditioo,@illts ofopeEtions orcsh flow md there dif[crcoces in cost Elated to curency fluctustionr rc includ€d with natunl gas supply costs forntema,king.
Thc following table utmia the forcign cumcy excbmge dcrivatives that Avista Cory. h6 outstalding as of Dccembcr 3l (dollm in rhoumds):
107 t25 22Numbs of@riacts
NotioDal mount (iD United States dolls)
Notiooal 8mut G! Cuadiu dollm)
$ 8,571
r095?
$ 3,860
4949
Iildl Rot S\top Dctlw,lves
dcrivstive itrstrumots, which my includc itrtercst Btq Mp dedvstives ud U.S. TM$ry lock agrcmeEts. Thes itrtercst mtc ffip derivativcs md U.S Trsry lock 8gEemmts e considerd
cconomic hedgo agaiost ouctuations i! futuE cash fos asciated with eticipatcd debt issuoccs.
The following table s!@i6 tha utrettled inteEst Ete mp dqiv*ives that Avista Corp. has outstatrditrg c of the balmcc shet date iudi@ted below (dollN i! tbousds):
Mrdery Carh
NuEbEofCoEffi NotiooalAEout Sdl@mtD&13 140,0fr1 2022
a 20,000
10,000
2023
2021
Doc@bq 31,2020 4
u
I
45,000
120p00
10p00
2021
2022
2023
S€€ Notc 13 for dis$iotr ofthc bord purche 8gmnt ed thc El8tcd sttlmmt of itrt@sl ntc Mps io com@tio! with the pdcing of thc boods itr S€ptembcr 2021.
@rtet iut@st ntes coEped to the intcEst Btes fixcd by thc mp$ Avista Corp. is EquiEd to ukc cash payEats to sttle thc int@8t Ete Mp dqivativec rAm ttre 6xcd Btes e highq thepHailiry mdLct Et6 at thc date of srttl@t- Convcrely, Avista Corp. reccivB cash to sftlc its iot@st Btc Mp doivativce viha prvailiog M*et ntes at thc tioe of sttlemBt cxcecd tte
fixed wap ntes.
Swrury ol (Wcndt&g Dcdwtiv. Iw,rvmnts
Tte mouts rccordcd os thc Balacc Shccts I ofDac@b631,2021 ed Dec@bq31,2020 Efl@t the ofteftiDg of dqivative ret8 sDd li8bilitics v/hm a lcgal right ofoGct exists.
Tbe following tablc prcsctrts the frir v8lucs ed locations ofderivative i[strumeots mordcd on thc Balece Shcrts as ofDecember 3 t, 202 I (itr thoustrds):
F n rriluc
kivdiv. md Btlhe Shd lretion
Grcar Cros
Lirbility
Crllahl
Nctitrg
NdAg
(Lisbility)
on BalsDcc
Std
Forclgr cmcny ucLrlgc dcrivrdva
Darivativc instruemt liabilitiss mtIrtEa, rrir mp derlyrdva
Long-tm portion ofdqivativc sscts
Dcdvative instmmt liabilitia mt
Long+mportion of dqivative liabilitio
Encrg[r oEEodty dGrIvaAYs
Daivativc iastrulmt assrts cllrMt
Irng-t@ portioD ofdqivitivc asets
Daivative itrstwt liabilities ctllmt
LoDg-tm portion of daivativc liabilitics
Total dqivative instrommts mrdcd oa tic
bsleca shcct
0e) r
t,t49
I,170
36,581 3 (74,940) $
The followhg tablc pcmts tho fiir v8lu6 ud loetions of dqivative instNBctrts rc@rded on the Baluce ShceB I of DeceDbq 31, 2020 (itr thousds):
Pan ulrc
1,5066W
25,7',n
l4l
(107)
(5335)
(39,616)
(4,s89)
9,089
0e)
1,149
(24926)
(78)
t399
rJ09
(4,7s6)
(4,448)
Qs,t96)
o8)
$9,089 S (2e270)
NdAM
(Lisbility)
on Bdrne
Shcd
GrcB Gros
Liability
Colhhl
NcfiiDgD.rivdivc md Brhne $d Lootior
Dqivative iastrolMt asts aMt
Lllrqt ntr mp dcrlvrdYd
Derivstive instumat liabilitie cumnt
Long-tm portioa of ddivstivc lirbilitiB
Erergr comodlly rlcrlvrdycr
Daivstivc instnmlt ets mt
Loog-tcm poiion ofdqivstive ss€ts
Daivativc iostnrmt lisbilitid clrMt
Iong-tmportion of dqivEtive liabilities
Total dqivativc instnrmtr t@rdcd oD the
bElecc shect
330 t $330
952
0e57s
(32,190
(8306
0,15e
04p07(8,043
8,050
447
0152s
cJrr38
897
596
(2183
(6.rE9
9203
1,755
u,037
|,725 t29
$ 24J02 s (13260 )$ t,666 $ (49812
Expow to D.ruDdrlor Collatnl
chega sigaificutly. As a Esult, sddrE ed signifirot demds uy be ude against Avista Corp,'s @dit &cilities ed qsh. Avista Corp. sctively monitos thc expow to posiblc collateBl
calb md takcr stsps to mitig.te @pit8l Equi@@ls-
Thc foUowiog table pEsats Avista Corp.'s collat@l outst4diDs rclatcd to its dcrivativc ilstromelts as of Decembar 3 I (in thousds):
2021 2020
Emr8Ir omodly &rtYrdvs
Csh collateEl posted
Irttcts of crcdit ouktandiEg
Bsluce shcct ofB€ttiug (c8sh collateEl Egai$t lct dsivative positions)
I&16l nlr tnp derlv.dvB
CGh collateBl posted (of6ct by net dcrivstive p$itions)
$30567
34,000
9,089
s 4953
23,500
6t6
8,050
TheEwwEolettffiofcrcditoutstdditrgElatedtointeBtBteffipdqivativcsasofDcccmbq3l,202l edDrc@bq3l,2020.
imediate ed ongoing collstcBliation oo dqiv.tivc instruE€nts in Det liability positiotrs.
Avists Corp. could be rcquiEd to post s of Dcembq 3 I GD thouruds):
202t 2020
Intarai rrtG lnp dcrlyrdvs
Liabilitieswith crcdit{isk*lated motirgmt fcatuE3
Additional cotlst@l to post
NOTE 6. JOINTLYOWIiIEI' ELECTNC FACILITIES
Tbc Compuy bu a t5 pwmt omeGtip iDt@st in Uuits 3 &4 ofthe Colsttip gamtiDg station, a coal-fiEd plut locatcd in rcutheastsE Motrtana, ed povidcs finmcing forits omcrship
intcrcst io tbe pDjsct. PuNut to th€ omcship md op@titrg sgEmmts mong thc co{mm, thc Coopoy's sh@ ofrclated firel costs as well as opcBting expeoses forplut in pryice @
iacludcd in tbc coregooding accoutrts ir thc Ststmmts of hcomc. The Corpuyb shrc of utility plet iD wice for Colstrip od rccumulated dcpmiation (ioclusive of the ARO mcts ud
rccmulated uoniation) re 6 follom a ofl)ccobc 3 I (dollm in thouwds):
$$2s274
25274
50,813
42J63
2021 2020
Lhility plet io $ryi@
Acaumulatcd dcprciatiotr
Assct rctiment obtigation at begiuing of yc
Liabilitio incured
Liabilitia stdcd
AccEtioE expms
Aset Etircmmt obligatiof, 8t @d of yrs
Chrtrge i! bercfit obligtdotr!
Bencft obligation s ofbegioning ofycr
Scrvice @st
Itrt€rcst @st
Actuuial (gaia)4os
Boefitspaid
Bc[efit obligstior s ofad ofyer
39sp28
(302,22O)
39r,922
Q84282)
Sce Note 7 for funhq diwussion ofAROs.
Whilc rhe obligations ed liabilities witb Espcct to Colstip e to bc shed oong the co{me6 oo a prc-Bta basis, rmy ofthe ovircnmflhl liabilities e joint tud scv@l utrderthe law, s
that if ey co{mqftiled to pay its shrc ofsuch liabiliry rhe othqco{meE (oruy onc ofthem) could bc rcquircd to pay the defaulting co+mefs shm (ortbe ef,tiE liability).
NOTE 7. ASSET RETIREMf,NT OBLIGATIONS
The Compmy has recordcd liabilities for futua AROs to:
. rcstoE coal ash codtainmmtpoDds ed coal holditrg eas at Colstrip,
. cap a ledf ll at thc Kcttle Falls Plut, md
. rcDove plat ed rcstoE the led at the Coyotc Splings 2 sit€ at the tcmitratioD oftle led leas.
Duc to atr itrability to estimte a ruge of senleEeot dates,tLe Compey cmtrot estimte a liability forthc:
r moval md dispoel of cenaitr tmmi$ioa ad distribution asets, ud
. abedolDaot ed decomissiooing of cefiaio hydDelectdc gmmtion md tratuEl gas stongc facilitics.
In 201 5, the EPAised a final rule rgarding CCRI Colstip poduces tbis byprduct. Tbc CCR rle has becn tbc sbject ofolgoing lirigation. In August 2018, the D.C. Ciruit strsk dom
prcvisioos ofthc rule. Thc rule includcst@hnical pquiments forCCR lmdflls ed surhce iupoundmetts. Thc Colstrip omes developed a multi-y€e@mpliaDce ple to addEss tte CCR
Equim@ts ed existitrg state obligatioos.
Tbe actual aset rctircE€Dt costs Elated to tbe CCR rulerequimmts uy yary sbstmtially tom the estimates usd to Ecord thc ARO due to the unceltainty md evolvitrg Daturc ofthe
covcr certai! iErlromdmmt$ The Compuy updste3 its cstimtes 6 rry irfo@tioo becomes available. The Compmy expects to seek rc@very of ey itrmcd costs Elated to @mplying with
thc CCR rulc thrcugh tbe nteoakiag pocess.
I! additioo to thc 8bove, undo a 201 8 Admiristrative Order on Consert ed oogoing ncgotiations witb the Mortma Departmelt ofEcological Quality, the omcB ofcolstlip e EquiBd to
pDvidc fnecial ssrucc,priMily id the fomofwty boDds, to surc @h oue/s prc-Bla sbre ofveious auticipated closB ed mediation ofthe ash poods ed coal holdiog ags. TbemoEt offiDmcial ssumcr Equied ofeeh omcr@y, like the ARO, vary substantially due to tha uncertainty md wolviDg DatuE ofanticipated clourc md mediatioD activitics, and 6
tbose activitics m complctcd ovatimc.
Thc following table documeDtsthe cheges io the Cotrpeyh ast EtiEEent obliBation duritrg tha yem ended December3l (dolls in thourods):
2021 2020
$ 17,194 $ 20338
825 (2J r 5)
(r,645)
816
054r)
664
$17,194
NOTE 8. PENSIONPLAI\S AIID OTMR.POSTRETIREMENT BEIYETTT PLANS
,1visc Corp.
hircd otr or afterJeuar I,2014 paricipate in a dcfned contribution 401 (k) plan in lieu ofa defned beteft pensioo plo. Unior employees hird oo or ater Jmuar 1,201 4 e still coverd
undcrthe defincd bmefit posioo plu. The Compuyb furdiug poliry is to contribute 8t lcast tbe Eitrimu eounts that N EquiEd to be fundcd undcrthe Employee Rctipmetrt Income
Secudty Act,but trot morc thu thc mimum mouDts tbat e cumtly dcductible foriD@De td purposes. Thc Cory@y contributcd $42.0 million in cch to thc pmsion ple ia 2021, ad
$22.0 mitlion ir 2020. The CoDpany axpccts to contributc $42.0 Eillion in c6h to thc pension plan in 2022.
Thc Coqey als h6 a SERPthatppvides additional persion bsefits to cctain €xecutive officeE aod cenaio Lcy etrployc* oftte CoEpmy. The SERPis itrtcDded to pmvide beDefits to
individuals wtorc boeftsundqthe defned b@cfit p@sioo ple m Educed due to the application of Section 415 ofthc ltrtm8l Rev@ue Code of 1985 md tbc defml of slary utrdqdefered
competretiotr plans. The liability ed cxpeDs forthis plan e included as pension bcnefits in the tables included in this Note.
Thc Coupoy cxp*ts that b6eft payD@tsudqthc peDsion platr ed tbc SERPwill total (dotlffi in tbousaDds):
Tobl 2027-
2042
1',t,142 $
Eip@ted beEcf t psyDetrts $ 43282
2024 2025 2026 203tfr,675 5 44Jr, S7r3ro E rr8j85
Tbe exp@tcd loDg-tm Ete ofEtum oo ple 4Fts is bNd o! pasl perfomoce ed ecotromic forccasts forthe types ofinvcstmeDts hcld by the ple.In selccting a disount Bte,the Compey
coasidm yield ntes forbighly Bted corpoBte boud portfolios with mturitics simileto that oftbc expected tem ofpersion bcnefts.
Tte Compey pmvides certain halth c@ md lifc insmce bcDcfits for eligible rctircd employecs that w hiEd priorto Jeuary 1,2014. The Compaoy accrues the estimted cost of
oo or aftqJeuary l, 2014, will bave access to thc rctiEe medical ple upon rctircmenu howeveq Avista Corp. will no looger povide a @ntribution tomrd ttcir medical prcmium.
The Compmy has a Halth Reimbmeoent Amgmcnt (HRA)to prcvide employees with tax-advantaged funds to pay fo!allo%ble medical erpeascs upon rctircment. The uount emed by tbe
eEployee is fixed otr tbe Etitmmt dste bsed otr thc eEployccb ye6 of scwice md tbe ending mlary. The liability and expcar ofthc HRA@ included as othdpostrctiEmmt bocfits.
Tbe CompaDy povides death betrefts to benefcisies ofqsutive ofcen who die during theirtm ofofce or afsEtirment. ljnderthe plm, e cxecutive ofcels designated b€nefciar will
rceive a paymenl equal to twice the executive ofccls moual ba* slary at the timc ofdeath (or ifdeath occuE aferEtiEment, a payment equal to twice the executive ofce/s total enual
pcnsiotr bcncfit). The liability md expeos forthis plm @ itrcluded as otherpostretircmeot benefts.
The Compmy cxpets thst bcDefit paymeots uoder otherposrEtircmeot bcnefit plms will total (dollaF in thousds):
Tobl
2027 -2023 2024 203t
Expectedbacfitpa)@B S 6960 S 7,t40 S 729r $ 7As3 S 7jf0 S39,646
subsid, The Comp&y uss a Decembcr3l reasrcmmt dat€ for its pasion md other postEtiEment bcnefit ples.
Dccembq3l,202l md 2020(dollm in thouuods):
olhd Po*-
P@sioo BencfG
2023
$ 43218
2021 2020
Fdrmar tun.fih
7071 2070
$826,915
2s306
26,t60
03,997)
742,382
22392
2',1,853
74,688
16t233 S
4,114
5,139
2,808
t59296
3902
6,042
(2,589)(6s,342) (40,400) (5,696) (5118)g 199,042 t 826,915 $ r67J98 I 161133
Chugc h phtr.tslr:
Fat valuc ofpho arutr u ofbegiming ofyc
Actual Etum on plD 8s$ts
Eryloy6@ntibutioDs
Bacftspaid
Fsir Yalue ofplaa asts s of md ofy6
F@dad status
AEoEt mgDlzcd h lt BrLE Shett:Cwlt liabilitidNooffilt liabilitia
N€t mouEt p@gaizd
Aelmlrrrd pasion baoft obligatim
Acmulat.d posffiiEMt ben€ft obligstiotr:
ForEtiffi
For tully eligiblc cmploym
For oth6 patticipets
hclodcd h rccmdrd ofrer coBprchcuivc lo! (lrcoEc) (*t of ttl}
Ilnmgniad prior mi@ 6st (ctEdit)
Um€ogli%d nct sctuui8l loss
Total
Ir$ Egulatory ass€t
A6mlrtod othq @ryrhmivc los brufundcd boeft obligrtioa brpadou ud otiapostltimt b@eft ples
2021
Wdglbd{vmg. rauPdou $ of Dccnbcr 3l :
Disout Btc forb@ef t obligatioo
DiscoutBtcformud aIEs
Exp6tad loDg-tem Etum oD ple cs€tsRxcofoqastiou iuru
Medical co$ rl%d pE{gr 65 - initi8l
Mcdisrl @st trmd pE{go 65 - ultimtc
UltiDatc Ecdical cost ttEd y@pE{ge 65
Mcdied @st trad post{gc 65 - iDitisl
Medical osrt tad post{gc 65 - lltiutc
tltiEstc Eodical cost tEnd y6 post{ge 65
3 I122p24
50J70
42poo
(63t31)
642963
96,591
22,000
750p63
(36,630)
t 722,024
(4r,07e) t 004,89r) r 008,054) s o09,060)
$52,t73 3
7 37t
44,853
7 320
s s 59,s44 t 52,173
0,e51) $
(46,128)
(r,943)
002848)
(684) $
007370)
(66e)
008r9r)
$
$(4E,079) t (104,E9r) $008,054) $o09,060)
s 68sI93 t 7t0,023
s
$
s
7E347 $32,t44 $
57,107 S
75,876
32,097
53260
$t,699 i
94,109
r902It9Jt8 $ QJ4t) $ (3J70)48,872 53,13746,131 50,167(4s3s0) (48,70r)
95,t0t
(8s.5s0)
12t220
o0830r)
$1025t $t2919 $781 S 1As9
Pmlim Bacf6
Orha Po$-
rctilmat B6.fi6
2020
3.25o/o
3.E5o/o
5.50o/o
414'/o
Oth6 Pot-Midmt BdcfB
2021 2020
,.39%
t25o/o
5.400/o
4.660h
3.400/0
327%
4.600/0
6.O0%
5.00o/o
2026
6.000/.
5.OO%
2026
327%
3.89o/o
5300/0
6.25%
5.00%
2026
625o/o
5.000/o
2026
202 2020
3 22392
27,Es3
(34,886)
257
2021
$
2020
CrEporcfr oIEt Frlodc bcic.flt ott
Savicc ost (a)
htwst mst
Expwtcd Etum oD ple asts
Amtiztion ofprior wie olt (qrdit)
l,{et los mguition
N€t paiodio bacfit sd
EquityffiitiB
Dcbt earitics
Itoal G6tsto
Abrcluts Etum
Csh rquivElats
Fixed incomc pcurities:
U.S.govmtiscs
CorpoBtc is6
Municipal iues
Mutusl fulds:
U.S. cquity suitirs
Itrtm.tionsl Gquity Euitic
Pl.tr rett m6GGd rt NAV (mt rubjct !o hlcnrchy
disloruc)
6,64s 6J1',13 192E0 N 22333
t 25306
26,160
(39,088)
257
4,114 S
5,139
(2,400)
(e2l)
3,865
3,902
6,042
Q377)
(es8)
4,87 |
9Je7 |11,480
(a)Total wice @st3 is the tablc abovc rc @orded to the re 8c@uuts a labor cxpeos. I2bor 6d bacfits cxpmw is rccorded to vrious prcjsts bed oo Bficthcr the rcrt is a capital prcject
or e op@titrg qp@s. AppDxiDtcly 40 p@l of all labor ed b@cf ts iE @pitalizcd to utility pDperty ud 60 pmmt is apas€d to utility other opeBtiDg cxp6s3.
Pl.nAt&ts
The Finece Comittca ofthe Cotrpeyb Board of DrctoB sppDves investm@t policica, objectives md stEtegies that scek atr apprpriate Etm forthc pfsioo plan and oth€rpostEtiEmcDt
baefit plos md wim ud appmvB cbogs to ttc iEvestEcDt ed firodiDg policics.
The CoEpey ha coltactcd with iovcstDot @D$ltets x,ho e Esponsiblc for Eonitoriog tbc iDdividusl invcstmelt magc6. Tbc isvcstmmt ruags' psrfo@ca ed Elsted individual
fuad pcrfot@e is paiodielly rviered by u iltmsl betrcfits co@itt* ed by the Firme Comittcc to monitor complimce with iDvcsttMt policy obj@tives ed stntegi€s.
table below
202t
5syo
40yo
5o/o
Or/o
49%
?%
9%
The taryct iuvcsmctrt sllocatioE pcr@tag6 r rvisd io tbc frst quanq of 202 t ed tlc pctsiou ple 6sets w@ Einvested to oovc tomtd the ocw tatget investment allocatiot pcrentagcr.
Thc taryct sssst allocation pctHtag6 w Eodificd to bett6 aligD thc ast allocatioos with th€ fuEded status ofthc pctrsio! ple.
soritiB that e @ry@ble io @upoo, Bting, mtuity ed itrdustry).
Percio! ple ed othqpostsEtiEmmt ple Nts who* fiir value rc mrud using rct asst value (NAV) 8E Excluded tom the fair value hierehy ud arc included es Eonciling item in the
tables bclow
Thc CoEpey's itrycstm@ts iu mmn/wllotivc tnEts hsve rEdcEptiot liEitrtiots that pcmit quartcrly EdcEptioo3 following noticc lpqui@etts of 45 to 60 dsys. Most of the CoDpeyb
days. otrc inve$Eetrt in a partoenhip hs a lsk{p fortEderytion cmtly expitirg ir 2022 aod is subj@t to extetrsion.
The followiug tablc dirlows by levcl within thc frirvalue bierhy (*e Notc 15 for a desiption ofthe Ai! vsluc hierhy) ofrhe persior platb dsct6 Eesurd ed rpofed as of December 3l,
202 I at fair valuc (dolls i! thousds):
Lwcl ! laclz Level33- {----G, F-Tobl
19310
233A96
34270
18,558
62s9
236,552
tt2,E73
236552
112373
19,310
233496
3427O
18,558
$
Comdslletivc tnrsts:
Rc8l cstrte
Patncrship/clorly hcld iDvcstmaB:
Abrclutc rctuE (l)
htm8tional cquity mtities
Rcsl ast8lq
Total
Cssh cquivd@ts
Fixed iocorc swuritics:
U.S.govcmotimcs
CorpoBtc is6
Int@Etiond isB
Muicipal isma
Mutual fundt:
U.S. cquity secuitics
IntmtiotrEl cquity Euitiq
Abslutc Etu (1)
Ihr rsb DHtmd.tltl^V(mt nblet to Hmrct!/
t&clom)
Comor/collective trusts:
Itrd crtstc
Partncrship/closly hcld invcstm@ts:
Abslutc Etm (l)
Intmationsl cquity seuitics
RGd cstEtr
Total
31,040
363
s012?
7,815
349125 3 3ll,t93 $750963
The following table disclorcs by lcvcl withio thc &ir value himhy (se Notc 15 for a desiptio! of thc fair value hirehy) of the peDsion plm's sscts m€mrd and rported as of DeceBbcr 3l
2020 st fiirvalue (dollmin thousds):
s
4.44t3309$S3309
r0890
279,857
19,634
2213t
10,990
279,857
39$34
2243t
146375
96311
11,640
29532
t46,3',t5
963u
ll,640
47,188
26,760
7,997
$254326 S 35622t 0 't22524
investmeDts, (c) loDg/short cquity od fixcd inmne ud (d) martet trcutral strategies.
Thc fiir vslup of otbq po6rFti@t ple asts iavcstcd in debt ed cquity @rities m based priuily oo ma*et priccs. Thc Air value of iovestmmt sruitiG tnded o! a nstio!8l surities
achmgc is detmincd bed otr thc last rcponcd sl6 price; ecuitio tndcd il &c over.thc{outq Ead(ct & vslued st tic last lEportcd bid pricc. For invcslmcot Fcurities for u/hich @*etpric6 e trot Eadily Evsilablc, thc invcsbat Msga will datcmiac frir valuc bared upon othr itputs (iroludiog valuatioos of sorities tbat r compmble ir coupo!, Bting, mtudty and
industry). Tte targct Ess€t allocstion m 60 percot cquity sccudtics ed 40 pmcot debt securities itr both 2Q2l nd 2020.
The fiirvaluc of othapos&retiEmt ple asts w detcmi[rd I ofDecobcr3l,202l ud 2020.
The followilg tablc dislo*s by level withir thc frir vslue hierehy (w Notc I 5 for a dcsqiptio! of the fair value hiruhy) ofoth€r postrltircm@t plu asts Erasrcd ud Eported 6 of
I)€cmbq 3 I , 202 I at fsir value (dollm iE thoumds):
Balocrd iadu mtual fuad (1)
laclz Ldel3 Tobl
859J45tSS59J45
The following tablc dircloses by level within thc frir vdue hirehy (ee Notc t 5 for a desiptiotr of th€ fsir value tierehy) of otherposhetiEment plsn asrts memnd ud rqrolted as of
Dccmber 3 I , 2020 at frir valuc (dollm in thoumds):
bcl2 kvcl3 T6d
Baluccd iada mtua! fud (1)$52,173
(l)The balmced indcx fnd for202l ud 2020 is a singlc rtual fod that iDcludes 8 p@ft8gs ofU.S. e4uity ed 6xcd income wuritics and ltt€mational e4uity and fxed incomc sccuritics.
401(h) Pbre cnd Euculvc Dclcnl PIon
Avist! CoD. h4 a slary defeml 40 I (t) plu that is a defacd coEtibutiotr ple ed covs substmtially all qryloyc. EEployes m ukc conuibutiotrs to their Espactivc 8c@uts in thc plus
on 8 pE-tq bsis up to thc mimu amut pmitted by l8w. Thc Coquy @tches a potion of the sl8ry dcfcued by ech participmt acsording to thc shedulc ia tbc rcspectivc plu.
Eqrloycr utchiug contributions wm as follow for thc yem sDded Decmba 3 I (dollan in thousds)i
Eeptoyc4ol(t)EtchiogmnributioDs s-"3%- #
dath, up to 75 pmat ofth€irbe elsry ud/or up to 100 pcrcmt oftheir irccntive paymcrts. DcfetrEd coopmstiotr funds rc held by thc Compmy io a Rsbbi Trust.
Th@ re defecd @q{rmetion assts ed corcspoodirg dcfered corrpeutiou liabilitica oD the Balecc Shcets ofthc followiog mounts s of I)ccembr 3 t (dollm in thounnds):
Dofcnedcompmsationetsedlirbilitid t--- {--Ln-4
NOTE 9. ACCOIJNTING FOR INCOME TAXES
The sliatiou of dcfrd incoEe tax a&ets is dcpmdmt upoa thr ability to gcDmtc tuable incor iD ftuE pcriods. Thc CoDpaty cvaluated availablc cvid@@ spportiDg the rsliatioD of its
defered iocome tar as*ts and detmined it is morc likely thu not that de&rEd idcome tu .sscts will be Ealizcd.
As of Dpc€mber3l,202l, the Compuy had $17.1 million ofstate tu @dit carryfoMrds. Ofthe total uount, the CoDpmy bclieves thst it is morc likcly tho not that it will otrly bc abte to
utilizc 17.5 million of ihc statc tq crcdits. As roch, thc Compuy hr rcorded a valutior allomcc of $9,6 millioo agaiost thc state tu crdit carrfosads ud Eftted the nct amEt of $7.5
milliou u o ret c of Deembr 31,2021. St8te tu crEdits apiE tom 2022 to 2035.
S,utw oflilrul Rqw Snicc qng atul Statc Esaimtiorc
The Company ed its eligible zubsidiuics 6le conslidatcd ftdenl incom€ tax Etus. All tu yem aft6 2017 e opcn for m IRS tu exui[atio!.
Th€ Idsho State Tu Comision is sumtly rcviwing ru yeu 2014 thrcugh 2017. All tu yem afttr2017 m open forcxmination in ldaho, Orcgon, Montma and Alaska.
The Compey bclieves thEt uy opf, tu yffi for fed@l or statG ioco@ taxcs will oot Eslt in adjustEeDts that rculd bc siguificmt to thc fitrucial statemeots.
NOTE lO.EI{ERGYPURCEASE CONTRACTS
Avists Corp. h8s conEacts forthe prehar offucl forthml gmcntion, tratuEl gas for rcsalc ed veious agEeDents forthc purche or exchmge of elechic energy with other cntitics. Thercuiniog tem ofthe contBcts rugc fiom one Eonth to twenty-fvc yes.
$
La.l II 52,173
Total expcns for powpwhased, oatunl gu prehascd, fuel for gqmtioo md othfi fuel costs, s/hich e included itr utility re$urce costs iD the Statmmts of Inco@, w@ s follow for thc
yem etrdcd Docmbr 3l (dollG io thous&):
Lhilitypowmrecs g_$ 43r,199 t 324297
Thc following table details Avista Corp.'s futuE cortEctal colmitm@ts for pow Erwcs (itcluditg tewissioo coDtncts) ud natunl gr rrurs (includitg transpotatiot coDtBcts)
(dollm iu ttoumds):
2021 L$ l9tp52 | 187,552 I 200,693
2025
r93,87't S 184230 t 1,888,038 S
Tobl2026Powmres2,852,442Natunlgasrcsrees 87228 66,508 42581 36423 32,094 382881 647,815rotar !-38!9- !-3:1499- !-ry!- !-319t99- l-ry- 9-2gJg2- !-:ry-
These mergy prehaw @ntracts w@ @tcEd into s pafi of Ayista Cor.b obligatio! to wc its rtail electlic md D8tEl gs customm' energy requirmmts, includitg contracts entcrd into for
Eswe optimiatior. As 8 Eslt, thes costs rc Movred eithr thrcugh bre rctail ntcs o! adjustmetrts to rctail Bt$ a p&t of the porcr ud natunl gd cost defeml 8Dd rccovcry mechuism.
The abovc futw cotrttactal comitDats forpowrrwes ioclude fxcd contnctusl uouEts Elated to thc Corpeyb cottEcts with certaiD Public Utility Dstricts (PUD) to purhr pofions
wicthr or Dot the ficilitics rc opmting. Thc cost ofpow obtaitred ulda thc mqtr8cts, iocludilg payMts ude riho a frcility is oot opmting, is included io utility rrurc costs it the
StatcEeats oflDcor. Tbe corEactual uounts iucluded above cotsist ofAyist8 Corp.'s Ehe ofqisthg debt wicc cost ed its pDportiolatc sh@ ofthc veiablc opmting expens6 ofthes
pDjrcts. The mini@m amuot8 paysble uda thcrc coatracts rc bsed iD parl otr thc prcportioo8t! sb@ ofthe dcbt rryicc aquimcots ofthc PUDS ryaue boods for vihich the Compmy is
indimtly rcsponsible. Tbe Compeyb total futur debt wi@ obligation urcciated with tbe Haue bonds outstaEding at Dcc@b6 31,2021 (priDcipal md intmst) ms $278.3 millior.
In additio!, Avista Cory. ha opcntiDg 8gG@tq wtdemmts md othcr @otractuEl obligatiotrs El.ted to its geo@tiog ficilitics ed tmmission ed distributio! wiccs. Ttc expcDscs
Nciat€d with thff agrrcEts e EII@tcd s othq opeBtiDg expmes itr thc Stst@ts of lo@Ee. Tbe followiEg tablc details futuE coEtractual comituents udcr thesc ag@mmts (dolle
iu thouwds):
2022 2023 2024 Tlr.sftd Tobl
Cotrtnctu8lobligatioffg28912329,680$30171$31287932,1279212,8525365329
NOTE lI.NOTESPAYABLE
Avista Corp. has a comitted linc ofcredit with vuiou fnucisl itstittioas io tbc totEl munt of $400.0 million.In Junc 202l,the Compuy mterd into e amldmot to its co@itted linc of
tEnsfEEble fiEt mortgagc boods ofthc Corryey ised to thc ag@t bet that rculd orly be@Ee due ed payablc in thc evmt, ed thm oDly to the cxt@t, that the CompaDy defaults oo its
obligatiotrs unds the @tmittcd linc of cEdil.
The comined line of cEdit agEEot cootaios custouqr cov@etr ed dc&ult pDvisioDs. The @dit agtment h6 a covctrut uhich does nor pmit the ntio of 'lotal dcbt' to "total
cspitaliatiotr" ofAvista Corp. to be gEatq thu 65 p@6t at ey time. As of Ilccmbcr 3 I , 202 I , thc Compmy w in complime witb this coveaut.
Baleces outstatrditrg ed iDt@st BtB ofbomwings (cxcludirg lett6 ofcEdit) undqthc Coupuy's rcvolving comitted lincs ofcrcdit werc re follom as ofDcccmber 3l (dolls itr
thousds):
Bsle@ outstudi8g at ad ofporiod s 284,000 t ro2poo
Le$eE ofcrcdit outstudiug at end ofpqiod $ 34,000 $
Avcnge iutmst Btc at ad ofpcriod Lllo/o
As ofDecembq3l,202l 8od 2020, the bomwiogs outstoding undrAvista Corp.l comittcd lioc ofcEdit re classifed 6 shofi{m bomwirgs oo the Balmce Shcets.
27,618
| 220/n
NOTE T2. CREDIT AGREEMENT
In April 2020, the Compuy mt@d itrto 8 CEdit AgpEmt
agEemetrt itr Aptil 2020 ud ppEid thc outstudiog bslece
with vsious firmcial iostitutiors' in the mout of$100 million. The Compuy bomrcd the eutirc $ 100 Billion available uaderthis
in April 202 I .
NOTE 13. BOITII)S
The foUowiog details bonds outstaoding t of DcceEbr3 I (dollm in thouwds):
MEtuity IrEd
Itae 202t 2020
2022
2023
2028
2032
2034
2035
2037
2040
2041
2044
2045
2M7
2047
2048
2049
2050
2051
2051
Fi$t Mortgage BoDds
Seurcd McdiurTmNote
Seured MediurTm Notcs
socwrd Fouution CoDtDl BoEds (l)
S@urcd Pollution Cootrcl Botrds (l)
FiEt Mortgsgc BoDds
First Mortgagc Boodg
First Mottgrgc Bonds
Fist Mortgagc Bonds
FLst Mortgagc BoDdr
Fist Mortgagc Bo[ds
Fitrt Mongrgc BoEds
Firt Mortgsge Botrds
Fi6t Modgsgc Botrdg
FiFt Mofigage Botrds
First Mottgagc BoDds
First Mortgage Boads
FiEt ModgEgc Bor& (2)
Total Avista Corp. @uBd long-tembonds
Seurrd Pollutio! Coatrcl Bosds hcld by Avists
CorpoBtiotr (l )
5.t3%
7.tto/e1.540h
6.37o/o
0)0)
625t/c
5.70%
555%
4.45o/o
4.t10/o
4.370/o
423%
3.91%
4.3s%
3.43%
3.07o/o
3.54%
2.90%
250,000
13J00
25,000
66J00
17,000
150p00
150,000
35,000
85,000
60o00
100,000
80,000
90,000
375,000
180,000
165,000
175,000
r40,000
250,000
13J00
25,000
66,700
17,000
150,000
150,000
35,000
85,000
60,000
t00o00
80,000
90,000
375,000
180,000
165,000
r75,000
2,t57200
(83J00)
2,Ot72OO
(E3J00)
Totsl lotrg-tm botrd3
3_ 2023 2024$ 250p00 $ 13J00 $
$2,073500 $r933500
rcspectively, wiich had bccn hcld by Avista Corp. sirce 2008 ud 2009, Espcctively, rcrc EtuDded by Dewvariable ntc boDd i$ues (Sqies 2010A ed Series 2010B). The ncw bonds
w trot ofercd to the public md wrc purched by Avista Corp. due to Ear*et cooditions. The Compuy cxpects thst 8t s l6tqdate, subjcct to na!*et conditions, thes boDds @y be
EDatteted to unaffiliated invcstoE. So long ss Avista Corp. is the holdc oftbes boads, the bonds will not bc Efl@tcd as m asset ora liability on Avisia Corp.'s Balece Sheets.
(2I! SepteDbr2o2l, the Compuy issuod ild sld $70.0 milliotr of2.90 percctrt fiNt mortgage bonds due iq 2051 pucumt to a bond purhre agrement with institutionsl invcstoa it the
private pleeEeot Earket.In DcceEbfi202l,the Corpmy isrucd md sold the rcmidng $?0.0 million ofbotrds puBuut to the same agEemetrt. The total oet prcceeds fom the sle of
the bonds rcrc uwd to rpay a potion ofthe outstuding balmce underAvista Corp.'s $400.0 Billion comitted line of crcdit. In comection with thc pricing of tha fiEt mortSage bonds
itr S€ptmber 2021, tbc Coopey cssh ettl€d fou iotrest Btc ffip derivstiv$ (ootional aggGgate uourt of $45.0 million) md paid I tret mouot of $ 172 million. Se e Note 7 for a
di$ussion of intcrcst nte mp dcriYstiY$.
Tlre followiog table dctails firtuE lo!8-t@ debt mturitics itrcluditrg long-tm debt to 8frliated uast3 (se Note 14) (dollm itr thousnds):
2025 2026 Thaafid __Ebt_t$1,t10,000$2,o73jooIlbt mtuities
scuEd medium-tm trotes), Avists Corp.rs my eeh is$e additiotr8l fiRt moftgage bonds undertheir spccifc dortg8ge itr m aggEgste plincipsl mount equal to thc sm of
.66-213pcrcetrtofthecostorfairvalue(*'hicheverislowr)ofpDpertyadditiousofthatcntitywhicbhsvcnotpEviouslybeenmdetbebsisofeyapplicationund€rth8t
fltity's Mo(gage, or
o mcqualprincipals@utrtofrctiEdfiFtEortgsgcbotrdsofthatcntitywtichbavcDotprviouslybcosEsdathcbasisofsEyapplicationunderthatcntity'sMortgsgc,or
. depositofcash.
het emiogs' (G defited io thc Mortgagc) forey p6iod of l2 cooscutivc calerda Donths out ofthe pEccdiog l8 calodr mootbs that wW at lcast twicc thc atnual ioterst rquimentE oD all
of 8 pwmt.
NOTE 14. AI'VAIICES FROM ASS(rcUTTED COMPANIES
fomedbythe Compmy. Avilt8 Cspital tr ised $50.0 million ofhefcred Trust S€culities with a floating distribution nte of LIBOR plus 0,875 percctt, calculated md Eset quartedy.
The distributiotr Btes paid wE 6 follom duriDg the ycE etrded DeceBber 3 I :
2021 2020
Irw distributior Ete
High distribution nte
DistributioD Etc at thc 6d of thc ytr
CoocllrMt with the isu€ of &c PEfmd Trus( S€cwitics, Avista Capitat tr issued $ 1.5 Eilliotr of Comotr TrEt Ssulitics to thc Compey. TheF Prfccd Trst Securities my bc rdcemed at
the option of Avist. Capital tr at my tim md mtuE oD Juc I , 2037. In Deccmba 2000, the Compmy purcbard $ 10.0 million of thes Prcfered Tlust Secwities.
The Coopmy oms 100 perc@t of AvistaCapital tr ud hs mlely md uoconditionally gurutecd thc paym@t ofdistdbutioss on, and ndemption pricc ed liquidatioD mount fo4 thc Prcfered
Trust Ssuritis will be rudatorily rcdmed.
NOTE 15.FAIRVALUE
advmccs tom usciated corrymies e Eported at carryiDg value oo the Bdecc Shcets.
(Level I roremmts) ed the lorest prioity to 6ir valucs dcdved from uoobsryable inputs (Lwcl 3 mesu@flts}
The thre levets ofthe fiirvalue hiereby rc defined u follow:
ed volume to prcyide priciug iufomtion otr e otrgoing basis.
L€vcl2 - hicitrg iDpurs e othsthu quoted pric6 io &tive oartets iocluded ir Level l,but wtich e cithsdiEctly oriodircctly obwablc as oftbc cporting date. Level2 includes
quoted foMld pd@s foromoditics, timc value, volatility &ctoE, ed curent Ea!*et ed coEtBctual prices for tbe undedyiag instrumeots, u rell as oth{ Elcvaot ccoDomic Dcsrcs.
Substantially all of thw sumptiona e obwable in Oe mar*ctplsce thrcughout thc full tm of tbe iustnrmcot, ce be dqivad tom obwablc data or rc supportcd by observablc levcls at
v/hich tEnstions e exeuted in the marketplae.
Level3 - Pricing inputs ioclude sigDificet irputs that e geoeBlly uDobsryable tomobjective suEes. The* inputs uy be used with itrtmally dwcloped mcthodologies that Esuh in
Mnag@mt's best estimtc of fiirvalue.
Fitecial asts ed liabilities r clasifed in thcirmtirty bard on thc lowsl lcvel of input thst is signifcet to thc firvalue DcsuEBeut. Thc Compeyb assssmcnt ofthe signifcancc of a
pdiculeitrput to the frirvalue mcment rcquircsjudgmcnt, md my affert tte valution of fairvalue rets ud liabiliticsud theirplacmmt withiE thc fairvaluc hicnrchy lev€ls. Thc
md letten of crcdit), but als tbo iEpact of Avista Corp.'s noapcrfo@cc risk on its liabilitiB.
Thc followitg table sts fofh the carrying valu€ ed estiMted fairvalue of thc CoEpeyb fumcial iostrumeDts uot Eported at catimtcd fir valuc oD the Balmcc Shects ss of Deccmbcr 3l
(dollm in thouwds):
0.990/o
t.t0%
l-O5o/o
t.t0%
2.79o/o
l.l0o/o
202tqrrrbS E$i-rEd
___\6t""_ Frt r,ilocI 963500 X r,157,651
20zoru Ffr \AhC
IrDg-{er debt (Idel 2)
Irng-tem dcbt (Irvcl 3)
Irng{sm debt to affIirtld t0ds
(Irvcl 3)
r,r 10,000
51547
| 258,674
43299
_____lBE_$ 963J00
r,970,000
5t,547
I,189,824
I,125,618
43,8t 5
thid party brck6 fordebt with similurisk od tff. The Ficc mges obtaincd tom thc third party brkcF cotsisted ofprvalucs of 84.0 to 140.27, v/heE a pe value of 100.00 rpHcnts the
s L€vel 2 becaus bDkm musl gen@te quotes ed @te esti@tes usitrg coop@ble debt with similu rist od tem if theE is no tnding activity neu a psiod cnd. Irvel 3 lonE-tem debt
brckes using wotrdary Dartet quotes for debt with similr .isl ud tem to getr@tc quotes for Avist8 Corp. bonds.
