2021Annual Report Gas.pdf

THIS FILING IS
lem 1: Zl An hitial (original) Submission oR E Resubmission No.A\^IG
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FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Gompanies and
Supplemental Form 3-Cl: Quarterly
Financial Report
lhese reporb are mandatory under he Natural Gas Act, Sections 10(a), and 16
lnd 18 CFR Parb 260.1 and 260.300. Failure to report may result in criminal
ines, civil penalties, and ohersanctions as provided by law. The Federal
inergy Regulatory Commission does not consider these reports to be of a
;onfidential nafure.
Exact Legal Name of Respondent (Company)
Avisb Corporation
Year/Period of Report:
Endof.202'llQ4
FERC FORM NO.2 (02{t4)
INSTRUCTIONS FOR FILING FERC FORMS 2,2-Aand 3-Q
GENERAL INFORMATION
l. Purpose
FERC Forms 2,2-A,and 3Q are designed to collectfinancial and operational information from nafural gas companies subjectto the
jurisdiction of the Federal Energy Regulatory Commission. These reporb are also considered to be a non-confidential public use forms.
ll. Who Must Submit
Each nafural gas company whose combined gas bansported or stored flcr a fee exceed 50 million dekatherms in each of he previous
three years mustsubmit FERC Form 2 and 3Q.
Each nafural gas company not meeting the filing threshold for FERC Form2, but having tobl gas sales orvolume tansactions exceeding
200,000 dekatrerms in each of he previous three calendar years must submit FERC Form 2-A and 3Q.
Newly established entilies must use projected datra to determine whetherthey mustfile the FERC Form 3-Q and FERC Form 2or2-A.
lll. 1flft3t and Where to Submit
a. Submit FERC Form Nos. 2, 2-A and 3Q electonically through he eCollection portal at https://eCollection.ferc.gov, and according to
the specifications in he Form2,2-Aand 3-Q taxonomies..
b. The Corporate Offcer Certification must be submitted elechonically as part of the FERC Form 2 and 3-Q filings.
c. Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the Commission, the latest
Annual Report to Stockholders and any annual financial or statislical report regulady prepared and distributed to bondholders,
security analysts, or industy associations. Do not include monthly and quarterly reports. lndicate by checking the appropriate box
on Form 2,Page 3, Listof Schedules, if the reporb to stockholders will be submitted or if no annual reportto stockholders is
prepared. Unless eFiling the Annual Reportto Stockholders, mail hese reports to the Secretary of the Commission at:
Secretary of the Commission
Federal Energy Regulatory Commission
888 First Steet, NE
Washington, DC20426
d. FortheAnnual CPAcertification,submitwilhheoriginal submissionofthisficrm,aletterorreport(notapplicabletorespondents
classified as Class C orClass D priorto January 1, 1984) prepared in conformitywith he cunentstandards of reporting which will:
i. Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed below with the Commission's
applicable Unif,crm Systems of Accounts (including applicable notes relaling thereto and the Chief Accountranfs published
accounting releases), and
ii. be signed by independent certified public accountiants or an independent licensed public accountant certified or licensed by a
regulatory authority of a State oroher political subdivision of the U. S. (See 18 C.F.R. SS 158.10-158.12 forspecific
qualifications.)
Reference Reference Schedules Pages
ComparativeBalanceSheet 1'10-113
Statement of Income 114-117
Statement of Retained Eamings 1'l 8-11 I
Statementof Cash Flows 120-'121
Notes to Financial Statemenb 122-123
Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission's requirements.
Describe the discrepancies hat exist
e. FilersareencouragedtofiletheirAnnual ReporttoStockholders,andtheCPACertificationStatementusingeFiling.Further
instuctions are found on the Commission website at httcs://www.ferc.gov/ferc-online/ferc-online/ftequenfly-asked-questions-faqs-
efilingferc-online .
f. Federal, State and Local Govemments and olher authorized users may obtain additional blank copies of FERC Form 2 and 2-A free
of charge from: https:/Aruww.ferc.gov/industriesdata/natural{as/industry-forms . Copies may also be obtrained from the Public
Rebrence and Files Maintenance Branch, Federal Energy Regulatory Commission, 888 First Sbeet, NE. Room 2A, Washington,
DC 20426 or by call ing (202).502437 1
lv. When to Submit:
FERC Forms 2,2-A, and 3-Q must be filed by the dates:
a. FERCForm2and2-A-byApdllSttofthefollowingyear(18C.F.R.SS260.1and260.21
b. FERC Form 3Q - Natural gas companies that file a FERC Form 2 must file the FERC Form 3Q within 60 days after he reporting
quarter (18 C.F.R.S 260.300), and
c. FERC Form 3Q - Natural gas companies that file a FERC Form 2-A must file he FERC Form 3Q within 70 days after the
reporting quarter (18 C.F.R. S 260.300).
V. Where to Send Comments on Public Reporting Burden.
The public reporting burden for the Form 2 collection of inficrmation is estimated to average 1 ,671 .66 hours per response, including the
time ficr reviewing instuctions, searching existing data sources, galhering and maintaining the data-needed, and completing and
reviewing the collection of information. The public reporting burden forthe Form 2A collection of inbrmation is estimated b average
295.66 hours per response. The public reporting burden for the Form 3Q collection of information is estimated to average 167 hours per
response.
Send comments regarding these burden estimates or any aspect of these collections of information, including suggestions fior reducing
burden, to he Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 (Attention: lnformation Clearance
fficer); and to he ffice of lnformation and Regulatory Affairs, ffice of Management and Budget, Washington, DC 20503 (Attention:
Desk Officer for the Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of information
does not display a valid conhol number (44 U.S.C. $ 3512 (a)).
GENERAL INSTRUCTIONS
l. Prepare all reports in conformity with the Unibrm System of Accounts (USofA) (18 C.F.R. Pal-l20ll.lnterpret all accounting words and
phrases in accordance with the USofA.
ll. Enter in whole numbers (dollars or Dth) only, except where othemrise noted. (Enter cenb for averages and figures per unit where cenb
are important. The tuncating of cenb is allowed excepton the four basic financial statemenb where munding is required.) The amounts
shown on all supporting pages must agree with the amounts entered on the stiatepents that they support. When applying thresholds to
determine significance for reporting purposes, use ficr balance sheet accounts the balances at the end of the cunent reporting period, and
use for statement of income accounE the cunent yea/s year to date amountrs. .
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 respondent, indicate whefter a schedule has been omitted by entering 'NA,' "NONE," or'Not
Applicable' in column (d) on the List of Schedules, page 2.
V. Enter tle month, day, and year br all dates. Use customary abbreviations. The "Date of Report' included in the header of each page
is to be completed only for resubmisslons.
Vl. Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive.
Numbers having a sign that is different ftom the expected sign must be reported by enclosing the numbers in parentheses.
Vll. For any resubmissions, please explain tre reason br he resubmission in a fcohote to the data field.
Vlll. Foohote and further explain accounts or pages as necessary.
lX. Do not make references to reports of previous periodsfears or to other reports in lieu of required enfies, except as specifically
authorized.
X. Wherever (schedule) pages refer to figures ftom a previous periodrlea4 the figures reported must be based upon those shown by the
report of he previous period/year, or an appropriate explanation given as to why the differentfigures were used.
Xl. Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of measurement.
Xll. Schedule :pecific instuctions are found in the applicable taxonomy and on the applicable blank rendered form.
EXCERPTS FROM THE LAW
Natura! Gas Act l5 U.S.C.717-717w
"Sec. 10(a). Every nafuralgas company shall file with the Commission such annual and other periodic or special reports as the Commission
may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper adminisbation of this act.
The Commission may prescribe the mannerand form in which such reports shall be made and require from such nafuralgas companies
specific answers to all questions upon which the Commission may need information. The Gommission may require that such reports include,
among other hings, full information as to assets and liabilities, capitalization, investrnent and reduction thereot gross receipts, interest dues
l. Btu per cubic foot - The total heating value, expressed in Btu, produced by he combustion, at constant pressure, of the amount of the
which would occupy a volume of 1 cubic foot at a temperafurc of 60"F if saturated with water vapor and under a prcssure equivalent to
that of 30'F, and under stiandad gravitational forcc (980.665 cm. per sec) with air of the same temperafure and pressure as the gas, when
the products of combustion are croled to the initial temperafure of gas and airwhen the waterficrmed by combustion is condensed to the
liquid state (called gross heating value or total heating value).
ll. Commission Authorization - The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the
commission whose aulhorization was obtained and give date of the authorization.
lll. Dekatherm - A unit of heating value equivalent to '10 herms or 1 ,000,000 Btu.
lV. Respondent-Theperson,corporation, licensee,agency,authority,orotherlegal entityorinstumentalityonwhosebehalfhereportis
made.
and paid, depreciation, amortization, and otherreserves, cost of facilities, costs of mainbnance and operation of facilities forthe produclion,
tansportation, delivery use, or sale of nafural gas, costs of lenewal and replacement of such facilities, transportation, delivery use and sale of
nafural gas..."
"Sec{ion 16. The Commission shall have powerb perform all and any acb, and b prescribe, issue, make, amend, and rescind such orders,
rules, and regulations as it may find necessary or appropiab b carry out the provisions of this act Among other hings, such rules and
regulations may define accounting, technical, and bade brms used in this act; and may prescribe the brm orbrms of all statemenb
declarations, applications, and reports to be filed wih he Commission, he inbrmation which hey shall contain, and time wihin hey shall be
filed...'
General Penalties
The Commission may assess up to $'l million perday perviolation of ib rules and regulations. See NGA$ 22(al,'15 U.S.C. $717t-1(a).
FERC FORM NO.2
FERC FORM NO.2
REPORT OF MAJOR NATURAL GAS COMPANIES
!DENTIFICATION
01 Exact Legal Name of Respondent
Avista Corporation
02 Year/ Period of Report
Endot2O?ll Q4
03 Previous Name and Date of Change (if name changed during year)
I
04 Address of Principal ffice at End of Year (Steet, City, State, Zip Code)
1411 East Mission Avenue, Spokane, WA99207
05 Name ofContact Person
Ryan L. Krasselt
06 TiUe ofContact Percon
VP, Confoller, Prin Acctg Officer
07 Address of Contact Person (Steet, City, State, Zip Code)
'141 1 East Mission Avenue, Spokane, WA 99207
08 Telephone of Contact Person, lncluding Area
Code
509495-2273
09 This Report is An Original / A Resubmission
(r) Zl en original
(2) E n nesubmission
10 Date of Report (Mo, Da, Yr)
04t1812022
Annual Gorporate Officer Certifcation
The undersigned offcer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all stiatements of fact contained in this report are conect
shtemenb of the business afiairs of the respondentand he financial statements, and otherfinancial inflormation contained in this report,
conform in all material respecE to the Uniform System of Accounb.
11 Name
Ryan L. Krasselt
12 T'ite
VP, Confoller, Prin Acctg Officer
13 Signature
Ryan L Krasselt
14 Date Signed
04D2t2022
Tifle 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly b make to any Agency or Deparfnent of tre United States
any false, fictitious or fraudulent statemenb as to any matter wilhin its jurisdiction.
No.2
Page I
Name ofRespondent:
Avista Corporation
This report is:
(r) ZI nn Original
121 E n nesubmission
Date of Report:
04118t2022
Year/Feriod of Report:
Endot2021l Q4
List of Schedules (Natural Gas Company)
ldentifcation 7 0244
Listof Schedules (Natural Gas Campnay)2 REV 12-07
GENERAL CORPORATE INFORMATION AND FINANCIAL
STATEMENTS
1 General lnformation '101 12-96
2 Conbol Over Respondent 192 't2-96 NA
103 12-963Corporations Conholled by Respondent
4 Security Holders and Voting Powers 107 12-96
5 108 12-96lmporbnt Changes During lhe Year
6 Comparative Balance Sheet REV 06-04
Comparative Balance Sheet (Assets And Other Debib)110 REV 06{4
112 REV 0644Comparative Balance Sheet (Liabilities and Other Credits)
7 Sbtement of lncome furlhe Year 114 REV 06-04
'117 NEW0642IStatement of Accumulated Comprehensive lncome and
Hedging Activities
9 Statement of Retained Eamings for the Year 1'A REV 06-04
't0 120 REV 06-04Statementof Cash Flows
122.1 REV 12-0711Notes to Financial Stiatements
BALANCE SHEET SUPPORTING SCHEDULES (Assets and
Other Debits)
12 Summary of Utility Plant and Accumulated Provisions for
Depreciation, Amortization, and Depletion 204 12-96
13 Gas Plant in Service 204 12-96
14 212 12-96 NAGas Properly and Capacity Leased from Ohers
213 12-96 NA15Gas Property and Capacity Leased to Others
16 Gas Plant Held for Fufure Use 214 12-96
't7 216 12-96Constuction Work in Progress-Gas
217 NEW 12-07 NA't8 Non-Trad itional Rate Treafnent Afiorded New Prcjecb
19 General Description of Constuction Overhead Procedure 218 REV 12-07
20 Accumulated Prcvision for Depreciation of Gas Utility Plant Z9 12-96
220 REV 044421Gas Sbred
22 lnvestnents 222 12-96
FERC FORM No.2 (REV 12-07)
Page2
List of Schedules (Natural Gas Company)
23 lnvestnenb ln Subsidiary Companies 224 12-96
24 PrepaymenE 23Oa 12-96
25 Exfaordinary Property Losses 230b 12-96 NA
26 Unrecovered PlantAnd Regulatory Study Costs 230c 12-96 NA
27 Other Regulatory Asseb 2p REV 12-07
28 Miscellaneous Defened Debib 233 12-96
29 Accumulated Defened Income Taxes 234 REV 12-07
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities
and Other Credits)
30 Capital Stock 250 12-96
31
Capital Stock Subscribed, Capital Stock Liability for
Conversion, Premium on Capital Stock, and lnstallmenb
Recieved on Capital Stock
252 12-96 NA
32 Oher PaidJn Capital b9 't2-96
33 Discount on Capibl Stock 254 't2-96 NA
u Capital Stock Expense 254 12-96
35 Securities lssued OrAssumed And Securities Refunded Or
Retired During The Year 255.1 12-96
36 Long-Term Debt 256 '12-96
37 Unamortized Debt Expense, Premium And Discount On Long-
Term Debt 259 12-96
38 Unamortized Loss And Gain On Reacquired Debt 260 12-96
39 Reconciliation of Reported Net lncome with Taxable lncome for
Federal lncome Taxes 261 12-96
40 Taxes Acrrued, Prepaid And Charged During Year, Distibution
OfTaxes Charged 262 REV 12-07
41 Miscellaneous Cunent And Accrued Liabilities 268 't2-96
42 Other Defened Credits 269 12-96
43 Accumulated Defened lncome Taxes-Oher Property (Account
282)274 REV 12-07
44 Accumulated Defened lncome Taxes-Other (Account 283)276 REV 12{7
45 Other Regulatory Liabilities 278 REV 12{7
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monthly Quantity & Revenue Data 299 NEW 12{8 NA
47 Gas Operating Revenues 300 REV 12-07
48 Revenues From Transportation Of Gas Of Others Through
Gahering Facilities 392 12-96 NA
FERC FORM No.2 (REV 12{7)
Page2
List of Schedules (Natural Cras Company)
49 304 12-96Revenues From Transportation Of Gas Of Others Through
Transmission Facilities NA
50 Revenues From Storing Gas Of Others 306 't2-96 NA
51 308 12-96O&er Gas Revenues
52 Discounted Rate Services And Negotiated Rate Services 313 NEW 12{7 NA
53 Gas Operation And Maintenance Expenses 317 12-96
54 328 12-96 NAExchange And lmbalance Transactions
55 Gas Used ln Utility Operations 331 12-96
56 Transmission And Compression Of Gas By Others 332 12-96 NA
57 Other Gas Supply Expenses 334 12-96
58 Miscellaneous General Expenses€as 335 12-96
59 12-96Depreciation, Depletion, and Amortization of Gas Plant
59 Section A. Summary of Deprecialion, Depletion, and
Amortization Charges 336 12-96
59 338 12-96Section B. Factors Used in Estimating Depreciation Charges
60 Particulars Conceming Certain lncome Deductions And
lnteest Charges Accounts 340 12-96
12-96COMMON SECTION
61 Regulatory Commission Expenses 350 12-96
62 Employee Pensions And Benefits (Account 926)352 NEW 12-07
63 Disfibution Of Salaries And Wages 354 REVISED
64 Charges For Outside Professional And Other Consultative
Services 357 REVISED
65 358 NEW 1247Transactions With Associated (Aff I iated ) Compan ies
GAS PLANT STATISTICAL DATA
66 Compressor Stations 508 REV 12-07 NA
67 Gas Storage Projects 512 12-96
67 Gas Storage Projecb 513 12-96
68 Transmission Lines 574 12-96 NA
69 Transmission System Peak Del iveries 5tg 12-96 NA
70 Auxiliary Peaking Facilities 519 12-96
71 Gas Account - Natrral Gas 520 REV 01-'t1
72 Shipper Supplied Gas for he Cunent Quarter 521 REVISED O2-11 NA
73 System Maps 522.',|REV.12-96 NA
FERC FORM No.2 (REv l2{7)
FERC FORiI No.2 (REV 12{t7)
Page 2
Page2
Llstof Schedules (Natural @s Company)
74 Foohote Reference NA
75 Foohote Text
76 Sbckholde/s Reports (check appropriate box)
E Fourcopieswill be submitted
E No annual reportto stockholders is prepared
Name of Respondent
Avista Corporation
This report is:
()Z anoriginat
(z) E R nesubmission
Date of Report
04118t2022
Year/Period of Report:
End ot 2021l Q4
General lnformation
1 . Provide name and tiile of officer having custody of the general corporate books of account and address of offce where lhe general
corporate books are kept, and address of offce where any otrer corporate books of account are kept, if different from that where the general
corporate books are kept.
Ryan L Krasselt, VP, Confoller, Prin Acctg Officer 141 1 East Mission Avenue, Spokane, WA 99207Ryan L. Krasselt
VP, Confoller, Prin Acctg Offcer
14't 1 East Mission Avenue, Spokane, WA 99207
2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. lf incorporated under a
special law, give reference to such law. lf not incorporated, state hat fact and give the type of organization and he date organized.
Date of lncorporation: 03/15/1889
lncorporated Under Special Law:
WAState 3/15/1889
State of lncorporation: WA
3. lf at any time during the year the property of respondent was held by a receiver or fustee, give (a) name of receiver or fustee, (b) date
such receiver or tustee took possession, (c) the auhority by which the receivership or tusteeship was created, and (d) date when
possession by receiver or fi.rstee ceased.
None
(a) Name of Receiver or Trustee Holding Property of he Respondent: None
(b) Date Receiver took Possession of Respondent Property:
(c) Autrodty by which the Receivership or Trusteeship was created:
(d) Date when possession by receiver or trustee ceased:
4. State the classes or utility and other services fumished by respondent during he year in each State in which the respondent operated.
Electic service in the states of Washington, ldaho and Montana Natural gas service in the states of Washington, ldaho and Oregon
5. Have you engaged as the principal accountiant to audit your financial statements an accountiant who is not the principal accountant for
your previous yea/s certified financial statements?
(1) n Yes
(2) Z No
No.2
Page 101
Name of Respondent
Avista Corporation
This report is:
(r) Z en original
1Z) E Rnesubmission
Date of Report:
0411812022
Year/Period of Report:
End ot2021lQ4
Corporations Gontrolled by Respondent
,|Avista Capital, lnc.D Parentto the Company's
subsidiaries re)&)100%
2 Avista Development lnvestrnent in Real Estate ro1o,t00%
3 Avista Edge, lnc.lnvestnent in Technology
providing high speed intemet
Igr!100%
4 PenEer Corporation Parent of Bay Area Mfg and
Penfure Venfure Holdings rorD100%
5 PenEer Ventrre Holdings ll Holding Company-lnactive oin100%
6 BayArea Manufacfuring Holding Company rur!100%
7 Avista Capital ll D Affiliated business bust issued
pref tust Securities
rlr&)100%
I Avista Norhwest Resources,
LLC
Oruns an interest in a venture
fund inves[nent
re)rr)100%
I Courtyard ffice Center, LLC Ofice & Retail Leasing 10ro100%
10 Salix, lnc.Liquified Natural Gas
Operations
r!r!1100%
11 Alaska Energy and Resources
Company (AERC)D Parent Co of Alaska Operations Irry)100%
12 Alaska Electic Light and Power
Company Utility Operations in Juneau rel!),100%
13 AJT Mining Properties, lnc.lnactive mining Co holding
certain properties t91a100%
14 Snettisham Elecfic Company Right to Purchase Snettisham lldr*1100%
FERC FORM No.2 (1246)
Page'103
Name of Respondent:
Avish Corporation
This rcport is:
1r1Z nn original
(2) E AResubmission
Date of Report:
04t1812022
Year/Period of Report:
Endot 2O21l Q4
FOOTNOTE DATA
(a) Concept VotingStockorvnedByRespondentPercentage
([) Concept Voti ngStockOrnedByRespondenPercentage
{g) Concept VotingStock0rvned ByRespondentPercentage
(!) Concept Voti ngStockorned ByRespondenPercentage
(q) Concept VotingStockornedByRespondentPercenta ge
(fl Concept Voti ngStockOrned ByRespondenPercentage
(g) Concept Votin gStock0rnedByRespondentPercentiage
(h ) Concept VotingStockO,rrnedByRespondenPereentage
{!) Concept VotingStockqrvned ByRespondentPercenta ge
{J Concept VotingStock0lned ByRespondentPercenta ge
{k) Concept Voti n gStockO,vned ByRespondenPercentrage
([ Concept VotingStock0rned ByRespondenPercentage
(m) Concept Voti ngStockOrned ByRespondentPercentage
($ Concept Voti n gStockOrvned ByRespondentPercentage
{q) Concept Voti ngStockO,vnedByRespondentPercentage
(g) Concept Voti ngStockOrnedByRespondenPercenbge
(g) Concept Voli ngStockOrnedByRespondenPercentage
{$ Concept VotingStock0rned ByRespondentPercentage
(g) Concept Voti n gStockOrned ByRespondentPercentrage
{$ Concept VotingStock0rned ByRespondentPercentiage
(u) Concept Vot ngSbd<OvnedByRespondenPercentage
(y) Concept Voti ngSbckOvned ByRespondenPercentage
(yt) Concept VotingSbckOvned ByRespondenPercentage
(x) Concept VotngSbckOrnedByRespondenPercenhge
{y) Concept Voti ngSbckorvned ByRespondenPercentage
(7) Concept VolingSbckOwnedByRespondenPercentagE
Iaa) Goncept Voli ngSbck0rned ByRespondenPercenbge
(ab) Concept VotngSbck0vnedByRespondenPercenhge
Page 103
Name of Respondent:
Avista Corporation
This report is:
1t1Z en original
(2) E A Resubmission
Date of Report:
04t18t2022
Year/Period of Report:
End ot 2O21l Q4
'l . Give date of he latest closing of the
stock book prior to end ofyear, and, in a
foohote, state the purpose of such
closing:
11n912021
2. State the btal number of votes cast at the latest
general meeting priorto he end of yearfurelection
of direc'tors of the respondentand numberof such
votes cast by prory.
Total:
62,187,196
By Prcry:
62,187,196
3. Give the date and place of such
meeting:
ost't112021
Total
Votes
(b)
Common Stock
(c)
Preferred Stock
(d)
Other
(e)
5 TOTALvotes of all voting
securities 71,497,523
6 TOTAL number of security
holders 6,572
7 36,404,713TOTALvotes of security holders
listed below
8
BlackRock lnstitutional Trust, 55
East 52nd Steet, New York, NY
10055
12,185,965
I The Vanguard Group, 100
Vanguard Blvd., Malvem, PA
19355
8,230,974
10 3,825,490
PSP lnvestnents, 1250 Rene-
Levesque West, Suite 1400,
Monbeal, QC, H3B 5E9 Canada
11 Nuance lnvestnents, LLC,
Kansas City, MO 2,632,U2
12 State Steet Global Advisors
(US), Boston, MA 2,606,720
13 First Trust Advisors, Wheaton, lL 1,668,366
14 Hotchkis and Wiley Capital
Management, Los Angeles, CA 1,457,164
15 Mitsubishi UFJ Trust and
Banking, Tokyo Japan 1 ,339,153
16 Dimensional Fund Advisors,
Austin, TX 1,270,841
1,187,69817Geode Capital Management,
Boston, MA
Security Holders and Voting Powers
FERC FORM No.2 (1246)
Page 107
FERC FORM No.2 (12-96)
Security Holders and Votng Powerc
Page 107
1. Give date of the latest
closing of he stock book
priorto end of year, and, in
a foohote, state the
purpose of such closing:
11P9t2021
2. State the total number of votes cast at the latest general
meeting prior to lhe end of year for election of directors of
the respondent and number of such votes cast by prory.
Total:
62,'t87,'t96
By Prory:
62,187,196
3. Give he date and place of such meeting:
05t't112021
Total
Votes
(b)
Common Stock
(c)
Prefierred Stock
(d)
Other
(e)
5 71,497,523
6 6,572
7 36,404,713
I 12,185,965
9 8,230,974
10 3,825,490
11 2,632,342
12 2,606,720
't3 1,668,366
14 1,457,164
15 1,339,153
16 't,270,M1
't7 1,187,698
Security Holders and Voting Powerc
1. Give date of the latest
closing ofthe stock book
priorto end of year, and, in
a foohote, state the
purpose of such closing:
fin9PO21
2. State he tctal number of votes cast at the latest general meeting prior to the end of
year for election of directors of he respondent and number of such votes cast by
proxy.
Tohl:
62,187,196
By Prory:
62,187,'196
3. Give the date and
place ofsuch
meeting:
05111D021
Total
Votes
(b)
Common Stock
(c)
Preferred Stock
(d)
Other
(e)
5
6
7
8
I
10
11
12
13
14
15
16
17
FERC FORM No.2 (12-96)
Page 107
Name of Respondent
Avista Corporation
This report is:
(1) Z An original
(2) E A Resubmission
Date of Report:
o4t18DO22
Year/Period of Report:
Endot?O2ll Q4
lmportant Changes During the Year
Give details conceming the matters indicated below. Make the statements explicit and precise, and number them in accordance with the
inquiries. Answer each inquiry. Enter 'none" or 'not applicable' where applicable. lf the answer is given elsewhere in the report, refer to the
schedule in which it appears.
1. Changes in and important additions to fianchise rights: Describe the acfual consideration and state from whom the franchise rights
were acquired. lf the fanchise righb were acquired without he payment of consideration, state that fuct.
2. Acquisition of ownership In other companies by reorganization, merger, or consolidation with other companies: Give names of
companies involved, particulars conceming the fansactions, name of the Commission authorizing the tansaction, and reference to
Commission authorization.
3. Purchase or sale of an operating unit or system: Briefry describe he property, and the related tansactions, and cite Commission
aulhorization, if any was required. Give date joumal enfies called ficr by Unif,crm System of Accounb were submitted to the
Commission.
4. lmportant leaseholds (other han leaseholds for nafural gas lands) that have been acquired or given, assigned or sunendered: Give
efiective dates, lengths of terms, names of parties, rents, and olher conditions. State name of Commission authorizing lease and give
refercnce to such auhorization.
5. lmportant extension or reduction of tansmission or distibution system: State tenitory added or relinquished and date operations
began or ceased and cite Commission authorization, if any was required. State also he approximate number of customers added or
lost and approximate annual revenues of each class of service. Each nafural gas company must also strate major new continuing
sources of gas made available to it fuom purchases, development, purchase confact or oherwise, giving location and approximate
total gas volumes available, period of conhacts, and oher parties to any such anangements, etc.
6. Obligations incuned or assumed by respondent as guarantor for the performance by another of any agreement or obligation, including
ordinary commercial paper matrring on demand or not later than one year after date of issue: State on behalf of whom the obligation
was assumed and amountof the obligation. Cite Commission authorization if anywas required.
7. Changes in articles of incorporation or amendments to charter: Explain lhe nafure and purpose of such changes or amendmenb.
8. State the estimated annual efiect and nafure of any important wage scale changes during the year.
9. State briefly the stafus of any materially important legal proceedings pending at the end of the year, and the results of any such
proceedings culminated during the year.
10. Describebrieflyanymateriallyimportanthansactionsoftherespondentnotdisclosedelsewhereinlhisreportinwhichanofficer,
director, security holder, voting bustee, associated company or known associate of any of these persons was a party or in which any
such peson had a material interest.
11 . Estimated increase or decrease in annual nevenues caused by important rate changes: State efiective date and approximate amount
of increase or decrease for each revenue classification. State the number of customers affected.
12. Describe fully any changes in oficers, directors, major security holders and voting powersi of the respondent that may have occuned
during the reporting period.
'13. ln the event that the respondent participates in a cash management program(s) and ib proprietary capital ratio is less than 30 percent
please describe the significant events or transactions causing the proprietary capital ratio to be less han 30 percent and the extent to
which the respondent has amounts loaned or money advanced to its parent, subsidiary or affiliated companies through a cash
management prcgram(s). Additionally, please describe plans, if any to regain at least a 30 percent proprietary ratio.
1. None
2. None
3. None
4. None
5. None
6. References made to notes 't'1, 12,13 and 14 of the Notes to the Financial Statements.
7. None
8. Average annual wage increases were 3.0% for non-exempt employees effective March 1, 2021. Average annual wage increases were
3.0% for exempt employees efiective March 1 , 2021 . fficers received averaged increases ol 5.2o/o efiective February 15,2021. Certain
bargaining unit employees received incrcases of 2.0% efiective Apnl'1,2021.
9. Reference is made to Note 12 of the notes to Financial Statements
10. None
11. Reserved
12. Eftctive Mayl'l, 2021, Sena Kwawu was elected by the shareholders of the company to join the Avista Corp. board of directors.
Efiective May11, 2021,Marc Racicot retired from the board of directors.
Efiective June21, 2021, R. John Taylor resigned fiom the board of directors.
Efiective Augusl11,2021 Major General (Retired) Julie BenE was appointed by the board of directors and has joined he board efiective
November 1, 2021.
Proprietrary Capital is not less than 30 percent
FERC FORM No.2 (12€6)
Page 108
Name of Respondent:
Avista Corporation
This report is:
(1) Z An original
(2) E A Resubmission
Date of Report:
04118t2022
Year/Period of Report:
End ot 2021l Q4
Gomparative Balance Sheet (Assets And Other Debits)
1 UTILITY PI-ANT
2 Utility Plant (101-106, 114)200-201 7,072,675,570 6,713,727,078
3 Constuction Work in Pogress (107)200-201 196,305,682 172,073,892
4 TOTAL Utility Plant (Iotal of lines 2 and 3)200-20'l 7,268,981,252 6,885,800,970
5 (Less) Accum. Provision for Depr., Amort., Depl
(108,111,11s)2,294,362,6032,465,O58,317
6 Net Utility Plant fiotal of line 4 less 5)4,803,922,935 4,591,438,367
7 Nuclear Fuel (120.1 thru 12O.4,and 120.6)0
8 (Less) Accum. Provision for Amort., of Nuclear
Fuel Assemblies (120.5)0
I Nuclear Fuel (Iotal of line 7 less 8)0
10 4,s91F38,367Net Utility Plant (l'otal of lines 6 and 9)4,803,922,935
11 Utility Plant Adjustnents (1 1 6)122 0
12 Gas Stored-Base Gas (117.'l)220 6,992,076 6,992,076
13 System Balancing Gas (117.2)220 0
14 Gas Stored in Reservoirs and Pipelines-
Noncunent (1 17.3)220 0
15 Gas Orred to System Gas (1'17.4)220 0
16 OTHER PROPERTY AND INVESTMENTS
17 Nonutilig Prcperty (121 )4,500,764 5,311,287
18 (Less) Accum. Provision for Deprecialion and
Amortization (122)212,107247,981
19 11,547,000lnvestments in Associated Companies (123)222-223 11,547,000
20 207,410,330lnvestrnenb in Subsidiary Companies (123.1)224-225 225,965,712
22 Noncunent Portion of Allowances 0
23 Other lnvestnenb (124)222-223 77,890 77,890
24 Sinking Funds (125)0
25 Depreciation Fund (126)0
26 Amortization Fund - Federal (127)0
27 Other Special Funds (128)11,152,367 24,673,076
28 Long-Term Portion of Derivative Assets ('175)2,658,520 596,015
29 Long-Term Portion of Derivative Assets - Hedges
(176)0
FERC FORlrr No.2 (REV 06{14)
Page 110
Gomparative Balance Sheet (Assete And Other Debits)
30
TOTAL Other Property and lnvesEnents (Iotal of
lines 17-20,22-29)255,654,272 249403,491
31 CURRENT AND ACCRUED ASSETS
32 Cash (131)11,893,219 7,363,358
33 Special Deposits (132-1 U)21,477,352 4,33s,989
34 Working Funds (135)1,227,292 1,116,351
35 Temporary Cash lnvesEnenb (136)222-223 153,241 152,774
36 Notes Receivable (141)0
37 Customer Accounts Receivable (1 421 183,224,129 161,s13,344
38 Other Accounb Receivable (1 43)50,330,014 s6,664,630
39 (Less) Accum. Provision for Uncollectible
Accounts - Credil(144)10,368,511 11,336,140
40 Notes Receivable ftom Associated Companies
(14s)0
41 AccounE Receivable ftom Associated Companies
(146)738,517 719,507
42 Fuel Strcck (151)4,388,454 4,088,628
43 Fuel Stock Expenses Undistibuted (152)0
44 Residuals (Elec) and Extracted Products (Gas)
(153)0
45 Plant Materials and Operating Supplies (154)60,277,408 51,854,056
46 Merchandise (155)0
47 Other Matedals and Supplies (156)0
48 Nuclear Materials Held forSale (157)0
49 Allowances (158.1 and 158.2)0
50 (Less) Noncunent Portion of Allowances 0
5'l Stores Expense Undistributed (1 63)0
52 Gas Stored Undeqround-Cunent (164.1 )220 rlr17,603,996 9,s35,324
53 Liquefied Nafural Gas Stored and Held for
Processing ('164.2 thru 164.3)220 0
54 Prepaymenb (165)230 22,973,644 26,280,659
55 Advances tur Gas (166 thru 167)0
56 lnterest and Dividends Receivable (171)20,633 24,973
57 Rents Receivable ('17 2l 3,665,325 2,93/.,798
58 Accrued Utility Revenues (173)0
FERC FORM No.2 (REV 06{14)
Page 110
Comparative Balance Sheet (Assets And Other Debits)
59 Miscellaneous Cunent and Accrued Assets (174)'t13,893 236,392
60 Derivative lnsbument Assets (1 75)4,056,941 1,523,219
61 (Less) Long-Term Portion of Dedvative lnstument
Asseb (175)2,658,520 596,015
62 Derivative lnstnrmentAssets - Hedges (176)0
63 (Less) Long-Term Portion of Derivative lnsEument
Asseb - Hedges (176)0
64 TOTAL Cunent and Accrued Assets (Iotal of lines
32 hru 63)369,117,027 316,411,847
65 DEFERRED DEBITS
66 Unamortized Debt Expense (181)16,420,883 15,341 ,338
67 Exbaordinary Poperty Losses (1 82.1 )230 0
68 Unrecovercd Plant and Regulatory Sfudy Costs
(182.2)230 0
69 Other Regulatory Assets (1 82.3)232 833,162,908 717,281,643
70 Preliminary Survey and lnvestigation Charges
(ElecticX183)0
7'l Preliminary Survey and lnvestigation Charges
(Gas[183.1 and 183.2)0
72 Cleadng Accounb (184)122,7U 152,201
73 Temporary Facilities ('l 85)0
74 Miscellaneous Defened Debits (1 86)233 50,762,924 29,826,563
75 Defened Losses fom Disposition of Utility Plant
(187)0
76 Research, Developmenl and Demonstration
Expend. (188)0
77 Unamortized Loss on Reacquired Debt (189)6,768,288 7,512,371
78 Accumulated Defened lncome Taxes (190)234-235 256,362,574 216,728,536
79 Unrecovered Purchased Gas Cosb ('191 )21,025,867 1,433,580
80 TOTAL Defened Debits (Iotal of lines 66 thru 79)1,184,626,228 988,276,232
8'l TOTALAssets and Other Debits (Iotal of lines 10-
15,30,64,and 80)6,620,312,538 6,152,522,013
FERC FORM No.2 (REV 06{4)
Page 110
FOOTNOTE DATA
Page ll0
@) Concept @sSbradCurent
b all sbrcd.is
ls accounEd ftrwithin and withdrawal accounts.
Avista us€s lh€
Name of Respondent
Avista Corporation
This report is:
(1) Z nn Original
(z) E enesubmission
Date of Report
a4t'18D022
Year/Period of Report:
End ot 2021lQ4
ComparaWe Balance Sheet (Llabllltee and Other Credtts)
1 PROPRIETARY CAPITAL
2 Common Sbck lssued (201)250-251 1,U1,011,707 1,249,688,206
3 Prcbned Sbck lssued (204)250-251 0
4 Capital Sbck Subscribed (202,2051 252 0
5 Sbck Liability br Convesion (203, 206)252 0
6 Premium on Capital Sbck (207)252 0
7 O0ter Paid-ln Capital (208-21 I )253 (10,696,711)(10,696,711)
8 lnstallments Received on Capital Stock (212)252 0
I (Less) Discount on Capital Stock (213)254 0
10 (Less) Capital Stock Expense (214)254 (49,837,072)(47,076,8771
11 Retained Eamings (215, 21 5.1, 2'16)77'1,6'13,50s118-119 781,020474
12 U nappropriated Undistibuted Subsidiary
Eamings (216.1)118-119 4,609,991 (13,577,380)
13 (Less) Reacquired Capital Stock (217)250-2s1 0
14 Accumulated O(her Comprchensive lncome (21 9)117 (11,038,551)(14,378,164)
15 TOTAL Proprietary Capital (Iotal of lines 2 thru
14)2,154,743,982 2,029,726,333
16 LONGTERM DEBT
't7 Bonds (221)256-257 2,157,200,000 2,017,200,000
't8 (Less) Reacquired Bonds (222)256-257 83,700,000 83,700,000
19 Advances from Associated Companies (223)256-257 5'1,547,000 51,547,000
20 Oher Long-Term D ebl (224)256-257 0
21 Unamortized Premium on Long-Term Debt (225)258-259 124,367 133,250
22 (Less) U namortized Discount on Lon g-Term Debt-
Dr(2261 258-259 757,032 843,651
23 (Less) Cunent Pofiion ofLong-Tem Debt 0
24 TOTALLong-Term Debt(Iohl of lines 17thru 23)2,124,414,335 1,984,336,599
25 OTHER NONCURRENT LIABILITIES
26 Obligations
(227)
Under Capital Leases-Noncunent 66,068,171 67,716,314
27 Accumulated Provision fur Property lnsurance
(228.1)0
FERC FORrrt No.2 (REV 06{t4)
Page 112
Comparatlve Balance Sheet (Liabilftles and OtherCredits)
28 Accumulated Provision for lnjuries and Damages
(228.2)731,009 395,000
29
Accumulated Prcvision for Pensions and Benefits
(228.31 153,467,368 211,880,118
30 0Accumulated Miscellaneous Operating Provisions
(228.4)
31 409,971AccumulaEd Provision for Rate Refunds (229)3,820,594
32 4,525,064Long-Term Portion of Derivative lnstument
Liabilities 37,427,277
33 0Long-Term Portion of Derivative lnstrument
Liabilities - Hedges
34 17,141,793Asset Retirement Obligations (230)17,194,050
35 242,343,376TOTAL Other Noncunent Liabilities (Total of lines
26 hru 34)338,433,353
36 CURRENT AND ACCRUED LIABILITIES
37 0Cunent Portion of Long-Term Debt
38 284,000,000Notes Payable (231)202,000,000
39 127,662,676Accounts Payable (232)104,217,591
40 1,404,714Notes Payable to Associated Companies (233)8,742,915
4'l 18,595Accounts Payable to Associated Companies
(234)
42 Customer Deposits (235)3,702,706 3,028,142
43 Taxes Accrued (236)262-263 41,669,378 45,266,874
44 lnterestAccrued (237)16,347,042 't5,884,942
45 Dividends Declared (238)0
46 Matured Long-Term Debt (239)0
47 Maturcd lnterest (240)0
48 Tax Collections ?ayable (241)137,825 111,813
49 Miscellaneous Cunent and Accrued Liabilities
(242')268 69,109,875 60,781,094
50 Obligations Under Capital Leases4unent (243)4,300,958 4,249,213
51 Derivative lnstument Liabi lities (244)33,326,256 51,435,582
52 4,s25.064 37427,277(Less) Long-Term Portion of Derivalive Insfument
Liabilities
53 0Derivative lnsbument Liabilities - Hedges (245)
54 (Less) Long-Term Portion of Derivative lnstrument
Liabilities - Hedges 0
FERC FORM No.2 (REV 06{14)
Page 112
Comparatlve Balance Sheet (Liabilitles and other Credits)
55 TOTAL Cunent and Accrued Liabilities (Total of
lines 37 thru 54)577.1il,961 458,290,889
56 DEFERRED CREDITS
57 Customer Advances for Conskuction (252)3,624,489 2,444,383
58 Accumulated Defened lnvestnent Tax Credits
(255)29,313,176 29,866,627
59 Defered Gains fiom Disposition of Utility Plant
(256)0
60 Other Defened Credits (253)269 30,183,652 31,450,029
61 Oher Regulatory Liabilities (254)278 571,662,225 473,121,377
62 Unarnortized Gain on Reacquired Debt (257)260 1,189,285 1.318.822
63 Accumulated Defened lncome Taxes -
Accelerated Amortization (28'l )0
M Accumulated Defened lncome Taxes - Other
Property (282)618,900,933 603415,433
65 Accumulated Defuned lncome Taxes - Other (283)266,782,124 200,118,168
66 TOTAL Defened Credits (total of lines 57 thru 65)1,521,655,884 1,34'1,734,839
67 TOTAL Liabilities and Other Credits (Iotal of lines
15,24,35,55,and 66)6,620,312,538 6,'.|52,522,013
FERC FORM No.2 (REV 06.04)
Page'112
This Page Intentionally Left Blank
Name of Respondent:
Avista Corponation
This report is:
(t) Z en original
1z; E enesubmission
Date of Report:
0411812022
Year/Period of Report:
End ot 2021l Q4
Statement of lncome
1 UTILITY OPERATING INCOME
300-301 1,495,585,923 1,379,875,6452Gas Operating Revenues (400)
3 Operating Expenses
762,581,5924Operation Expenses (401 )317-325 865,148,582
74,568,9225Maintenance Expenses (402)317-325 80,137,86'l
6 Depreciation Expense (403)336-338 177,443,227 181 ,300,837
7 Depreciation Expense for Asset
Retirement Costs (403. 1 )
336-338
53,212,301 44,668,6078Amort & Depl. of Utility Plant
(404405)336-338
99,047IAmortization of Utility PlantAcu.
Adjustnent (406)336-338 99,047
10
Amort. of Prop. Losses,
Unrecovered Plant and Reg.
Study Costs (407.1)
't1 Amortization of Conversion
Expenses (407.2)0
'12 Regulatory Debib (407.3)14,824,439 12A53,020
13 (Less) Regulatory Credits (407.4)52,533,715 57,223,861
14 Taxes OtherThan lncome Taxes
(408.1)262-263 116,909,'168 114,63/.,576
15 lncome Taxes-Federal (409.1 )262-263 8/.6,571 (41,194,4921
654,44116lncome Taxes-Oher (409.1 )262-263 876,303
17 234-235 151,017,644 134,834,319Provision of Defened lncome
Taxes (410.1 )
18 (Less) Provision for Defened
lncome Taxes-Credit (411 .1 )
234-235 144,624,499 82,145,804
19 lnvesfrnent Tax Credit
Adjustnent-Net (4'l 1 .4)(553,452)(577,334\
20 (Less) Gains fom Disposition of
Utility Plant (411 .6)0
21 Losses ftom Disposition of Utility
Plant (4'11.7)0
22 (Less) Gains fom Disposition of
Allowances (411 .8)0
FERC FORM No.2 (REV 06-04)
Page 114
Statement of lncome
023Losses fiom Disposition of
Allowances (411.9)
024Accretion Expense (411.1 0)
1,262,803,477 1,144,653,87025
TOTAL Utility Operating
Expenses (total of lines 4 thru
24)
26 232,782,446 235,221,775Net Utility Operating lncome
(Iotal of lines 2 less 25)
28 OTHER INCOMEAND
DEDUCTIONS
29 Ofter lncome
30 Nonutilty Operating lncome
31 Revenues From Merchandising,
Jobbing and ContractWork (415)
32 0
(Less) Costs and Expense of
Merchandising, Job & Confact
Work (416)
33 299,756 108,256Revenues From Nonutility
Operations (417)
u 5,295,279 5,439,625(Less) Expenses of Nonutility
Operations (417.1)
35 (31,838)(31,838)Nonoperating Rental lncome
(418)
36 Equity in Eamings of Subsidiary
Companies (418.1)119 23,555,382 5,304,376
37 lnterest and Dividend lncome
(41e)3,650,892 3448,647
38 Allowance for Other Funds Used
During ConsEuction (41 9.1 )589,900 338,811
39 Miscellaneous Nonoperating
lncome (421)0
109,527 289,28140Gain on Disposition of Prcperty
(421.1)
22,878,UO 4,017,90841TOTAL Other lncome (Total of
lines 31 thru 40)
42 Other lncome Deductions
43 0Loss on Disposition of Property
(421.2)
M 5,616 (815,484)Miscellaneous Amoilization (425)
45 Donations (426.'l)340 2,499,499 2,999,603
46 Life lnsumnce (426.2)3,591,498 3,072,596
FERC FORM No.2 (REV 06{4)
Page 114
Statement of lncome
47 Penalties (426.3)22,039 (17,03e)
48
Expendifu res fo r Certain Civic,
Political and Related Activities
(426.4)
1,935,266 1,773,265
49 Other Deductions (426.5)4,448,958 3,494,856
50 TOTAL Other lncome Deductions
(total of lines 43 thru 49)340 '12,502,876 10,507,797
51 Taxes Applic. to Other lncome
and Deductions
52
Taxes OtherThan lncome Taxes
(408.2)262-243 564,779 923,792
53 lncome Taxes-Federal (409.2)262-263 (1,628,247)(60,470)
54 lncome Taxes0trer (409.2)262-263 (472,31s)800
55 Provision for Defened lncome
Taxes (410.2)234-235 3,042,777 218,831
56 (Less) Provision for Defened
lncome Taxes-Credit (41 1 .2)234-235 2,944,321 3,167,528
57 lnvestsnentTax Credit
Adjustnents-Net (41 1.5)0
58 (Less) lnvesUnent Tax Credits
(420)
59
TOTALTaxeS on Other lncome
and Deductions (Iotal of lines 52-
58)
(1,437,327)(2,084,575)
60
Net Other lncome and
Deductions (Iotal of lines 41, 50,
5e)
1'1,8',t2,791 (4,40s,314)
61 INTEREST CHARGES
62 lnterest on Long-Term Debt (427)91,728.400 88,943,778
63 Amortization of Debt Disc. and
Expense (428)258-259 941,948 937,453
64 Amortizalion of Loss on
Reacquired Debt (428.1 )
'1,592,056 2,222,423
65 (Less) Amortization of Premi um
on Debt€redit (429)258-259 8,883 8,883
66 (Less) Amortization of Gain on
Reacquired Debt-Credit (429. 1 )
67 lnterest on Debt to Associated
Companies (430)340 515,447 186,289
68 Other lnterest Expense (431)340 4,860,055 6,170,081
FERG FORM No.2 (REV 06-04)
Page 114
Stabment of lncome
2,367,356 2,152,00269
(Less) Allowance for Bonowed
Funds Used During Consfuction-
Credil (a32)
70 Net lnterestChaqes (total of
lines 62 thru 69)97,261,667 96,299,139
71
lncome Before Extsaordinary
Items CIotal of lines 27,60 and
70)
147,333,570 134,517,322
72 EXTRAORDINARY ITEMS
73 Exbaordinary lncome (434)0 0
74 (Less) Exbaordinary Deductions
(435)
075Net Exhaordinary ltems flotal of
line 73 less line 74)
262-263 0 076lncome Taxes-Federal and Oher
(40e.3)
077Exhaordinary ltems after Taxes
(line 75 less line 76)
78
Net lncome (fotal of line 71 and
77)147,333,570 !413/.,5'17,322
FERC FORIUI No.2 (REV 06{14)
Page 114
Stabmentof lncome
1
2 1,022,015,983 942,731,3il 473,s69,940 437,1M,281
3
4 557,603,571 479,296,895 307,545,0'l'l 283,2U,697
5 64,169,603 58,433,891 15,968,258 'r6,135,031
6 136,516,432 142,059,2U 40,926,795 39,241,553
7 0 0
I 39,430,494 32,861,811 13,781,807 11,806,796
I 99,047 99,047 0
't0
1',|0 0
't2 9,015,832 8,161,579 5,808,607 4,291A41
13 46,406,409 47,876,238 6,127,306 9,U7,623
14 87,398,430 86,303,016 29,510,738 28,331,560
15 (1,10e,426)(z',t,919,271)1,9s5,997 (19,275,2211
16 30,939 (214,113)845,364 868,554
17 88,830,716 83,467,206 62,186,928 51,367,'113
18 83,402,751 61,963,304 6'.1,221,748 20,182,500
19 (548,446)(562,691)(5,006)(14,643)
20
2'.1
22
23
24
25 851,628,032 758,147,112 4'.t1,175,M5 386,506,758 0
26 170,387,951 18/,58/.,252 62,394,495 50,637,523 0
2A
29
30
31
32
33
FERC FORI{ No.2 (REV 06.04)
Page'114
FERC FORM No.2 (REV 06{4)
Page 1'l4
Statement of lncome
66
67
68
69
70
71
72
73
74
75
76
77
78
FERC FORM No.2 (REV 06-04)
Page 114
Namof Respordent
Avisb Corponaton
This Bportis:
(tl EIAnqisinat
1z1E eResubmission
DabofReport
Mn$nM?
Year/Feriod oJR€port
End ot 2021/Q4
FOOTNOTEDATA
G)Conept NetncomeLoss
Dtrylirarc fut discepanoy. Schodulo: l22a - Sohedule - Stntpmant of Acoumulabd Olher Coryrchensive Income, Coryrehensive lnoouq md lledging
Activitice, Row:9, Coh'm"l i Value:134517321
FERG
Fage ll4
Name of Respondent
Avistra Corporation
This report is:
1t1Z1 an original
(z) E AResubmission
Date of Report:
04t't8t2022
Year/Period of Report:
End ot 2021l Q4
Statement of Accumulated Comprehensive lncome and Hedglng Actlvttles
1. Report In columns (b) (c) and (e) he amounts of accumulated other comprehensive income items, on a netof-tax basis, where appropriate.
2. Report in columns (D and (g) he amounb of other categories of other cash flow hedges.
3. For each category of hedges hat have been accounted br as 'fuir value hedges', report the accounb afiected and fre related amounts in a
foohote.
1
Balance of
Account 219 at
Beginning of
Preceding Year
(10,2s8,O24)(1O,258,024)
2
Preceding
QuarterA/earto
Date
Reclassifications
from Account
219 to Net
lncome
3
Prcceding
QuarterYearb
Date Changes in
FairValue
(4,120,1401 (4,120,140)
4 Total (lines 2 and
3)(4,',t20,1401 (4,120,140)1t1u,517,322 130,397,182
5
Balanc,e of
Account 21 9 at
End of
Preceding
QuarterA/ear
(14,378,1641 (14,378,164)
6
Balance of
Account 21 9 at
Beginning of
CunentYear
(14,378,164)(14,378,164)
7
Cunent
Quarterffearto
Date
Reclassifications
from Account
219 to Net
lncome
I
Cunent
QuarterYearto
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
FERC FORM No.2 (NEW 06{2)
Page 117
Statement of Accumulabd Comprehenslve tncome and Hedglng Activilles
10
Balance of
Account219 at
End ofCunent
QuarterA'ear
(11,038,551)(11,038,s51)
FERC FORM No.2 (NEW 06{12)
Page 117
Nannof Respondent
Avista Corponaton
This reportis:
(1) ZI Rn orlslnat
121 EI enesubmission
Dab ofReport
04}l'l8p,o22
Year/Fedod ofRepoft
Enrlot202'llQ4
FOOTNOTE DATA
IA)Con@pt Ne0ncomelos
Drylic* frct diecrpc,y. Sc&cihrlq l22a - Sebe&rh - Sblemcd of Accusrled O,thcr Con@eosive Iicomo, Coryrchcnsive Inem, md Hedging
Aetivitieg Row:9, Cohm: i, Yahrc: 13451732L
Page ll7
This Page Intentionally Left Blank
Name ofRespondent
Avisb Corporation
This report is:
(r) Z en original
(z) E Rnesubmission
Date of Report:
04t18t2022
Year/Period of Report:
End of: 2021l Q4
Statement of Retalned Eamlngs
U NAPPROPRIATED RETAIN ED EARN INGS
1 Balance-Beginning of Period 726,160,557 70s,980,176
2 Changes (ldentiff by prescribed retained
eamings accounts)
3 Adjustnents to Retained Eamings (Account439)
4 AdjusEnents b Retained Eamings Credit (Debit)
6 Balance TransEned ftom lncome (Account433
less Account418.1)123,778,'.|88 129,212,946
7 Appropriations of Retained Eamings (Account
436)
7.1 Excess Eamings (6,065,368)(4,274,4231
I Apprcpdations of Retrained Eamings Amount
I Dividends Declared-Prefered Stock (Account
4371
10 Dividends Declared-Prefened Sbck Amount
't1 DiMdends Declared€ommon Stock (Account
438)
1'.!.1 Dividends ('119,739,230)(110,2s3,196)
12 Dividends Declarcd€ommon Sbck Amount
13 Transfers from Account 216.1 , Unappropriated
Undistributed Subsidiary Eamings 5,368,011 5,495,054
14 Balance-End of Period (Total of lines 1, 4, 5, 6, 8,
10, 12, and 13)729,502,158 726,160,5s7
15 APPROPRIATED RETAINED EARN INGS
(Account 215)
16 TOTAL Appropriated Retained Eamings (Account
215) (foohote details)51,518,316 4s452,948
17
APPROPRIATED RETAINED EARN INGS-
AMORTIZATION RESERVE, FEDERAL
(Account215.1)
't8 TOTAL Appropriated Retained Eami ngs-
Amortization Reserve, Federal (Account 215.1)
't9 TOTAL Appropriated Retained Eamings
(Accounts 215, 215.1 ) (l'otal of lines of 16 and 18)51,518,316 45,452,948
20 TOTAL Retained Eamings (Accounts 2'15,215.1,
216) (l-otralof lines 14 and 19)781,020,474 771,613,505
21 UNAPPROPRIATED UNDISTRIBUTED
SUBSIDIARY EARNINGS (Account 21 6.'t )
FERC FORM No.2 (REV 06.04)
Page 118
Stabment of Retalned Eamlngs
Reportonly on an Annual Basis no Quarterly
22 Balance€eginning of Year (Debit or Credit)(13,577,380)(13,386,701)
23 Equity in Eamings forYear (Credit) (Account
418.1)23,555,382 5,304,376
24 (Less) Dividends Received (Debit)5,000,000 s,000,000
25 Other Changes (Explain)(368,011)(4es,055)
25.1 Corporate Costs Allocated to Subsidiaries (368,011)(49s,055)
26 Balance-End ofYear 4,609,991 (13,577,380)
FERC FORM No.2 (REV 064a)
Page 118
Name ofRespondent
Avista Corporalion
This report is:
(1) EInn orisinat
(2) [1 I nesubmission
Dab of Report:
04t18t2022
Year/Feriod of Report:
Endot2021lQ4
Stabmentof Cash Flows
,t Net Cash Flow ftom Operating Activities
2 Net lncome (Line 78(c) on page 114)147,333,570 td13/.,517,322
3 Noncash Charges (Credib) to lncome:
4 Depreciation and Depletion 230,6s5,529 225,969A44
5 Amortization of (Speciff) (bohote details)
5.'l Amorlizalion of defuned powerand gas costs, debt
expense and exchange power (50,0s2,0e1)(6,772,2361
6 Defened lnmme Taxes (Net)6A86,M2 49,739,817
7 lnvestnent Tax Crcdit Adjustnents (Net)(553,451)(s77,33/.1
8 Net (lncrease) Deqease in Receivables (2s,394,061)(51,466,229)
I Net (lncrcase) Deqease in lnvenbry (16,791,851)(464,e01)
10 Net (lncrcase) Decrease in Allowances lnventory
't1 Net lncrease (Decrease) in Payables and Accrued
Expenses 36,379,201 6,150,782
12 Net (lncrcase) Desease in Other Regulabry Asseb (12,914,300)(e,597,307)
13 Net lncrease (Decrcase) in Other Regulabry Liabilities (21e,4211 (4,626,804)
't4 (Less) Allowance for Oher Funds Used During
Consh.rclion 6,923,631 6,711,875
15 (Less) Undistibuted Eamings from Subsidiary Companies 23,555,382 5,304,376
16 OherAdjusfrnents to Cash Flows fiom Operating Activities
16.1 Powerand natrral gas debnals il4,574 1,092,888
16.2 Change in special deposits (17,564,058)1,579,362
16.3 Change in olher cunent asseb 2,703,327 (861,790)
16.4 Non+ash sbck compensation 4,712,916 5,846,058
16.5 Gain on sale of propefi and equipment (10e,527)(28e,281)
16.6 O(her 1,171,392 195,316
16.7 Allowance br Doubtful Accounts 4,1U,701 4,149,939
'16.8 Changes in oher noncunent asset (4,576,245)8,520,219
16.9 Cash setuement of inbrest rate swaps (17,244,100)(33J99,271)
18 Net Cash Provided by (Used in) Opemting Activities (Iotal
of Lines2thru 16)258,223,5U 317,589,743
20 Cash Flows from lnvestnent Activilies:
FERG FORM No.2 (REV 06{t4}
Page 120
Statementof Cash Flows
21 Consbuction and Acquisition of Plant (including land):
22 (441,862,369)(399,504,892)Gross Additions b Utility Plant (less nucleartuel)
23 Grcss Additions b Nuclear Fuel
24 Gross Additions b Common Utility Plant
25 Gross Additions b Nonulility Plant
26 (Less) Allowance br @ter Funds Used During
Constsuclion
27 Oher Constsuction and Acquisition of Plant, lnvestnent
Activities
28 (,141,862,369)(399,504,892)Cash Oufrows for Plant (Iotal otlines22t'ru27)
30 Acquisition of Oher NoncunentAsseb (d)
31 Proceeds from Disposal of Noncunent Assets (d)923,995 570,225
33 lnvestnenb in and Advances to Associated and
Subsidiary Companies (7,338,616)(6,476,269)
u Contibutions and Advances from Assoclated and
Subsidiary Companies 5,000,000 5,000,000
36 Disposition of lnvestmenb in (and Advances to)
Associabd and Subsidiary Companies
38 Purchase of lnvestsnent Seotrilies (a)
39 Prcceeds fom Sales of lnvestment Sectrities (a)
40 Loan Made or Purchased
41 Colleclions on Loans
43 Net (lnoease) Decrease in Receivables
M Net (lncrease) Decrease in lnvenbry
45 Net (lncrease) Decrease in Allowances Held for
Speculation
46 Net lncrcase (Decrease) in Payables and Accrued
Expenses
47 OtherAdjustnents to Gash Flows from lnvestnent
Activities:
(45,14s)('t,362,792)47.1 Changes in other property and investrnents
49 (443,322,'.t35)(401,773,728)Net Cash Prcvided by (Used in) lnvesting Activities (Iotal
of lines 28 thru 47)
51 Cash Flows ftom Financing Activities:
52 Proceeds from lssuance ot
53 Prcceeds from lssuance of Long-Term Debt (b)140,000,000 165,000,000
il Prcceeds fiom lssuance of Prefened Sbck
FERC FORM No.2 (REV 06{4)
Page 120
Statement of Cash Flows
55 Proceeds ftom lssuance of Common Stock 89,997,928 72,200,592
56 Net lncrease in Debt (Long Term Advances)
57 Net lncrease in Short-term Debt (c)82,000,000 19,700,000
59 Cash Provided by Outside Sources (Iotal of lines 53 thru
58)311,997,928 256,900,s92
61 Payments for Retirement
62 Payments fior Retirement of Long-Term Debt (b)(s2,000,000)
63 Paymenb br Retirement of Prefened Stock
6rt Payments br Retirement of Common Stock (141,4941
65 Other Retiremenb
65.1 Oher (3,905,992)(5,785,023)
66 Net Decrease in Short-Term Debt (c)
67 Other Adjusfnents to Financing Cash Flows
68 Dividends on Prefened Stock
69 Dividends on Common Stock (118,210,572)(110,253,196)
70 Net Cash Provided by (Used in) Financing Activities (Iotal
of lines 59 thru 69)189,739,870 88,862,373
73 Net lncrease (Decrease) in Cash and Cash Equivalents
74 (Iotral of line 18, 49 and 71 )4,641,269 4,678,388
76 Cash and Cash Equivalenb at Beginning of Period 8,632,483 3,954,095
78 Cash and Cash Equivalenb at End of Period 13,273,752 8,632,483
FERC FORM No.2 (REV 06.{t4)
Page 120
Name ofRespondent
Avish Corporation
This report is:
(r) ElAn original
1z) E enesubmission
Date of Report:
04l't812022
Year/Period of Report:
End ot 2021lQ4
FOOTNOTE DATA
{fl Concept Netlncomeloss
Duplicate frct discrepancy. Schedule: 122a - Schedule - Statement of Accumulated Other Corprehensive Income, Coryrehensive Income, and Hedging
Activities, Row:9, Cofumn: i, Value: 134517321
FERC FORM t{o.2 (REV
Page 120
Name of Respondent:
Avista Corporation
This report is:
1t1 Z nn originat
121 E RResubmission
Date of Report:
04t18t2022
Year/Period of Report:
Endot2021lQ1.
Notes to Financia! Statements
1 . Provide important disclosures regarding the Balance Sheet, Statement of lncome ficr the Year, Statement of Retained Eamings for the Year, and
Statement of Cash Flow, or any account thereof. Classiff the disclosures according to each financial statement, providing a subheading for each
statement except where a disclosure is applicable to more than one statement. The disclosures must be on the same subject matters and in tre
same level of detail thatwould be required if the respondent issued general purpose financial statements to the public or shareholders.
2. Fumish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the lntemal
Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income taxes of a
material amount initiated by the utility. Also, briefly explain any dividends in anears on cumulative prefened stock.
3. Fumish details on the respondents pension plans, post{etirement benefits otherthan pensions (PBOP) plans, and postcmployment beneft
plans as required by instuction no. 1 and, in addiUon, disclose for each individual plan the cunent yea/s cash contibutions. Fumish details on
the accounting for the plans and any changes in the method of accounting ficr them. lnclude details on the accounting for hansition obligations or
assets, gains or losses, the amounts defened and the expected re@very periods. Also, disclose any cunent yea/s plan or trust curtailments,
terminations, fansfers, or reversions of assets. Entities that participate in multiemployer postretirement benefit plans (e.9. parent company
sponsorcd pension plans) disclose in addition to the required disclosures for the consolidated plan, ('t ) the amount of cost recognized in the
respondenfs financial statements for each plan forthe period presented, and (2) he basis for determining the respondenfs share of the total plan
costs.
4. Fumish dehils on the respondents asset retirement obligations (ARO) as required by instnrction no. 'l and, in addition, disclose the amounts
recovered through rates to setfle such obligations. ldenti! any mechanism or account in which recovered funds are being placed (i.e. tustfunds,
insurance policies, surety bonds). Fumish details on the accounting forthe asset retirementobligations and any changes in the measurementor
method of accounting for the obligations. lnclude details on the accounting for setflement of the obligations and any gains or losses expected or
incuned on the setUement.
5. Provide a list of all environmental credits received during the reporting period.
6. Povide a summary of revenues and expenses for each backed cost and special surcharge.
7. Where Account 189, Unamorlized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate teatrnent given these ltem. See General lnstruction 17 of the Uniform System of Accounb.
8. Explain concisely any retained eamings restrictions and state the amount of retained eamings afiected by such restrictions.
9. Disclose details on any significant financial changes during the reporting year to the respondent or the respondents consolidated group that
directy affect tre respondenfs gas pipeline operations, including: sales, transfers or mergers of affliates, investnents in new parherships, sales
of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investnenb in related industries (i"e.,
production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of capital.
10. Explain concisely unsetfled rate proceedings where a contingency exists such that the company may need to refund a material amount to the
utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year affected the gross
revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the rights of the utility to retain such
revenues or to recover amounts paid with respect to power and gas purchases.
11. Explainconciselysignificantamountsofanyrefundsmadeorreceivedduringtreyearresultingfromsettlementofanyrateproceedingafiecting
revenues received or costs incuned for power or gas purchases, and summarize the adjustments made to balance sheet, income, and expense
accounts.
12. Explainconciselyonlythosesignificantchangesinaccountingmethodsmadeduringtheyearwhichhadanefiectonnetincome,includingthe
basis of allocations and apportionments fiom those used in the preceding year. Also give the approximate dollar efiect of such changes.
13. For the 3Q disclosures, respondent must provide in the notes suffcient disclosures so as to make the interim information not misleading.
Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be omitted.
14. Forthe3Qdisclosures,thedisclosuresshall beprovidedwhereeventssubsequenttotheendofthemostrecentyearhaveoccunedwhichhave
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 principles and practices; estimates inherent in the preparation of the financial stiatemenb; stafus of long-term confactrs;
capitalization including significant new bonowings or modifications of existing financing agreements; and changes resulting tom business
combinations or dispositions. However were material contingencies exist, the disclosure of such matters shall be provided even though a
significant change since year end may not have occuned.
15. Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are applicable and
fumish the data required by he above instructions, such notes may be included herein.
NOTES TO FINANCIAL STATEMENTS
NOTE I. SI'MMARYOFSIGMFICANT ACCOTJNTING POLICIES
Nstare of B6iEss
opemtc the Company's Noxon Rapids gcneBting facility.
Cory.'s Egulated utility opmtions in Aldka.
Avista Capital, a wholly omcd non-regulated subsidiary ofAvista Cory., is the paEnt company of all of the subsidiary compmies except AERC (ed its subsidiilies).
Basis ofRcpoaing
she ofutility plant ed rclated opeBtioN rcsulting fiom its intercsts in jointly omed pluts. ln addition, underthe rquirments ofthe FERC, ther ar difernces tom U.S- GAAPin the
settted energy coDtracts that arc "booked out", (9) notr-service portion ofpension and otherpostrEtircment benefit costs, md (l 0) teases.
Ase of Estirutes
The prepmtiotr ofthe finmcial statements i! confomity with GAAPrequirs magement to make estiEates ud assEptions that 8fect the uounts Eported forasets and liabilities md the
. d€t@iDing the m8d(€t value of @etgy comodity daivative ssts ed lisbilities,
o pasion md otbr postEtiEmmt benef t plm obligations,
. motiEgentliabilities,
o goodwill impaiment testing forgoodwill held at zubsidiuies,
o ruovenbility ofEgulatory asts, md
. ubilled revenues.
Changes in thcs €stimtes ed sssmptions m corsid€Ed reasonably possible md may have a mtqial etrect oo the finmcial statemmts ud thus actual reslts could ditrertom the amounts
rcportcd and dirclosed h@in.
Slstefr ofAccourrls
The a@ountitrg re@rds ofthe Compuy's utility opentions re mintained in accorduce with the uifom system ofaccountspEsribed by the FERC md adopted by the state regulatory
comissioN in Washinglon,Idaho, Motrt8tra 6d O€gon.
Rcgabrlod
The Compuy is sbjst to state rcgulation in lvuhington,Idaho, Moutua, Orrgotr ud Aluka. The Compmy is al$ subjwt to fedenl rcgulation priMily by the FERC, u rell s vtious otha
ftdenl ageocies with rcgulatory ovmight ofparticulu aspects ofits oPentions.
Dcprucfution
2021 2020
Avlrb Uttllds
Ratio of dcprcciation to avmge depmiable prcpetty 3.54v"3.43Yn
The avmge wice lives forthe following brcad categories ofutility plmt in rcrvie re (in yean):
Avide Utilitirs
Elwtric thml/oths pmduction
Hydrcelectric prcduction
Elcctric tnnmisioa
Electric distribution
Natunl gu distributiotr pDpsrty
Other shorterJived gacEl plat
Allowarcelor Faads Uscd htriag Construction (,IFUIE)
ed a reoable Etum th@n, thmugh its inclusioa in nte brc ud the prcvision for depreciation aftei the Elated utility plmt is placed in wice. Cash inflowrclated to AFUDC does lot o@u
until thc Elated utility plmt is placed itr snice md ilcluded in Ete be.
The WUTC ed IPUC have authorized Avista Corp to cslculate AFUDC using its allowed nte ofrctum. To the ext€nt mounts cslculated using this Ete exceed the AFIrDC mounts calculated
utility plmt which is apprcximately 30 yem. The rcgulatory asst associated with construction work h prcgress is trot mofiized until the plmt isplaced io seryice.
The efective AFUDC mte re tbe following forthe yem ended December3 1:
26
8l
50
39
44
8
20207.19% 72504AYfuta Corp.
Ircom Tcxcs
Defcred income ta asts Epcrcnt futurc income tax deductioN the Compuy expects to utilire in futuc tax rctums to rcduce tuable income. Defered income tu liabilities rprseut ftr
tuable itrcome the CoEpany expsts to Ecognize in futw tax rctums. frefered tu assets ud liabilities {ise when thm e temponry difernces rrlting iom difering treatment of item for
tu md &countirgpurporcs. Adefercd incomc til sst orliability is detemined based otr the enacted tu ntes that will be in effect wteD the temponry differcnces betrcen ths foicial
statement carying mouts ed tu bsis of existing asrets md liabilities re expected to be reponed iB the Compmy's income tu rctms. The effect on deferd incomc tues fom a chmge in tax
assets and liabilities m established for income tax beDefits flowed thrcugh to customeB.
The Compmy's largest defered income tu item is the difemcabetween the book md tax basis ofutility plant. This itemEsults tom th€ tempoor ditemce ou dcprciation expense. In eadytil yem, this item is Ecorded a a defemd income tu liability that will svetrtually rcveM atrd bccome subject to incomc tu in latertil yem.
The Compauy did not incurily penalties on income tu positioN in 2021012020. Thc Compoy rculd recogDize int@st accrued Elatcd to incomc tu poritiods s intGst expense md uy
penalties incured u otheropeEtiog expe[s.
Stoc*-Bwd Coapercatioa
The Compuy curently isses thru types of stock$ed compmstion awrds - restricted shrcs, martet-bawd awards md p€dorutrce-bas€d awds. Historically, thes stock comp@stion
awrds havc qot ben material to tbe Coorpmy's ovemll flmcial Esults. Compensation cost Elatiog to shr+asd paymmt tnDsctiots is rcogni4d in the Company's fnancia[ staterntsbed
o! the fairvalue ofthe equity iDstrumots isned and morded overthe rcquisite rewice period.
December3l (dollm iu thoumnds):
2021
$ 5,E46Stock{ucd compmstion cxpms
Iacome tu benefts
Bxccs tax qpms on settled shall$as€d eryloye€
Payrcnts
s 4Jr3
990
(909
t22E
065
R€stricted shr awrds vest in e4ual thirds each ywover3 yem ad e payable in Avista Corp. comon stock at the md ofeach yer ifthe swice condition is met. Restricted stock is valued at
the clos of@ltet ofthe Compuy's comon stock oD the gilt dat€.
Total Shreholdq Retum (TSR) awds aE mrtet+asd awrds ud Cuulativc Emings Per Shrc (CEPS) amrds rc perfomce awards. Both types of awards vest affer a poiod of 3 yem ud
re payable in cash orAvista Corp. comon stock at the md ofthe three-yeuperiod. Thc method of seflement is et the disrtion ofthc Compmy md histodcally the Company has wttled ther
certain circumstan@s, md e sbjet to meetiog specific mattet orperfomce conditions. Based oo the level ofaftaiment ofthe Darket orperfomce ouditions, the aooutt of c4h paid or
cotmon stock ised will mge tom 0 to 200 percmt of the initial awards gmted. Dvidend equivalent rights re accumulsted ed psid out only on shres that evmtually vest ud have met theDa*et 0d perfomce conditions.
The Compmy accouts for both tbe TSR awards md CEPS awrds 6 equity awards ud conpengtion cost for these awards is rccognized ova the rcquisite wice priod, prcvided that the
requisite wice puiod is mdmd. FoTTSR amds, ifthe ma*et condition is not met at the md of the three-yeuswice priod, therc will be no chmge in the cumulative uount ofcoryenstion
cost rccogniz€d, sioce the amrds e still coosidered vested ev@ though the martet metric m not mst. For CEPS awtds, at the ad of the thre-yeu wrice period, if th€ intmal perfo@ce
metric of cuulative mings persharc is not met, all competrstion cost forthew swrds is revmed as thes awards e Dot consid@d vested.
peergrcup. The estimted frirvalue ofthe CEPS awards ws estimated on the date ofgBnt as tbe she price ofAvista Cotp. comon stock on the date ofgmt.
The following table sMizes tbc numberof gmtq vested and unvested shes, emed sharcs (bawd on market metdcs), ud otherpefiinent infomtion rclated to the Company's stock
compmstion avards for the yem ended December 3 I :
202t 2020
Rcrtrlctcd Shlu
Shres gmted during the yeu
Shms vestcd duing the ya
Utrvested shes at end ofyed
Umgaized mopenstion expils at md ofy*
(nthouruds)
TSRAmrdg
TSR sbms grmted duing the yeu
TSR sharcs vested dudng the year
TSR shes cm€d bawd on ma!*et E€trics
Unvested TSR shres at end of yeil
Umgnizcd mryoution expmrc at md ofyer
(inthoumds)
CEPSAmT&
CEPS shres gratcd duing the yeu
CEPS shres vested duing the year
CEPS shm med based on martct metics
Uuvested CEPS shrcs at end ofyed
Umcognized orymution expa* at end ofyer
(in thoumds)
g 22ts 3 2p03
3 2,653
62,594
34,t54
96,t27
4s540
s6203
7 t,706
47,848
1t,299
122,133 I
s 2296
47,t4E
35,622
63,763
83,464
64810
't7,t74
s85s2
107,854
64,910
38,590
26,627
107,8s4
s 1223 $ 1,090
equivalents payable on the outstatrding od unvest€d shaE gats.
Cash ond Cash Equivalents
Forthe purpows of the StatemeDts of Cash Flom, the Compuy coosides all temponry investmeots with a @turity ofthEe moDths orless *tm purchasd to be cash equivaleDts.
/llowarce for Dotbtlul Accouats
The Compuy mintaias m allowce fordoubtful accounts to prcvid€ forestimted and potmtial losss otr accoutrts Eceivable.'Iae Compuy detemines the allowdce forutility ud other
customeraccouts reeivable brcd on bistorical wite{G 6 comped to accounts rceivable md opeEting Eyenues. Additionally, tbs CoEpaDy establishes specifc allowces forcertaio
individual e@unts.
Ihilig Plant in Scmice
cost ofmoval less salvage is charged to accumulated depreciation.
Asse, Retiremenl Obligstio$ (ARO)
liability 6rthe difemce, vfich will be rrharged./rfnded to customen thrugh the Etemating prcess. The Compuy ncords rgulator 6sets md liabilities forthe difernce betren awt
rctiement costs cureEtly rc@vmd in Etes ud AROs rccorded sioce Net Etircment costs re recovercd thrugb Btes charged to custoEeE (we Note 7 for frther discussion of the Company's
AROS).
Dcrlvatiy. Ass.rs snd Liabilitics
Derivativ$ rc Ecorded as eitherasets or liabilities on the Balmce Sheets measrcd at estimted fairvalue.
tmsactioos until the period ofdeliver. Realized benefts md costs rsult in adjustments to rtail ntes tbmugh Purhaw Gas Adjustmeots (PGA), the Euery Recovery Mechanism @RM) in
been co[cluded to be prcbable ofrccovery thrcugh firture Etes.
other-thm-tempoEry.
sch that th@ is no income statcDetrt impsct. The intercst nte mp dqivatiye s m dsk tmagemeot tools simile to energy comodity dcrivatives. Upon sttlem€nt of inteEst nte wap
derivativca,the regulator dst orliability is mortized as a @mponent of ittcEst sxpense overthe tem ofthe usociated debt. The Compmy Ecords a ofet of inteEst Btc sap derivative
8ssts atrd liabiliti6with rcgulatory asets and liabilities, based on the pdorpBctice ofthe comissions to prcvide recovery thrcugh the ntemaking prccess.
agreement forprcseDtatiou in the Balance Sheets.
Fcir Yalw Mewrerunts
rcponed at esti@ted ftir value on the Balece Sheets. S€e Note l5 for the Compuy's fairvalue dirclosrcs.
Rcgrlsrory ltclmd Charga ttd Credi*
The Company prepres its finucial statcments in accordance with regulatory accounting pBctices because:
o mtesforrcgulatedscrvicesreestablishedbyorsubjecttoapprcvalbyindependentthird-partyEgulaton,
o the rcgulated ntes m desigDed to E@verthe cost ofprcviding the rcgulsted swices, md
. iD view ofdemd for tbe Egulated silices aDd the level of coBpctitio!, it is rcasnable to as$me that ntes cao be charged to and collected Aom customeE at levels that will
Ecovtrcosts.
Gvenues e recogdized. The Compuy also has decoupling rcvoue dcfemls. See Note 3 for discussion on decoupling rcvenuc def€rals.
the Compuy could be:
. required to wite offits Egulatory assts, and
o precluded ftrom the futurc defeml ofcosts or decoupled revenues Dot recovftd thDugh Btes at the time sch mounts are incured, even ifthe Company expected to rccov€r these
moults toB customcd in the futuE.
Arumrtiud Dcbt Expc$c
Unmoilized debt expms includes debt issuance costs that m amortized overthe life ofthe related debt.
Arunorti&d Debt Rqrehcse Costs
Emining life ofth€ original debt that r rpurbed o! ifnew debt is issed ir coDncctiou with the Epurhase, these mounts ar mortized overthe life of the newdebt. Io the Compeys other
Egulatory jurisdictioDs, prcmium ordisountspaid to Epurchree debt priorto 2007 ar being mortized overthe avenge EmiBing Mtrity of outstarding debt wheD oo new debt % is$ed in
cotrnectio! with the debt rcpmhas. The prcmim md dircoutrts costs m EoveBd orEtumed to customenthrcugh retail Btes as a component of intrest expense.
App topiated Rerciwd E amings
di$Etiou ofthe FERC. The Compmy calculates the emings in exess of the specified Bte ofretum on an annual basis, uzually during the second quarteE
The appmpriated retained eamings amouuts included in retained emings were as follows as of December 3l (dollaE in thouseds):
2021 2020
Ap,prcpriated etaiaed emings $ 51,51E $ 45,453
Corlingacics
The Compuy hm unEsolved Egulatory legal md tax isues which have iuhrcntly uDcedaiD outcomes. The Compmy accres a loss coutingeocy if it is pDbable that a liability h6 been incmdud the uouDt ofthe loss orimpaimmt ce be EMoably estiuted. The Compmy also dislows loss contingetrcies that do not Deet these conditioos foraccrual, ifthere is a recouable
possibility that a mterial loss my be incured. As of Decmber 31,2021, the Compmy has Dot recorded uy significant amounts Elated to umsolved rcntingencies. Sec Notc l7 for furthq
disusion of the Company's comitments ud contingeocies.
cowrLl9
In 2020, the WUTC, IPUC, ud OPUC apprcved accouotiog ordeE that allow the Company to defer certain net COVIDI9 rclated costs ild bencfits. As such, as ofDecember 3 l, 202 l, the
Company hc defered net costs of $ l.l mitlion for all jurisdictions.
The rcspetive rgulatory authorities will detemine the apprpristencss and prdmcy ofany dcferd expenses when the Compmy seeks mover. See 'Regulator Defmd Charges and Crdits'.
Equiry in Esnings (Lows) olSubsidfuries
December 3l (dollm in thouwds):
2021 2020AYistacspital $ t6"645t @,4Er)AERC 6,910 7,795
Total equity in emings of subsidiary compui€s $ ,3J55 $ 5JO7
Sub*qwnt Eecnls
Meagement bas evaluated the impsct ofevetrts occuring afrer December 3 1,202 I up to Febrary 22,2022, the date that Avista Corp.'s U.S. GAAPfnancial statements wer isued md has
NOTE 2. NEW ACCOIJNTING STANDARDS
lccounting Srandards Update (ASLI) 2018-l 3 'Fair Yalue Measuewtt (Topic 820)"
InAugust2018,theFASBisuedASUNo.20lE-13,whichmendsthefairvaluemeasurementdislosurcrcquiEmeotsofASC820.ThercquircmmtsofthisASt includeadditiooaldirlosr
as the trmtive desription of the valuation prcess for Level 3 fairvalue meaurments. Tbis ASUbecame efective on Januar 1,2020 and the rquirments ofthis ASU did not have a mterial
impact on the Compaoy's fairvalue dirclosures- See Note 15 for the Company's fairvalue disclowres.
ASU No.201E-|4 "Coweasation - Retimen, BqeJi s - Defined Benelit Plans - General (Subtopic 715-20)'
In August 2018, the FASB issued ASUNo.20l8l4, which uetrds ASC 715 to add, remove ud/orclarify certaitr disclosE rcquiEments rclated to defined benefit pension ud other
postEtiEm€nt ples. The additional disclomre rcquircments r primrily namtive discusion of signifcmt changes in the beneft obligations and plan assets. The Emoved disclosrs r
became effectiye forperiods ending afterDecember I 5,2020 ud the rcquircments ofthis ASU did not havc a mterial imprct on the Compay's disclosures upon adoption.
NOTE 3. REVENTJE
perfommce obligations ud remgnize rcverue when (oras) the entity satisfies each perfomuce obligatiof,.
Utillty Rsvcnte3
Revenue ftoil Conlmcts wilh Cudomere
General
The mjority ofAvista Corp.'s rvenue is fom nte-rgulated sle3 ofelectdcity ad natunl gas to Etail customes, which ha two perfomce obligations, (l) having rrice available fora
the Elevmt utility comission authodation detmine the charges the Company my bill the customer. Givcn that all Evetrue Ecoguition cdteria ar met upou the dclivery of energy to
customcm, Evenue is recognized imediately,
charges, tem ud conditioos re included in a 'triff' which govcms all dpects of the prcvision ofregulated services. Tilif ar only pemitted to be chmged thrugb a nte-stting prces
apprcved tadff
Tuiffslcs involve the ctmt prcvision ofcomodity swice (electricity ad/ornatunl gd) to customen fora price that genenlly has a buic charge md a usge-bued compouat. Tiliffntes
rcvenue to fluctuate significmtly up ordom comprcd to prvious periods. The comodity is sold md/ordeliverd to and cotsmed by the customer simultueously, md the prvisions of the
contmct. Given that all revenue recognition criltria re met upon thc delivery ofenergy to customeE, revenue is recogaized imediately at tbat time.
Unbilled R*enue ftom Coatracts with C6toM
estimated md recorded. The Compmy's estimle ofunbilled revmue is based on:
o thenumberofcustomeB,
. cumt Etes,
. metqMding dates,
. actual native load for electricity,
. actual thrcughput foroatunl gas, atrd
o electric line losres ud natuBI gs system losss.