Thc following table di$lossby level withiu tbe fairvaluc hiemhy the CoEpany's 6sets ed liabilities mcasEd od rpoied on the Balecc Shcets as ofDecembq3l,202l at fairvalue on a
EcEing bsis (doll6 io tbousds):
CounicrpetY
ud ClCr
Ldcr r Ld.t2 Ldcr 3 rf*fii, robl
D€ccEber3l,202l
A!rets:
Eoagy comdity derivatives
kvel 3 aergy comodity deivatives:
Natunl gu exchmge a$€€mats
lnteEst Bte sEp derivativcs
Defercd corymstion ets:
Mutual Funds;
Fixcd iuomc witics
Equity *curities
Total
Liabilities:
Eqetgy @lmdity dqivatives
kvel 3 eaagy comodity derivativx:
Nafilal gu exchmge agmt
Forcigo curency cxchmge doivatives
Int@st Ete mp dBivativca
Total
$ 34,119 s (3r:il)$ 2,908
23t9 I,149
1,809 !,809
$ 143
$ 1,433
7914
$ 7,914
143 (r43)
(1,170)
| (32514)
$ (40300)
o43)
0,170)
7,l',t I
t9
24,104tjjg-
1,594s 13,460
7,594
$ 9303 !-:99!-
$ 41,733
l9
25274s 67,026
The following ublc dirlorsby levcl within rhe fiirvalue hiruhy thc Corupmyb awts md liabilitiesEeasurcd ild rcponed or the Balmcc Shlets as of Dccembt3l,2020 at fairvaluc on a
@uring b6is (dollm iE thouwds):
CouDup.rty
ed C{rh
CoUaEsl
Ldel I ...!4Drcmbcr3l,2020
Aart3:
Eacrgy @@dity daivstivs
Level 3 etrergy co@dity d€rivativcs:
Natural gu cxcbugc 8gtrc@!t
Forcigtr aMcy qchmge daivativcs
ht@$ Et€ srap dqivltivB
Dcfmd cory@etion Nts:
MutrEl Fbds:
Fixed iucomc wuritics 2471 2A71F4uitywitiB 6228 6228rotsr !-!{33- !-3:g- !J !-g::I2- !-:!4-LhUlld*Ensrgycomditydaiv8tivca $ $23,030 $ $(22,768) S 262
Iflcl 3 mcrEy @EDdity d6iv8tivcs:
Natunl gscxchEEgc 8g@ent 8,485 (75) 8,410trotqrsEtcmpdqivrtiva 51,765 (9,002) 42,763rotar !- !-lg- !-14!:- !-ql- Lry-
trcts dsivativc B$ts ud dqivstivc liabilitis sgaiDst ey payables ud rccivablw for cash collEtcnl hcld or plrccd with thcs wc couterpsrties.
Shcats i6 due to nctting 8lmgcmmts with ccttaio counterp&tic!. S€r Note 4 foradditionsl diwussioo ofdqivstivc octting.
cookact, thc dqivativc awt or liability is included io Level 2.
To cstablish fair valucs for int@st nte ffip drivativcs, the Corrpay ures fomrd marlet curycs for intmst ntcs for the tm of thc mps md disourts thc cash flow bek to pEsmt value usiog
a appDptiatc disount Etc. Thc disout mte is calculated by third paty brckm a@ordirg to tIc tem of the smp dedvativcs ed evalusted by the CoEpay for rcasonableness, with
considmtion giva to thc poteotial DoE-petbmce risk by the Corymy. Futur cuh flow of thc iot@st ntc mp daivativcs rc cqusl to thc f xcd iDt@st Btc in the swp @mpaEd to the
floatiog mstkct int@st utc multiplicd by thc Eotiooal mount for erch poiod.
To establisb fsir v8lue for foreigo cumcy dBivativcs, thc CoDpay ws fomrd oartst curyes for Ceadiu dollu agaios thc US dollu ud multiplie thc di&renrc betwen the locted-in pricc
ed the mltct pticc by the lotioo8l amult ofthc dqivativc. FoMtd foeign cumcy @ttet cwcs e pDvidcd by thid paty bDk6. Thc Compeyb cEdit spMd is ActoEd into rhc lockcd-
in pricc ofthe foEig! Gxch&gc contracts.
Defered co!{raetion Esets ed liabilitics EpEst fuE& hcld by th€ CoEpuy io a Rabbi 'Ilust for e cx@utive deeml plu. Thcs fuEds coDsist of actively tadcd equity ud bond fuods with
quoted pdcca io sctivc ma*ets. Thr bsle@ dislosd in the tablc above excludes cqsh ud cash cquival@ts of $0.1 million u ofDec@bcr 31,2021 md $0.5 million u ofDecmba 31,2020.
IwI 3 Folr Ytlu
For thc Datunl gs comodity cxchugc sgE@@t, thc CoEpey ups the sme I*vel 2 brck@d quotcs dcsibcd abovc; horcveq thc Compuy als estimtes the purchas ed slq volurcs
(withio @ntustusl liEits) s wll s thc rimirg of tho$ bestiors. Chogiog the timiog ofvolmc csti@tes chuge s thc timing ofpurchres md ules, imprctiug wtich brckeEd quote is usd.
Bmus thc bDt@d quotcs m v8ty sigoifmtly toE p€riod ro paiod, the mobwablc estimtr ofthc timiDg ed volme oftnorctions cu have a sig[ificet inprct on the calalated fiir
valuc. Thc Coryuy cwDtly csti@td voluffi od timbg of tErstioDs b6€d otr a most lilely wouio using historiel d8la. HistoricElly, thc timing ed voluEc of tErstiods have trot bem
highly corclatcd with m8t*ct pric6 ed Ead(ct volatility.
The followiogtablcpffitsthcquetitativciafomtiouwhichEusdtoestiutethefrirvaluesofthcLevcl3assstsedliabiliticssbovcBofDeccmbr3l,202l (dollaEiottouends):
Frh ialuc (Nd) d
NstuEl gu qch&gc
D*mb631,2021 llluaionTehoiquc UnobsablglrDut Rragc
QJTI) Int@dlydqivcd Fomdpwhuprica $2J5 -$4.08/mBTU
wightcd avcngc
cost ofga $2.96 Wcighted Av@gc
FoMrd salcs pdccs
L
3 23,645 $
Ss!)-
3 (22,r52)
crs)
(9s2)
Tohl
s 1,493
30
75
30
952
The vsluation rcthods, sigEificet itrputs ed Esltitrg hir valucs desqibed abovc rep davelopcd by the Compary's Imagemelt md e rcviercd o! at least a quartedy basis to e$uE they
prcvidc a rmonable sstimts of fairvaluc each Eportitrg period.
(dollm in thoumds):
Purchucvolm
Ssleg volues
NetuEl Gd
BxchugcAgM6t
Powd
Exchsgc
$2.38 - $9.50/mBTU
$4.51 Weighted AveEge
130,000 -310,000 mBTUs
25,000 - 310P00 E&BTUS
ToElEr crdcd Dcccnbcr 31, 2021 :
Balecc a ofJuuary l, 2021
Totsl griN or 0os) (rcalircd/wlizcd):
Iacludcd in rcgulatory asts (l )SGttI@ts
Eoding balmcc u of Dccmbd3 l, 2021 (2)
Err c!&d Dcccnb.r 31,2020;
BalmccsofJuusOr 1,2020
Toal gains or (os) (rutizcd/umlizrd}
Ircludod i! Egulatory asscts (l)
S.ttl€lMt8
Endirg balmcc r ofDrccnba3 l,2020 (2)
$$
$
(8310)
4292
(8J10)
4292
Q,976)
(43 l l)
0,r23)
s (2976) $
(4J11)
(r,123)(8Jr0) $$(8,4r0)
(l)All gains od losrcs rc ircluded in othrEgulstory ssts md liabilitis- Therc w no gails ud losss included it eithernet incomc orothcrcomprhmsive inrme during ay ofthe periods
prcutcd ia tbe tablc above.
(2)Thcrc w lo purcbasE, isseccs ortnosfm fioE othqcategoria ofay derivatives instrometrts durilg thc periods pEmtcd io the tablc above.
NOTE T6.COMMONSTOCK
Tbepaymcnt of divid@ds otr @moo stoct could be limitcd by:
. certain covcEantE applioble to pEffi rtock (wt@ outstanding) cootaincd in the CoEpmy's Rcslrted Articles of IncorpoEtioo, a metrded (creotly th@ e oo pEfred shrcs
outstaoditrg)
. cqtaiD covenuts sppliBble to the Compilyb outstaditrg long-tem debt ed comittcd linc of crcdit agEments,
. ttc hydDclstlic liccrsing rcquircments ofectiotr I 0(d) ofthe FPA (see Not€ I ), ed
. cqtainEquicmmtsudfithcOPUCapprcvsloftheAERCrcquisitiotrio20l4.TheOPUCbAERCscquisitionoderEquircsAvistaCo!p.to@itrtaitracapitalstructurcofnolcss
thatr 35 perceDt comoD equity (itrclusivc of short-tmdebt). This timitation my be cvisd upoa Equest by the Compey wirh apprcval from the OPUC.
Tbe Compay bas l0 million authoriad shes ofprcfmd stock. Tbe Compay did rot have my prcfsred stock outslandiDg as of Decembq3l,202l ud 2020.
Common Stock Iswnccs
The Compoy isued comos stock itr 2021 fortotal net poceeds of $90.0 millioo. Most ofthes issueces cmc thrcugh the Compily's sles agcDcy agEemerts uDder wtich tbe Bles agents my
offer ed sll Dew shes ofcomon stock fiom time to time. Tbe Cohpatry hs board ed rcgulatory aut[ority to issuc a Mimum of4.3 millioa sbms under these agEmmts, ofwhich 2.1
millioa rcmin unissucd 6 ofDeccDbd3l ,202l.ln202l,2.2nillion shres rere isued und6tbes agEements Esultiag in total oet prcceeds of $88.5 million.
NOTE T 7. COMMTMENTS AITD COITITINGENCIES
claim, controveEies, disput6 ed otbercontisgat utteE itvolve litigation or otbercoDtested prcecdiDgs. For all sucb mn6, the Compey iotmds to vigoDusly prtect md defend its
int€Ests ud puEue its rights. Howve4 Do asumce cm be giva 6 to the ultimte outcoEe ofuy particuld mtterbecaus litigation ed otber cotrtested prcceedings re ioh@ntly sbject to
trumrcus uDcedainties. FormdcB tbat afect Avista Corp.'s opeBtions, tbe CoraDy iDtends to sek,lo the extent appopiate, rcovery of iDcurd costs thrugh the nteoakiDg prcess.
Collc ctiec B s ryq i rtng Agrceilcrrs
Thc Compaoy's collective bargaining agEcDent with the IBEWEprcsmts apprximtely 40 permt ofall ofAvis,ta Corp.! employees. Tbe Company's largest rprsted grup, cprsenting
apprcximrely 90 pcrceat ofAvista Corp.'s bargaining unit eoployees in WshiDgton ud ldabo, weE covercd undcrathrce-yca.gEement wiich expiEd in Meh 202l.In M@h 2022, a new
four-yeucollectivc baryaining agEemmt m Mched with the IBEW. The trew agEmetrt is rchoactive to Mrch 2021 aod expircs in March 2025. The oew agrcem@tb iopact on the fitrscial
stateomts ms consistent with meag€B@t's expectations.
Boyds Fln (Statc of Washinglon D.psdwnt orNstwl Rcsourc6* Av,;s,a)
Additional lawsuits havc subsequently bea filed by private lardomm seeking pmperty damages, and holden ofinsunnce subrgation claims seeking rcover ofinsutce prceeds paid.
ofthesc matteN.
Road 1I Firc
172, on July I I,2020. The fiE, which ms designated as the 'Road ll Firc," occured in the vicinity of Avista Cory.'s Chelan-StBtford I l5kv line, rsulting in dmge to th@ overhead
tEnsmission structurcs, The fr occurd during a high wiod event ed gEwto 10,000 acrs befor bcing cootaiDed. The prperty omels Dotice ofclaim states that they r seeking daEages of
$5 million. The Compay disputes thBt it is liable forthe firc, and will vigoDusly defend itwlfio ay legal action that might be comenccd in conDection with the sme.
Iabor Da! mndslon
General
In Septemba2020, a scverc windstom occured io eastm WshiDgton ed ooftbm Idaho. The extrcm€ weathq event rcsulted iD customeroutages ed multiple sildfircs iD the rcgion.
Tbe Compuy has becomc aPre of instaoces wbw, during the @lN ofthe ston4 othevire bealtby trees ed limbs, Iocatcd in eas outside its mintmece right4f-wy, brcke underthe
Efered to as: tbe Babb Road 6rc (oeilM8ldm ad Pine City, Wchitrgtotr); the Chistms Road fiE (oedAiMy Heights, Washington); od the Mile Ma*er49 firc (neuoofao,ldaho). These
wildfrcs covcrcd, io total, apprcximtely 22,000 acrcs. The CortpaDy cmtly esti@tes apprcximately 230 rcsidential, comcrial ed otherstrcturs eer impacted. Wtb rsp@t to tbe
Christeoss Road FiE and tbe Mile Ma*er49 Firc, the Compay's investigation dctmincd tbat the prirury caus oftbe fiEs ms extEme high winds. To date, the Company has Dot fouod ey
IE additiotr to the instances id@tifcd above, thc Compey is avr of a 5.€@ fE that occurd in Colfu, Washington, which dmaged scveml rsidential smctrs. The Compdy's investigatioD
detmiDed tbat the Compmy's facilitics wr aot irvolved io the ignition ofthis fre.
The Company's investigation h6 fouod no cvidcnce ofnegligeoce with rcspect to aay of the fircs, ed the Company intends to vigorcusly def€6d .ny clai6 ford@ges that my be assefed
againsl it with Espcct to thc wildfiEs disinS out ofthc exftme wind evmt.
Babb Road Fie
O[ May 14,2021 thc Compey lemed tbar the Washingtoo Depffieot ofNatuEl Resources @NR) had compldcd its
covercd apprcximately 15,000 acEs ed destrcyed spprcximtely 220 structues. Th€E aE no rcpolts ofpmnal injury
The DNR Eport concludcd, among otherthiogs, rhat
. thc fiE Ms ignitcd vteo a bmci ofa multiiominut Pondercsa Pine hee ws brcken ofby the wind ed fcll on ao Avista Corp. distribution lioe;
. the tBe was localed apprcximately 30 f@t tom th€ center ofAvista Corp.k distribution line and appDxi@lely 20 f€et beyond Avista Corp.'s right{f-way;
. the tlee showed some evidcnce of insct dmge, damge at the top ofthe trce tom porcupires, a smll arca of scaring wberc a latenl bBnch/leader (LBL) had brcken offiD thc past,
aod sme past signs ofGall Rust disease.
Road Firc."
mintenance, inspection or vcgetation mmagemeDt pEctices.
defead itselfiD all such legal prcceedings.
Colstrip
Colstrip O|94e6 ArbilrulioL and Litigation
od Talen,atrd N opeBtedpumetto m Ovuenhip and OpentingAgEeheutdated May 6, 1981, asamended (O&OAgrcemcnt). AvisraCorp. is a l5 perceDtomerin Units 3 &4.No single
oweroms morc thao 30 pmflt of eithqgoeBting unit.
The Wrhington Clro Energy Tmnsfomtion Act (CETA) imposes deadlitresby which coal-frd rsures, such as Colstrip, must be excluded tom th€ Ete base ofWashingtoo utilities aod by
$tich electricity tom such Esurces my no losgerbe delivred to WasbiDgtoD Etail customeE. The co{mcE ofcolstrip have difrering needs forthe geomting capacity ofthes uDits.
pcrcent) is needed to move one or moE ofthe Colstrip units fom seiice orto make a der€miDation that tbe prject can no longerbe opeBted consistent with podett utilir pactice or the
rcquircments ofgovemmental aSencies havingjudsdiction. These disgEehents rc thc zubjot ofpending litigation in Montana FedeEl Dstrict Couf ir which the Westem Co-oMeN ar
plaiutiffs and Nofihwestem aDd Talcn e dcfodaDts, as wll s io the Montana Dstdct forYellostonc County, in which Talm is tbe plaintifand the Westem Co-Oqne6 aEd Northwestem ar
defendants.
Potection Act. Thcs legal prcceedings rcmin pmding.
The Company is not able to prdict the outcomer noran amount ormgc ofpotential impact in the eveot ofan outcome that is adveEe to tbe Company's intersts. HoweveE, the Company will
cotrtinue to vigoDusly defend md prctect its iDtercsts (md those ofits stakeholden) in all legal prcceediogsrelating to Colstlip.
Bunett et al. u Talen e, al.
iDvcstisation ed issued a Eport on the Babb Road Fire. The Babb Road fir
ordeath rcsulting fom the fiE.
Northwestm, and WestmoEled Rosbud MiDitrg. The plaitrtifs allege a filur to conuin coal dust io connection with thc opmtioo of Colstrip, od scck unspecifed damges. The Company
will vigorusly defcnd it$lfin the litigation, but 8t this time is uoable to prdict the oulcome, nor u mout orEnge ofpoteDtial impact in the evmt ofao outcomc thst is advcEe to the
Courpey's inteEsts.
Westmreland Mine Pemits
TWo lawits havc bwn comaccd by the Montatra EDvircnEedtal lDfo@tiotr Cf,te4 challeDgirg certair pmits relating to the opeBtion ofthe Westmorlmd Rosebud Minc, ttich prvides
coal to Colstrip. The fiEt,6led in rbe Montea District Court forRoFbud Coutrty, cballages the appDval,by the Montaa Board of EnvircDE@tal Review, of a pemit formiting *fat is
desigtratcd as thc "AM4'@a oftb€ miDe, allcgiog poccdual flaws itr tbe apprcval prccess ed sbstaDtive emB in its d$sieDt of mvirDmental impets. OD Jatuar 28,2022, tbe Montana
District Coult for Rosbud CouDty issucd m ordervrcating the AM4 pemit but defeEiDg the a[ulmmt until Ap;l 1,2022.
The secoDd pDceeding, fled in tbc Montma FedeBl Distict Couf, challetged the Ofce of Surace Mioiug Rcclmtioa and Enforment's decision apprving Westoorled's expusiot of the
mine iDto wbat is desigoatGd as "AEa f- on thc gDuadstbat it violated rhcNational Envipnmotal Prctection Act ed the Endmgwd Spccies Act. On February I1,2022, a MagistEtc Judge
iszued fndings ud recomeldcd thst apprcval decision be veated but tbat the uDulEilt be delayed for365 days too tbe date ofa foal ordcr
ability to mect its cotrtBctual coal spply obligatiors.
Natioml Pa* Snice (NPS) - Natwl ond Caltwl Dqrugc Cloia
In Mmh 2017, thc Conpany accesrd pmpsty maged by thc Natioaal Pa* Scryice (NPS)to pEvent the iminent fiilurc ofa porcrpole tbat rc $rcuoded by flood Mtcr in thc Spokoe
River Tbe Compuy volunr{ily rcported itr rctions to ttcNPS $veBl days lateE TbeBfteE, i! Meh 20t8, the NPSnotified the Compmy that it might s@k rcoyery forunspccifed costs md
(DOI)rcquested that the Company ed tbe DOJmcwdirussions Elating to tbe Mtter ln July 2021, the DOJ comunicated tbat it my *ek dmges of apprcxiMtely $2 million in connection
claiEto appDximtely $6 million.
The CoEpsy disputes thc position taken by thc DOJ with rcspst to the incident, c rll 6 the DatuE ed exEnt ofthe DOIs allegcd dmges, md will vigorusly defend itslf in aDy litigatioD
that @y dirc with rcsr@t to thc mttef, Thc Compey ed thc mJ have sgEed to eEgage in disusions to udeEtand theilEsp@tive positioos ad damiDe whethera rcslution oftb€ dispute
my be possiblc. HowcveE, the Company @Dnot pEdict the outcorc oftbe utter.
Ratdrurrq ldaho Natunl G.s lrcidcnt
claim uising out ofthe mtteE oorm amouDt orEnge ofa potcDtial loss, ifey, in the ev@t ofEuch a clair
Olher Coatlngercics
Dot have amterial impact oD its fnmci.l conditioD, rslts of opentions orcash fos.It ispossible that a chaBgc could occurin the CoopaDy's estimtes of the prbability ormount of a
liability being incumd. Sucb a cbuge, should it occu4 could be sigaifcut.
accrue ed cbarge to curent expensc idmtifi€d exposurcs rlated to €nvirnmeDtal Emediation sites based on cstimtes ofitvestigation, cleanup and monitoring costs to bc incuNd.
ruovery thrcugh the Btemking pocess, of all opcmting md capitalized costs Elated to thesc issues.
lorcrClark Fo* Rivq, the Spokee River ed the Coeurd'Al€re basin. The CoEpmy is md will contioue to be a palticipmt in thcse and my otherElevmt adjudicetion prccesses. The
Compmy will continue to scek Ecovery thrcugh thc ntcaaking prccass, ofall costs rclated to this issue.
NOTE I 8. REGT]LATORYMATTERS
Pofucr Co$, DcImls aad Recotcry Mcchanisas
Defered powqsupply costs rc Ecolded as s dsfcred charye orliability o! tbe Baloce Sheets forfirtuE prudcEce rcviewaDd Ecover orEbate thrugh rtail Etes. The porr supply cosls
deferd include certair difernccs bctren actal net pow6supply costs incurd by Avista Corp. md the @sts iDcluded in base rbil Etes. This dif[ernce in net powrsupply costspriMily
rcsults tum changes in:
. short-tem s/holeglc ma*ct prices 8nd sles atrd purcha$ volumcs,
. rhe levcl, availability sd optimiatioa of hydrcelecric genmrion,
. tbe lcvel md availability ofthml gcnemtioo (including chmges ia fuel prices),
. rctail loads, ud
o sles of srplus tEnsmision capacity.
Ir Washingtoo, thc ERM allow Avista CoIp. to pedodically incw ordccrcas clectic Bto with WUTC appoval to rcflect changes iD power$pply costs. Tbe ERM is an accouDtiog Detbod
used to mck cenain diff@ces betrcen eod powrspply costs, Det ofs/holesle sles ud sal6 of firel, ed tte mount included iD be rctail ntes forWashington customeG and dcferthes
differcnccs (over tbe $4.0 million deadband and sbaring beds) for futur urharge orrbate to custors. For202l, the CoEp&y rcognized a pr-tu expen* of$7.7 millioo undertbe ERM ir
Wmhingtoo comprd to 8 bcncft of $6.2 milliou for2020. Total tet defmd powr cosls uoderthe ERM wer a liability of $ I1.9 milliot as of D€cembq 31, 2021 od a liability of $37.9 million
s of Decembtr3l,2020. Tbese defered power@st baleces rcpEent amounts duc to custom6- PuNet to WUTC rcquircments, should the cumulative defeml balmce cxceed $30 million in
the Ebate or surchargc dirction, tbe Company mus make a fling with thc wIjTC to adjust customerBtes to eith6Etum the balaBce to customeE orrcover the balece fom customeB. As the
cumulativc rcbate balece exceeded $30 Dillion, tha Compey's 2019 filiag contained a pDpoed Ete EfuDd. The ERM prcceding was considcrcd with thc Compmy's 2019 gmeEl nte case
pmceeding md a rcfund ws apprcved ed is being EtuEed to customen over a two-yerpsiod that bego on April 1,2020. Avista Corp makes m eoual filing on, or beforc, April I ofeach year
to pDvide tbc opportuDity forthe WI,TC staffed otherinteEsted parties to rcviewthc pildence of, and audit,rhe ERM defered powercost tmsctions forthe priorcalcnduyea.
Avista Corp. has a PcAmccheism itr ldaho that allom it to modify electric ntes ot October I of each y@ with IPUC apprval. Urder the PCAmechanism, Avista Corp. defen 90 perent ofthe
differnce betwcen certaiD actual net powssupply expenss 8td the mount iocludod iD bar rtail Etes forits Idaho customeG. The October I mte adjustm@ts rcoverorrbate power costs
deferd during the pEccding July-JuDe trlve-month period. Total tet power supply costs defcrd underthe PCAmechanism wer an 6set of$ I 0.8 million as ofDecember 3 1,202 I and $2.5
million 6 ofDecember3l,2020. Dcfered powercost asscts rcpEmt mouots due tom customem md liabilities rcprcsent mounts due to customeE.
Nalool Gbs Cost D.f.mls aad R.covcty Mechanisw
the diflernce betweeo achal and estimted comodity md tnnsportation cosls for the prioryee Total Det deferd natunl ga costs wr an asset of $21.0 million as ofDecember 31, 2021 and
$1.4 million as ofDecember 31,2020. Asset baleccs rcpEsot mounts due 6om customes and liabilities rcprcseDt amounts due to customeF.
Decouplirg ond Eonings Shting Mechanisms
Corp.'s electdc and natEl gas rvmues aE adjusted s as to be based on the number of customcE it certait customerEte classes ed assumed 'homl" kilowf hour and thcm sles, Ether thau
being based on actual kilomn hourand thcm sales. The differcnce bctwccn revenues based oq the EumbfiofcustomeN ud "nomal" sales md rvenues based on actal usage is deferd and
eirhersurcharged orrcbated to customcE beginning in thc followiog yea[ Otrly rcsideDtial atrd c€ftain comercial customerclasses arc included in decoupling mechanisms.
Washington Decoupling and Eanings Sharing
h WashingtoD, thc WUTC apprcved thc Compmy's decoupling mechaoisms for electric md natuBl gas for a five-year period begitrning January I,201 5, In 2019, the WL,TC appoved an
cxtension oftbe mecheisms form additional fiyc-yeutem thDugh March 3 1,2025, with one modification itr that newcustomm added aferany test period would oot be decoupled until
included in a ftturc test pqiod.
Electric ed natuEl gas decoupling surcharge Bte adjustments to customeN ar limited to a 3 perst incras on an amual basis, witb ey rmiring surhargc balance canied foMrd fo!rcover
in a futurc period. TheE is no limit on the l€vcl ofrcbate Bte adjustmeots.
The decoupling mechanisr each includc m 8fer-tbe-fact emitgs test. At thc @d ofeach calmdu yeaq rpete electric md Datnl gas eamings calculalions r made forthe calendar yetjust
is W6hioglo!, 50 p@cnt of crcc$ cmiogs e Ebsted to @stoom thDugh sdjustmmts to decoupling suEhsrge or Ebstc b8lee6. Scc bclow for a sDmary of cuulative bslees undq the
dccoupling ud cmitrgs shsitrg Bcchmiw.
Thc CoEpey hd prcposcd to modify this cmiDgs tcst iu its 2022 g@eEl Ete ce, s that ifth. CoEpey rus rua ihao 0.5 pcrcmt higha the thc ROR authoriad by the wlITC in the mlti-ytr Btr plm, thc Compuy muld dcfcr thcs cxccss Ev@ucs ud tratr lEtum thcm to customcB.
Idaho FCA and Eanings Shaing Mechaniw
In Idabo, thc IPUC apprcvcd tbc iurplcmtatiou of FCAS for clstric ud oatun! gG tIlDEgh Mmh 31, 2025.
Oegoa Decorpling Mechanifr
In Oregou, tbe Compuy hs a dcoupling luhuim for natunl gs. Atr emiogs Bviw is onducted on u euud b*is. lo thc mnual cmings rview, ifthe Corymy eru more thau 100 basis
poitrts sbovc its dlowcd Etu or GMiDgs, onethird ofthc mings abovc thc I 00 bsis points wuld bc defmd ed latr EtuEad to astoEaE. The miEgs Eyicw is sepete fiom tbe
dmupling mebuim ed rc in place pdorto dmupliog.
Cumlotive Decocplitg otd Eamings Shaing Mechaaim Balaacu
A8 of Dca@bq 3 I , 202 I ud Dcccubar 3 I , 2020, thc Coqey had thc following cmulative baluces outstaodilg rclated to d@ouplilg ed cmings shuing mohmiw in its vuious
judsdictioDs (dollm in thoumds):
Dcc@b631, De6bd3l,2021 2020
Wrrhlqton
Dccoupling reh8lgc
Idrho
DecoupliEg (rcb8tc) smh8tgc
Pmvfuion formings shsirg Eba&
OrcgoI
Demupling mhargc (Ebste)
$
Tbec wW no amiags sbuiDg rcbatcs Bsci8tcd with WashiEgtou od Orcgor a ofDecemba3l,202l od Dccmbcr3l,2020.
r9. ST'PPLEMEMAL CASE FLOW INFORMAION
Supplcmtsl casb flow infomtion coasistcd ofthc followidg ites forthe yffi eDded Decmber 3l (dolls in thousds):
202' 2020
$13522 S 2134O
r202
(686)
(t?62)
$
$
0,450)
(685)
3,152 $
Cssh paid br irt.Elt
Cash paid for income taxes
Ca8h wived br i!@mr ts Efutrds
NOTE 20. ST]BSEQI'ENT EVENTS
Tbc Compuy has cvEluatcd its sbsquot ev6ts ud notcd !o sbsqu@t ev@ts have occured.
FERC FORII No. I (ED.12€6)
Page 122-123
92,143 I
tA76
Q2330)
9t,r 88
701
(e14)
This Page Intentionally Left Blank
Name of Respondent
Avisb Corporation
This rcport is:
(1) UI An orisinat
(2) E AResubmission
Dab ofReport
04t15t2022
Year/Period of Report
Endot2021l01.
STATEMENTS OF ACCUTIUI.ATED COTIPREHENSIVE IiICOTIE, CO]TIPREHENSIVE INCOIIE, AND HEDGING ACTMTTIES
1 . Report in columns (b),(c),(d) and (e) the amounb of accumulated other comprehensive income items, on a net-of-tiax basis, where appropriate.
2. Reportincolumns(f)and(g)heamounbofothercabgoriesofohercashflowhedges.
3. For each category of hedges that have been accounbd br as 'fair value hedges', report the accounb afiected and the related amounb in a footnoto.
4. Report data on a year-todatn basis.
1
Balance ofAccount
219 at Beginning of
Preceding Year
('to,258,0241 (1O,2s8,O24)
2
Preceding
Quarterffearb
Dab
Reclassifications
from Account 219 b
Net Income
0
3
Preceding
QuarterA/ear to
Dab Changes in
FairValue
(4,12O,140)(4,12o,1401
4 Tobl (lines 2 and 3)0 (4,120,'.t40t (4,',tz0,1401 't3r'.,517,322 130,397,182
5
Balance ofAccount
219 al End of
Preceding
QuarterA/ear
0 (14,378,164)(14,378,164)
6
Balance ofAccount
219 at Beginning of
CunentYear
0 (14,378,164)('t4,378,1641
7
Cunent
Quarterffearto
Dab
Reclassifications
from Account 219 to
Net lncome
0
8
Cunent
Quarbrffearlo
Date Changes in
Fair Value
3,339,613 3,339,613
I Total (lines 7 and 8)3,339,613 3,339,613 147,333,570 150,673,183
10
Balance ofAccount
219 at End of
Cunent
QuartezYear
0 (11,038,551)(11,038,5s1)
FERC FORM No. I (NEW06{2)
Pase 122 (axb)
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporaton
This rcportis:
(t) Zl en oiglnal
(2) ! AResubmisslon
Dab ofRepoft
04n5no22
Year/Feriod of Repoil
End ot 2021/Q4
SUiIMARY OF UTILTY PLANT AI{D ACCUTULATED PROVISIOT{S FOR DEPRECIATK)N. ATORTZATK)N Al{D DEPLETPTTI
1 UTILIWPLANT
2 ln SeMce
3 Plantin Service
(Classified)6,983,399,3A1 4,775,009,486 't487,315,761 72',t,074,107
4 Property UnderCapihl
Leases 70,132,733 l,I70,'t32,733
5 Plant Purchased orSold
6 Complebd Constudion
not Classifrod
7 Experimental Plant
Unclasslfied
8 Total (3 thru 7)7,053,532,087 4,775,009,.t86 1487,315,761 791,206,840
I Leased b Ohers
10 Held for Future Use 18,875,451 '17,420,225 190,585 1,2il,64'.1
11 ConsEuc'lion Wo* in
Pmgrsss 196,305,682 170,124,W 6,889.479 19,291,659
12 Acquisition Adjustnenb 268,032 264,O32
13 Total UtliV Plant (8 hru 12)7,268,981,252 4,982,822,287 1,494,395,825 811,763,'140
14
Accumulabd Pmvisions for
Deprccialion, Arnorlizaf on,
& Depleton
2,46,5,058,317 1,740,(x)9,100 447,762,096 277287,121
15 Net Utilily Plant (13 less
141 4,803,922,935 3222,813,187 't,046,633,729 534,476,0'19
l6
DETAILOF
ACCUMULATED
PROVISIONS FOR
DEPRECIATION,
AMORTIZATION ANO
DEPLETION
17 ln Servlce:
18 Depreciafon 2,274,836,782 1,705,515,338 447,029,979 122,291,465
19
Amortzaf on and Deplelion
of Poducing Nafural Gas
Land and Land Righb
20
Amorlization of
Underground Storage Land
and Land Rlghb
21 Amortzaton of Other Ulility
Plant '190,221,535 u,493,762 732,117 't54,99s,656
22 Tohl in SeMce ('18 hru 21)2,465,058,317 1,740,009,100 47,762,496 277,287,121
23 Leased b OOrerc
FERC FORM No. r (ED. r2{9}
Page 200{01
SU]TTARY OF UTIL]TY PLANT AND ACCUXIULATED PROVISIONS FOR DEPRECATION. AI'ORTIZATION AND DEPLETION
24 Depreciation
25 Amorlizalion and Deplelion
26 Total Leased b Ohers (24
& 25)
27 Held fur Futurs Use
28 Depreciation
29 Amortization
30 Total Held br Future Use
(28&29\
31 Abandonment of Leases
(Natural Gas)
32 Amortizalion of Plant
Acquisilion Adjustnent
33 2,465,058,317 1,740,009,100 447,762,096 277,287,121Totial Accum Prov (equals
14) (22,26,30,31,32)
FERC FORil No.1 (ED. l2€9)
Pag6 200-201
Name ofRespondent
Avista Corporaton
This l€port is:
(1) Zl An orisinat
(2) fl AResubmission
Dat€ of Report
Mnsno22
Year/Period of Report
End oft 2021lQ4
FOOTNOTE DATA
(4) Concapt Ulili$PlantlnSeruicePrcpeilyUnde0apiblLeases
Iotal of$70,132,733 relabs b ROU Asseb booked due b ASC 842
Pago 200-201
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporalion
This repoil is:
(1) Z en oiginat
(2) n AResubmission
Dab ofReport
un5no22
Year/Feriod of Report
Endot202llo/.
ELECTRIC PLANT lN SERVTCE (Account l0l,102,103 and {06)
1
2 (301) Oqanization
3 (302) Franchise and
Consenb 46,691,58r 505 90,840 46,782,926
4 (303) Miscellaneous
lntangible Plant 31,934,915 7,999,471 785,814 733,976 39,882,548
5
TOTAL lntangible Plant
(EnErTohl of lines 2,3, and
4l
78,626,496 7,999,976 785,814 824,816 86,665F74
6 2. PRODUCTION PLANT
7 A. Sbam Prcduc{on Plant
8 (310) Land and Land Rights 3,863,336 (5,753)3,857,583
(311) SEnctures and
lmpovemenb 140,7'.tg,044 562,483 70,814 (3,2791 '141,207.4U
10 (312) Boiler Plant Equipment 193,639,431 3,993,794 3,621,626 (3,6r2)194,007,987
11 (313) Engines and Engine.
Ddven Generabrs 1,080,879 (539,819)541,060
12 (314) Tudogenerabr Unib 58,189,080 1,722,060 (2,501)59,908,639
13 (315)Accessory Electic
Equipment 30,840,159 578483 10,276 (3,775)3't,404,59'l
14 (3'16) Misc. Power Plant
Equipment 17,*O,O74 (539,839)126 't7,100,361
15 (3'17) Asset Retrement
Cosb forsbam Produclion 't4,711,074 825,177 't5,536,25'l
't6
TOTALSteam Produc{ion
Plant (EnterTotal of lines 8
thru 15)
460,683,077 6,596,586 3,702,716 (13,041)463,563,906
17 B. Nudear Prcduclion Plant
't8 (320) Land and Land Righb
19 (32'l ) Shrcfrrres and
lmprovements
20 (322) Reactor Plant
Egulpment
21 (323) Turbogenerabr Unib
22 (324)Accessory Electic
Equiprent
23 (325) Misc. Power Plant
Equipment
24 (326)Asset Retirement
Cosb br Nuclear Production
FERC FORt'l No. 1 (REV. 12.05)
Page2Ol-207
ELECTRIC PLANT ll{ SERVICE (Account 101,102, 103 and 106)
25
TOTAL Nudear Produdion
Plant (EnbrTotal of lines 18
thru24)
26
C. Hydraulic Produclion
Plant
27 (330) Land and Land Rights 64,899,349 't,068,867 79,240 65,888,976
28 98,195,701 6,674,W 94,427 681,001 105,456,819(331) StuctuIes and
lmpmvernnb
29 (332) Reseruoirc, Dams, and
lnabrwafs 193,977,(X0 1,339,113 40,142 623,33s 195,899,346
30 (333) Irt abrtVheels,
Turbines, and @n€rabrs 2y,353,977 1,',155,O42 743,568 (179,6s8)234,585,793
75,374,302 6.670,131 580,676 (72,8071 81,390,9503'l (334) Accessory Elecfric
Equipment
32 (335) Misc. PowerPlant
Equipment 13,042,016 185,003 50,469 (10,837)13,165.713
33 3,649,100 (48e)3,648,611(336) Roads, Railmads, and
Bddges
g (3321 A5""1 *"t,"r.n
Cosb for Hydraulic
Produclion
35
TOTAL Hydraulic Pmdudion
Plant (EnbrTotal of lines 27
ttru 34)
683,491,485 17,092,700 1,588,522 1,040,545 700,036,208
36 D. O0rer Produc,tion Plant
37 (340) Land and Land Righb 905,167 905,167
38 't7,43941',1 22,991 95,069 (266)17,367,067(&41) Shrctures and
lmpovemenb
21,069,206 512 21,069,45539(342) Fuel Holdes,
ProducG, and Accessodes (263)
40 (343) Pdme Movers 23,507,372 (2,064,158)689 21,443,903
41 (344) Generabm 221,122,751 16,825,0s7 403,437 (t321 237,543,639
42 (345)Accessory Elechic
Equipment 22,il1451 3,159,955 30,669 (1,3r'.7)25,669,390
1,641,386 257 374 1,642,01743(346) Misc. PowerPlant
Equipment
351,683 351,6834(3471A""r,
^"t,",r*n,CosE fur OOpr Pmduclion
44.1 (348) Eneqy Sbrage
Equipment- Pmduclion
45
TOTALOherProd. Plant
(EnbrTotal of lines 37 thru
44',)
3O8,578427 17,944,614 529,175 (1,54s)325,992,321
46
TOTALPTod. Plant(Enbr
Total oflines 16,25,35, and
45)
1,452,752,%9 41,633,900 5,820A',13 1,025,959 1,489,592,435
47 3. Transmi*sion Plant
FERC FORil No.1 (REV.12{rO
Pege204-207
ELECTRIC PLANT lN SERVICE (Account 101,102, 103 and 106)
48 (350) Land and Land Righb 30,9&1,535 (966,709)68,483 30,066,309
48.'l (35't) Eneqy Sbrage
Equipment - Transmission
49 (352) Sructures and
lmprcvernenb 28,65s,332 1,609,883 1,227 6,885 30,270,873
50 (353) Sbtion Equipment 311,464,032 42,550,310 5,620,U2 (e2,840)348,300,660
5l (3t4) Towers and Fixtures 17,253,303 24,U8 233 17,278,3U
52 (355) Poles and Fixturcs 299,324,482 32,90't,678 1,7y,967 (50,861)330,440,332
53 (356) Overhead Conductors
and Devices 165,777,290 10,185,335 1,862,679 (20,319)174,079,627
il (357) Undergrcund Conduit 3,830,622 (305,937)3,524,685
55 (358) Underyrcund
Conduc{ors and Devices 3,178,il1 4,339,736 366,405 741 7,152,613
56 (359) Roads and Trails 2,153,985 4M,762 (218',)2,558,529
57 ) Asset Retirement
brTransmission Plant
(359.1
Cosb
58
TOTAL Transmission Plant
(Enbr Total of lines 48 thru
57)
862,602,122 90,743,906 9,586,120 (87,8e6)943,672,O12
59 4. Distibution Plant
60 (360) Land and Land Rights 18,139,966 (4,9't4,748)7.',171 13,232,389
61 (361) Stuctures and
lmprovemenb 34,830,606 (6,635,169)'18,098 (21,480)28,155,859
62 (362) Station Equipment 156,517,973 5,263,69'l 791,916 18,840 161,008,588
63 (363) Energy Sbrage
Equipment - Distibution 2,428,7s2 1,685 2,599,530 169,093 0
64 (364) Poles, Towers, and
Fixhires 461,243,463 374',t9,786 1,512,289 (13,s92)497,137,368
65 (365) @efiead Conducbrs
and Devices 298,797,672 20,262,886 114,ils (49,276\318,896,637
oo (366) Underground Conduit 't33,960,477 10,004,169 33,255 (1,585)143,929,806
67 (367) Undergmund
Conductors and Devices 232,245,687 19,334,055 267,202 (13,926)251,298.614
68 (368) Line Transformers 293,764,4',t2 't4.422.269 203,249 (3,013)307,980,419
59 (369) Services 190,'t88,557 11,222,444 121,631 (310)20't,289,060
70 (370) Meters 82,138,055 3,08't,141 298,687 58,884 84,979,393
71 (37'l ) lnstallations on
CusbmerPremises 3,125,624 191,506 916 3,3't8,046
72 (372) Leased Property on
Customer Premises
73 (373) Sreet Lightng and
Signal Systems 69,804,366 5,731,634 581,609 (54)74,gil,337
FERC FORI{ No. I (REv. 12.05)
Page2Ol-2Ol
ELECTRIC PLANT tN SERVICE (Account 101, 102, 103 and 't06)
74 (3241Asr", *"Or",on,
Costs br Disfribulion Plant
75
TOTAL Disribution Plant
(Enbr Tohl of linss 60 lhru
74t
,,977,185,610 115,385,349 6,il2,111 151,668 2,086,180,516
76
5.REGIO.IAL
TRANSMISSION AND
MARKETOPERATION
PI.ANT
77 (380) Land and Land Righb
78 (381) Stuctures and
lmpovernents
79 (382) Compubr Hatdware
80 (383) Compubr Sofuvare
81 (384) Communlcalion
Equipment
82
(385) Miscellaneous
Regional Transmission and
MarketOperaton Plant
(3861Ass.1 P"Or"rr-nt
CoBtB br Regional
Transmlssion and Maftot
Oper
u TOTALTransmission and
Maftet Operaton Plant Ootal
lines 77 thru 83)
85 6. General Plant
507,277 378,388 88s,66586(389) Land and Land Rights
87 (390) Stucturcs and
lrnprovemenb 10,633156 9,582,051 96,760 46,748 20,165,495
88 (391) Office FumiturB and
Equipment 1,985,065 (239,949)253,005 4il,423 1,946,534
3,428,256 33,667 55,093,85689(392) Transportalion
Equipm6nt 52,859,185 1,227,252
90 (393) Sbr€s Equipment 387,400 85,318 66 472,7U
91 (394) Tools, Shop and
Garage Equipment 6,806,217 765,051 84,s02 20,8U 7,507,620
3,099,67192(395) Laborabry Equipment 1,898,077 1,201,817 (223)
93 (396) PowerOperated
Equipment 30,983,867 55,985 783,800 440 30,256492
47,822,6il 2,9',t3,024 1,780,033 226,877 49,182,52294(397) Communicalion
Equipment
278183 14,577 1v 288,41095(398) Miscellanoous
Equipment 4,7U
96 (EnbrTotal of
e5)
SUBTOTAL
llnes 86 thru 154,161,681 17,806,130 4,230,'t36 1,161,374 168,899,049
FERC FORll No.1 (REv. r2{5)
Page2O$207
ELECTRIC PLANT lN SERVICE (Account 101, 102, 103 and 106)
97 (399) OherTangible
Propetty
98 (399.'l ) Asset Redrement
CosbforGeneral Plant
99 TOTAL General Plant (Enbr
Total oflines 96,97, and 98)15/r.161,681 17,806,130 4,230,136 1,161,374 168,899,049
100 TOTAL(Accounb 101 and
r06)4,525,328,898 273,569,261 26,964,594 3,O75,92',1 4,775,009,486
101 (102) Electic Plant
Purchased (See lnst S)
102 (Less) (102) Electic Plant
Sold (See lnsE S)
103 (103) Experimental Plant
Unclassified
1M
TOTAL Electic Plantin
Service (EnterTotal of lines
100 hru 103)
4,525,328,898 273,569,261 26,964,594 3,075,921 4,775,009,486
FERC FORil l{o. I (REV. l2{5)
Page201-207
This Page Intentionally Left Blank
Dab of ReporI
M115DO22
Year/Feriod of Report
End ot 2O21l Q4
Name of Respondent
Avisb Corporalion
This report is:
(1) Ul An orisinat
(2) E A Resubmission
ELECTRIC PLANT HELD FOR FUTURE USE (Account 105)
1 Land and Righb:
2 Distibulion Plant Land, CoeurdAlene, ldaho fin1P020 12t31D026 775,530
162,3523Disbibu6on Planl Land, Carlin Bay, ldaho 12n1DO10 12t3'.U2026
4 Distibution Plant Land, Spokane, VVashington 03n1D011 1213',18026 540,307
5 Transmission Plant Land, Noxon, Monbna 03n1D016 't21vno26 3,241,366
1,J31n026 5,072,0996Distibulion Plant Land, Cheney, Washington o5n12,021
7 Transmission Plant Land, Spokane, Washinglon 07n18014 1281n026 62,168
411,2028Transmission Plant Land, Spokane, Washington 12tO1DO11 12/31P026
Ofier Produc{ion Plant Land, Spokane,
vvashingbn 12n1nO\1 12131DO26 40,896
10
11 Transmission Plant Land, Spokane, Washingbn 01t01t20't7 1213112026 56,3't1
't2 Distibulion Plant Land, Spokane, Washington 06/01120'19 1281nO26 2,889,619
13 Steam Production Plant Land, Spokane,
\A/bshingbn 1210'U20',t5 1il31n026 3,544,725
14 Distibution Plant Land, Colville, Wbshington 06/0'u2019 12J31E026 104,527
15 Transmission Plant Land, Sandpoint ldaho 07t0112019 12fJ1nO26 486,299
2'.1 OtherProperty:
32,82422Distribution Sfucturc and lmprovementSpokane,
\ /ashington 07n12.019 12t31DO26
47 TOTAL 17,420,225
FERG FORil No.1 (ED.1246)
Page214
Name of Respondent
Avistia Corporalion
This report is:
(1) UI An orisinat
(2) E A Resubmission
Date of Report:
0/.|1512022
Year/Period of Report
Endot 202'llQ4
CONSTRUCTION WORK lN PROGRESS ' - ELECTRIC (Account 107)
1 . Report below descriplions and balances at end of year of ptojec{s in process of consEuc.tion (107).