Auy differeoce betrea etual ud estimted revenue is auto@tically corected iD the following month r{ren the actual meterreading ild customerbilling occw.
Accounts receivable includes uubilled mergy rvenues ofthe following uouDts as ofDccember3 I (dollm in thouunds):
s 71,752
2020
Unbilled acomts rcceivable
RgYenue froB contacts with customm
Dcrivative rcvmucs
Altemative rcYEu€ pDgms
Dcftmls ed mnizrtions for nte rcfirnds to customm
Otherutility rcvmucs
Total
$68,54s
Non - De i v a live Who I esq I e C o n ta cts
Revenue is rccognized as energy is delivercd to the customer orthe service is available for specifed period oftime, consistent with the discussion ofmte rgulated sales above.
Altcmtlvc Rqcnw Prugrums @ccotqling)
ASC 606 retained existing GAAPusciated with altemative revenue prcgm, which specified rhat altemativ€ Evenue prgm e cottacts between m entity md a Egulatorofutilities,not a
coDtBct betreq o eDtity ed a customer GAAPEquires that u entity prcsent revenue arising tom alt€mative revenue prcgm spaBtely tom rcvenues uising tom contncts with customm on
the facc oftbe Statemmts oflncome. The Compuy's decoupling mechanims (also knom as a FCAin Idaho) qualify as altemative revmue prcgtm. Decoupling revenue defemls m rcognized
pmgm that re Dot expected to be collected tom customm withiu 24 mouths re trot Ecorded itr the fiEmcial statemeBts until the period in rtich revmue recognitioD criteria r met. The
mounts expected to be colleted fiom customcs withio 24 moDths Eprcs@ts m estimte whicb must be @de by the CoEpuy on m ongoing bsis due to it being based on the volues of
electric ud natuml gd $ld to customm otr a go-foBard basis,
The Compuy rccords altemative prglm EvsDues utderthe gmss method, ririch is to amofize the decouplitg Egulator sset/liability to the altemative rvenue prgEm line item oD the
poition oftbe oveBll tilifrp8id by custorcE. This method rcsults in a grcss-up to both rcvsnue fiom cootracts with customs ud rvenue fom altemative rvenue prgm, but has a net zer
impsct on total Ev€nue. Depmdiug on whethcrthc previous dcfeml balauce behg amortized r a rgulator asst orEgulalory liability, md depending on the size md dirction ofthe curEtyadeftml ofsrcharges md/orrcbatcs to customeB, it could result in negative altemaliye Evetrue prcglu rcvenue during the ye&
Irerivativc Rdcnue
Derivative rcvmue itrcludes those tBtrsctioos tbat re entered itrto md sttled within the samc month.
Ofier Atility Rq.ru
rcprsnt itmxteE a customfis a paty that has contEcted with the Company to obtain goods or serices that m an output ofthe Compuy's ordinar activiti€s in exchmge forconsidmtion.
As such, therc revenus e prcsnted spmtely tom revenue tom contBcts with customeE.
Other ComlderrdoN for Udllty Rovenue!
GtoN l/c66 Ncl Prevn s,lon
Avista Corp. is the taxpayerud recods the$ tra[sctioDs oE a gmss bsis in Evenue tom contBcts with customm md openting expenw (taxcs otherthan itrcome taxcs),
Utility-rclated tiles that rerc included in Evenue fom cootBcts with customss were as follows forthe ycaE anded Decembcr3 I (dollm in thousnds):
Utility-rcl8tcd tu6 7n7 I
s 62,736 $ 59319
Sigtrlf crtrt Judgmenb and Utrsafi sf ed Performrtrce ObliErtions
The only significot judgments involving Eve[ue Ecogtition r cstiutes sumuading unbilled rveoue and rceivables tom cootncts with customes atd estimtes sumutditg the mount of
decoupliag revmues that will be colleted tom customeDwithin 24 motrths (di$ussed above).
The Compmy has cettain capacity mgements, wheE the Company has a contnctusl obligation to prvidc eitherelectric ornatBl gs capacity to its cuslome$ fora fxed fee. Most of these
mngements mpaid forin arem by the customes and do not rcult in defered revenue md only remlt in receivables fiom the customeE. The Compmy does have one capacity agrceDeBt where
these seryices.
Dilrggregrdon of Totrl Operedng Rcvenue
The following table disggEgates total opeBting revenue by source forthe yeaN ended December 3l (dollm in thouwds):
2021 2020
1,244,3t4
247,676
(6535)
I,093
9,138
I,168,207
203p99
(3,8 l4)
4J95
7,589
$
rJ95J86
Witiry Rqenw fruil Corrlructs with Caiomcn by lype and Eenice
The following table disggrcgstes evmue tom cotrtractswith customeE csociated with the Compdy's electric opemtions forthe yeG @ded December3l (dollaE in ttousmds):
r379,t76
2020
EI,JCTRIC OPERAIIONS
ReveDue from contacb with cu$omss
Residdtial
Comdcidl ed govemmeDEl
lndu$ial
Public set bd highway ligbtitrg
Toial rchil rwmue
Trbsisioo
Oth6 rcvauc from coohd Pith cusmds
194,7t7
326,173
ll7,l65
7,4't2
845,527
2t,005
33,E70$ 900,402
317,185
303,912
113,563
7,303
802,624
r 8,236
19,252t 840,112
The following table disggrcgates revenue fom contBcts with customeE associated with the Company's natuEl gas opeEtions forthe yea6 eDded Decembsr3l (dollan in thousmds):
202t 2020
NATURAL GAS OPERAUONS
Revenue tom contmcts with customeE
Residential
Comercial
Industrial ud intenptible
Total retail rcveoue
TiaDsportstion
Otherrevenue ftom contncts with customen
Total rcvenue ftom contBcts with custoBeB
Cash paid foramounts included in the seasuEmeot oflede liabilities:
OpeBting cash outflow;
Op€BtiDg learc pa)mmts
Supplemental balmce sbeet infomtion rclat€d to leases was as follows for December 3l (dolla6 in thousatrds):
OFrrtirg Lerse3
OpeBting lease ROU assets (Utility PImt)
Obligations undercapital lease - curent
Obligations under capital leas - noncumt
Total opeBting lcse liabilities
$22rlls
100,81 9
'1,196
213,6t2
94,937
7,t28
$
330,020
8,547
5,345
3t5,677
7,9t7
4,s01
$3439t2 $328,095
NOTE 4. LEASES
rcsults in a FERC/GAAPdiffercnce.
Signifi catt Judgments and Asswptiore
The Company det€mines if an amgement is a loase, as well as its classification, at its inception,
Openting leare ROU 6sets ild lede liabilities rc rccognized at the comencement date of the agrcement based on the prcsnt value of lease payments over the lease tem. As most ofthe
Compmy's Ieases do not prvide an implicit nte, the Compay uses its incrmental bomwing Bte based oE the infomtion available at the comencement date to detemite the prsent value of
the benefit ofthe lessee.
stmightliDe basis overthe lease tem. Any difference betweetr lease expense od cash paid for leased assts is rccognized as a rcgulatory asset orregulatory Iiability.
Desciption oI Leases
Operating lcases
uncertain and mounts may chmge in the futurc depetrding on the outcome of the ongoing Iitigation. Atry Eduction iD ftr leae payments or the rtum ofpEviously paid mounts to Avista
Corp. will be included in the future ntemakiDg prccess.
aDd Bdio comunications within its wrvice tenitory. The Company's leases have remining tem of I to 72 ycaE. Most of th€ Compuy's l€aws include options to extend the le6e tem for
periods of 5 to 50 yem, Options are exercised at the Company's discrction.
Certait ofthe Compey's lease agrements include rntal payments which ar periodically adjusted overthe tem ofthe agrement b6ed on the consumerprice index. The Company's lease
agrcements do not include any material residual value guanntees ormaterial restrictive covenants.
Avista Corp. does not record le6es with a tem of l2 months or less in the BalaDce Sheets. Total short-tem leasc costs for the year cnded December 31, 2021 aE imaterial.
ThecomponentsofleaseexpensewereasfollomfortbeyearendedDecember3l (dollaNintbousands):
202t 2020
Op€Bting learc cost:
Fixed lease cost
rvbriable lem cost
$ 4,970 $ 4,746
Total opemting le6e cost
I,180 1,099
$ 6,150 $ 5,845
Supplemental cash flow infomation related to leas€s was as follows for the year ended December 3 I (dollan in thousands):
2021
$ 4,805
2020
$ 4,6t2
Deember 3l
2021
December 3l
2020
$ 70,1 33 $ 71,891
$ 4,301
66p68
s 4,249
67J16
$ 70,369 $ 71965
Wclg&d AYGng! RlDrlnlng Lilc TcrD
Opmting lms€s
Wclgbd AYcngG lxl.omt Rri!
Opmtiaglws
Matuitics of lme liabilitics (including principal ud intercst) wcrc as follorc as ofDccember3l,202l (dollffi in thousnds):
2022
2023
2024
2025
2026
Thmafts
Totalleepaymts
Ls: imputcd iDtrcst
Total
M8turiti6 of lcrc liabilities (including principal ad iut@st) w as follom x of December 31, 2020 (dollm in thoumds):
2021
2022
2023
2024
2025
Thmftq
Totd laso paymmts
L$s: iEpute.d irtercst
Total
Eleric Dcrivrtive
Ityd*t Fl*r"t"I
cG Ddiv.tivd
Physical Fhucid
PhysiBl (l)
24.22yem
42t
25.20ym
o/o 4.28
Op@rilg Lcls
s 4,820
4,E49
4$75
4,EE2
4,867
91,845
s 116,138
(4s,769
s 70369
ODatingL..s
s 4J79
o/o
4,799
4,t27
4,852
dr6s
96,734
NOTE 5. DD,RWAUVES ANDRISKMANAGEMEM
E rcrg| Co M dlr! Ibrlvoliv q
market prioc of the comodity beilg tBdcd md is influenced primily by wpply md demd. M8r*et risk includes the fluctu8tion in the ma*et pdce of asciated dedvative comodity
Avists Coe. ha u mergy rcsmes risk policy md contol prccedurcs to l]mage thes risks.
As patt of Avists Corp.b Esmc pmcwt ud @agmilt opmtions iu the eletric busines, the Compuy engages in u ongoing prcces ofrcswc optimiztion, vhich involves the
e@nomic slwtion fiiom available energy rcsurces to scrye Avista Corp.b load obligations ud the usc of thes Esurc$ to captuE availabls @onomic value thrcugh wtolesle @ttct
thc prccess of mtchiag rcsources with load obligations md hedging a portion of thc rclated filaucial dsks. Therc tBnwtious mge ftom t€m ofintB{owup to multiple yem-
As pad of its E$wc prccuBEmt ed @agement of its natunl gu busines, Avista Corp. ukes contiuuing prcjrctions of its natunl gG losds ud rews available natunl gd F$urces
including natunl gro stoBge svsilability. NatuBl gas Eswe plming typically includes peak requiremeots, low md avmge monthly rcquircmmts ed delivery coustBiuts &om natul gas
spply locations to Avista Cotp.'s distributiotr systm. Howve! daily vuiations in natuBl gasdemed cm be significetly difeEnt thm motrthly dcmd pmjectiom. OE tbe basis ofthese
prcjections, Avista Corp. plms md executes a sfiies of trusctiom to hedge a pofiion of its prj$ted natml gs rquiEmmt8 thmugh foMd ma*et tnnsactiom md derivative instmmts.
Thes tnnsctiotrs my cxtcnd s much u thEe natunl g8 opmting yem (Novcmba thrcugh October) into the futurc. Avista Corp. alm leaves a significut portion of its natual gs $pply
Equircmeuts unhedged for pmhre in short-tem ud spot mrtets.
al$ optimires its natuEl gu stonge epeity by purcb$ing od storitrg oatul gu wheu prices re tnditionally lore4 typically in the sme! md withdnwing during higha priced months,
tmstiotrs to cspturc vsluc in the msrtctpl&6. NatuBl g8 optimiation activiti$ include, but e rot liEited to, rfrolesle m*et sale of urplus tratunl gs spplieg purhrs md mles of
tr8tuml gas to optimia u$ ofpipeline md stomge mpacity, ud patticipation in the tmsportation capacity relcGe mad(et.
The fo[owing tsble presnts the undedying mergy comodity d€riyative volumes as ofDecember 31, 2021 that m expect€d to bs delivercd in @ch Espectiv€ yeil (in thoumds of MWhs md
mmBTUs):
PurhNr
s r20,t56(48,891 )
$ 71965
FiDDcid Fioucial
Physicrl (l)mmEfui MWh M$r'h nBBTUS mmBTUs6t,4os -84- -&- 3Bil- 3r,485
MWh MWf,
232r8
3,413
Physiel FiDecid Physical(l)
MWh mmBTUt mBTUs| 224 10,353 65,188
25,525
4950
Yod
2022
2023
2024
2025
9,323
As ofDecenbcr3 1,2021, therc re no expected delivedes ofenergy comodity drivatives after2025.
The following table pEmts tbe mdedying mergy comodity derivative volues as of December 3 l, 2020 that w expected to be delivcEd in 6ch reElective yce (in tboumds of MWhs md
mmBTUs):
(t)
228
(l)(l)o)
mmBTUr-1,rA
37E
22E
(t)0)
129
omBTUg
5,,{48
lJ60
1360
lJ70
I,t15
lJ60
1370l,lt5
PurcherEldic Ddivltivat Ga Dcrivativ€Gs Dnivrrivd
Firucisl(l)Fbucial
l'hysical (t)Finechl
mmBTUs
?9273
12,030
900
Yd
2021
2022
2023
2024
202s
o)(l)(l)(l)
450
Itysial (t)
MWh
t7
MWh
451
As of December 31, 2020, thw rerc !o expetcd deliv€ri€s of energy comodity derivatives aftq 2025.
with delivery of cash in the amount of the benefit orcost but with no physical delivery of the comodity, such as futures, swp derivatives, options, orfoMrd contEcts.
iacluded in the vaious defeml and recovery mechmisc (ERM, PCA ud PGAs), or in the genenl Bte case prccess, md aE expected to be collected thrcugh Erail Bt€s tom customes.
Forcign Cuncnqr Exchange Dtivatives
shoi tem natuBl gas tBnsctions e settled within 60 days with U.S. dollas. Avista Corp. hedges a portion of the forign curncy risk by purhsing Canadio curncy exchege derivatiyes
when such comodity tmsactions e initiated. The forcign curency exchange derivatives and the unhedged forcign curncy dsk have tot had a rtqial effect or Avista Corp.'s fnucial
condition, rcsults ofopentions orcash flow and these difercnces in cost rclated to curency fluctuations are included with natuBl gas upply costs forEtemaking.
The following table sumarize s the forcign cumncy exchange derivatives that Avista Corp. has outstanding as ofDecember 3 I (dollas in thousuds):
2021 2020
Number of @ntncts
NotioDal amount (iD ljtrited States dollas)
Notioual mout (in Caadim dollas)
25
$ 8,57r
r0857
22
$ 3,860
4,949
Ialeresl Ralc Swap Deirarives
economic hedges agaiDst fluctuations in futurc cash flows associated with anticipated debt issuances.
The following table smarizes the unsettled interest Ete swp derivatives that Avista Corp. has outstanding as of the balance shcet date indicated below (dolla6 in thousands):
Mmdatory Cesh
Balance Shet Dab Nuhbtr ofcontsas Notional Amount Sefrlemcnt Darc
Decembq31,202l 13 140,000 2022
2023
2024
20,000
10,000
December 3 1.2020 4
ll
I
45,000
120,000
10,000
2021
2022
2023
See Note l3 fordisussioo ofthe bond purchase agrcement and the related settlement ofinterest mte swps in connection with the pricing ofthe bonds in September 2021.
fixed swap Etes,
Sumary of OdslsndiDg Deirotivc l6trumenls
The amounts rcorded on the Balance Sheets as ofDecember3 1,2021 md Deccmber 3 1,2020 rfect the offsetting ofderivative assets md liabilities wher a legal right ofofset exists.
The following table presents the fairvalues and Iocations ofdedvative instruments rccorded on tbe Balance Sheets as ofDecember 3 1,202 I (in thousands):
Fair value
Derivative add Balancc Sheet Location
Gros Cross
Lisbility
CollaEral
Nofiing
Net As
(Liability)
od Belmce
sheet
Forelgn cunency ercbatrg€ derlyrdve!
Derivative instrument liabilities curent
Intcrqt rrte rmp derivrdves
Long-tem potion of derivative assets
Derivative i6trumeDt liabilities cumnt
Long-tem pofi ioD of derivativc liabilities
Etrergy comEodity derivedvcr
Derivative instrumeDt assets curent
Lolg-tem podion of derivative csets
Derivative iDstrument liabilitiescurent
Lotrg-tem portion of dedvative liabilities
Total derivative instruments recorded on the
balance sheet
$$
Qs,re6)
(78)
(l 07)
(5,335)
(39,616)
(4,58e)
9,089
(le)
t,149
Q4926)
(78)
1,399
1,509
(4,7s6)
(4A4E)
(le) $$
49
70
,l
,l
1,506
6,844
25,'77 |t4l
$36,58 l q________lz14q_9,089 $Q9,270)
The following table presents the fairvalues and locations ofdedvative instruments rccorded on the Balance Sheets as ofDecember 3 1,2020 (in thousands):
Fair Value
Drivative &d Balance Sbeet Lootion
Fo.etgn mcy *"h"rg" d"d m
Derivativc iDstrument assts curent
lDterest nte lmp derlvatives
Derivative instrument liabilities curent
Lotrg-tem ponion of derivative liabilities
En€rgy commodity derivatives
Derivative instrument asets curent
Long-tem portion of derivative assets
Derivative instrum@t liabilitics curent
Long-tem portion of derivative liabilities
Total detivative instumetrts recorded on the
balmce sh€et
Gros Cros
Liability
Collaeral
Neting
Net Ast
(Liebility)
on Balece
She€t
$30 $$30
952
9203
1,7 55
t,03'7
t;125
(19,575
(32,1 90
8,050
48',1
129
(l 1,52s
(31,238
(8,306
(l,ls9
04,007
(8,043
897
596
QAEs
(6,1 89
$ 24,702 $ (83180 )3 8,666 $ (49,9t2
Expovte to Deilands lor Collaterul
calls ed tates steps to mitigate epital requircments.
The followiug table prcsDts Avista Corp.'s collatenl outstanding related to its dedvative iDstrumeots as ofDecember 3 I (in thoustrds):
2021 2020
EBrEcl comodity dertvrltv.t
Csh collat@l posted
IrttcB of drdit outstarding
Balance sheet oft€tting (cash collatenl againstuet dedvative positions)
Ituerst rat! mp deriY!{ve3
Cash collatml posted (ofset by net derivstive positioos)
Liabiliti$ with crcditdsk-rlatcd contingmt features
Additional ollatenl to post
Lltility plut in wice
Accumulated depEiation
Aset Etircmmt obligation at begiuilg ofy€tr
Liabilities iocumd
Liabiliticg settlcd
Accrelion expeuse
Aset Etircmmt obligatiou st 6!d ofyear
$30,567
34p00
9,089
$4953
23500
616
8,050
Therc weE Do letteE ofcredit outstandirg related to inteEst Bte ryap dedvatives as ofDecember 3 l, 202 I md Deccmber 3 1,2020.
imediate ud ongoing ollatenliation oD derivative iDstumeots iD net Iiability positions.
Avista Cory. could be E4uircd to post m of Decmber3l (ia thouruds):
202t 2070
$2s274
2s274
$50,E13
42,763
NOTE 6. JOINTLYOWNED ELECIRIC FACILTTIES
The Company hc a l5 percent omcnhip interst in Units 3 &4 ofthe Colstrip geneBting station, a coal-frd plmt located in southeastem Montua, atd prvides fnancing for its omenhip
interest in the prcject. PuNut to the omeBhip md openting agrcemerts among the co{meE, the Company's shre of rclated fuel costs as well as opmting expenses forplet in senice m
accumulated moftiatiou) werc as follom as of December3l (dollffi in thousnds):
oo2220)QE42E2)
See Note 7 for furthq di$u$ion ofAROs.
While the obligations md liabilities with Espect to Colskip @ to be shed mong the co{men on aprc€tabsis, my ofthe envirctrmental liabilities e joirt and sevenl uodertbe law, rc
thst if my co{merfailed to pay its she of sch tiability, the otherco4meE (ormy one ofthem) could be Equired to pay the defaulting co{meis shm (orthe entiE liability).
NOTE 7. ASSET RETIREMEIYT OBLIGATIONS
The Corpany has recorded liabilities forfuturc AROS to:
. Estorc coal ash contaitrment pords md coal holding arcas at ColsEip,
. cap a lildfill at th€ Kettle Falls Plant, and
. Emove plut md EstoE tbe lud at the Coyote Spdtrgs 2 site at tbe temiDatiotr of the lod leaE.
Due to e inability to esti@te a mge of sttlemmt dates, th€ Company cadDot esti@te s liability forthe:
o rcmoyal od disposal ofcertain tnnsision ed distibutiotr 6sets, md
o abudomenl md deomissiouing of certain hydrcelectric genentiotr md natunl gm stonge facilities-
In 20l5,tbe EPAis$ed a final role rcgarding CCRs. Colstrip prduces this byprduct. The CCR rle has been ths sbject ofoogoing litigatiot. In August 2018, the D.C. Ciruit strck dom
prcvisioos ofthe rle. The rle includes lcchnical rquirmeots forCCR lmdflls ud surface impoundmeots. The Colstip oues developed a multi-yeicoDpliece plsn to addrss the CCR
requircments ud existiDg stat€ obligations,
The actual Nset Etiremetrt costs relatod to the CCR rul€ Equirements may vary substdtially Aom the estimates used to rcord the ARO due to the uncertaioty and evolving natuE ofthe
covercqtaiD impoudmetrts. The Compmy updatcs its €stimtes as new infom8tion becomes available, The Compmy expects to *ek recover of my incrard costs rlated to complyiDg with
the CCR rule thrcugh the Btemaldng prccess.
pmvide finmcial msmce,primily in tbe fom of swty bonds, to secuE each omels prc-ata shre ofvilious mticipated closurc md rcmediation ofthe ah ponds md coal holding rc6. The
mouut of finucial asmce requircd ofeacb omcrmy,like the ARO, vary sbstmtially due to the uncertaitrty md evolviog Daturc of anticipated closuE ed cmediation rtivities, and as
tho$ activities rc coEpleted overtime.
The following table documeots the chmges in the Conpmy's aswt retircmcot obligstion dudng lhe yem ended Dccember3t (dollffi in thousnds):
202t 2020s 3etor8 { 39t9n
2021 2020
$ t?,t% s ,0338
(23 l 5)
(1,645)
816
825
oJ4l)
664
$1',t,142 $t7,194
NOTE 8. PENSION PLANS AND OTIIER POSTRETIREMENT BENEFIT PLANS
Avists Cotp.
hired on or afts Jmuary 1,2014 participate in a defiDed contribution 401ft) plm in lieu of a defned bcneft pensiou plu. Union employees hird on or afer Jmuary l, 2014 r still coveEd
undqthe defio€d beDeft peosion plan. The Compilyb futrdiug policy is to contribute at least the minimu mouDts that e Equired to be funded underthe Employee Retiremeot locome
S€curity Act,but uot moE the the milimum amounts that re cureDtly deductible forincome tax purposes, The Compmy contributed $42,0 million in cash to the pension plan in 202 t, md
$22.0 million in 2020. The Company expects to contribut€ $42.0 mitlion in cash to the pmsion plm in 2022.
The Compmy also has a SERPthat prcvides additional pension benefils to certain exccutiye omceE md cefain key employees ofthe Compaoy, The SERP is iutended to pryide benefts to
individuals whop benefits udq the defined bencfit pension plo r rduced due to the applicatiot ofSection 4l 5 ofthe lntemal Revenue Code of I 986 ed the defeml ofsalar urder defemd
compenstioD plans. The liability and expense forthisplu rc included u pension benefirs in th€ tables included in this Note.
The Company expects that beoefit paymmts underthe persion plu ud the SERPwill total (dollm in thouwds):
ToEl 2027 -
203t
Bxp@ted baeft paytMts $ 228,58s
The expected lotrg-te@ Bte ofEtum on plan Nets is bed on past perfomce and €conomic forccasts forthe types of investmmts held by the plan.In slecting a disount Bt€, the CompaDy
consideFyield Btes forhighly nted corponte bond ponfolios with maturities similtrto that ofthe expected tem ofpension benefits.
The Compaay prcvides certair h€alth carc aod life insumoce bmefits for etigible rctircd employees that were hircd pdorto Januar l, 2014. The Compuy accres the estirted cost of
2022 2023 2024
s 43282 S 43218 I 43,675
2025
s 44X9
2026ffi"8t0
postsEtircmmt baefit obligstioDs duiog Oe yem thst eEploy@s prvide srices. Thc liability ed cxpens of tbis plu r included u othq postrtirmat ben€fts. Non{dot emptoyees hired
on or aftd Jmuaqr I, 2014, will have rccs to tbe rctipe medical plm upon rctircmt; howve! Avists Corp. will uo longer pmvidc a mutributio! towrd their mdical pEmiun
The Corymy has a Health Re imbunmeot Amgment (HRA) to prcvidc employes with tu{dvutaged fuudr to pay for allowble rcdical expm*s upou retircment. The mourt e@ed by the
employce is fixed on the rctiEmeut datc bsed on the mployec's y€aN of Eilice ud thc mding mlary. The liability md expmse ofthe HRAffi itrcluded as oth€rpostretiEment beDefits.
The Corryuy prvides death bcneftsto beocfciEics ofexecutive ofcm v/ho die during thcirtm ofofcc oraferrtirment. Underthe plm, m executive ofceds dssignated bfefciary will
Eceive a pa)mmt equal to twicc the exeutive offceis mual be slary st the time of d*th (or if death occN after rctiment, I paymat equal to twice the executive ofrceds total mual
pension belef t). Thc liability md expms for this plm re included I othq postretimilt bcn€fts.
The CoE{,ey exp@ts that bcncfit paym@ts uuds other postretiremetrt benefit plms will tot8l (dollffi in thoumds):
2022 2023 2024 2025 2026$ dB-5d- a xt4o- W 3 ?,4;- S-7Fo--
Tobl
2027-
2031
$ 39,646Expeotod bmctt pa)lmts
The Compuy expects to coDtibulc $7.2 millioo to oth6postretiBmctrt benetrt plus in 2022, rcprcsnting expst€d baeft payrDts to bc paid duiDg the yei excluding the Medice Pan D
zubsidy. Thc Coopmy uss a Decmbq 3 I BcasEmmt date for its pmsion md otber postrEtiEment betrefit plus.
Decmber 3l, 2021 md 2020(dollm in thoumds):
Pdsion Bacfrts
Otha Pos-dirmdt Ba€fB
202t 2020 2021 ?o20
C'hrrgG ln bocit obltgrdou
Benefit obligatioD as ofbeginniag ofyear
SfliGoct
IoteEst cost
ActuuialGainflos
Bmefits paid
Bacfit obligstiotr as ofad ofym
Chrnge ln phn rwts:
Fair valuc ofplm uetr s ofbogiming of ytr
Actusl Etum on plu asts
Eqrloyr ontributious
Bmeftspaid
Faitvaluc ofplm rets s ofad ofyu
Futrded status
Anou6 rmgdrcd tr lhe Bdrnce Shebs
Ctlmtliabilities
Non{llmt liabilitis
Netmomtmgnized
Acrumlatcd pcosionbmcfit obligation
Accumulat€d postretircment beDeft obligation:
ForntiE6
For tully eligible employees
Forothaparticipmts
Imludcd h rccmuhM otter comprehcDdve los orcome) (ma of trt)3
IrsmgniTrd prior sdicc cost (srcdit)
Urco8nired n6t actudial loss
Total
Less Egulatory ast
Aoomulatcd oths compnhensivc los br mfirndcd bmefit obligation ftr pmaions ud othapostretimt bcneft plug
799M2 $161233
750p63 $52,t73
6t5,,493
50,r67
(48,708)
10258 $12919 S 78r $1j459
Olh6 Pos-
s 826,915
25306
26,160
038e7)(65342\
742,382
22392
27,E53
74,688
(40,400)
!_____-!2q4r_
642,063
96J91
22,000
(38,630)s 722p24
s 161233
4,114
5,139
2,E0t
(5,6e6)I 167,598
t59,296
?,902
6,M2
(2JEe)
(5,418)
s
$722924
s0370
42poo
(63,431)
s 52,173 $
7,37t
,r4353
7,320
$ (109,060)
$ (669)
00t391)$ (l0ep60)
i
(4E,079)
0,951)
004,E91)
(1,e43)
002848)$ 004,8e1)$ 710,023
r-------rBa-
$ (108,054)
s (684)
007170)3 O0E,054)
$
$
(46,t28)g-----ry2.
$
3 1,699 $
94,109
t9o2
ll9,3l8
7E,347 $
32,144 $
57,107 t
(2,74t) $
48,8',12
75,876
32,09',1
s3260
(3J70)
53,737
$
$
$
$
95,t0t
(8s,550)
rzt22O
o 08,30 l)46,131
(45,350)
P.nd^n h.fir.
2021 2020
rcdrcpot BcpafG2021 2020
W€{ghtrGlvcmge rsunpdou u of Dccenber 31:
Disount nte forbmefit obligationDisutnto brm[d *prc
Expected lorg{m retum on plan u*ts
Ratc ofcorymtion inre
Medical cost E@d prcage 65 - initial
McdiBl cost tad pmgc 65 - ultimate
Ultimte mcdical cost trcld y€ilprc{ge 65
Mcdical co$tadpoct{8c 65 -initial
Medical cost trend post{gc 65 - ultimte
Lrlti@tc medical ost t!trd yu post{gc 65
Coml[n rb of netlErloallc bemit cort:
S€nic€ cost (a)
ht@st @rt
Expccted rctum on plm ssts
Amortiztioo of pdor sqvic€ cost (mdii)
Net loss mognitioD
l.Iet pcriodic bmeft 6st
Equitywiti6
Debt scuitica
3.39%
325Yo
5.40o/o
4.560/o
325%
3.E5%
5.500/0
4:t4%
3.40%
327%
4.600/o
6.000/0
5.00%
2026
6.00%
5.000/0
2026
3.2't%
3.890h
5-30o/o
6.250/.
5-0002
2026
625%
5.00%
2026
Othd Pos-dimdt Bcnefia
2021 2020
$ 22,392
27,853
(34,886)
257
2021 2020
2s306
26,r60
(39p8E)
257
4,114
5,139
(2300)
(ezrl
3902
6942
Q)77)
(es8)6,645 6,7173 rrpso W
or e op@ting expens. Apprcximtely 40 percent of all hbor ud benefits is capitalized to utility prcperty ud 60 percent is expenrcd to utility othq openting expmss.
Plan Aielt
Thc Finmce Comittee of the Compuy's Board of DiEctoE apprves invcstmett policieq objectives ud str8tegies that sek m appmpriate Etum for the pensiou plan ud other postEtiEmeot
boeft plms ud rcviem md apprcves ch8trges to the investmelt md fuDding policies.
The Compmy hm contBcted with investment cousltmts wbo m respotsible for moDitoring the individusl invcstmeDt !rage8. The investnent mageB' perfomoe and rlated individual
fund perfumce is periodically reviewed by u intemal buefits comittec md by the Finmce Comitts to monitor compliauce with investment policy objectiv$ ud strategies.
Pmsion pli ets m iDvestcd in mutual fo&, tntsts ud pattneBhips thst hold u*ctablc debt md equity scudties, ral estatc, md abslute rtum. h wkiug to obtain a Etm that aligns with
thc funded status of thc pcnsion plm, the ilvcstmmt con$ltant rccomeDds allocation pmentsges by ast class. Thes EcommdatioDs m Evicwd by thc iqtemal benefits comitte€,
which tha pcommds their sdoptiot by thc Finuce Comittee. Ths Finmce Comittec hs establish€d tfget investment allocation perentages by asset clmcs ud alm itvestment Enges for
table below:
202t 2020
55%
40%490/o
Rcsl cststc
Abslutc Etum
The targ€t aset allocation pwmtages werc modifed to bcttralign tbe drct allocations with the funded status ofthe pension plm.
rc not Hdily available or for vhich urtct pdces do Dot rprsot the value at the tir of pricing, the itvest€ot magq estimtes fir valuc bmd upoo othu iaputs (itcluditg valuations of
sruiti€s that e @rymble in coupoD, ntiDg, mturity ild industry).
Pmsion plu md othtr postretircm€nt plm assts vhose fair values m meawd usiag Det asst value (NAU e excluded ftom the fair value hiemhy ud re included as rcconciling item in the
tables b€low.
investmtr in closly held investmats md partncEhip irtmsts have rcdmption limitatioDs that mge ftom bi{outhly to smi.mually following Edemption totice rquimmts of 60 to 90
d8ys. Otrc investmt in a pathmhip hil a lock-up for rcderytion cureltly expiring in 2022 md is subjet to extension.
Thc following table dislo*s by level within the frirvalue hiffihy (se Notc 15 for a dewription of the fair value hierehy) of the pmsion plu's 8sts memred ud Eported 4 ofDecemba 31,
202 I at fair value (dollas in thouwds):
LEvd I lscl2 Ldel3 TotslCrshcquiv&lcntsJ$62593$6259
Fixed inmme scuitis:
U.S.govmtimcs
CorpoEte ises
IDtGmstiotral isscs
Muicipal isues
Muturl firnds:
U.S. equity sruities
Iltmstioml cquity witica
PhD r!s! mcaffed rt NAV (not sbjGc.t to hlenrchy
dlslor[re)
Comn/collcotive trusts:
Real estatc
Partocahip/clorcly held invcstnmts
Abslutc rctum (l)
ItrtE8tioDal equity mrities
Red estate
Total
31,040
s0127
349,425 S 3lr$93
The followiog table dircloses by level within thc birvalue hiemhy (sec Not€ 15 for a de*riptiou ofth€ fair value hi€rhy) ofthe pension plu'8 asts mawd ud rported u ofDetember 31,
2020 at frirvalue (dollrc in thouwds):
L.vcl I ldcl2 Lrycl3 Toul
Cash cquivalmts
Fixed inome scuritics:U.S.govemtirses
Corpontc ises
Intmational im6
Mmicipalise
Mutual firnds:
U.S. cquity suities
Intmational quity secudtics
Abslute Etum (l)
PIr[ rmt EcrmedrtNAV(notrublcctb hl.r.rchy
dhlorurr)
Cotmoo./collective lnrsts:
Rcil cltaE
Partnmhip/clo*ly held itrvcstmeots:
Absluto Etum (l)
htm&tional equity securitics
RaI cstatc
Total
s 3J09 S 3J09
29532
254326 $356221
iuveslnen$, (c) long/short equity md fixed income and (d) market neutnl stntegi€s.
prices m not mdily avsilable, the investmmt @nsger will deteminc fair valus bsed upon other inputs (including valuatioos of suities that e coupmble in coupon, Eting, @hrrity md
industry). Thc target Nt allocatio! rc 60 percent equity suiti€s md 40 psmt debt scurities io both 2021 md 2020.
Thc fiirvalue of otherpostEtircment plu sets re detmined s ofDecember3l ,2021 Nd2020.
The following table discloses by level within the firvalue hierhy (see Note l5 fora dcsription of thc fairvalue hienrhy) of othqpostretirmentplu 6sets measurd md rpofed as of
December 3 I , 202 I at fair value (dollm iD thoustrds):
Irvcl I laclz. kvel:l Toal
Baleced indc mutul nDd (l)59,545 S s 59J4s
The following table discloses by level within the fair value hienrcby (see Note I 5 for a dewriptioa of the fair value himhy) of other postetircment plm assts meNrcd ud rpoded a of
Dcccmber 3 l, 2020 al ftirvalue (dotlm in thouends):
Lcvcl I Ldcl2 Lcvel3 Totrl
Baleccd indcx mtusl fuld O)
So/c
0o/o
70h
9o/o
l9J r0
233t96
34270
r 8558
19,3 l0
233A96
34270
l 8,558
236,5s2
tt2,873
236,552
|2,t7t
7,8t5s 750863
363
$
$
10890
279,857
39$34
2243t
10990
279,857
39,634
2243r
t4631s
96311
I 1,640
47,188
26,160
7997s 722,024
t46375
96311
11,640
$
$s
52,173 3 3 52,173
(l)Thc balaoced index fund for202l md 2020 is a single mutual fund that includes a perentage ofU.S. equity ed fxed income wuities md lltemational equity ud fxed income surities.
101(h) Plou ond Exccrtivc Dclml Plan
on a pre-tax basis up to the Mimum moutrt pemitted by law. The Compmy mtches a portion of the slary defemd by eacb participet according to the shcdulc in tbc Espective plm.
Eryloyo mtchirg contributions wrc as follom forthe yem ended Decembq 3 t (dollas in thoumds):
Erytoyd4ol(k)@tchiagcontsibutiom t--4-fGri-
-4-W
dath, up to 75 percent of thcir base salary ud/or up to t 00 percent of their incentive payrcuts. Defered conpenution funds rc hcld by the Compey in a Rabbi Ttust.
Therc wrc de&rcd compenstion 8sts md comsponding defercd compenstion liabilities otr the Balmcs Shets of the following uouts as of December 3 I (dollm in thouwds):
s 3
Dcfrred corymstio! .rcts ed liabilitics
x02t 2020
, ,r- , t,*
NOTE 9. ACCOI'NTING FOR INCOME TA)(ES
The mliztion ofdcfmd iocome tu ssts is depmdent upon the sbility to genmte taxable income in ftuE pcriods. The CoEpmy evaluated available widmce supponiBg the Ealizatiot of its
deftred income ts dsets md detmined it is more likely thu not that defmd income tq rets will be rcalized.
As ofDecmber 31, 2021, the Corymy had Sl7.l million ofstate tax cEdit carrfomads. Oftbe total mount, the Compuy believes tbat it is mor likely thm not that it will onty be able to
Dillion a u Nt s of Decmber 31, 2021. State tax crcdits expirc from 2022 to 2035.
Slatre olltkml Racnu Scrvtcc (IRS) and &stc ExarinstioB
The Coryuy md its eligible subsidiuies file conolidated fed@l income tq retums. All tax ym afrer 2017 e opm form IRS tu sxmination.
or a stmd{looe bsis.
Thc Idaho State Tu Comision is cwntly Eviewing tax yem 2014 thrcugb 2017. All tax y€ffi after 2017 are open br exminatiotr iu ldaho, OrEgon, MoDtaDa md Alaska.
The Compmy betieves that ay opeD tax yem for fedeal or state ilcoBs taxes will Dot Eslt in adjustmmts that would be significmt to the finecial statments.
NOTE 10. ENERGYPURCEASE CONTRAC'TS
Avista Cory. hs contEcts fortbe purchas of fuel for theml gmeBtiou, natml gas for rsle md vrious agEements for the purhas or Exchaugc of elcctric mergy with other eotities. The
rcmining tm ofthe contncts mDge fiom oDe month to twmty-five yffi.
Total expmws forpower purhued, natEl gas purhred, fel for geDeDtion ud other fel costs, which ar included in utility Esoure costs in the Statcmcnts oflncom€, wer s follow for th€
yem @ded Decmber3l (dollm in thousands):
2021 2020
tJtility powrrcmwes $ 431,199 $ 324297
The following table details Avista Corp.'s futuE cottractal comihmts for powrmures (includiug tBnmi8sion contEcts) md natnl gs rsoures (including tmsportation contracts)(dollm io thouruds):
Powrrcmtm
NatuBl gas Esurccs
Total
2026184130 s 1,888,038 $2,852442
Thes mergy purchas contBcts w cDtmd irto s part of Avisa Cory.'s obligation to sre its rtail electric md natml gs custom6' energy Equirmeuts, itcluding cottEcts enteEd iuto for
re$urce optimiation. As a rcnlt, therc costs m moveEd eithq thrcugh brc rctail Etes or adustmats to Etail Btes s pafi of thc powr md Datunl gu cost defcml ud recovery mecbuisrc.
The abovc ftuE sntBctual comitmetts for pow r$ures include fxed contBctal mouts rl8ted to the Compmy's coDtmcts with cenah Public Utility Dstricts (PuD) to purhse portions
whetherornot thc facilities e opmting. The cost ofpowrobtained underthe coBtBcts, iDcluding paymmts mde wten a fcility is not opmting, is included in utility rsme costs in the
pmjects. Thc miuiBum mounts pay&ble mder thew coDtracts rc based iu part on the prcpodionate she of the d€bt swice Equircments of the PuDs Evetrue bonds for x/hich the Corymy is
indirctly responsible. The Compmy's total futur debt swice obligatioa awciated with the rvenue bonds outstanding at Decembf3l,2021 (priocipal id int€Est) % $278-3 milliot.
as$ciatcd with tbes agEemeDts m rf@ted s other openting expenss in the StstmeDB of IncoEe. The following table details ftur coBtnctal comitnents under ther agrements (dollm
in thousds):
2022 2O2l 2021 2025 2026 Thaeftcr Tobl
cortmtual obligstion3 $ 28,9D 5 ,r,6S-0- 5- 30,4?t 5 3trt? S 3Lw S ztzw $ 365119
NOTE II.NOIESPAYABLE
tmsfeEble fEt mofgage bonds ofthe Company issucd to the agent baDt that ruld only become due and payable in the event, and then only to the extent, that the Compaoy defaults on its
obligations utrdqthe comitted line of credit.
The comitt€d lin€ ofcrcdit agBeEent contaiDs customar covenmts md defult prvisioos. Tbe crdit agrement h8s a covenant which does not pemit the ntio of "total debt' to 'total
capitalization" ofAvista Corp. to be grcater thm 65 percent at any time. As ofDecmber 3 1,2021, the CompaDy ws in complisnce with this coveDaut.