2. Show items rclating b 'research, development, and demonstalion' projecb last, under a caption Research, Developmenl, and Demonstrating (see
Account107 of fire Unifurm System of Accounb).
3. Minorprojecb(5%oftheBalanceEndoftheYearforAccountl0Tor$1,000,000,whicheverisless)maybegrouped.
1 Cabinet Gorye Fish Passage 50,775,001
2 KF Fuel Yard Equipment Replacement 19,103,619
3 Saddle Mountain lntegration Phase 2 18,182,274
4 Substalion Rebuilds 15,997,825
5 Energy lmbalance Market 6,770,153
6 Long Lake Plant Upgrades 4,296,130
7 Colstip Capital Addilions 3,867,'.t32
I Transportation Equip 3,518,270
I Clark Fork lmplement PME Agreement 3477,378
10 LL HED Stability Enhancement 3,212,244
't1 N Lewisbn Auto Replacem€nt 2,827,298
12 New Substations 2,766,267
't3 Cabinet GoIge Unit 4 Potection & Contol Upgrade 2,199,403
14 CG HED Stration SeMce Replacement 2,150,842
t5 1,869,049HMI Contol Soffyvarc
16 Distibution Line Relocalions 1,750,656
17 Distribution - Spokane Norh & West 'I,657,940
18 Lolo0xbow 230kV Transmission Line Rebuild Prcject 1,235,798
19 SCADAb all Substations 1,120,756
20 Downbwn Network - P€rformance & Capacity 1,100,416
21 Substiation Asset Mgmt Capibl Maintenance 1,057,650
22 Minor Projecb under $1,000,000 15,768,978
23 R&D/Sfategic lnitiatives 5,419,465
43 Total 170,124,5M
FERC FORU No. 1 (ED.'t2{7)
Page 216
Name of Respondent
Avista Corporation
This Eport is:
(1) zJ An oiginat
(2) E AResubmission
Date of Report:
o411512022
Year/Period of Report
End ot 2021l Q4
ACGUTULATED PROVISION FOR DEPRECIATPN OF ELECTRTC UTILIIY PLANT (Account 108)
Sec{on A. Balancos and Changos During Year
1 Balance Beginning of Year 1,607,056,988 1,607,056,988
2 Depreciation Prcvisions fu r Year,
Charged to
3 (403) DepEciation Expense 136,5't6,432 't36,516,432
4 (403.1) Depreciation Expense forAsset
Relirement Cosb 0
5 (413) Exp. of Elec. PIt Leas. b Others
o Transpoftalion Expenses-Clearing 4,710,300 4,710,300
7 OtherClearing Accounb
I OherAccounts (Speci!, details in
botrote):
9.1
9.2
9.3
9.4
9.5
10 TOTAL Deprec. Prov brYear (Enter
Total of lines 3 hru 9)14'.t,226.732 141,226,732
't1 Net Charyes for Plant Retired:
't2 Book Cost of Plant Relired (21,97O,822)(21,970,822)
't3 Cost of Removal 2,002,u9 2,002,349
14 Salvage (Crcdit)92,640 92,ilo
15 TOTAL Net Chqs. tor Plant Ret (Enter
Total of lines 12 hru 14)(19,87s,833)(19,875,833)
16 Oher Debit or Cr. lbms (Describe,
details in foohob):
17.1 Deprecialion ofiset for non-recoverable
plant for Boulder Park (112,28O)(112,28O)
'17.2 AMUMDM Debnal (1,171,2921 (1,171,2921
'17.3 Difierence of DJ 105 Accrual fiom 2020
to2021 (51,870)(51,870)
17.4 AFUDC Reg Asset Reversal in 2021 4,944,025 4,944,025
17.5 ARO Deprecialion 805,682 805,682
17.6 Powerplan tansfer amounb among
difierent plant accounb (2,379,838)(2,379,838)
17.7 Change in RemovalWork in Progress (6,753,880)(6,753,880)
FERC FORM No.1 (REv. r2{5)
Page 219
ACCUT ULATED PROVISION FOR DEPRECATTON OF ELECTRIC UTILIY PLANT (Account 108)
17.8 @nerd PlantCommon Allocabd Depr
Exp (18,173,096)(18,173,096)
18
Book Cost or Asset Relirement Costs
Retircd 0
19 Balance End ofYear(EnbrTotals of
lines '1, 10, 15, 16, and 18)1,705,515,338 1,705,515,338
Secdon B. Balances at End ofYearAccording to Functional Classificafion
20 Sbam Produclion 362,591,380 362,591,380
21 Nuclear Produdion
22 Hydraulic Produclion€onvenlional 173,246,476 173,246,476
23 Hydraulic Produclion-Pumped Sbrage
24 Other Prcduction 157,241,665 157,241,665
245,90',t,49425Transmission 249,901,494
26 688,522,138 688,522,138Distibution
27 Regional Transmission and Market
Operation
28 @neral 74,O',t2,185 74,012,185
29 TOTAL (Enter Total of lines 20 hru 28)1,705,515,338 1 ,705,515,338
FERG FORil No. I (REV. 12{15)
Page 219
Name ofRespondent
Avish Coryoralion
This report is:
(1) Zl An oiginal
(2) n A Resubmission
Dab of Report
0/,|15t2022
Year/Period of Report
End ot 2021l Q4
INVESTUENTS lN SUBSIDIARY COXIPANIES (Account 123.1)
1 256,138,971lnvestrnent in Avista
Capibl 0'U01t1997 256,138,971
2 Avista Capital - Equity
in Eamings (1s5,335,303)16,445,4't8 (138,68e,885)
3 lnvestnent in AERC oTnlPo14 89,816,38089,816,380
4 AERC - Equity in
Eamings 16,790,283 6,909,964 5,000,000 '18,700,247
42 Total CostofAccount
123.1 $Total 207A1O,331 23,555,382 5,000,000 225,965,713 0
FERC FORM No. I (ED. l2{9)
Page221-225
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporalion
This report is:
(11ZI en o6inat
e) ! AResubmission
Dab of Report:
04n5n022
Year/Period of Report
End of 2021lQ4
MATERALS AND SUPPLIES
1 Fuel Sbck (Account 151)4,088,628 4,388,454 CI
(1)
2 Fuel Sbck Expenses Undistibubd
(Account 152)
3 Residuals and Eltbac&d Producls (Account
153)
4 Plant Mabrials and Operaling Supplies
(Accannt 13t)
5 Assigned b - Constudion (Eslimabd)36,162,860 43,599,763 (1)
tlt
6 Asslgnod b - Op€ratons and Maintenance
7 Pmduclion Plant (Estimated)3,661,588 4,379,679 (1)
ls)
I Transmission Plant (Estimabd)170,727 2il,532 (1)
o
9 Distibution Plant (Estmabd)727,662 611259 (1)
ld
10 Regional Transmission and Market
Operation Plant (Estmated)
11 Assigned b - Oher(prcMde debils in
tuohob)11,131,219 11,432,175 (1), (2)
l[
12 TOTALAccount 154 (EnbrTotal oflines 5
thru 1'l)51,8tt,056 60,277,408
13 Ivbrfi andise (Account I 55)0
14 Oher Maledals and Supplies (Account 156)0
t5 Nudear Materials Held br Sale (Account
157) (Not applic b Gas Utl)0
'16 Sbrcs Expense Undistibubd (Account
163)0
17
't8
't9
20 TOTAL Materials and Supplies 55,942,684 64,665,862
FERG FORil 1{o. I (REV. t2{t5)
Page227
Name of Respondent
Avisb Corporalion
This report is:
(t) El en oiginat
(2) ! A Resubmission
Date of Repofi:
Mt15t2022
Year/Period of Report
Endot202ll04
FOOTNOTE DATA
@) Concept FuelSbckDepaftnenbusingMabrial
@) Concept PlanUvlaterialsAndOperalingSuppliesconstruclionDepartnenbUsingMabrial
l'l ) Electic (2) Natural Gas
{c) Concept PlantMabrialsAndOperatingSuppliesProductionPlanOeparfnenbUsingMatedal
11) Elecbic (2) Natrral Gas
GD Concept PlantMatedalsAndOperatingSuppliesTransmissionPlantDeparlmenbUsingMaterial
ll) Elecric (2) Natural Gas
{g) Concept PlantMaterialsAndOperatingSuppliesDistibutionPlanOepartnenbUsingMaterial
:1) Electic (2) Natunal Gas
(8 Concept PlantMabrialsAndOperatingSuppliesOfierDeparfnenbUsingMaterial
'1) Elecbic (2) Natural Gas
FERC
Pago227
Name of Respondent
Avisb Corporation
This report is:
(1) UI An oisinat
(2) E AResubmission
Dab of Report:
04n512022
Year/Period of Report
Endof2021l Q4
Transmlsslon Service and Generatlon lnterconnectlon Study Cosb
,|
20 Total
21 Generatlon Studias
22 Gordon Butte Pmjec{#50 9,230 186200
't86200 76,515 18621023Aurora Solar Poject #59 79,333
24 Rauesnake llWnd Proj #62 120,U4 186200 1't9,949 186210
25 Post Falls HED Project t63 83,094 186200
26 KeUe Falls Upgrade Proj #66 6',t,211 186200
27 Old Milwaukee Solar Proj #67 u,448 't86200
28 CleanraterWnd ll Prcj 168 7,U9 186200
29 CleanraterWnd lll Proj #69 7,809 186200
30 EnerNOC Bat Sbrage Poj #70 6,611 186200
31 Geronimo Solar Project #71 16,067 186200
32 Sprague Solar Project #73 13,130 't86200
33 Royal City Solar Project #76 4,396 186200
't86200 42A65 186210uElf ll Solar Project#79 53,670
35 Elf I Solar Projec{ #80 39,855 't86200 30,972 186210
36 3,767 1 86200Ralston Solar Project rrS1
37 HaymakerWind Pnoj #82 4,353 't86200
18620038Martinsdale Wind Proj #83 3,290
39 Rainier Solar Prcject#85 u0 186200
32,353 't8621040Acadia Solar Project #84 43,907 186200
4',!Jane Wind 2 Prol #96 1,7',tT 186200
42 Jane Wind Proj #95 1,620 186200
43 Lolo Solar Projec{#97 57,962 186200
44 Wahatis Solar Project #99 4,494 186200
45 Stingbwn Solar Project #1 00 5,673 186200
46 Hanington Solar Prcject #103 2,913 186200
47 Colville Solar Project#105 1,849 186200
48 Latah Wnd Pmject#104 2,231 186200
49 Big Sky Connectcr Line Project 2,130 186200
50 Broadview M Pmject#107 2,391 186200
FERC FORilI No. { (NEW.03.{t7)
Page 231
Transmbslon Sorvice and Generation lntsrconnection Study Gosb
5t Ursus Wind Project #'l 08 2,324 186200
52 Rahdrum CT #109 8,308 186200
53 Cloudwalker Wnd&Solar Q110 1,756 186200
54 1,760 186200Daydreamer Solar QI12
55 SweetApple SolarQ111 't,642 186200
56 C,odon Butle Souh Wnd Q116 2,79',1 186200
57 CS PVQ113 939 186200
58 CS Wnd 2 Q115 619 185200
59 744 186200CS Wnd 1 Q114
60 Triple Oak Connecbr Line 1,775 186200
61 3,007Silventike Storage 186200
62 Norlh Plains Connecbr Line 775 186200
63 Ursiane Wind #118 497 186200
il Saddle ttitWind Unsuspend Q46 373 186200
65 Geronimo Solar P'o4ed #72 41,350 186200 41,350 186210
39 !!J744,346Total &1343,604
40 Grand Total 744,U6 343,604
FERC FORIi No. I (NEW.03{17)
Page231
Name ofRespondent
Avista Corporalion
This rsport is:
(l) Z An oiginal
@) E AResubmission
Dab ofRepore
04n512022
Year/Period of Repod
Endot202llo,
FOOTNOTE DATA
G) Conoept Studycosbln(rlred
fotal liE b date costs
{E) Concept StrdyCosbReimbursemenb
Iotal lifu to dab reimburs€ments
Page 231
This Page Intentionally Left Blank
Name ol Respondent
AMsta Corporalion
This report is:
(1) Ul An originat
(2) n AResubmission
Data of Repore
o4n5no22
Year/Period of Report
Endot 202ll Q4
,|
ia
WA Excess Nat Gas Line Extension
Allowance
8,597,671 0 407 2,'.tu,643 6,463,028
2 Reg Asset Post Ret Liabilility 202,321,377 6,863,397 228 37,813,'.!41 't71,371,633
3 Regulabry Asset FAS 109 Utility
Plant
93,708,282 1,785,604 283 1,588,902 93,904,984
4 Regulabry Asset FAS 109 DSIT
Non Plant 2,U4,905 2,594,946 283 2,592,721 2,U7,130
5
lrl
Regulatrcry Asset Lake CDA
Settement-Varies
40,u2,767 0 407 1,116,805 38.925,962
6
&)
Reg Asseb-Decoupling Surcharyes
- 2 years
10,093,'t17 't6,072,572 456,495 15,285,711 10.879,978
7 Reg Asset - ColsEip 7.891,134 4,U4,304 407 1,942,176 10,793,262
8
l!)
Regulabry Asset Commodity IVITM
ST&LT
7,794,852 40F79,053 244,175 32,888,608 15,385,297
0 2,037,861I
JD
Regulabry Asset FAS 143 Asset
Relirement Obligation
't,916,300 121,561
394,35'l 887,00810Regulatory Asset Wo*ers Comp
o
1 ,017,959 263,400 242
374,462,938 199,753,782't'l lnterest Rab Swap Asset
o 214,851,166 359,365,554 Vadous
12 Various 1,532,733 3,974,177DSMAsset
i!)3,813,813 1,693,097
13 283,410 70,968 3,840,019Debned ITC
(l
3,910,987 0
36,007,66414Regulabry Asset MDM System
Isl 26,378,924 12,510,989 407,419 2,882,249
'ts
.l!)
Regulabry Asset BPA Residenlial
Exchange
1,484,961 1,441,496 407 1,786,380 1,140,O77
'l,092,857't6 Regulalory Asset FISERV
le)2,720,100 0 407,4',t9 1,627,243
17 52,370,433 Various 80,968,'t79 55,034,683
ld
Regulabry Asset AFUDC (PlSWlP)
& Equity DFIT
83,632429
18 Regulatory Asset lD PCA Defunal 2,il7,168 't4,4't9A13 557,419 6,191,599 10,774,982
't9 Existing Metes/ERTS Retirement
tel
Def
25,913,958 89't,495 108,407 5,389,928 21,415,525
OTHER REGULATORY ASSETS (Account 182.3)
FERC FORIi No.1 (REv.02{14)
Page232
FERC FORil No. I (REV.02{14)
OTHER REGUI-ATORY ASSETS (Account 182.3)
Page232
1.500.00020
lI)
Regulabry Asset Colsbip
Community Fund
1,500,000
21 Regulabry Asset COVID-I 9
Td 2,859,%7 7,132,376 186,407 8,011,896 1,98OA27
22 Regulabry Asset Energy lmbalance
Malket
194,925 s74493 407 53,629 715,789
23 Regulabry Asset Oregon CAT Tax
1!)829,587 93,982 407,4',19 24,949 898,620
24
19
Regulatory Asset- Wldfi re
Resiliency
1,006,452 3,376,998 407 4,383,450
1,'t08,93525
.(9
Defunal torCS2 & Colstip (O&M,
Excess Depr)
4,7'.t1,925 407 710,974 5,109,886
131,806,59'l 't3't,806,59126
l,
Regulabry Asset Tax Basis Flow
through
0 685,595 685,59527Tax Rebrm Defenal
0
61,923 60,168 407,419 69,450 52,6412AOther Regulabry Asseb
lA
M TOTAL 717,281,il3 695,421,438 579,540,'173 833,1 62,908
Name ofRespondent
Avista Corporalion
This report is:
(1) ZI An oisinat
(2) E AResubmission
Dab ofReport
o4n5no22
Year/Period of Repoil
End ot 2021l Q4
FOOTNOTE DATA
Ia) Concept DescriptionAndPurposeOotherRegulatoryAssets
Residential Schedule '101 custcmers who receive a nafural gas line extension as parl of conversion to nafural gas from anoher fuel source. Amortization fur
a period of 3 years on the excess allowance exceeding the cost ofthe line extension.
(b) Concept DescriptionAndPurposeO@therRegulabryAsseb
Recognilion oflhe overfunded and underfunded statJs ofa defined benefit post retirement plan based on ASC 7'15 for financial reporling.
G) Concept DescriptionAndPurposeOotherRegulatoryAsseb
Defuned tax flow throuqh balance on utilitv plant Amortization occurs over book lib of resoective utilitv olant asseb.
IgD Concept Descri ptionAndPurposeOOherRegulatcryAsseb
WA Docket UE-080416 &amp: lD OderAVU-E{8{1. Arnortization hru 2059.
{q) Concept Descri ptionAndPurposeOrc(herFlegulabryAsseb
Decoupling revenue deferrals are recognized during the period they occur, subject to cerlain limit/ations. Revenue is expected to be collected within 24
months of the dehnal.
10 Concept DescdplionAndPurposeO0herRegulabryAssets
ForWashingbn ElecEic, amortization pefiod is 33.75 years as per Order 09, dockets UE190334, U9190335, UE-190222 (Consolidated). For ldaho Elecfic,
amortization is for 34.75 years as per Order 34276, AVU-E-18{3. Amoffzalion ends in 2054 for both jurisdictions.
Id Concept Descri ptionAndPurposeO0herRegulabryAssets
Washinqbn DockeH UE-O02066 and ldaho Orde# 28648
(h ) Concept DescriptionAndPurposeoiCtherRegulabryAsseb
Regulatory Asseb related to debned ARO expenses for Ketfle Falls and Coyote Springs thermal planb. The expenses will not be collected from Customers
unlil acfual work is performed.
10 Concept DescriptionAndPurposeOphefiegulabryAsseb
Quartedy adiusbnenb to workers comp reserve br cunent unpaid claims.
O Concept DescriptionAndPurposeOfotherRegulabryAssets
Setfed swaps arc amortized overthe lifu of the associaEd debt
I\) Concept Descri ptionAndPurposeO@therRegulatoryAsseb
Amortization period varies depending on liming of bansactions.
(J Concept DescriptionAndPurposeOOherRegulatcryAsseb
Amortization Deriod varies deoendino on underlvino tansactions.
(m) Concept DescriptionAndPurposeO06erRegulatoryAsseb
Washingbn Docke#s UE-180418, UG-180419
In) Concept DescriptionAndPurposeooherRegulaloryAssets
Avista is a parlicipant in the Residential Exchange Program with Bonneville PowerAdminishation. Customers served under Schedules '1, 12,22,32 and 48
are given a rate adjustnent based on Schedule 59 for Washinqton and ldaho. Amortization is based on customer usaqe.
Iq) Concept DescriptionAndPurposeOOherRegulabryAssets
ldaho Ode# 33494, Docket Nos. AVU-E-16{1 and SliDulation and Settement Docket# AVU-E-19{4
Id Concept Descri ptionAndPurposeOohefiegulatcryAsseb
Defening he difierence between FERC formula and Shte approved AFUDC rates ftom 2010 to prcsent
!q) Concept Descri ptionAndPurposeOOtherRegulatrrryAssets
Washinston Docket# UE-002066 and ldaho Orde# 28&18
{Q ConcepI DescriptionAndPurposeOolherRegulatoryAsseb
6/,4Order09 in Dockeb UE-|903Y,UE-'190222. Defurral of customer portion fortutr.rre rate recovery. The funds are set aside to help ttre Colstip mmmunity
tsansition away from economic activity related b coal-fired generation.
(s) Concept DescriptionAndPurposeO0therRegulatoryAsseb
Deferal ofCOVlD-1g cosb as per ldaho PUC Order No. 34718, Oregon PUC Order No. 20401, Docket UM 2069 and WA UTC Order No. 01, Dockets UE-
200407 and UG200408.
(t) Concept: Descri ptionAndPurposeOO(herRegulatoryAsseb
daho PUC Order No. 34606. Deferral of costs related to Avista's enW in the Enerqy lmbalance Market in Ma'rA 2022.
{g) Concept DescriptionAndPurposeOfOhefiegulabryAsseb
Oregon PUC Oder No. 20-398, Docket UIti-2042.
p) Concept DesoiptionAndPurposeO0herRegulabryAsseb
@) Concept DescriptionAndPurposeo0therRegulabryAsseb
Ix) Concept DescdplionAnd PurposeO@hefiegulatoryAsseb
exDenses as per ldaho PUC ffier 34883 and WA Dockeb UE-200900. UG200901. and UE-200894.
lVA Order 01, Dockee UE-200895 and UG-200E96, ID CaseNos. AVU-E-20-12 and AVU4-20{7 tuerNo. 34906, and OR DockedUM21240fier*21-l3l -
Accounting meftod change for federal income tax expense associabd with Industy Director Direstive No. 5 mixed service cosb for mebn.
(y) Concept DescriplionAndPurposeootherRegulatoryAsseb
after 1 amorlizalion of 2019 Tax on
G) Concept DescriptionAndPurposeorcft erRegulatoryAssets
)ebned Regulabry Fees of $26,308 - Oregon Docket No. UG 4ls/Advice No. 21{6€. Amortization of amounb debned previously in Order No. 20-254 in
JG 395.
No, I
Page232
Name ofRespondent
Avista Corporalion
This report is:
(1) UI An oisinat
(2) E AResubmission
Year/Period of Report
Endof.2021lQ4
Dab ofReport
o4t15no22
1 Reg Asset- Battery Sbrage 0 3,M8,745 3,U8,745
2 Colstip Common Facility 3,466,641 3,466,641
3 Plant Alloc of Clearing Joumal 3,964,981 4.153.244 8,118,225
4 Reg Asset- ERM 0 7,929,925 7,929,925
5 Gas Supply Transactions 517,205 15,686 532,891
b WAREC Deturral 394,831 557 394,831 0
7 Reg Asset- Decoupling Debrled 15,376,953 VAR 1,201,997 14,174,956
8 Reg Asset - COVID 19 Detunal 5,305,694 6,304,500 11,610,194
9 Nez Perce Setflement 't19,125 VAR 5,188 113,937
10 Union Conhact Nego 't't,703 110,016 121,719
11 Misc. Debrcd Debib <$100,000 896,248 VAR 231,787 664,461
't2 ERM, DSM & BPATarifiRiders
Expense 181,230 18'1,230
13 'l'imber Harvest (226,818)253 (226,818)0
47 Miscellaneous Work in Prcgress 0 0
48 Defuned Regulatoy Comm.
Expenses (See pages 350 - 351 )0
49 TOTAL 29,826.563 50,762,924
FERC FORM No. I (ED. 12{'l)
If,ISCELLANEOI S DEFFERED DEBITS (Account 186)
Page 233
Narrof Respodent
Aviota Colporaton
Thlsrcpodls:
(t) El An oigrnat
(2) E ARosubrnlssion
Dab ofRepot
0/.t15tr202,2
Yoar/Fqlod of Repoil
End ot A)21lQ,{
F@TNOTEDATA
Is) Concept DoscrlptonOlMecelansougDeEredDebib
h a surycase accorrrtwfttmlltbb o{hcrdcbit muats ltis srpdit arotmt bar bce,o abe&hd
'and reol$$iffod it a acoormt 253 rs of I 2BVN2\fris enormt
r?3U02O,rtbclt@vas
ffG ceoountficG
Prgc23ll
Name ofRespondent
Avista Coryoralion
This rcpoills:
(1) UI An orisinat
(2) E AResubmission
Dabof Report
04n5no22
Year/Fedod ofRepolt
Erdot2021lQ4.
ACGUIULAIED DEFERRED ll{CO}lE TAIES (Accourt 190)
I Electic
2 Electic 102475,057 115:t79928
7 O|her
I TOTAL Elocfric (Enbr Total of llnes 2 hru 7)102A75,097 1't5,179,92e
I Gas
10 Cias 21,374,121 30295,536
15 O0ler
16 TOTALC'aS (EnbrTotal of lines 10 t!ru 15)21,374,121 30295,536
17.1 TI
O&er 92,8798r8 fi0,887,110
17 Oher(Spedfy)
18 TOTAL (Acct 190) (total of lines 8, 16 and 17)216:128,sfi 256,362,574
FERC FORI iro. r GD. r2{8}7g
1{oies
Name ofRespondent
Avisb Corporafon
This eportis:
(t) gl An oislnat
p) f1 AResubmlsslon
Dabof Report
MtlWO22
Year/Falod of Report
End oll 2021/Q4
FOOTNOTE DATA
Ia) Conoept D6.rlpfionofAmrrulabdDebredlncomeTax
Pmslon l{edcal. and SERP
Federal lrroms Tex Canybmgdg
StablrcofiETil Carrybnvads
Dedvalive lnstuments
Corpeneafon and Payoll
Plant Excesa D&rsd Grces Up
Othor Cdrrmn D*n6d Tu Ass&
40,617.ffi0
19,8211;fi18
18,379,565
E,qB,3fit
6,588,3816,*2,W.
1,U24,13,,,
110,887,'t't0
Erd. Bahnce
16,@,559
r0,9n,946
7,695,,()8
Tc'd s2,879318
B€9. Babnca
gt,7/9,(E8
11,857,126
8.06S,0n
1,865,144
FORililO.t (ED.
Page 23tl
Name of Respondent
Avish Corporalion
This rsport is:
(t) [l an oiginat
(2) n AResubmission
Dab ofReport
04t't5f2022
Year/Period of Report
Endot 2O21l Q4
CAPITAL STOCKS (Account 201 and 204)
1 Common Sbck (Account 201 )
2 No ParValue 200,000,000 71,497,523 't,341,O11,707
3 Restic-ted Shares
1',\Total 200,000,000 71,497,523 1,U1,O11,707
12 Prefened Sbck (Account 204)
13 Cumulative 10,000,000
16 Total 't0,000,000 0
1 Capihl Sbck (Accounts 201 and
2(N) - Data Conve6ion
2
3
4
5 Total
FERC FORM NO.1 (ED.124r)
Page 250.251
CAPITAL ST(EKS (Account20l and 20tl)
1
2
3 96,127 3,598,034
11
12
13
16
,|
2
3
4
5
FERC FORil NO. I (ED. r2€l)
Page 250-251
Name ofRespondent
Avista Corporalion
This rEport is:
(t) Z an Giginat
@) ! AResubmission
Dab ofReport
202244-15
Year/Period of Repoft
End of 2021l Q4
OhorPald{n Capltrl
1 Donatons Received ftom Sbckholdes (Account 208)
2 Beginning Balance Amount
3 lncreases (Decreases) fiom Sales of Donalions Received from Sbd<holders
4 Ending Balanca Amount
5 Roducton in Par orstabd Value of Capibl Sbck (Account 209)
6 Beginning Balance Arnount
7 lncreases (Decreases) Due b Reduc{ons ln ParorStabd Value of Capital Sbd<
I Endlng Balanco Amount
I @in or Resale or Cancellalion of Roacquircd Capital Sbck (Account 210)
'10 Beginning Balanco Amount
11 lncreases (Decreases) fiom C'ain or Resale or Cancellation of Reacquired Capital Sbck
12 Ending Balance Amount
13 Miscellaneous Paid-ln Capibl (Account 211 )
14 Beginning Balance Amount (10,696,711)
15 lncreases (Decreases) Due b Miscellaneous Paid-ln Capital
16 Ending Balance Amount (10,696,711)
17 Histodcal Data - Oher Paid in Capital
l8 Beginning Balanco Arnount
19 lncreases (Decoases) in ffrer Paid-ln Capital
20 Ending BalanceAmount 0
40 Tohl (10,696,711)
FERC FORil ilo. I (ED. 12€7)
Page 253
Narne ofRespondent
Avish Corporation
This rsport is:
(1) Zl An oisinat
(2) E AResubmission
Dab ofReport
04t15t2022
Year/Period of Repoil
Endot 2021l Q4
CAPIIAL STOCK EXPEI{SE (Account 2lt[)
1 Common Stock - no par (49,837,072)
22 TOTAL (49,837,072\
FERC FORil ilo. r (ED.12{7}
Page 28lb
Name of Respondent
Avista Coporation
This report is:
(1) ql An oisinat
(2) E AResubmission
Dat6 of Report
Mt15D022
Year/Psriod of Report
Endot202llQ!.
LONG-TERil DEBT (Account A21, 222,223 and A21l
1 Bonds (Account22l)
2 FMBS.SERIES A. 7.53% DUE
05,O512023 22133r'.5,500,000 42,712
3 FMBS.SERIES 4.7.54% DUE
5fr512023 221335 1,000,000 7,766
4 FMBS - SERIES A- 7.18% OUE
&t{1no23 221336 7,000,000 54,364
5 FMBS . SERIES C .6.37% DUE
o6n8no2a 221300 25,000,000 158,304
6 FMBS - 6.25% DUE 12{tA5 221400 150,000,000 1,812,935 367,500
7 FMBS - 5.70olo DUE 07{1-2037 221420 150,000,000 4,702,3U 222,O00
8 5.125% SERTES DUE 0441-
2022 221480 250,000,000 2,2U,788 575,000
I COLSTRIP 20'l0A PCRBs DUE
2032 221350 66,700,000
'10 CO{-STRIP 2010B PCRBS DUE
203/22'.t360 17,000,000
11 5.55olo SERIES DUE 12-20-
20/,O 22'lilO 35,000,000 258,8U
12 4.4570 SERTES OUE 12-14-
2fl41 221560 85,000,000 692,833
t3 4.23% SERTES DUE 11-29-
2047 221580 80,000,000 730,832
14 4.'t 1 % SERTES DUE 12-1-2U4 22161O 60,000.000 428,205
15 4.37% SERTES DUE 12-1-204s 221620 100,000,000 590,761
16 3.54% SERIES DUE 2051 221630 175,000,000 1,042,569
17 3.91 % SERTES DUE 12-1 -2047 2216/}0 90,000,000 552,539
18 4.350/" SERTES DUE 6-1-2048 221650 375,000,000 4,246,M8 378,750
19 3.43% SERTES DUE 12-1 -2049 221660 180,000,000 r,108,340
20 3.07% SERTES DUE 9.1-2050 22'.t670 165,000,000 1,074,990
21 2.90% SERTES DUE 10/012051 221680 140,000,000 1,051,805
22 Subbtal 2,157,200,000 20,8/.1,329 0 I,413,250
23 Reacquired Bonds (Account
222)
24 COLSTRIP 2010A PCRBs DUE
2032 221350 66,700,000
25 COLSTRIP 20108 PCRBs DUE
203/.2213dJ 17,000,000
26 Subbbl 83,700,000
FERC FORi, ilo. 1 (ED. 12€6)
Pag6 256-257
LOi{GTERH DEBT (Account 221,222,223 and221l
27 Advances from Associabd
Companies (Accown223l
28 ADVANCE ASSOCIATED-
AVISTACAPIAL ll (IoPRS)22301'.\5r.547,000 1,296,086
29 51,547,000 1,296,086Subbhl
30 Oher Long Term Debt (Account
2241
31
32
33
v Subbtal
33 TOTAL 2,292,447,000
FERC FORM No.1 (ED. 12€6)
Page 256-257
LONG.TERTi DEBT (Account 221,222,223 and221l
'l
2 05/06/1993 05n5no23 0506/1993 0510512023 5,500,000 414,150
3 05/07/1993 05n5no23 05/07/1993 1,000,000o5n5P023 75,400
4 0u1u1993 o8n1no23 o8l't2t1993 ou11t2023 7,000,000 502,600
5 06/19/1998 06119t2028 06/19/1998 06119no28 25,000,000 1,592,500
6 11117DO05 12tO1nO35 fin712005 12i01n035 't50,000,000 9,375,000
7 12115t200,i 0710112037 'l2J15DOO6 07n1DO37 150,000,000 8,550,000
8 09122n009 041012022 0sr22P009 ufr1t2022 250,000,000 12,812,500
o 1ill5nO10 10to1no32 12h5nO10 10n1,2032 66,700,000 85,106
10 1?,152.010 03nlno3/.12115D010 03n1r203r'.17,000,000 21,691
11 12t20t20'to 12n0DUg 12t20D010 't2f2012040 35,000,000 1,942,500
12 12114DO11 't21142041 1?,14t2011 1211412041 85,000,000 3,782,500
13 11130t2012 11t29t20/.7 11B,0P.012 1',129t2047 80,000,000 3,384,000
14 12i18nO14 12lO1DO44 1Z1gnofi 12i012044 60,000,000 2,466,000
't5 1211612015 12fr'.V2045 1?j16/2015 12i0112045 100,000,000 4,370,000
16 12115nO16 1AO1n0s1 12t15DO16 12n1P051 175,000,000 6,195,000
17 't211412017 12n1PO47 1Tt4r20',t7 12to',U2047 90,000,000 3,519,000
18 o5n2no18 o6n1DO48 o5D2nO18 o6n120/.8 375,000,000 16,312,500
t9 11D6no19 12tO1nO49 fin6r2019 121l',tP049 't80,000,000 6,174,000
20 0913012020 091302050 0913012020 0980/2050 165,000,000 5,065,500
21 09128t2021 10to1no51 o9D812021 1UO1./2051 140,000,000 693,s83
22 2,157,200,000 87,333,530
23
24 12115t2010 10n1PO32 1U1512010 10to1Do32 66,700,000 85,106
25 12t1512010 $n1nou 't2115t2010 03n1t2034 17,000,000 21,691
26 83,700,000 106,797
27
28 06/03/1997 o6to1t2037 06/03/1997 06t0'U2037 51,547,000 420,879
29 51.547,000 420,879
30
31
32
33
LONG-TERU DEBT (Account 22'1, 222, 223 and 2211
u 0
2,125,M7,000 87,861,20633
FERC FORil No. I (ED. 12€6)
Page 256-257
Name of Respondent
Avista Coporalion
This rsponis:
(1) gl An oiginat
(2) E AResubmission
Dab ofReport
04t15no22
Year/Pedod ofReport
End ot 2021/Q6
RECOIICILIATK,I{ OF REPORTED NET I]{GO[iE wlTH TAXABLE It{COt{E FOR FEDERAL INCOIUIE TAXES
1 Net lncome turlhe Year (Page 117)147,333,570
2 Reconciling lbms br the Year
3
4 Taxable lncome Not Reporbd on Books
5 Contibutons in Aid ofConstuc{ion 12,275,803
I Dedudions Recoded on Books Not Deducied br Refum
10 Book Depecialion 24640/.,U4
11 Federal lncome Tax Expense 4,716,706
12 Stab lncorne Tax Ereense 291,365
13 Subsidiary Ovefteads 2,252,926
14 Other 65,355,817
14 lncone Recorded on Books Not lncluded in Retrm
15 Subsidiary Eamings 23,555,382
t6 Oher 4,289,414
,9 Doduclions on Retum Not Charged Against Book lncome
20 Tax Depr€dalion 2',t8,913,627
21 Plant Basls Adjustnenb 108,612,988
22 OOrcr 123,939,'t70
27 Foderal Tax Net ln@me (679,550)
28 Shdy Computaton ofTax:
29 Foderal Tax at 21 %(142,706)
30 PriorYearTrue Ups (157,137)
31 Cusbmerrcfunds rclabd b prioryeas at35%(481,833)
32 Total F6d6ral CunentTax Expense r/81,676)
FERC FORil NO.1 (ED.12€6)
Page 261
This Page Intentionally Left Blank
Name ofRespondent
Avista Coporalion
This report is:
(1) Ul An orisinat
(2) D AResubmission
Date of ReporL
un5no22
Year/Period of Report
Endot202llQ4.
TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR
1 lncome Tax 2014 Federal Tax 2014 0
2 lncome Tax 2015 Federal Tax 2015 0
3 lncome Tax 2017 Federal Tax 2017 0
4 lncome Tax 2018 Fedoral Tax 2018 0
5 lncome Tax 2019 Federal Tax 2019 0
6 lncome Tax 2020 Federal Tax 2020 0
7 lncome Tax 202'l Federal Tax 2021
8 Subbtal Foderal Tax 0 0
9 Payroll Taxes 2020 UnemploymentTax WA 2020 (235,053)
10 Payroll Taxes 2021 UnemploymentTax WA 2021
11 Sublotal Unemploym€nt
Tax (235,053)0
12 Property Tax 2020 Pope.ty Tax WA 2020 18,089,813
13 Property Tax 2021 Property Tax WA 2021,
't4 PEperly Tax 2020 Propeily Tax ID 2020 3,933,0't'l
15 Property Tax 2021 PropertyTax ID 2021
16 Property Tax 2018 Property Tax MT 2018
17 Pmpefi Tax 2020 Properly Tax MT 2020 5,898,062
18 Pmpefi Tax 2021 ProperlyTax MT 2021
19 Pmpefi Tax 2020 PDpe.tyTax OR 2020 (4,M7t87)
20 Properly Tax 2021 Prcperty Tax OR 2021
21 Subiotal Property Tax 27,920,886 (4,047,487)
22 Excise Tax 2016 Excise Tax WA 2016 892,951
23 Excise Tax 2020 Excise Tax WA 2020 2,930,000
24 Excise Tax 202'l Excise Tax WA 2021
25 Corp Activites TaxC Af 2020 Excise Tax OR 2020 200,004
26 Corp Aclivilies TaxC AT 2021 Excise Tax OR 2021
27 Timber Excise Tax Excise Tax WA 2021
28 Thermal Fuel Tax Excise Tax WA 2021 't,912
29 Sublotal Exclse Tax 4.O24,867 0
FERC FORM NO. .l (ED.1246)
Page262-263
TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR
Sales And Use Tax WA 2021 48030Natural Gas Use Tax
31 Sales And Use Tax 2019 Sales And Use Tax WA 2019 (1)
32 Sales And Use Tax WA 2020 115,2',t4Sales And Use Tax 2020
33 Sales And Use Tax 2021 Sales And Use Tax WA 2021
Sales And Use TaxuSales And Use Tax 2020 ID 2020 27,502
35 Sales And Use Tax 2021 Sales And Use Tax ID 2021,
36 Subtotal Sa1o3 And Use Tax 143,195 0
37 Municipal Occupation Tax Local Tax WA 2021 3,065,253
38 Subtotal Local Tax 3,065,253 0
39 OtherTaxes WA 2021 688Community Solar
40 Hydro Relicensing OlherTaxes ID 2021
OfierTaxes ID 2020 28,11541KWH Tax 2020
42 KWH Tax 2021 OherTaxes ID 2021
202043lnigalion CEdit2020 OtrerTaxes ID
44 lnigalion Cr€dit2021 OtrerTaxes ID 2021
45 Colstip Generalion Tax OlherTaxes MT 2021
46 OherTaxes MT 2020 201,716KWH Tax2020
47 l(VlH-[ax2021 OtrerTaxes MT 2021
48 WARenewable Energy
Credib OtrerTaxes WA 2021
49 Misc Disbibulion OtrerTaxes 2021,326
50 Subtotal O0rerTaxes 230,U5 0
51 Stab Tax ID 2019lncome Tax 2019
52 lncome Tax 2020 State Tax ID 2020
53 lncome Tax 2021 Stab Tax ID 2021
54 lncome Tax 2020 Stiate Tax MT 2020
55 ShteTax MT 2021lncorne Tax 2021
56 lncome Tax 202'l State Tax OR 202',1
57 Stab Tax CA 2021lncome Tax 2021
58 Subtotal State Tax 0 0
(16,105)59 Payoll Taxes 2020 Payroll Tax ID 2020
60 Payoll Taxes 2021 Payroll Tax ID 2021
FERC FORil NO. r (ED.12€6)
Page 262-263
TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR
6'l Payroll Taxes 2020 Payoll Tax lvft 2020 (4,910)
62 Payoll Taxes 2020 PayDll Tax OR 2020 (9,574)
63 Payoll Taxes202'l Payroll Tax OR 2021
64 Payroll Taxes 2020 Payroll Tax 2020 (402)
65 Payoll Taxes 2021 Payroll Tax 2021
66 Payoll Taxes 2021 Paymll Tax 2021 8,0'19,298
67 Subtotal Payoll Tax 7,988,307 0
68 Franchise Tax 20'19 Franchise Tax ID 2019 14
69 Franchise Tax 2020 Franchise Tax ID 2020 1,090,306
70 Franchiss Tax 2021 Franchise Tax 2021
7',!Franchise Tax 2020 Franchise Tax 't,038,154OR2020
72 Franchise Tax 2021 Franchise Tax OR 2021
73 Sublotal FEnchiso T8x 2,'.128A74 0
74 ConsumerCouncil Fee Other License And Fees Tax MT 2021 58
75 Public Commission Fee Offier License And Fees Tax MT 2021 42
76 Subtotal O0rer Llcenae And
Fees Tax 100 0
77 lnmme Tax 2021 lncome Tax 2021,
78 Subtolal lncome Tar 0 0
40 TOTAL 45,266,874 (4,047 A87l
FERC FORil ilO.1 (ED. t2{6)
Page262-263
TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR
,|0
2 0
3 0
4 0
5 (22,000,000)(22,000,000)0
o (1,067,141)1,067,14',1 0 (1,108,994)
7 33,162 545,000 511,838 0 (4321
I (1,033,979)(21,455,000)(2O,421,021)0 0 (1,109,426)
I 0 62,298 1 (297,350)
't0 583,051 294,165 3,034,798877,216
11 877,216 645,349 1 (3,185)0 3,034,798
12 8,794,393 9,295,419(1)
13 18,194,877 8,800,184 9,394,693 14,462,4',13
't4 (r,014)3,932,039 (42)(r,014)
't5 7,788,449 3,905,993 3,882,456 6,129,636
16 240 240 0 240
17 5,908,319 1 10,25810,258
18 9,5s0310 4,794,326 4,756,0U 9,550410
t9 25,246 (8,094,975)0 't,765,1704,072,730 4
20 4,273,508 8,il7,O2',1 0 4,273,513 1,813,436
21 43,889,457 M,707,761 (8,094,975)2732A,6',1',1 4,273,5'.17 33,730,549
22 (252,399)640,5s2 0
23 10,827 2,922185 't8,u2 '10,093
24 28,7',t3,253 25,720,692 2,992,561 22,359,019
25 (24,s4s1 300,000 124,945 0
26 750,000 (50,000)0800,000
27 0
28 87,594 B',t,329 8,'.t77
29 29,334,326 30,415,058 74,945 3,019,080 0 22,369,112
30 4,881 4,382 979 4,88'l
31 (1)(2)0
32 69,975 184,299 890
33 1,369,417 1,232,495 136,922
v (ts+)26,781 (33)
FERC FORil 1{O. I (ED. 12€6}
Pago262-263
TAXES ACCRUED, PREPAID AND CHARGES DURING YEAR
35 1,t4,335 137,350 6,985
36 1,587,853 1,585,305 0 145,743 0 4,881
37 25,138,504 25,102,476 3,101 ,281 19,544,378
38 25,138,504 25,102176 0 3,101,281 0 19,544,378
39 688 0
40 30,997 0 30,99730,997
41 (54s)27,570 0 (545)
356,53542356,535 315,351 4',t,1U
43 0 0 0 (2,O28)
44 0 0 0 2,999
45 0
46 0 203,745 (2,O29')
47 't,060,5911,060,591 801,945 258,646
48 (754,446)o52,135)(2,311)
49 1,985 2,311 1,014
50 695,117 628,16'l 0 297,801 0 1,449,563
51 (329,840)(329,840)0
52 100 160 60 0 85
53 0 8510016060
*52 0 (52',)0 52
55 50 50 0 50
56 100,000 100,000 0 30,332
57 800 800 0
58 't01,102 (228,670\(329,772\0 0 30,604
59 (1)7,019 (23,1251
60 38,069 30,832 7,237 542,',!88
61 11,064 10,848 (4,6e4)157,0U
62 0 757 (10,331)
63 42,539 37,858 4,681 7,525
64 67 (46e)
65 2,346 (2,3/,6)
66 15,642,569 18,',t33,447 5,528,420
67 '15,734,240 18,223,174 0 5,499,373 0 706,747
68 14
FERC FORm r{O. 1 (ED. 1246)
Page 262.263
TAXES ACCRUED, PREPAID AND CHARGES DURTNG YEAR
20 (ss3)69 0 1,090,286
70 3,7U,871 1,084,405 3,674,4644,819,276
71 677 1,038,832 (1)
3,011,158 1 ,'t 96,203724,207,36'.1
3,673,511739,027,314 8,875,147 0 2,280,il1 0
8 (25)74 (25t 25
75 'til 181 25 't64
0 33 0 13976139206
77 850 (100)0 335950
78 950 850 (1oo)0 0 335
(28,77O,922)41,669,378 4,273,517 83,435,19140125,352,235 108199,817
FERC FORm NO.1 (ED. 12{6)
Page 262{6it
TAXES ACCRUED, PREPAID AND CHARGES DURINGYEAR
1
2
3
4
5
6 (889,188)
7 't,'t 10,000
I 0 0 220,812
9
10
11 0 0 0
12
13
14
15
't6
17
18
19
20 (160)
21 0 0 (160)
22 (2s2,399)
23 (16)
24 3,809
25
26
27
28 87,594
29 0 0 (161,012)
30
31 (3)
32 70,855
33 1,369,417
34 (ts+)
35 144,33s
FERC FORil NO. { (ED. 12{6)
?age262-263
TAXES ACCRUED, PREPAID AND CHARGES DURIilG YEAR
36 0 0 1,583,850
(18,837)37
38 0 (18,837)0
39
40
41
42
43 2,028
44 (2,999)
45
46
47
48 (7*A46\
97149
50 0 0 (754,446)
51
52
53
54
55
(518)56
57
(518)58 0 0
59
60
(157,034)61
62
63
64
65
7,548,87266
0 7,391,838670
68
1,29669
70 (5,171)
FERC FORI NO. r (ED.12€6)
Page262-263
TAXES ACCRUED, PREPATD AND CHARGES DURINGYEAR
71 1,030
72 (3,220l
73 0 0 (6,065)
74
75
76 0 0 0
77 518
78 0 0 5't8
40 0 0 8,255,980
FERC FORM NO.1 (ED. 1246)
Page 262-263
This Page Intentionally Left Blank
Name of Respondent
Avista Coporaton
This repod is:
(1) Ul An oisinat
(2) n AResubmission
Dab ofReport
04t15no22
Year/Period of Report
Endot 202'llQ4
1 Electic Utility
2 3%
3 1Oo/o
4 Fed ITC 28,661,9'19 411.4 520,104
5 ldaho lTC 1,O23,779 411.4 43 4'.t1.4 28,384
I TOTAL Electric (Enter Total of lines 2
ttru7)29,685,698 43 548388
I Other (List separately and show 3%,
4o/o, 7 Yo, 1 0% and TOTAL)
10 Gas Prcpeily (100%
1'.!ldaho ITC 180,929 411.4 7 41',t.4 5,013
47 OTHER TOTAL 180,929 7 5,013
48 GRAND TOTAL 29,866,627
FERC FORil NO. r (ED. r2{9}
ACCUTULATED DEFERRED INVESTTENT TAX CREDITS (Account 255)
Page 266-267
ACCUiIULATED DEFERRED INVESTIIENT TAX CREDITS (Account 255)
1
2
3
4 28,',t41,815
5 995,438
8 29,137253
I
10
11 175,923
47 0 175,923
4A 29,313,176
FERC FORM NO. I (ED.12€9)
Page 266-267
Name ofRespondent
Avista Corporaton
This reportis:
(t) El en o6inat
(2) n AResubmission
Dab ofReport
o4h5no22
Year/Period of Report
Endof.2021l @
1 Debrrcd Gas Exchange
o
1,'125,000 4S5 5,343,750 5,625,000 1406,250
2 Bills Pole Rentals 646,335 172 1,1't8,568 804,432 332,199
3 Debr Comp Ac{ive Execs 9,173,880 128 962,528 1,301,966 9,513,318
4 Executive lncent Plan 't40,000 214 140,000 0
5 Unbilled Revenue 105,445 908 16,104,s98 18,'158,584 2,159A31
b WA Eneqy Recovery Mechanism
&)11,383,248 186 11,383,248
7 Decoupling Defened Credib 1 ,855,168 182,456,
495 1,13',t,297 6,189,577 6,9'13,,t48
I Reg Liability{OVID-1 9 Defenal
o 6,660,724 't,088,376 7,749,',t00
I 0
WAREC Defenals 0 186,431 51,900 1,.t40,095 1,388,195
10 Misc Defened Credits 360,229 186,550,
514,545 579,095 713,759 494,893
1'.l Timber Harvest
&l 0 186 226,818 226,818
47 TOTAL 3'1,450,029 36,814,984 35,548,607 30,183,652
FERC FORI! NO.1 (ED.12€4)
OTHER DEFERRED CREDITS (Account 25il)
Page 269
Name ofRespondent
Avistia Corporation
This report is:
(1) Ul An originat
(2) n AResubmission
Date of Report
o4l15no22
Year/Period of Report
Endot 202'llQ4
FOOTNOTE DATA
{g) Concept DesqiplionootheoebnedCredib
=ortisBC and Avista exchange volumes of gas on a firm delivery basis during differenttime periods. Amorlizalion is recorded monthly every year. Thispnhact ends Apnl 2025.
th) Concept DescriptionO0therDefenedCredib
Ihe Washington Energy Recovery Mechanism (ERM) allows Avista b periodically increase or decrease electric rates. This accounting method hacks
lifierences between acfual powersupply cosb, nel of wholesale sales and sales of fuel, and h€ amount included in base rates.
(q) Concept DescriptionO@&rerDebnedCredib
A/ashingbn and ldaho Decoupling orde6 br electic and natiral gas thru MarEh 31,2025.
\rarch 't,2016. Decoupling revenue defurmls arc recognized during the period hey occur,
titt,in24 months of the defunal.
Oregon appmved similarto Washington and ldaho beginning
subject tc certain limitations. Revenue is expected to be collected
(rl) Concept DescriptionOOherDefu nedCredib
)efunal ofCOVID-l9 cosb as per ldaho PUC Oder No.34718, Oregon PUC OrderNo.20-401, Docket UM 2069 and WAUTC Order No.01, Dockeb UE-
200407 and UG200408.
G) Concepf DesoiptionO0the0ebrcdCredits
A/A Docket UE-I90334, Schedule 98.
l! Concept Desoiption00(herDeferedCredib
(etUe Falls @neration Stalion undemmund fuel leak of $64,140 - Continuinq remediation liabilitv is recorded
{g) Concept DescriptionO0therDebnedCrediB
Lrl2l312020, frris credit was embedded in a suspense account with multiple other debit amounts which fully offset this credit balance. This qedit amount has been embedded
in the suspense account since 2015, the Coryany identified tiis amount during 2021 and reclassified it to account 253 as of 1213112021.
Page 269
Name of Respondent
Avista Corporalion
This report is:
(1) Ul An orisinat
(2) E AResubmission
Dab of ReporE
un512022
Year/Pedod of Report
Endot2021lQ1.
't Account 282
2 Electic 398,2M,120 9,376,181 70,652,238
3 143,910,347 49,365,500Gas4,199,524
4 Oher(Specifo)61,260,966 o40,059)
5 Total Clotal of lines 2 thru 4)603315,433 '12,835,Arc 't20,o17,738
6
7
I
o TOTALAccount 282 (Iotal of Lines
5 thru 8)603,415,433 '12,835,646 't20,o't7,738
10 Classification of TOTAL
11 Federal lncome Tax 603415,433 12,835,646 120,017,738
't2 Shb lncome Tax
13 Local lncome Tax
FERC FORil NO. r (ED. 12-96)
ACCUIUIULATED DEFERRED lNCOttlE TAXES - OTHER PROPERW (Account 282)
Page271-275
FERC FORI NO. r (ED. t2{6)
ACCUIIUi-ATED DEFERRED INCOTE TAXES - OTHER PROPERTY (Account 282)
Page271A75
1
182t2il 71,392,2U 408,360,3472
3 1821zil 50,206,033 148,950404
182tzil 1,069,275 61,590,1824
122,667,592 618,900,9335
6
7
8
122,667,592 618,900,933I
10
't1 't22,667,592 618,900,933
12
13
Name ofRespondent
Avista Coporation
This report is:
(1) Ul An oisinat
(2) E AResubmission
Date of Report
o4t15P022
Year/Period of Report
End ot 2021l G4
1 Account2S3
2 Electic
3 Elec-tic 1,',t7912,928,O52 7,073,200 263,167 19,136
I TOTAL Elecbic (Iotal of lines 3 thru
8)12,928,0s2 7,073,200 263,167 't9,136 't,179
10 Gas
11 Gas 3,U2,il7 7,431,692 61',1,207 113,646
'17 TOTALGas (Iotal of lines 11 hru
16)3,U2,il7 7,431,692 611,207 1't3,646
18 TOTALOheT 1U.147,569 5,647,7il 176,665 20,483
19 TOTAL (Acct 283) (Enter Total of
lines 9, 17 and 18)200,118,'168 153,26s 1.17920,152,646 r,05'l ,039
20 Classificalion of TOTAL
21 Federal lncome Tax 200,118,168 20,152,646 1,051,039 153,265 1,179
22 Stab lncome Tax
23 Local lncome Tax
NOTES
FERC FORIUI NO. I (ED. 12-96)
ACCUTilULArED DEFERRED lt{COirE TAXES . OTHER (Account 283)
Pago276-277
FERC FORil iro. r GD. 12{6)
ACCUITIULATED DEFERRED lNCOilE TAXES . OTHER (Account 283)
Page216-277
,|
2
3 '1821254 17,909,782 37,665,824
I 0 17,509,782 s7,665,824
10
11 182 12,426,158 22,402,87A
17 0 12,426,198 22,402,876
't8 182t254 17,074,283 206,7'.13A24
19 0 47410,263 266,782,124
20
2',1 47110,263 266,782,124
22
23
NOTES
This report is:
(1)Z An original
(2) fJ AResubmission
Dab of Report:
o4t15P022
Year/P6riod of Report
End of 2021l Q4
Name ofRespondent
Avista Corporation
190 1,108,577 0 7,766,2021ldaho lnvestnent Tax Crcdit
o 8,874,779
't7,902,790 15,062,5402lnterest Rate Swaps
&t 15,0/.5,752 427,175 17,886,002
3 Nez Perce 506,300 557 22,008 0 4U,292
4 ldaho Eamings Test 686,970 0 0 686,970
5 Decoupling Rebab
lo 2,335,746 495,182 3,57't,861 4,154,224 2,918,'t09
b WAERM
lg)26,486,130 186,557 19,067,343 't240't,822 19,820,609
7 Defered Federal ITC - Varies
19)7,821,976 190 't41,936 0 7,680,040
I Plant Excess Dehned
o 382,938,797 190,282 47,165,951 4,146,763 339,919,609
964,175IReg Liability MDM System 897,416 431 1',t,291 78,050
2,010,98710AFUDC Equity Tax Debnal
ld 2,606,448 407 666,038 70,577
11 Exist Meters/ERTS Excess Depr
1!)
Debned
1,879,242 182 2,571,853 692,611 0
12 DSM TarifiRider
Iu ilo,275 0 5,827,3*6,367,629
3,783,957 242,904 160,974 3,120,839 6,743,82213Low lncome Eneryy Assisbnce
nl
14 Reg Liability - OR Tax Shategy
Defurral
t].)
0 0 't,322,OO7 1,322,007
't5
0
Reg Liability - Tax Rebrm
Amorlizalion - 1 year
994,068 407,431,2,3't9,765 1,506,823 181,126
1,428,8U16Reg Liability - Energy Effcienry
.lsl
Assistance
1,532,183 242,908 103,349
017Reg Liabilig - Colstip Community
ill
Fund
3,357,111 232,407 3,357,111
4,751,14618Reg Liability - COVID-'|9 Defenal
o 4,288.655 407 187,911 650,402
19 Reg Liability - Tax Cuslomer Credit
lll 0 '190,410 11,449,638 155,31',t,627 143,861,989
20 Oher Regulatory Liabilities - Varies
o 8,il5,572 143,190,
407 376,835 1,523,402 9,692,139
571,662,22541TOTAL473,'.121,377 110,168,/t43 208,709,291
OTHER REGULATORY LABILITES (Account 25tl)
FERC FORm NO.1 (REV 02{t4)
Page278
Name of Respondent
Avista Corporation
This report is:
(1) z1 An original
(2) E A Resubmission
Date of Report:
04n512022
Year/Period of Report
End ot 2021l Q4
FOOTNOTE DATA
Id Concept DesctiptionAnd PurposeOfotherRegulatoryLiabilities
tlot amortized
(h) Concept DescriptionAndPurposeO@therRegulatroryLiabi lities
\raR-to-Market gains and losses for interest rate swap derivatives. Upon setdement, amortization of Regulatory Asseb and Liabililies as a component of
nterest expense over the term ofthe associated debt.
G) Concept DesoiptionAndPurposeootherRegulatoryLiabil ities
)ecoupling rebates are recognized during the period hey occur, subjectto certiain limibtions. Rebates are refumed to cuslomers within 24 monhs of he
Jeferral.
{91) Concept DescriptionAndPurposeOOlherRegulatrryLiabil ities
Washington Energy Recovery Mechanism allows Avista to periodically incease or decrease electic rates. This accounting method backs difiercnces
actJal power supply cosb, net of wholesale sales and sales of fuel, and the amount included in base rates. Avistia files yearly on or before April 'l
the commission.IBvleW
ld Concept DesaiplionAnd PurposeOOtherRegulatoryLiabilities
tloxon tTC - 65 year amorlization, ends 2077
lommunity Solar ITC - 20 yearamortization, ends 2035
\,line Mile ITC - 65 year amorlization, ends 2080
(fl Concept DescriplionAndPurposeOOlherRegulatcryLiabil ities
\mortized over remaining book life of plant estimated 36 years.
Id Concept DescriptionAndPurposeOOlherRegulabryLiabil ities
Dockets UE-200900, UG200901, UE-200894 effeclive 1O1O112021, amortization overone year.
Elecfic SettementAVU-E-1944 ordered a bansfurto account254320 br ldaho
lh ) Concept DescriptionAndPurposeOOhefiegulabryLiabilities
AFashinobn Docket#s UE-180418 and UC-180419
!J Concept DescriptionAndPurposeOiCherRegulatoryLiabi lities
,\hshinqton frers Dockets UE-190912 and UG190920, ldaho DocketAVU-E-18-12 and AVU-G18{8, Oreqon OrderNo-19424
O Concept DescriplionAndPurposeOllCherRegulabryLiabi I ities
Washingtcn Dockef# UE-190912, UG'|90920
ldaho Docket# AVU-E-l8-12, AVU-C-l848
Oreqon RG 81. Docket No. ADV 1063 (Advice No. 1910-G)
($ Concept DescriptionAndPurposeOiCtherRegulatoryLiabilities
OregonDocketNo.UM2124. Defunal of associatedstatetaxsavingsof approximately$1.3Mthru 128'|12022.
{!J Concept DescriptionAndPurposeO@herRegulatoryLiabil ities
Docket#s UE-170485,70486 (Schedule'174, amortization ended
Advice# ADV 923/1941€ (Schedule 474, amodizalion ended 2t28120211
Case# GNR-U-18{1 74, amortization ended 3/31
Gn) Concept DescriptionAndPurposeOflCtherRegulatoryLiabi I ities
conbibulion in the Assistance Fund as ldaho SetSement AVU-E.19{4 ,|
Io) Concep[ Descri ptionAndPurposeOOherRegulatoryLiabil ities
09 in Dockets UE-190334, UE-190222- Defened funds from shareholdes and customers to help the Colstrip community transition away
eoonomrc related to coal-fired
(s) Concept DescriptionAndPurposeOOtherRegulatoryLiabil ities
ofCOVID-19 cosb as per ldaho PUC Order No. 34718, Oregon PUC Order No.20-40'1, Docket UM 2069 and WA UTC Order No.01, Dockeb UE-
and UC-20M08.
lB) Concept DescriptionAndPurposeO0,lherRegulatcryLiabilities
and UG-200896, lD Case Nos. AVU-E-20-1 2 and AVU-G-20-07 Order No. 34906, and OR Docket# UM 2124 Order# 2'l-, Dockets
31
forfederal income tiax friom normalizalion to Director Directive No.5 mixed seNice costs and meters.
Order
method for
Id Conoopt Descripton&rdPurposoOrcft eRsgulabryLiabll ites
net operatng loes carybilard
andOrcgonbxrcfums.
ttxincom6 will.5M overlherovelEe in we atgwhkh baHe heufrllza bloas incornoofrottanble lhsonof$7 p6dod
Itlonbna,
,558 is notamor[zed.
PlantExcoss Debdtd balanca of$74,329 amorfized over I year.
CaseOder 8-03
Pag.278
This Page Intentionally Left Blank
Name of Respondent
Avista Coryoralion
This rcpod is:
(1) Zl An oiginat
(2) n AResubmission
Dab ofRsport
04n5n022
Year/Pedod ofReport
Endot2O21lQ4
Ehctlc Operatng Revenues
1 Sales of Electicity
2 (440) Residential Sales 394,716,831 377,785,465 3,955,384 3,807,041 356,387 349,890
3 (2142) Commenial and
lndustial Sales
4 Small (orComm.) (See hsf.
4)326,172,980 303,971,920 3,157,795 2,994,648 M,110 43,399
5 LaEs (or lnd.) (See lnsb.4)1',t7,1il,929 113,563.149 2,090,406 zM2,265 1,205 1297
6 (444) Public Sbeetand
Highway Lightng 7472,432 7,303,244 17,479 17,6At ooo 639
7 (445) Oher Sales b Public
Authorides 0 0 0
I (,t46) Sales b Railroads and
Railwap 0
I ('148) lnbrdepaffnenbl Sales 1,460,683 1,422,102 13,7U 13,435 150 152
10 TOTALSalesto Ullimab
Consumers 846,987,855 804,045,880 9,2U,W 8,875,043 402,518 395,377
11 (447) Sales tur Resale 93,585,801 82,055,793 2,s15288 2,796,393
12 TOTAL Sales of Electicity 940,573,656 886,101,673 11,754,136 11,671,436 402,518 395,377
't3 (Less) (rt49.l) Povision br
Rab Refunds (1,601,776)0
14 TOTAL Revenues Be6rc
Prcv.brRefunds 940,573,656 887,703,449 11.754,'t36 11,671,436 402,518 395,377
't5 Oher Opsraling Revenues
16 (450) Forfeibd Discounb 0
17 (451 ) Miscellaneous Service
Revenues 1U,104 150F58
18 (453) Sales of ladabrand
WabrPower 623,668 515,996
19 (4t4) R6ntfrom Elec-Eic
Propeily 3,624,446 2,O28,311
20 (455) lnterdeparfnental
Renb 0
21 (456) Oher Electuic
Revenues 58,044,783 35,962,624
22
(456.1) Revenues trom
Transmission of Electicig of
Ohers
19,045,326 16,370,526
23 (457.1 ) Regional Contol
Service Revenues 0
FERC FORil NO. I (REV. 12.{r5)
Pago 300€01
Etectlc Operating Rovonues
24 (457.2) Miscellaneous
Revenues 0
25 Ofier Miscellaneous
Operaling Revenues
26 TOTAL OOrcr Operating
Rgvenues 81,4r'.2,327 55,027,91s
27 TOTAL Elec-Eic Operaling
Revenues 1,O22,O15,983 %2,73',t,3il
column (b) includes 643,778 of unbilled revenues.
column (d) includes 3,957 MWH relating b unbilled rcvenues
FERC FORlul ilo. I (REV. 12{15)
Page 300\301
Name ofRespondent
Avista Corporalion
This report is:
(1) Ul An oisinat
(2) n AResubmission
Dab ofReport:
Mn5n022
Year/Period of Report
Endot202llQ4.
SALES OF ELECTRETTY BY RATE SCHEDULES
I 01 Residential SeMce 3,803.623 3&,321,244 337,588 11,267.0563 0.0958
2 02 Fixedlncome Seniorand
Disabled Residential Service 7,550 485,308 566 13,339.2226 0,0643
3 1l General SeMce 0 (35,648)0
4 12 Rosidential & Farm General
S6rvice 94,286 13,673,991 16,3',t7 5,778.3906 0.145
5 21 Larye Cieneral Service 0 (11,513)0
6 22 Residential and Farm Large
General Service 38,832 3,642,765 63 616,384.2857 0.0938
7 31 Pumping SeMce 43 4,710 6 7,151.6667 0,1098
8 32 Residential and Farm Pumping
Service 11,136 1,401,638 1,U7 6,029.4965 0.1259
I 48 Residenlial and FamArea
Lighling 3,165 1,181,905 0 o.3734
10 58 Tax AdjusEnent 0 10,638,585 0
11 95 Oplional Renewable Power 0 191,660 0
41 TOTAL Billed Residential Sales 3,958,635 395,494,645 356,387 11,107.6863 0.0999
42 TOTAL Unbilled Rev. (See lnstr 6)(3,251)1t77,8141 0.2393
43 TOTAL 3,955,384 394,7't6,831 356,387 11,098.5642 0.0998
FERC FORil NO.1 (ED. r2€5)
Paga 304
This report is:
(t)Zl en originat
(2) E A Resubmission
Date of Report:
0/,t15t2022
Year/Period of Report
Endot 2o2ll Q4
Name of Respondent
AMsta Corporation
SALES OF ELECTRIC]TY BY RATE SCHEDULES
1 980,352 113,574,807 40,291 24,331.7863 0.115911 General Service
2 '13 Oplional Comrnercial Electic
Vehide Rate - General Service 39 4,398 1 27,394.3662 0.1131
3 1,700,789 163,850,977 2,4U 690,255.276 0.09632l Large General SeMce
20,543 2 45,609.375 0"23464
23 Optional Commercial Elec&ic
Vehicle Rate - La€e General
Service
5 25 Extra Large @neral Selvice 3/.'t,170 22,723,0U 13 26,243,860.7692 0.0666
122,833 1,339 s't,729.1723 0.0928631 Pumping Service 11,398,'t02
7 4495 1,470,253 0 0.327147 Area Light
I 49 Area Lighting 2,161 703,093 0 0.3253
0 'l'l,323,130 0I58 TaxAdjustrnent
10 95 Optional Renewable Power 0 121,140 0
3,151,927 325,',t89,527 44,110 71356.0644 0.103241TOTAL Billed Small or Commercial
42 TOTALUnbilled Rev. Small or
Commercial (See lnsf. 6)5,868 983,453 0.1676
3,',t57,795 326,172,980 M,110 71,589.0954 0.103343TOTAL Small or Commercial
FERC FORil NO. I (ED. t2€s)
Page 304
Narne of Respondent
Avista Corporalion
This report is:
(t) Z an oiginat
(2) n AResubmission
Dab of Report
0411512022
Year/Period of Report
Endof,2o21lQ!.
SALES OF ELECTRrcTTY EY RATE SCHEDULES
1 11 Genenal Service 10,766 1,250,823 211 51,O24.il45 o.1162
2 21 Large General Service 150,932 14,436,319 117 1,286,39't.0338 0.0956
3 25 ExEa Large Genoral Service 1,83'.1,214 91,558,648 21 87,200,666.6667 0.05
4 31 Pumping SeMce 90,735 8,052,238 738 122,947.15/,5 0.0887
5 32 Residential and Farm Pumping
Service 5,246 488,008 118 44,487.7883 0.093
6 47Arca Light 127 31,970 0 o_2527
7 48 Residential and Farm Area
Lightng 0 245 0 0.5214
8 49 Area Lighling 46 13,712 0 0.2968
I 58 Tax Adjusbnent 0 893,987 0
10 95 Optional Renewable Power 0 840 0
41 TOTAL Billed Larg€ (or lnd.) Sal6s 2,089,066 'l'16,726,790 1,205 1,733,664.7303 0.0559
42 TOTAL Unbilled Rev. Large (or
lnd.) (See lnst 6)r,340 438,'t39 0.327
43 TOTAL Large (or lnd.)2,090,406 1',t7,164,929 1,205 1,7U,776.7635 0.056
FERC FORI| NO. r GD.12{s)
Pago 304
This report is:
(1) Ul An oisinat
(2) ! AResubmission
Date of Report
0/,t15t2022
YearrPeriod of Reporl
End of 2021l Q4
Name ofRespondent
Avisb Corporalion
SALES OF ELECTRGIIY BY RATE SCHEDULES
1 41 Company Orned Sbet Light
SeMce 35 6420 6,286.7384 0.183
14,398242 Company Owned Sbet Light
Servics 6,869,854 558 25,802.8674 o.4771
3
44 Company Orvned Sbet Light
EneEy & Mainbnance Service -
High Pressure Sodium Vapor
413 70JU 25 't6,501.6 0.1701
4 45 Company Orvnod Sbet Light
EneqySeMce 774 65,797 13 59,547.6923 0.085
1,859546 Company Ortrned Sbet Light
Energy SeMce 206,944 &4 29,123.6096 0.1113
6 58 TaxAdjustnent 0 253,233 0
17,47941TOTAL Billed Public Sbeet and
Highway Lighting 7,472,432 666 26,244.7M7 0.4275
42 TOTAL Unbilled Rev. (See lnstr 6)
17,47943TOTAL 7,472,432 666 26,244.7447 o.4275
FERG FORil NO. l (ED.12{s)
Page 30tl
Name ofRespondent
Avistia Corporalion
This report is:
(1) Zl An originat
(2) E A Resubmission
Date of Report
Mn5no22
Year/Period of Report
Endot2021lQ/.
SALES OF ELECTRETY BY RATE SCHEDULES
1 01 Residential Service 183 17,555 15 '12,200 0.0959
2 1l General Service 3,746 445,868 ,08 34,685.1852 0.119
3 12 Residential & Farm General
Service 1 246 1 1,000 o.246
4 '13 Optional Commercial Electic
Vehicle Rate - General Service 38 5,704 3 12,666.6667 o.'1501
5 21 Larye Cieneral Service 8,739 862,7U 17 514,058.823s 0.0987
o 31 Pumping Service 969 87,016 5 193,800 0.0898
7 32 Residential and Farm Pumping
Service 21 2,'.t81 1 21,000 0.1039
8 47 Area Light 84 37,124 0 0.442
I 48 Residential and Farm Area
Lighling 1 346 0 0.346
10 49 Arca Lighting 2 1,149 0 0.5745
11 58 Tax Adjustnent 0 710 0
41 TOTAL Billed lnterdepartrnental
Sales 13,784 1,460,683 150 91,893.3333 0.106
42 TOTAL Unbilled Rev. (See lnsr.6)
43 TOTAL 13,784 1,460,683 150 91,893.3333 0.106
FERC FORH NO.1 (ED. t2€5)
Page 304
Year/Period of Report
End of 2021/Q4
Name ofRespondent
AMsta Coporaton
This Eportis:
(t)ZAnoiginal
(2) n A Resubmission
Dab ofReport
o4t1sno22
SALES OF ELECTRETTY BY RATE SCHEDULES
22,932.8651 0.09174'l TOTAL Billed - All Accounb 9,230,891 8/,6,u4,077 402,518
42 TOTALUnbilled Rev. (See lnst 6)
-All Accounts 3,957 il3,778 0.'t627
22,942.6957 0.091743TOTAL-All Accounb 9,2U,U8 846,987,855 402,518
FERC FORI ilO. r (ED. r2€5)
Page 30tl
Name ofRespondent
Avista Corporalion
This report is:
(t) Zl An oisinat
(2) E A Resubmission
Dab ofReport
04n512022
Year/Period of Report
Endot 2021l Q4
1 Avangrid Renewables, LLC SF Tariff9
2 Avangrid Renewables, LLC SF Tarifi9
3 Avangrid Renewables, LLC LF Ialj.fr12
@
4 BP Energy Company SF Tarifi9
5 Black Hills Pourer, lnc.SF Tarif 9
6 Bonneville Power Adminisbalion LF Tarifi8
lel
7 Bonnevil le Power Adminisbation LF Tariff8
I Bonneville Power Administalion SF Tarifi9
9 Bonneville Power Administralion LF Ianfr12
1d
10 Brilish Columbia Hydro and Power
Auhority LF Tanff 12
@
11 Brookfield Eneryy Mafteling LP SF Tarifi9
12 Brookfield Eneqy Markeling LP ls)
IF Tariff9
13 Calibmia lndependent Sysbm
Operator Corporation SF Tarifi9
14 Calpine Eneqy SeMces, LP SF Tariff9
15 Chelan Coun$ PUD No. 1 SF Tarifi9
16 Chelan County PUD No. 1 LF Tadfi12
o
17 Citigmup Enegy, lnc.SF Tariff9
18 Clabkanie Peoples PUD SF Tarifi9
19 ConocoPhillips Company SF Tariff9
20 Douglas County PUD No. 1
Id SF Tarifi9
21 Dynasty Pow€r, lnc.SF Tarifi9
22 Dynasty Power, lnc.e)
IF Tadf9
23 EDF Trading North America, LLC SF Tariff9
24 EDF Trading Nor{h America, LLC SF Tarifi9
25 Energy Keepers, lnc.SF Tarifi9
26 Eugene Water Electic Board SF Tariff9
27 Exelon Generation Company, LLC SF Tarifi9
SALES FOR RESALE (Account't47)
FERC FORM NO.1 (ED.12€0)
Page 310€{t
SALES FOR RESALE (Account447)
28 Grant County PUD No.2 LF Taifr 12
o
SF Tarifi929Grant County PUD No.2
LF Tanfr 12
630Gddforce Energy Management LLC
31 SF Tariff9Guzman Energy, LLC
32 t!)
IF Tariff9Guzman Energy, LLC
33 LF Taill12
6ldaho Power Company
34 ldaho Power Company Balancing SF Tariff9
35 Idaho Power Company Balancing o
IF Tariff9
36 Kootenai Electric Cooperativa LF Tarifi8
lEl
SF Tarifi937Macquarie Energy LLC
38 Macquade Energy LLC Ir)
!F Tadfi9
39 Mercuria Energy America, LLC Iu
IF Tarifi9
40 Mizuho Securilies USA Inc.ljl
OS NA
SF Tarifi941Morgan Stanley Capital Group lnc.
t0
IF Tadff942Morgan Slanley Capital Group lnc.
0
IF Tariff943MoEan Stanley Capibl Group lnc.
44 Morgan Stanley Capibl Group lnc.SF Tadtr9
SF Tarifi945Morgan Stanley Capital Group lnc.
LF46NafurEner Power Wbtch, LLC Taifi'12
47 SF Tarifi9Nevada Power Company
48 Northwesbm Energy SF Tariff9
49 NortrWestem Energy !u
IF Tarifi9
LF 1d
Tanfr1250Northwestem Eneryy
Tarifi951Northwestem Energy @
LF
52 PacifiCory SF Tarifi9
53 PacifiCorp LF Taiff 12
lf,)
54 PacifiCorp 0
LF Tarifr9
55 Pend Oreille Public Utility Distic,t o
LF Tarifi9
FERC FORM NO. ,l (ED. 12-90)
Page 310311
SALES FOR RESALE (Account447)
56 Pend Oreille Public Utlity Distict QI
LF Tarifi9
57 Pend Oreille Public Ulility Distict SF Tarifi9
58 Porfl and General Electic SF Tarifi9
59 PorUand General Electic LF Taljfi12
lsl
60 Powerex CoDoration SF Tariff9
6t Powerex Corporation &)
IF Tarifi9
62 Puget Sound Energy t)
LF Tariff9
63 Puget Sound Energy SF Tarifi9
04 Puget Sound En6Ey LF Tanfr12
65 Rainbow Energy Markeling SF Tarifi9
66 Rainbow Energy Marketing Id
IF Tarifi9
67 Sacramento Municipal Ulilig Distict LF fanfr12
@
68 Sea6e Cig Light SF Tadfi9
69 Seatre City Light 0
LF Tariff9
70 Sea6e Cig Light LF Ta'i.fr12
71 Shell Energy NA.SF Tariff9
72 Snohomish County PUD SF Tarifi9
73 Sovercign Power o
LF Tarifi9
74 Sovereign Power &l
LF Tarifi9
75 Tamma Power SF Tariff9
76 Tacoma Power ql
LF Tariff9
77 Talen Eneryy Montrana, LLC ld
LF Tariff9
78 Tenaska Power Services Co.SF Tadfi9
79 The EnergyAuhority SF Tarifi9
80 The EnelgyAulhority !)
IF Tariff9
81 TransAltia Energy Marketing SF Tarifi9
82 TransAlta Energy Markeling h
IF Tarifi9
83 Turlock lnigation Dist LF Txifi12
lil
FERC FOR[{ 1{O. I (ED. l2€0)
Page 310-311
FERC FORU iro.,r (ED. 12{0)
SALES FOR RESALE (AccounttllT)
Page 310-311
u SF Tlarifi IVibl, lnc.
85
@
os NAWells Fargo Securities, LLC
ldl
LF86lntaCompany Wheeling
@
LF87lnhaCompany Generalion
SF Tarifi988Powerdex Pricing Accrual
0
15 Subtotal - RQ
16 Subtotal-Non-RQ
17 Total
SALES FOR RESALE (Account447)
,|142,782 6,022,371 6,022,371
2 ht423,950 423,950
3 45 1,002 1,002
4 2,408 115,053 115,053
5 2,620 332,970 332,970
6 ,14,950 2,636,407 2,636,407
7 2,825 145,101 145,101
8 116,089 4,399,082 4,399,082
I 71 1,868 '1,868
10 169 13,295't3,295
11 1,238 48,469 48,469
12 48 2,807 2,807
't3 2't9,055 10,762418 10,762418
't4 12,8M 585,924 585,924
15 16 530 530
16 7 180 180
17 4,000 90,50090,500
18 1,953 102,323 't02,323
19 42,327 1,472,620 1,472,620
20 12,O97 12,O97
21 4,594 410,329 410,329
22 291 92,932 92,932
23 58,073 2,478,351 2,478,351
24 rsi43,800 43,800
25 17,057 982,826 982,826
26 12,273 59't,403 591 303
27 31,910 't,470,134 1,470,1U
28 2 46 46
29 16,200 95'1,750 951,750
30 219 7,785 7,785
31 2,0't'l 152,666 152,666
32 670 64,'.t41 64,14'.l,
33 14 602 602
u 3,961 137,740 137,740
35 7,814 538,320 538,320
FERC FORil NO.1 (ED.12€0)
Page 310-311
SALES FOR RESALE (Account447)
36 't,398 7',t,994 71,994
37 61,702 2,557,920 2.557,920
38 1.1',t8 't27,001 '127,OO1
39 3,191 3,19162
40 0 (14,352,636)(14,352,636)
41 450,735 19,3r',8,251 19,3/,8,251
42 6,177 572,962 572,962
43 391,920 15,8',12,201 15,812,201
44 tgJ275,940 275,940
45 14275,940 275,940
46 130 3,276 3,276
47 894 195,365 195,365
48 42,446 2,O8r'.,U5 2,084,045
49 249 13,063 13,063
50 40 s79 s79
51 326,069 326,0696,200
52 113,095 5,590,888 5,590,888
53 56 2,619 2,619
54 3,945 207,499 207,459
55 326,049 326,049
56 17,295 787,211 787,21',1
57 49,852 3,127,903 3,127,903
58 2,899,725 2,899,72555,830
59 55 2,3'.13 2,313
60 3,060,063 3,060,06395,800
61 9,218 708,646 708,646
62 18,033 948,565 948,565
63 37,095 1,680,865 1,680,865
64 I 414 414
65 1,925 '120,794 't20,794
66 22,498 22,498175
67 10 31'l 3',11
68 644,575 644,57518,986
69 546 29,521 29,521
70 7,92'.1 7,92180
FERC FORilt NO. I (ED. l2€0)
Page 310311
SALES FOR RESALE (Accounttl4T)
71 84,030 3,884,307 3,884,307
72 1,098,74921,115 1,098,749
73 135,565 135,565
74 14,763 622,636 622,636
75 6,070 219,885 219,885
76 1,610 92,395 92,395
77 't4,088 741,066 741,066
78 14,5434%14,il3
79 25,664 1,138,780 1,138,780
80 456 31,137 31,',t37
81 214,',t59 11,871,447 11,871,M7
82 25 1,U7 1,U7
83 3 0 0
M 3,200 102,700 102,700
85 0 (10,530,004)(10,530,004)
86 (17,311,196)17,311,196 0
87 1,514,'.t92 1,514,'.t92
88 71,323 7'.t,323
15 0
't6 2,5',t9,288 1,48',t,244 98,161,809 (6,057,252)93,585,801
't7 93,585,8012,519,288 1,481244 98,16'l,809 (6,057,252)
FERC FORir NO. r (ED. r2€0)
Page 310311
Name of Respondent
Avista Corporalion
This report is:
(1)Zl An originat
(2) E AResubmission
Date of Report:
Mh5t2022
Year/Period of Report
Endot 2l2'll U
FOOTNOTE DATA
h) Concept N ameOrcompanyOrPubl icAuthorityReceiving ElecticityPurchasedForResale
Enemv lmbalance - Dutch Henrv Mobile Sub temoorary aqreement.