Balmces outstmding and interest atcs ofbomwings (excludiug letteE ofcredit) underthe Compmy's revolvitrg comitt€d lines ofcrcdit werc as follow as ofDecembcr3l (dollf in
thousnds):
2021 20205--fEa,ooo $ to4ooo
2022 2023 2024f- r*,os, I----r8?r5, 5 ,00,6138722E 66508 42,58rt 215280 3 254p60 $ 241274
2025
3 193,t77
Thtrafls Tobl
36123 32,094 382,981 647,815
$ 230300 | 216324 $ 2271,019 $ 3500257
Balurc outstanding at end ofpsiod
Lettm ofcredit outstmdiog at ad ofperiod
Avmge intmst nte st ctrd ofpfiiod
In April 2020, the Compuy entercd into a CEdit AgrccEedt
agreement in Apdl 2020 md rcpaid the outstaading balance
$34,000
t.lro/o
$27,6t8
l22o/o
As of December3l,202l ud 2020, the borcwitrgs outstediog underAvista Corp.'s comitted litre of credit werc classificd N short-tem bomwings on the Balilce Sheets,
NOTE 12. CNEDIT AGREEMENT
with vrious firmcial irstitutions, in the mount of $100 million. The Compuy bomred the entirc $100 million available underthis
in April 2021.
NOTE 13.BONDS
The following details boDds outstsnding u of December3l (dollm in thouwds):
Mstuity TDffi
RTE
2022
2023
202E
2032
2034
2035
2037
2040
204t
2444
FiFt Mortgsgc Bonds
Secrcd Medium-TemNotts
Secwd Medium-Tem Notes
Sccwd Pollution ConEol Bonds (l)
Secured Pollution Coatrol Bonds (l)
Filst Mortgagc Botrds
FiEt Mortgagc Bonds
Fint Mofigagc Bonds
Firct Mortgage BoBds
FiBt Mortgag€ Bonds
5.t3%
7.18o/o-7.54o/o
6.37%
0)
0)
6.25o/o
5.70%
5.55%
4.45Yo
4.llo/a
202t
250,000
13J00
25,000
65,700
17,000
150,000
t50,000
35,000
85,000
60,000
2020
250,000
13,500
25,000
66,700
17,000
150,000
150,000
35,000
8s,000
60,000
2045
2047
2047
2048
2049
2050
205t
2051
4.370/o
4.23%
3.9r%
4.35%
3.43%
3.07%
3.54%
2.900/0
100,000
E0,000
90,000
375,000
180,000
165,000
r 75,000
140,000
100,000
80,000
90,000
375,000
180,000
r65,000
175,000
FiGt Mofgage Bonds
Fist Mortgagc Bondr
Fint Mortgage Bonds
Firt Mortgagc Bonds
Fint Mortgage Bonds
First Mortgagc Bonds
FiEt Mofigage Bonds
FiBt Mortgsge Bonds (2)
Tolal Avista Cory. secured loDg-tmbonds
Securcd Pollution Connol Bonds held by Avista
CorpoEtion (l)
2,t57200
(83,700)
2,017 200
(83,700)
Total long-tem bonds $2,071,500 $1833,s00
rcspectively, which had beetr beld by Avista Co+. sitrce 2008 ud 2009, respectively, werc refunded by new viliable Bte botrd issues (Sqics 20t 0Aand Sqies 201 0B). The ncwbondsww not of@d to the public md werc pNhascd by Avista Corp. due to Dattet conditions. Tbe Conpmy expects that at a laterdate, subject to uttet conditioas, there bonds my be
rcmtteted to unaffiliated investoE. So long as Avista Corp. is thc holderofthes bonds, the bonds will not be Eflected s aD asst or a liability oo Avista Corp.'s Baluce Sheets.
(2In S€ptembr202l, the Compuy isued md sold $70.0 milliou of 2.90 percat fist mortgage bonds due in 2051 pmumt to a boDd purchue agreement with iDstitutioual iovestoE in the
private placement mrket. h Decembs2o2l,the Compmy iswed md sold the remaining $70.0 million ofboudspuNaDt to the sme agEemeot.Thetotal Detprcceeds AoBthe sle of
the boDds w@ usd to rcpay a portion ofthe outstading baluce underAvista Corp.'s $400.0 million comitted linc ofcEdit. h conncctiotr with the pdcing ofthe firt mortgage bolds
io September 2021, the Compary cch settled fou iqterest Bte swp dedyatives (notional aggEgate mourt of $45.0 million) ud paid a net amout of $ 172 mittior. See Note 7 for a
discussion of interest Bte Mp dqivatives.
Th€ fouowing table details futw long-tem debt maturities including long-tem dcbt to affiliatcd trusts (see Note t4) (dotlm in thouwds):
2022 2023 2024 2025 Thtrsftd Tobl
Debt mturiti€s $ 250,000 $ r3,s00 $
secured medium-tem notes), Avista Cory.'s may each issue additiotral fint motgage boods undertheir specific mofigage in an aggregate principal amount equal to the sum ot
o 66-213 percent oftha cost or fair value (*{richever is lower) ofpmperty additions ofthat entity which have not previously been mde the basis ofany application under that
eDtity's Mortgage, or
. u equal pdncipal amount ofretiEd fint mortgage bonds ofthat entity which have not previously been mde the basis ofany application undtrthat entity's Moilgage, or
. depositofcash.
'net emingsn (u defted in the Mortgsge) for aay pedod of l2 conpetive calend{montbs out ofthe pmeding 18 calendimonths that weE at lest twice the uoual ioterst Equirments on all
ofE percent.
NOTE 14. ADVANCES FROM ASSOCIAIED COMPANIES
lpw distribution nte
High distributiotr nte
Distributiotr ntc Et tbe end ofthc ycu
Irtrg-tm d€bt (Irvel 2)
Long-tm debt (Level 3)
Lolg-dem debt to 8frli8ted trusts
(Levcl 3)
20200.99% r.roo/o
t.t0yo
t.osv"
2.79yo
t.tov"
2020C5rryiDg E.d-"t"d
$1,E10,000 $ 2,073J00
tr, an affiliated business trust
md rcset quaderly.
Fair \,htue
$1,tEg,824
l,l 25,6 I 8
Csrrying Esimercd\Aluc Fah t6luc$ 963100 $ 1,157,65r
In 1997, the Company ismed Floating Rate Junior Subordinated Defemble Itrtmst Debentures, Series B, with a principal amount of $51.5 million to Avista Capital
fomed by the Compaoy. Avista Capital II isrued S50.0 million of Prefered Trust Securities with a floating distribution Bte of LIBOR plus 0.875 pwent, calculated
The distribution ntes paid rcrc as follow duritrg the yearc eDded Decmber 3l:
Concumt with the issumcs ofthe PEferd Trst Securities, Avista Capital t isued $1.5 millioD of Comon Trst Secudties to the Company. These Prferd Trst Securities ry be rdeemed at
the option ofAvista Capital II at ey timc ad mturc oa June 1,2037. In December 2000, the Compatry purchased $ 10.0 million of thew Prefered Trust Securities.
The Compuy oms 100 percent ofAvista Capital tr atd has rlely md unconditionally gumteed the payment of distdbutions on, and rdemptioo price md liquidatiot mount fo4 the PEferd
Trust Securities will b€ mdatodly rcdeemed.
NOTE 15.T'AIRVALIJE
advances fiom associated compeies re rcpofied at carrying value on the Balance Sheets.
(Level I measurcments) ud the low€st pdority to fait values derived fiom unobsewable inputs (Level 3 measuremeDts).
The thrcc levels ofthe hirvalue hiemrchy are defioed as follows:
ed volumc to prcvide pricing infomation on an ongoiog basis.
Substantially all ofthes asmptions aE obsrvable iD the ma*etplace thrcughout the full tem of the iDstrmett, can be dedved tom obrrable data orr sppoied by obwnable levels at
which tmsctions aE executed in the marketplace.
Level 3 - Pricing iaputs include signifcant itputs that e geaenlly unobwwable tom objective souEes. Thes ioputs my be used with iotemally developed methodologies that Bsult i!
milagement's best estimte of fairvalue.
ud letteB of credit), but als the imp@t ofAvista Corp.'s norperfomnce risk on its Iiabilities.
(dollm in thoumds):
2071
rriluc
963,500
1,970,000l,l 10,000
51,547
t,2s8,674
43299 5t,547 43,E l5
as Level 2 bccause bmkes must geneate quotes and mk€ estimtes using compaBble debt with simitsrrisk md tem iftherc is no trading activily near a period end. Level 3 long-tem debt
brckm usiog wondary ma*et quotes for debt witb siEild risk md tem to genent€ quotes for Avista Corp. bonds-
table di*loses by level within the fair value hi€mhy the Company's assets ed liabilities measurcd ud rcpofted on the Balance Sheets s ofDecsmber 31, 2021 at fair value on a
(dollm in thouwds):
CouEDety
ed Csd
Collahl...4
The following
rccuniag buis
Ihcembcr3l,202I
Aeb:
Energy comdity dqivstives
Lwel 3 magy comodity dedvatives:
Natunl gu cxchmgc sgE@etrts
Itrtrest mte Mp derivatives
Defered oDpastion asts:
Mutual FuDds:
Fixed income muitics
Equity wcurities
Total
Lhbllld$:
Energy comodity dqivativeg
Lwel 3 mergy comodity daivatives:
Natunl gu achmgc agmmt
Foreign curency cxchmge duivatives
IDGrcst nte swsp dsivatives
Total
The following
rccuuing basis
Dsemb€r31,2020
Aseb:
Ene4y coDmdity dfiivatives
Lcvel 3 mergy comodity daivatives:
Natrral gc exchugc agmt
Foreign curcncy exchuge derivatives
htmst nte sag dqiv8tives
Defered cotrpastion Nts:
Mutual Funds:
Fixed income *orities
Equity rccuities
Total
LhHlld€r:
Eaagy comodity dqivatives
kvel 3 aergy mmdity dqivativ€s:
Natunl gu exchmge agrcemmt
Inter6t Ete smp daiv8tivca
Total
3
1,809
7,594
!-:49:-
$
Lq.l2
$ 34,1r9
23t9
$ 41J33
t9
2s274g 67,026
Lwcl 3 i@ELU-
$ (31rll)
Tobl
s 2908
I,149
t,E09
75943 13,460
$ 1,433
7 J7t
l9
24,tO4
Totrl
s 1,,493
30
2i7r
622t
!-J!4-
$ 262
8;41 0
42J63
$ 51J35
$
$
7914
$ 79r4
Lwel3
75
s75
$
8y'85
$ &4-6-
043)
0,170)
i (32,524\
$ (40,300)
043)
0,170)ryIg]:l-
Nditrs ( I )
s (22,152)
(7s)
(e52)
I @,t?D
$ (22,76E)
(75)
(9,002)$ (31,845)
t43
$ 1433 36;438
$$ 33327
table disloss by level within the fairvalue hiemhy the Compuy's rets ad liabilities memrcd md rcported on thc Balmce Sheets as ofDecember3l,2020 at fiirvalue on a
(dollm in tboumds):
ComErpdy
md C{$
Collahl
Level I
$
LNcl2
$ 23545
2,47 |
6221
$ 8,699 S 24,627
$ 23,030
$
30
952
stJ6s
$ 74,795
nets dqivativc ssts md derivative liabilitics agaiost oy payables md rcceivables for csh collatenl held orplaced with thcs sue couteryaiies.
Sheets is due to oetting amgements with certain couBterparties. Se€ Notc 4 foradditiotral disussion of derivative netting.
contract, the dqivative asst orliability is includ€d in Level 2.
u apprcpriate dircount nte. The disoutrt nte is calculated by thid palty bmk€B according to the t€m of the mp daivatives md evaluated by tbe Compay for mnableness, with
consideBtion givm to the pot€ntial non?erfomnce risk by tbc Compuy. FutuE csh flom of the inteEst nte Mp derivatives rc equal to the fixcd int@st Bte itr the Mp comped to the
floating Da*et iDtercst Bte multiplied by the notiotral moutrt foreach period.
md the md(et price by the Dotional mount ofthc derivative. Fomd foreign curcDcy Eartet cures r pmvided by third party brken. The Compuy's mdit spr&d is factoEd into the locked-
in price ofthe foreigtr erchmg€ cotrtEcts.
Iael 3 Fair Valu
Forthe natunl 96 comodity exchmge agrceEent, the Company uses the sme Level 2 brckered quotes described above; howeve! the Company 8lso estimates the purchare md sales volumes
Becaw the brck@d quot€s cuvary significutly fomperiod to period, the unobserable estimtG ofthe timing md volue oftBnsctiots can have s signifc@t iEpact oo the calculatcd fir
highly corelated with market prices md ma*et volatitity.
Fet r,tlue (Net) at
Dcccmbs 31,2021 \Ahation Tcbniquc Upobwsble ltrput
(1,771) Intcmallydaivcd Fomrdprehrcpricos
R.Dgc
Natunl g* cxchmge
rcightedavmgc
cost ofg8
Fomrd ules prices
$2.35 -$4.08/ffiBTU
$2.96 $r'cishtcd Avcngo
$2.38 -$9.50/mmBTU
$4.51 Weighted AveEgc
t 30,000 - 3 10P00 mmBTUs
25,000 -310,000 mmBTUs
hrchw volumes
Sales volumes
The valuation methods, signifi@nt inputs and rcslting frir values desribed above werc developed by the Company's tmagemf,t md rc reviewd on at least a quaderly bdis to ensr thcy
prcvide a rcuonable estimte of fairvalue each reporting pedod.
(dollm in thouwds):
Nasrd G6
Exchugc
Agr@@t
Exchmgc
Agremmt ToEl
Ycrr ended December 31,2021:
Balance ro ofJuuary 1,2021
Total gsins or Qoss) (rcalirecVwalized):
Included in rcgulatory assets (l)
S€ttlemmts
Euding baluce asofDecember3l, 2021 (2)
Yc.r etrded Ireccmber 31,2020:
Balmce u ofJuuary l, 2020
Total gains or Qosss) (rcalized/unrealized):
lncluded in regulatory assts (l)
Settlments
Ending baluce as ofDecember3 1,2020 (2)
(8,410) $
4292
(3,653)
(8,410)
4292
(3,653)
$ (7,71r)
(2976)
(431l )
o,123)$ (8,410)
(7 ,77 t) $
Q976) $
(4,3 l l)
(1,123)
(8,410) $
prcsnted in the table above.
(2)Therc were no purchaws, isuoccs ortraEsfe6 tom othercategorics ofany deivatives instrumetrts during the peiods prcsented itr the table above.
NOTE 16.COMMONSTOCK
The payment ofdividends on comon stock could be limited by:
. certaitr covenats applicable to prefered stock (whcD outstanding) contained in the Company's Rcstated Articles of lncorpoEtion, as amended (curently there r no prferd shrs
outstoditrg),
. certain covenuts applicable to the Company's outstauding lotrg-tm d€bt and comitted liue of crcdit agrcements,
. th€hydmelectdclicensingrequiremertsofsectionl0(d)oftheFPA(seeNotel),aDd
. cedainEquiEmentsundertheOPUCappmvaloftheAERCacquisitionin20l4.TheOPUC'sAERCacquisitionordrrequiresAvistaCorp.tomintainacapitslstructuEofEoless
tha 35 percent comon equity (inclusivc of short-tem debt). This limitation may be revird upon rcquest by the CoDpatry with apprcval fiom the OPUC.
The Company has 10 million authorized shcs ofprefered stock. The Compmy did not have aoy prefered stock outstanding as of December3l,202l and,2020.
Coaaon Sroch Issuances
The Compuy isued cotmor stock in 2021 for total oet prcceeds of $90.0 million. Most of thes isuuces cme thrugh the Company's ules agetcy agrements underwhich the sales agents may
ofermd *ll uew shaEs of comoo stock Aom time to time. The Company hm board md Egulatory authority to issue a luimum of4.3 million shresunderthese agreements, ofwhich 2.1
million rcmain uaissued as ofDecember 3 |,202l.b2021,2,2 million shres wrc issued under these agrcements resulting ia total Det prcceeds of $8E.5 mitlion.
NOTE I 7. COMIIflTMENTS AND CONTINGENCIES
Co|lective Rargeining Agreeilen s
apprcximtely 90 percent ofAvistaCorp.'sbargaining unit employees in Washington md ldaho,were coveEd underatbEe-yeuagEment which expired in March 202l.In Marh 2022,anew
four-year collective bargaining agrcement m reached with the IBEW. The new agrcement is retmactive to Meh 2021 and expires in Mmh 2025. The new agreement's impact on the fnacial
statement! ms consisteDt with l]Bagement's expectations.
Boyds Firc (Etate of Wsshington Depsdment oI Nalurul Resowces \ Ayisls)
Additional lawuits have subsequently been filed by private laldomen seeking prcpelty damages, md holdm of insumce sbrcgation claims seeking rcover of insumlce prceeds paid.
ofthe$ mtteE.
Road lI Fire
172, on July I l,2020. The fr, which ws designated as the'?.oad I I Fir," occurd in the vicinity ofAvista Corp.'s Chelan-Stntfod ll5kv line, rsulting in damage to thre overhead
tmsmission structures. The fir occurd during a high wind evmt and grw to 10,000 acrs befor being contained. The prperty omels totice ofclait states that they r seeking damages of
$5 million. The Company disputes that it is liable for the firc, md will vigorcusly defend itself in aoy legal action that might bc comenced in contrection with tbe eme.
Labor Dty mndttom
General
In September 2020, a severe wiDdstom occured in eastem Washington and northem Idaho. The extrcme weathereyent rcsulted in customaroutages md multiple wildfires in the rgion.
Tbe Compmy has become awre of isstances where, during the couEe of the stom, othevise healthy trces and limbs,located in arere outside its mintenance rightof-my, brke underthe
Efered to as: the Babb Road fire (neuMalden md Pine Ciry Wchiogton); the Chdstensn Road fire (nearAimy Heights, Washington); id the Mile Ma*er49 fr (nearOmfoo, Idaho). These
wildfires covered, in total, apprcximlely 22p00 acEs. Tbe Company curently esti@tes apprximately 230 rsidential, comerial ud otherstrcturs wer impacted. with Espect to th€
Christensen Road Fir and the Mile Ma*er49 Fir, the Company's investigation detemited that the primar cause of the fEs ws extrme high winds. To date, tbe Company has not found any
deremined that the Company's facilities were not iBvolved in the ignition ofthis fre.
The Compmy's iavestigation has found no evidence ofnegligence with respect to uy ofthe frs, and the Compey intends to vigomusly defend ary claim fordamages that may be asserted
against it with respect to thE wildfiEs arising out ofthe extrcme wind cyent.
Babb Road Fire
On May 14, 2021 the Compuy lemed that the W6hiogton Department ofNatunl Rercurces @NR) had completed its investigatioo ed issued a report on the Babb Road Fire. The Babb Road firc
covered apprcximately 15,000 acres aad destrcyed apprcximately 220 structures. There arc no rcports ofpenonal injury or death rcsulting from the fire.
The DNR report concluded, mong otherrhitrgs, that
. the firc w6 igtrited when a bmch of a multi-dominant Pondercsa Pitre tEe was brcken ofby the wind aod fell on an Avista Corp. distdbution line;
. the tree w6 located apprcximtely 30 Get ftom the center of Avista Cory.'s distribution line ud apprcximately 20 feet beyord Avista Corp.'s rigbt{f-way;
o the trce shorcd rcme evidence of insect dmage, damage at the top ofthe tree fiomporcupitres, a small rea of raning wherc a latenl bmch/leader (LBL) had brcketr off in the past,
ud some past sigrs ofGall Rust dircase.
The DNR report concluded as fotlows: "It is my opinion that becausc ofthe unusual configuntion ofthe tre, md its prximity to the powerline, a closerinspection ws mmnted. Anerr
Road Fire."
MinteDece, iuspection or vegetation magomeDt pnctices.
Fivc lawits *eking unspecitred dmges have bm fled in connection with the Babb Road fr. Thes iuclude a oegligence etion fled in the SuperiorCourt of Spokue Coutty, Vyashington oo
defend itrelfin all such legal prcceedings.
Colstrip
Colstip Owners Arbitlation and Litigation
and Talen,md rc opmted pumantto e Ommhip ad Openting Agreement dated May 5, l98l,as mended (O&OAgreemeDt). Avista Corp. is a 15 percent omo in UDits 3 &4. No single
omerows more thm 30 percent of eithtrgeneBtiDg unit.
The Washington CIea Energy Tmsfomatiotr Act (CETA) iryores deadlines by which coal-frd rsoures, such as Colstdp, must be excluded tom the Bte be of Washingto! utilities atd by
which elrctricity ftom uch rsoures my no longerbe deliverd to Washitgton rtail customen- The co{meB of Colstrip have diferiog oeeds for the geteBting capacity of tber uoits.
i! tm, have led to diggrements as to the interpetatioo ofthe O&O Agrement, including, but not limited to, what pereotage voting rquiEDent uuder the O&O Agremert (55 pment vs. 100
percent) is needed to remove one or mor of the Colstip units fom serice orto make a deteminatiot that the prject cm Do longerbc opeBted coDsistett with prdmt utility prlice or the
rcquircmats of govmmental agcucies having juddiction. These disgEments rc the subject ofpeBding litigatioD iD Motrtana FedeBl Dstrict Couft in e{rich the Westem CoOwteN r
plaintift id Northwestem ud Talen f defendants, as well as in the Moutua District forYolloston€ County, in rtich Talet is th€ plaintiff and the Westem CoOEneN ud Nodhwestem aE
defendatrts.
Pmtectiotr Act. These legal prcceediogs roin pending.
The Compmy is not able to prcdict the outcome, nor m amouot orBnge ofpotential impact in the event ofan outcome that is adveEe to the Company's intersts. However, thc Company will
continue to vigorcusly defeud ud pmtect its interests (and those ofits stakeholden) io all legal prcceediogs rclatiog to Colstrip.
Bunet, el al. r. Talq et al,
will vigorusly dcfeDd it$lf in the litigation, but at this time is uDable to prdict the outcome, noran mouDt ormge of poteotial impact in the event of u outcome that is adver to the
Company's intmsts.
Vestmeland Mine Pemits
Trc lawits have beeo comeoced by the Montaoa ErviDmmtal lofomtion Ceote! challengitrg certain pemits relating to tbe opentiotr ofthe Westmorelmd Rosebud Mine, which prvides
Dstrict Coufi forRowbud County iss€d an ordqvacating tbe AM4 pemit but defeEiDg tbe mtrulmflt until April 1,2022.
min€ into what is designated as 'Ara F' oD the gDuDds that it violated the National Envionmental Prtection Act ud the EtdatgeEd Species Act. Ot Febrar I 1,2022, a Magistnte Judge
isued findings and reomotrded that apprcval decision be vacated but that the moulmeur be delayed for 365 days trom the date of a final ordet
ability to meet irs coDtBctual coal supply obligations.
Natiorul Psr* Scmiu (NPS) - Natvral ond Cullural Damage Claim
In Mrch 2017, the Company accessed prcperty mmaged by the Natiotral Park Service (MS) to prcvent tbe iminent failurc ofa powerpole that was sumunded by flood wter in the Spokme
(DOI)Equested that the Compay and the DO, rcnewdiscussions relating to the matrer ln July 2021, the DOJ comuticated that it my wek dmges of apprximtely $2 million io connection
claim to apprcximately $6 millioo.
may be possible. Howevet the Company cannot predict the outcome ofthe rottef,
Rathdnt4ldaho Nalarul Gos Incidcnl
claim arising out ofthe mtter, noran uouot or nDge of a potential loss, if any, in the eveot of such a claim.
Aher Contingencics
liability being iDcured. Such a chmge, should it occu!, could be significmt.
accrue ud charge to curent expense id€Dtified exposres rclated to envirnmental rmediation sites b6ed on estimates of investigatioo, cleaBup ud monitoring costs to be itcurd.
recovcry, thDugh the mtemakiDg prccess, ofall opemting and capitalized costs relatcd to these isses.
lorerClar* Fork fuvu, the Spokane Riverand tbe Coeur d'Alene basin. The Compmy is md will continue to be a participut in thew and my otherclevaDt adjudicaiion pmcesses. The
Company will continue to reek recovery, thrcugh the ntemking prccess, ofall costs rclated to this issue.
NOTE I 8. REGTJLATORY MIIITERS
Poilet Cost D4emls and Recovery Mechanisms
Defered powersupply costs rc recorded as a defered charge orliability oo the Balance Sheets for fitur prdence rview md rcovery or rbate thrugh rtail Etes. The power supply costs
results ftoE changes in:
. short-tm wholesle ma*et prices and sales and purchre volumes,
o the levcl, availability and optimization ofhydrcelectric genention,
. the level and availability of the@l genemtion (including changes iu fuel prices),
. retail loads, md
. sles of surylus tEnmission capacity,
In Washington, the ERM allos Avista Cory. to periodically iocrase ordecrase electric ntes with WUTC apprval to rfect chuges in powerupply costs. The ERM is an accoutiog method
differcnces (over th€ $4.0 million deadband md shring buds) for ftur urharge or rbate to custome$. For 202 l, the Compmy rcognized a pr-tax expense of$7.7 million under the ERM in
as of December 3l,2020. Thcse defered powercostbaluces rcprepnt mounts due to customec. Pu6uatt to WUTC rquiEmnts, should the cumulative defeml balance exceed $30 million in
tbe rebate or srcharge dircction, the Compuy must make a filing with the WUTC to adjust customer Btes to either Etm tbe balilce to customeE or rccover the balu@ fiom customs. As the
cumulative rcbate balmce exceeded $30 million, the Conpmy's 2019 6ling contsined a prcposed mte rcfund. The ERM poceediug m consideEd with the Compmy's 2019 geneBl nte case
prcce€diDg md.Efundms apprcved md isbeing Etumcd to custoseB ovfiatwo-yerpciiod that begm on April l,2020.Avista Cory makes m mnual fliag on, orbeforc,Apdl I ofeacb yeu
to prcvide the opportuity for thc WLJTC staffed otbsr ioteEsted parties to Evicw thc prudeuce of md audit, the ERM defered powr cost tmsctions for tbe prior caleadaryer.
Avista Corp. hs a PCArechmim iu Idaho that allow it to modify electric nt$ otr October I oferch yeu with IPUC apprcval. Uuderthe PCAmechaDim, Avista Corp. defes 90 percent ofthe
difemce betwEen certain actu8l net porcr wpply expenrcs ud the mount included iD base retail ntes for its Idaho customen. The Octob€r I Ete adjustments rccoveror rbate pow costs
defered during the prcceding July-Juoe rwelve-month period. Total net powq supply costs defrd under thc PCAmechanim rr an asset of $ 10.8 million as of December 31, 2021 and $2.5
million u ofDecenbq3l,2020. Deftred powercost 6sts rcpEsent mounts due tom customes ud liabilitiesEprcsent amouts due to customen.
Natwt Cils Cost Dqmls ond Rccovcry Mechanisrc
the ditreErcc betreea actal ud estiuted @tmodity md EaDsportation costs forthe pdor yed. Total net dcGrd natuml gas costs wer u asset of $21.0 million as ofDecember 31, 2021 and
$1.4 million as ofDecembq3l,2020. Asset balmces Eprcsnt mounts due tom customm md liabilities rcpresnt mounts due to customes.
Decorqling ond Eomitgs Shaing Mcchanisrc
Corp.'s electic ud natunl gas Evmues rc adjusted s s to be basd oo the uumbq of customeE in certain cuslomfrnte clasres ud asmed "noml" kilowatt hou and them sales, ntber thm
beiug bed otr rctual kilomtt houmd tbem sles. Tbe differeucc bctweeu EveDues based on the numberofcustomm ud nnorml" sles ud rcvenues bsed on actual uuge is defered ud
citbersrchuged orrcbated to estomcrbegiuing ia the following yw Only rcsideutial ud certain comercial customq clasrcs arc included ia decoupling mechoim.
Woshington Decoupling and Eamings Sharing
In Wshington, thc WUTC apprcved thc Compey's decoupling mechmim for electric md natunl gu for a five-yeil period begiuiog Juuary I, 2015. h 2019, the Wt TC appDv€d e
extensiou ofthe mwhmisru foril additional five-yeutem though Mrch 31,2025, with oue modification in that new customes added aftermy test pedod would not be d*oupled uutil
included in a futre test pqiod.
in a futurc pcriod. Thw isno limit oo tbe levcl ofrbate Ete adjustmeDts.
The decoupliDg mehmim each include m after-the-hct emings test. At the eDd of each cdenduyeaq wpete electric ud natuBl gs emhgs calculatiotrs e mde forthe caleDdaryeiljust
ended, Thew emings tests rcfect actal decoupled rvenues, nomalird powr supply costs and otherDomlizing adjustments.If the Compmy eams moE than its authorized nte ofrtum EOR)
in Wuhington,50 pereDt ofexcess emings r rbated to customeN thrugh adjustments to deco[pling surhargc orrbate balances. See below fora sut]Wr of cumulative balmces under the
decoupling md emiugs shuing mechmim.
The Corupmy huprcposd to modiry this emings test in its 2022 getwlate caw, $ that iftbe Compmy ems moE thu 0.5 pment highqthe the ROR authorired by the WUTC in the multi-yEBte plm, the Compmy would deferthes excess rcvenues ud laterretum them to customeE.
ldaho FCA ancl Eamings Shaing Mechatiw
In ldaho, the IPUC appmved the isplemmtatiou of FCAs for elstdc md natunl gas thrcugh Mmh 3 l, 2025.
Oregon Decoupling Mechonim
In Oregon, the Compuy has a decoupling mechmism fornatuBl gas. Aa eamings rcvicw is conducted on m annual basis. h the uuual emings rcview, if thc Company ems more thu 100 basis
points above its allowd Etum on emiDgs, one-third ofthe emitrgs above the 100 bsis points would be defered ud laterEtumed to customen. The cmings revicw is sepaBte tom the
decoupling mechuim ud ms in place priorto d*oupling.
Curulative Decoupling and Eanings Shariag Mechanism Balancu
As ofDecember3l,202l ud December3l,2020, the Compmy bad the fullowing cmulative balmces outstmdiug Elatcd to decoupling ad eamings shring mechanisms in its various
jurisdictious (dollm in thouwds):
D@mbq 31, D@cmb6 31,2021 2020
W$hlrgton
Decoupling surcharge
Idrho
Decoupling (rcbate) srcbarge
Provision for cmings sheing reb8te
Oregon
Decoupling srehaBe (Ebate)
Thrc were ao emings sheing rcbates aseciated with Wshingtoo and OEgon as ofDecember 31, 2021 and December3l,2020.
r 9. SIJPPLEMENTAL CASH FLOW INFORMITTION
Supplemental cuh flow infomtion consisted ofthe following item forthe yem endcd December 3l (dotlm in thouwds):
2021 2020
s
s
$
t3,s22 $21,340
t202
(6E6)
0262\
0,4s0)
(6E6)
$
3,152 $
Cssh peid for intmst
Cash paid for income taxes
Cash rucivcd forincomc tq rcfunds
NOTE 20. SIJBSEQTJENT EVENTS
The Compmy has evaluated its ubsequmt events ad noted no subsequetrt events have occured.
92,t43 $
I,476
Q2330J
91,I EE
701
(e84)
FERC FORtr, No.2 (REV 12{17)
Page 122.1
This Page Intentionally Left Blank
Year/Pedod ofReport
Endot 202'U Q4
Name ofRespondent:
Avish Corporaton
This report is:
(1) ZI An oisinat
(2) fl AResubmission
Date ofRepoft
un8no22
Summary of Ut!fi Plant and Accumulated Provlslons for Depmcladon, AmortLa0on and Depletlon
1 UTILTY PLANT
2 ln Service
3 Plant in Service (Classified)6,983,399,354 4,775,009,,t80 1,487,315,761 721,074,107
to70,132,7334Property Under Capilal Leases 70,132,733
5 Plant Purchased or Sold
6 Complebd Conshrction not
Classifed
7 Experimental Plant Unclassif ed
1,487,315,761 791,206,8408TOTAL Ulility Plant (Iobl of tines 3
thru7)7,053,532,087 4,775,009,,186
I Leased to Ofiers
1,264,il110HEld brFutrre Usa 18,875,451 17,420,225 190,585
't1 Gonstuc'tion Work in Progress 't96,305,682 't70,'t24,il4 6,889,479 1S,29't,659
12 Acquisilion Adjustnenb 268,032 268,O32
13 TOTAL Utility Plant (Iotal of lines 8
tlru 12)7,268,981,252 4,962,822,247 1,494,395,825 811,763,140
14
Accumulabd Pmvisions for
Deprcciation, Amorlization, &
Deplelion
2.465,058,317 1,740,009,100 447,762,096 277287,121
15 Net Utlity Plant (tohl of lines 13 and
14)4,803,922,935 3,222,8',t3,187 1,046,633,729 53/.476,O19
16
DETAIL OF ACCUMULATED
PROVISIONS FOR
D EPRECIATION, AMORTIZATION
AND DEPLETION
17 ln Ssrvica:
18 Deprecia0on 2,274,836,782 't,705,515,338 447,029,979 122,291,465
't9
Amorlization and Depleton of
Prcducing Natural Gas Land and
Land Rights
20 Amorliza0on of U ndeground
Sbrage Land and Land Righb
21 Amodizalion of Otrer UtiliV Plant 190,221,535 3r'.493,762 732,117 154,995,656
22 TOTAL ln SeMce (fotal of lines 18
hru 21)2,465,058,3't7 1,740,009,100 447,762,096 277,287,121
23 Leased tn Ohers
24 Depl€ciation
25 Amortizalion and Depletion
26 TOTAL Leased to Ohem (Iotal of
llnes 24 and 25)
27 Held br FuUre Use
28 Deprcciaton
FERC FORI }{o.21124,61
Page 200
Summary of Uflfi Plant and Accumulated Provlslons for Depreclafon, AmortLaflon and Depleffon
29 Amortizalion
30 TOTAL Held fur Future Use (Iotal of
lines 28 and 29)
31 Abandonment of Leases (Natural
Gas)
32 Amorlization of Plant Acquisition
Adjustnent
33
TOTAL Accum. Provisions (Should
agree with line 14 above)(Iotal of
lines 22, 26, 30, 31, and 32)
2,465,058,317 'l,740,009,100 447,762,096 277,287,121
FERC FORilI No.2 (12€6)
Page 200
Nemo of Rospondent
Avista Coryoraion
Thlstepofilsr
(r) Ul An odglnat
e) E ARosubmlsslon
DahdReport-
a nsAaz,
har/Pododof R€psrt
End ot 2021, 04
FOfrNOTEDATA
!d Conc€pt UtlltyPlanUnSewicePmpertyUndeCaf, talLeasee
Ib0il of 370.'132.73!l lolabs b ROu Asseb booked dua b ASC 842
Psg.200
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporation
This rcportis:
(1) Ul An originat
(2) E AResubmission
Dab ofReport
0/,|1812022
Year/Pedod ofReport
Endoft2021lQ4
Gae Phnt ln Servlca (Accounb l0l, 102,103, and 106)
1 INTANGIBLE PLANT
2 301 Gganization
3 302 Franchise and Consenb
4 303 Miscellaneouslntangibl6Plant 2,585,617 40,119 38,847 2,664,583
5 Total lntangiblo Plant (Iobl of lines
2firu4)2,585,617 40,119 38,847 2,664,583
6 PRODUCTION PLANT
7 Natural Gas Produc{ion and
Galhedng Plant
8 325.1 Pmducing Lands
I 325.2 Producing Leaseholds
10 325.3 Gas Righb
11 325.4 Rlghbof-I,t/ay
12 325.5 O|her Land and Land Righb
13 326 C,as Well StuctJrBs
14 327 F leld Compressor Station
Stuctrrcs
't5 328 Field Measuring and
Regulaling Staton Sttrcfrrtes
16 329 OherStucfures
17 330 Prcducing Gas Wells-Well
Constuclion
18 331 Producing Gas Wells-Well
Equipment
19 332 Field Lines
20 333 Field Compressor Sblion
Equlpment
21 334 Field Measurlng and
Regulaling Stalion Equiprnent
22 335 Ddlling and Cleaning
Equipment
23 336 Purification Equipment
24 337 Ofter Equipnent
25 338 Unsuccassful Exploration and
Developrnent Cosb
26
339 Asset Relipm€nt Costs fur
Natural Gas Prcduclion and
Galhering Plant
27 Total Producton and Gahedng
Plant 0otal of lines 8 thru 26)
28 PRODUCTS EXTRACTION
PLANT
FERC FORil No.2 (12{6)
Page 204
Gar Phnt In Servlce (Accounb '101, 102, 103, and 106)
29 340 Land and Land Rights
30 341 Sh.rcfilres and lmp,ovemenb
3'l 342 Extadion and Refining
Equiprent
32 343 Pipe Lines
33 344 Exbacied Producb Sbrage
Equiprnent
v 345 Comprcssor Equipment
35 346 @s Measuring and
Rogulaling Equipment
36 347 Ofierequipment
37 348 Asset Relimment Cosb br
Producb Exbac'tion Plant
38 Total Prcducfs Extaction Plant
(Iotal oflins 29 thru 37)
39 Total Nafunal Gas Prcduction Plant
(Iobl of lines 27 and 38)
&Manufactumd Gas Produc{ion
Plant (Submit supplerrEntary
inbrnalion in a botrob)
59,924 59,924
41 Tobl Prcducdon Plant (tohl ol
lines 39 and 40)59,924 59,924
42 NATURALGAS STORAGEAND
PROCESSING PLANT
/l3 Undergmund sbrage plant
44 350.1 tand 1,3't3,516 1,313,516
45 66,742 66,7423502 Rightsof-$Jay
/t6 351 Stucfures and lmpmvemenb 2,098,287 469,829 2,568,116
47 18474,314 469,829 (21{121 18,922,731352 Wells
4 352.1 Sbrage Leaseholds and
Righb
49 1,667,492 1,667,4923522 Reservoirs
50 352.3 Non-recoverable Natural
Gas 5,810,311 5,810,311
51 353 Lines 2,230,522 (e88)2,229,5U
52 17,716,256 469,830 18,186,086354 CompressorStalion
Equipment
53 355 Measuring and Regulatng
Equipnent 1,240,824 469,831 (25s)1,710,400
il 356 Purifi calion Equipment 560,248 560,248
55 357 Oher Equipment 2,232,O27 469,829 2,701,856
358 Asset Retrement Cosb br
Underyround Sbrage Plant
57 Total Underymund Sbrage Plant
Ootal of lines 44 thru 56)53,410,539 2,3/]9,18 (22,655)55,737,O32
58 OfierSbrage Plant
FERG FORf, l{o.2fi2061
Page 2ll4
Gar Plant In Seillco (Accounb 101, 102, 103, and 106)
59 360 Land and Land Righb
60 361 Stucfurcs and lmprovemenb
61 362 Gas Holders
62 363 Pudfi calion Equipment
63 363.1 Liquefacfon Equipm6nt
il 363.2 Vaporizing Equipment
65 363.3 Comprcssor Equipment
66 363.4 Measurlng and Regulating
Equipment
67 363.5 O0rer Equipment
68 363.6 Asset RstiEment Costs br
O0rar Storage Plant
69 Total Oher Storage Plant (Iotal of
lines 58 thru 68)
70 Base Load Liquefied Natural Gas
Terminaling and Pmcessing Plant
71 364.'l Land and Land Righb
72 364.2 SUucfirres and
lmprovemenb
73 364.3 LNG Pocessing Terminal
Equipment
74 364.4 LNG Transpoftalion
Equipment
75 364.5 Measuring and Regulating
Equlpment
76 364.6 Compr€ssor Stalion
Equipment
77 364.7 Communicaf ons Equipmont
7A 364.8 O|her Equipment
79 364.9 Asset Relirement Cosb for
Base Load Liquefied Nafural Gas
80
Tobl Base Load Liquifed Natural
Cras, Terminaling and Pmcessing
Plant (Iotal oflines 71 thru 79)
8'l
Total Nafl Gas Storage and
Processing Plant Ootal of lines 57,
69, and 80)
53,410,539 2,3/19,148 (22,655)55,737,O32
82 TRANSMISSION PLAN
83 365.1 Land and Land Rlghb
u 365.2 Righbof-lr/ay
85 366 Stucfures and lmprovemenb
86 367 Mains
87 368 CompressorStalion
Equiprnent
88 369 Measuring and Regulating
Staton Equipment
FERG FORll No.2 (12€6)
Page2l,/
Gas Plant ln Serulca (Account! 101, 102, 103, and t06)
89 370 Communication Equipmont
90 371 OfterEquipment
91 372 Asset Relircment Co6tB for
Transmission Plant
92 Total Transmission Plant Cfobl of
lin6 81 hru 91)
93 DISTRIBUTION PLANT
94 374 Land and Land Righb 1,532,328 51,934 1 1,584,263
95 2,151,098375 Stucfur€s and lmpDvemenE u,170 16,331 7,6 2,236,483
96 376 lvlalns 671,777,189 34,&t6,104 690,918 (42,905)705,689,470
97 377 ComprBssorstalion
Equlpment
98 378 Measurlng and Regulaling
Shtion Equipment€ensral 12,448,zil 688,466 1,216 't1,'t33 13,146,637
99 379 Measudng and Regulaling
Stalion Equipment€ity Gab 9,365,034 4't8,760 52,467 122,O76 9,853,,+03
't00 380 SeMces 421,652,768 30,009,641 236,967 10,169 451135,611
101 381 Mebrs 159,124,709 11,578,968 3,684,638 53,445 167,072,4U
't02 382 Mebr lnstallations
103 383 House Regulabrs
104 3&{ House Regulabr lnstalla0ons
105 6,391329 99,585385 lndustlal Measuring and
Regulatng Stafion Equipment 20,400 6,511,414
106 386 Ofter Pmperty on Cusbmes'
Prsnises
107 387 O0rcrEquipment 539 62 60't
't08 388 Asset Retircrnent Costs fur
Disbibulion Plant
109 Total Distibuton Plant Ootal of
lines94thru 108)12U,443,U8 77,587,628 4,682,537 181,927 1,357,530,366
110 GENERALPLANT
111 389 Land and Land Righb 3,918,517 385 3,918,902
112 390 ShJctrr€s and ImprovemenE 29,898F98 46,640 579,'t76 89,016 294A4,978
113 391 Ofrce Fumiture and
Equipment &,773 9,732 474,505
114 392 Transpo6af on Equipment 15,237,738 1,892,556 630,690 43,1il 20,il2,768
115 393 Sbres Equipment 85,263 157,881 243,144
116 394 Tools, Shop, and Garage
Equipment 9292,808 83/,il4 91,741 1,554 10,037,265
'117 395 Laborabry Equipment 396,983 54,653 640 452,276
118 396 Power Operabd Equlpment 4,367,7U 94,759 4,273,O25
119 397 Communlcaflon Equipment 2,611409 (147)697,951 4,590 't,917,901
FERC FORr ilo.2 (t2{6)
Page 204
Gas Plant ln Service (Accounts l0l,102,103, and 106)
't20 398 Miscellaneous Equipment 2,367 6,725 9,092
121 Subtotal [fobl of lines 111 hru
1201 70,276,140 2,992,952 149,0812,094,317 71,323,856
122 399 O0rerTangible Pmperly
't23 399.'l Asset Retirement Costs for
General Plant
124 Total General Plant ffobl of lines
121, 122, and 123)70,276,140 2,992,952 2,094,317 149,081 71,323,856
125 Total (Accounb'10'l and 106)'t,4'to,775,568 82,969,847 6,776,854 u7,200 1487,3',t5,761
126 @s Plant Purchased (See
lnsh.rction 8)
127 (Less) Gas Plant Sold (See
lnstuction 8)
'128 Experimental gas plant
unclassified
'129 Total Gas Plant ln Service (Iotal of
lines 125 hru 128)1,410,775,568 82,969,847 6,776,854 u7,200 1,487,315,761
FERC FORH No.2 (12€6)
Page 204
This report is:
(1) ZI An orisinal
(2) E AResubmission
Date of Report
o411812022
Year/Period of Report
Endoft202'llQI.