ID Concept N ameOGompanyOrPubl icAuhorityReceiving ElecbicityPurchasedForResale
fo accrue for missino Powerdex Drices at vear+nd.
G) Concept StatisticalClassifi cationCode
Financially SetUed Transmission Losses
G! Concept StratisticalClassifi cationGode
Financially Sefi ed Transmission Losses
{q ) Concept StatisticalClassifi calionCode
Financially SeSed Transmission Losses
Q Concept StatsticalClassifi calionCode
Financially SeSed Transmission Losses
G) Concepe StatisticalClassifi cationCode
:inanciallv SeHed Transmission Losses
(h) Concept StatislicalClassifi calionCode
r-inancially Setted Transmission Losses
O Concept StatisticalClassifi cationCode
Financial SWAP
fl Concept StatisticalClassifi cationCode
Financially Setfled Transmission Losses
ID Concept StatislicalClassifi calionCode
Financially SeUed Transmission Losses
(m) Concept StalisticalClassifi cationCode
ih) Concept Statistical Classifi cationCode
Resource Contingent Bundled - Energy and Green Atbibutes O3101120'19-12R1D023.
Northwestem Enerqy LLC sale expires October31,2023.
ln) Concept StratisticalClassif cationCode
Pacifi Corp sale terminates October 31, 2023.
lq) Concept StratisticalClassifi cationCode
Sonhact exDires SeDtember 30. 2026.
(g) Concept StatisticalClassifi calionCode
Deviation Eneruv
(q) Concept StatisticalClassifi calionCode
Financially SeSed Transmission Losses
10 Concept StatisticalClassifi cationCode
Puget Sound Energy sale terminates October 31, 2023.
G) Concept StatisticalClassifi cationCode
rinanciallv SeHed Transmission Losses
I0 ConcepI StatisticalClassifi cationCode
Financiallv Setted Transmission Losses
Iu) Concept StatisticalClassif cationCode
Sovereign Power conbact terminates September 30, 2026.
Iv) Concept StalisticalClassifi cationCode
)eviation Enerov
(yq) Concept StatisticalClassifi calionCode
l! Concept StatisticalClassifi cationcode
falen Enerqv sale terminates October31,2023.
iU Concept StatisticalClassifi cationCode
Financially SeUed Transmission Losses
(z) Concept SblisticalClassifi cationCode
Financially Setted Transmission Losses
(aa) Concept Stalislical Classifi calionCode
Financial SWAP
(ab) Concept Statistical Classifi cationCode
lntaCompany Wheeling terminates September 30, 2023.
(ac) Concept StiatisticalClassif cationCode
lntaCompany Generation - Sale of Ancillary Services.
(ad) Concept RatescheduleTarifr{umber
Reserve Sharino underthe NorhWest Power Pool Reserve Sharino Aoreement
(ae) Concept RatescheduleTariffi{umber
BPA Contsact Terminates SeDtembet 30,2028.
(afl Concept RateScheduleTariffi{umber
Efiective October 1, 20'18 - This Scheduling Agreement shall remain in eftct until such lime as BPA is no longer he designated scheduling agent br any
Federal Load.
(ag) Concept RateScheduleTariffrlumber
Reserve Sharing underlhe NorthWest Power Pool Reserve Sharing Agreement.
(ahl Concept RatescheduleTariffi{umber
Reserve Sharino underthe Norhwest Power Pool Reserve Sharino Aoreement.
(ai) Concepl RatescheduleTarifr{umber
Reserve Sharino underthe Norbwest Power Pool Reserve Sharino Aoreement
(aj) Concept RateScheduleTariffi,,lumber
Reserve Sharing under the Nor$West Power Pool Reserve Sharing Agreement
(ak) Concept RateScheduleTariffirlumber
Reserve Shafino under the NorhWest Power Pool Reserve Sharino Aoreement
(al) Concept RateScheduleTarim{umber
Reserve Sharino under the NorthWest Power Pool Reserve Sharinq Aqreement
(am) Concept RatescheduleTariffi.lumber
Kootenai Conbact Terminates March 3', , 2024
(an) Concept RateScheduleTariffillumber
Reserve Sharing underthe NorfiWest Power Pool Reserve Sharing Agreement.
(ao) Concept RatescheduleTariffi,,lumber
Reserve Sharino underthe NorfiWest Power Pool Reserve Sharino Aoreement.
(ap) Concept RatescheduleTariffi{umber
Reserve Sharinq under the NorfiWest Power Pool Reserve Sharinq Aqreement.
(aq) Concept RatescheduleTarim.lumber
Reserve Sharinq underthe NorlhWest Power Pool Reserve Sharing Aqreement
(ar) Concept RatescheduleTarim{umber
Reserve Sharing underthe Northwest Power Pool Reserve Sharing Aqrcement
(as) Concept RateScheduleTariffi{umber
Reserve Sharinq underthe NorthWest Power Pool Reserve Sharino Aoreement.
(at) Concept RatescheduleTarifilrlumber
Reserve Sharinq underthe Northwest Power Pool Reserve Sharinq Aqreement-
(aul Concept RateScheduleTariffirlumber
Reserve Sharing underhe Northwest Power Pool Reserve Sharinq Aqreement.
(av) Concept DemandChargesRevenueSalesForResale
;apacity
(aw) Concept [lemandChary€sRflonuesdesForRosale
Resenrc
(ax) Concept DernandChargesRerrcnueSalesForResale
;apadty
(av) Conoept DernndChagosRwenueSalesForResale
raoadti
Pege 3{0-3ll
Name of Respondent
Avista Corporation
This reportis:
(t) Z1 nn oiginat
(2) fl AResubmission
Dab ofReport
un5no22
Year/Period of Roport
Endot202llG{.
ELECTRTC OPERATPT{ AiID TATNTENANCE EXPENSES
1 .I. POWER PRODUCTION EXPENSES
2 A. Sbam Power Generalion
3 Operalion
4 (500) Operalion SupeMsion and Engineedng 371,419 3tf,806
5 (501) Fuel 34,555,011 29,506,761
o (502) Steam Exponses 3F10,780 3,5't4,368
7 (503) Steam from O0rerSources 0
8 (Less) (5O4) Steam TransEneGCr.0
I (505) Electic Expenses 707,246 743IaT
10 (506) Miscellaneous Sbam Power Expenses 5,582,569 4,636,347
't1 (507) Renb 0
't2 (509)Allowances 0
13 TOTAL Operalion (Enter Total of Lines 4 tlru 12)44,627,025 38,755,769
14 Mainbnance
15 (510) Malnbnanco SupeMsion and Engineedng 773,701 660,566
16 (51'l) Maintenance of Shrctures 723,57'.1 776,895
17 (512) Mainbnanco of Boiler Plant 7,8't8,349 7,796,381
18 (513) Mainbnance of Electic Plant 2,056,873 2,263,602
19 (514) Mainbnance of Miscellaneous Steam Plant 1,153,608 1,186,306
20 TOTALMainbnance (EnbrToEl of Lines 15lhru 19)12,526,',toz 12,683,7s0
21 TOTAL Power P.oduc{on Expenses-Sbam Po,yor (Enbr Total
oflines 13 & 20)57,153,127 51139,5'r9
22 B. Nudear Power Generalion
23 Operalion
24 (517) Operation Supervision and Engineering 0
25 (518) Fuel 0
26 (519) Goolants and Wbter 0
27 (520) Sbam Expenses 0
28 (521) Sbam f'om OtherSources 0
29 (Less) (522) Steam Transfured4r.0
30 (523) Electic Expenses 0
31 (524) Miscellaneous Nuclear Power Expenses 0
32 (525) Renb 0
33 TOTALOperaton (EnbrTotal oflines 24 thru 32)0
FERC FORil iro. r (ED. r2{3)
Page 320.823
ELECTRIC OPERATK)T{ AND TAINTEIANCE EXPENSES
v MaintBnance
35 (528) MainEnance SupeNision and Engineering 0
36 (529) Maintenanco of Sh.rctJres 0
37 (530) Mainbnance of Reacbr Plant Equipment 0
38 (53'l ) MainEnance of Electic Plant 0
39 (532) Mainbnance of Miscellaneous Nudear Plant 0
40 TOTAL MainEnance (EnbrTobl of lines 35 hru 39)0
41 TOTAL Power Pmduction Expenses-Nuclear. Power (Enbr
Total of lines 33 & 40)0
42 C. Hydraulic Poler G€neralion
43 Operation
44 (535) Operalion Supervision and Engineedng 2,203,417 1,909,402
45 (536) Watertor Power 't,149414 1,417,'.t18
46 (537) Hydraulic Expenses 8,626,222 9,826,421
47 (538) ElecEic Expenses 5,746493 5,782,0U
48 (539) Miscellaneous Hydraulic PowerGeneration Expenses 1,168,693 1,089,381
49 (540) Renb 6,847,161 6,590,160
50 TOTAL Operation @nbr Total of Lines 44 thru 49)25,741,400 26,614,516
51 C. Hydraulic Power Cieneralion (Continued)
52 Mainbnance
53 (541 ) Mainentance Supervision and Engineering 627,755 577,244
54 (312) Mainbnance of Sh.tctt]es 68',t,202 2,148,575
55 (8t3) Maintenance of Reservoirs, Dams, and Whbrways 780,343 u7,512
56 (544) Maintenance of Elecfic Plant 3,386,126 3,116,588
57 (545) Maintenance of Miscellaneous Hydraulic Plant 624,586 672,199
58 TOTAL Mainbnance (EnbrTotal of lines 53 hru 57)6,100,012 6.862,118
59 TOTAL Power Produc{ion Expenses-Hydraulic Power (Iotal of
Lines 50 & 58)31,841,412 33476,634
60 D. Other Power Generation
61 Operation
62 (546) Operation Superuision and Engineering 407,941 387,513
63 (547) Fuel 97,277,819 53,865,752
il (548) Generation Expenses 1,835,082 2,362,990
u.1 (548.1) Operation of Energy Sbrage Equipment o
65 (549) Miscellaneous Ofter Power Generalion Expenses 942,690 407,606
66 (550) Renb 87,122 84,304
67 TOTAL Operation (Enter Total of Lines 62 hru 67)100,550,654 57,108,165
FERC FORil NO. r (ED. r2€3)
Page 320323
ELECTRIC OPERATION AI{D IIAINTENANCE EXPENSES
68 Mainbnance
69 (551 ) Maintenance Supervision and Engineering 706,634 681,138
70 (552) Mainbnance of Stuctres 91,546 178,602
71 (553) Mainbnance of Generaling and Electic Plant 4,974,985 4,1',t7,018
71.1 (553.1) Mainbnance of Energy Sbrage Equipment 0
72 (53t) Maintenance of Miscellaneous Other Power Generation
Plant 858,287 408,807
73 TOTALMainEnance (EnterTotal of Lines 69 hru 72)6,631,452 5,385.565
74 TOTAL Power Prcduclion Expenses€ther Power (Enbr Total
ofLines 67 & 73)'t07,182,106 62,493,730
75 E. Oher Power Supply Expenses
76 (555) Purchased Power 156,401,039 136,251,226
76.',|(555.'l ) Power Purcfiased br Sbrage Operalions (3,938,836)
77 (556) System Conhol and Load Dispabhing 757,MO 708,451
78 (557) Oher Expenses 33,704,826 33,286,543
79 TOTALOherPowerSupply Exp (EnterTobl ofLin€s 76 thru
78)186,924,069 170,246,220
80 TOTAL Power Poduction Expenses (Iotal of Lines 21, 41, 59,
74 &79)383,1(x),714 317,656,103
8l 2. TRANSMISSION EXPENSES
82 Opemlion
83 (560) Operation Supervision and Engineering 1,807,039 2,195,597
85 (561.'l ) Load Dispatfi-Reliability 32,205 25,215
86 (561.2) Load Dispat*r-Monibrand Operab Transmission
Sysbm 1,101,498 1,203,318
87 (561.3) Load Dispatch-Transmission Seruice and Scheduling 947,297 1,008,482
88 (561.4) Scheduling, Sysbm Contol and Dispatch SeMcos 0
89 (561.5) Reliability, Planning and Standads Dovelopment 523,067 483,110
90 (561.6) Transmission Service Studies 0 655
9l (561.7) Generalion lnbrconnec{ion Studies 0 4,366
92 (561.8) Reliability, Planning and Shndads Development
Services
93 (562) Stalion Expenses 406,416 477,902
93.1 (562.1) Operation of Eneryy Sbrage Equipment 0
94 (563) Overhead Lines Expenses 582,254 423,608
95 (564) Underground Lines Exponses 0
96 (565) Transmission of Electicig by Ofters 18,301,413 16,539,039
97 (566) Miscellaneous Transmission Expenses 3,224,770 2,365,717
98 (567) Renb 103,366 185,537
FERC FORm ilO. r (ED. r2€3)
Page 320€23
ELECTRIC OPERATK'TI AND TAIT{TET{ANCE EXPENSES
99 TOTAL Operalion (Enbr Total of Lines 83 hru 98)27,029,455 24,912,546
100 Mainlenance
101 (568) Mainbnanca Supsrvision and Engineering 449,358 426,853
102 (569) Mainbnance of Shrctures 656,084 429,943
103 (569.1) lilainbnance of Compubr Hadware 0
1M (5692) Mainbnance of Compuhr Soflrrarc 0
105 (569.3) luainbnance of Communication Equiprient 0
106 (569.4) Mainbnance of Miscellaneous Regional Transmission
Plant 0
107 (570) Mainbnance of Staton Equipment 856,933 761,185
107 -1 (570.1) lttainbnance of Enetgy Sbrage Equipment 0
108 (571) Mainbnance of Ovefiead Lines 1,951,772 1,U6,772
r09 (572) Mainbnsncs of Undergtound Lines 18,408 3,651
110 (573) MainEnanca of Miscellaneous Transmission Plant 85,457 35,220
111 TOTAL Mainbnance (fohl of Lines '101 thru 110)4,O'.t8,O12 3,003,624
112 TOTAL Transmission Expenses Cfotal of Lines 99 and 11'l )1'.t,047167 27,916,170
113 3. REGIONAL MARKET EXPENSES
1'.!4 Operalion
1't5 (575.1 ) Operation Supeilision 0
116 (575.2) Day-Ahead and Real-Time Market Facilitaton o
117 (575.3) Transmission Righb Ma*et Facilihton 0
118 (575.4) Capacity Market Facilitaf on 0
1't9 (575.5) Ancillary SeMces Market Facilitafon 0
120 (575.6) Market Monibdng and Compliancs 0
121 (575.7) Market Facilitaton, Monibring and Compliance
SeMces 0
122 (575.8) Renb 0
123 Total Operation (Llnes 115 thru 122)0
124 Maintenanc€
125 (576.1) Maintenance of Stuctrrcs and lmpIovemenb 0
126 (5762) Mainbnance of Computer Hadwarc 0
127 (576.3) Mainbnance of Computer Sofrware 0
128 (576.4) Maintenanco of Communication Equipment 0
't29 (576.5) Maintenance of Miscellaneous Market Operation Plant 0
130 Total Maintenance (Lines 125 hru 129)0
131 TOTAL Regional Transmission and Matket Operation
Expenses (EnbrTotal ofLines 123 and 130)0
132 4. DISTRIBUTION EXPENSES
FERC FORri l{O. I (ED. l2€3}
Page 320323
ELECTRIC OPERATI(X AI{D ilAI]{TENANCE EXPEI{SES
133 Operation
134 (580) Operation Supervision and Engineering 3,83/.,402 3,716,il4
'135 (581) Load Dispatching 0
136 (582) Stalion Expenses 1,033,177 641,798
137 (583) @erhead Line Expenses 2,986,138 2,561515
138 (584) Undergound Line Expenses 1,766.600 1,747,358
138.1 (584.1) Operation of Energy Sbrage Equipment 0
139 (585) Sbeet Lighting and Signal Sysbm Expenses 9,754 38,628
140 (586) MeEr Expenses 1,897,373 1,634,878
141 (587) Cusbmer lnstallatons Expenses 730,717 689416
142 (588) Miscellaneous Expenses 5,301,940 4,826,245
143 (589) Renb 236,112 275,U1
144 TOTALOperalion (EnbrTotal of Lines 134 hru'143)17,796,213 16,132,223
145 Maintenance
't46 (590) Mainbnance Supervision and Engineering 1,335,012 1,374,983
147 (591) Maintenance of Stucturcs 501,697 566,579
148 (592) Mainbnance of Station Equipment 688,988 494,O75
'1,88.1 (5922) Maintenanca of Energy Sbrage Equipment 0
149 (593) Mainbnance of &erhead Lines 16,559,87/13,7U,825
150 (594) Mainbnance of Underground Lines 656,866 676,586
151 (595) Mainbnancs of Line Transbrmers 346,050 430,900
152 (596) Mainbnance of Street Lighling and Signal Systems 105,195 141,O14
153 (597) Mainbnanco of Mebrs 35578 50,253
1il (598) Mainbnance of Miscollaneous Distibulion Plant 1,3M,862 553,027
155 TOTAL Mainbnance (Iohl of Lines 146 hru 154)21,5%,125 18,O22,242
156 TOTAL Distibution Expenses (Iotal oflines 1,14 and '155)39,390,338 34,154,465
't57 5. CUSTOMER ACCOUNTS EXPENSES
158 Operation
't59 (s)1) Supervision 1?3,172 149,519
160 (902) lvtebr Reading Expenses Tt1,368 1,204,370
161 (903) Cusbmer Records and Collec{ion Expenses 7,235,25 7480,445
'162 (9(X) Uncollectible Accounb 6,543,365 7,961,674
163 (905) Miscellaneous CustomerAccounb Expenses 93,399 '145,713
164 TOTAL Custcmer AccounE Expenses (EnterTotral of Linss I 59
thru 163)14,816,829 16,941,721
165 6. CUSTOMER SERVICE AND INFORMATIONAL
EXPENSES
FERC FORil NO.1 (ED.12€3)
Page 320323
ELECTRIC OPERATK)il AND IAINTENAilGE EXPENSES
166 Operation
167 (907) Supervision 0
168 (908) Cusbmer Assistance Expenses 34,479,894 33,716,712
169 (909) lnbrmational and Instuc,lional Expenses 72'.t,'.t66 1,029,735
170 (9'10) Miscellaneous Cusbmer Servlce and lnbrmauonal
Expenses 321,468 320,788
17'.!TOTAL Cusbmer SeMce and lnfurmation Expenses (fobl
Lines t67thru'170)35,522,528 35,067,235
172 7. SALES EXPENSES
173 Operalion
174 (911) SupeMsion 0
175 (912) Demonsfaling and Selling Expenses 131462
't76 (91 3) Advedising Expenses 0
'lTt (916) Miscellaneous Sales Expenses 0
't78 TOTAL Sales Expenses (EnterTotal of Lines 174tl'ru 177)131,462
179 8. ADMINISTRATIVE AND GENERAL EXPENSES
180 Operalion
181 (920) Adminishalive and General Salades 32,391,556 27,858,120
1U (921) Otrce Supplies and Expenses 4,031,699 4275,81O
183 (Less) (922) AdminisEalive Expenses TransErBd4redit 100,690 103.030
1U (923) Outside Services Employed 12,782,457 10,580489
185 (924) Poperty lnsurance 2,039,O37 1,673,027
r86 (925) lnjudes and Damages 7,352,763 4,251,143
187 (926) Employee Pensions and Benefib 29,3'.t6,292 31,925,253
188 (927) Franchlse Requiremenb 1,200 1,200
't89 (928) Regulabry Commission Expenses 6,681,340 6,021,061
190 (929) (Less) Duplicab Chaqes€r.0
191 (930.1 ) General Adverlising Expsnses 0
192 (930.2) Miscellaneous @neral Expenses 5,236,355 6469,003
193 (931) Rents 793,091 566,423
194 TOTALOperalion (EnterTotal ofLines 181 thru 193)100.525,100 93,518,499
195 Malnbnance
196 (935) Mainbnance ofGeneral Plant 13,299,900 12,476,593
197 TOTALAdminishative & General Expenses (Iotal ofLines 194
and 196)113,825,000 105,995,092
198 TOTAL Electic Operalion and Mainbnance Expenses Ootal of
Lines 80, 1'12, 131, I 56, 1 64,'17 1, 17 8, and 197 |6't7,834,338 s37,730,786
FERC FORil 1{O. I (ED. l2€3}
Pago 320€23
Name ofRespondent
Avish Coryoralion
This report is:
(1)ulanoiginat
(2) E AResubmission
Dab ofReport
un5no22
Year/Period of Repoil
End ot 2021l 04
1 Adams Nielson Solar, LLC LU PURPA 43,328
105,3932Avangrid Renewables, LLC SF Tariff9
3 Avangdd Renewables, LLC
o LF NWPP 't4
4 BP Energy SF Tadfi9 400
5 Black Hills Powel lnc.SF Tadfi9 40
6 Bonneville Porer Administsation
l!)LF Tarifi8 274
7 SF Tarifi9 52,'t06Bonneville Power Adminisbation
236Bonneville Power Adminisbation
lrl LF NWPP
22,514oBonnoville Power Adminisfation
10 LF Tarifi8
10 Bonneville Power Administalion
o LF Tarifi8 1,829
11 os BPAOATTBonneville Power Adminisbation
o
12 Brookfield Energy Markeling LP SF Tarifi9 5,434
13 SF Tarifi9 175CP Energy Markeling (US) lnc.
14 Calibmia lndependent Sysbm
Operalor SF Tarif 9 10,496
15 Calpine Energy Services, LP SF Tarifi9 6,145
16 Chelan County PUD IU Rocky Reach 22,161
17 Chelan County PUD
ld IU Rocky Reach (23,762)
18 Chelan Coung PUD SF Tadfi9 't24,200
t9 Chelan County PUD
o)LF NWPP 10
20 Chelan County PUD IU Chelan Sys 404,289
21 City of Spokane IU PURPA 50,7U
22 City of Spokane IU PURPA 1't9,640
23 Clark Fork Hydro LU PURPA 886
24 Clabkanie PUD SF Tariff9 854
25 Clearwater Paper Company IU PURPA 424,874
26 Clearwater Power Company
!)RQ NA 185
PURCHASED POWER (Account 555)
FERC FORilr NO. I (ED.12€0)
Page 326-327
PURCHASED POWER (Account 555)
slts27Community Solar LU PURPA
SF Tariff9 26,65828ConocoPhillips Company
22329Deep Cr€ek Energy, LLC IU PURPA
LU Wells 452,35730Douglas County PUD No. 1
LF NWPP 131Douglas Coung PUD No.1
o
32 Douglas County PUD No. 1
G)os Wells
EX Tarifi933Douglas County PUD No. 1
6,765uDynasV Power, lnc.SF Tarif I
SF Tarifi9 3,29935EDF Trading No America
36 Enel X North ArErica, lnc.LU PURPA 48
SF Tariff9 1,78037Energy Keepers, lnc.
SF Tarifi9 2,71138Eugene \,\rabr& Electic Boad
17,74939Exelon Generalion Company, LLC SF Tarifr9
LU PURPA 2,98940Ford Hydro Limited Parhership
332,48541Grant County PUD No. 2 LU Priest Rapids
1842GrantCounty PUD No.2
iu LF NWPP
43 GrantCounty PUD No.2 EX FERC #104
SF Tarifi9 4144Grant County PUD No. 2
45 Great Northem Spokane, LLC LU PURPA 106
't646Gddbrce Energy Management
LLC
LF NWPP
SF Tariff9 3,97047Guzman Eneryy, LLC
48 Hydro Technology Systems IU PURPA 7,709
LU PURPA 2,64049ldaho County Power & Light
os ldaho Power
CoOATT50ldaho Porver Company
lel
SF Tarif I 15,O2551ldaho PowerCompany
LF Tarifi9 5652ldaho Power Company
o
RQ 208 't6853lnland Power & Light Company
ls)
LF Tarif I 1,32054Koobnai Electic Cooperative
t)
Tarifr9 't8,24355Macquarie Energy, LLC SF
FERC FORM NO. I (ED.12€o)
Page 326327
PURCHASED POUIIER (Account 555)
56 Mizuho Securities USA, lnc.OS NA
57 Morgan Stianley Capibl Group SF Tarifi9 40,o24
58 Nevada Porver Company os NV Eneryy
OATT
59 Nevada Power Company
ld LF Tariff9 5
60 NextEra Energy Power Markeling,
LLC SF Tariff9 800
61 NorthWestem Energy SF Tariff9 42,570
62 NorlhWestem Energy LF NWPP 33
63 Nonhwestem Energy
!!)IF Tarifi9 4,475
64 Norhwestem Energy
G)os Northwestem
Energy OATT
65 PacifiCorp SF Tadfi9 19,310
66 PacifiCorp LF NWPP 68
67 o
PacifiCorp OS PacifiCorp
OATT
68 Palouse Wnd, LLC LU PPA 360,783
69 Pend Oreille County PUD No. 1 SF Pend O'20,97',l
70 Pend Oreille County PUD No. 1
tdt!)LF Pend O'6,925
71 Pend Oreille County PUD No.'l LF Pend O'482
72
ltl
Portand General Electic
Company
EX Tarifi9
73 Porfland General Elecbic
Company SF Tariff9 40,097
74
Ilq
Portand General Elecfic
Company
LF NWPP 46
75
E
Portand General Electic
Company
LF Tariff9 4,364
76 Powerex Corp SF Tarifi9 61,728
77 Puget Sound Energy SF Tarifi9 55,857
78 Puget Sound Energy LF NWPP 67
79 PugetSound Energy
lsl LF Tarif I 10
80 Rainbow Energy Markeling Co.SF Tarifi9 1,299
FERC FORM NO. r (ED. 12.90)
Page 326.327
FERG FORil NO. I (ED. {2€0)
PURCHASED POITUER (Account 555)
Page 326.327
81 Rathdrum Power, LLC LU Lancaster 1,820,368
82 LU PPARa6esnake Flat LLC 423,5',10
83 Seaffie City Light SF Tarifi9 8,070
84 Seaue City Light
.lr!)LF NWPP 26
85 Sheep Creek Hydro IU PURPA 6,641
86 Shell EneEy SF Tarifi9 n,032
87 Snohomish County PUD No.'l SF Tarifi9 22,440
Sovereign Power
€)LF Sovereign 7,917
89 LU PURPASpokane County 1.123
90 Slimson Lumber IU PURPA 35,127
SF91Tacoma Power Tarifi9 '13,722
92 Tamma Power
ti)LF NWPP 12
93 The City of Cove LU PURPA 2,337
94 The Energy Authority SF Tarifi9 20,757
95 SF Tarifi9TransAltra Energy Marketng 59,274
96 Turlod( lnigation Dis&ict SF Tarifi9 7,482
SF Tariff997Vibl Inc.2,000
os98Wells Fargo Se@rilies, LLC
Idl NA
99 OS OATTlnbaCompany Generation
lc)
Services
100 Oher - lnadveilent lnterchange EX
101 Powerdex Pricing Accrual
lEl SF Tariff9
15 TOTAL 5,437,179
PURCHASED POWER (Account 555)
1 1,753,4U 1,753484
2 3,103,982 3,103,982
41134'.11
4 137,688 137,688
5 3,000 3,000
o 0
7 3,021,866 3,021,866
I 10,050 10,050
I 959,757 959,757
100,28610't00,286
11 3'1,004 31,004
12 257,342 257,U2
't3 106,550 106,550
14 541.173 541,173
15 187,688 187,688
16 0
17 0
18 4,019,800 4,019,800
19 509 509
20 14,300,000 '14,300,000
21 1,916,962 1,916,962
22 5,636,059 5,636,059
23 55,589 55,589
24 29,270 29,270
25 10,409,413 10,409,413
26 16,352 16,352
27 0
28 '1,104,650 1,104,650
29 9,121 9,121
30 3,400,592 3,400,592
31 25 25
32 1468,579 1,468,579
33 411,720 0
34 1,853,118 1 ,853,118
FERC FORM NO.1 (ED. 12-90)
Pago 326€27
PURCHASED POYIIER (Account 555)
35 223,39t 223,394
36 0
37 213A50 213,450
38 118,151 118,151
39 474,198 474,198
40 234,443 2U,443
41 1'.1,276,183 1',t,276,183
42 850 850
43 (58,028)(58,028)
44 2,229 2,229
45 0
46 741 74',l
47 193,831 193,831
48 275,368 275,368
49 133,149 '133,149
50 189 189
5'l il7.729 647-729
52 7,766 7,766
53 11,97'.1 1'.t,971
54 70,095 70,095
55 u7,327 847,327
56 (3,188,064)(3,188,oil)
57 1,494,857 1,494,857
58 (1,033)(1,033)
59 124 124
60 35,200 35,200
61 '1,244,444 1,2M,444
1,39062 1,390
63 211,030 211,O30
't9,9766419,976
65 898,754 898,754
66 3,O72 3,O72
67 (1,3e2)(1,392)
23,057,U268 23,057,642
FERC FORii NO.1 (ED.12€0)
Pags 326€27
PURCHASED POWER (Account 555)
69 722,988 722,988
70 223,805 223,805
71 12,494 12,494
72 7,890 7,889 0
73 1,864,140 1,864.140
74 1,590 't,590
75 't44,824 144,824
76 3,538,850 3,538,850
77 2,877,377 2,877,377
78 3,006 3,006
79 560 560
80 93,800 93,800
8t 28,827,&6 28,827,il6
82 't2,747,296 12,747,296
83 331,920 331,920
u 1,159 1,159
85 316,4rc 3'16,546
86 2,658,619 2,658,619
87 2,269,580 2,269,580
88 285,711 285,71',l
89 31,507 31,507
90 '1,521,376 't,52'.1,376
91 943,975 943,975
92 489 489
93 91,479 91479
94 922,835 922,835
95 2,079,496 2,079,496
96 178,040 178,040
97 60,320 60,320
98 (750,772)(750,772)
99 1,514,192 1,514,192
100 747 0
101 2,835 2,835
15 0 7,890 420,356 28,976,775 128,389,613 (965,349)'t 56,401,039
FERC FORM NO.1 (ED.12{0)
Page 326-327
Name of Respondent
Avista Coporation
This report is:
(1)gl An oisinal
(2) E A Resubmission
Date of Report:
urt5t2022
Year/Period of Report
End ot 2021l Q4
FOOTNOTE DATA
Ia) Concept NameOEompanyOrPubl icAuthorityProvidin gPurchased Power
Reserve Sharing under the NorhWest Power Pool Reserve Sharing Agreement.
IU) Concept NameOGompanyOrPubl icAuhorityProvidingPurchasedPower
BPA Self Supply for NITSA customes.
Iq) Concept NameOCompanyOrPublicAuthorityPmvidingPurchasedPower
Reserve sharinq under lhe Northwest Power Pool Reserve Sharinq Aqreement.
IlD Concept NameOEompanyOrPublicAuthorityProvidi ng PurchasedPower
BPA conhac{ brminates September 30,2028.
le ) Concept N ameOfCompanyOrPubl icAuthorityPtovidi n gPurchased Power
Effective October 1, 2018 - This Scheduling Agreement shall remain in efiect until such time as BPA is no longer the designated scheduling agent for any
Federal Load.
{! Concept NameOEompanyOrPubl icAuthorityProvidingPurchasedPower
Ancillary Services - Spinning & Supplemental
(d Concept NameOrcompanyOrPubl icAuthorityProvidingPurchasedPower
Canadian EnUtement
Ih ) Concept NameOrcompanyOrPublicAuthorityProvidi ng PurchasedPower
Reserve Sharing underthe NorthWest Power Pool Reserve Sharing Agreement.
O Concept NameOEompanyOrPubl icAuthorityProvidin gPurchased Power
Service to Ahsahka, ldaho ftom CleaMater Power Company. No demand charges associated with the agreemenl
O Concept NameOrcompanyOrPubl icAuthorityProvidingPurchasedPower
Reserve Sharinq under the NorhWest Power Pool Reserve Sharing Agreement.
{!) Concept NameOfCompanyOrPublicAuhorityProvidi ngPurchased Power
Sanadian Enlifement associated wih Wells conhact.
(J Concept NameOOompanyOrPubl icAuthorityProvidi ng PurchasedPower
Reserve Sharino underthe Norhwest Power Pool Reserve Sharino Aqreement.
(m) Concept NameOfCompanyOrPubl icAuthorityProvidi ngPurchased Power
Exchanqe
(n ) Concept NameOrcompanyOrPublicAuthorityProvidingPurchasedPower
Reserve Sharinq underthe NorthWest Power Pool Reserve Sharing Agreement.
(q) Concept NaneOOompanyOrPublicAuthorityProvidi n gPurchasedPower
:nergy lmbalance Charges
J$ Concept NameOCompanyOrPublicAuthorityProvidingPurchasedPower
:inanciallv Setfl ed Transmission Losses
Ig) Concept N ameOrcompanyOrPubl icAuthorityProvidi n g Purchased Power
Service to Deer Lake ftom lnland Power and Light. No demand charqes associated with the aqreement.
{l Concept NameOGompanyOrPublicAuhorityProviding PurchasedPower
(ootenai conhact terminates March 3'1, 2024.
{g) Concept NameOEompanyOrPublicAuthorityProvidi ngPurchased Power
:inancial SWAP
Q Concep[ NameOfCompanyOrPubl icAuthorityProviding PurchasedPower
!nerqy lmbalance Charges
fu) Concept NameO€ompanyOrPubl icAuthorityProvidi ngPu rchasedPower
:inancially Setred Transmission Losses
Iv) Concept NameOCompanyOrPubl icAuhorityProvidingPurchasedPower
leserve Sharino underthe Nor$West Power Pool Reserve Sharinq Aqreement
(y1) Concept N ameOOompanyOrPublicAuthorityProvidi ng Purchased Power
Financially Setfl ed Transmission Losses
{x) Concept NameOrcompanyOrPublicAuthorityProvidingPurchasedPower
Energy lmbalance Chames
(y) Concept NameOOompanyOrPublic,AuthorityProvidingPurchasedPower
Reserve Sharing underthe Northwest Power Pool Reserve Sharinq Aqreement.
(z) Concept NameOGompanyOrPublicAuthorityProvidingPurchasedPower
Energy lmbalance Charces
(aa) Concept NameOCompanyOrPublicAuthorityProvidingPurchasedPower
Pend Oreille County PUD contract expires September 30, 2026.
(ab) Concept NameOOompanyOrPublicAuthorityProvidingPurchasedPower
Pend Oreille County PUD contract expires September 30. 2026.
(ac) Concept NameOCompanyOrPublicAuthorityProvidingPurchasedPower
Exchanqe
(ad) Concept NameOEompanyOrPublicAuthorityProvidingPurchasedPower
Reserve Sharing underlhe NorthWest Power Pool Reserve Sharinq Aqreement.
(ae) Concept N ameOOompanyOrPublicAuthorityProvidi ng Purchased Power
Financially Seded Transmission Losses
(a0 Concept NameOCompanyOrPublicAuthorityProvidingPurchasedPower
Reserve Sharing underthe NorhWest Power Pool Reserve Sharing Agreement
(ag) ConcepL NameOfCompanyOrPublicAuthorityProvidingPurchasedPower
Financially Seffed Transmission Losses
(ah ) Concept N ameOGompanyOrPubl icAuthorityProvidingPurchasedPower
Reserve Sharinq underlhe Northwest Power Pool Reserve Sharino Aoreement.
(ai) Concept NameOOompanyOrPublicAuhorityProvidingPurchasedPower
Sovereign contract terminates September 30, 2026.
(aj) Concept NameOGompanyOrPubl icAuthorityProvidi ng Purchased Power
Reserve Sharino under the Northwest Power Pool Reserve Sharino Aoreement.
(a k) Concept NameOCompanyOrPubl icAuthorityProvidingPurchased Power
Financial SWAP
(al) Concept NameOEompanyOrPublicAuthorityProvidingPurchasedPower
{ncillary Services
(am) Concept NameOCompanyOrPublicAuthorityPmvidingPurchasedPower
fo accrue for missino Powerdex ories at vear-end.
Page 326€27
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporation
Year/Pedod of Report
Endot 2021l Q4
This report is:
(1) z1 An oiginal
(2) E AResubmission
Date of ReporL
0/.|15t2022
1 Bonneville Power
Administation
Bonneville Power
Adminishation
Bonneville Power
Administation FNO FERC Trf
No.8 AVA.BPAT AVA.SYS
2 Bonneville Porer
Adminisfalion
Bonneville Power
Administration
Bonneville Power
Administration os RS No.
T't110
3 Bonneville Power
Adminisbation
Bonneville Power
Administation ldaho Power Company NF FERC Trf
No.8
4 Bonneville Power
AdminisEation NF FERC Trf
No.8
Bonneville Power
Adminisfation Avistra Corporation
5 Bonneville Power
Adminishation
Bonneville Power
Adminishation Avista Corporation SFP FERC Trf
No.8
6 Brookfield Renewable
Trading and Marketing LP NorthWestem Energy Bonneville Power
Adminisbation SFP FERC Trf
No.8
7 Bmokfield Renewable
Trading and Marketng LP Nor$Westem Energy Grant County PUD NF FERC Trf
No.8
8 Brookfeld Renewable
Trading and Markeling LP Northwestem Energy Grant County PUD SFP FERC Trf
No.8
I Cityof Spokane City of Spokane Avista Corporation OLF PURPA
10 AVA.SYSConsolidabd lrigation Bonneville Power
Administration Consolidated lri gation LFP FERC Td
No.8 AVA.BPAT
11 Shell Energy North
America
Bonneville Power
Adminisbation ldaho PowerCompany NF FERC Trf
No.8
12 Shell Energy North
America
Bonneville Power
Adminisbation ldaho Power Company SFP FERC Trf
No.8
13 Shell Energy North
America
Bonneville Power
Administration NorthWestem Energy NF FERC Trf
No.8
14 Shell Energy Nortr
America NorhWestem Eneryy Bonneville Power
Adminisbation NF FERC Trf
No.8
15 Shell Energy North
America Northwestem Energy Grant County PUD NF FERC Trf
No.8
16 Shell Energy Nortr
America Northwestem Energy Grant County PUD SFP FERC Trf
No.8
17 Shell Energy North
America NorhWestem Energy PacifiCorp SFP FERC Trf
No.8
18 Shell Energy North
America PacifiCorp ldaho PowerCompany NF FERC Trf
No.8
19 Shell Energy Nortr
America PacifiCorp Northwestem Energy NF FERC Trf
No.8
20 Shell Energy Nortr
America Grant County PUD ldaho PowerCompany NF FERC Trf
No.8
21 Shell Energy Nortr
America Grant County PUD ldaho PowerCompany SFP FERC Trf
No.8
TRAilSmESpN OF ELECTRTIY FOR OTHERS (Account 'lli6.l) (lncludlng hansactlons roftr€d to as 'wheeling")
FERC FORM NO. I (ED.12€0)
Page 328-330
Grant County PUD Northwestem Energy NF FERC Trf
No.822Shell Energy Nortr
Amedca
23
Shell Energy Norlh
America Grant County PUD NorfiWestem Energy SFP
FERC Trf
No.8
NorfiWestem Energy NF FERC Trf
No.824Shell Energy Norfi
America ldaho PowerCompany
25 Shell Energy North
America ldaho Power Company Grant County PUD NF FERC Trf
No.8
26 Avish Corporation ldaho Power Company SFP FERC Trf
No.8
Shell Energy North
America
27 Deep Creek Hydro Deep Creek Avish Corporation OLF PURPA
28 Douglas County PUD Bonneville Power
Administation Avista Corporation NF FERC Trf
No.8
29 Douglas County PUD Bonneville Power
Adminisbation Avista Corporation NF FERC Trf
No.8
30 Douglas County PUD Douglas County PUD Avista Corporation NF FERC Trf
No.8
Bonneville Power
Adminisbalion ldaho PowerCompany NF FERC Trf
No.831Dynasty Power lnc.
32 Dynasty Power lnc.Bonneville Power
Administafion Norhwestem Energy NF FERC Trf
No.8
33 Dynasly Power lnc.Bonneville Power
Administ'alion Avista Corporation NF FERC Trf
No.8
u Dynasty Power lnc.Bonneville Power
Administation Avista Corporation SFP FERC Trf
No.8
35 Dynasty Power lnc.NorhWestem Energy Bonneville Power
Administsation NF FERC Trf
No.8
36 Northwestem Energy ldaho Power Company NF FERC Trf
No.8Dynasty Power lnc.
37 Dynasty Power lnc.NorhWestem Energy PacifiCorp SFP FERC Trf
No.8
38 Dynasty Power lnc.NorhWestem Energy Puget Sound Energy SFP FERC Trf
No.8
39 Dynasty Power lnc.PacifiCorp ldaho Power Company NF FERC Trf
No.8
ldaho PowerCompany Bonneville Power
Adminisfation SFP FERC Trf
No.840Dynasty Power lnc.
41 Dynasty Power lnc.ldaho Power Company PacifiCorp SFP FERC Trf
No.8
42 Dynasty Power lnc.ldaho Power Company Avista Corporation SFP FERC Trf
No.8
43 Avista Corporation Bonneville Power
Adminishation NF FERC Trf
No.8Dynasty Power lnc.