Name of Respondent
Avisb Coryoralion
Gas Plant Held for Fufure Use (Account 105)
1 Gas Disfibulion Mains and Services, Coeurd'Alene,
ldaho 0310'12007 12f3112026 190,585
'190,58545Total
FERC FORil No.2 (12€6)
Page214
Name ofRespondent
Avista Corporalion
This report is:
(t) zI nn oiginal
(2) E AResubmission
Dab of Report
Mt't8t2022
Year/Period of Report
End ot 2021lC!4
Constnrcdon Work In Prcgress€as (Account 107)
1 Gas Replace€t&Hwy 1,971,126 1,344,188
2 Gas Distibution Nonflevenue Blanket 1,153,499 2,872,098
3 GasAirway Heighb HP Reinbrcement 1,131,338 8,500,000
4 Minor Pmjec,b under $1,000,000 2,633,516 5,492,303
45 TOTAL 6,889,479 18,208,589
FERG FORltl No.2112461
Pag6 216
This rcport is:
(1) ZI An originat
(2) n AResubmission
Date of Report
0411812022
Year/Period of Repoft
End ot 2021lQ4
Name ofRespondent
Avista Corporation
General Descriptlon of ConstucUon Orerlread Procedure
1. Componenb of Fomula (Derived fiom acfual book balances and actual cost rates):
(1 ) Average Short-Tem Debt 168,971,000
s
(2) Short-Term lnterest 1.38o/o
(3) Long-Term Debt 1,973,500,000
D 46.99%d
5.06%
(4) Preftred Sbck P OYo p
(5) Common Equity 2,057,681,877
c 48.99o/o 9.4o/o
4200,152,877 96%(6) Total Capitaizaton
(7) Average Constucflon Work in
Progress Balance 183,994,000
Grcss Bonowed Funds s(s/w) + d(D(D+P+c)) (l{s/w)I
Rate br Oher Funds [I{S/WI [p(P(D+P+C)) + C(C(D+P+C)I -
Weighbd Average Rate Acfually Used brhe Yean
(a) Rate br Bonowed Funds -
(b) RatefurOherFunds-
FERG FORil No.2 (REV t2{4
Page 2lE
Narn€ ofRespondont
Avista Corporalion
This eportis:
(1) z1 An oiginal
(2) fl AResubmission
DaE ofRepot
04t18DO22
Ysar/Period of Rsport
Endot 2O21l Q4
Accumulatod Proybion ior Doprcclati,on of GEr Uutlty Phnt (Account 108)
Sedion A. BAIANCES AND CHANGES
DURINGYEAR
I Balance Boginning of Year 421,O97,745 421,O97,745
2 Deprecialion Prcvisions br Year, Chaqedb
3 (403) Deprccialion Expense 40,926,795 40,926,795
4 (403.1) Depreciation Expens€ br Asset
Retirement Costs 0
5 (413) Exp€nse ofCras PlantLeased b
Othes
6 Transportaton Expenses - Clearing 1,339,464 1,339,464
7 Ofier Clearing Accounb
8 Ofter Clearing (Specify) (tootrob details):
9.1
9.2
9.3
9.4
9.5
10 TOTAL Deprec. Prov. brYear(fotal of
lines 3 hru 8)42,266,259 42,266,259 0 0
11 Net Charyes 6r Plant RetrBd:
12 Book Cost of Plant Relircd (6,776,854)(6,776,854)
13 CostofRernoval 't,111,424 1,111424
14 Salvage (Credit)
15 TOTAL Net Chqs br Plant Ret (fotal of
lines 12 thru l4)(5,665,430)(5,665F30)0
16 Oher Debit or Credit ltems (Describe in
botroE details)
17.1 400,877 4@,877
17.2 2,338 2,338
17.3 (237,283)(237,2831
17.4 (266,2811 (266,281)
17.5 (3,126,675)(3,126,675)
17.6 (t,u't,5711 (t,4/.1,571)
18 Book Cost ofAsset Relirement Cosb
19 Balance End ofYear(Iotal oflines
1,10,15,16 and 18)M7,029,979 447,029,979 0 0
Sec{ion B. BALANCESAT END OFYEAR
ACCORDING TO FUNCTIONAL
CLASSIFICATIONS
FERC FORiI No.2 (12{6}
Page 219
Accumulated Provlslon for Depreclatlon of Gas Utllty Plant (Account 108)
21 Produclions-Ivlanufacfu rcd Gas
22 Poduction and Gathering-Natural Gas
23 Products Exhaction-Nahrral Gas
24 Underground Gas Storage 19,998,349 19,998,349
25 Other Storage Plant
26 Base Load LNG Terminaling and
Processing Plant
27 Transmission
28 Disbibution 401,782,1',t0 401,782,110
25,249,52029General 25,249,520
30 TOTAL ffotal of lines 21 hru 29)447,029,979 447,029,979 0 0
FERC FORM No.2 (12€6)
Page 219
Name ofRespondent:
Avista Corporation
This report is:
(1) 21 An Orisinal
(2) E AResubmission
Date of Report
Ml18DO22
Year/Period of Report
Endot 202'llQ4
Gas Stored (Accou nt6 l, 7.1, 1 I 7.2, 117.3, 1'17 A, 1ld/..1, I 6'[2, and'l 64.3)
,|Balance at Beginning of Year 6,992,076
2 Gas Delivercd b Storage
3 GasWthdrawn from Sbrage
4 Oher Debib and Credib
5 Balance at End ofYear 6,992,076 0 0 0
6 Dtl 't,253,060
7 Amount Per Dtr 5.58
FERC FORM No.2 (REV 04{t4)
Page220
Gas Stored (Accounts'l 1 7.1, 11 7,2, 117.3, 117 A, 1 il.1, 1 642, and I 64.3)
1 9,535,324 0 16,527,400
2 26,476,514 26,476,514
3 18,407,U2 18,407,U2
4 0 0
5 rd17,603,996 0 0 24,59G,O72
6 6,003,195 7,256,255
7 2.9324 3.3896
FERC FORM No.2 (REv 04{4)
Page220
Name ofReBpondsntAdS eorporaton
Thls Eport ls:
fl)UlAn otstnat
(2) E ARasubmisslon
Dabof Repotul18w22 YeadPedod ofRepoft
Endot2021/Q4
FOOTNOTE DTf,A
{3) Concept GasSbredCurent
mchodb sbmd.
accounb.
usss lhe
Pqe?f2O
This Page Intentionally Left Blank
Nam6 ofRespondent
Avista Corporation
This leport is:
(1) Zl An original
(2) fl A Resubmission
Date of Report
o4n812022
Year/Period of Report
Endot2021lQ4.
lnvestments (Account 123,'l2tl, and 136)
,|
lnvestnent in
Avista Capital ll
(123010)
falsE 01to1t1997 't1,547,000 't 1,547,000
2
Total lnvestnent
in Associabd
Companies
11,547,000 11,97,000 0 0
1
Other
lnvestnent-
WZN Loans
Sandpoint
(124350)
59,355 59,355
2
Other
lnvestnent -
Coli Cash Value
(124600)
31,569,812 (3,055,492)34,625,304
3
Oher
lnvestnent -
Coli Bonowings
(124610)
(31,569,812)3,055,492 (34,62s,304)
4
Oher
lnvestnent -
WZN Loans
Orcgon
(124680)
18,535 18,535
5 Total Oher
lnvosEnents 77,890 77,890 0 0
1
Temp Cash
lnvestrnenb
(r36000)
152,774 467 153,241
2
Tobl Temporary
Cash
lnvestnenb
152,774 467 153,241 0 0
4 Tohl
lnvestnenb
FERC FORM No.2 (1246)
Page222
Name of Respondent
Avista Corporation
This report is:
(1) ZI An originat
(2) n AResubmission
Date of Report
o4118t2022
Year/Period of Report
EndotzozllQ1.
lnvestments in Subsldlary Companle: (Account 123.1)
256,138,970 256,138,970Ilnvestnent in Avisb
Capital 01n1t1997
2 lnvestnent in AERC 89,816,380 89,816,380
16,790,2833AERC - Equity in
Eamlngs 6,909,9&r 5,000,000 18,700,247
4 Avista Capital - Equity in
Eamings (15s,33s,303)16,645,418 (138,689,885)
40 Total 207,410,330 23,555,382 5,000,000 225,965,712 0TOTAL Cost ofAccount
123.1 $
FERC FORM No.2 (12€6)
Page221
Name of Respondent:
Avista Corporation
This report is:
(1) zI An original
(2) E AResubmission
Date of Report
04n8n022
Year/Period of Report
Endot202llQ4.
Prepayments (Acct 165), E:rtsaordlnary Propefi Lossos (Acct 182.1), Unr€covorod Plant and Regulatory Study Costs (Acct 1822)
PREPAYilENTS (ACCOUNT I 65)
1 Prepaid lnsurance 3,402,415
2 Prepaid Renb 206
3 Prepaid Taxes 4,273,517
4 Prepaid lnterest
5 Miscellaneous Prepaymenb 15,297,506
5 TOTAL 22,973,644
FERC FORilt No.2 (1246)
Page 230a
This report is:
(1) ZI An originat
(2) E A Resubmission
Date of Report:
04t't812022
Name ofRespondent
Avisb Corporation
Year/Period of Report
End of: 2021l Q4
Other Regulatory A$ets (Account 182.3)
1
o
WA Excess Nat Gas Line Exbnsion
Allowance
3 years 8,597,671 0
2 Reg Asset Post Ret Liabilility
1!l 202,321,377 6,863,397
3 Regulabry Asset FAS '109 Utility
G)
Plant
93,708,282 1,785,604
4 Regulatory Asset FAS 109 DSIT
Non Plant 2,U4,905 2,594,946
5 Regulatory Asset Lake CDA
Setfement-Varies 50 years WA Docket UE{80416, lD Order
AVU-E-08-01 40,042,767 0
6
1!)
Reg Asseb-Decoupling Surcharges
- 2 yeas 10,093,117 16,O72,572
7 Reg Asset- Colship WA Electic - 33.75 years, lD Electic
- 34.75 years
WADockeb UE-190334, UG
190335, UE-190222 lD Order
34276, AVU-E-'t9{3
7,891,134 4,U4,3M
I Regulatory Asset Commodity MTM
ST&LT
WA Docket UE{02066, lD Order#
286/,8 7,794,852 40,479,053
I lr)
RegulatoryAsset FAS 143 Asset
Relirement Obligation
1,916,300 12',t,561
10 Regulatory Asset Wo*ers Comp
o 1,0't7,959 263,400
11 lnterest Rate Swap Asset
lr)214,851,166 359,365,554
12 DSM Asset
i.!)3,813,8't3 1,693,097
13 Defened ITC
o 3,910,987 0
14 Regulatory Asset MDM System WA Dockeb UE-1 804'1 8, UC-
180419 26,378,924 12,510,989
't5
o
Regulatory Asset BPA Residential
Exchange
1,484,961 1,441,496
16 Regulalory Asset FISERV 3 years ldaho Orde# 33494, Dockets AVU-
E-l&O1,AVU-E-t9-04 2,720,',t0o 0
17 52,370,433 83,632429
l!)
Regulatrcry Asset AFU DC (PlS,WlP)
& Equity DFIT
18 Regulatory Asset lD PCA Detunal 2,547,'.168 14,419A13
't9 WA Docket UE402066, lD Order#28il8 25,913.958 891,495Existing Meters/ERTS Retirement
Def
20 Regulatory
Community
Asset Colstip
Fund
WA Order 09, Dockeb UE-'190334,
uE-190222 't,500,000 0
2',1 Regulatory Asset COVID-19
WA fre# 01, Dockeb UE-200407,
UG200408, ldaho Ode# 34718,
Oregon Orde# 2040'1, Docket UM
2069
2,859,947 7.132,376
22 Regulatory Asset Energy lmbalance
Market ldaho Orde# 34606 194,925 574,493
FERC FORM No.2 (REV 12.07)
Page232
Other Regulatory A$etB (Account 182.3)
23 Regulatory Assel Oregon CAT Tax Oregon Orde# 20-398, Docket UM-
2042 829,587 93,982
24 Regulabry Asset- Wldfirc
Resiliency 3,376,998
WA Dockeb UE-200900, UG
200901, UE-200894, ldaho Order
34883
1,006,452
25 Debnal brCS2 & Colstip (O&M,
Excess Depr)
WA mer 09, Dockets UE-1 90334,
uGl90335, UE-190222 't,108,935 4,711,925
26
Isl
Regulabry Asset Tax Basis Flow
through
WA Orde()l, Dockeb UE-200895,
UG-200896, ldaho Case#s AVU-E-
20-12, AVU-G2O-07 Orde# 34906,
Oregon Docke# UM 2124 Orde#
21-131
0 131,806,591
27 Tax Rebrm Deferral 1 year 0 685,595Oregon Advice# 19-01€
2A Other Regulatory Asseb
o)61,923 60,168
40 TOTAL 717,281,il3 695,421,438
FERC FORiI No.2 (REv r2{7)
Page232
Cnhor Regulatory A$ets (Account 182.3)
1 407 2,1y,U3 6,463,028
171,371,633222837,813,141
1,588,902 93,904,9843283
2,347,13042832,592,721
1,116,805 38,925,9625407
6 456,495 15,285,711 10,879,978
10,793,26274071,942,176
I 244,175 32,888,608 '15,385,297
2,037,861o0
394,35'l 887,00810242
199,753,78211Various374462,938
1,532,733 3,974,17712Various
13 283,410 70,968 3,840,019
36,007,664't4 407,419 2,882,249
15 'l,786,380 1,140,077407
1,092,85716407,419 1,627,243
80,968,179 55,034,68317Various
18 557,419 6,191,599 10,774,982
5,389,928 2',1,415,52519108,407
20 0 1,500,000
1,980,42721186,407 8,011,896
22 53,629 715,789407
898,62023407,419 24,949
0 4,383,45024407
5,109,88625407710,974
0 131,806,59126
27 0 685,595
69,450 52,64128407.419
0 833,162,90840579,540,173
FERG FORM No.2 (REv 1247)
Page232
(g) Concept DescriptionAndPurposeOOtherRegulabryAssets
Residential Schedule 101 cusbmers who receive a nafural gas line extension as part of conversion to natJral gas from anoher fuel source. Amortization for a period
)f 3 years on the excess allowance exceeding he cost ofthe line extension.
Ib) Concept DescriptionAndPurposeOOtherRegulatoryAssets
Recognition ofhe overfunded and underfunded slafus ofa defined benefit post retirement plan based on ASC 715 forfinancial reportinq.
(q) Concept DescriptjonAndPurposeOfl3therRegul atoryAsseb
Defened tax llow hrouqh balance on utility plant. Amortization occurs over book life of respective utilitv plant assets.
(g!l Concept DescriptionAndPurposeO0therRegulatoryAssets
Decoupling revenue deferrals are recognized during the period they occur, subject to certain limitations. Revenue is expected to be collected within 24 months of the
lefenal.
(q) ConcepL DescriptionAndPurposeOOherRegulatoryAssets
Regulatory Asseb related to defened ARO expenses for Kettle Falls and Coyote Springs thermal plants. The expenses will not be collected from Customers until
rcfual work is performed.
(0 Concept DescriptionAndPurposeOfrOherRegulatoryAssets
Quarterlv adiustnents to workers como reserve for cunent unoaid claims.
Id Concept DescriptionAndPurposeO0hefiegulaloryAssets
Setued swaps are amortized overthe life of he associated debt.
(h) Concept DescriptionAndPurposeO0therRegulatoryAsseb
{mortization period varies dependinq on timinq of fansactions.
O ConcepL DescriptionAnd PurposeOfrCtherRegulatoryAssets
{mortization period varies dependinq on underlying transactions.
O Concept Descri ptionAnd PurposeOOtherRegulabryAssets
{vista is a participant in the Residential Exchange
liven a rate adjusbnent based on Schedule 59 for
Program with Bonneville Power Administration. Customers served under Schedules 1, 12,22,32, and 48 are
Washington and ldaho. Amortization is based on customer usage.
Ik) Concept DescriptionAndPurposeOotherRegulatoryAssets
Defening he difference between FERC formula and Strate approved AFUDC rates from 2010 to present.
{J ConcepL DescriplionAndPurposeOllCtherRegulatoryAssets
)efenal of custrcmer porlion for future rale recovery. The funds are set aside to help the Colstrip community tansition away from economic activity related to coal-
ired generation.
(m) Concept DescriptionAndPurposeO0therRegulatoryAssets
qccounting method change forfederal income bx expense associated with lndusw Director Directive No.5 mixed service cosb for meters.
1n) Concepf DescriptionAndPurposeOOtherRegulatoryAsseb
)efened Regulatory Fees of $26,308 refers to Oregon Docket# UG 415, Advice# 21{6-G. Amortization for 'l year.
FOOTNOTE DATA
2
Page232
This Page Intentionally Left Blank
Name of Respondent:
Avista Corporation
This report is:
(1) UI An orisinat
(2) fJ A Resubmission
Date of Report:
o4118t2022
Year/Period of Report:
End ot 2021l Q4
Miscellaneous Deferred Debits (Account 186)
I Reg Asset - Batbry Storage 0 3,848,745
3,466,6412Colstip Common Facility
3 PlantAlloc of Clearing Joumal 3,9&t,981 4,153,244
4 Reg Asset - ERM 0 7,929,925
5 Gas Supply Transac'tions 517,205 15,686
6 WAREC Defenal 394,831 557
VAR7Reg Asset- Decoupling Defered 15,376,953
8 Reg Asset- COVID 19 Deferral 5,305,694 6,304,500
VARINez Perce Settement 't19,',t25
25310'l''imber Harvest
o (226,818)
11 Union Conbact Nego 11,703 110,0't6
VAR12Misc. Defened Debits <$100,000 896,248
13 ERM, DSM & BPATarifiRiders Expense 0 't8't,230
39 Miscellaneous Work in Progress
29,826,563 22,543,U640TOTAL
FERC FORM No.2 (1246)
Page 233
Mbcollaneous Deftred Debits (Account 186)
1 3,8/,8,745
2 3,466,641
3 8,118,22s
4 7,929,925
5 532,891
b 394,831 0
7 1,201,997 14,174,956
I 11,610,'t94
I 5,188 113,937
10 (226,818)0
11 121,7'.tg
12 231,787 664361
13 181,230
39
40 1,606,985 50,762,924
FERC FORM No.2(12-96t
Page 233
NamB ofR€spordont
Avlsh Corpolaton
Thle roportls:
(1) EI An oisinal
e) E AR*ubmlsslon
Dah ofRoportunu2frn
Yoer/P€dod ofRoport
End ot 2021/Q4
FOOTNfiEDATA
{a) Concept tlesoiptonOdlisoellaneousDe6redD,eblB
in a srpcosc 6bdit @utrt hs8 bo€d cmbodrM in tf,c
itEntifidltir 2021 ,md rwlassifed it to arcouut 253 as of ABV2OL\.
Srurullt
aocout sinoo 2015, lhe
oroil.itwas
Page 2il3
This Page Intentionally Left Blank
Name of Respondent:
Avish Corporation
This report is:
(1) UI An orisinat
(2) ! A Resubmission
Dat6 of Report
0/.11812022
Year/Period of Report
End of: 2021l Q4
AccumulatEd Defierred lncome Taxos (Account 190)
1 Account 190
2 Elecfic 102,475,097 (15F81,995)1,512,U6 781,048 70,688 2il 3,579,650 115,'t79,928
2,130 13,328 254 2,614,140 30,295,5363Gas21,374,121 (11,601,746)(77,389)
4 Other
(Define)92,879,318 1,246,322 5,342,581 2,'t06,334 2,859,',t26 254 13,158,741 rri1,10,887,110
5 Total (Iotal of
lines 2 thru 4)2'.t6,728,536 (25,837,419)6,778,038 2,889,512 2,943,142 6,193,790 13,158,741 256,362,574
6 Other
(Speciff)
256,362,s747
TOTAL
Account 190
Ootal of lines
5thru6)
2'.t6,728,536 (25,837,419)6,778,038 2,889,512 2,943,142 6,193,790 13,158,741
8 Classification
ofTOTAL
13,158,741 256,362,574IFederal
lncome Tax 216.728,536 (25,837,419)6,778,038 2,889,512 2,943,142 6,193,790
10 State lncome
Tax
1'l Local lncome
Tax
FERC FORil ilo.2 (REV 12{14
Page234
Nam€ of Respondent
Avish Corporalion
This report is:
(1) Ul An orisinat
(2) n AResubmission
Date of Report
Ml18nO22
Year/Period of Report
End ot 2021l Q{
FOOTNOTE DATA
Id Concept AccumulatedDeErrcdlncomeTaxes
Pension, Medlcal and SERP
Federal lnome Tax Canyforwards
State lncome Tax CarMonuards
Derlvative lnstruments
Compssat'pn and Payroll
Plant Ecess Deferred Gross Up
Other Common DeferEd Tax Assets
Total
Beg Balance
?3,779,O58
!L,857,L25
18,682,559
10,930,945
7,695,408
8,069,O77
1,865,144
92,879,3!8
End Balance
49,6L7,069
19,821,038
18,379,555
8,903,303
6,589,381
6,552,622
7,O24,132
110,887,110
FORil No.2 (REV
Pago 234
Narne ofRespondent
Avista Corporalion
This report is:
(1) EI en oiginat
(2) fl AResubmission
Date of Report
04n812022
Year/Period of Report
Endoft2021lQ1.
Capltal Stock (Accounts 201 and 204)
1 Common Stock
(Account20'l)
2 No ParValue 200,000,000 71,497,523 1,U1,Ol'.t,707
3 Resticted Shar€s 96,127 3,598,034
4
5 Total 200,000,000 71,497,523 1,3/.1,O11,707
b Prefuned Sbck
(Account2M)
7 Cumulative 10,000,000
8
I
10 Total 10,000,000 0 0
Histodcal Data
't1 Common &
Prefuned Sbck 210,000,000 71,497,523 1,U1,011,707
'12 Tobl 210,000,000 71,497,523 1,M1,011,707
FERC FORil No.2(12-961
Pago 250
Narne ofRespondent
Avista Coporalion
This report is:
(i) Ul An originat
(2) E AResubmission
DaE ofReport
0411812022
Yoar/Period of Repoft
Endot2o2ll@'
O0rer Pald{n Capltal (Accounts 208-2111
1 Donalions Received fiom Sbckholdes (Account 208)
2 Beginning Balance Amount
3 lncreases (Decreases) from Sales of Donatons Received hom Stoc*holders
4 Ending Balance Amount
5 Reducton in Par or Stabd Value of Caplhl Stcck (Account 209)
6 Beglnning Balance Arnount
7 lncrcases (Decreases) Due b Reduclions in ParorShbd Value of Capital Sbck
I Ending Balance Arnount
I Gain or Resale or Cancellation of Reacguired Capital Sbck (Account 210)
10 Beginning Balance Amount
11 lncr€ases (Decreases) fum Gain or Resale or Cancellaton of Reacquircd Capital Sbck
12 Endlng Balance Amount
13 Miscellaneous Paid{n Capibl (Account2l1)
14 Beginning Balance Amount (10,696,711)
15 lncreases (Decreases) Due b Miscellaneous Paid-ln Capital
16 Endlng Balance Amount (10,696,711)
17 Oher Paid in Capihl
18 Beginning Balance Amount
't9 lncl€ases (Deseases) in O|her Paid-ln Capital
20 Ending Balance Amount
40 Tohl (10,696,711)
FERC FORM No.2$24rcl
Page 253
Name of Respondent:
Avista Corporation
This report is:
(1) uI An original
(2) E A Resubmission
Date ofReport
04t1812022
Year/Period of Report:
Endof.2o21l Q4
Sccurities lssuod orAssumed and Securities Refunded or Retired Durlng the Ysar
1 . Fumish a supplemental statement brieffy describing security financing and refinancing fansactions during he year and he accounting for the securities,
discounb, premiums, expenses, and related gains or losses. ldentiry as to Commission authorization numbers and dates.
2. Provide details showing he full accounting for the total principal amount, par value, or sbted value of each class and series of security issued, assumed,
relired, or refunded and the accounting for premiums, discounb, expenses, and gains or losses relaling to he securities. Set forth the hcts of the accounling
clearly wih regard to redemption premiums, unamortized discounb, expenses, and gain or losses relating to securities retired or refunded, including he
accounting br such amounts canied in the respondenfs accounts at the date of he refunding or refinancing tmnsaclions with respect to securities previously
refunded or retired.
3. lnclude in the identification of each class and series of security, as appropriate, he interest or dividend rate, nominal date of issuance, maturity date,
aggregate principal amount parvalue orstated value, and numberofshares. Give also the issuance ofredemption price and name oftre principal
undenivriting firm hrough which the security transactions were consummated.
4. \y'Vhere the accounting for amounts relating to securities refunded or retired is oher than that specified in General lnstuction 17 of the Uniform System of
Accounb, cite he Commission authorization for the difierent accounting and state the accounling method.
5. Forsecuritiesassumed,givethenameofthecompanyforwhichtheliabilityonthesecuritieswasassumedaswell asdetailsofthetransactionswhereby
the respondent undertook tl pay obligations of another company. lf any unamortized discount, premiums, expenses, and gains or losses were taken over
onto the respondenfs books, fumish details of these amounts with amounts relating to refunded securities clearly earmarked.
ln September 2021, the Company issued and sold $70.0 million of 2.90 percent first rnortgage bonds due in 2051 pursuant to a bond purchase agreernent with institutional
investors in the private placerTent market. ln December 2021, the Company issued and sold the rernaining $70.0 million of bonds pursuant to the same agreement. The total net
proceeds from the sale of the bonds were used to repay a portion of the outstanding balance under Avista Corp.'s $400.0 million committed line of credit. ln connection with the
amount of $17.2 million. See Note 7 for a discussion of interest rate swap derivatives.
The new issuance is based on the following state commission orders:
1. Ord6r of the \ /ashington Utilities and Transportation Commission in Docket No. 1905il entered September 12, 2019.
1. Order of the ldaho Public Utilities Commission, Order No. 34386 entered July 31,2019.
'1. OrderofthePublicUtilityCommissionofOregon,OrderNo. 19249,enteredJuly30,2019.
1. Order of the Public Service Commission of the Stat6 of Montana, Defauft Order No. 4535.
The Company issued comrnon stock in 2021 for total net proceeds of $90.0 million. Most of these issuances came through the Company's sales agency agreernents under
which the sales agents may offer and sell nerv shares of comrnon stock from time to tirne. The Company has board and regulatory authority to issue a maximum of 4.3 million
shares under these agreements, of which 2.1 million remain unissued as of December 31, 2021. ln 2021,2.2 million shares were issued under these agreements resulting in
total net proceeds of $88.5 million.
FERC FORM No.2 (12.96)
Page 255.1
Name ofRespondent:
Avisb Corporation
This reporl ls:
(1) UI An orisinat
(2) fl A Resubmission
Date ofReporL
Mt18DO22
Year/Period of Report:
Endot2O21lQ4
Long-Term Dobt (Accounts Zll, 222, 223, and 2i211
1 Bonds (Account 221 )
2 FMBS - SERIES A - 7.53% OUE O5N5NO23 05/06/1993 05/052023 5,500,000 7.53Yo
05/07/1993 05n5n023 1,000,000 7.il%3 FMBS -SERIES A-7.54% DUE 5/052023
4 FMBS - SERTES A - 7.180h OUE 8111 12023 o811a1993 0u11t2023 7,000,000 7.18Yo
5 FMBS - SERTES C - 6.37Yo OUE 0611812028 06/'t9/1998 06t19D028 25,000,000 6.370/o
6 1'.U',t712005 12tO1DO35 150,000,000 6.25o/"FMBS -6.2506 DUE 12{1-35
7 FMBS - 5.70% DUE 0741-2037 12h5nOO6 a7n1DO37 150,000,000 5.7o/o
09t22n009 0/.to'u2022 250,000,000 5.125o/o85.'l 25% SERTES DUE 0/'41 -2022
9 COLSTRIP 201 OA PCRBS DUE 2032 12n512010 10lo'U2032 66,700,000 0.'1280/o
12115t2010 o3nlPO34 17,000,000 O.128o/o10COLSTRIP 2OIOB PCRBS DUE 2034
11 5.55% SERTES DUE 12-20-2MO 12n0P010 1znonO40 35,000,000 5.55%
12 4.45% SERIES DUE 12-1 +20/.1 12,14DO11 12114120/-1 85,000,000 4.45To
't3 4.23% SERTES DUE 11 -29-2047 fiB0no12 11n9nw7 80,000,000 4.23o/o
14 4.11% SERTES DUE 12-1-2U4 121gnofi 1ZO1nM4 60.000.000 4.11o/"
1,,16r20'.t5 1210112045 100,000,000 4.37o/o154.37% SERTES DUE 12-1 -2045
16 3.3t7o SERIES DUE 2051 1?J15nO16 12t0112051 175,000,000 3.ilo/o
121142017 't2101f2047 90,000,000 3.91%17 3.91 % SERTES DUE 12-',t -2047
18 4.35% SERTES DUE 6-1-2048 05f2212018 o6n1Do/,B 375,000,000 4.35o/o
180,000,000 3.43o/o193.43% SERTES DUE 12]t-2049 1',126t2019 12tO12049
20 3.07% SERTES DUE 9-1-2050 09130t2020 0gts02050 165,000,000 3.O7o/o
2.9o/o2',1 2.90% SERTES DUE 10/0112051 09i28DO21 10lo1no51 140,000,000
22 2,157,200,OOOSubbbl
23 Reacquired Bonds (Account 222)
24 1?,15D010 10n1no32 66,700,000 O.128o/oCOLSTRIP 2010A PCRBs DUE 2032
25 COLSTRIP 2O,IOB PCRBS DUE 2034 12n5nO10 $n112034 17,000,000 O.128o/o
26 83,700,000Subbtal
27 Advances fom Associabd Companies
(Account223)
28 ADVANCE ASSOCIATED-AVISTA CAPTTAL II
(roPRs)06/03/1997 06n112037 51,547,000 0.816%
51,547,00029Subbtal
30 O{her Long Term Debt (Account 224)
31
32
33
FERC FORM No.2 (12{6)
Page 256
Long-Tem Debt (Accounts 221, 222, 22?, and 2241
u
35
36
37
38
32 Subbtal 0
40 TOTAL 2,292,447,000
FERC FORM No.2(124161
Page 256
LongrTerm Debt (Accoun6 221, 222, 223, and 2211
I
2 414,150
3 75,400
4 502,600
5 1,592,500
6 9,375,000
7 8,550,000
8 12,812,5W
9 85,106
10 21,691
11 1,942,500
't2 3,782,500
't3 3,384,000
14 2,466,000
15 4,370,000
't6 6,195,000
17 3,519,000
't8 16,312,500
19 6,174,000
20 5,065,500
21 693,583
2 87,333,530 0
23
24 85,106 66,700,000
17,000,0002521,691
26 106,797 83,700,000 0
27
28 420,879
029420,879
30
31
32
33
v
35
36
37
FERC FORM No.2 (r2e6)
Page 256
Long-Tem Debt (Accounts 221, 222, 223, and 2211
38
32
40 87,86'l,206 83,700,000 0
FERG FORM No.2(12461
Page 256
Name ofRespondent:
Avista Corporation
This report is:
(1) gl An orisinat
(2) n AResubmission
Date of Report:
0411812022
Year/Period of Report:
End of 2021l Q.4
UnamortLsd Debt Exponse, Premlum and Dlscount on Long-Tem Debt (AccounE 181,225,2261
1 Unamortized Debt Expense (Account 181)
5,500,000 42,712 o5n5no232FMBS - SERIES A- 7.53% DUE
05n5no23 05/06/1993
3 FMBS - SERIES A - 7.54YO DUE 5IO5I2O23 1,000,000 7,766 05/07/1993 05n512023
4 FMBS - SERIES A.7.18% DUE 811112023 7,000,000 54,3&t o811211993 o8l11DO23
5 ADVAN CE ASSOC IATED.AVISTA
CAPITAL ll CIoPRS)
51,547,000 1,296,086 06/03/1 997 0610112037
25,000,000 158,304 06/19/1998 o6t19t20286FMBS -SERIES C -6.37% DUE
o6n8no28
7 FMBS -6.25% DUE 12{1-35 150,000,000 2,180,435 't1t17t2005 't2101t2035
I FMBS - 5.70% DUE 07-01-2037 150,000,000 4,924,304 12n5nOO6 0710112037
I 250,000,000 2,859,788 0912?/2009 04101120225.1 25% SERTES DUE 0441 -2022
10 5.55% SERTES DVE 12-20-20/;0 35,000,000 258,834 12nOnO10 12nODO40
85,000,000 692,833 12n4r2U1 12i1412041114.45% SERTES DUE 12-14-2041
12 SHORT-TERM CREDIT FACILITY 9,677,662 't2l't4D011 04n8no22
80,000,000 1'tD9t2047134.23% SERTES DUE 11-29-2M7 730,832 11/30t20',t2
14 4.1 1 % SERTES DUE 12-1 -2044 60,000,000 428,205 12n812014 12101POM
15 4.37% SERTES OUE 12-1-2045 100,000,000 590,761 't2116DO15 12t01DO45
16 175,000,000 1,042,569 't2115t2016 12n1r20s13.54% SERTES DUE 2051
'17 3.91 % SERTES DUE',t2-1 -2M7 90,000,000 552,539 121',t4t2017 12,0112047
18 375,000,000 4,625,198 06/01/2018 06t01t20484.35% SERTES DUE 6-1-2048
't9 3.43% SER| ES OUE 12-1 -20/.9 180,000,000 1,108.340 12t01DO19 12lO1l2M9
165,000,000 't,071,782 098,02020 0980/1950203.07% SERTES DUE 9-1-2050
21 2.90% SERIES DUE 10,012051 140,000,000 0 091282021 10to1no51
08/01203522DEBT STRATEGIES 0 56,760 08/012005
23 Rathrum 2005 0 71,il7 09/302005 12/01,2035
24 Premium on Long-Term Debt (Account 225)
25 FMBS - 6.25% DUE 't2-01-35 150,000,000 2,',t80,435 11t172005 1210112035
26 Discount on Long-Term Debt (Account 226)
27 FMBS - 6.25% DUE 12{1-35 150,000,000 2,'t 80,435 fih7noo5 1210112035
150,000,000 4,924.304 12t',t5t2006 07lo1Do3728FMBS - 5.70% DUE 07{1-2037
29 5.1 25% SERTES DUE 0441 -2022 250,000,000 2,859,788 09r22t2009 o4lo1Do22
375,000,000 4,625,198 o6n1r2u8 0610112048304.35% SERTES DUE 6-1-2048
FERC FoRtl No.2 (1246)
Pago 258
UnamoilLed Debt Expen3o, Premlum and Dbcounton Long-Term Debt (Accountr 181, Zl5,2ilG)
I
2 3,44'.!'t,424 2,017
3 626 259 367
4 4,832 1,8'.t2 3,020
5 231,245 14,015 2',t7,230
6 39,576 5,277 34,299
7 905,662 60,378 8/.5,2U
I 2,550,065 153,773 2,396,292
I 242487 181,865 60,622
10 '172,561 8,628 163,933
11 485,183 23,1U 462,079
12 1,8v,574 348,956 (403,610)2,587,'.t40
13 ffi2,184 20,886 il1,298
14 u2,772 14,282 328,490
15 492,538 19,702 472,836
16 923,609 29,7%893,815
17 497,408 '18423 478,985
't8 3,882,267 't41,174 3,74't,093
19 1,068,434 36,843 1,031,591
20 1,065,928 (16,970)1,082,898
21 0 1,068,3't5 24,270 1,044,045
u 419 29 390
23 35,527 2,368 33,159
24
25 133,250 8,883 124,367
26
27 316,122 21,075 295,047
28 120,376 7,259 113,117
29 60,927 45,695 't5,232
30 3/,6,226 12,590 333,636
FERC FoRt No.2 (12€6)
Page 258
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporation
This leporl is:
(t) Zl nn oiginat
(2) n AResubmission
Dab ofReport
0/,n8,12022
Year/Pedod ofReport
Endot202ll@
Unamortlzed Loss and Gain on Reacqulrcd Debt (Accountr 189, 254
1 Unamrtzed Loss (Account 189)
2 MISC DEBT REPURCHASES I 05/10/1993 0 138,869 94,6334,695,395
3 ADVANCE ASSOCIATED-
AVISTACAPIAL [ (roPRS)0610112037 1211812000 10,000,000 0 0 0
4 MISC 2OO2 REPURCHASE 12E1nOO2 19,703 16,84f10,000,000 121,U7
5 MISC 2OO3 REPURCHASE 12t31t2003 25,330,000 68/.,726 72,768 53,975
6 MISC 2OO5 REPURCHASE 12B1nOO'26,000,000 1,700,371 462,009 427,0M
7 MISC 2OO8 REPURCHASE 12t312008 0 (43,132)(8,226l (5,530)
I AVA CAPTTAL TRUST il (2002)o4lo1Doog 60,000,000 2,875,817 305,699 76425
I COLSTRIP 2010A PCRBs DUE
2032 03n1n032 12i14D010 66,700,000 3J05,174 't,842,069 1,686401
l0 COLSTRIP 20108 PCRBs DUE
2034 o3tolno3/.12t14D010 r7,000,0fi)1,9r6,297 1,089,500 1,007,@7
11 s.55% SERIES DUE 12-20-2040 12n0DMo 12120a010 30,000,000 5263,822 3,509,214 3,333,754
12 4.23% SERTES DUE 1 1 -2$20/7 fi29nM7 06nal2012 4,100,000 105,020 80,766 77,765
t3 U namorlized Gain (Account 257)
't4 MISC DEBTREPURCHASES I 05/10/1993 0 0 0 0
15 ADVANCE ASSOCIATED-
AVISTA CAPTTAL ll IoPRS)o6n12:037 12/1U2000 10,000,000 (1,76e,125)801,190 752,ffi
16 MISC 2OO2 REPURCHASE 1A31n002 10,000,000 (2,350,000)380,004 325,064
17 MISC 2OO3 REPURCHASE 12131DO03 25,330,000 (r,000,000)137,628 111,835
18 MISC 2OO5 REPURCHASE 1281n005 26,000,000 00 0
19 MISC 2OO8 REPURCHASE 12B1noo,B 0 0 0 0
20 AVA CAPITAL TRUST il (2002)04/012009 60,000,000 0 0 0
21 CO{-STRIP 2010A PCRBs DUE
2032 o3n12,032 1?/14DO10 66,700,000 0 0 0
22 COLSTRIP 20108 PCRBs DUE
203/'$n11203/.12114DO10 17,000,000 0
23 5.55% SER tES DUE 1 2-20-2040 12120DMO 12nOnO10 30,000,000 0 0 0
24 42370 SERTES DUE 1 1 -29-2U7 't1129t2047 06P,8t2012 4,100,000 0 0 0
FERC FORIil tlo.2 (12€6)
Page 260
Name of Respondent:
Avista Co.poration
This report is:
(1) ZI An orisinat
(2) fl AResubmission
Date ofReport
0/.|1812022
Year/Period of Report
End ot 2021lCl4
Reconclllatlon of Reported Net lncome wlth Taxable lncome for Federal lncomo Taxes
1 Not lncome forlhe Year (Page '114)147,333,570
2 Reconciling lbms for he Year
3
4 Taxable lncome Not Reported on Books
5 Contibutions in Aid of Construclion 12,275,803
8 Tobl 12,275,803
9 Deductions Recorded on Books Not Deducted for Retum
10 Book Deprccialion 246404,U4
11 Federal lncome Tax Expense 4,716,706
12 Shb lncome Tax Expense 291,365
13 Subsidiary Overheads 2,252,926
14 Olher 65,355,817
13 Total 319,021,658
14 lncome Recorded on Books Not lncluded in Refum
l5 Subsidiary Eamings 23,555,382
16 Ofrrer 4,289,414
18 Total 27,8M,796
19 Deduclions on Retum Not Charged Against Book Income
20 Tax Depreciation 218,913,627
21 Plant Basis Adjusfnenb 108.612,988
22 OOrer 123,939,'t70
26 Total 45't,465,785
27 Federal Tax Net lncome (67e,550)
28 Show Computa0on ofTax:
29 FederalTax al21o/o (142,706]l
30 PriorYearTrue Ups (157,137)
31 Cusbmer refunds relabd b prioryears at 35%(481,833)
32 ToEl Federal CurentTax Expense r/81,676)
FERC FORil No.2 (12€6)
Page 261
Name of Respondent
Avisb Corporation
This report is:
(1) EI An originat
(2) E A Resubmission
Date of Report
04n8no22
Year/Period of Report
Endot 2021l Q4
Taxes Accruad, PEpaid and Charged Dudng Year, DlsHbutlon of Taxes Charged (Show udlfi deptwherD appllcable and acct charged)
1 lncome Tax 2014 Federal Tax 2014
2 lncome Tax 2015 Federal Thx 2015
3 lncome Tax 2017 Federal Tax 2017
4 lncome Tax 2018 Federal Tax 2018
5 lncome Tax 2019 Federal Tax 201 I
o lncome Tax 2020 Federal Tax 2020
7 lncome Tax 2021 Federal Tax 2021
8 Subtotal Federal Tax 0
I Payroll Taxes 2020 UnemploymentTax WA 2020 (235,053)
10 Payoll Taxes 2021 UnemploymentTax WA 2021
't1 Subtotal Unemployment Tax (235,053)
12 Property Tax 2020 Property Tax WA 2020 18,089,813
13 Property Tax 2021 Property Tax WA 202'.l,
't4 Properly Tax 2020 Property Tax ID 2020 3,933,011
15 Property Tax 2021 Property Tax ID 2021
't6 ProperlyTax 2018 Property Tax MT 2018
17 Property Tax 2020 Property Tax MT 2020 5,898,062
18 Property Tax 202't PmpefiTax MT 2021
't9 Properly Tax 2020 Pmperty Tax OR 2020
20 Property Tax 202't Property Tax OR 2021
21 Subtotal Property Tax 27,920,886
22 Excise Tax 2016 Excise Tax WA 20't6 892,951
23 Excise Tax 2020 Excise Tax WA 2020 2,930,000
24 Excise Tax 2021 Excise Tax WA 2021
25 Corp Aclivities Tax-CAT 2020 Excise Tax OR 2020 200,004
26 Corp Aclivilies TaxQAT 2021 Excise Tax OR 2021,
27 Timber Excise Tax Excise Tax WA 2021,
28 Thermal Fuel Tax Excise Tax WA 2021 1,912
29 Subtotat Exciso Tax 4,O24,867
30 Natural Gas Use Tax Sales And Use Tax WA 2021 480
3'1 SalesAnd UseTax2019 Sales And Use Tax WA 2019 (1)
32 Sales And Use Tax 2020 Sales And Use Tax WA 2020 1',!5,214
33 Sales And Use Tax 2021 Sales And Use Tax WA 202'.1
u Sales And Use Tax 2020 Sales And Use Tax ID 2020 27,502
FERC FORM No.2 (REV 1247)
Page262
Taxes Accrued, Prepald and Charged During Year, Distlbuti,on of Taxes Charged (Show utility dept where apptlcable and acc't charged)
35 Sales And Use Tax 2021 Sales And Use Tax ID 2021
36 Subtotal Sales And Use Tax 143,195
37 Local TaxMunicipal Occupation Tax WA 2021 3,065,253
38 Subtotal Local Tax 3,065,253
39 Community Solar OherTaxes WA 2021 688
40 Hydro Relicensing Other Taxes ID 2021
4',l KWH Tax 2020 OherTaxes ID 2020 28,'t15
42 KWH Tax 2021 OlherTaxes ID 2021
43 OtrerTaxesldgation Credit 2020 ID 2020
M lnigation Crcdil2021 OherTaxes ID 2021
45 Colstip Generation Tax OtrerTaxes MT 2021
46 KWH Tax 2020 Oher Taxes MT 2020 201,716
47 KWH Tax 2021 OlherTaxes MT 202'l
48 MISCELLANEOUS OTHER OtherTaxes
49 WA Renewable Energy Credib OlherTaxes WA 2021
50 OherTaxesMisc Disfibulion 2021 326
51 Subtotal OherTaxes 230,845
52 lncome Tax 2019 State Tax ID 2019
53 lncome Tax 2020 Strate Tax ID 2020
il lncome Tax 202'l State Tax ID 2021
55 lncome Tax 2020 State Tax MT 2020
56 lncome Tax 2021 State Tax MT 2021
57 lncome Tax 2021 State Tax OR 2021
58 State Taxlncome Tax 2021 CA 2021
59 Subtotal State Tax 0
60 Payroll Taxes 2020 Payroll Tax ID 2020 (16,105)
61 Payroll Taxes 202'l Payroll Tax ID 2021
62 Payroll Taxes 2020 Payroll Tax MT 2020 (4,910)
63 Payroll Tax ORPayroll Taxes 2020 2020 (9,574)
il Payroll Taxes 202'l Payroll Tax OR 2021
65 Payroll TaxPayroll Taxes 2020 2020 (402)
66 Payroll Taxes 2021 Payroll Tax 2021
67 Payroll TaxPayroll Taxes 2021 2021 8,019,298
68 Subtotal Payroll Tax 7,988,307
69 Franchise Tax 2019 Franchise Tax ID 2019 14
70 Franchise TaxFranchise Tax 2020 ID 2020 1,090,306
FERC FORIiI No.2 (REV 12{17)
Pago262
Taxee Accrued, Prcpald and Chargod Durlng Year, Dlctrlbufion of Taxes Charged (Show utllty dept when appllcabh and acct charged)
71 Franchise Tax 2021 Franchise Tax ID 2021,
72 Franchise Tax 2020 Franchise Tax OR 2020 1,038,154
202173Francfiise Tax 2021 Franchise Tax OR
2,128,47474Subtotal Franchlso Tax
75 ConsumerCouncil Fee Other License And Fees Tax MT 2021 58
4278Public Commission Fee Olher License And Fees Tax MT 2021
10077
Subtotal other Llcense And
F6es Tax
78 lncome Tax 2021 lncome Tax 2021
79 Subtota! Income Tax 0
40 Total 45,266,874
FERC FORII No.2 (REV 12{7)
Page 262
Taxes Accrued, Prepald and Charged During Year, Dhtlbutlon of Taxes Charg€d (Show utility dept wftor€ apptlcable and acct charged)
,|0 0
2 0 0
3 0 0
4 0 0
5 0 (22,000,000)(22,000,000)0
(1,067,141)6 0 1,067,141 0
7 33, t 62 545,000 511,838 0
I 0 (1,033,e7s)(21355,000)(20,42'.t,021)0
I 0 62,298 0 (297,351\
10 877,216 583,051 ,|294,166
11 877,2160 645,349 1 (3,18s)
12 (1)8,794,393 9,295,419
13 't8,194,877 8,800,184 9,394,693
14 (1,014)3,932,039 (42)
15 7,788,M9 3,905,993 3,882,456
16 240 240 0
't7 10,258 5,908,319 1
18 9,550310 4,794,326 4,756,0U
19 (4,M7,487)4,072,730 25,246 (8,094,975)0
20 4,273,508 8,547,O22 1 0
21 (4,U7,487)43,889,457 44,707,762 (8,094,974)27,328,6',t1
22 (252,399)640,552 0
23 't0,827 2,922,485 18,y2
24 28.713.253 25,720,692 2,992,561
25 (24,949)300,000 124,945 0
26 800,000 750,000 (50,000)0
27 0
28 87,594 81,329 8,177
29 0 29,3U,326 30,415,058 74,945 3,019,080
30 4,881 4,382 979
3'l (1)(2t 0
32 69,975 184,299 890
33 1,369,417 1,232,495 136,922
u c/54)26,781 (33)
35 144,335 137,350 6,985