44 Dynasty Pourer lnc.Avista Corporation Avista Corporation SFP FERC Trf
No.8
TRANSI{ISSION OF ELECTRGIIY FOR OTHERS (Account '156.1) (lncludlng bansac0ons rofered to as 'wheeling')
FERC FORM NO. I (ED.12-90)
Page 328€30
45 EDR Trading Nodh
Arnerica
BonneMlle Power
Adminishation NodhWestem Energy NF FERC Td
No- 8
46 EDR Trading Nortr
Anerica
Bonneville Power
Administalion NorhWestem Energy SFP FERC Trf
No.8
47 EDR Trading Nortt
Arnerica NorthWestem Eneqy Bonneville Power
Adminishation NF FERC Trf
No.8
48 EDR Trading North
Amedca NorthWestem Energy Bonneville Power
Administration SFP FERC Trf
No.8
49 EDR Trading Nortr
America NorthWestem Energy Grant County PUD SFP FERC Trf
No.8
EDR Trading Nortr
America NorfiWestem Energy PacifiCorp SFP FERC Trf
No.8
51 EDR Trading North
Amedca NorlhWestem Energy Avista Corporalion NF FERC Trf
No.8
52 EDR Trading Nortr
America ldaho Power Company Bonneville Power
Adminishation SFP FERC Trf
No.8
53 EDR Trading North
America Avista Corporation Bonneville Power
Administration NF FERC Trf
No.8
54 Energy Keeperc Bonneville Power
Administsation NorfiWestem Energy NF FERC Trf
No.8
55 Energy Keepers Bonneville Power
Administration NorthWesbm Energy SFP FERC Trf
No.8
56 Eneryy Keepers NorthWeslem Energy Bonneville Power
Administration NF FERC Trf
No.8
57 Energy Keepers NorlhWestem Energy Bonneville Power
Adminishation SFP FERC Trf
No.8
58 Energy Keepers NorthWestem Energy ldaho PowerCompany SFP FERC Trf
No.8
59 Eneqy Keepers Norhwestem Energy PacifiCorp SFP FERC Trf
No.8
60 Energy Keepers Avista Corporalion Bonneville Power
Adminisfation SFP FERC Trf
No.8
61 Exelon PacifCorp Bonneville Power
Administration NF FERC Trf
No.8
62 Grant County PUD Grant County PUD Grant County PUD OLF RS No..t04 Stratford Coulee
City/Wilson
63 Guzman Energy Bonneville Power
Administsation ldaho PowerCompany NF FERC Trf
No.8
64 Guzman Energy Bonneville Power
Adminisbation ldaho PowerCompany SFP FERC TTf
No.8
65 Guzman Energy Bonneville Power
Adminisbation NorthWestem Energy NF FERC Trf
No.8
Guzman Energy Bonneville Power
Adminisration NorhWestem Energy SFP FERC Trf
No.8
67 Guzman Energy Bonneville Power
Administation PacifCorp NF FERC Tf
No.8
TRANSltllSSlOl{ OF ELECTRICIIY FOR OTHERS (Accounttl56.l) (lncludlng bansactions reftnsd to as'wh€eling')
FERC FORit NO.1 (ED. t2€0)
Page 328-330
68 Guzman Energy Bonneville Power
Administration PacifiCorp SFP FERC Trf
No.8
69 Guzman Energy NorlhWestem Energy Bonneville Power
Adminisbation NF FERC Trf
No.8
70 Guzman Eneqy Norhwestem Energy Bonneville Power
Administation SFP FERC TIf
No.8
71 Guzman Energy NorhWestem Energy ldaho PowerCompany NF FERC Trf
No.8
ldaho Power Company72Guzman Energy Bonneville Power
Adminisfation NF FERC Trf
No.8
73 Guzman Energy ldaho Power Company Bonneville Power
Adminishation SFP FERC Trf
No.8
74 ldaho Power Company Avista Gorporation NF FERC Trf
No.8Guzman Energy
75 Guzman Eneqy Avista Corporafion ldaho Power Company NF FERC Trf
No.8
76 Hydm Tech lndusties Meyers Falls Avistia Corporalion OLF PURPA
77 ldaho Power Company Bonneville Power
Adminisbation ldaho Power Company LFP FERC Trf
No.8 MIDC LOLO
78 ldaho Power Company Bonneville Power
AdminisEalion ldaho PowerCompany NF FERC Trf
No.8
79 Bonneville Power
Adminisbaton ldaho Power Company SFP FERC Trf
No.8ldaho Power Company
80 ldaho Power Company Bonneville Power
Adminishation Northwestem Energy SFP FERC Trf
No.8
81 ldaho Power Company PacifiCorp ldaho Power Company NF FERC Trf
No.8
82 PacifiCorp ldaho Power Company SFP FERC Trf
No.8ldaho PowerCompany
83 ldaho Power Company Puget Sound Energy ldaho PowerCompany SFP FERC Trf
No.8
u ldaho Power Company Grant County PUD ldaho Power Company SFP FERC Trf
No.8
Grant County PUD85ldaho Power Company NorthWestem Energy SFP FERC Trf
No.8
86 ldaho Power Company ldaho Power Company NorlhWestem Energy SFP FERC Trf
No.8
87 ldaho Power Company Chelan County PUD ldaho PowerCompany SFP FERC Trf
No.8
ldaho Power Company Chelan County PUD Norlhwestem Energy SFP FERC Trf
No.8
Avisb Corporation Bonneville Power
Administation SFP FERC Trf
No.889ldaho Power Company
90 ldaho Power Company Avista Corporation ldaho Power Company SFP FERC Trf
No.8
TRANSITISSIoN OF ELECTRIGIrY FOR OTHERS (Account/t56.'t) flncluding transactions refen€d to as 'wheeling')
FERC FORM NO.1 (ED. {2€0)
Page 328330
91 ldaho Power Company Avista Corporation NorhWestem Enegy SFP FERC Trf
No.8
92 Koobnai Elechic Avista Corporation FERC Trf
No.8 AVA.SYS LOLOldaho Power Company LFP
93 Macquarie Energy LLC Bonneville Power
Administ"alion NorhWestem Energy NF FERC Trf
No.8
94 Macquarie Energy LLC Bonneville Power
Adminisbalion NorhWestem Eneryy SFP FERC Trf
No.8
95 Macquarie Energy LLC NorlhwesEm Energy Bonneville Power
Adminishation NF FERC Trf
No.8
96 Macquarie Energy LLC NortrWestem Energy Bonneville Power
Adminisfation SFP FERC Trf
No.8
97 Macquarie Energy LLC Avista Corporation Bonneville Power
Adminisfation NF FERC Trf
No.8
98 Macquarie Energy LLC Avista Corporation Bonneville Power
AdminisEation SFP FERC Trf
No.8
99 Mercuria Energy America
LLC
Bonneville Power
Adminisfation NF FERC Trf
No.8PacifiCorp
100 Mercuria EneEyAmerica
LLC NorthWestem Energy Bonneville Power
Adminishation SFP FERC Trf
No.8
101 Moqan Stanley Capital
Group
Bonneville Power
Administation ldaho Power Company NF FERC Trf
No.8
102 Morgan Stanley Capitral
Group
Bonneville Power
Adminisfation ldaho PowerCompany SFP FERC Trf
No.8
103 Morgan Stanley Capital
Group
Bonneville Power
Adminisfation NorthWestem Energy NF FERC Trf
No.8
'l04 Morgan Stanley Capital
Group
Bonneville Power
Adminishation Norhwestem Energy SFP FERC Trf
No.8
't05 Morgan Stanley Capital
Group
Bonneville Power
Adminisbation PacifiCorp NF FERC Trf
No.8
'106 Moryan Stanley Capital
Group
Bonneville Power
Adminisbation PacifiCorp SFP FERC Trf
No.8
107 Moqan Stanley Capital
Grcup NorhWestem Energy Bonneville Power
Adminisfation NF FERC Trf
No.8
108 Morgan Stanley Capital
Group NorhWestem Energy Bonneville Power
Administration SFP FERC Trf
No.8
109 Morgan Stanley CapiEl
Group NorthWestem Energy ldaho Power Company NF FERC Trf
No.8
110 Morgan Stanley Capital
Group NorftWestem Energy ldaho PowerCompany SFP FERC Trf
No.8
't11 Moryan Stanley Capibl
Group Northwestem Energy Grant County PUD NF FERC Trf
No.8
't12 Morgan Stanley Capital
Goup NorhWestem Energy Grant County PUD SFP FERC Trf
No.8
113 Morgan Stanley Capital
Group Norhwestem Energy PacifiCorp NF FERC Trf
No.8
TRANSII!|SSION OF ELECTREIIY FOR OTHERS (Account456.1) (lncluding ban3acffons returod to as'wheellng')
FERC FORM NO. I (ED.12€0)
Paga 328-330
Northwestem Energy PacifCorp SFP FERC Trf
No.8114Moqan Stanley Capibl
Group
115 Moqan Stanley Capibl
Group GrantCounty PUD ldaho Power Company NF FERC Trf
No.8
1't6 Grant County PUD ldaho Power Company SFP FERC Trf
No.8
Morgan Stanley Capihl
Group
117 Morgan Stanley Capital
Group Grant County PUD NorthWestem Energy NF FERC Trf
No.8
't18 irorgan Stanley Capihl
Gtoup Grant County PUD NorhWestem Eneqy SFP FERC Trf
No.8
119 Morgan Stanley Capital
Gmup ldaho PowerCompany Bonneville Power
Administation SFP FERC Trf
No.8
120 Morgan Stanley Capital
Group ldaho Power Company NorlhWestem Energy SFP FERC Trf
No.8
ldaho Power Company Grant County PUD NF FERC Trf
No.8121Morgan Stanley Capital
Group
'122 Morgan Stanley Capitial
Group ldaho Power Company Grant County PUD SFP FERC Trf
No.8
123 Morgan Stanley Capital
Group Chelan County PUD ldaho Power Company NF FERC Trf
No.8
124 Moqan Sbnley Capital
Group Chelan County PUD ldaho Power Company SFP FERC Trf
No.8
125 Morgan Sbnley Capital
Gtoup Chelan County PUD Nor$Westem Eneryy NF FERC Trf
No.8
126 Bonneville Power
Adminisfation NorlhWestem Energy NF FERC Trf
No.8NorftWesbm Energy
't27 Northwestem EneEy NorthWestem Eneryy Bonneville Power
Adminishation NF FERC Trf
No.8
128 Northwostem Energy Avistia Corporation Bonneville Power
Adminisbation NF FERC Trf
No.8
PacifCorp Bonneville Power
Administration NF FERC Trf
No.8129PacifiCorp
130 PacifiCorp PacifCorp ldaho Power Company NF FERC Trf
No.8
131 PacifiCorp PacifiCorp PacifiCorp NF FERC Trf
No.8
't32 PacifiCorp PacifiCorp PacifiCorp OLF RS No.
182 Dry Gulch Dry Gulch
NF FERC Trf
No.8133PacifiCorpldaho Power Company PacifiCorp
'134 PacifiCorp ldaho Power Company PacifiCorp SFP FERC Trf
No.8
135 Pordand General Electic Bonneville Power
Administration NorthWestem Energy NF FERC Trf
No.8
FERC Trf
No.8136Portand General Elecric Norhwestem Energy Bonneville Power
Adminishation NF
TRANSXIISSION OF ELECTRICIY FOR OTHERS (Account456.'t) (lncluding tsansacdons ref3trld to as'wheeling")
FERC FORilt NO. .t (ED.12.90)
Page 328330
137 Por[and General Elecfic NorhWesbm Energy NF FERC Tf
No. IPortand General Electric
138 Avangrid Renewables Bonneville Power
Adminisbation ldaho Power Company NF FERC Trf
No. I
139 Avangrid Renewables ldaho Power Company Bonneville Power
Administation NF FERC Td
No.8
140 Avangrid Renewables ldaho Power Company Bonneville Power
Adminishation SFP FERC Trf
No.8
141 Powerex Bonneville Porver
Adminishalion ldaho Power Company NF FERC Trf
No.8
142 Powerex Bonneville Power
AdminisEalion ldaho Power Company SFP FERC Trf
No.8
143 Powerex Bonneville Power
Adminisbalion Noilhwestem Energy NF FERC Trf
No.8
144 Powerex Bonneville Power
Adminishation Northwestem Eneey SFP FERC Trf
No.8
145 Pow6rex NorthWesbm Energy Bonneville Power
Administration NF FERC Trf
No.8
146 Powerex NorftWesbm Eneqy ldaho Power Company SFP FERC Trf
No.8
147 Powerex PacifiCorp Bonneville Power
Administration NF FERC Trf
No.8
MA Powerex Puget Sound Eneqy SFP FERC Trf
No.8ldaho PowerCompany
149 Powerex Chelan County PUD ldaho PowerCompany SFP FERC Trf
No.8
150 Rainbow Energy Ma*eling
Corporation
Bonneville Power
AdminisFalion NorthWestem Energy NF FERC Trf
No.8
151 Rainbow Energy Marketing
Corporation
Bonneville Power
Administsaton SFP FERC Trf
No.8Norhwestem Energy
152 Rainbow Energy Marketing
Corporation
Bonneville Power
Adminishalion PacifiCorp NF FERC Trf
No.8
'153 Rainbow Eneqy Mafteting
Corporalion NorthWestem Eneqy Bonneville Power
Adminishation SFP FERC Trf
No.8
1*Rainbow Energy Marketing
Corporalion NorthWestem Energy FERC Trf
No.8PacifiCorpSFP
155 Rainbow Energy Marketing
Corporation ldaho PowerCompany Norbwestem Energy SFP FERC Trf
No.8
156 Rainbow Energy Marketing
Corporation ldaho PowerCompany Grant County PUD SFP FERC Trf
No.8
157 Rainbow Energy Marketing
Corporation ldaho PowerCompany PacifiCorp SFP FERC Trf
No.8
158 Rainbow Energy Marketing
Corporaton ldaho PowerCompany Avista Corporation SFP FERC Trf
No.8
159 Seatre City Light Seaffe City Light GrantCounty PUD OLF FERC Trf
No.8
Chelan-
Sbatrord Sbatbd
TRANSil|ISSON OF ELECTR|CITY FOR OTHERS (Account '156,1) (lncluding tansacffons r€fenod to as 'wheeling")
FERC FORM NO. I (ED. 12.90)
Page 328-330
160 Seatfle CiV Light Seafre City Light Grant County PUD SFP FERC Trf
No.8
161 Spokane Tribe Bonneville Power
Adminisfation Spokane Tribe LFP FERC Trf
No.8 AVA.BPAT AVA.SYS
162 Slimson Plummer Avista Gorporation OLF PURPA
163 The Energy Authori$Bonneville Power
Adminisbation ldaho Power Company NF FERC Trf
No.8
Bonneville Power
Administsation1ilThe EnergyAu0lority Northwestem EneEy NF FERC Trf
No.8
165 The EnergyAuthorig Bonneville Power
Administralion Avistia Corporalion NF FERC Trf
No. I
NorthWesbm Energy166The EnergyAuthority Bonneville Power
Adminisfation NF FERC Trf
No.8
't67 The Energy Authority Northwestem Energy Bonneville Power
Adminishation SFP FERC Trf
No.8
168 The Energy Authority ldaho PowerCompany Bonneville Power
Adminisbalion NF FERC Trf
No.8
169 Transalh Energy Marketing Bonneville Power
Administation ldaho Power Company NF FERC Trf
No.8
170 Transalta EneEy Markeling Bonneville Power
Adminisbalion NorlhWestem Energy NF FERC Trf
No.8
Norhwestem Energy Bonneville Power
Adminisfation NF FERC Trf
No.8171Transalta Energy Marketing
172 Transalta Energy Marketing ldaho PowerCompany Bonneville Power
Adminisfation NF FERC Trf
No.8
173 Tacoma Porver ldaho Powercompany Grant County PUD SFP FERC Trf
No.8
Tacoma Power174Tacoma Power GrantCounty PUD OLF FERC Trf
No.8
Chelan-
Shatrod Shabrd
175 East Greenacres Bonneville Power
Adminisbalion EastGreen Acres LFP FERC Trf
No.8 AVA.BPAT AVA.SYS
35 TOTAL
TRANSMISSION OF ELECTRGIIY FOR OTHERS (Account 456.1) (lneluding tansactione roforred to as 'wheollng')
FERC FORIi NO. I (ED.1240)
Page 328€30
TRANSi|ISSION OF ELECTREIIY FOR OTHERS (Account456.'t) (lncludlng bansacUons roftred to as 'whoellng')
1 2,103,3U 2,103,3U 7,070,473 .o1,459,138 8,529,6r,|
2 ru924,000 924,000
3 23297 23,297 156,784156,7U
4 12 12 79 79
5 9,819 9,819 0
6 800 800 4,227 4,227
7 400 400 2,308 2,308
8 400 400 2,113 2,113
9 !e27,973 27,973
43,4281047,637 7,637 32,365 lq11,063
1'l 3,091 3,091 21,674 21,674
125,881121.167 't,167 125,881
13 351 35'l 2A27 2,427
14 681 68'l 3,932 3,932
15 1,041 1,O41 7,O12 7,O12
724,285t6211,573 211,973 724,285
17 2,O44 2,O44 7,431 7,431
18 120 120 848 848
19 14 14 't04 104
20 405 405 3,'t89 3,'t89
21 3,376 3,376 304,6't9 304,619
22 257 257 1,618 1,6't8
23 560 560 2,657 2,657
24 2,483 2,483 20,025 20,o25
25 1,903 1,903 13,389 13,389
26 I I 1,498 1,498
27 603rd603
28 t!11,358 1't,358
29 144 144 831 831
30 4,083 4,083 23,948 23,948
31 791 7g'.l,5,081 5,081
32 301 301 't,960 1,960
FERG FORl,l NO. 1 (ED. 12€0)
Page 328€30
33 660 660 4,31'l 4,311
34 100 100 805 805
35 237237 1,400 1300
36 932 932 6,687 6,687
37 1,626 1,626 9,510 9,510
38 566 566 4,558 4,558
39 21s 215 1,4il 't,464
40 701 701 5,645 5,645
41 1,302 1,302 10,485 10385
42 2,202 2202 't7,733 17,733
43 100 't00 594 594
44 64,610 64,610
45 6452 6,452 43,797 43,797
46 5,170 5,170 474,736 474,736
47 125 125 777 777
48 173 173 10,482 10482
49 4il4&28,113 28,113
50 1,600 1,600 86,670 86,670
51 447 447 3,362 3362
52 400 400 7,3U 7,384
53 80 80 566 566
54 520 520 4,414 4414
55 u,392 34,392 210,627 210,627
56 247 247 1,500 1,500
57 2,925 2,925 26,815 26,815
58 3U 384 8,283 8,283
59 1,152 1,152 24,U9 24,U9
60 1,558 1,558 8,738 8,738
61 6 6
62 100,256 100,256 28,409 28,409
63 1,495 1,495 12,189 12,189
u 231 231 2,186 2,'t86
TRANSIII{ISIoN OF ELECTREIfY FOR OTHERS (Account '156.'l} (lncludlng tr.nsactlons roferred to as 'wheeling")
FERC FORrrt NO. I (ED. 1240)
Page 328€30
TRANSIilISSIoI{ OF ELECTRICrrY FOR OTHERS (Account456.l) (lncludlng Eansacdons ruturmd to a3'wheoting')
15,730651,624 1,624 1s,730
't,188 't2,283 12,283661,188
930678080930
2,040 2,04068190't90
6,828697367366,828
't15,09970't4,693 't4,693 115,099
228 2,274 2,27471228
12,O25721,507 '1,507 12,O25
48 399 3997348
50 350 3507450
2,416753253252,4',t6
r!16,120 6,12076
800,736 800,736 't,600,000 1,600,00077100
9,43478il1il19,4U
130,08879126,172 126,172 130,088
94,552 94,5528051,667 51,667
959816060959
27,39'l 27,391826,995 6,995
2,798833,7il 3,7il 2,798
33,526 33,5268435,232 35,232
1,185852002001,185
50,816 50,8't68620120'l
29,3278729,878 29,878 29,327
8,656881,46'l 1,461 8,656
128 't28 '100 10089
1,267901,800 't,800 1,247
2,377 17,716 17,716912,377
95,646923144971449778,735 ru16,911
23,039 23,039933,41s 3,4't5
103,'1659422,O40 22,040 103,'165
7,907 7,907951,219 1,219
96 10,327 'to,327 77,809 77,809
FERC FORil NO.1 (ED.12.90)
Page 328€30
97 82 82 685 685
98 175 175 673 673
99 1,471 1171 9,376 9,376
't00 600 600 2,308 2,308
101 845 845 5,530 5,530
102 649649 3,572 3,572
103 5,855 5,855 45,584 45,584
104 89,265 89,265 374,679 374,679
105 2A54 24il 18,341 18,34'l
106 17 A58 17,458 7'.t,622 71,622
107 2,U8 2,U8 15,604 15,604
108 11,270 't1,270 61,931 61,931
109 2421 2421 1s,569 15,569
't10 7,708 7,708 43,534 43,534
11',!2,',t8r',2,1U 13,983 't3,983
1't2 14,033 14,033 78,525 78,525
113 482 482 3,443 3,443
114 67 67 275 275
115 't0,226 10,226 73,403 73403
116 13,598 13,598 76,068 76,068
't17 1,739 1,739 13,322 13,322
118 1,930 1,930 '10,066 10,066
119 2,4002,400 13,414 13,414
120 I I 37 37
121 1,566 1,566 10,164 10,164
't22 16,066 16,066 86,889 86,889
'123 1,213 1,213 7,873 7,A73
'124 58 58 368 368
't25 34 v 241 241
't26 5,296 5,296 35,953 35,953
127 2,962 2,962 17,864 17,8&
128 M M 265 265
TRANSilESPN OF ELECTRICIIY FOR OTHERS (Account tlli6.l) (lncludlng tansactlons rehrsd to as 'wtreeling')
FERC FORM NO. r (ED.1240)
Page 328€30
TRANSIUIISSION OF ELECTREIIY FOR OTHERS (Account t056.1) (lncludlng taniactlons rcfarred to as "wheeling")
129 32,'.t31 32,131 237,425 237,425
130 298 298 2,221 2,221
131 476 476 3,431 3,431
'132 32,776 32,776 232,Ul 232,841
133 I 1 6 6
'tu 47,9962,328 2,328 47,996
135 2,989 2,989 18,63't 18,631
136 5,343 5,343 45,776 45,776
137 2,833 2,833 19,420 19,420
138 120 '120 1,460 1,460
139 325 325 2,602 2,602
140 4,615 4,615
141 223 223 1,860 1,860
't42 113,862 113,862 676,982 676,982
143 3,588 3,588 23,12523,125
144 14,351 14,351 88,398 88,398
145 v2 2,5083422,508
146 23,660 23,660 't53,367 153,367
147 240 240 2,0582,058
148 147,344 147,344 1,004,298 1,004,298
't49 3,689 3,689 20,212 20,212
150 600 600 3,462 3,462
151 't,295 1,295 13,197 13,197
152 100 100 1ltu 1,154
153 't88 188 866 866
't3t 3'13 313 1,442 1,M2
't55 125 125 1,274 1,274
'156 2,400 2,400 12,680 12,680
157 400 400 4,076 4,076
158 399 399 4,066 4,066
159 125,364 125,3il 166,2'10 e90,228 256,438
't60 13,942 't3,942 0
FERC FORM NO.1 (ED.12€0)
Page 328€30
TRAI{SXISSr)I{ OF ELECTRICIrY FOR OTHERS (Aecount456.l) (lncludlng taniacdons reianrd to as 'wheeling')
161 3 4,O14 4,O14 19,684 08,326 28,010
162 I}JB,448 8,448
163 1,991 1,991 15,944 15,944
1il 1,173 1,173 7,376 7,376
198 1,1Tt 1,',t77165198
166 1,129 1,129 8,363 8,363
7,793 42,319 42,3191677,793
168 2,919 2,919 17,321 17,321
169 72 72 1,771 1,771
170 249 249 1,680 1,680
171 477 477 3,6't8 3,6't8
42 242 24217242
't73 14,089 14,089 0
125,U2 312,33017412s,U2 222,'.t02 ,!90,228
175 3 4,391 4,391 11,810 rd7,396 19,206
35 113 4,593,055 4,593,055 16,383,534 0 2,661,792 19,045,326
FERC FORr ilO. r (ED.12{0)
Page 328-330
Name of Respondent
Avista Corporalion
This report is:
(1) UI An originat
(2) E A Resubmission
Date of ReporL
o4115t2022
Year/Period of Report
End of 2021l Q4
FOOTNOTE DATA
Id Concept OtherChargesRevenueTransmissionOElecficityForOthers
Ancillary services
(U) Concept OtherChargesRevenueTransmissionOElecbicityForothers
Parallel Capacitv Suoport Aqreement
(g) Concept OtrerchargesRevenueTransmissionOElectricityForothers
Use of facilities
(l) Concept OtrerChargesRevenueTransmissionOElectricityForothers
Ancillary services
IO Concept Oft erChargesRevenueTransmissionOElecticityForO{hers
Use offacilities
l! Concept OherChargesRevenueTransmissionOElectricityForOthers
Ancillary services
(g) Concept OherChargesRevenueTransmissionOElecticityForOthers
Use of facilities
(h ) Concept OtherChargesReven ueTransmissionOElectricityForOthers
Ancillary services
(!) Concept OtherchargesRevenueTransmissionOElectricityForohers
Use of facilities
O Concept OtherC hargesRevenueTransmissionOElecticityForOthers
Ancillary services
{!) Concept OtherChargesRevenueTransmissionOElecbicityForOhers
Use of fucilities
(Q Concept OtherChargesRevenueTransmissionOElecticityForOhers
Use offiacilities
(m) Concept OtherChalgesRevenueTransmissionOElecficityForOthers
qncillary services
Page 328-E30
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporalion
This r€port is:
(1) Zl An oisinat
(2) E AResubmission
Dab ofReport
04n5no22
Year/Period of Report
Endo*20211QI.
1 Bonneville PowerAdmin LFP
2 Bonneville PowerAdmin LFP
3 Bonneville PowerAdmin OS
4 Bonneville PowerAdmin FNS
5 Bonneville PowerAdmin NF 140,215 140,215
6 Avangrid Renewables, LLC NF '125 125
7 Eneryy Keepers, lnc NF 32,503 32,503
8 ldaho Power Company NF 2,263 2263
I KooEnai Electic Coop LFP
't0 Nevada Power Company NF 400 400
11 Northem Lighb, lnc LFP
12 NorthWestem Energy NF 28,36'l 28,361
't3 NorhWestem Eneryy SFP
14 PacifiCorp NF I 1
15 Portand General Elect NF 2,610 2,610
16 Portand General Elect LFP
't7 PugetSound Energy NF 375 375
18 SeaUe City Light NF 2,039 2,039
19 Snohomish County PUD NF 7,O',t6 7,016
TOTAL 215,908 215,908
FERC FORM NO. I (REV.02{14)
TRANSilIIISION OF ELECTREITY BY OTHERS (Account 565)
Page 332
FERC FORM ].tO. I (REV.02{14)
TRANSIIIISSION OF ELECTRGITY BY OTHERS (Account 565)
Page 332
1 1,507,622 '1,507,622
2 1$2,158,968 12,803,85610,644,888
3 !!54,432 54,432
4 1:t26,462 te230,7z',|'t,357,183
5 746,865 746,865
6 156 156
7 1,t4,858 144,858
8 13,115 13,115
I 47,538 47,538
10 2,128 2,128
11 139,052 139,052
12 166,113 166,1't3
13 63/.,244 r$26,116 660,360
14 5 5
15 3,173 3,173
16 628,000 rd14,989 &t2,989
't7 801 801
18 3,324 3,324
19 7,U4 7,U4
14,727,806 1,088,382 2,485,226 18.301314
FOOTNOTE DATA
(g) Concapt OherChaqesTransmissionOElecticityByOhes
qncillarv SeMces
ID Concopt Oft echargesTransmissionOElecticityByohers
Use of Facilities
{Q Concept OOrerChargesTransmissionOElecticityByOOrers
Ancillarv S6rvices
llJ Concept OtrerChargesTransmissionOElecticityByOhers
Andllary Seryices and Regula6on & Frcquency Responso
G) Concept OtrerchargesTransmissionOElec.ticityByOfi ers
AncillarySeMces
FERC FORtl ]rO. r (REV.02{4)
Page 332
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporation
This report is:
(1) Zl An orlginat
(2) E A Resubmission
Dab of Report:
04h5no22
Year/Period of Report
Endot2o2ll01.
MISGELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIG)
1 lndustry Associalion Dues 1,065,965
2 Nuclear Power Research Expenses
3 Oher Experimental and General Research Expenses
4 Pub and Dist lnfu to Stkhldnl.."expn servicing outstanding Securities 684,439
5 Oth Expn greaterhan orequal to 5,000 show purpose, recipient amount Gmup if less
than $5,000
6 Community Relations 525,657
7 Boad of Director Activities 1,497,266
8 Education, lnbrmalion & Training 344,5't0
I Emergency Operating Procedurc Evenb 736,374
10 Misc Employee Expenses 15,213
1',l Misc Legal, Pofessional & General Services 145,744
12 Misc Transportation 149,400
13 O&er Misc Expenses <$5,000 71,787
46 TOTAL 5,236,355
FERC FORilI NO. 1 (ED. 124.1)
Page 335
Name ofRespondent
Avista Corporation
This report is:
(1) z1 en oiginal
(2) E AResubmission
Dab ofReport
04n5n022
Year/Pedod of Repoil
End ot 2021/Q4
1 lntangible Plant 6224,736 6,224,736
2 't6498,',t44 16,498,144Steam Produclion Plant
3 Nuclear Production Plant
4 14,702,293Hydraulic Produc{ion Plant-
Convenlional 14,702,293
5 Hydraulic Prcdudion Plant-
Pumped Storage
6 10,646,929 10,646,929Other Pmduction Plant
7 Transmission Plant 18,773,3',t2 18,773,312
8 53,293,772Disfibution Plant 53,293,772
9 Regional Transmission and Market
Operation
10 4,428,885 424,532General Plant 4,853,417
1',l Common Plant€lec.[ic 18,173,097 32,78',t,226 50,954,323
't36,516,43212TOTAL 39,430,494 175,946,926
FERC FORir NO. t (REV. t2{3)
Depmciafion and Amodzatlon of Electic Planl (Account tO3, t0tl, 405)
Pago 336-337
12
13
14
15
16
17
18
't9
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
49
This Page Intentionally Left Blank
FERC FORm NO. r (ED. 12€6)
REGULATORY CO}IMISS'ON EXPENSES
Page 350{51
Name of Respondent
Avista Corporation
This report is:
(1) uI An original
(2) fJ AResubmission
Date of Report
ul15no22
Year/Period of Reporl
Endot202ll04.
1
Federal Energy Regulatcry
Commission - Charges
include annual fe6 and licensg
fues furthe Spokane River
Project, the Cabinet Goqe
Poject and he Noxon Rapids
Pojec{
3,012,871 187,113 3,199,9M Electic 928
2 Washington Ulilities and
Transportation Commission
3
Elecbic - lncludes annual fee
and various other electric
dockeb
1,083,148 952,81'l 2,035,959 Elecbic 928
4
Gas - lncludes annual fee and
various other nafural gas
dockeb
319,906 200,524 520,430 Gas g2a
5 ldaho Public Utilities
Commission
6
Electic - lncludes annual fee
and various oher elecbic
dockets
521,315 248,972 770,287 Electic 928
7
Gas - lncludes annual fee and
various othernafural gas
dockeb
128,397 77,144 205,il1 Gas 928
8 Public Utility Commission of
Oregon
I lncludes annual fees and
various other nafu ral gas
dockeb
u4,573 430,479 1,075,052 59,519 Gas 928
10 Not directy assigned Elecfic 675,110 675,110 Elecbic 928
1'l Not directy assigned Natural
Gas 286,289 286,289 Gas s28
46 TOTAL 5,710,210 3,058442 8,768,652 59,519
FERC FORU NO. I (ED. 12€6)
REGU LATORY COI'MISSIOT{ EXPENSES
Page 350-351
1 3,'t99,983
2
3 2,035,959
4 520,430
5
6 Tto,288
7 205,il1
8
I 1,075,052 u,567 407 67.777 26,309
10 675,110
11 286,289
46 8,768,652 u,567 67,777 26,309
Name ofRespondent
Avisb Corporation
This report is:
(1)Zl an oiginat
(2) E AResubmission
Date of Report:
un5no22
Year/Period of Report
Endot2o2llQ!.
1 A. Electic (3) Distibulion Batbry Sbrage and Electic Vehicle Supply
EquipnEnt 663,214 (853,101)
2 A. Elecfic (3) Disfibution Battery Sbrage and ElecbicVehicle Supply
Equipment 1,031
3 A. Electic (3) Distibution Batery Sbrage and Electic Vehicle Supply
Equipment 148,276
4 A. Elecfic (3) Dishibulion Battery Storage and Electic Vehicle Supply
Equipment 17,U9
5 A. Electic (3) Distibution Battery Storage and Electic Vehicle Supply
Equipment 28,743 339
6 A. Electic (3) Disfibution Batery Sbrage and ElecticVehicle Supply
Equipment 18,500 17,508
7 A. Electic (3) Distibulion Battery Stcrage and ElecbicVehicle Supply
Equipment 1,839 66,134
I A. Elecfic (3) Dishibution Battery Sbrage and Electic Vehicle Supply
Equipment 2,102 129,360
I A. Electic (3) DisMbulion Battery Sbrage and ElecbicVehicle Supply
Equipment 85,837
t0 A. Electsic (3) Distibution Baflery Storage and ElecticVehicle Supply
Equipment il4 35,178
11 A. Electsic (6) Other - Testing Lab & Facility HUB-Monis Center Lab Test Facility 25,748 292,265
't2 A. Elecblc (6) Oher - Tesling Lab & Facility HUB-Monis Cent€r Lab Test Facility 34,693
FERC FORil NO. I (ED. l2{7)
RESEARCH, DEVELOPTTIENL AND DEITONSTRATION ACTIVITIES
Page 352353
RESEARCH, DEVELOPIUIENI, AND DEI,ONSTRATION ACTMTflES
1 107 (189,887)
1,0312108
3 182 14,276
4 557 17,M9
29,0825587
6 598 36,008
7 90s 67,973
I 912 't3't,462
I 920 85,837
35,82210930
11 107 318,013
34,69312182
FERG FORil NO. 1(EO.12471
Page 352353
Name ofRespondent
Avlsta Corporalion
This report is:
(1) El an oisinat
(2) E AResubmission
Dab ofRepot
o4n5no22
Year/Period of Report
End ot 2021lQ4
DISTRIBUTTON OF SALARIES AND WAGES
1 Electic
2 Operalion
3 Prcduclion 't3,568,766
4 Transmission 4,739,365
5 Regional Martet
6 Distibufion 10,274,320
7 CusbmerAccounb 5,840,091
8 Cusbmer Service and lnbrmational 371,44'l
9 SalBs
10 Administative and General 25,718137
11 TOTAL Operation (Enbr Total of lines 3 thru 10)60,512,420
12 Mainbnance
13 Produc'lion 5,177,241
14 Transmission 't,173286
t5 Regional Maftet
16 Distibution 5,708,075
17 Admlnisfalive and Gonelal
18 TOTAL Mainbnance (fotal of lines 13 hru 17)'t2,058,602
19 Tohl Operalion and Mainbnance
20 Produclion (Enter Tobl of lines 3 and 13)18,746,007
21 Transmission (Enbr Total of lines 4 and 14)5,9't2,651
22 Regional Ma*et (EnbrTotal of Lines 5 and 1 5)0
23 Distibuton (EnbrTohl of lines 6 and 16)15,982,395
24 CusbmerAccounts (Iranscribe fiom line 7)5,840,09'l
2 Cusbmer Servic€ and lnfoimational (transuibe
fiom line 8)371A41
26 Sales firanscdbe ftom line 9)
27 Adminishalive and General (EnbrTotal of lines 10
and 17)25,718437
28 TOTALOpeT. and Maint (fotal of lines 20 ttru 27)72,571,022 6,461,523 79,032,tts
29 Gas
30 Operation
31 Production - Manufactrred Gas
32 Prcduclion-Nat. Gas (lncluding Expl. And Dev.)
FERC FORtrl NO. I (ED. l2{8)
Page 354€55
DISTRIBUTION OF SALARIES AND WAGES
33 Other Gas Supply 1,133,446
u Sbrage, LNG Terminaling and Processing 3,436
35 Transmission
36 5,919,606Disbibution
37 CusbmerAccounts 2,il6,571
240,U338Cusbmer Sewice and Inbmafional
39 Sales
40 Adminisfalive and C'eneral 10,562,731
41 20,506,433TOTALOpemlion (EnbrTohl of lines 31 tlru 40)
42 Maintenance
43 Produc{ion - Manufacfurcd Gas
44 Production-Natural Gas (lncluding Exploration and
Development)
45 OOrcrGasSupply
46 Sbrage, LNG Terminaling and Processing
't,808,74247Transmission
48 Distibution 3,268,997
49 Administalive and General
50 TOTAL Maint (EnterTotal of lines 43 ttru 49)5,O77,739
51 Total Operalion and Mainbnance
52 Produclion-Ivlanufactured Gas (Enter Total of lines
3'l and 43)
53 Produclion-Natural Gas (lncluding Expl. and Dev.)
ffotal lines 32,
54 Oher Gas Supply (EnbrTotal of lines 33 and 45)1,133,M6
3,43655Sbrage, LNG Terminaling and Processing Ootal
of lines 3l thru
56 Transmission (Lines 35 and 47)1,808,742
9,188,60357Distibution (Lines 36 and 48)
58 CustomerAccounb (Line 37)2,646,571
59 240,643CusbmerService and lnbrmational (Line 38)
60 Sales (Line 39)
10,562,7316'l Administsative and General (Lines 40 and 49)
26,949,28362TOTAL Operalion and Mainl (Iotal of lines 52 hru
61)25,5W,172 1,365,111
63 Oher Utillty Deparfnenb
064Operalion and Mainlenance
FERC FORil ilO. I (ED. t2€8)
Page 354.355
DISTRIBUTPT{ OF SALARIES AND UUAGES
65 TOTAL All Ulility Dept (Iotal of lines 28,62,and
64)98,155,194 7,826,634 't 05,98't,828
66 Ulility Plant
67 Constuc-0on (By Ulilily Depatnents)
68 Electic Plant 45,200,050 5,U1,807 50,52't,857
69 Gas Plant 14,348,19'l 1,689,342 16,037,533
70 Oft6r(provlde details in botlob):0
66,559,39071TOTALConstudion (fobl of lines 68 lhru 70)59,ilB,241 7,011,149
72 Plant Remo\€l (By Ulility Depafinents)
73 Elestic Plant 2,037,150 98,219 2,135,369
74 @s Plant 552,595 26,644 579,239
75 Other(prcvido details in footrob):0
76 TOTAL Plant Removd Cfotal of lines 73 tlru 75)2,589,745 124,863 2,714,608
77 OherAccounb (Specif, provide details in
botrob):
78 SbIes Expense (163)2,589,304 (2,589,3(M)0
79 Preliminary Survey and lnvestigalion ('183)
080Small Tool Expense (18a)4,6d4,702 (4,644,702)
81 Miscellaneous Debred Debib (1E6)1,216,883 1216,883
82 Non{peratng Exp€nses (417)267,369 267,369
83 Relircment Bonus/ISERP/H RA (228)117,285 117,285
84 O&er lncome Deductons (426)1,031,477 1,O31477
85 Employoo lncenuve Plan (232380)5,777,825 (5,777,82s1 0
86 DSM Ta.ifi Rlder (242600)1,950,815 (1,950,815)0
a7 lncenlive/lSbck Compensalion (238000)395,932 395,932
88 Payroll Equalizalion Liability (242700)25,041,157 25,O4'.t,157
89
90
91
92
93
94
95 TOTALOherAccounb 43,032,749 (14,962,&16)28,070,103
96 TOTAL SAI ARIES AND WAGES 203,325,929 0 203,325,929
FERG FORil NO. I (ED. l2{8)
Page 35tl€55
Name of Respondent
Avista Corporalion
This reportis:
(1) Ul An oisinat
(2) E AResubmission
Date of Report:
04t1512022
Year/Period of Report
End ot 2021lQ4
COIIITIION UTL]TY PLANT Al{D EXPENSES
1. Desoibehepopertycaniedintheutility'saccounbascommonutilityplantandshowthebookcostofsuchplantatendofyearclassifedby
accounE as provided by Electic Plant lnstuc'lion 13, Comrnon Utility Plant of he Unibrm System of Accounb. Also show he allocalion of such
plant cosE b lhe respectivo depafinents using the common ulili$ plant and explain the basis of allocalion used, giving he allocation facb]s.
2. Fumishlh6accumulabdprovisionsbrdeprccialionandamorlizalionatendofyeaqshowingheamounbandclassificalionsofsuchaccumulabd
provisions, and amounb allocated b ulility departnenb using he common utility plant b which such accumulaEd prcvisions relab, including
explanation of basis of allocation and facbrs used.
3. Give br he year lhe e)eenses of operation, rmintenance, renb, depreciation, and amorlizalion br common utility plant classified by accounb as
provided bythe Unifoim Sysbm of AccounG. Show the allocalion of such expenses b the departnenb using the comrnon utility plantb which such
expenses aro relabd. Explain lhe basis of allocation used and give the factos of allocation.
4. Giivedabofapproval bytheCommissionfuruseofthecomrpnulilityplantclassificationandretsrencetotheoderofheCommissionorother
auhorizalion.
No.Acct.
1 & 2. Corrnon Plant in service and accumulated provision for depreciation
Descriptbn
lntarEible
Land and Land Rights
Structures and lmprovements
Ofrce Fumiture and Equiprnent
Tramportation Equipment
Stores Equiprnent
Tools, Shop & Garage Equiprnent
Laboratory Equiprnent
Porer Operated Equipment
Cornmunicatbns Equiprnent
Miscellan€ous Equipnnnt
Asset Retirernent Cost
TotalCommon Plant
Const. Work in Progress
Total Utility Plant
Acc. Prw. for Dep. & Amort
Net Utility Plant
3. Comrnon Expenses allocded to Electric and Gas departrnents:
Acct. No-Description
303
389
390
391
392
393
394
39s
396
397
398
399
319,471,994
13,911,007
157,798,438
86,347,195
14,365,395
5,342,136
16,874,689
1,507,791
'r,990,188
102,761,409
703,865
0
901
902
903
904
905
907
908
909
910
911
912
913
916
920
921
92.
923
924
925
926
927
928
929
930.1
930.2
931
935
403
4M
Cust accUcollect supervision
Meter reading expenses
Cust rec & collectn expenses
Uncollectible accounts
Misc cust acct expenses
Cust svce & lnfo exp supervision
Cust assistance expenses
Info & instruct advert expenses
Misc cust serv & info expens6
Sales expense -supervision
Derno and selling expenses
Advertising expenses
Misc sales expenses
Admin & gen salarbs
Offce supplies & expenses
Admin expenses tranf-credit
Oubid,e services employed
Property insurance
lniuries and damages
Employee pensions&benefib
Franchise requirement
Regulatory commission expenses
Duplicate charges-crcdit
General advertbing expenses
Misc general expenses
Rents
Maint of general dant
Deprecidion
Arnort of LTD term plant
Total
25,614,ffil
45,429,589
721,074,107
19,291,659
740,365,766
2n,287,121
2t63,078,645
Allocation to
Electric Dept
173,172
z't,368
7,173,fi1
0
93,399
0
274,offi
il1,720
321,468
0
0
0
0
30,599,691
3,974,599
0
11,418,485
1,643,386
5,420,014
60,81,229
0
1,431,228
0
0
4,201,670
454,988
I 1,765,393
18,173,096
32,781,226
Allocated to
Gas Dept Basis of Allocation
331,583
1,276,592
13,M,472
0
179,052
0
453,572
1,075,978
616,275
0
0
0
0
ffi,625,619
5,674,724
0
16,297,694
2,y7,761
7,581,997
m,261,ll81
0
1,935,994
0
0
5,974,ffil
640,688
16,580,612
158,411
505,24
6,430,971
0
85,653
0
179,506
4.3r',2fi
294.,807
0
0
0
0
13,025,928
1,7@,125
0
4,879,2W
7U,375
2,161.983
25,780,252
0
504,766
0
0
1,773,197
185,705
4,815,219
# of Customers
# of Customers
# of Customers
# of Custorners
# of Custorners
# of Custorners
# of Customers
# of Customers
# of Customers
# of Customers
# of Customers
# of Customers
# of Customers
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
Four Factor
7,44',t,571
13,648,363
Four Factor
Four Factor
Note 'l: The 4 factor allocator is made up of 25% each -customer counts, direct labor, direct O&M & Net direct plant
4. Lefters of approval received ftom stafis of State Regulatory Commissions in 1993
FERC FORM NO.1 (ED. 1247)
Page 356
This Page Intentionally Left Blank
Narne ofRespondent
Avista Corporation
This report is:
(1) Zl An orisinat
(2) E AResubmission
Dab of Repoft
0411512022
Year/Period of Report
Endot 202'llQ4
AMOUNTS INCLUDED IN I!iO/RTO SETTLEMENT STATEIIENTS
1 Energy
2 Net Purcfiases (Account 555)14,762 28,702 488,378 540,510
2.1 Net Purchases (Account 555.1 )
3 NetSales (Account447)(3,363,663)(5,662,948)o,830,656)(s,9%,433)
4 Transmission Righb
5 Ancillary Services (7,026)(11,808)(17,104)(22,975\
6 Ofter ltems (ist separately)
7 Access Charge 149 14',1 85,897 97,635
8 CostRecovery 107 131 5,M7 5,616
I Day Ahead Energy€ongeslion Losses (47)(46)(10,645)(10,e04)
10 FERC Fees 1 1 518 s89
11 GMC 30,593 55,614 76,483 93,29'.l,
12 HourAhead Scheduling PocessfiT
Ssfiernent 10,192 4,5'.12 65,229 95,087
13 Other (20)(2821 (2e8)(6,2541
46 TOTAL (3,3r4,952)(5,s85,983)1Z ,137,151)(9,201,838)
FERC FORil NO. { (NEW l2{r5)
Page 397
This Page Intentionally Left Blank
Name of Respondent
Avista Coryoralion
This report is:
(t) El an orisinat
(2) ! AResubmission
Dab of Report
0411512022
Year/Period of Report
End of 2021l Q4
1 Scheduling, System Conbol and Dispatch
2 Reactive Supply and Voltage
3 Regulation and Frequency Response
4 Energy lmbalance 25,663 MWh rdl ,130,138
5 Operaling Reserve - Spinning
6 Operating Reserve - Supplement
7 Olher 845 r!)10,590,952
8 Total (Lines'l thru 7)26,508 11,721,O90
FERC FORil NO. I (New2{rl)
PURCHASES AND SALES OFANCILLARY SERVICES
Page 398
FERC FORil NO. I (New2.{!t)
PURCHASES AND SALES OF ANCILI.ARY SERVICES
Pago 398
1
2
3 MWu 1,078,411
4 49,'.173 MWh .o2,853,502
5 t8 MW 226,818
6 't8 MW 208,963
7 845 [rIW .ro10,590,952
8 50,138 14,958,646
Name of Respondent
Avista Corporation
This report is:
(1) UI An originat
(2) E A Resubmission
Dab of Report:
04t15t2022
Year/Period of Report
End ot202'llQ4
FOOTNOTE DATA
{d Concept AncillarySeMcesPurchasedAmount
lncludes both Energy lmbalance and Generabr lmbalance
l[) Concept AncillarySeMcesSoldAmount
lncludes bolh Enemv lmbalance and Generabr lmbalance
{c) Concept AncillarySeMcesPurcfi asedAmount
Amounb reporbd arB ofisafling impubd amounts refecting the selfarovision of ancillary service fur bundled r€tail native load customers under state
iurisdiction.
lgl Concept AncillaryServicesSoldArnount
{mounb rcported are ofteting iryuted amounts rcflecring fte self-provision of ancillary service forbundled rcail native load customers under state jurisdiction.
FERC FORU NO. t (ilew2{X)
Pago 398
This Page Intentionally Left Blank
Name of Respondent
Avista Corporalion
This report is:
(1) Ul An originat
(2) E A Resubmission
Date of Reporf
04115D022
Year/Period of Report
End ot2O21l Q4
MONTHLY TRANSMISSION SYSTE,I' PEAK LOAD
NAME OF SYSTEM:
Avista Corporalion
1 January 2,122 5 16 1,466 264 282 14 110 322
2 February 2,592 18 9 '1,477 367 282 18 465 413
3 March 2,071 31 8 1,267 292 290 11 222 65
4 Total for Quarbr 1 4,2',t0 923 854 43 798 800
5 April 1,947 12 8 1,190 303 297 20 157 30
b May 2,20',1 't7 18 1,207 252 398 18 344 558
7 June 3,415 28 14 1,745 369 394 23 907 14s
8 Total for Quarter 2 4,142 924 1,089 61 1,408 733
I July 3,400 30 17 1,581 351 398 22 1,060 47
10 August 3,574 1',l 18 1,572 350 393 24 't,259 100
't1 September 2,507 9 17 1,210 248 393 't9 656 u2
12 Total for Quarter 3 4,363 959 1,',t84 65 2,975 489
13 October 2,207 12 8 1 .193 290 388 25 336 2U
14 November 2,2',t6 17 I '1,381 300 382 11 153 90
15 December 2,696 29 18 1,620 394 342 16 300 10
16 Total for Quarter 4 4,194 984 1,152 52 789 384
17 Total 16,909 3,790 4,279 221 5,970 2,406
FERC FORM NO. 1 (NEW.07{t4)
Page 400
Narne ofRespondent
Avisb Corporalion
This r€port is:
(t) El Rn oristnat
(2) E AResubmission
Date of Report
2022{4,-15
Year/Pedod of Repoil
Endot2021lQ1.
ELECTRIC E]{ERGY ACCOTJNT
1 SOURCES OF ENERGY 21 DISPOSITION OF ENERGY
2 Generation (Exduding Stalion Use):22 Sales tc Ultimab Consumers (lncluding
lnbdepartnenhl Sales)9,2y,U8
3 Sbam 1,844,534 23 Requlremenb Sales br Resalo (S6e
instuction 4, page 311.)
4 Nudear 24 Nonf,equimments Salss br R6sal6
(See instuc{on 4, page 311.)2,519,288
5 Hydo.Convenfional 3,598,488 25 Eneryy Fumished Whout Chargo 0
6 Hydro-Pumped Sbrage 26 Eneryy Used bythe Company (Electlc
Dopt Only, Excluding Staton Use)11,101
7 Otrer 1,790247 27 Total Energy Losses 492,745
I Less Eneryybr Pumping 27.'.|Total EnergySbmd
I Net Genemtion (EnEr Total of lines 3
hrough 8)7233269 2A
TOTAL (Enter Tobl of Llnes 22 Through
27.1) MUST EQUALLINE 20 UNDER
SOURCES
122,57,982
10 Purcfiases (olherlhan for Enetgy
Sbrage)5137,179
10.1 Purfiases br Energy Sbrage 0
11 Porver Exchanges:
12 Received 7,890
13 Delivered 420,356
14 Net Excfianges (Llne 12 minus line 13)(412,466)
15 Transmission For Oher ffi eeling)
t6 Reeived 4,593,055
17 Delivercd 4.593,055
18 Net Transmission br Oher (Line 16
minus line 17)0
19 Transmission By O0pls Losses
20 TOTAL (Enbr Total of Lines 9, 10, 10.1 ,
14,18and 19)12,257,982
FERG FORil ilO. r GD. r2€0)
Page t[0la
Name ofRespondent
Avista Coporalion
This report is:
(1) Ul An original
(2) E A Resubmission
Dab of Report:
04n512022
Year/Period of Report
End ot 2021l 04
]UTONTHLY PEAKS AND OUTPUT
NAME OF SYSTEM: Avista
Corporalion
29 January 1,115,980 220,394 1,526 5 16
30 February 1,059.390 211,249 1,675 12 12
31 March 9s9,957 139,540 1,365 1 8
32 April 869,755 174,770 1,261 1 I
33 May 1,',t00,127 393,758 't,2il 17 't8
34 June 1,O4r'-,682 224j26 1,889 30 18
35 July 1,052,9&1 139,s09 '1,749 1 15
36 August 976,498 147,533 1,759 11 18
37 September 901,622 199,073 1,355 7 18
38 October 941,430 203,498 1,zil 't2 I
39 November 1,047,232 236,634 1,4U 17 I
40 December 't,188,345 229,204 1,696 29 18
41 Total
FERC FORM NO.1 (ED.12€0)
Page 401b
This Page Intentionally Left Blank
Name ofRespondent
Avista Corponalion
This report is:
(t) Zl Rn oiginat
(2) E AResubmission
Date ofRepoft
0/,|152022
Year/Period of Report
Endof.2O21l Q4
Sbam Electlc Generating Plant Sta0s0cs
1. Report data for plant in Service only.
2. Large planb are steam planb with instialled capacity (name plate rating) of 25,000 Kw or more. Report in this page gas-turbine and intemal combustion
planb of '10,000 Kw or mora, and nuclear plants.
3. lndicate by a botrote any plant leased or operabd as a joint facility.
4. lf net peak demand fur 60 minubs is not available, give dah whicfi is available, specirying period.
5. lf any employees atbnd more than one plant, rcport on line 11 he approximab average number of employees assignable to each planl
6. lfgas is used and purchased on a them basis report he Btu content or the gas and the quantity offuel bumed converted b McL
7. Quantities of fuel bumed (Line 38) and average cost per unit of fuel bumed (Line 41) must be consistentwih charyes to expense aooounb 501 and 547
(Line 42) as show on Line 20.
8. lf more than one fuel is bumed in a plantfumish only the composite heat rate brall fuels bumed.
9. ltems under Cost of Plant are based on USofA accounb. Production expenses do not include Purchased Powel System Contol and Load Dispatching,
and Other Expenses Classifiod as Oher Porer Supply Expenses.
't 0. For lC and GT planb, report Operating Expenses, Account Nos. 547 and 549 on Line 25 'El6cbic Expenses,' and Maintenance Account Nos. 553 and
554 on Line 32, "Maintenance of Electic Planl' lndicate plants designed br peak load service. Designate automatically operated planb.
'l l . For a plant equipped wih combinations of fossil fuel steam, nuclear sbam, hydro, intemal combuston or gas-furbine equipment, report each as a
separate planL However, if a gas-furbine unit functions in a combined cycle operalion with a convenlional sbam unit include he gas-trrbine with the
steam plant
12. lfa nudear power generating plan[ briefiy explain by borlot€ (a) accounfng method for cost of power generated including any excess cosb atbibuted
to research and development (b) types of cost unib used brthe various components of fuel cost and (c) any other infoimative datra conceming plant type
fuel used, fuel enricfiment type and quan[ty furthe report period and other physical and operaling charaderislics of plant
,|Kind of Plant (lntemal
Comb, Gas Turb, Nuclear)lntemal Comb Steam Gas Turbine Steam Gas Tutbine Gas
Turbine
2
Type ofConstr
(Conventional, Ouuoor,
Boiler, etc)
Conventional Convenlional NotApplicable Convenlional NotApplicable Not
Applicable
3 Year Originally Constucted 2002 1984 2003 1983 't995 1978
4 Year Last Unit was lnstalled 2002 't985 2003 1983 1995 1978
5
Total lnstalled Cap (Max
Gen Name Plab Ratings-
Mw)
24.6 233.4 295 50.7 166.5 61.8
Net Peak Demand on Plant
- tvlW (60 minubs)26 227 318 96 162 77
7 Plant Hours Connected to
Load 3,006 7,320 5,656 7,751 1,361 32
8 Net Continuous Plant
Capability (Megawatb)25 222 295 54 167 65
I When Not Limited by
CondenserWater 0 222 295 54 0 0
10 When Limited by
CondenserWater 0 222 295 *0 0
't1 Average Numberof
Employees 2 249 29 28 ,|,|
12 Net Generation, Exclusive
of Plant Use - kWh 69,727,O00 1,521,720,OOO 1,533,635,000 322,814,000 182,'t 00,000 1,668,000
'ts Cost of Plant Land and
Land Rights 185,629 1,289,395 0 2,568,188 62'.t,682 138,753
14 Stucfures and
lmprovemenb 1,273,892 112,359,069 11,757,925 28,937,'.t23 3,584,502 751,025
15 Equipment Cosb 32.601,756 222,856,g',t',!191,737,688 80,506,783 61,614,'t 51 13,59't,014
16 Asset Retrement Cosb 0 15,212,465 351,682 323,787 0 0
17 Total cost (total 13 rlru 20)34,061,277 351.717.840 203,U7,295 112,335,881 65,820,335 14,480,792
18
Cost per KW of lnstalled
Capacity (line l7l5)
lncluding
1,384.6048 1 ,506.9316 691.0078 2,2',t5.6979 395.3173 234.317
19 Production Expenses: Oper,
Supv, & Engr 4,475 177,823 119,916 193,588 2,338 2,904
20 Fuel 2,337.492 26,059,737 42,436,779 8,383,104 6,727,089 8't,938
21 Coolanb and Water
(Nuclear Plants Only)
22 Steam Expenses 0 2,830,2U 0 580,496 0 0
23 Steam Fmm OlherSources 0 0 0 0 0 0
24 Steam Transfered (Cr)0 0 0 0 0 0
25 Elecbic Expenses 240,857 (60,9s9)1,300,684 768,239 206,874 15,102
26 Misc Steam (or Nuclear)
Power Expenses 35,11 3 5,005,425 534,816 ut43,058 28,673 10,8M
27 Rents 0 0 87,122 0 0 0
28 Allowances 0 0 0 0 0 0
29 Maintenance Supervision
and Engineering M,765 586,670 167,990 't28,663 55,069 M,733
30 Maintenance of Strucfu res 1,685 629,289 78,259 92,869 0 7,9',t4
31 Maintenance of Boiler (or
reac-tor) Plant 0 5,966,269 0 't,851,090 1,362 0
32 Maintenance of Elecfic
Plant 431,959 1,842,272 4,017,117 214,283 461,903 59,131
33 Maintenance of Misc Steam
(or Nuclear) Plant 't31,878 675,159 539,793 478,386 133,369 42,660
u Total Production Expenses 3,228,224 43,711,969 49.282.476 13,'t33,776 7,616,677 265,226
35 Expenses per Net kWh 0.0463 o.0287 0.0321 0.0407 0.0418 0.159
35 Plant Name Boulder Park Colstip Colsrip Coyote
Springs 2 Ket!e Falls Ketre
Falls Rahdrum Spokane
N. E.
36 Fuel Kind Gas Coal oit Gas Gas Wood Gas Gas
37 Fuel Unit MCF Ton BBL MCF MCF Ton MCF MCF
38 Quantity (Unib) of
Fuel Bumed 631,1 65 943,534 2,207 10,088,230 5,301 504,628 2,174,374 20,39s
39
Avg Heat Cont - Fuel
Bumed (btuiindicate if
nuclear)
1,020,000 16,970,000 5,880,000 1,020,000 1,020,000 8,600.000 1,020,000 1,020,000
40
Avg Costof Fuel/unil
as Delvd f.o.b. during
year
3.703 27.423 83.617 4.207 3.O25 16.581 3.094 4.018
41 Average Cost of Fuel
per Unit Bumed 3.703 27.423 83.617 4.207 3.025 16.58'l 3.094 4.018
42
Average Cost of Fuel
Bumed per Million
BTU
3.631 1.616 14.22',1 4.124 2.966 1.928 3.033 3.93S
43
Average Cost of Fuel
Bumed per kWh Net
Gen
0.034 0.017 0.0001 0.028 0.034 0.026 0.037 0.049
44 Average BTU per
kWh Net Generation 9,233 10,53't 0 6,710 0 '13,463 12,179 't2,472
Name of Rospondent
Avista Corporalion
This report is:
(1) Zl an original
(2) E AResubmission
Dats of Repore
0/,|1512022
Year/Period of Report
Endot202ll04.
Hydmetectlc Generatng Plant Statbtcc
1. Larye plants are hydrc plants of 10,000 Kw or more of installed capacity (name plate ratings).
2. lf any plant is leased, operated under a license ftom lhe Federal Energy Regulabry Commission, or oporated as a joint facility, indicab such facts in
a bohob. lf licensed pmject give projec{ number.
3. lf net peak domand br 60 minubs is not available, give that which is available specifying period.
4. lfagroupofemployeesatbndsmorethanonegeneralingplan!reportonlinelltheapprcximabaveragenumberofemployeesassignablebeach
plant
5. TheibmsunderCostofPlantreprcsentaocounborcombinalionsofaocDunbprescdbedbytheUnibmSysbmofAccounb.ProductionExpenses
do not include Purchased Power, System contol and Load Dispabhing, and Oher Expenses classified as 'Oher Power Supply Expenses.'
6. Report as a sepaErb plant any plant equipped wi$ combinations of sbam, hydro, inbmal combustion engine, or gas turbine equipment
1
Kind of Plant
(Runof-River
orStorage)
Stcrage Rund-River Storage Run{f-River Rund-River Storage Sbrage Run-of-River
2
Plant
Constuc{ion
typ€
(Conventional
orOu6oor)
Ou6oor Conventional Conventional Conventional Convenlional Ou6oor Conventional Convenlional
3
Year
Originally
Constucbd
1952 1910 191s 1890 1908 1959 1906 1922
4 Year Last Unit
was lnstalled 1953 1911 1924 1992 1994 't977 1980 1922
5
Total installed
cap (Gen
name plate
Rating in
lvfw)
265 43.2 71.',|'t4.8 37.6 487.8 M.A 10
6
Net Peak
Demand on
Plant-
Megawatb
(60 minut€s)
264 55 95 26 33 545 17 't9
7
Plant Hours
Connectlo
Load
8,496 6,384 6,s90 8,395 6,568 4,688 6,273 8,760
8
Net Plant
Capability (in
megawatb)
I
(a) Under
Most
Favorable
Oper
Condilions
255 43 90 15 38 581 18 10
10
O) Underhe
MostAdverse
Oper
Conditions
295 43 90 15 38 623 18 10
't'l
Average
Numberof
Employees
2 1 ,|4 5 11 5 4
12
Net
Generalion,
Exclusive of
Plant Use -
kwh
1,002,923,000 207,022,ON 478,013,000 89,308,000 131,047,000 1,568,975,000 65,02't,000 56,179,000
13 CostofPlant
14 Land and
Land Rights 16,380,178 4,325,371 2,42'.1,233 51,600 33,429 37,198,948 4,161,522 1,081,854
15
SfuctrrEs
and
lmprovements
25,858472 5,471,930 9,392,686 12,227,712 20,041,697 24,923,796 7,651,530 1,120,s59
16
Reservoirs,
Dams, and
Vtlabrwalrs
M,791,705 6,393,9't8 37,884,295 9,972,020 30,933,636 35,956,791 26,063,988 7,728,573
17 Equipment
Cosb 69,985,749 53,713,357 14,091,675 14,506,197 60,755,809 112,77'.t,402 5,3&t,056 5,584,290
18
Roads,
Railoads,
and Bridges
1,671,O13 0 0 50,448 594,870 259,750 577,944 508,242
19
Asset
Relirement
Costs
0 0 0 0 0 0 0
20
Total cost(bbl 13thru
20)
158,687,117 69,9(N,576 63,789,889 36,807,977 't12,359141 211,110,687 43,819,040 16,023,518
21
CostperKW
of lnstalled
Capadty (line
20t5l
598.8193 1,618.1615 897.1855 2,487.0255 2,988.283 432.7412 2,960.7459 1,602.3518
22 Pmduclion
Expenses
23
Operation
Supewision
and
Engineering
30,151 4,589 6,139 3,399 13,820 130,631 371,049 1t19
24 Wbterfor
Power 0 0 0 0 0 0 0 0
25 Hydraulic
Expenses 3,033 8,161 8,16'l 669 80,550 3,U2 1,055
26 Elec'Eic
Elpenses 1,006,q4 681,239 755,481 49/.,2U ilo,262 911,898 s99,'t50 514,196
27
Misc
Hydnaulic
Power
Generation
Expenses
166,939 70,66'l 93,290 20,092 't05,538 224,651 55,075 26,295
28 Renb 0 1,2',t4.253 0 0 0 0 0 0
29
Maintenance
Supervision
and
Engineering
519 7,2U 4,051 2,6s6 12,232 87,221 9,069 4,298
30 Mainbnance
ofShuctires 117,890 25,860 22,383 24197 22,486 384,666 15,423 37,420
31
Mainbnance
of Reservoirs,
Darns, and
Waterways
117,627 49,571 56,373 6,516 25,755 4U,222 59,278 19,235
32
Mainbnanco
of Electic
Plant
838,603 208,043 219,689 9't,357 224;t27 662,132 372,902 61,730
33
Mainbnance
of Misc
Hydraulic
Plant 13,789 3,292 4,227 't,7'18 15,859 123,989 22,618 5,605
u
Tobl
Producrion
El@nses
(btal 23 hru
33)
2,2%,695 2,272,903 1,169,794 645,148 1,060,079 3,009,960 1,507,606 67'.1,253
35 Expenses per
net kVVh 0.0023 0.011 0.0024 o.oo72 0.0081 0.0019 o.0232 0.0't19
FERC FORir NO.1 (REV.12{3)
Page tl(l64ll7
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporalion
This reportis:
(t) Zl anoiginat
(2) E AResubmission
Dab ofRepoft
0/,t15t2022
Year/Period of Report
Endot2021lQ!,
GENERATING PLANT STATISTICS (Small Pl.ntl)
1 Kete Falls CT 2002 72 11 3,1'17,000 9,567,500
FERC FORil }{O. t (REV. l2{3)
Page 4'10411
GENERATING PLANT STATISTICS (Small Plants)
1 1,323,903 143,170 13s,4't0 22,018 Nat Gas 359
FERC FORXT NO. I (REV.12.03)
Page '3104'11
GEI{ERATING PIINT ETATFTICB 6rn ll Pbnir}
I GasTublne
FERC FORIi r{O. r (REv. r2d}El
Paga 4l0r4{l
This Page Intentionally Left Blank
Name ofRespondent
AMsta Corporalion
This report is:
(t) ZI an oiginal
(2) E AResubmission
Dab of Report
04t1512022
Year/Pedod of Report
Endot 2021l Q4
,|Grcup Sum - 60kV 60 60 1
2 Group Sum- 11skv '115 115 1,557
3 Beacon Sub #4 BPA Bell Sub 230 230 Steel Pole 1 1
4 Beacon Sub #4 BPABell Sub 230 230 H Type 5 1
5 Beacon Sub ll5 BPABell Sub 230 230 Steel
Tower 3 1
6 Beacon Sub ll5 BPABell Sub 230 230 H Type 3 1
7 Beacon Cabinet Gorge Plant 230 230 Steel
Tower 1 1
8 Beamn Cabinet Gorge Plant 230 230 Steel Pole 41 2
I Beamn Cabinet Gorge Plant 230 230 H Type 52 1
t0 Beacon Sub Lolo Sub 230 230 Steel
Tower 1 1
11 Beacon Sub Lolo Sub 230 230 Steel Pole 37 2
12 Beacon Sub Lolo Sub 230 230 H Type 63 1
13 Beacon Sub Lolo Sub 230 230 H Type I 1
14 Benewah Shawnee 230 230 Steel Pole 1 1
15 Benewah Shawnee 230 230 Steel Pole 59 1
't6 Noxon Plant Pine Creek Sub 230 230 Steel Pole 29 1
17 Noxon Plant Pine Creek Sub 230 230 H Type ,|1
18 Noxon Plant Pine Creek Sub 230 230 H Type 14 1
't9 Cabinet Gorge Plant Noxon 230 230 H Type 2 1
20 Cabinet Gorge Plant Noxon 230 230 H Type 't8 1
2',1 Benewah Sw. Sbtion Pine Creek Sub 230 230 H Type 43 1
22 Divide Creek Lolo Sub 230 230 H Type 43 I
23 Norh Lewisbn WallaWalla 230 230 H Type 39 ,|
24 Norh Lewisbn Walla Walla 230 230 H Type 4 1
25 Norh Lewiston WallaWalla 230 230 Steel Pole 4 1
26 Norh Lewisbn Shawnee 230 230 Steel Pole 7 1
27 North Lewisbn Shawnee 230 230 H Type 27 1
TRANSITIISSION LIN E STATISTICS
FERC FORI| NO. r (ED.12{7)
PaBa122123
FERC FORil NO. I (ED.12{7)
TRAilSTISSON LtN E STATISTICS
Pago422423
Whnapum 230 230 Steel
Tower 2 128Saddle Mh-Wal la V\ralla
Vlhnapum 230 230 H Type 76 129Saddle Mh-\ttfal la Wblla
1 130BPA (Libby)Noxon Plant 230 230 Steel
Tower
31 Noxon Plant 230 230 Steel
Tower I 1BPA/HotSprings #'l
2 132BPI'/HotSprings f2 Noxon Plant 230 230 Steel Pole
Noxon Plant 230 230 H Type 67 133BPAtllotSprings #2
234CouleeWestSide Sub 230 230 Steel Pole 2
WestSide Sub 230 230 Steel Pole 2 235BPA Line
36 Hatwai N. Lewisbn Sub 230 230 H Type 7 1
230 230 H Type 20 137Divide Creek lmnaha
38 Broadview 500 500 0Colstip Plant
0 3936TOTAL2,244
TRANSMISSION LINE STATISTICS
1 136,038 636,193 772,23',1 0
2 12402,478 306,818,954 319,221,432 948,124 988,227 1,936,351
3 1272 ACSS 0 0
4 1272 ACSS 17,912 1,429,421 1447,333 0 2,555 2,555
5 1272 ACSS 0 0
6 '1272 ACSS 30,323 3,275,357 3,30s,680 0 141 141
7 1590 ACSS 0 0
8 1590 ACSS 0 0
9 1590 ACSR 1,156,196 41,768,911 42,925,107 't,756 57,679 59,435
10 1590 ACSS 0 0
11 1590 ACSS 0 0
12 1272AAC 0 0
13 1272 ACSS 4s6,',t62 23,265,747 23,72't,909 0 23,386 23,386
14 1622 ACSS 0 0
t5 1590 ACSS 570,207 48,748,733 49,318,940 11,125 4,265 15,390
16 1272 ACSR 0 0
17 1590 ACSS 0 0
18 954 AAC 1,097,679 19,429,809 20,527,488 26,892 762,'.129 789,021
19 795ACSR 0 0
20 954 AAC 184,211 1,943,437 2,127,648 4,6'.t7 '19.750 24,367
21 954 AAC 399,82'l 5,265,773 5,665,594 0 42,985 42,985
22 1272AAC 165,333 18,115,308 18,280,641 7U 21.785 22,569
23 1272AAC 0 0
24 1272ACSR 0 0
25 1272ACSR 623,9U 6,817,004 7,440,988 1,317 9,543 10,860
26 't272 ACSR 0 0
27 't272 ACSR 872,'.t50 10,043,381 10,915,531 19,051 0 19,051
28 1590 ACSS 0 0
29 1272AAC zil,4U 14,007,631 14,262,115 0 3,O24 3,024
30 1272 ACSR 0 0
3'l 1272 ACSR 0 '19,521 19,521 0 't87 187
32 1272ACSR 0 0
FERC FORM NO. r (ED.12€7)
Page122423
FERC FORil ilO. ,l (ED. r2{7)
TRAl{SttSStON Ltt{E STATISTICS
Page122,1,23
33 1272AAC 3,604,'t48 't0;to2,223 13,706,371 36,339 136,977 173,316
34 8,482 0 8482 01272 ACSR
35 1272ACSR 36361 1,M2,W 1,479425 il7 647
2,221,692 2,376,936 49'l 0 491361590 ACSR 155,244
37 1272 AAC 205,262 1,312,224 1,517,486 0 0 0
281,36738595,789 38,413,938 39,009,727 95,762 97,94',1 87,664
36 22,972,3U 555,O78,221 578,050,585 1,',t46,258 2,171,221 87,6U 3.405,143
Name ofRespondent
Avista Corporalion
This report is:
(t) Zl an oiginat
(2) E AResubmission
Dab ofReport
o4l'l5Eo22
Year/Period of Report
Endot202'llQ!.
1
2
3
4
5
6
7
8
I
10
1',!
't2
't3
14
15
't6
17
18
19
20
21
22
23
24
25
26
27
2A
29
30
31
TRANSI'ISSION LINES ADDED DURING YEAR
FERC FORil NO. r (REV.12{3)
Pa$e424425
FERC FORil NO. r (REV.12{3)
TRANSIIISSIOI{ LililES ADDED DURING YEAR
Page121,125
32
33
u
35
36
37
38
39
40
4'.!
42
43
M TOTAL
TRANSIiISSION LINES ADDED DURING YEAR
1
2
3
4
5
6
7
8
I
10
11
12
13
14
15
16
17
t8
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
u
FERC FORil NO. { (REV. r2{t3)
Page121,1,25
FERC FORir 1{O. I (REV. t243)
TRANSIIISSIoN LINES ADDED DURING YEAR
Pagel::24*4,25
35
36
37
38
39
40
41
42
43
44
TRANSi'ISSION LINES ADDED DURTI{G YEAR
1
2
3
4
5
6
7
I
I
't0
1',!
12
13
14
'15
'16
17
18
't9
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
FERC FORM NO.1 (REV.12{t3)
Page 424425
TRANSTISSION LINES ADDED DURING YEAR
36
37
38
39
40
41
42
43
M
FERC FORri NO. 1 (REV. r2{3}
Pa$e121425
Name ofRespondent
Avisb Corporalion
This report is:
(1) UI An originat
(2) f1 A Resubmission
Dab ofReport
0/.t1512022
Year/Period of Report
End ot 2021l Q4
1 Airway Heighb (WA)Distibution Unatlended 't15 13.8 24
2 Barker Road (WA)Disbibu6on Unattended 115 13.8 12
3 Beacon (Irans. & Dist) (WA)Transmission Unafiended 230 1'15 13.8 536
4 Boulder (Irans. & Dist) (WA)Transmission Unattended 230 't15 13.8 318
5 ChesbrWA)Disfibution Unattended 1't5 13.8 24
o Chewelah 115Kv (WA)DisEibution Unatended 115 13.2 12
7 Colben(WA)Distibution Unattended 1't5 13.8 12
I College & Walnut (WA)Disfibution Unatended 't15 13.8 36
I Colville 115 Kv (WA)Distibution Unattended 115 13.8 32
10 Critchfield (WA)Distibution Unattended 115 13.8 't2
'tl Deer Park (WA)Disfibulion Unattended 1't5 13.8 12
12 DryCrcek(WA)Transmission Unattrgnded 230 115 13.8 150
13 DryGulch (WA)Distibulion Unattended 115 13.8 12
't4 EastColfax (WA)Distibulion Unattended 't15 13.8 12
15 East Farms (WA)Distribution Unattended 115 't3.8 12
16 FoilWright(WA)Distibulion Unafrended 115 13.8 24
17 Francis and Cedar (WA)Disfribution Unattended 11s 13.8 36
18 Gitord(WA)Distibulion Unattended 1't5 u 16
19 Glenrose (WA)Distsibulion Unattended 115 13.8 12
20 Grcenacres (WA)Distibution Unatended 115 '13.8 18
21 Greenwood (WA)Disbibution Unattended 115 13.8 12
22 Hallefi& White (WA)Disfibution Unatbnded 115 '13.8 36
23 lndian Trail (WA)Distibution Unatended 115 13.8 12
24 Ke6e Falls (WA)Diskibulion Unattended 1',!5 13.8 12
25 Lee & Reynolds (WA)DisEibulion Unatended 115 13.8 36
26 Libeily Lake (WA)Distibution Unattended 115 13.8 24
27 Lind (WA)DisEibution Unattended 't'ts 13.8 12
28 Litfe Falls 115/3a Kv (WA)Dishibution Unattended 115 u 12
29 Lyons & Standard (WA)Distibulion Unatlended 115 13.8 36
30 Mead WA)Distibution Unattended 115 13.8 18
SUBSTATIONS
FERC Fofful NO. I (ED. 12.96)
Page 428427
SUBSTATENS
31 DistibutionMeto (WA)Unattended 1't5 13.8 24
32 Milan (WA)Dis0ibu6on Unatended 115 13.8 24
33 Millwood (WA)Distribution Unattended 115 't3.8 24
34 Ninh & Cental (WrA)Disfibution lJnafrended 1't5 13.8 36
Disbibution35Norheast(WA)Unatended 115 13.8 24
36 Northwest(WA)Distibution Unatended 115 13.8 24
Distibution37oppotunity(WA)Unattended 115 13.8 12
38 Ohello(WA)Distibution Unattended 115 13.8 24
39 PostSbeet(WA)Distibution Unattended 115 13.8 60
40 Pound Lane (WA)Distibution Unattended 't15 13.8 24
41 Ross Park (WA)Distibution Unattended 't15 13.8 33
Distibufon42Roxboo (WA)Unattended 115 24 24
43 Saddle Mountain (WA)Transmission Unattended 230 115 13.8 150
44 Shawnee (WA)Transmission Unattended 230 1'15 ,3.8 150
45 SilverLake (WA)Disbibution Unatended 115 13.8 12
46 Southeast(WA)Disbibution Unatbnded 115 13"8 36
47 Souh Ohello (WA)Distibution Unattended 115 13.8 12
4A Soutr Pullman (WA)Distibution Unatended 1t5 13.8 30
49 Spokane lndusfial Park
(vvA)Distibution Unafrended 115 13.8 24
50 Sunset(WA)DisEibution Unatlended 115 13.8 33
51 Distibution UnattendedTene View (WA)115 13.8 12
52 Third & Hatch (WA)Distribution Unattended 115 't3.8 54
53 DisfibulionTumer(WA)Unattended 115 13.8 36
54 \I/aikiki (WA)Distibution Unattended '115 13.8 24
55 Transmission Unatended 230WestSide (WA)115 13.8 300
56 Othen 27 Subs. less than
1oMVA(WA)Disfibution Unattended 164
57 Appleway (lD)Distibution Unaftended 115 13.8 36
58 Avondale (lD)Disfibution Unattended 115 13.8 12
59 Benewah (lD)Transmission Unattended 230 '115 13.8 75
60 Big Creek (lD)Distibution Unattended 't't5 13.8 17
61 Blue Creek (lD)Distibution Unatended 115 13.8 12
FERG FORir NO. r GD. 1246)
Page426127
SUBSTATIOITIS
62 BunkerHill Limibd (lD)Distibution Unattended '115 13.8 12
63 Cabi net C;orge (Switchyard)
0D)Transmission Unattended 230 115 13.8 75
64 Clark Fo* (lD)Disfibution Unattended 115 21.8 10
65 Coeur d'Alene 15th Ave.
(tD)Disbibution Unattended 115 13.8 36
66 Cotbnwood (lD)Distibution Unaftended 115 24.9 12
67 Daltcn (lD)Distibution Unatended 115 13.8 36
68 Grangeville (lD)Distibution Unatended 115 '13.8 24
69 13.8 12Holbrook (lD)Distibution Unattended 115
70 Huetbr(lD)Disbibution Unattended 't15 13.8 12
71 Idaho Road (lD)Distibution Unattended 115 't 3.8 12
72 13.8 12Juliaeth (lD)Distibution Unaftended 115
73 Kamiah (lD)Disfibution Unattended 11s 13.8 12
74 Kooskia (lD)Distibution [Jnaftended 1't5 13.8 15
75 Lewiston Mill Rd 0D)Distribution Unattended 115 't3.2 18
76 Lolo (Irans. & Dist.) (D)230 115 13.8 262TransmissionUnatended
77 Moscow (lD)Distibution Unattended 115 13.8 24
78 Moscow 230 kV (trans. &
Dist) (lD)Transmission Unattended 230 't 15 13.8 162
79 13.8Norh Lewiston 230kV
(trans. & Dist) (lD)Transmission Unattended 115
80 Norft Moscow (lD)Distibution Unaftended 115 13.8 12
81 10Oden (lD)Disfibution Unattended 11s 21.8
82 Oldt'own (lD)Distibution Unattended 1'15 21.8 17
83 Orofino (lD)Disfibution lJnatended 115 24 20
84 Osbum (lD)Distibution Unattended '115 13.8 12
85 Pine Creek ([rans. & Dist)
0D)Transmission Unattended 230 115 13.8 212
86 PleasantView (lD)Distibution Unaftended '115 13.8 12
87 Plummer(lD)Distibution unaftended 115 13.8 12
88 Post Falls (lD)Distibution Unafrended 't1s 13.8 18
89 Potatch (D)Distibution Unatended 115 24.9 15
90 Prairie (lD)Distibution 13.8 12Unattended115
91 Priest River (lD)Disfibution Unattended 115 2A.8 't0
FERC FORii NO.1 (ED.12{6)
Page 426427
SUBSTATIONS
92 Rathdrum (frans. & Dist)
(tD)Transmission Unattended 230 11s 13.8 474
93 Distibution Unatbnded 115 21-a 12Sagle (lD)
94 Sandpoint (lD)Dislibution Unattended 't15 20.8 30
95 South Lewiston (lD)Distibution Unattended 115 13.8 27
96 Sweetwater (lD)DisfibuUon Unattended 't15 24.9 't2
97 St Maries (lD)Distibuiion Unattended 't15 23.9 24
98 Distibu6on Unattended 115 13.8 30Tenh & Stewart(lD)
99 Ohen 13 Subs less than 10
MVA(rD)Distibution Unattended 72
100 Ohen 1 Sub less han 10
MVA(Mr)Disbibution Unattended 5
Transmission101BoulderPark (WAGen.