36 0 1,587,853 1,585,305 0 145,743
37 25,138,504 25,102.476 3,10',t,28'.1
Taxes Accrued, Propald and Charyed Dudng Year, Dbtlbufion ofTaxes Charged (Show udlfi dept where appllcable and acct charged)
38 0 25,138,504 25,102,476 0 3,101,281
039688
40 30,997 30,997 0
41 (s5)27,570 0
356,535 315,351 41,18442
43 0 0 0
04400
45 0
(2,029)46 0 203,745
47 1,060,591 801,945 258,il6
48 0
(2,311)49 srst,t+6'1 (752,135)
50 1,985 2,3'.t1
297,801510695,117 628,161 0
52 (329,840)(329,840)0
53 100 160 60 0
54 100 160 60 0
55 52 0 (52)0
56 50 50 0
057100,000 100,000
58 800 800 0
0590101.',to2 (228,670)(329,772)
60 (1)7,019 (23,125)
7,2376138,069 30,832
62 't't,064 10,848 (4,694)
(10,331)63 0 757
64 42,539 37,858 4,681
65 67 (46e)
66 2,U6 (2,346)
67 15,642,569 18,133,447 5,528,420
68 0 15,7U,240 18,223,'t74 0 5,499,373
69 14
70 2001,0s0,286
71 4,819,276 3,7U,871 1,084,405
72 677 1,038,832 (1)
73 4,207,361 3,011,158 1,196,203
74 0 9,027,314 8,875.147 0 2,280,641
Taxes Accrued, Prepald and Charged During Year, Dbtibution of Taxos Charged (Show utilfi deptwhere applicable and acct charyed)
(25)25 875
76 't6/.181 25
139 206 0 33770
78 950 850 (100)0
79 0 950 850 (100)0
40 125,352,239 108,499,818 (28,770,92',t')41,669,378(4,M7187)
FERC FORil No.2 (REv 12{17)
Page262
Tares Accrued, Prepald and Charged During Year, Distributon of Taxer Charged (Show utllty dept*'hera appllcable and acc't charyed)
1
2
3
4
5
6 (1,r08,994)'1,956,185 ('1,o2s,1441
7 (432t (188)(1,076,218)
8 0 (1,109,426)'1,955,997 0 (2,101,362)
I
't0 3,034,798 760,244 (2,919,714'1,888
11 0 3,034,798 760,2M (2,919,714l.1,888
12
13 '14,462,413 3,600,388 132,076
't4 (1,014)
't5 6,129,636 1,633,344 25,469
16 240
17 10,258
18 9,550310
19 4 '1,765,170 2,307,560
20 4,273,513 1,813,436 2,460,232
21 4,273,517 33,730,549 10,001,524 0 157,ils
22
23 10,093 (7,589)8,339
24 22,359,019 6,179,284 171,141
25 (24,949',t
26 800,000
27
28
29 0 22,369,1',t2 6.171,695 0 954,531
30 4,881
31
32 (880)
33
u
35
36 0 4,881 0 0 (880)
37 19,544,378 5,612,963
Taxes Accruod, Propald and Charged Durlng Year, Dbtribuflon ofTaxes Charged (Show utilfi deptwhere appllcable and acct charged)
5,6't2,963 0 038019,il4,378
39
40 30,997
41 (545)
42 356,535
43 (2,028)
2,99944
45
46
47 1,060,591
48
49
50 1,0'14
'l,,149,563 0 0 0510
52
155385
54 85 15
55 52
56 50
57 30,332 70,186
80058
59 0 30,604 70,216 0 800
60
61 il2,188 117,867 (624,538)2,55',1
11,06462157,034
63
279,878 (247,761)2,896647,525
65
66
67 7,872,399 221,299
706,747 397,745 7,O'11,',164 226,746680
69
(e53)(343)70
71 3.674,4il 't,'t49,983
(353)72
73 4,210,581
5,359,868 0 07403,673,511
Taxes Accrued, PrcpaH and Charged Durlng Year, Dlstlbudon of Taxes Charged (Show utlip dopt whoto appllcablo and acct chatgod)
75 (25)
76 1M
77 0 139 0 0 0
78 335 97
79 0 335 97 0 0
40 4,273,517 83,435,191 30,330,349 4,091450 (760,7321
FERC FORM No.2 (REV 12{7)
Page 262
Taxes Accrued, Pr€paid and Charged Durlng Year, Dbtrlbution of Taxes Charged (Show utlllty dept where appllcablo and acct charyed)
1
2
3
4
5
6 (889,188)
7 I ,110,000
I 0 0 0 220,812
9
10
't1 0 00 0
'12
'13
14
15
16
17
18
19
20 (160)
2'.1 0 0 0 (160)
22 (252,399)
23 (16)
24 3,809
25
26
27
28 87,594
29 00 0 (161,012)
30
3'l (3)
32 70,855
33 1,369,4',t7
34 (754)
35 't44,335
36 0 0 0 1,583,850
37 (18,837)
Taxos Accrued, Prepaid and Gharged Durlng Year, Dlstlbutlon of Taxes Charged (Show ufllty deptwhst€ appllcable and acct charged)
38 0 0 0 (18,837)
39
40
41
42
43 2,028
44 (2,eee)
45
46
47
48
(7ilA46\49
50 971
51 0 0 0 Fs+,tq6)
52
53
54
55
56
57 (s18)
58
59 0 0 0 (518)
60
61
62 (157,034)
63
&
65
66
67 7,il8,872
68 0 0 7.391,8380
69
70 1,296
71 (5,',t71)
72 1,030
73 (3.22o)
74 0 0 0 (6,065)
Taxes Accrued, Prepald and Charged Durlng YoaB Dlstlbuton of Taxes Charged (Show utlity d6ptwherc appllcable and acct charged)
75
76
77 0 0 0 0
78 518
79 0 0 0 5't 8
40 0 0 0 8,255,980
FERG FORM No.2 (REv 12{17)
Paga262
Name of Respondent
Avista Corporation
This report is:
(1) UI An originat
(2) E A Resubmission
Date of Report
o411812022
Year/Period of Report:
Endot202'llQ!.
Mbcellaneous Current and Accrued Llabilifies (Account 2tl2)
1 MISC LIAB.MARGIN CALL DEPOSIT 1,085,000
2 MISC LIAB-FOREST USE PERMITS 2,366,656
3 MISC LIAB - SUAJPMORGAN CHASE 1,151,810
4 ACCTS PAY - SOFTWARE LICENSES. ST 434,664
5 ST LEASE ACCRUAL 5,354
6 MISC LIAB-FERC ADMIN FEE ACC 625,000
7 MISC LIAB.FERC ELEC ADMIN CHG 120,153
I MISC LIAB.MT LEASE PAYMENTS 5,169,000
I MISC LIAB.MT INVASIVE SPECIES FEE '194,165
10 MISC LIAB-PAID TIME OFF 27,281,19',|,
11 MIISC LIAB. OL DONATION POOL 21,143
'12 EMPLOYEE RELIEF FUND 707
't3 WORKERS COMP LIABILITY 887,008
14 ACCTS PAYABLE INVENTORY ACCRUALS€C 267,174
15 ACCTS PAYABLE EXPENSE ACCRUAL€C 4,8/6,020
16 CURRENT PORTION-BENEFIT LIAB 't 3,581,697
'17 CLEARING ACCOUNTS 23,449
18 PREPAYMENTS 1,000,311
19 CUSTOMER ACCOUNTS 10,049,373
45 Total 69,109,875
FERC FORM No.2 (12-96)
Page 268
This Page Intentionally Left Blank
Name of Respondent:
Avish Corporalion
This report is:
(1) ZI An odsinat
(2) E A Resubmission
Date of Report
0/,|18t2022
Year/Period of Report
End ot 2021lQ4
Cnher Debrred Credtts (Account 253)
1 Defened Gas Exchange
tr)1,'t25,000 495 5,343,750 5,625,000 1,406,250
2 Bills Pole Rentals 646,33s 't72 1,1'18,568 80r'.432 332,199
3 Debr Comp Aclive Execs 9,173,880 124 962,528 1,301,966 9,513,318
4 Executive lncent Plan 140,000 214 't40,000
5 Unbilled Revenue 105,M5 908 16,104,598 18,158,584 2,159,431
6 WA Energy Recovery Mechanism
i!)11,383,248 186 11,383,248
7 Demupling Defened Credib
lr)1,855,168 '182,456,495 1,131,297 6,189,577 6,913,1148
8 Reg Liability-COVID-1 9 Defenal
rO 6,660,724 1,088,376 7,749,100
I WA REC Defenals
o 186,431 51,900 1,,140,095 1,388.195
10 Misc Defuned Credits
o 360,229 186,550,
5't4,545 579,095 7',t3,759 494,893
11 Timber Harvest
&)186 226,818 226,818
45 TOTAL 31,450,029 36,814,984 35,548,607 30,183,652
FERC FORiI No.2 (12{6)
Pago 269
Name of Respondent:
Avista Corporation
This report is:
(1)UJ An originat
(2) E A Resubmission
Date of Report
04n812022
Year/Period of Report:
Endof.2021lo1,
FOOTNOTE DATA
Ia) Concept DescriptionOffCtherDefenedCredits
:orlisBC and Avista exchange volumes of gas on a firm delivery basis during difurent time periods. Amortization is recorded monthly every year. This contract ends
\pril 15,2025.
([) Concept DescriptionOOherDefenedCredits
Ihe Washington Energy Recovery Mechanism (ERM) allows Avistra to periodically increase or decrease elecfic rates. This accounting method t'acks difierences
)etween acfual power supply costs, netof wholesale sales and sales of fuel, and he amount included in base rates.
G) Concept DescriptionOfOtheoefenedCredib
,Vashington and ldaho Decoupling mechanisms for elecbic and nahrral gas were extended hrough March 31 , 2025. Oregon's decoupling mechanism for nafural gas
,vas approved beginning March 1, 2016.
)ecoupling revenue deferrals are recognized during the period they occur, subjectto certain limitations. Revenue is expected b be collected wihin 24 months of he
leferral.
Ifll Concept DescriptionOOtherDefu nedCredits
)efenal of COVID-19 costs as perWAOder No.01, Dockeb UE-200407 and UG200408, ldaho PUC fuer No,34718, Oregon PUC Order No.20-401, Docket UM
2069.
(9) Concept DescriptionorctherDefenedCredits
,Vashington Docket UE-200505 Order 01. Rebate to Washingtcn retail customers under Schedule 98 based on the projected net REC revenues.
I0 Concepf Descrip6onOflStherDefenedCredib
(ette Falls Generation Stration undemround fuel leak of $64,140 - Continuinq remediation liabiliV is recorded.
lg) Concept DescriptionOffClherDefenedCredib
\t12t3'1D020,i'tis creditwas embedded in a suspense accruntwith multiple oher debit amounts which fully offset this credit balance. This credit amount has been
:mbedded in the suspense account since 2015, the Company identified his amount during202'l and reclassified it to account 253 as ot 1213112021.
FERG FORM No.2 2-e6)
Pagc 269
Name ofRespondent
Avista CorpoElion
This eport is:
(t) zI Rn original
(2) E A Resubmission
Dab ofReport
Mh8no22
Year/Period of Report
Endot 2o2ll Q4
Accumulated Dofonod lncome Taxos-Other Property (Account 282)
I Account 282
2 Elecbic 398,244,120 9,376,181 70,652,238 1A212il 71,392,2U 408,360,347
3 Gas 143,910,U7 4,199,524 49,365,500 1821254 50,206,033 148,950,404
Oher (Define)1,069,275 6't,590,'t 82461.260,966 r/40,059)'t82t254
5 Tohl (Iobl of
lines 2 thru 4)603,415,433 't2,835,646 120,O',t7,738 122,667,592 0 618,900,933
6 Oher
(Speciry)0
7
TOTAL
Account2S2
ffotal of lines
5 thru 6)
603'415,433 12,835,646 't20,017,738 122,667,592 0 618,900,933
I Classification
ofTOTAL
I Federal
Income Tax 603,4't5433 't2,835,646 120,O',t7,738 122,667,592 618,900,933
10 State lncome
Tax 0
11 Local lncome
Tax 0
FERG FoRM No.2 (REv 12.07)
?age274
Nam€ ofRespondent
Avistia Corporation
This report is:
(1) Zl An orisinat
(2) E AResubmission
Date of Report
o411812022
Year/Period of Report
Endot2021l Q4
Accumulated Dofanod tncome Taxes€Orer (Account 283)
1 Account2S3
2 Elecbic 't2,928,052 7,073,200 263,'.t67 19,136 1,179 1821254 17,909,782 37,665,824
3 Gas 3,O42,il7 7431,692 611,207 113,646 182 12,426,198 22,402,876
4 OOrer (Define)1U,147,569 5,647,7il 176,665 20483 182125/.17,074,283 206,713424
5 Tohl fiotal of
lines 2 thru 4)200,118,'168 20,152,646 1 ,051,039 153,26s 1,179 47,410,263 266,782,124
o Oher(Speci!)
7
TOTAL
Account2S3
(Iotal oflines 5
thru 6)
200,118,168 20,152,646 1,051,039 153,265 1,179 47,410,263 266,7e2j24
8 Classification
ofTOTAL
I Federal
lncome Tax 200,118,168 20,152,446 1,051,039 153,265 1,179 47,410263 266,782,124
10 State lncome
Tax
11 Local lncome
Tax
FERC FORiI No.2 (REV 12{,7)
Page 276
Name of Respondent
Avista Coporation
This report is:
(1) Zl An originat
(2) E AResubmission
Date of Report
0/.|1812022
Year/Pedod of ReporL
Endot 2O21l Q4
Other Regulatory Llabilldes (Account 2$tl)
1 ldaho lnvestnentTax Crcdit
Ic)8,874,779 190 1,108,577 0 7,766,202
2 lnterest Rate Swaps
&l 15,045,752 427,175 17,886,002 't7.902,790 15,062,540
3 Nez Perce s06,300 557 22,008 0 4U,292
4 ldaho Eamings Test 686,970 0 0 686,970
5 4,154,224 2,918,109Decoupling Rebate
&)2,335,746 495,182 3,571,861
b WAERM
rO 26,486,130 186,557 19,067,343 12,401,822 19,820,609
7 Defuned Federal ITC - Varies
te)7,821,976 190 141,936 0 7,680,040
I Planl Excess Defened
0 382,938,797 190,282 47,165,951 4,146,763 339,919,609
I Reg Liability MDM System 897,4't6 431 't1,29'l 78,050 964,'t75
10 AFUDC Equity Tax Deturral
GI 2,606,2148 407 666,038 70,577 2,O10,987
11
ID
Exist Meters/ERTS Excess Depr
Defened
't,879,242 182 2,571,853 692,611 0
12 DSMTarifiRider ilo,275 0 5.827,354 6,367,629
13 Low Income EneeyAssisbnce 3,783,957 242,908 160,974 3,120,839 6,743,822
14 Reg Liability - OR Tax St'abgy
Defenal
0 0 1,322,007 1,322,OO7
'15 181,126Reg Liability - Tax Reform
Amortzalion - 1 year
994,068 407,43',1 2,319,765 1,506,823
16
14)
Reg Liability - Energy Eftcienry
Assistance
1,532,183 242,908 103,349 0 1,428,834
17
I!)
Reg Liability - Colstip
Community Fund
3,357,1'tl 232,407 3,357,1't'l 0 0
18 Reg Liability - COVID-I9
Defenal
4,288,655 407 187,9',t1 650,402 4,751,146
19 Reg Liability - Tax Cusbmer
td
Credit
0 190,4't0 11,1149,638 155,31',t,627 143,861,989
20 Other Regulatory Liabililies -
lsl
Varies
8,*5,572 143,190,
407 376,835 't,523,402 9,692,139
45 Total 473,121,377 1't0,168,443 0 208,709,291 571,662,225
FERC FORiI No.2 (REV 12{17)
Pago278
Name ofRespondent
Avista Corporation
This report is:
(1) gl An original
(2) E AResubmission
Dab of Report
0/,t18t2022
Year/Period of Report
Endot2021l Q4
FOOTNOTE DATA
{a) Concept DescriptionAndPurposeOOherRegulatoryLiabi lities
Notamorlized.
l\rark-to-Market gains and losses firr interBst rate swap derivatives. Upon settlement, amortization or Regulatory Assets and Liabilities as a component of interest
expense over the term ofthe associated debt.
{b) Concept DescdptionAndPurposeOOherRegulatoryLiabi lities
G) Concept Descri ptionAndPurposeOOtherRegulatoryLiabilities
Decouplinq rebates are recoqnized during he period hey occur, subiect to cerbin limibtions. Rebates are refumed to customers wihin 24 months of the deferral.
leD Concept DescriplionAnd PurposeOO(herRegulatoryLiabi I ities
fhe Washington Energy Recovery Mechanism allows Avista to periodically increase ordecrease electic rates. This accounling method hacks difierences between
actial power supply costs, net ofwholesale sales and sales offuel, and the amount included in base rates. Avista files yearly on or before April 1 fcr prudence
review by the commission.
l$ Concept DescriplionAndPurposeOrc(herRegulatoryLiabi I ities
Noxon ITC - 65 year amortization, ends2077
Community Solar ITC - 20 yearamortization, ends 2035
Nine Mile ITC - 65 year amortization, ends 2080
j! Concept Descri ptionAndPurposeOffCherRegulatoryLiabilities
Amortized over Emaininq book life of plant, estimated 36 years.
J$ Concept DescriptionAndPurposeofoherRegulatrcryLiabililies
'l , UE-200894 effecnve 1on1n021, amortization over one year.
Electric SetdementAVU-E-19-04 ordered a hansferto account 254320 for ldaho
Dockeb UE-200900,
lh) Concept DescriptionAndPurposeOOtherRegulabryLiabilities
Washinobn Dockeb UE-180418 and UG180419
O Concept DescriptionAndPurposeOOherRegulabryLiabi lities
Washinston Dockeb UE-I90912 and UG-190920, ldaho Docket AVU-E-18-12 and AVU{-1848, Oreson Oder No.19424
fl Concept DescriptionAndPurposeOOherRegulatoryLiabilities
Washington Docke# UE-190912, UG-190920
ldaho DockeH AVU-E-18-12, AVU-G18-08
Oreoon RG 81. Docket No. ADV 1063 (Advice No. '19-10-G)
(!) Concept Descri ptionAndPurposeOfrCtherRegulatoryLiabilities
Creqon Docket No.l)M2124 -Defunal of associated stiate tax savings of approximately $1.3M thru 1213112022.
(Q Concept DescriplionAndPurposeOO{herRegulatoryLiabi I ities
11201Dockeb UE-17(N85, UG170486 (Schedule 174, amortization ended
Advice# ADV 923/19-01-G (Schedule 474, amoldzaton ended21282.021)
Case# GNR-U-18-01 amortization ended 3/3 1
(m) Concep[ DescriptionAndPurposeOOtherRegulatoryLiabilities
Avista's conhibution in the Enerqy Assishnce Fund as per ldaho Setflement Stipulation Case# AVU-E-19{4 (Page 10, #16 a.ii).
{g) Concept DescriplionAndPurposeOOtherRegulatoryLiabi lities
Washington Order09 in Dockets UE-190334,UE-19O222. Defened funds ftom shareholders and cusbmers to help the Colstip community transition away tom
economic activity related to coal-fired qeneration.
Iq) Concept DescriptionAndPurposeO0herRegulatoryLiabilities
Deferral of COVID-19 costs as per ldaho PUC Order No.34718, Oregon PUC Order No.20401, Docket UM 2069, and Washington Oder No.01, Dockets UE-
200407, uG200408.
(Q Concept DescriptionAndPurposeOOtherRegulatoryLiabi lities
r/VA Order01, Dockeb UE-200895 and UG200896, lD Case Nos. AVU-E-20-12 and AVU-G20{7 Order No.34906, and OR Docket# UM 2124 Order#21-131
Accounting mehod change for federal income tax from normalization to flow-through for lndusfy Directcr Direclive No. 5 mixed service cosb and mebrs.
{d Concept DescriptionAndPurposeOOtherRegulatoryLiabilities
of deprodatoa €,penss of $0.0M per ldaho Oder No. 30276 Casa Noe. AVU€-1 843 and AVU-el 8.02.
incomebt netopen0ng loss car4lfunrard of 07.5Mwill mvetee overh€ p€rlod ln whlch wa are ableb u0lizoh6 losgb ofratbxablo lncoms on ho ldaho,
Planl E:(cos8 D€frred balance of $74,329 amortzod ovor 1 year.
end Or€gpnbxr€fums.
Prge278
This Page Intentionally Left Blank
Name ofRespondent
Avistia Corporation
This report is:
(1) Ul An orisinal
(2) E A Resubmission
Dab of Report
0411812022
Year/Period of Report:
Endot,202'llQ4.
Gas Oporaung Revenuoa
1 (480) Residential Sales
2 (481) Commercial and lndustial Sales
3 (482) Oher Sales b Public Authorities
4 (483) Sales for Resale
5 (484) Interdeparfnental Sales
o (485) lnbacompany Transfers
7 (487) Forbited Discounb
8 (488) Miscellaneous Service Revenues
I (489.1 ) Revenues from Transportalion of
Gas of Ohers Through Gahering Facilities
10
(489.2) Revenues fiom Transportalion of
Gas of O0rers Through Transmission
Facililies
11
(489.3) Revenues from Transportation of
Gas of Others Through Disbibution
Facililies
12 (489.4) Revenues from Storing Gas of
Ohers
13 (490) Sales of Prod. Ext from Naarral C'as
14 (491) Revenues from Natural Gas Proc. by
Others
't5 (492) Incidental Gasoline and Oil Sales
16 (493) Rent hom Gas Property
17 (494) lntedepaffnental Renb
18 (495) Oher Gas Revenues
19 Subtotal 0 0 0 0
20 (496) (Less) Provision tor RaE Retunds
21 TOTAL 0 0 0 0
FERC FORM No.2 (REV 12{17)
Page 300
GaB Oporadng Revenues
1 221,404,777 213,611,519 221,4M,777 2't3,611,519 21,983,489
2 102,065,963r08,615,420 108,615,420 't02,065,963 15,181,386
3 0 0 0 0 0
4 105,073,7631'.t4,711J€'9 1',t4,71',tA89 105,073,763 36,282,192
5 328,145 252,sil 328,145 252,sil 47,887
6 0 0 0 0
7 0 0 0 0
I 27,568 43,452 27,fi8 45452
I 00 0 0 0
10 0 0 0 0 0
1'.i,8,547,319 7,916,862 8,547,319 7,916,862 17,90't,306
12 0 0 0 0 0
13 0 0 0 0
14 0 0 0 0
15 0 0 0 0
16 46514,000 't4,000 465
17 0 0 0 0
18 4,986,83518,827,7il 18,827,7il 4,986,835
't9 472,476482 ,[i}3,951,423 472,476,482 433,951,423
20 (1,0s3,458)(3,192,858)(1,093358)(3,192,858)
21 473,569,940 437,',t44,281 473,569,940 437,144,281
FERC FORiI No.2 (REV 12{17)
Page 300
Gas Operaflng ReYenues
1 21,998,766
2 14,793,672
3 0
4 slt,966,875
5 36,886
6
7
8
I
10 0
11 18,573,063
't2 0
13
't4
15
16
17
18
19
20
21
FERC FORM No.2 (REV l2{7}
Page 300
Name ofRespondent:
Avista Corporation
This report is:
(1) ZI An odsinat
(2) E AResubmission
Date of Report
04n812022
Year/Period of Report
Endot 202ll Q4
Other Gas Revenues (Account 495)
,|Commissions on Sale or Disbibulion of Gas of O,lhers
2 Compensalion br Minor or lncidental Services Provided for Ohers
3 Pmfit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale
4 Sales of Stseam, Water, or Electicity, including Sales orTransfers to Other Deparfnenb
5 Miscellaneous Royalties
6 Revenues hom Dehydration and Oher Pmcessing of Gas of Ohers except as provided for in
the lnstuctions to Account 495
7 Revenues for Right and/or Benefib Received from Ohers which are Realized Through
Research, Development, and Demonstration Ventures
8 Gains on Se6ements of lmbalance Receivables and Payables
I Revenues from Penalties eamed Purcuant to Tarifi Provisions, including Penalties Associated
with Cash-out Setilements
10 Revenues ftom Shipper Supplied Gas
11 Oher revenues (Speciff):
12 Misc Bills 594,299
13 Defuned Exchange Revenue 5,343,750
14 Decoupling Defened Revenue 12,889,716
40 TOTAL 18,827,765
FERC FORM No.2(12-961
Pago 308
Name ofRespondsnt
Avista Corporaton
This mport is:
(1) ZI An Original
€) E AResubmlssion
Dab ofRepoft
0411812022
Year/Pedod ofReport
Endot 2021l Q4
Gar Operaflon and [alnbnanco Expenre:
1 1. PRODUCTION EXPENSES
2 A. ManuEctrred Gas Production
3 Manultacfu red Gas Poducton (Submit Supplemental Stabment)
4 B. Nafural @s Produc{on
5 81. Natural Gas Production and Gahering
6 Operalion
7 750 Operation SupeMsion and Engineering 0
8 751 Prcduciion Mapsand Records 0
I 752 C,as Well Expenses 0
10 753 Field Lines Expenses 0
1',!731 Field Compressor Staton Expenses 0
12 755 F|old Compressor Station Fuel and Power 0
13 756 Field Measuring and Regulating Station Expenses 0
14 757 Purifl calion Expenses 0
15 758 Gas W6ll Royaltes 0
16 759 Oher Expenses 0
17 760 Rents 0
18 TOTAL Operation Cfotal of llnes 7 hru 17)0
19 Maintenance
20 761 Malnbnance Supervision and Engineering 0
21 762 Mainbnance of Stuctrres and lmprcvements 0
22 763 Malntenance of Producing Gas Wells 0
23 764 Mainbnance of Field Lines 0
24 765 Mainbnance of Field Comprcssor Station Equipment 0
25 766 Mainbnance of Field Measuring and Regulating Stration
Equipment 0
28 767 Mainbnance of Purification Equipment 0
27 768 Malnt6nanc6 of Drilling and Cleaning Equipm€nt 0
28 769 Mainbnance ofOher Equipment 0
29 TOTAL Mainbnancs (Iotal of lines 20 thru 28)0
30 TOTAL Natural Gas Prcduction and Gahering (Iotal of lines 18 and
2el 0
31 82. Products Exbacton
32 Operaton
33 770 Op€ralion Sup€rvislon and Engineering 0
u 771 Operation Labor 0
FERC FORiI No.2 (12{6)
Page 317
Gas Operaton and klnianance Expensos
35 772 @s Shrinkage
36 773 Fuel 0
37 774 Pwter 0
38 775 Mabdals 0
39 776 Operalion Supplies and Expenses 0
40 777 C'as Processed by Ohers 0
41 778 Royallieson Products Exha&d 0
42 779 Marketing Expenses 0
43 780 Products Purchased fur Resals 0
44 781 Variation in Producb lnvonbry 0
45 (Less) 782 Eltbacbd Prcducts Used byhe Utility4redit 0
46 783 Rents 0
47 TOTALOperalion Cfotal of lines 33 ttru.16)0
48 Maintenance
49 784 lvlainbnanc6 Supervlsion and Engineering 0
50 785 Mainbnance of Shtctrres and lmprovemenb 0
51 786 Mainbnanca of Exbac{on and Reflning Equipment 0
52 787 Mainbnance of Pip€ Llnes 0
53 788 Mainbnance ofExbacbd Prcducb Sbrage Equipment 0
il 789 Maintenance orCompr€ssor Equipment 0
55 790 Mainbnanca of Gas Measuring and Regulating Equipment 0
56 791 Maintenanco of Ofi er Equipm6nt 0
57 TOTAL MainEnancs Ootal of lines 49 hru 56)0
58 TOTAL Products Exbaclion (Iotal oflines 47 and 57)0
59 C. E:eloralion and Devolopment
60 Opemlion
61 795 Delay Rentals 0
62 796 Nonprcductve Wdl Drilling 0
63 797 Abandoned Leases 0
64 798 Other Exploralion 0
65 TOTAL Explora[on and Development Ootal of lines 6l lhru &l)0
66 D. OfterGas Supply Expenses
a7 Operalion
68 800 Natrral C,as Well Head Purchases 0
69 800.1 Nafural Gas Well Head Purchases, lnbacompany Transfers 0
70 801 Nabral C,as Field Line Purchases 0
71 802 Natural Gas @soline Plant OJtet Pulchases 0
72 803 Nafural Gas Transmisslon Llne Purcfiases 0
FERG FORil No.2$2AAl
Page 317
Gas Opera0on and llalnlenance Exponsos
73 804 Natunal Gas City Gab Purchases 255,180,181 202,359,237
74 804.1 Liquefed Natural Gas Purchases 0
75 805 Oher Gas Purchases 0
76 (Less) 805.1 Purchases Gas Cost Adjustnenb 19,288,831 4,674,021
77 TOTAL Purchased Gas flotal of lines 68 thru 76)235,891,350 197,685,216
78 806 Exchange Gas 0
79 Purchased Gas Expenses
80 807.1 Well Expense-Purchased Gas 0
81 807.2 Operation of Purchased Gas Measuring Stations 0
82 807.3 MainEnanco of Purchased Gas Measuring Stations 0
83 807.4 Purchased Gas Calculations Expenses 0
u 807.5 Oher Purchased Gas Expenses 0
85 TOTAL Purchased Gas Expenses (Iotal oflines 80 thru 84)0
86 808.1 GasWhdrawn from Sbrage-Debit 18407,841 't7,913,7U
87 (Less) 808.2 Gas Delivered to Storage-Credit 26,476,514 13,143,7',t1
88 809.1 Wihdrawals of Liquefied Natural Gas tor Procossing-Debit 0
89 (Less) 809.2 Deliveries of Natrral Gas fur Processing€redit 0
90 @s used in Ulility Operation4redit
91 810 Gas Used for Compressor Sbtion Fuel€redit 0
92 811 Gas Used br Produc'ts Extac'tion-Credit 1,018,144 297,U8
93 812 Gas Used for Oher Utility Operations-Credit 0
94 TOTAL Gas Used i n Utility Operations4redit Cfohl of lines 91 thru
e3)1,018,164 297,U8
95 813 OfirerGas Supply Expenses 1,7&,142 1,6U,679
96 TOTAL Oher Gas Supply Exp. (fotal of lines 77,78,85,86 hru
89,94,95)228,568,655 203,762,620
97 TOTAL Production Expenses fiotal oflines 3,30,58,65, and 96)228,568,655 203,762,620
98 2. NATURAL GAS STORAGE, TERMINALING AND
PROCESSING EXPENSES
99 A. Undergmund Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering 4,207 7,196
102 815 Maps and Records 0
103 816 Wells Expenses 0
104 81 7 Lines Expenso 0
105 81 8 Compressor Sblion Expenses 0
106 81 9 Compressor Shton Fuel and Power 0
107 820 Measuring and Regulating Station Expenses 0
108 821 Purifcation Expenses 0
FERC FORil No.2 (12€6)
Page 317
Gas Operaton and llalnbnance Erpensos
109 822 Explora$on and Development 0
110 823 Gas Losses 0
111 824 Other Expenses 889,434 805,804
112 825 Sbrage Well Royallies 0
113 826 Renb 0
114 TOTALOperation (Iotal of linesof 101 ttru 113)893,641 813,000
't15 Mainbnance
1't6 830 Mainbnance SupeMsion and Engineering 0
1'.t7 831 Mainbnance of Stuctrres and lmprcvemenb 0
118 832 Maintenance of Reservoirs and Wells 0
't19 833 Mainbnance ofLines 0
120 834 Mainbnance of Compressor Station Equipment 0
121 835 Mainbnance of Measudng and Regulating Station Equipment 0
122 836 Mainbnance of Purification Equipment 0
123 837 Maintenance of Oher Equipment 2,099,183 2,186,040
'124 TOTAL Mainbnance (Iotal of lines 116 ttru 123)2,099,183 2,'t86,040
't25 TOTAL Underyround Storage Expenses (Iotal of lines 114 and '124)2,992,824 2,999,040
126 B. OherStorage Eeenses
127 Opera6on
128 &40 Operalion Supervision and Engineering 0
129 841 Operaton Laborand Expenses 0
130 &42 Renb 0
'131 8/.2.1 Fuel 0
132 84.2.2Panter 0
133 842.3 Gas Losses 0
1U TOTALOperaton fiotal oflines 128 thru 133)o
't 35 Maintenance
't36 843.1 Mainbnance Supervision and Engineering 0
137 843.2 Mainbnance of SEucfures 0
138 843.3 Maintenance of Gas Holders o
139 843.4 Mainbnance of Purif cation Equipment 0
140 843.5 Mainbnance of Liquefac'lion Equipment 0
141 &43.6 Mainbnance of Vaporizing Equipment 0
142 843.7 Mainbnance of Complessor Equipment 0
143 843.8 Maintenance of Measuring and Regulating Equipment 0
144 843.9 Mainbnance of Oher Equipment 0
145 TOTAL Malnbnanc€ Cfotal of lines 136 thru 144)0
146 TOTAL O(herStorage Expenses (Iotal oflines 134 and 145)0
FERC FORII No.2 (12€6)
Page 317
@s Operaton and talnbnance Exponsos
147 C. Liquefied Natural Gas Terminaling and Pmcessing Expenses
148 Operalion
't49 844.1 Operation Supervision and Engineering 0
150 844.2 LNG Pmcessing Terminal Laborand Expenses 0
151 844.3 Liquefac,tion Processing Labor and Expenses 0
152 844.4 Liquefaclion Transportalion Labor and Expenses 0
153 844.5 Measuring and Rogulating Labor and Exp6nses 0
154 844.6 Compressor Sbtion Labor and Expenses 0
155 844.7 Communication System Expenses 0
156 844.8 Sysbm Contol and Load Dispatcfiing 0
157 845.1 Fuel 0
158 845.2 Power 0
159 845.3 Renb 0
160 845.4 Demunage Chaqes 0
16't (less) 845.5 Wharfage R€ceipb4redit 0
162 &45.6 Processing Liquefiod orvapodzed Gas by Ohe.s 0
163 846.1 Gas Losses 0
164 846.2 Oher Expenses 0
165 TOTALOperaton Cfohl of lines 149thru 164)0
166 Mainbnance
167 847.'l Maintenance Supervision and Engineering 0
168 &47.2 Maintenance of Stuctures and lmpovemenb 0
169 847.3 Maintenance of LNG Prccsssing Terminal Equipment 0
170 847.4 Mainbnance of LNG Transportalion Equipment 0
171 847.5 Maintenance of Measuring and Regulating Equipment 0
172 847.6 Mainbnance of Compressor Stalion Equipment 0
173 847.7 Mainbnance of Comirunicaton Equipment 0
174 847.8 Mainbnance of Oher Equipment 0
175 TOTAL Maintenance (Iotal of lines 167 hru 174)0
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (l'otral of lines
165 and 175)
177 TOTAL Natrral Gas Sbrage (Iotal of lines 125,146, and 176)2,992,824 2,999,040
178 3. TRANSMISSION EXPENSES
179 Operation
't80 850 Operation Supervislon and Engineering 0
181 851 Systom Contol and Load Dispabhing 0
182 852 Communicalion System Expenses 0
183 853 Compressor Stalion Labor and Expenses 0
FERC FORM No.2 (12{6)
Page 317
Gas Operadon and Ualnbnanco Expenres
1U 85t[ Gas brComprcssorstation Fuel 0
185 855 @rer Fuel and PowerbrComprcssorstations 0
186 856 Mains Expenses 0
187 857 Measuring and Regulating Station Expensss 0
188 858 Transmission and Comprcssion of Gas by Ohers 0
189 859 Oher Expenses 0
190 860 Renb 0
191 TOTALOperaton (Iotal oflines 180 thru 190)0
192 Mainbnanco
193 861 Mainbnance SupeMsion and Engineedng 0
194 862 MainEnancs of Shucfur€s and lmprovemenb 0
195 863 Mainbnance of Mains 0
196 8O4 Mainbnance of CompressorShlion Equipment 0
197 865 MainEnance of Measuring and Regulating Stalion Equipment 0
198 866 Mainbnance of Communication Equipment 0
199 867 Mainbnancg of Other Equipment 0
200 TOTAL Mainbnance (Iotal of lines '193 ttru 199)0
201 TOTALTransmission Exponses Cfotal oflines 191 and 200)0
202 4. DISTRIBUTION EXPENSES
203 Operalion
204 870 Operation Sup€rvision and Engineering 2,415,891 2,566,384
205 871 Distibulion Load Dispabhlng 0
206 872 Compressor Shton Labor and Expenses 0
207 873 Compressor Shlion Fuol and Power 0
208 874 Mains and Selvices E)pensgs 653/,792 6,767856
209 875 Measuring and Regulatng Station Expenses€eneral 194,891 213,070
210 876 Measuring and Regulating Station ExpensesJndustial 3,534 6,318
211 877 Measuring and Regulatng Shtion Expenses€ity Gas Check
Station 101,935 69,259
212 878 Mehr and House Regulabr Expenses 950,976 905,675
213 879 Gusbmer lnstallalions Expenses 2,537,313 2471,877
2'.t4 880 O(her Expenses 2,446,991 2,478,227
215 881 RenE 7,4A9 48,470
216 TOTALOpera0on (fotal of lines 204 hru 215)15293,812 15,527236
217 Mainbnance
z',t8 885 Mainbnance SupeMsion and Engineering e7244 102,114
219 886 Mainbnance of Shrcfures and lmprovemenb 0
220 887 Mainbnance of Mains 2,2%,313 2,472,876
FERG FORII No.2 (12€6)
Page 317
Gas Operadon and falnbnance Expensos
221 888 Mainbnance of Compressor Stalion Equipment 0
222 889 Mainbnance of Measuring and Regulating Station Equipment-
General 518,443 739213
223 890 Mainbnance ofMeas. and Reg. Sblion EquipmentJndusbial 32,523 55,558
224 891 Mainbnanca of Meas. and Reg. Shlion Equip€ity Gab Check
Station 110,593 233,429
225 892 Mainbnance of Services 2,339,341 1,874,030
226 893 Mainbnance of Mebrs and House Regulabrs 2,967.161 2,966,028
227 894 Maintonanco of Oher Equipment 332,076 4/8,15'.l,
228 TOTAL Mainbnance (Total of lines 218 hru 227)8,621,694 8,891,399
229 TOTAL Distibulion Expenses (Iotral of lines 2'16 and 228)23,915,506 24,418,635
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operalion
232 90'l SupeMsion 158,411 136,117
233 902 Mebr Reading Expenses 6332s9 935,192
2U 903 Cusbmer Recods and Collection Expenses 6,776,121 6,893,676
235 9(N Uncolloctbls Accounb 2,506,899 3,283,s20
236 905 Miscellaneous Customer Accounts Expenses 85,653 134,095
237 TOTAL CusbmerAccounb Expens€s [fot]al of llnes 232 thru 236)'t0,'t60,343 11,382,600
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operalion
240 907 Supervision 0
241 908 Cusbmor Assistance Expenses 13,8/,2224 13,354,719
242 909 lnbrmalional and lnstuctional Expenses 668,155 975,808
243 910 Miscellaneous Cusbmer SeMce and lnfurmational Expenses 2%,807 295,212
244 TOTALCusbmerseMce and Inbnmlion Expenses (fotal of lines
24Otm243l 14,805,186 14,625,739
245 7. SALES EXPENSES
246 Operation
247 911 Supervision 0
248 912 Demonstatng and Selling Expenses 0 260
249 913 Adveilising Expenses 0 550
250 916 Miscellaneous Sales Expenses 0
251 TOTALSaIeS Expenses (Iotal oflines 247 thru 250)0 810
252 8. ADMINISTRATME AND GENERAL EXPENSES
259 Operalion
2il 920 Administalive and General Salaries 13,635,8'16 11,83/.,574
255 921 Office Supplies and Expenses 1;t78,42O 1,807,439
256 (Less) 922 Admlnishatve Expenses Transtured€redit 18,574 20,'t35
FERC FORIi ilo.2 (12€6)
Page 317
Gas Operation and taintenance Expenses
257 923 Oubide Services Employed 4,875,649 4.513.247
258 924 Property lnsurance 7M,375 572,070
259 925 lnjuries and Damages 1,U8,775 1,575,608
260 926 Employee Pensions and Benefb 10,84'1,938 12,341.599
261 927 Franchise Requiremenb 0
262 928 Regulatory Commission Expenses 2,087,3'12 1,933,458
263 (Less) 929 Duplicate Charges-Credit 0
264 930.1 General Adverlising Expenses 5,308
265 930.2Miscellaneous General Expenses 1,878,650 2,455,255
266 931 Rents 't85,705 159,577
267 TOTAL Operation ffotal of lines 254 thru 266)37,823,374 37,172,692
268 Maintenance
269 932 Maintenance ofGeneral Plant 5,247,38',1 5,057,592
270 TOTALAdministsative and General Expenses (Iohl of lines 267
and 269)43,O70,755 42.230.2U
271 TOTAL Gas O&M Expenses (fotal of lines
97,17 7,201,229,237,244,251, and 27 O)323,513,269 299,419,728
FERC FORM No.2 (12€6)
Page 317
Name of Respondent:
AvisE Corporation
This report is:
(t) Z en originat
(2) E A Resubmission
Date of Report
041't8t2022
Year/Period of Report:
Endo12021l @
Gas Used ln Utlltty Operatlons
1 810 Gas Used fur Compressor Station Fuel - Credit 2,283,281 0
2 811 Gas Used for Producb Ext'action - Credit 441,587,713 1,018,164
3 Gas Shrinkage and Ofier Usage in Respondenfs Olvn
Processing - Credit
4 Gas Shrinkage, etc. for Respondenfs Gas Processed by
Ohers - Credit
5
6
7
8
I
t0
11
't2
13
14
15
16
't7
18
19
20
21
22
23
24
25 Total 43,870,994 '1,018,164
FERC FORiI No.2 (12€6)
Pags 331
Namoof R€spodont
A$eCotporafion
Thls l€poills:
(1) EI An olslnal
@) E AResubrnls$on
DabofR€pot
ut18DM2
Yoar,Prrlod of Ropot
End ofi 2021/Q4
FOOTNOTE DATA
Ia) Concapt AEduoNatrrdca8Dollw€dByRe8pondenGasusedFoPtoducilsExhao[on
RoDrcsontrs the amountof omcessed oa8 run hlulgh fre Dlant
Page 3itl
Name ofRespondent:
Avisb Corpora6on
This report is:
(1) UI An orisinat
(2) E AResubmission
Date of Report
04t18t2022
Year/Period of Repot
End of 202'll Q4
Other Gas Supply Expensss (Account 813)
1 Gas Resource Management:
2 Labor 1,117,522
3 Labor Loading 243,142
4 O,lher Expenses (Pmfussional Services, Travel, Transportation, Office Supplies, Training)212,816
5 RegulabryAfiairc:
6 Labor '15,924
7 Labor Loading 3,552
I Oher Expenses (Inavel, Transportation, Gas Technology lnstiute Paymenb)171,186
25 Tolal 1,764,142
FERC FORil No.2 (1246)
Page 334
Name of Respondent:
Avish Corporalion
This report is:
(1)Zl An orisinat
(2) E A Resubmission
Date of Report
041182022
Year/Period of Report
End ot 2021lO4
illlscellaneous General Expenses (Account 9302)
1 lndustry association dues.166,992
2 Experimental and general research expenses
2a a. Gas Research lnstitrte (GRl)
2b b. Other
3
Publishing and distibuling inbrmation and reporb to stockholders, tustee, registsar, and
fansbr agent hes and expenses, and other expenses ofseMcing oubtanding securities of
the respondent
293,359
4 Board of Director Activities il1,747
5 Education, lnformation & Training 12',t,5U
6 Emergency Operating Procedur€ Evenb 315,618
7 Community Relations '170,865
8 Misc. Employee Expenses 5,860
I Misc. Legal, Probssional & General Services 62,468
10 Misc. Transportation 92,560
'11 Oher Misc. Expenses <$5k 7,il7
25 TOTAL 1,878,650
FERC FORM No.2 (12€6)
Page 335
Name of Respondent
Avista Corporation
This report is:
(1) ZI An orisinat
(2) E AResubmission
Year/Period of Report
Endoft2O21l Q4
Date of Report
0/.11812022
Deptociaton, DepleUon and Amodzaton of Gas Plant(Accts lo3,404.1,M2,10tt.3,4ll5) (ExcaptAmortization of Acquisldon Adjustnentc}
Sec{on A, Summary of Deprscladon, Deple0on, and AmortLaton Chargos
1 lntangible plant
2 Produc{ion plant manufactured gas
3 Prcduction and Gathering Plant
4 Producb exbaction plant
5 Undeqround Gas Storage Plant (bohote
details)1e811,502
o Oh€rstorage plant
7 Base load LNG terminaling and processing
plant
8 Transmission Plant
o Disbibulion plant 30,923,984
10 General Plant (foohote details)1}J1,749,738
11 Common plant{as 7,M1,571
12 Tobl 40,926,795
FERC FORM No.2 (1246)
Page 336
Depreclaton, Depbdon and Amortzation of Gas Plant (Accts lo3,404.1, {}f2, 40,0.3,,O5) (Except Amorfizaffon of Acquisition Adjustnents}
Section A. Summary of Deprccladon, Depletlon, and AmortLatlon Charges
1 133,444 133,444
2
3
4
5 811,502
6
7
I
9 30,923,984
10 1,749,738
11 '13,648,363 21,089,934
12 13,781,807 54,708.602
FERC FORM No.2 (12€6)
Pago 336
Name of Reepodent
Avleb Coporafon
Thls iEportlsi
(1) UI Anodginat
e),f] AResubmlssion
Dabof Raport
0di[1812022
Year,Pedodof Rogort
End ot 20211 Cl4
F@TNOTEDATA
G) Concapt DopEdatonEleor$E)dudlngfu ErtzatonofiAcqu isifionAdj ustnenb
fohls PlantAoadmt$ 350200 - 357m0 fur Underslumd Gas Sbrase and Plant
!!) Conoept Dogeda0mEryenseExdudlngAmodzatonOfAcquist0onAdlufirents
ndudee PlantAccounts 3802m -3g8m0brCieneral Plantplusellocdon of DJ4SSAFUDC RegAssetAmodzaton.