Plant)Attended 1't5 13.8 36
't02 Ketre Falls (WA Gen. Plant)Transmission Attended 115 13.8 34
103 Long Lake (WA Gen. Plant)Transmission Atbnded 115 4 80
104 Transmission Atbnded 115 13.8 42Nine Mile (WA@n. Plant)
105 LiUe Falls (WAGen. Plant)Transmission Atiended 11s 4 24
Transmission Attended 115 13.8 36106Nortreast (WA C'en. Plant)
107 Post Steet (WA Gen. Plant)Transmission Attended 13.8 4 35
108 Transmission Atbnded 230 '13.8 300Cabinet Ciorge (HED) (lD
Gen. Plant)
109 Post Falls (lD Gen. Plant)Transmission Atbnded 't15 2.3 't2
Transmission Atbnded 115 13.8 1141't0 Rathdrum (lD Gen. Plant)
't11 Noxon (MT Gen. Plant)Transmission Atbnded 230 13.8 435
't12 Transmission Attended 500 13.8 18 270Coyote Springs ll (OR Gen
Plant)
113 Distibution Substations 9,660 1,308.2 0 1,984
114 Distibution Substations
Unattended 9,660 1,308.2 0 1,984
4,768.8 1,518.5 183.6 4,290115Transmission Substalions
't16 Transmission Substrations
Attended 1,893.8 124.7 't8 1,418
117 Transmission Substations
Unattended 2,875 'I,393.8 '16s.6 2,872
6,274118Total
FERC FORII ]tlo., (ED. 12€6)
Page 126127
SUBSTATONS
1 2 Frcd Oil & Air Fan & Caps 39 40
2 1 Two Stage Fan 1 20
3 4 Two Stage Fan 2 560
4 3 Two Stage Fan 3 530
5 2 Frcd Oil & Air Fan 2 40
6 1 Two Stage Fan ,|20
7 1 Frcd Oil & Air Fan & Caps 16 20
8 602Two Stage Fan 2
I 3 Frcd Oil & Air Fan 3 49
't0 I Two Stage Fan 1 20
11 1 Two Stage Fan 1 20
't2 ,|Two Stage Fan & Caps 224 250
't3 1 Frcd Oil & Air Fan 1 20
14 1 Frcd Oil & Air Fan 1 20
20151Two Stage Fan 1
't6 2 Frcd Oil & Air & Two Sbge Fan 2 40
't7 2 Two Stags Fan 2 60
18 2 One Stiage Fan 1 18
19 1 Frcd Oil & Air Fan 1 20
20 ,|Two Stage Fan 1 30
21 1 Two Stage Fan 1 20
22 2 Two Stage Fan 2 60
23 I Two Stage Fan 1 20
24 1 Frcd Oil & Air Fan 1 20
25 602Two Stage Fan 2
26 2 Two Stage Fan 2 40
27 1 Two Stage Fan 1 20
28 1
29 2 Two Stage Fan 2 60
30 1 Two Stage Fan 1 30
31 2 Two Stage Fan 2 40
32 2 Frcd Oil & Air Fan 2 40
33 2 Two Stage Fan 2 40
u 2 Two Stage Fan 2 60
FERC FORM NO.1 (ED.1246)
Page126427
SUBSTATDNS
35 2 Two Stage Fan 2 40
36 2 Two Shge Fan 2 40
37 1 Two Stage Fan 1 20
38 2 2 Frcd Oil & Air Fan & Two Stage Fan 2 40
39 2 Frcd Oil 2 60
40 2 Two Stag6 Fan 2 40
41 2 Two Stage Fan 2 57
42 2 Two Stage Fan 2 40
43 1 Two Stage Fan 1 250
44 1 Two Stage Fan 1 250
45 1 Two Stag€ Fan ,|20
46 2 Two Shge Fan 2 60
47 ,|Two Stage Fan 1 20
48 2 Two Stiage Fan 2 50
49 2 Two Stg, Frcd Oil Fan & Caps 14 40
50 2 2 Two Stage Fan & Caps 50 55
51 ,|Two Sbge Fan 1 20
52 3 Two Sbgo Fan & Caps '103 90
53 2 Two Stage Fan 2 60
54 2 Two Shge Fan 2 40
55 2 Two Strago Fan 2 500
56 28
57 2 Two Stiage Fan 2 60
58 1 Two Stage Fan I 20
59 ,|Two Stage Fan & Caps 224 125
60 2 Portable Fan 2 22
6'l I Two Stage Fan 1 20
62 1 Frcd Air Fan 1 16
63 1 Two Stage Fan 1 't2s
64 1 Frcd Air Fan 1 12
65 2 Two Stage Fan 2 60
66 ,|Two Stage Fan 1 20
67 2 Two Stage Fan 2 60
68 4 Frcd Oil &Air& PtFan & Caps 17 34
FERC FORm NO. I (ED.12€6)
Page 426,1.27
SUBSTATIONS
69 1 Two Stage Fan 1 20
70 ,|Two Stage Fan 1 20
71 1 Two Sbge Fan 1 20
72 1 Frcd Oil & Air Fan I 20
73 1 Two Stage Fan 1 20
74 3 Frcd Air Fan 3 20
75 1 Two Stage Fan 1 30
76 3 Frcd Oil & Air Fan & Two Sbge Fan 1 270
77 2 Frcd Oil & Air & Two Stage 2 40
78 2 Two Shge Fan & Caps 76 270
79 1 49 IFrcd Air Fan & Caps
80 1 Two Stage Fan 1 20
81 1 Frcd Air Fan 1 12
82 2 Frcd Air Fan 2 22
83 2 Frcd Oil & Air Fan 1 28
u 1 Portable Fan 1 15
270853Two Stage Fan & Caps 47
86 1 Two Stage Fan 1 20
87 201Two Sliage Fan 1
88 1 Two Stage Fan ,|30
89 192Portable Fan 2
90 1 Frcd Oil & Air Fan 1 20
91 12IFrcd Air Fan 1
92 4 Frcd Oil & Air Fan 2 490
93 1 Two Stage Fan 1 20
94 3 Frcd Air Fan 3 38
95 4 Portable Fan. Frcd Oil & Air 4 39
96 1 Frcd Ol & Air Fan 1 20
97 2 Two Stage Fan 2 40
98 502Frcd Ol & Air & Two Stage 2
99 13
100 1
101 1 Two Stage Fan ,|60
't02 1 1 Two Stage Fan 1 62
FERC FORM NO. { (ED. 12€6)
Page 426127
SUBSTATIONS
1'103 4
1M 2 Two Stage Fan 1 56
Frcd Oil & Air Fan 2 401052
106 1 Two Sbge Fan 1 60
't07 2
,|108 6
109 1 Frcd Air & Oil & Air Fan 1 16
Two Stage Fan 2 190't10 2 1
111 9 1 Two Sbge Fan b 635
112 3 2 Two Stage Fan 3 450
4 357 2,758't13 177
114 '177 4 357 2,758
651 5,4681't5 61 7
7 18 1,569116u
117 27 0 633 3,899
118
FERC FORM NO.1 (ED. 12€6)
Pa$e426427
Year/Period of Repod
End of 2021l Q4
Name ofRespondent
Avista Corporalion
This Bport is:
(1) UI An oisinat
(2) n AResubmission
Dab ofReport
o4n5n022
TRANSACTpT{S wlTH ASSOCTATED (AFFIL|ATED) COiltPANtES
1 Non-porer Goods or Services Provlded by
Afnlhtod
2 Non-Power Goods or Services Prcvided by
Affliated SEam Plant Square 931000 64,790
't9
20 Nonaower Goods or Servlces Provlded for
Afnlabd
21 Corporab Support Salix, lnc.'t46000 108,U2
22 Corporab Support Avista Development 146000 166,272
23 Corporate Support Avisb Capital 146000 85,236
24 Corporate Support AELP 146000 20,o45
25 Corporate Support AJT Mining 146000 2,586
26 Corporato Support 146000 364,365Avish Edg6
42
FERC FORir NO. I (NEW))
Page129
":.,"-,rrr:I"!il,.i..LrLlVLU
;:J; etfi eB PH 2: tr8
. l'!lI i:l: : ,, a i-L.-:'Tr: i-i-:;;:: a/]1i!. ll- L':l 'i,,-..; rr\/ilitlll SSION
Avista Corp
2021
IDAHO
State Electric Annual Report
(rc 61-405)
IDAHO STATE ETECTRICANNUAT REPORT
Name of
This report is (orlginal, resubmlsslon)
Date of
Year/periodof r"oo*I
Name of Respondent
Avista Corporation
This Report is:
IFI nn originat
A Resubmission
Date of Report
mm/ddrlyyy
411612022
Year / Period of Report
End of 202'l lQ4
STATEMENT OF UTILITY OPERATING INCOME - IDAHO
lnstructions
1. For each account below, report the amount attributable to the state of ldaho based on ldaho jurisdictional Results of Operations.
2. Provide any necessary important notes regarding this statement of utility operating income in a footnote in the available space at the boftom of this
Line
No.Account
(a)
Refer to
Form 1
Page
(b)
TOTAL SYSTEM - IDAHO
Gurrent Year
(c)
Prior Year
(d)
1 UTILITY OPERATING INCOME
2 Ooeratino Revenues (400)300-301 434.O70.465 401.474.827
3
4 Ooeration Exoenses 1401 )320-323 25 222.640326
5 320-323 27.108.052 22_558.272
6 336-337 u ,1 1 5.1 3E 52.013.390
7 Deoreciation Exoense for Asset Retirement Costs t403.'1)336-337
E 5)336-337 783 1',t.408.775I336-337 67.3(X
10 Unremv Plant and Cosis
11
12 Reoulatorv Debits (407.3)3142343 3.230.497
13 (Less) Reoulatorv Credits (407.4 (10.465.570)n2.771.604\
't4 Taxes Other Than lncome Taxes {408 'l )262-263 2(.697.372 21.O42.4E1
't5 lncome Taxes - Federal (409.'l)242-263 163.153 1.579.230
't6 262-263
17 Provision for Deferred lncome Taxes (4'10-'l )231 272-277 817 925 8.241.945
1.1 2U.272-277
't9 lnvestment Tax Credit Adiustment - Net (41 1.4)266 167.106 (166.096)
20 from of Plant 1
21
22 (Less) Gains from Disoosition of Allowances {411.8)
23
24 Accretion Exoense (41 1.10)
25 327.882.920
26 Net Utilitv Ooeratino lnmme (Total line 2 less 25).874.471 73.591.907
IDAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)E.tD.1"t4-115
Name of Respondent
Avista Corporation
This Report is:
lFl nn originat
A Resubmission
Date of Report
mm/ddfiyyy
4t16t2022
Year/ Period of Report
End of 2021 I A4
STATEMENT OF UTILITY OPERATING ]NCOME - IDAHO
lnstructions
page or in a separate schedule.
3. Explain in a footnote if the previous year's figures are different from those reported in prior reports.
ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Line
No.Current Year
(e)
Prior Year
(0
Cunent Year
(q)
Prior Year
(h)
Current Year
fi)
Prior Year
fi)
1
342.654.877 313.'t56.038 91.4't 5.788 88.318.789 2
3
197.575.246 166.956.029 59.962.354 55.714.297 4
24.221.473 401 2.886.579 5
45,823.113 8.292.O25 7.947.31'.l 6
7
't 1.882.537 286 2.453.246 I
67.304 67,304 I
10
1'l
2.56,4.321 2.425.O18 614.O22 805.479 12
fio.487.725\n2327.22.155 A43.EO2 13
17.396.429 17.626.332 3.300.943 3.416.549 14
1.555.506 2.402.s17 ('t.403.353)15
16
n.2,4/ 4931 3.743.523 2.062.418 2_498.422 17
1E
(167.1 06)(167,058)'t9
20
21
22
23
24
289.201.605 253.U4.029 78.190.389 25
53.453.072 59.312.13.225.399 14 279.2A
TDAHO STATE ELECTRTC ANNUAL REPORT (tC 6{405)E.tD.114-115
Name of Respondent
Avista Corporation
This Report is:
lFl en orisinat
l-l A Resubmission
Date of Report
mrn/ddtlyW
4t1612022
Year / Period of Report
End of 2021 I A4
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, A]TIORTIZATION AND DEPLETION - ]DAHO
lnstructions
1. Report below the original cost of utility plant in service necessary to fumish utility service to customers in the state of ldaho, and the
accumulated provisions for depreciation, amortization, and depletion attributable to that plant in service.
2. Report in column (c) the amount for electric function, in column (d) the amount for gas function, in columns (e), (f), and (g) report other (specify),
Line
No.Account
(a)
Total Company
End of Current Year
(b)
Electric
(c)
1
2 ln Service
3 2.138.U2.315 1.622.637.258
4 Propertv Under Capital Leases 23 .636.0E7
5 Plant Purchased or Sold
6 Comn not
7 Exoerimental Plant lJnclassifi ed
I Total Total lines 3 throuoh 7)2.161.978.402 1.622.637.258ILeased to Others
10 Held for Future Use 1_614.766 1.424141
'11 54.232.803
't2 Acouisition Adiustments
13 lines 8 2.225.39',t.393 1.678.294.242
14 E04.328.503 618.369.102
15 Net Utilitv Plant (Line 13 less line 14)1_421.062.490 1.059.925.'t40
't6
17 ln Service
18 )eoreciation 752.294.O45 608.286.384
19
20 Amortization of Underoround Storaoe Lands / Land Riohts
21 52.034.458 10.082.718
22 Total (Total lines '18 throush 2'l)E04,32E,503 61E.369.102
?3 .eased to Others
24 DeDreciation
25
26 Total Leased to Others
27 Held for Future Use
2A Depreciation
29 Amortization
30 Total
3'l Abandonment of Leases (Natural Gas)
Amorl
33 Total Accumulated Provision (Total lines 22, 26, 30, 31,321 61E,369,102
(1 ) A small portion of the Company's electric distribution plant is located in Montana. For jurisdictional reporting purposes, those amounts are
included as ldaho plant.
(2) Common Property Under Capital Leases are comprised of ROU Assets
IDAHO STATE ELECTRIC ANNUAL REPORT 0C 6140s)E.tD.20G201
Name of Respondent
Avlsta Corpotatlon
This Report is:
E] anoriginat
A Resubmission
Date of Report
mm/ddlyyw
4n6n022
Year / Period of Repoft
End of 202'l I Q4
OF
lnstructions
and in column (h) common func,tion.
3. ln order to accurably eflect utility plant in service necessary to fumish utility service to customers in the state of ldaho, elec{ric and gas
plant not direcfly assigned is allocaEd to the state of ldaho as appropriate and included in column (c) and (d).
Gas
(d)
CIher (Spedfy)
(e)
Other (Spec;iff)
(0
Other (Spedfy)
(s)
Common
(h)
Line
No.
,|
2
309.957.845 2fJ5.747.212 3
23.636.087 4
5
6
7
309.957.845 229.383.299 a
I
190.585 10
2.526.389 5.039.033 11
12
312.674.819 2v.422.332
106.087,497 79.871.9M 14
206.587.322 1il.550.424 15
16
105.908.921 38.O98.740
17,t8
19
20
178.576 41.773.1U 21
79,871,904
-
n
23
24
25
26
27
2A
29
30
3{
32
106.087.497 79_871.9()4
IDAHo STATE ELECTRIG AIINUAL REPORT 0c 6t"105)E.lD.2o0-20't
Name of Respondent
Avista Corporation x
This Report is:
An Original
A Resubmission
Date of Report
mm/dd/Ww
4116t2022
Year / Period of Report
End of 2021 I Q4
ELECTRIC PLANT lN SERVICE - IDAHO (Account 1O1,102,103 and 106)
lnstructions
1 . Report below the original cost of electric plant in service necessary to furnish electric utility service to customers in the state of ldaho.
lnclude electric plant not directly assigned as allocated to the state of ldaho.
2. ln 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 Classifled-Electric.
3. lnclude in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized, include by primary plant account increases in column (c), additions, and
reductions in column (e), adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such amounts.
6. Classify Account I 06 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 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. lnclude also in column (d) distributions of
Line
No.Account
(a)
Balance
Beginning of Year
(b)
Additions
(c)
I l.INTANGIBLE PLANT
2
3 302 Franchises and Consents 1 5.1 79.361
4 303 Miscellaneous lntanqiblePlant 9.404.062 2.719.924
5 TOTAL lntanoible Plant (Total of lines 2. 3. and 4)24.583.423 2.719.924
o 2. PRODUCTION PLANT
7 ntI3'10 Land and Land Riohts '1.33'1.305
I 31 'l Structures and lmorovements 4E .701.395 1 13,896
10 3'12 Boiler Plant Equioment 87 010 246 '1 087 373
11 3'13 Enoines and Enoine-Driven Generators 37't.346 (1 86.076)
12 2C .124.O75 593,594
13 315 Accessorv Electric Eouioment 10.659.882 124.923
14 316 Miscellaneous Power Plant Equioment 6.104.479 (186.083)
15 317 Asset Retirement Costs I )roduction
16 TOTAL Steam Production Plant (Total of lines 8 throuoh 15)154.302.728 1.547.627
17 B. Nuclear Production Plant
18 320 Land and Land Riohts
19 321 Structures and lmprovements
20 322 Reactor Plant Eouioment
21 323 TurboqeneratorUnits
22 324 Accessorv Electric Eouioment
23 325 Miscellaneous Power Plant Eouioment
24 325 Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant (Total of lines 18 throuqh 24)
26 C. Hvdraulic Production Plant
27 330 Land and Land Riohts 22.364.318 368.438
28 Structures 33 .853.O22 5,084.706
29 332 Reservoirs. Dams. and Waterwavs 66.935.729 255.841
30 and 80.620.562 903.124
31 334 Accessorv Electric Eouioment 25 995 658 4 635.295
32 335 Miscellaneous Power Plant Eouioment 4.496.137 '180.946
33 336 Roads, Railroads, and Bridqes
34 337 Asset Retirement Costs for Hvdraulic Production
35 lines 27 h34 235 11.488.350
Jb D- Other Production Plant
37 340 Land and Land Riohts 31 1.921
38 U1 Structures and lmprovements 6 ,009,688 22.853
39 342 Fuel Holders. Products. and Accessories 7.260.449 176
40 343 Prime Movers I . 100.640 (2.064.158)
41 344 Generators 76 ,993, 1 53 6.257,423
42 345 Accessorv Electric Eouioment 7.767.921 1.861.461
43 346 Miscellaneous Power Plant Equioment 565,705 89
44 347 Asset Retirement Costs for Other Production
45 TOTAL Other Production Plant Total of lines 37 throuoh 44)'t07.009.477 6.077.844
46 TOTAL Production Plant (Total of lines 16 25 35 and 45)496,835,395 19,113.821
(1)Asmall portionoftheCompany'selectricdistributionplantislocatedinMontana. Forjurisdictional reportingpurposes,thoseamountsare
included as ldaho plant.
TDAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)E.lD.204-205
Name of Respondent
Avista Gorporation
This Report is:
E-l nn originat
l-l A Resubmission
Date of Report
mm/dd/yWy
4t16t2022
Year / Period of Report
End of 2021 I Q4
101 ,|103 and I
lnstructions
these tentative classifications in columns (c) and (d), including the reversals of the prior year's tentative account distributions of these amounts. Careful
observance of these 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.
7. Show in column (f) reclassifications or transfers within utility plant accounts. lnclude 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 (fl only the offuet to the debits or credits distributed in column (f) to primary
account classifications.
8. 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.
9. For each account comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase, and
date of transaction. lf proposed journal entries have been filed as required by the Uniform System of Accounts, give also the date of such filing.
Retirements
(d)
Adjustments
(e)
Transfers
(f)
Balance
End of Year
(s)
Line
No.
1
2
4.404 3
263.102 101 627 11.962.s11 4
263j02 't06.031 27.',t46.276 5
6
ffiSe1E 7I
57.880 48.473.17',|I
943.178 920.397 10
1,5E5
fi _175\20.716.494 't2
70.571 13
1.797 5.920.193 14
't5
943.178 1.049,459 16
ffi.,Eirf 17
18
't9
20
22
23
24
25
:":,.:E:*:l:r..r t.,.;':_r+:l:i...i,2A
QO.826\22.71',t.930 27
16.459 (2.570.O27)
334.935 67.526.505 29
94.933 (567.030)30
480.341 12.'t55 160\28.O55.452 31
18,103 /1.20.758\4.538.222 32
(8E
34
609.836 (5.098.954)35
1,,iqli,i,i:i;,)'. .:,jtli*liil; iiil!|36
90 37
35.646 (10.465)5.986.430 38
2.016 39
1355.23',1 7.391.7',t3 40
68,827 t507.752\82.673.997 41
8.373 (772.762],
209 566.003 43
44
112.U6 66.567 113.041.O42 45
1.665.860 (3.982.928 46
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61405)E.tD.204-20s
Name of Respondent
Avista Corporation
This Report is:
lFl nn originat
fl A Resubmission
Date of Report
nndddtlyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
101 1 103 and I
Line Balance
Beginning ofYearNo.Account Additions
47
4A 350 Land and Land Riqhts 10 ,695.180 31,974
49 352 Struc{ures and lmorovements 9.885.454 58.203
50 13.'.t14.O29
51 354 Towers and Fixtures 8,565
52 355 Poles and Fixtures 't03.208.16s 9.622.869
53 3.7E6.410
54 357 UnderoroundConduit 1.320.032 't39.006
55 1 't39.006
56 359 Roads and Trails 78.326
57 359.1 Asset Retirement Costs for Transmission Plant
58 TOTAL Transmission Plant (Total of lines,throuq r 57)26.988.388
59 4. DISTRIBUTION PLANT
60 4 .322.O33 99.663
6'l 361 Struc'tures and lmprovements 507.594
62 52.658.54 1.020.117
63u 3M Poles- Towers. and Fixtures 158.929.897 ft.8B1.41A
65 107.830.835 10.509.916
66 366 Underqround Conduit 2.91E.295
67 and Devices 77.962.088 5.666.085
68 3.830.721
69 369 Services 65.076.335 4.295.887
7(23.905.075 202.808
71 371 lnstallations on Customer Premises
72 372 Leased Prooerfu on Customer Premises
73 24.482.308 1.741.697
74 374 Asset Retirement Costs for Distribution Plant
75 TOTAL Distribution Plant fTotal of lines 6l 659 45.674.201
76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77
78 381 Struc'tures and lmorovements
79
80 383 Computer Software
81 384 CommunicationEouioment
a2 385 MiscellaneousReoionalTransmiss on and ,larket Operation Plant
83 386 Asset Retirement Costs for Reoional Transmission and Ooeration Plant
a4 Total lines 77 throuoh 83)
85 6. GENERAL PLANT
86
87 390 Structures and lmorovements 95,202
88 606.386 (88.646)
89 392 Transportation Equipment 16.400.2v 933.128
90 122.937 8.861
91 2.046.988 2',t3.177
92 395 LaboratorvEouioment 3E2.532
93 11.516.540 60.'t68
94 397 Communication Equipment 15 556.827
95 398 MiscellaneousEouioment 93.O47 4.883
96 52.298.821 2.',t66.132
97 399 Other Tansible Property
98 Plant
99 TOTAL General Plant (Total of lines 96, 97 and 98)52 2.166.132
100 '101 and 1 1.530.217.343 96.662.466
101
102 102 (Less) Electric Plant Sold
103
104 1.530 96.662.466
|DAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)E.tD.206-207
Name of Respondent
Avista Corporation
This Report is:
lFl nn originat
n A Resubmission
Date of Report
mn/dd\Wy
4t16t2022
Year / Period of Report
End of 2021 I Q4
PLANT IN SERVICE - IDAHO 101 103 and
Retirements Adjustments Transfers
Balance
End of Year
Line
No.
47
(362.166)'10.364.988 4A
607 481.309 10.434.359 49
1.744.592
208 5.984.635 51
612.822 513 52
't 39.200 (789.829)60.027.775 53
079),|il
1.230.S19
61.3't3 882.067 56
57
2 497.221 3.524.O41 325.357.2',t7 58
59
183 60
A.M.3\7.823.567 61
421.222 074 62
63
477.576 33.276 173.367.015 64
47.509 (9
29.4O2 (1.165)48.683.858 66
145.748 (3.67
50,804 fi.146ll 94.852.245 68
27.U7 (1911 69.344.684 69
234.8E6 789
71
72
190.417 t2\26.033.s86 73
74
ffi 75
76
77
7A
79
8'l
82
83u
1: ::.* Lr.r... :'.::'. :85
127.160 496.666 86
47.O74 454 87
62,833 79.573 534.480 88
424.244 246 89
6.860 138.6s8 90
25.659 't04.337 2.338.843 91
27.300 92
306,'r80 't46.018 1 1.416.546 93
862.398 't.090 94
1.603 4.410 101.137 95
1.729.991 2,855,60E
97
98
1.729.991 2.855.608 55.590.570 99
7.741.445 3.538.934 1 100
102
7.781.485 3.538_934 1.622.637.258 104
|DAHO STATE ELECTRTC ANNUAL REPORT (lC 6140s)E.!D.206-207
Name of Respondent
Avista Corporation
This Report is:
IFI nn orisinat
I A Resubmission
Date of Report
mm/dd/yyyy
4t't6t2022
Year / Period of Report
End of 2021 I A4
ELECTRIC OPERATING REVENUES - IDAHO
lnstructions
'1. Report below operating revenues attributable to the state of ldaho for each prescribed account in accordance with jurisdictional Results of
Operations. Report the portion of total operating revenue and megawatt hours which pertains to unbilled revenue and MWH pertaining unbilled
revenue in the lines provided.
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. lf increases or decreases from previous period (columns (c), (e), and (g)) are not derived from previously reported figures, explain any inconsistencies
in a footnote in the available space at the bottom ofthe page, or in a separate schedule.
Line
No.Account
(a)
ELECTRIC OPERATING REVENUE
Current Year
(b)
Prior Year
(c)
1
2 440 Residential Sales 129.929 124.037.662 I
3 442 Commercial and lndustrial Sales (3)
4 Small (or Commercial)91.0'15.587 85.688.459
5 Laroe (or lndustrial)54 426 214 53,578.621 I
6 2.772.534 2.723.779
7 445 Other Sales to Public Authorities
8 446 Sales to Railroads and RailwavsI448 Interdepartmental Sales 248.741
10 TOTAL Sales to Ultimate Customers |15 't8 266.277,262
11 447 Sales for Resale 32.259.026 28.276.426
12 TOTAL Sales of ElectriciU 294.553.688
13 449.1 (Less) Provision for Rate Refunds
14 TOTAL Revenues Net of Provision for Refunds 31'l 944 294.553.688
15 Other Operatinq Revenues
16 450 ForfeitedDiscounts
17 451 Miscellaneous Service Revenues 70 47.984
18 453 Sales of Water and Water Power 2',14.57A 177.8',t2
19 454 Rent from Electric Property 1.640.363 427.439
20 rtmental Rents
21 456 Other Electric Revenues u\23 12.307.832 I
22 456.1 Revenues from Transmission of Electricitv for Others 6 564924 5.641.283 I
23
24 457.2 Miscellaneous Revenues
25
26 TOTAL Other Operatinq Revenues 31 18.602.350
27 TOTAL Electric Ooeratino Revenues 342.6U.677 3'l 3,1 56.038
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 51405)E.tD.300-301
Name of Respondent
Avista Corporation
This Report is:
lFl nn orisinat
[--l A Resubmission
Date of Report
mm/delyyy
4t16t2022
Year/ Period of Report
End of 2021 I Q4
ELECTRIC OPERATING REVENUES - IDAHO
lnstructlons
4. Discloseamountsof $250,000orgreaterinafootnoteatthebottomofthepageorinaseparatescheduleforaccounts45l,456,and45T.2.
5. Commercial and lnduskial Sales, Account 442, may be classified according to the basis of classification (Small or Commercial, and Large or lndustrial)
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.)
6. See pages 108-109 in the FERC Form 1 , lmportant Changes During Period, for important new territory added and important rate increases or
decreases.
7. lnclude unmetered sales. Provide details of such Sales in a footnote in the available space at the bottom of this page or in a separate schedule.
MEGAWATT HOURS SOLD AVG. NO. OF CUSTOMERS PER MONTH Line
No.Current Year
(d)
Previous Year
(e)
Cunent Year
(f)
Previous Year
(q)
1
1.307.815 't.258.168 't20_gil 1 2
3
1.020.854 973.813 1A.271 4
't _165.536 71 370 413 5
7.U9 180 6
7I
3.005 45 I
(21 3.504.259 3.413.353 't39.82'l 137.010 10
868.399 1'l
4.372.658 4.376.989 't39.821 137.010 't2
't3
4.372.65E 139.82'l 137.010 14
(1 ) lncludes $603,777 of unbilled revenues.
(2) lncludes 2,417 MWH relating to unbilled revenues.
(3) Segregation of Commercial and lndushial made on basis of utilization of energy and not on size of account.
(4)lncludes $62,791 associated with a special contract for wheeling over the distribution system on file with the IPUC, recorded
in sub-account 456700.
IDAHO STATE ELECTRTC ANNUAL REPORT (lC 6{405)E.tD.300-30'l
Name of Respondent
Avista Corporation
This Report is:
An Original
A Resubmission
Date of Report
mm/dd/yyw
4t16t2022
Year / Period of Report
End of 2021 I 04
ELECTRIC OPERATION AND MAINTENANCE EXPENSES . IDAHO
lnstructions
1. For each prescribed account below, report operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1 1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Ooeration
4 500 Ooeration Suoervision and Enoineerino 128.O28 122.266 I
5 501 Fuel 11.911.',t12 10.168.030
o 502 Steam Exoenses 1.175.696 1 .211.051
7 503 Steam from Other SourcesI504 (Less) Steam Transferred-Cr
9 505 Electric Exoenses 243.788 256.206
10 506 Miscellaneous Steam Power Exoenses 1,597,685
11 507 Rents
12 509 Allowances
13 TOTAL Operation (Total of lines 4 throuoh 12)15.382.936 't 3.355.238
14 Maintenance
15 510 Maintenance Supervision and Enqineerinq 227.631 I
16 511 ilaintenance of Structures 249.415 267.718
17 512 Maintenance of Boiler Plant 2.686.633 I
18 513 Maintenance of Electric Plant 709.004 780.O37
19 514 Maintenance of Miscellaneous Steam Plant 397.649 408.801 I
20 TOTAL Maintenance (Total of Lines 15 throuoh '19)4,317.748 4.370.820
21 TOTAL Steam Power Generation Exoenses (Total lines 13 & 20)19.700.684 17.726.058
22 B. Nuclear Power Generation
23
24 5t7 Ooeration Suoervision and Enoineerino
25
26 519 Coolants and Water
27
28 521 Steam from Other Sources
29 522 (Less) Steam Transferred-Cr
30 523 Electric Exoenses
31 524 Miscellaneous Nuclear Power Exoenses
32 525 Rents
33 TOTAL Ooeration (Total of lines 24 throuoh 32)
34 Maintenance
35 528 Maintenance Suoervision and Enoineerino
36 529 Maintenance of Structures
37 530 l\Iaintenance of Reactor Plant Eouioment
38 531 Maintenance of Electric Plant
39 532 Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Total of lines 35 throuoh 39)
41 Total lines 33 & 40)
42 C. Hvdraulic Power Generation
43
44 535 Operation Supervision and Enoineerinq 7s9.s18 657.980
45 536 Water for Power 396.203 488.339
46 537 Hvdraulic Exoenses 12 3,379,990
47 538 Electric Exoenses 1.980.816 1.992.489
48 539 Miscellaneous Hvdraulic Power Generation ExDenses 381 .5'17
49 540 Rents 2,359,699 2.265.457
50 TOTAL Ooeration (Total of lines 44 throuoh 49)8.867.897 9.',t66.172
51 Maintenance
52 541 Maintenance Suoervision and Enoineerino 216.387 198.918
53 542 Maintenance of Structures 234.810 740.399
54 543 Maintenance of Reservoirs. Dams. and Waterwavs 26A.984 '1 19.753
55 544 Maintenance of Electric Plant 'l .167.'1 98 1.073.976
56 231,640 I
57 TOTAL Maintenance (Total of lines 53 throuoh 57)2.102.674 2.364.686
58 TOTAL Hvdraulic Power Generation Exoenses (Total of lines 50 & 58)1 11,530.858
59
IDAHO STATE ELECTRTC ANNUAL REPORT (tC 61405)E.tD.320
Name of Respondent
Avista Corporation
This Report is:
lxl nn originat
A Resubmission
Date of Report
mm/dd/Ww
4t16t2022
Year / Period of Report
End of 2021 I Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
lnstructions
'1. For each prescribed account below, report operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
60 D. Other Power Generation
6't
62 140 617 1 33 537
63 547 Fuel 33.531.664 '18.562.138
64 548 GenerationExoenses 814.286 I
65 549 Miscellaneous Other Power Generation Exoenses 324.945 't40.461
66 550 Rents 30.031 29.05'l
67 3t ,659,810 19.679.473
68 Maintenance
69 234,720 I
70 552 Maintenance of Structures 31.556 61.546
71 553 Maintenance of Generatino and Electric Plant 1.714.877 1.418.724
72 554 Maintenance of Miscellaneous Other Power Generation Plant 295,851 140,875
73 TOTAL Maintenance (Total of lines 69 throuoh 72)2.285.86',1 1.855.865
74 Power Generation 36 ,945,671 21.535.338
75 E Other Power Sunolv Exoenses
/t)555 Purchased Power 60.732.727 53.807.902
77 556 Svstem Control and Load Dispatchinq 260,952 244,132
78 557 Other Exoenses 15.133.(X0 '1 1 .439.196
79 TOTAL Other Power Suoolv Expenses 76 .126.719 65,491,230
80 TOTAL Power Production ExDenses (Total of lines 21,41,59,74, &79\143.743.645 116.283.484
81 2. TRANSMISSION EXPENSES
a2
83 560 Ooeration Suoervision and Enoineerino 622.886 756.603
84 561 Load Disoatchino 939,085 I
85 561.1 Load Dispatch-Reliability
86 561.2 Load Disoatch-Monitor and Ooeration Transmission Svstem
a7 551 3
88 56't.4 and Services
89 561.5 Reliabilifu. Planninq and Standards Development
90 561 6 Transmission Service Studies
91 561.7 Generation lnterconnection Studies
92 1 I
93 562 Station Exoenses '140.'136 '164.685 I
94 563 Overhead Lines Exoenses 145.975 I
95 564 lJnderoround Lines Exoenses I
96 565 Transmission of Electricitv bv Others 6 5.699,353 I
97 1 .111.578 815.226 I
98 567 Rents 35.630 63.936 I
99 9.317.052 8,584,863
100 Maintenance
101 568 Maintenance Suoervision and Eno 148,557 I
102 258.059 '150.905 I
103 569.1 Maintenance of Comouter Hardware I
104 569 2 I
105 569.3 Maintenance of Communication Eouioment I
106 I
107 570 Maintenance of Station Eouioment 307.076 262.433 I
108 571 Maintenance of Overhead Lines 692.761 474.027 I
109 572 ltlaintenance of lJnderoround Lines 6.548 1t
110 573 Maintenance of Miscellaneous Transmission Plant 12,414 I
1',t 1 TOTAL Maintenance (Total of lines 101 through 1'10)1.464.915 1.048.337
112 TOTAL Transmission Exoenses (Total of lines 99 and 111 10,781 ,967 9,633,200
TDAHO STATE ELECTRTC ANNUAL REPORT (lC 61405)E.tD.32'l
Name of Respondent
Avista Corporation
This Report is:
An Original
A Resubmission
Date of Report
mm/dd/yyyy
4116t2022
Year / Period of Report
End of 2021 I Q4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
lnstructions
1. For each prescribed account below, report operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
113 3. REGIONAL MARKET EXPENSES
114
115 575.'l Ooeration Suoervision
1't6 575.2 Dav-Ahead and Real-Time Market Facilitation
117 575.3 Transmission Riqhts Market Facilitation
118 575.4 Caoacitv Market Facilitation
119 Market Facilitation
120 575.6 Market Monitorino and Comoliance
121 575.7 Market Facilitation. Monitorino. and Comoliance Services
122 575.8 Rents
123 Total Ooeration (Total lines llSthrouoh 122)
124 Maintenance
125 576 1 Maintenance of Structures and lmorovements
126 576.2 Maintenance of Comouter Hardware
127 nce
128 576.4 Maintenance of Communication Eouioment
129 M Market Plant
130 Total Maintenance {Total lines 125 throuoh '129)
'131 TOTAL Reoional Market Exoenses (Total lines 123 & 130)
132 4. DISTRIBUTION EXPENSES
133 Ooeration
134 580 Su and E 1.245.865 I
135 581 Load Disoatchinq
136 582 Station Exoenses 431.707 262.930
137 583 Overhead Line Exoenses 1145.432 863.1 35
138 584 Underoround Line Exoenses 8',t4.418 792.348 I
139 585 Street I iohtino and Sional Svstem F 2 005 1 959
140 586 Meter Exoenses 293.466 239.569
141 nsta 268,566
142 588 MiscellaneousExoenses 't.949.771 1.573.466
143 589 Rents 97.179 92,756 I
144 TOTAL Ooeration (Total of lines 134 throuoh 1431 6.478.833 5.340.594
145 Maintenance
146 590 Maintenance Suoervision and Enoineerino 533.353 519.053
147 591 Maintenance of Structures 2',t0.862 299.884
144 592 Maintenance of Station Equipment 258,9s7 1 18 583
149 593 Maintenance of Overhead Lines 7.769.863 4.695.989
'150 252,055 I
151 595 Maintenance of Line Transformers 84.684 8't.056
152 596 Maintenance of Street Liohtino and Sional Svstems 1 20.777 I
153 597 Maintenance of Meters 3,689 7 454
154 598 Maintenance of Miscellaneous Distribution Plant 530.866 157.537
155 TOTAL Maintenance (Total lines 146 throuo h'154)o 6,1 52,788
156 TOTAL Distribution Exoenses (Total of lines '144 and 155)16.212.145 '11.493.382
157 5. CUSTOMER ACCOUNTS EXPENSES
158 Operation
159 901 Suoervision 60.318 51.837
160 902 Meter Readinq Expenses 223.403 I
161 903 Customer Records and Collection Exoenses 2.644.560 2.590.200
162 904 Uncollectable Accounts (558.659)2.122.968
163 905 Miscellaneous Customer Accounts Expenses 32.532 50,517
164 TOTAL Customer Accounts Exoenses (Total of line 1 59 throuoh 163)2.401.797 5.038.925
IDAHO STATE ELECTRTC ANNUAL REPORT (tC 61.{0s)E.lD.322
Name of Respondent
Avista Corporation
This Report is:
lFl nn orisinat
[-l A Resubmission
Date of Report
mm/dd/yyw
4t16t2022
Year / Period of Report
End of 2021 I A4
ELECTRIC OPERATION AND MAINTENANCE EXPENSES . IDAHO
lnstructions
1. For each prescribed account below, report operation and maintenance expenses as allocated by the Results of Operations model to the state of
ldaho.
2. lf the amount for previous year is not derived from previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
'166
167 907 Suoervision
168 908 CustomerAssistance 1 10 444 442
169 210.855 286.981
170 910 Customer 111,970 111,214 I
171 TOTAL Customer Service and nformational Exoenses (Total lines 167 throuoh 170)1 1 .1 38.086 't0.843.037
't72 7- SALES EXPENSES
173 toeration
't74
175 912 Demonstratino and Sellino Exoenses
176
177 916 Miscellaneous Sales ExDenses
178 TOTAL Sales lines 174
179
180 Ooeration
181 920 Administrative and General Salaries 10 800.312 8.771.462
142 921 Office Suoolies and ExDenses 1.346.381 1.355.737
183 922 (Less) Adminiskative Exoenses Transferred-Credit (32.696)l
144 4.187.596 3.242.940
185 924 Prooerfu lnsurance 683.057 530.918 I
186 925 lniuries and Damaoes 2 399 043 1.347.53A
147 926 Emolovee Pensions and Benefits 9.729.621 10.016.680
188 927 FranchiseReouirements 1.200 1.200 I
189 2.106.033 2.O12.674
190 929 (Less) Duolicate Charoes-Cr
191 930.1
192 930.2 Miscellaneous General Exoenses 1.712.038 2.037.'t89
193 931 Rents 182,8s5 I
154 1 33.202.116 29.466.497
't 95 Maintenance
196 935 Maintenance of General Plant 4,316,963 3,888,905
197 TOTAL Administrative and General 37 33 355 402
't 98 TOTAL Elec lines 80 11 131 ,|1 171 1 I 221,796,719 '186,647,430
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61405)E.tD.323
Name of Respondent
Avista Corporation
This Report is:
I morigtnat
! A Resubmission
Date of Report
mm/&/yWy
4t16nO22
Year / Period of Report
Endol 2021 lQ4
TRANSMISSION LINE STATISTICS . IDAHO
lnstructions
1. Report information concerning transmission lines physically located in the state of ldaho, including the cost of lines, and expenses for the
year. List each transmission line having nominal voltage of 132 kilovolts or greater.
Transmission lines below this voltage should be grouped and totals reported for each group.
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 the State commission.
4. Exclude ftom this page any transmission lines for which plant costs are included in Account 121, Nonutility Property.
5. lndicatewhetherthetypeof supportingstructurereportedincolumn(e) is: (1)singlepolewoodorsteel; (2)H-framewood,orsteel poles; (3)tower; or
(4) underground construction. lf 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 (0 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). ln a footnote in the available space at the bottom of this page or in a separate
Line
No.
DESIGNATION
VOLTAGE (KV)
lndicate where other than
docvcle 3 Dhese
Type of
Supporting
Structure
(e)
LENGTH (Pole Miles)
For undeffiund lih6s mdrl ciftuit friles Number
of
Circuits
(h)
On Structure
of Line Designated
(0
On Structures
of Another Line
(q)
From
(a)
TO
(b)
Operating
(c)
Designed
(d)
1 Grouo Sum - 'l 1SkV 115_OO 115.OO 592.OO
2
3 eacon :abinet Gorde Plant 230 00 230 00 Steel Tower 1.0(,|
4 eacon Cabinet Goroe PIant 230 00 230.00 Steel Pole 20.00 2
5 eacon Cabinet Goroe Plant 230.00 230.00 H Tvoe 52.00 ,|
6
7 Divide Creek Lolo Sub 230.00 230.00 H Tvoe 43.OO 1
8 Noxon Planl Pine Creek Sub 230.00 230_OO 16.OO 1
9 Noxon Plant Pine Creek Sub 230.OO 230_OO H Tvoe 1.OO 1
10 Noxon Plant Pine Creek Sub 230.OO 230.OO H Tvoe 14 00 1
11 Cabinet Goro6 Plant Noxon 230 0{)230 00 H Tvne 400 1
12
13 Benewah Sw. Station Pine Cr*k Sub 230 00 230 00 H TvDe 43.00 ,|
14 Beacon Sub Lolo Sub 230.OO 230.OO Stsl Pole 10 00 2
15 Beacon Sub Lolo Sub 230 00 230.00 H TvDe 63.00 1
16 Beacon Sub Lolo Sub 230 00 230.00 H TvD6 8.00 1
17 North Lewiston Walla Wella 230.00 230.00 H Tvoe 8.00 1
North Lewiston Shawnee 230.00 230.00 H Tvoe 1.00 1
Hatwai N, Lewiston Sub 230.00 230.00 H Tvoe 7.OO ,|
22
23
24
25
26
27
28
29
u
35
36
rDAHO STATE ELECTRTC ANNUAL REPORT (rC 51.4{15}E.to.422423
Name of Respondent
Avista Corporatlon
This Report is:
An Original
A Resubmission
Date of Report
mm/dWW
4t1612022
Year / Period of Report
End of 2021 I Q4
TRANSTISSION LINE STATISTICS - IDAHO
lnstructions
schedule, explain the basis of such occupancy and state whether these expenses with respect to such structures are included in the expenses reported
for the line designated.
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 have include lower-voltage lines with higher-voltage lines. lf two or more transmission line structures support lines of the same voltiage, report the
pole miles of the primary structure in column (0 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. lf such property is leased from another company, 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 thereol for which the
respondent is not the sole owner but which the respondent operates or shares in the operation of, fumish a succinct statement explaining the anangement
and giving details of such matters as percent ownership by respondent in the line, name of Hwner, basis of sharing expenses of the line, and and how
expenses bome by the respondent are accounts for, and accounts affec{ed. 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 (i) through (l) on the book cost at end of year associated with the physical lines reported.
Size of
Conductor
and Material
(i)
COST OF LINE
lnclude in cnlomn lil lend. land dohts- and cleaino iohlaf-wav
EXPENSES, EXCEPT DEPRECIATION AND TAXES
Line
No.
Land
(i)
Construction
and Other Costs
(k)
Total Cost
fl)
Operation
Expenses
(m)
Maintenance
Expenses
(n)
Rents
(o)
Total
Expenses
(p)
5 224.401 112.476.352 1',17.70',t.153 343.069 650.447 1
2
1590 ACSS 3
1590 ACSR 1.U2.786 26.138,27.141.374 1756 ffi424 5
6
1272 AAC '165.333 1 8.1 1 5.308 18.280.641 784 21.785 22.569 7
1272 ACSR 8
1590 ACSS I
954 AAC 692.447 't1.572.U8 12.265.195 19.547 741.8ffi 10
954 AAC 134 010 304 610_314
954 AAC 399.821 5.255.'5.ffis.594 42945
1590 ACSS 14
1272AAC 15
'1272 ACSS 363.6M 20.607,585 20971 149 6.250 6.250 't6
1272 AAC 25.818 1.132.628 'r,158.446 9.543 9.543 17
1272 ACSR 10.015 319.300 329.315 18
15S0 ACSR 155.24 2.221.692 2.376.936 491 49'.!19
20
21
24
25
26
27
28
29
30
34
35
IDAHo STATE ELECTRIC ANNUAL REPORT (c 61.005)E.lo.422423