FageS116
This report is:
(1) zI An original
(2) fJ A Resubmission
Date of Report
o4118t2022
Year/Period of Report:
Endot202'llQI.
Name of Respondent:
Avista Corporation
Depreclation, Depletlon and Amortlzatlon of Gas Plant (Accts 403,404.1,1012,404.3, '105) (ExceptAmortizauon of Acqulsluon Adrustmsnts)
Sectlon B. Factors Used ln Esumatlng DepBclatlon CharE6s
1 Pmduclion and Gathering Plant
2 Ofishore (fuohote details)
3 Onshore (botrlote details)
4 Underground Gas Stcrage Plant (foohote details)
5 Transmission Plant
6 Ofthore (toohote details)
7 Onshorc (bohote details)
I General Plant (foohots debils)
I
10
11
12
13
14
15
FERC FORM No.2 (12-96)
Page 338
Name ofRespondenf
Avista Corporation
This report is:
(1) Zl An orisinat
(2) E AResubmission
Date of Report
Mn8n022
Year/Period ofReport
Endoi.2021lQI.
Partlculars Concernlng Certaln lncome Deductlons and lnbtost Gharges Accounts
I Account425 - Miscellaneous Amortization
2 lbms Under$250,000 5,616
3 TOTAL Account 425 - Miscellaneous Amortization 5,6't6
4 Account 426.1 - Donations
5 Items Under $250,000 2,499,499
6 TOTAL Account 426.1 - Donations 2,499,499
7 Acmunt426.2 - Life lnsurance
8 Offices Lih 156,937
I SERP 2,962,146
10 Officers Lib Cash Value and Interest, Net 288128
11 Items Under $250,000 183,987
12 TOTAL Account 426.2 - Lite lnsurance 3,591,498
13 Account 426.3 - Penallies
14 lbms Under$250,000 22,O39
15 TOTALAccount 426.3 - Penallies 22,O39
16 Account 426.4 ExpendihirBs fur Certain Civic, Political, and Related Activities
17 Partners for Energy Progress 270,000
18 Items Under$250,000 't,665,266
19 Total Account 426.4 - Expenditues br Certain Civic, Political, and Relabd Ac{ivities 1,935,266
20 Account 426.5 - Oher Deductions
21 Execulive Defuned Compensation 1,160,797
22 Hanna & Associabs (Adverlising)423,528
23 Items Under$250,000 2,864,633
24 TOTAL Account 426.5 - Oher Deductions 4,,148,958
25 Account43o - lntercston Debtto Associated Companies
26 lbms Under$250,000 94,569
27 Avista Capitral ll (long-term debt) (vadable rab nanged ftom 0.99 b 1.10 percent)420,878
28 TOTAL Account43O - lnterest on Debt b Associated Companies 515,447
29 Account43'l - Oher lnt€rcst Expense
30 lnbnsst on electic debnals 1,296,417
3t lntereston naural gas defunals 't74,394
32 lnbreston committed line of credit 3,308,861
33 Items Under$250,000 80,383
u TOTAL Account 43 1 - Oher lnterest Expense 4,860,055
FERG FORM No.2 (12{6)
Psge 34{l
Name ofRespondent
Avista Corporation
This report is:
(1) UI An orisinat
(2) E AResubmission
Date ofReport
04t18no22
YearlPeriod of Report:
End of 2021l Q4
Regulatory Commbsion Expenses (Account 928)
1
Federal Energy R6gulatory Commission -
Charges include annual fee and license
fees for the Spokane River Project, the
Cabinet Gorge Pmject and he Noxon
Rapids Prcject
3,012,871 187,113 3,199,984
2 Washington Utilities and Transportation
Commission 0
3 Electic - lncludes annual be and various
oherelectic dockeb 1,083,148 952,811 2,035,959
4 319,906Gas - lncludes annual fee and various olher
nafural gas dockeb 200,524 520,430
5 ldaho Public Utilities Commission 0
6 521,315 248,972Elecbic - Includes annual fee and various
olherelectic dockeb 770,287
7 Gas - lncludes annual fee and various other
nafural gas dockeb 128,397 77,144 205,541
I Public Utility Commission of Oregon 0
9 lncludes annual Ees and various olher
nahtral gas dockeb 644,573 430,479 '1,o75,o52 59,519
10 Not directy assigned Electic 675,110 675,110
1'l Not direcdy assigned Natural Gas 286,289 286,289
25 5,710,210TOTAL 3,058,442 8,768,652 59,519
FERC FORiI No.2 (12€6)
Page 350
Regulatory Commlssion Expenses (Account 928)
,|Electic 928 3,199,983
2
3 Electic 928 2,035,959
4 Gas 928 520,430
5
6 Elecfic 928 770,288
7 Gas 928 205,il1
I
9 Gas 928 1,075,052 34,567 407
10 Electic 928 675,1'10
11 Gas 928 286,289
25 8,768,652 34,567
FERC FORM No.2 (12€6)
Page 350
Reguhbry Commb3lon Expemes (Account 928)
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 67,777 26,309
10 0
11 0
25 67,777 26,309
FERC FORM No.2$2A61
Pago 350
Name ofRespondent
Avista Corporation
This report is:
(1) El An orisinat
(2) E AResubmission
Date of Report
Mn8no22
Year/Period of Report
End ot 2021l Q4
Employee Pensions and Beneffts (Account926)
1 Ponsions - defined benefit plans 16,795330
2 Pensions - olher
3 Post-r€tirement benefib otherthan pensions (PBOP)9,357,563
4 Post€mployment benefi t plans
5 Oher(Speci!)246,164
6 Health lnsurance and Benefib 29,505,049
7 401(K) Savings Plan 11,670,678
8 Employee Education 875,828
I Allocabd to Elecbic (57,608,774)
40 Total 10,841,938
FERC FORM No.2 (NEW 12{7)
Page 352
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporafion
This rcport is:
(t) UI An originat
(2) n AResubmission
Dab ofReport
o4l18DO22
Year/Period of Report
End ot 2021lQ4
Dlstlbutlon of Salades and lllhges
1 Elecfic
2 Operalion
13,568,7663Production't3,568,766
4 Transmission 4,739,365 4,739,365
5 Distibulion 10,274,320 10,274,320
6 CusbmerAccounb 5,840,091 5,840,091
7 Cusbmer Service and Infuimalional 371,441 371,41
8 Sales
I Adminisbalive and General 25,7',t8,437 25,718437
10 TOTALOperaton Cfotal of lines 3 ttru 9)60,512,420 60,512,420
't'l Maintenance
12 Produc{ion 5,177,241 5,'.177,241
13 Transmission 1,173,286 1,173,286
14 Distibulion 5,708,075 5,708,075
15 Adminishative and @neral 6461,523 6,461,523
't6 6461,523 18,520,125TOTAL Maintenanca (Iotal of lines 12 lhru
15)12,058.602
17 Total Operation and Mainbnance
18 Produc{ion (Iotal of lines 3 and 12)18,746,00718,746,007
19 Transmission (Iotal oflines 4 and 13)5,9't2,651 5,912,651
20 Dlstibulion (Iotral of lines 5 and 14)0 15,982,39515,982,395
21 Cusbrner Accounb (line 6)5,840,091 5,840,091
22 Cusbmer SeMce and lnbrmalional (line
7l 37',t,41 371,441
23 Sales 0ine 8)
24 Adminishativo and General Cfobl of lines
9 and 15)25,7',!8,437 6'461,523 32,179,960
25 TOTAL Operaton and Maintenance fiotal
of lines 18 thru 24)72,571,022 6,461,523 79,032.545
26 Gas
27 Operation
28 Prcduclion - Manufacfrrred Gas
29 Prcduc{ion - Natural Gas(lncluding
Exploration and Development)
30 OherGas Supply 1,133,446 1,133,446
31 Sbrage, LNG Terminaling and Processing 3,436 3,436
32 Transmission 0
FERC FORiI No.2 (REVISED)
Page 35tl
Dbtlbutlon of Salados and IV.gGs
33 DisEibulion 5,919,606 5,919,606
2,646,571 2,6/,6,571uCusbmerAccounb
35 Cusbmer Servico and lnfu matonal 240,il3 240,643
36 Sales
37 10,562,731 1,365,11'l 11,927,W2Adminisbalive and General
38 TOTALOperalion Cfotal of lines 28 ttru 37)20,506,4s3 1,365,111 21,871,94
39 Mainlenane
40 Poduc{ion - ManufactuGd Gas
41 Pmduction - Nafural Gas(lnduding
Exploralion and Development)
42 OherGas Supply 0
043Sbmge, LNG Teminaling and Processing
44 1,808,742 1,808,742Transmission
45 Distibulion 3,268,997 3,268,997
46 0Administative and General
47 TOTAL Maintenance Ootal of lines 40 thru
46)5,077,759 5,077,739
49 Tohl Operaffon and Maintenance
50 Produc{ion - Manufactured Gas (Iotal of
lines 28 and 40)
51 Production - Nafural Gas (lncluding Expl.
and Dev.Xll. 29 and 41)
1,133,446 1,133,44652O0rer Gas Supply (Iotal of lines 30 and
42)
Sbrage, LNG Teminaling and Processing
(tohl of 11.31 and 43)3,436 3,436
1,808,742 1,808,7423tTransmission Ootal of lines 32 and 44)
55 Distibution (Total of lines 33 and 45)9,188,603 9,188,603
2,6/,6,571 2,il6,57156CusbmerAccounb (Iotal of line 34)
57 Cusbmer Service and lnfurmational (Iotal
of line 35)240,&3 240,ils
58 Sales fiotal of lina 36)
10,562,731,1,365,111 11,927,U259Administralive and General (fotal of lines
37 and 46)
60 Total Operation and Maintenance (Iotal of
lines 50 hru 59)25,584,172 1,365,111 26,949,283
61 Oher Utility Departnents
062Operalion and Malnbnance
63 TOTALALL Utility Dept Ootal of lines 25,
60, and 62)98,155,194 7,826,6U 105,98'1,828
il Utility Plant
65 Constuc,fi on (By Utlity Departnenb)
FERG FORil No.2 (REVISED)
Page 354
Disbibudon of Salarles and UUIages
66 Electic Plant 45,200,050 5,32',t,807 50,521,857
67 Gas Plant 14,348,191 '1,689,342 16,037,533
68 Olher 0
69 TOTAL Constuction (Iotal of lines 66 thru
68)59,*8,241 0 7,O1',t,145 66,559,390
70 Plant Removal (By Ulility Departnenb)
71 Electic Plant 2,037,150 98,219 2,135,369
72 Gas Plant 552,595 26,U4 579,239
73 Oher 0
74 TOTAL Plant Removal [fotal of lines 71
hru 73)2,589,745 124,863 2,714,608
75.'.|Stcres Expense (163)2,589,304 (2,589,304)0
75.2 Preliminary Survey and lnvesligation (183)0 0
75.3 Small Tool Expense (184)4,il4,702 (4,W,7O2)0
75.4 Miscellaneous Defened Debits (1 86)1 ,216,883 '1,216,883
75.5 Non-operating Expenses (4 1 7)267,369 267,369
75.6 Relirement Bonus/SE RP/H RA (228)'t17,285 117,285
75.7 Oher lncome Deductions (426)1,O31,477 1,031,477
75.8 Employee lncentive Plan (232380)5,777,825 (5,777,825)0
75.9 DSM Tarifi Rider (242600)1 ,950,815 (1 ,950,815)0
75.',1O lncentive/Stock Compensation (238000)395,932 395,932
75.11 Payroll Equalization Liability (242700)25,041,157 25,O41,157
76 TOTAL OherAccounb 43,032,749 0 (14,962,646)28,070,103
77 TOTAL SALARIES AND WAGES 203,325,929 0 0 203,325,929
FERC FORilI t{o.2 (REvlSEo)
Page 354
This Page Intentionally Left Blank
Name ofRespondent:
Avista Corporation
This report is:
(1) UI An orisinat
(2) E A Resubmission
Date of Report
04t18t2022
Year/Period of Report
Endof.2O21l@
Charges for otrtslde Profiesslonal and Odrer Consulhtlve SeMces
1 NPLCONSTRUCTION CO 21,596,086
2 VOLT MANAGEMENT CORP 't 7,789,586
3 WILSON CONSTRUCTION COMPANY 14,230,U9
4 SLAYDEN CONSTRUCTORS INC 11,462,292
5 ASPLUNDH TREE EXPERT LLC 10,594,433
D STURGEON ELECTRIC INC 9,868,463
7 INTERNATIONAL LINE BUILDERS INC 9,737,350
I POTELCO INC 8,061452
I MICHELS UTILITY SERVICES INC 7,937,O73
't0 GREENBERRY INDUCTRIAL LLC 6,157,010
11 SIEMENS ENERGY INC 5,509,356
't2 ONE CALLLOCATORS LTD 4,737,ils
13 MICHELS CORPORATION 4,267,318
14 CASCADE CABLE CONSTRUCTORS INC 3,665,514
't5 INFRASOURCE SERVICES LLC 3,070,374
16 WSP USAINC 3,0't6,098
17 PERFECTION TRAFFIC CONTROL LLC 2,752,433
18 IBM CORPORATION 2,602,693
19 PALOUSE POWER LLC 2,599,U7
20 NAGARRO INC 2,551,957
2',1 TITAN ELECTRIC INC 2,434,579
22 PRYSMIAN CABLES AND SYSTEMS USA LLC 2,377,899
23 WRIGHT TREE SERVICE LLC 2,20',t,0't7
24 TRAFFICORP 2,158,207
25 LAND EXPRESSIONS 2,158,182
26 MICHELS PACIFIC ENERGY INC 2,158,157
27 HEATH CONSULTANTS INCORPORATED 2,054,866
28 MCMILLEN JACOBS ASSOCIATES 2,027,892
29 POWER CITY ELECTRIC INC 1,924,090
30 INTELLITECT 't,826,343
3'l DELLOTTTE 1,773,900
32 UTILICAST LLC 1,754,159
33 POWER ENGINEERS INC 1,585,562
34 TRAFFIC CONTROL SERVICES LLC 1 ,513,979
35 TECHNIBUS INC 1,435,014
FERC FORM No.2 (REVISED)
Page 357
Charges ior Outside Prohsslonal and Other Consulhtlve Servlces
36 UTILITY SOLUTIONS PARTNERS LLC 1,416,330
37 KNIGHT CONSTRUCTION & SUPPLY INC 1,406,449
38 SUNRISE ENGINEERING INC 1,368,381
39 PER SE GROUP INC 1,2U,057
40 UTILITY CONTRUSTION INSPECTION LLC 1,221,M9
4'.l CURRY INC 1,211,574
42 POE ASPHALT PAVING INC 1,195,875
43 GE RENEWABLES US LLC 1,194,972
44 COMMERCIALGRADING INC 1,177,514
45 RESSA& SON CONSTRUCTION LLC 1,142,5U
46 STANTEC CONSULTING SERVICES INC 1,108,607
47 SPOKANE TRAFFIC CONTROL INC 1,065,712
48 FUJITSU AMERICA IN 1,049,231
49 CN UTILITY CONSULTING INC 996,145
50 stNtst soLUTtoNs LLc 986,888
51 POWER SYSTEMS CONSULTANTS INC 977,711
52 BRENTWOODWARD INC 952,873
53 WELLINGTON ENERGY INC 939,862
il WALKER INDUSTRIES LLC 937,U7
55 NUVODIASTAFFING LLC 925,622
56 AAASWEEPING LLC 915,209
57 IDAHO FENCE 906,521
58 INTEC SERVICES INC 847,561
59 COMMONWEALTH ASSOCIATES INC 819,295
60 MESAPRODUCTS INC 756,186
61 HYDROMAX USALLC 742,764
62 D WPOLEHOLE 692,336
63 COEUR D ALENE TRIBE 677,426
u GEODIGITAL INTERNATIONAL CORP 649,565
65 GARCOCONSTRUCTION INC 620,1't6
66 NOVTECH 616,487
67 POWER COSTS INC 615,766
68 DXC TECHNOLOGY SERVICES LLC 615,381
69 UTILITY GUYS INC 611,538
70 IDAGON HOMES LLC 595,727
71 TIERI INC 577,OU
72 LYDIG CONSTRUCTION INC 569,661
73 HATTENBURG EXCAVATING 539,727
FERC FORM l.lo.2 (REVISED)
Page 357
Charges for Outslde Professional and Otrer Consultatlye Sorvlcos
74 MCKINSTRY ESSNTION LLC 537,288
75 CRUX SUBSURFACE INC 532,537
76 NUVODIALLC 529,526
77 BOYER LAND DEVELOPMENT INC 527,s'.t',!
78 ALDEN RESEARCH LABORATORY INC 509,978
79 CERIUM NETWORKS 508,179
80 JENSENS TREE SERVICE INC 507,233
81 STATEFIRE DC SPECIALITIES 493,501
82 NEAL STRUCTURAL REPAIR LLC 450,111
83 PROFESSIONAL PIPE SERVICES 426433
84 SCHNABEL ENGINEERING LLC 406,297
85 BLACK & VEATCH CORPORATION 4m,a€
86 IDAHO DEPT OF FISH & GAME 391,031
87 MCKINSTRY COMPANY LLC 389250
88 HICKEY BROTHERS RESEARCH LLC 388,232
89 NORTHWEST POWER POOL 386,537
90 AVCOCONSULTING INC 361,352
91 IDAHO POWER CO 354,581
92 GEOENGINEERS INC 350,725
93 PACIFICORP 348,5't9
94 BOUTEN CONSTRUCTION COMPANY %7,482
95 HELVETICKA INC 337,202
96 STRATA 334,0't0
97 SUMMIT UTLTY CONTRACTORS LLC 331,176
98 NORTH AMERICAN SUBSTATION SERVICES LLC 325,435
99 CIRRUS DESIGN INDUSTRIES INC 324,095
100 HDR ENGINEERING INC 323,240
101 FOUST FABRICATION CO 3'18,,f40
't02 NOBLE EXCAVATING INC 302,000
103 ELECTRICAL CONSULTANTS INC 298,920
't04 POWER PLAN INC 288A27
105 coLvrco tNc 288,126
106 CREEDENCE CLEARWATER INDUSTRIAL INC 287,112
107 HANNA&ASSOCIATES INC 284,838
't08 HEAD CONCRETE INC 280,690
109 TAILORED SOLUTIONS LLC 280,549
110 HANSBERRY & JOURDONNAIS PPLC 277,183
FERC FORM No.2 (REVISED)
Page 357
Gharges for Outslde Prcfesslonal and Odrer Consultatlve Servlces
't't1 ALDRIDGE ELECTRIC INC 274,982
112 NOKIA OF AMERICA CORPORANON 273,'.t48
113 RANDALL DANSKIN ATTORNEYS 270,O20
114 CASNE ENGINEERING INC 265,843
115 AIRDASH INC 260,000
't't6 CACHE VALLEY ELECTRIC 256,448
117 JK CONCRETE & EXCAVATION LLC 252,904
1't8 oTHER >$250,000 25,532,128
1't9 TOTAL 257,934,925
FERC FORM 1{o.2 (REVISED)
Page 357
Year/Pedod ofReport
End ot 2021/ Q{
Name ofRespondent
Avisb Corporation
This ropod ls:
(1) gl An orisinat
(2) E AResubmission
Dab ofRoport
ut18D022
Transacdonr wlUr Asoclabd (AfBthbd) Companbs
,|Goods or SeMces Povided by Affliabd
Company
2 Non-Power Goods or SeNicss Steam PlantSquar€93r000 &1,790
't9 TOTAL 64,790
20 Goods orSeMces PmMded forAffliabd
Company
21 Corpomb Suppod Salix, lnc.1'16000 108,U2
22 146000 166272Corpoete Support Avista Development
23 Corporate Support Avista Capltal 146000 85236
20,04524Corporate Support AELP 146000
25 Corporate Supporl AJT Mining 146000 2,586
26 Corporab Support Avista Edge 146000 364,365
40 TOTAL 746,U6
FERC FORH No.2 (NEW 12{t7)
Page 358
This Page Intentionally Left Blank
Name ofRespondent
Avlsta Corporaton
This eport is:
(1) ZI An original
(2) fl AResubmission
Dab ofReport
0/,|18t2022
Year/Pedod ofReport
Endoft20211o!.
G83 Storago Projec&
STORAGE OPERATONS (in Dh)
1 Gas Delivercd b Sbrage
2 January 162,761 162,761
3 February 0 0
4 March 20,372 20,372
5 April 931,861 931,861
6 tuIay 3,046,310 3,M6,310
7 JunE 2,553,163 2,553,163
8 July 928,670 928,670
I August 253,649 253,649
10 Sepbmber 50,153 50,153
'tl Ocbber 273,825 273,825
't2 November 302,791 302,791
13 December 132,914 132,914
14 TOTAL(Iotal of lines 2 ttru 13)8,656,469 8,656F690
t5 Gas Wihdrawn fiom Sbrage
16 January 1,169,883 1,169,883
17 February 2,116,968 2,116,968
18 Marcfi 1,614,371 1,614,371
t9 April 202,329 202,329
20 iJay 2,916 2,916
21 June 1,176 1,176
22 July 4,373 4,373
23 August 49,838 49,838
24 Sepbmber 63,834 63,834
25 October 3/]6,u4 3/}6,u4
26 November 627,713 627,713
27 December 2,366,392 2,366,392
28 TOTAL (Iotal of lines 16 thru 27)8,566,137 0 8,566,137
FERC FORil No.2 (12€6)
Page 512
Narne of Respondent
Avista Coporalion
This report is:
(1) UI An orisinal
(2) E AResubmission
Date of ReporE
0/.I18t2022
Year/Period of ReporE
End ot,20211Q4
Gas Storage Projects
STORAGE OPERATIONS
I Top orworking Gas End of Year 8,528,000
2 Cushion Gas (lncluding Native Gas)7,730,668
3 Total Gas in Reseruoir Ootal of line 1 and 2)'t6,258,668
4 Certifi cabd Sbrage Capacity
5 Number of lnjec{ion - Withdrawal Wells 50
6 Number of Observalion Wells 32
7 Maximum Days'Wthdrawal ftom Sbrage ro137,366
I Date of Maximum Days'Whdrawal o211112021
I LNG Terminal Companies (in Dh)
10 NumberofTanks
11 Capacity ofTanks
12 LNGVolume
't3 Received at'Ship Rail'
14 Transfened to Tanks
't5 Wilhdrawn from Tanks
16 'Boil Ofl Vaporization Loss
FERC FoRM No.2 (1246)
Page 513
FOOTNOTE DATA
{q} Concspt lbdmumDayswllhdrewalFEmsbragB
llcf mnverbd to Dlh uslno a fadr of 1.(W)0
Prge 513
This Page Intentionally Left Blank
Name ofRespondent
Avista Corporation
This report is:
(t) ZI Rn originat
(2) E AResubmission
Date of Report
04118t2022
Year/Period of Report
Endot2021lQ4.
Auxlllary Peaklng Facllldes
1 Chehalis, Washingbn Undergmund Natural Gas Storage Field
Washingbn & ldaho Supply 346,667 484ffi,752 tue
2 Chehalis, Washingbn Underground Nafural Gas Sbrage Field
Orcgon Supply 52,000 7,268282 tue
3 Chehalis, Washingbn
Id Underground Natural Gas Storage Field
Oregon Supply 2,623 tue
4 Rock Springs, Wyoming
o trreUnderground Natural Gas Sbrage Field
Washington & ldaho Supply
5 Rock Springs, Wyoming
!s)Underground Natural Gas Storage Field
Oregon Supply tue
FERC FORiI No.2 (12€6)
Page 519
Name of Respondent:
Avista Corporaton
This report is:
(1) Zl An originat
(2) n AResubmission
Date of Report
Mn8no22
Year/Period of Reporb
End ot 2021lQ4
FOOTNOTE DATA
{s) Concept LocationOrNameOFacility
is a oarlicioant in the not an owner and is a Ee furdemand and
(!) Concept Location0tlameOFacility
Avista does not have firm rishb but have inbmJptible accoss to it.
{c) Concept LocationONameofacility
Avista does nol have firm righb but have inbmrplible access to it
FERC
Page 519
Name of Respondent
Avish Corporation
This report is:
(1) UI An orisinat
(2) E AResubmission
Date of Report
0411812022
Year/Pedod ofReport
Endot202ll Q4
Gas Account - Natural Gias
Avisb Storage1Name of System
2 GAS RECEIVED
75,118,570 20.630,0323Gas Purchases (Accounb 80G805)
4 Gas of Othes Received fur Gathering (Account
489.1)303
3055Gas of Ohers Received forTransmission
(Account489.2)
5,230,8336Gas of O{hers Received for Distibution (Account
489.3)301 17,901,306
7 Gas of Ohers Received fur Conbact Storage
(Account489.4)307
Gas of Ohers Received fur
Produclion/E)&ac'tion/Processing (Account 490
and 491)
I
75,886IExcfianged Gas Received ftom Others (Account
806)328 119,546
10 Gas Received as lmbalances (Account 806)328
11 Receipb of Respondenfs Gas Transported by
Others (Account858)332
12 O(herGas Wthdrawn tom Storage (Explain)(135,22o)2,595,060
13 Gas Received fiom Shippers as Compressor
Stalion Fuel
14 Gas Received fiom Shippers as Lost and
Unaccounted for
15 Oher Receipb (Specify) (toottote details)
28,531,81116Total Receipb (Iotal of lines 3 hru '15)93,004,202
17 GAS DELMERED
22,557,60518Gas Sales (Accounb 480-484)73,494.,954
19 Deliveries of Gas Gathered for Ohers (Accounl
489.1)303
20 Deliveries of Gas Transported forO(hers (Account
489.2)305
5,038,15521Deliveries of Gas Distibuted for Ohers (Account
489.3)301 17,225,967
22 Deliveries of Conhac{ Storaga Gas (Account
48e.4)307
23
Gas of Others Delivered for
Production/Exbaction/Processing (Accou nt 490
and 491)
24 Exchange Gas Delivered to Ohers (Account 806)328
25 Gas Delivered as lmbalances (Account 806)328
26 332Deliveries of Gas to Othes forTransportalion
(Account858)
FERC FORM No.2 (REV 0l-11)
Page 520
Gas Account - Nafural Gas
27 Oher Gas Delivered b Sbrage (Explain)
28 Gas Used fur Compressor Shtion Fuel 509 2,283,281 936,051
29 Other Deliveries and Gas Used for Oher
Operatons
30 Total Deliveries fiobl of lines 18 hru 29)93,O0/.,202 28,s3't,811
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For
33 TOTALS
u Total Deliveries, Gas Losses & Unaccounted For
Ootd oflines 30 and 32)93,O0/.,202 28,531,811
FERC FORU No.2 (REV 0l-11)
Page 520
i;.i ri:.ii ig Pt{
' :- ! -.. !.1,,
.j , j:; i;r. l; r-iir,,t,t{i
L.
tu-
IB
0fi
Avista Corp
2021
IDAHO
State Natural Gas Annual Report
(rc 61-405)
IDAHO STATE NATURAT GAS ANNUAT REPORT
Name of Respondent
This report is (original, resubmission)
Date of report
Year/period of report
Name of Respondent
Avista Corporation
This Report is:
lFl An orisinat
[l A Resubmission
Date of Report
mm/ddlYyw
411612022
Year / Period of Report
End of 2021 I Q4
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 bottom of this
Line
No.Account
(a)
Refer to
Form 2
Page
(b)
TOTAL SYSTEM - IDAHO
Current Year
(c)
Prior Year
(d)
1 UTILITY OPERATING INCOME
2 Operatinq Revenues (400)300-301 434.070.465 401.474.827
3 Ooeratino Exoenses
4 Operation Expenses (401 )317-325 257.537.600 222.680.326
5 Maintenance Exoenses (402)317-325 27.',t0B.O52 22 554272
6 Depreciation Expense (403)336-338 54.1'15.138 52.0'13.390
7 )eoreciation Exoense for Asset Retirement Costs (403.1)336-338IAmortization & Depletion of Utility Plant (404405)336-338 14.335.783 11.408.775IAmortization of Utilitv Plant Acquisition Adiustment (406)336-338 67.304 67 304
10
11 Amortization of Conversion Exoenses (407)
12 Reoulatory Debits (407.3)3,1 82.343 3.230.497
13 -ess) Requlatorv Credits (407.4)(10.465.570)(12.771.604\
14 Taxes Other Than lncome Taxes (408.'l )262-263 20.697.372 z',t.042.881
15 lncome Taxes - Federal (409.'l )262-263 163.153 1.579.230
16 - Other (409.1)262-263
17 10.1 234-235 817.925 6.241.545
18 (Less) Provision for Deferred lncome Taxes-Cr. A1'1.1\23/,-235
19 - Net 11.4 (1 67.1 06)(168.096)
20 (Less) Gains from Disoosition of Utilitv Plant (41 1.6)
21 1
22 f Less) Gains from Disoosition of Allowances (41 1 -8)
23 Losses from Disoosition of Allowances (41 1
24 11.1
25 TOTAL Utilitv ODeratino Exoenses (Total of line 4 throuoh 24)367,391.994 327.882.920
26 line 2 less 66.678.471 73.591.907
IDAHO STATE NATURAL GAS ANNUAL REPORT (IG 61.405)G.tD.114-115
Name of Respondent
Avista Corporation
This Report is:
lFl Rn orisinat
n A Resubmission
Date of Report
mnlddSyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
STATEMENT OF UTILITY OPERATING IT.ICOME - IDAHO
lnstructions
page or in a separate schedule.
3. Explain in a footnote if the previous yea/s figures are different from those reported in prior reports.
ELECTRIC UTILIry GAS UTILITY OTHER UTII ITY Line
No-Current Year
(e)
Prior Year
(0
Cunent Year
(o)
Prior Year
(h)
Current Year
(i)
Prior Year
(i)
1
342,654,677t6ffi 1 038 91.4't 5.788 1 789 l2l3
197.575.246 1 029 59.962.354 55.7'.t4.297 4
21.221 473 't 9.681.40'l 2.886.579 2.474.47 l5
45.823.113 44.066,8.292.025 7.947.311 b
7
't1.882.537 9.360.i 2.453.246 2.048.489 8
67.3()4 67.3M I
10
2.568.321 2.425.614.O22 805.479 12
fio.4a7.725\fi2.327.802'22.',t55
17.396.429 17.626.3.300.943 14
1.566.506 2.402.917 (1.403.353)(823.687.)15
16
n.244.493\3.743.523 2-062.418 2.498.422 17
18
(167.1 06)('t67.0581 19
20
21
22
23
24
289.201.605 029 78.190.389 74.038.891 25
53 453 072 59.312.009 13.225.399 14 279
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.1D.114-115
Name of Respondent
Avista Corporation
This Report is:
lxl An originat
l-l A Resubmission
Date of Report
mm/dd/yyw
4t16t2022
Year / Period of Report
End of 2021 I Q4
lnstructions
1. Report below the original cost of utility plant in service necessary to furnish 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), (0, and (g) report other (specify),
Line
No.Account
(a)
Total Company
End of Current Year
(b)
Electric
(c)
1 Utilitv Plant
2 ln Service
3 Plant in Service (Classified)2 13A 342 315 1 622 637 254
4 )rooertv Under Caoital Leases 23.636.087
5 Plant Purchased or Sold
6 :omDleted Construction not Classified
7 Exoerimental Plant [Jnclassifi ed
8 Total fiotal lines 3 throuoh 7)2.161.978.402 1.622.637.258ILeased to Others
10 Held for Future Use 1.614.766 1.424.181
11 Construction Work in Prooress il 794225 54 232 AO3
1?
13 Total Utilitv Plant fTotal lines 8 throuoh 12)2.225.391.393 1.674.294 242
14 804.328.503 61 8.369.102
15 Net Utilitv Plant (Line 13less line'14)'t .421.062.890 '1.05s.925.'140
16 Detail of Accumulated Provision for Depreciat ln. Amortization. and DeDletion
17 ln Service
18 752.294.045 608.286.384
'19 Amortization and Deoletion of Producino Natural Gas Lands / Land Riohts
20
21 Amortization of Other Utilitv Plant 52.O34.458 10.o82.718
22 804,328,503 6'18,369.102
23 Leased to Others
24 Deoreciation
25
26 Total Leased to Others
27 Held for Future Use
28 Deoreciation
29 Amortization
30 Total Held for Future Use
31 Abandonment of Leases (Natural Gas)
32
33 Total Accumulated Provision fTotal lines 22. 26. 30. 31 . 32\804 328 503 618 369 102
(1) Common Property Under Capital Leases are comprised of ROU Assets
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.rD.200-201
Name of Respondent
Avista Corporatlon
This Report is:
An Original
A Reeubmission
Date of Report
mm/tulyyy
411612022
Year/ Period of Repod
Endof 2021 lQ4
lnstrucdone
and in column (h) common func'tion.
3. ln order to accurately reflecl utility plant in service necessary to fumish utility seMce to customers in the state of ldaho, elec{ric and gas
plant not directly assigned is allocated to the state of ldaho as apprcpriate and included in column (c) and (d).
Gas
(d)
Other (Specif,)
(e)
Other (Speciry)
(0
Other (Speciry)
(s)
Common
(h)
Line
No.
1
2
309 S57 445 205.747.212 3
23.636.087 4
5
6
7
309.957.845 229.383.299 a
s
190.585
2 524349 5.039.033 1t
312.474.41fl 2U.122.332 t3
106.087.497 79t.471.9M
1 15
16
17
't8
19
174.576 41.773.1il 21
106.087.497 79.A71.9M 22
23
21
26
27
2A
30
32
106.087.497 7f,471.9M
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 8{405)G.1D.200-201
Name of Respondent
Avista Corporation
This Report is:
lxl An originat
l--l A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 202't tQ4
1
lnstructions
1 . Report below the original cost of gas plant in service necessary to furnish natural gas utility service to customers in the state of ldaho.
lnclude gas plant not directly assigned as allocated to the state of ldaho.
2. ln addition to Account 101 , Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold; Account
103, Experimental Gas Plant Unclassified; and Account 106, Completed Construction Not Classified-Gas.
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. Classiff Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year in column (b). Likewise, if the respondent has a significant amount of plant
retirements which have not been classifled 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)
1 INTANGIBLE PTANT
2 301 Oroanization
3 302 Franchises and Consents
4 303 MiscellaneouslntanoiblePlant 844.1 66 2.294
5 TOTAL lntanoible Plant fiotal of lines 2. 3. and 4)2.294
6 PRODUCTION PLANT
7 Natural Gas Production and Gatherino Plant
8 325.'l
o 325.2 Producino Leaseholds
10 325.3 Gas Riohts
11 325 4 Riohts-of-Wav
12 325.5 Other Land and Land Riohts
13
't4 327 Field Comoressor Station Slructures
15 328 Field Measurino and Reoulatino Station Eouioment
16 329 Other Structures
17 330
18 331 Producino Gas Wells-Well Eouioment
19 332 Field Lines
20 333 Field Comoressor Station Eouioment
21 334 Field Measurino and Reoulatino Slation Eouioment
22
23 336 PurificationEouioment
24 337 ut
25 338 Unsuccessful Exoloration and Develooment Costs
26 339 Asset Retirement Costs for Natural Gas Production and Gatherino Plant
27 TOTAL Natural Gas Production and Gatherino Plant (Total of lines 8 throuoh 26)
28 Products Extraction Plant
29 340 Land and Land Riohts
30 341 Structures and lmorovements
31 342 Extraction and Refininq Equipment
32 343 Pioe Lines
33 344 Extracted Products Storaoe Eouioment
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.rD.204-205
Name of Respondent
Avista Corporatlon
This Report is:
An Original
A Resubmission
Date of Report
nm/dd/yyyy
4t16n022
Year / Period of Report
End of 202',t tQ4
GAS PLANT lN SERVICE - IDAHO (Account 1O1,'102,103 and 106)
lnstructlons
these tentative classifications in columns (c) and (d), including the reversals of the prior yea/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 respondents 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 (f) only the offset to the debits or credits distributed in column (f) to primary
account classifi cations.
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 classifcation 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
(o)
Line
No.
1
2
3
9.608 856.068 4
9.608 5
b
7
8
I
10
11
12
13
14
't5
16
17
18
19
20
21
23
24
25
26
27
2A
29
30
31
32
33
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 51405)G.lD.2M-205
Name of Respondent
Avista Corporation
This Report is:
lxl An originat
I--l A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS PLANT IN SERVICE.IDAHO 101,102,103 and 1
No.Account
Balance
Beginning of Year Additions
(a
34 345 ComoressorEouioment
35 346 Gas Measurino and Reoulatino Eouioment
36 347 Other Equioment
37 348 Asset Retirement Costs for Products Extraction Plant
38 TOTAL Products Extraction Plant ffotal of lines 29 throuoh 37)
39 TOTAL Natural Gas Production Plant (Total lines 27 and 38)
40 Manufactured Gas Production Plant (Submit Suoolementarv Schedule)
41 lines and
42 NATURAL GAS STORAGE AND PROCESSING PTANT
43 Plant
44 350.1 Land 349,007
45 350.2 Riohts-of-Wav 20.608
46 351 Structures and lmprovements 977
47 352 Wells 7.065.382
48 352.1 Storaoe Leaseholds and Riohts
49 352.2 Reservoirs
50 352.3 Non-recoverable Natural Gas
51 353 Lines 642.444
52 354 Comoressor Station Eouioment 4 530.638
53 355 Other Eouioment 353.940
54 356 PurificationEquipment 1
55 357 Other Eouioment 670.089
56 358 Asset Retirement Costs for Underoround Storaoe Plant
57 TOTAL Underoround Storaoe Plant 14.429.115
58 Plant
59 360 Land and Land Riohts
60 361 Structures and lmorovements
61 362 Gas Holders
62 363 PurificationEouioment
63 363.'l Liquefaction Equioment
64 363.2 Vaoorizino Eouioment
65
66 363.4 Measurinq and Requlatinq Equipment
67 363.5 Other EouiDment
68 363.6 Asset Retirement Costs for Other Storaqe Plant
69 TOTAL Other Storaoe Plant (Total of lines 58 throuoh 68)
70 Base Load Liouefied Nalural Gas Terminal no and Processino Plant
71 364.1 Land and Land Riohts
72 364.2 Structures and lmprovements
73 364.3 LNG Processino Terminal Eouioment
74
75 364.5 Measurinq and Requlatinq Equipment
76 364.6 Station
77 364.7 Communications Equipment
78 364.8 Other Eouioment
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas
80
TOTAL Base Load Liquefied Natural Gas Terminaling and Processing Plant (Total lines 71
throush 79)
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.lD.206-207
Name of Respondent
Avieta Corporation
This Report is:
lx-l An originat
n A Resubmission
Date of Report
mm/dWW
4t1612022
Year / Period of Report
End of 2021 I Q4
Balance
End of Year
Line
Retirements Adjustments Transfers No.
34
35
36
37
38
39
40
4'.l
42
43
44
317 45
144.O43 771.060 16
236.389 7.30',t.771 47
4g
50
9.574 652.018 51
204.',t62 4.734.800 52
139,804 53
2.617 172.647 54
144.748 55
56
888. t 31 't5.3't7.246 57
58
5S
60
61
62
63
a4
65
66
67
68
69
70
71
72
74
75
76
77
7A
79
80
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.tD.206-207
Name of Respondent
Avista Corporation
This Report is:
lFl nn orisinat
n A Resubmission
Date of Report
mm/ddrlyyy
4116nO22
Year / Period of Report
End of 2021 I Q4
Line
No.Account
(a)
Balance
Beginning of Year
(b)
Additions
(c)
81 TOTAL Natural Gas Storaoe and Processino Plant (Total of lines 57. 69 and 80)'t4.429.',t15
a2
83 365.1 Land and Land Riohts
85 366 Structures and lmprovements
86 367 Mains
87
88 359 Measurino and Reoulatino Station Eouioment
89
90 371 Other Equipment
91 372 Asset Retirement Costs for Transmission Plant
92 rrouoh 91)
93 DISTRIBUTION PLANT
94 374 Land and Land Riohts 162.137 36.239
95 375 Skuctures and lmprovements
96 376 Mains 138.779.608 6.919.36'l
s7
98 378 Measurinq and Regulatinq Station Equipment-General 2 .47E.E20 16.756
99 and Station Gate 4.463"441 67.854
't 00 380 Services o?6.680.508
101 381 Meters 30.975.694 1.293.247
't02
103 383 House Regulators
384 House Reoulator lnstallations
105 977.575 63.057
106 386 Other Prooertv on Customers'Premises
't07
108 388 Asset Retirement Costs for Distribution Plant
109 1 272.249.936 15.O77.O22
110 GENERAL PLANT
11'l
1'.t2 390 Structures and lmprovements
Furniture and 59.551
114 392 TransportationEquiDment 3.551.874 284.899
115 393 Stores Eouioment
116 't.448.773 66.572
117 395 LaboratorvEouioment 1,564
118 1.12't _895
't 19 397 CommunicationEouioment
120
121 Subtotal (Total of Lines 1'l 1 throuqh 120)6.696.317 353.035
399 Other Tanqible Prooertv
't23 399.1 Asset Retiremenl Costs for Genera Plant
124 TOTAL General Plant fiotal of lines 12'l . 122 and 123\353,035
't25 2U.219.534 15.432.35'l
't26 Gas Plant Purchased (See lnstruction 8)
127 lnstruction
128 Experimental Gas Plant Unclassilied
129 TOTAL Gas Plant in Service (Total of lines 125 throuoh 128)'t 5,432,35'l
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.tD.208-209
Name of Respondent
Avista Corporation
This Report is:
lFl An orisinal
f, A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 2021 I A4
GAS nt 101 '103 and
Balance
End of Year
Line
Retirements Adjustments Transfers No
(d)
888.1 3 1 15.3',17.246 8'l
82
83
84
85
86
87
88
89
90
9'l
92
93
('t )1 98.375 94
5,540 649,495 95
''t73,659 ('t 30.205)1 45.395.1 05 96
97
(1 653)2.493.923 98
5.987 112.601 4.637.909 s9
37.134 (1 98)100,41 1 ,882 100
331,507 238 31.937.672 101
102
't 03
104
13,929 't,054,561 '| 05
106
107
108
548.287 251 286.778.922 109
110
111
112
1 608 61.159 113
20.'t14 5.410 3.822.069 114
'l 15
1.281 69.532 1.583.596 'l 16
4.822 70 117
4.497 1.126.392 118
79.143 (29.074\341.937 119
120
1 00,538 56.795 7.005.609 121
122
123
I 00.538 56.795 7.005,609 124
648,825 954.785 309.S57.845 125
126
127
128
648.825 954,785 129
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61.405)G.tD.208-209
Name of Respondent
Avista Corporation
This Report is:
An Original
A Resubmission
Date of Report
mm/dd/yyw
4t't6t2022
Year / Period of Report
End of 2021 I Q4
GAS STORED - IOAHO (Accounts 117.1, 117.2, 117.3, 164.1, 1 64.2, and'l 64.3)
lnstructions
1. lf during the year adjustments were made to the stored gas inventory reported in columns (d), (0, (S), and (h) (such as to crnect cumulative
inaccuracies of gas measurements), explain in a footnote (in the available space at the bottom of this page or in a separate schedule) the reason for
the adjustments, the Dth and dollar amount of adjustment, and account charged or credited.
2. Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing gas, column (c),
and gas property recordable in the plant accounts.
3. State in a footnote, in the available space at the bottom of this page or in a separate schedule, the basis of segregation of inventory between current
and noncurrent portions. Also, state in a footnote the method used to report storage (i.e., fixed asset method or inventory method).
Line
No.
Description
(a)
(Account
117.1)
(b)
(Account
117.2)
(c)
Noncurrent
(Account
117.3)
(d)
(Account
1't7.4)
(e)
Current
(Account
164.1)
(0
LNG
(Account
164.2)
(s)
LNG
(Account
164.3)
(h)
Total
fi)
1 Balance at beoinnino of vear 1 794 969 2 835 969 4 630 938
2 Gas delivered to storaoe 8.333.041 8.333_041
3 Gas withdrawn from storaoe 5.386.394 5,386.394
4 Other debits and credits
5 alance at end of vear 1.794.969 5.782.616 7.577.585
6 Dth 321 679 1 956 533 2244212
7 Amount per Dth 5.58 2.94 3.31
('1) Fuel is accounted for within injections and withdrawal accounts.
(2) All gas reported is current working gas. Avista uses the inventory method to report all working gas stored.
|DAHO STATE NATURAL GAS ANNUAL REPORT (tC 6140s)G.lD.220
This Page Intentionally Left Blank
Name of Respondent
Avista Corporatlon
This Report is:
lFl Rn originat
n A Resubmission
Date of Report
mm/ddtlyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS OPERATING REVENUES - IDAHO
lnstructions
1. Report below natural gas operating revenues attributable to the state of ldaho for each prescribed account total in accordance with jurisdictional
Results of Operations.
2. Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3. Other Revenues in columns (0 and (g) include reseNation charges received by the pipeline plus usage charges, less revenues reflected in columns
(b) through (e). lnclude in columns (f) and (g) revenues for Accounts 48(M95.
Line
No.Account
(a)
Revenues for
Transition Costs
and Take-or-Pav
Revenues for
GRI and ACA
Cunent Year
(b)
Previous Year
(c)
Cunent Year
(d)
Previous Year
(e)
1 480 Residential Sales
2
3 482 Other Sales to Public Authorities
4
5 484 lnterdeoartmental Sales
o
7 487 Forfeited DiscountsI
I 489.'l Revenues from Transportation of Gas for Others
throuoh Gatherino Facilities
10 489.2 Revenues ftom Transporlation of Gas for Others
throuoh Transmission Facilities
11 489.3 Revenues from Transportation of Gas for Others
throuoh Distribution Facilities
12 Gas of Others
13 490 Sales ofProducts Extracted from Natura Gas
14 Natural Gas Processed Others
15
16
17 494 lnterdeoartmental Rents
18
19
20 496 (Less) Provision for Rate Refunds
21
IDAHO STATE NATURAL GAS ANNUAL REPORT (C 6I.405)G.tD.300-301
Name of Respondent
Avista Corporation
This Report is:
lFl Rn originat
I--l A Resubmission
Date of Report
mNddfryyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS OPERATING REVEilUES - IDAHO
lnstructions
4. lf increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote in the
available space at the bottom ofthis page or attached in a separate schedule.
5. See pages 108 in the FERC Form 2, lmportant Changes During lhe QuarterfYear, for information on major changes during the year, new seryice,
and impoftant rate increases or decreases.
6. Report the revenue fom transportation services that are bundled with storage services as transportation service revenue.
Other
Revenues
Total
Operating
Revenues
Dekatherm of
Natural Gas Line
No.
Cunent Year
(f)
Previous Year
(o)
Cunent Year
(h)
Previous Year
fi)
Current Year
fi)
Previous Year
(k)
46.057.376 45.622.508 45 057 376 45.622.508 5.644.677 5,573,141 1
20294 477 19.503.781 20.294.477 19.503.781 3.376.265 3.316.998 2
3
21.570 344 21.436.034 2'1.570.3U 2',t.436.034 7.359.884 10.969.498 4
27.276 27.763 27.276 27.763 4.375 4.467 5
6
7
4 392 3.912 4.392 3.912 I
I
10
605,392 5E5,70s 605,392 585,703 5,783,805 7,'143,693 11
12
't3
14
't5
16
2.856.490 1.139.088 2.856.490 1.139.088 18
91.415.788 88.3 t 8.789 91.415.788 88.318.789
20
91.415.788 88.318.789 91 .415.788 88.318.789
(1) Sales for Resale and Deferred Exchange dollars are allocated based on the Washington / ldaho monthly commodity allocations used in
Results of Operations.
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405}G.tD.300-301
Name of Respondent
Avista Corporation
This Report is:
I an originat
n A Resubmission
Date of Report
mm/dd$yyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS OPERATION AND MATNTENANCE 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 tom previously reported figures, explain in a footnote.
Line
No.Account
(a)
Amount for
Current Year
(b)
Amount for
Previous Year
(c)
1
2 A. Manufactured Gas Production
3
4 B. Natural Gas Production
5
o ODeration
7 no
I 751 Production MaDs and Remrds
I
10 753 Field Lines Exoenses
11
't2 755 Field Comoressor Station Fuel and Power
13 756 Field Measurino and Rmulatino Stal on EYDenses
14 757 Purification Exoenses
15
16 759 Other Exoenses
17 760 Rents
't8 lines 7
19
20 761 and
21 762 Maintenance of Structures and lmorovements
22 763 Maintenance of Producino Gas Wells
23 764 Maintenance of Field Lines
24 765 Maintenance of Field Comoressor Station Eouioment
25 766 Maintenance of Field Measurino and Reoulatino Station Eouioment
2A
27 768 Maintenance of Drillino and Cleanino Eouioment
28 769 Maintenance of Other Eouioment
30 IOTAL Natural Gas Production and Gatherino fTotal of lines 18 and 29)
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.tD.317
Name of Respondent
Avista Corporation
This Report is:
lxl nn originat
I-l A Resubmission
Date of Report
mm/ddrlyyy
4t16t2022
Year / Period of Report
End of 2021 I A4
GAS 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)
31 82. Products Extraction
32 Ooeration
33 770 and nq
34 77',\
35 772 GasShrinkaqe
36 773 Fuel
37 774 Power
38 775 Materials
39 776 and
40 777 Gas Processed bv Others
41 778 on Products
42 779 Marketino Exoenses
43 780 Products Purchased for Resale
44 781 Variation in Products lnventorv
45
46 783 Rents
47
48 Maintenance
49
50 785 Maintenance of Structures and lmprovements
51 UI
52 787 Maintenance of Pioe Lines
53
54 789 Maintenance of
55
56 791 Maintenance of Other Eouioment
57
58 TOTAL Products Extraction (Total of lines 4 'and 57)
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.tD.318
Name of Respondent
Avista Gorporation
This Report is:
lFl An orisinat
A Resubmission
Date of Report
mm/dd/yyyy
4116t2022
Year / Period of Report
End of 2021 I 04
GAS 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)
59 C. Exploration and Development
60 Ooeration
61 795 Delav Rentals
62 796 Nonoroductive Well Drillino
63 797 Abandoned Leases
64 798 Other Exploration
65 TOTAL Exoloration and Develooment (Total of lines 61 throuoh 64)
66
67 Ooeration
68 800 Natural Gas Well Head Purchases
69 800.1 Natural Gas Well Head Purchases. lntracompanv Transfers
70 801 Natural Gas Field Line Purchases
71 802 Natural Gas Gasoline Plant Outlet Purchases
72 803 Natural Gas Transmission Line Purchases
73 804 Natural Gas Citv Gate Purchases 49.163.702 40.365.902
74 804.1 Liquefied Natural Gas Purchases
75 805 Other Gas Purchases
76 805.1 (Less) Purchased Gas CostAdiustments
77 TOTAL Other Gas Supply Expenses (Total of lines 68 throuqh 76)49.163.702 40,365,902
78 806 Exchanoe Gas
79 Purchased Gas Expenses
80 807.1 Well Exoense-Purchased Gas
81 Purchased Gas Stations
82 807.3 Maintenance of Purchased Gas [\Ieasurino Stations
83
84 807.5 Other Purchased Gas Exoenses
85 Gas of lines 80 84
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 51405}G.tD.319
Name of Respondent
Avista Corporation
This Report is:
x An Original
A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 2021 I A4
GAS 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)
86 808.1 Gas Withdrawn from Storaoe-Debit (2.946 644\s55.660 I
87 808 2 (Less) Gas flelivered to Storaoe-Credit
88 809.1 Withdrawals of Natural
89 809.2 (Less) Deliveries of Natural Gas for Processinq-Credit
90 Gas Used in Utilitv ODeration-Credit
9't 810 Gas Used for Compressor Station Fuel-Credit
92 8'l 1 Gas [Jsed for Products Extraction-Credit (222.023\(66.924)t
93 812 Gas Used for Other Uti
94 Gas ln 91 (222.O23\(66.924)
OE 813 Other Gas Suoolv Exoenses 302.277 342.721 I
96 TOTAL Other Gas Suoolv Exoenses (Total of lines 77 .78. 85.86 throuoh 89. 94. 35)46 297 312 41.597.359
97 TOTAL Production Fxnenses (Total of lines 3. 30. 58. 65. and 96)46.297.312 41.597.359
98 2. NATURAL GAS STORAGE. TERMINALING AND PROCESSING EXPENSES
99 round
100 ODeration
101 814 and "t 333 2.244 I
102
103 816 Wells Exoenses
104 817 Lines Exoense
105 818 Comoressor Station Exoenses
106 819 Comoressor Station Fuel and Power
107 820 ileasurino and Reoulatino Station Exoenses
't 08 821 PurificationExoenses
109 and
110 823 Gas Losses
111 824 Other Exoenses 254.501 227.O77 I
't12 825 Storaoe Well Rovalties
113 826 Rents
114 of 255.834 229.321
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.1D.320
Name of Respondent
Avista Corporation x
This Report is:
An Original
l-_l A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS 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)
115 l\rtaintenance
116 830 lilaintenance Suoervision end Endineerind
117 831 Maintenance of Structures and lmorovements
118 832 Maintenance of Reservoirs and Wells
119 833 I\Iaintenance of Lines
't20 834 Maintenance of Comoressor Station Eouioment
121 835 l\raintenance of irleasurino and Redulatind Slation Eduioment
122 836 Maintenance of Purification Eouioment
123 837 600,657 616.030
124 TOTAL lvlaintenance (Total of lines 1 16 throuoh 1 23)600.657 6'16.030
125 TOTAL Underoround Storaoe Exoenses (Total of lines 114 and 124\845,351
126 B. Other Storaqe Exoenses
127 Ooeration
128 and
129 441 Ooeration Labor and Exoenses
'130 842 Rents
131 842.1 Fuel
132 842.2 Power
133 842.3 Gas Losses
134 TOTAL Ooeration (Total of lines 128 throuoh 133)
135 Maintenance
136 843.1 Maintenance Supervision and Enqineerinq
137 843.2 Maintenance of Structures
138 843.3 Maintenance of Gas Holders
139 843.4 Maintenance of Purification Eouioment
140 843.5 Maintenance of
141 843.6 Maintenance of VaDorizino Eouioment
142 843.7 Maintenance of Compressor Equipment
143 843.8 Maintenance of Measurino and Reoulatino Eouioment
144 843.9 Maintenance of Other Eouioment
145 TOTAL ttlaintenance (Total of lines 136 throuoh 144)
146 TOTAL Other Storaoe Exoenses (Total of lines 'l 34 and 145)
IDAHO STATE NATURAL GAS ANNUAL REPORT (tC 61-405)G.tD.32'l
Name of Respondent
Avista Corporation
This Report is:
[F] An orisinat
A Resubmission
Date of Report
mm/dd/yWy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS 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)
147 Natural Gas
148 Ooeration
149 844.1 Ooeration Suoervision and Enoineerino
150
151 844.3 Liouefaction Processino Labor and Exoenses
152
1s3 844.5 [Vleasurino and Reoulatino Labor and Exoenses
154 844.6 Comoressor Station Labor and Exoenses
155
156 844.8 Svstem Control and Load DisDatchino
't57 845.1 Fuel
't 58 845.2 Power
159 845.3 Rents
160
161 845.5 (Less) Wharfaoe Receiots-Credit
162 or
163 846.1 Gas Losses
164 846.2 Other Exoenses
165
166 Maintenance
167 847.1 Maintenance Su and
168 847.2 Maintenance of Structures and lmprovements
169 847.3 Maintenance of LNG Processino Terminal Eouioment
't70 of LN
'17 1 847.5 Maintenance of lr'leasurino and Reoulatino Eouioment
172 847.6 Maintenance of
173 847.7 l\Iaintenance of Communication Eouioment
174 847.8 Maintenance of Other EouiDment
175
176 TOTAL Liouefied Nal Gas Terminalino and Proc Exo (Total of lines 165 and 175)
177 TOTAL Natural Gas Storaoe (Total of lines 125. 146, and 1 76)856.491 845.351
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.!D.322
Name of Respondent
Avista Corporation x
This Report is:
An Original
A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS OPERATION AND MAINTENANCE EXPENSES.IDAHO
Instructions
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)
174 3. TRANSMISSION EXPENSES
'179 Ooeration
180 850 Ooeration Suoervision and Enoineerino
"t8'l 851 Svstem Control and Load Disoatchino
182 852 Communication Svstem Exoenses
'183 853 Compressor Station Labor and Expenses
184 854 Gas for Comoressor Station Fuel
185 855 Other Fuel and Power for Compressor Stations
186 856 lvlains Exoenses
187 857 Measurino and Reoulatino Station Exoenses
188 Gas
189 859 Other Exoenses
190 860 Rents
191 TOTAL Ooeration (Total of lines '180 throuoh 190)
192 Maintenance
'193
194 862 Maintenance of Structures and lmorovements
195 863 Maintenance of Mains
196 864 [vlaintenance of Comoressor Station EduiDment
197 865 Maintenance of Measurino and Reoulatino Station Eouioment
198 866 Maintenance of Communication Eouipment
'199 867 Maintenance of Other Eouioment
200 TOTAL Maintenance (Total of lines 193 throuoh 199)
201 TOTAL Transmission (Total of lines 191 and 200)
202 4. DISTRIBUTION EXPENSES
203 Ooeration
204 870 Ooeration Suoervision and Enoineerino 397.970 398.'l 76
205 871 Distribution Load Dispatchino
206 872 Comoressor Station Labor and Exoenses
207 873 Compressor Station Fuel and Power
IDAHO STATE NATURAL GAS ANNUAL REPORT (tC 61405)G.1D.323
Name of Respondent
Avista Corporation
This Report is:
I Rn originat
A Resubmission
Date of Report
mm/dd/yyyy
4t't6t2022
Year / Period of Report
End of 2021 I A4
GAS 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)
204 874 Mains and Services Expenses 1 351 275 1,383,510
209 875 Measurino and Reoulatino Station Exoenses-General 30.528 25.219
2',to and 1.033 2.500
211 877 ileasurino end Redulatino Station Exoenses-Citv Gas Check Station 46.693 27.849
212 878 Meter and House Reoulator Exoenses 262.677 227.227
213 523 31 3 496.727 I
214 880 Other Exoenses 360.038 344.628
215 1,376 8.887 I
216 TOTAL Ooeration (Total of lines 204 throuoh 215)2.974.903 2.914.723
217 lVlaintenance
218 885 Maintenance Supervision and Engineering 35,651 42.853
219 886 Maintenance of Structures and lmorovements
220 887 Maintenance of Mains 192.448 276.180
221 888 Maintenance of Comoressor Station Eouioment
222 889 Maintenance of and 69.268 79.559
223 7.758 11,784
224 891 Maintenance of Meas. and Reo. Station Eouioment-Citv Gate Check Station 42.982 151.417
225 of Services 273.635 I
226 893 Maintenance of Jvleters and House Reoulators 676.547 472.791 I
227 894 Maintenance of Other Eouioment 44.571 64.926 I
224 't.352,4',t7 1,373.145
229 TOTAL Distribution Exoenses (Total of lines 216 and 228\4.327.320 4.287.868
230 5. CUSTOMERACCOUNTS EXPENSES
231 ODeration
232 901 SuDervision 38.92'l 33.341 I
233 145,715 145.329 I
234 903 Customer Records and Collection Exoenses 1.679.50'l 1.645.655 I
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 6,1405)G.tD.324
Name of Respondent
Avista Corporation
This Report is:
I en originat
l_l A Resubmission
Date of Report
mm/dd/yyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS 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)
235 904 UncollectibleAccounts (1 73.936)606.391 I
236 905 Miscellaneous Customer Accounts Expenses 32.452 I
237 TOTAL Customer Accounts Exoenses (Total of lines 232 throuoh 236)I .711 .193 2.463.208
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Ooeration
240 907 Suoervision
241 908 CustomerAssistance Expenses 1.482.1',l4 I
242 909 lnformational and lnstructional Exoenses '138.032 193.5'17 I
243 910 Miscellaneous Customer Service and lnformational Exoenses 72.250 71,533 I
244 TOTAL Customer Service and lnformational Exoenses lTotal of lines 240 throuoh 243)I 707 910 't.747 164
245 7. SALES EXPENSES
246 Operation
247 91'l Suoervision
248 91 and
245 913 Advertisino Exnenses
250 916 Miscellaneous Sales Expenses
251 TOTAL Sales Exoenses (Total of lines 247 throuoh 250)
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253
254 920 Administrative and General Salaries 2 602 9'14 2.222675 I
255 92'l Office Suoolies and Exoenses 335.824 336.283 I
256 922 (Less) Administrative Expenses Transferred-Credit (5.454)l
257 923 Outside Services Emoloved 969.1 53 859.714 I
258 924 Prooertv lnsurance 134.260 107.216 I
259 925 lniuries and Damaoes 360.984 289.724 I
260 926 Emplovee Pensions and Beneflts 2.196.335 I
261 927 FranchiseReouirements
262 Commission 261.667 268.651 I
263 929 (Less) Duplicate Charqes-Credit
264 930.1 General Advertisinq Exoenses
265 930.2 Miscellaneous General Expenses 1 457.155 I
266 931 Rents 37.1 59 30.219 I
267 7.015.202 6.762.522
268 Maintenance
269 932 Maantenance of General Plant 933.505 887.696 I
270 TOTAL Administrative and General ExDenses (Total of lines 267 and 269)7.948.707 7.650.218
271 TOTAL Gas O&M Expenses (Total of lines 97 , 177 , 201 , 229, 237 , 244, 251 ,27O\62,848,933 58,591,168
loAHo STATE NATURAL GAS ANNUAL REPORT (tC 61405)G.tD.325
This Page Intentionally Left Blank
Name of Respondent
Avista Corporation
This Report is:
[l en orisinat
n A Resubmission
Date of Report
mndddrlyyy
4t't612022
Year / Period of Report
End of 2021 I Q4
GAS TRANSMISSION MAINS - IDAHO
lnstructions
'l, Report below the requested details of transmission mains in system operated by respondent at end of year in the state of ldaho.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk and in a footnote (in the available
space at the boftom of this page or attached in a separate schedule) state the name of owner or co-owner, nature of respondenfs title, and
percent ownership if jointly owned.
Line
No.
Kind of
Material
(a)
Diameter of
Pipe
in lnches
(b)
Total Length in Use
Beginning ofYear
in Feet
(c)
Laid During Year
in Feet
(d)
Taken Up
or Abandoned
During Year
in Feet
(e)
Total Length
in Use
End of Year
in Feet
(f)
1
2
3
4
5
6
7
I
I
10
1'.!
12
13
14
15
't5
17
't8
't9
20
21
22
23
24
26
27
28
29
31
33v
35
36
37
38
40
NOTE:
ln accordance with the definitions established in the Uniform System of Accounts for production, transmission, and distribution plant, the Company's
gas mains are appropriately classified as distribution property for accounting purposes (see definitions 29 (B) and (C)).
IDAHO STATE NATURAL GAS ANNUAL REPORT (lC 61405)G.tD.514
Name of Respondent
Avista Corporation
This Report is:
I en originat
n A Resubmission
Date of Report
mrn/ddrlyyy
4t16t2022
Year / Period of Report
End of 2O2'l lQ4
GAS DISTRIBUTION iIAINS - IDAHO
lnstructions
1. Report below the requested details of distribution mains in system operated by respondent at end of year in the state of ldaho.
2. Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk and in a footnote (in the available
space at the bottom of this page or attached in a separate schedule) state the name of owner or co-owner, nature of respondents title, and
percent ownership if jointly owned.
Line
No.
Kind of
Material
(a)
Diameter of
Pipe
in lnches
(b)
Total Length in Use
Beginning of Year
in Feet
(c)
Laid During Year
in Feet
(d)
Taken Up
or Abandoned
During Year
in Feet
(e)
Total Length
in Use
End of Year
in Feet
(f)
1 Stael Wraooed Less than 2"1.749.607 507 3.083 1.747.O31
2 Steel Wraooed 6't5 730 61 3.869
3 Steel Wraooed 4" to 8"446.',!12 6.18'l 5.594 446.699
4 Steel Wraooed 12244 '12.239
5 Steel Wraooed Over 12"
6
7
8 Plastic ess than 2"6.165 827 6,354.939
o Plastic 2" to 4"1.547.452 12.171 4.130 1.555.493
10 Plastic 4" to 8'649.831 655,364
11 Plastic 8" to '12"
12 Plastic Over 1 2"
13
14
15
16
17
't8
19
20
21
22
23
24
25
26
27
28
30
32
33u
35
36
37
38
39
40
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.rD.514A
Name of Respondent
Avbta Corporaton
This Report is:
lFl an originat
n A Resubmission
Date of Report
mm/dd/yyyy
4/16nO22
Year / Period of Report
End of 2021 I Q4
SERVICE PIPES . GAS .IDAHO
lnstructlons
1 . Report below the requested details of line service pipe in possession of the respondent at the end of the year in the state of ldaho.
Line
No.
Type of
Material
(a)
Diameter of
Pipe
in lnches
(b)
Number of
Service Pipes
Beginning of Year
(c)
Added
During Year
(c)
Retired
During Year
(d)
Number of
Service Pipes
End ofYear
(e)
Average
Length
in Feet
(n
1 1" or Less 11.371 1 (1)
2 Stml WraDbed 1" to 2"179 1 (1)
3 Steel Wraooed 2" lo 4'7 7 (1)
4 Steel Wraooed 4" to 8"1 1 (1)
5 Over 8"/'t )
b Slml Wrenbed Unknown 208 (1)
7I Plastic 1" or Less 7',1.407 2.222 84 73.545 (1)
I Plastic 1" lo2"305 12 (1)
'to Plastic 2" lo 4"12 (1)
11 Plastic 4'to 8'4 4 (1)
12 Plastic Over 8"('t )
Plastic lJnknown 442 (1)
15 Other Unknown ('t 'l
16
17
19
20
21
24
25
26
27
29
30
31
32
35
36
37
40
('l) lnformation not available.
IDAHO STATE NATURAL GAS ANNUAL REPORT (lC 61.{05)G.tD.514B
Name of Respondent
Avista Corporation
This Report is:
lFl nn originat
l-l A Resubmission
Date of Report
mndddtlyyy
4t16t2022
Year / Period of Report
End of 2021 I Q4
REGULATORS. GAS - IOAHO
lnstructons
1 . Report below the requested details of gas regulators in possession of the respondent at the end of the year in the state of ldaho.
Line
No.
Size
(a)
Type
(b)
Make
(c)
Capacity
(d)
ln Service
Beginning ofYear
(e)
Added During
Year
(f)
Retired During
Year
(o)
ln Plant
End of Year
(h)
1
2 No Data available
3
4
5
t)
7
8I
10
't'l
12
't3
14
't5
16
17
18
19
21
23
25
27
2A
29
30
3'l
32
33
34
35
36
37
38
39
40 Total
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.tD.514C
Name of Respondent
Avista Corporation
This Report is:
I Rn originat
n A Resubmission
Date of Report
mndddfiyyy
4t16n022
Year / Period of Report
End of 2021 I Q4
CUSTOMER METERS. GAS - IDAHO
lnstructions
1. Report below the requested details of gas customer meters in possession of the respondent at the end of the year in the state of ldaho.
Line
No.
Size
(a)
Type
(b)
Make
(c)
Capacity
(d)
In Service
Beginning of Year
(e)
Added During
Year
ln
Retired During
Year
(d)
ln Plant
End of Year
(h)
1 AI Ail AI AI 82.107 916 1.494 81.529
2
3
4
5
6
7
8
o
10
11
12
13
14
15
16
17
18
19
20
22
24
26
27
29
30
31
32
u
36
38
39
40
(1) The Company's systems do not supply meter information tracking by type of meter
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405}G.tD.514D
Name of Respondent
Avista Corporation
This Report is
lFl An originat
l-l A Resubmission
Date of Report
mm/dd/yWy
4t16t2022
Year / Period of Report
End of 2021 I Q4
GAS ACCOUNT - NATURAL GAS . IDAHO
lnstructions
1 . The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent for service in the state of ldaho.
2. Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3. Enter in column (c) the year-to-date Dth as reported in the schedules indicated for the items of receipts and deliveries.
4. lndicate in a footnote (in the available space at the bottom of this page or in a separate schedule) the quantities of bundled sales and transportation gas
and specify the line on which such quantities are listed.
5- lf the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose.
6. lndicate by footnote the quantities of gas not subject to FERC regulation which did not incur FERC regulatory costs by showing (1 ) the local distribution
volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline, (2) the quantities that the reporting
pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through gathering
facilities or intrastate facilities, but not through any of the interstate portion of the pipeline, and (3) the gathering line quantities that were not destined for
Interstate market or that were not transported through any interstate portion of the reporting pipeline.
7. lndicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes report on line 3 relate.
8. lndicate in a footnote (1 ) the system supply quantities of gas that are stored by the reporting pipeline during the reporting year and also reported as sales,
transportation and compression volumes by the reporting pipeline during the same reporting yeat, (2) the system supply quantities of gas that are stored
by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year, and (3) contract
storage quantities.
9. Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total transportation
figure. Add additional information as necessary to the footnotes.
Line
No.Account
(a)
Refer to
Form 2
Page
(b)
Amount of Dth
Year to Date
(c)
Amount of Dth
Current 3 Months Ended
Quaftely Only
(d)
1 Name of System
2 GAS RECEIVED
3 nts 17.150.601
4 Gas of Others Received for Gatherino (Account 489.1)303
5 305
6 Gas of Others Received for Distribution (Account 489.3)301 5.783.805
7 307
8 Exchanoed Gas Received from Others (Account 806)328
I 328 16.398
10 leceipts of Resoondent's Gas Transported bv Others (Account 858)332
11 Other Gas Withdrawn from Storaoe (Exolain)
12 Gas Received from Shiooers as Comoressor Station Fuel
13 Gas Received from Shiooers as Lost and Unaccounted For
'14
't5 Total Receiots (Total of lines 3 throuoh 't4)
1t RED
17 Gas Sales (Accounts 480-484)16 444 110
18 Gathered for 303
19 Deliveries of Gas TransDorted for Others (489.2)305
20 Deliveries of Gas Distributed for Otl 301 5.783.805
21 Deliveries of Contract Storaoe Gas (Account 489.4)307
22 Exchanoe Gas Delivered to Others Account 806)328
23 Gas Delivered as lmbalances (Account 858)328
24 Deliveries of Gas to Others for TransDortation (Account 858)332
25 Other Gas Delivered to Storaqe (Exolain) (1)
16 Gas lJsed for Comoressor Slation Fuel 509
fther Deliveries (Soecifv) (footnote details)
28 Total Deliveries (Total of lines 17 throuoh 27)22.908.581
29 GAS UNACCOUNTED FOR
30 Production Svstem Losses
31
32 Transmission Svstem Losses
33 Distribution Svstem Losses
34 Losses
35 Other Losses (Soecifu) (footnote details)
36 Total Gas Unaccounted For (Total o
37 Total Deliveries and Gas Unaccounted For (Total of lines 28 and 36)22 904 581
(1) Represents net gas withdrawals and injections.
IDAHO STATE NATURAL GAS ANNUAL REPORT (IC 61405)G.tD.520