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Avista Corp.
2019
IDAHO
State Electric Annual Report
(IC 61-405)
RECEIVED
2020 April 29,PM4:26
IDAHO PUBLIC
UTILITIES COMMISSION
This Page Intentionally Left Blank
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.114-115
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
Line Refer to
No.Form 1
Page
(b)
1 UTILITY OPERATING INCOME
2 Operating Revenues (400)300-301
3 Operating Expenses
4 Operation Expenses (401)320-323
5 Maintenance Expenses (402)320-323
6 Depreciation Expense (403)336-337
7 Depreciation Expense for Asset Retirement Costs (403.1)336-337
8 336-337
9 Amortization of Utility Plant Acquisition Adjustment (406)336-337
10 Amort. of Property Losses, Unrecov Plant and Regulatory Study Costs (407)
11 Amortization of Conversion Expenses (407)
12 Regulatory Debits (407.3)13 (Less) Regulatory Credits (407.4)
14 Taxes Other Than Income Taxes (408.1)262-263
15 Income Taxes - Federal (409.1)262-263
16 - Other (409.1)262-263
17 234, 272-277
18 (Less) Provision for Deferred Income Taxes-Cr. (411.1)234, 272-277
19 Investment Tax Credit Adjustment - Net (411.4)266
20 (Less) Gains from Disposition of Utility Plant (411.6)21 Losses from Disposition Of Utility Plant (411.7)
22 (Less) Gains from Disposition of Allowances (411.8)
23 Losses from Disposition of Allowances (411.9)
24 Accretion Expense (411.10)
25 TOTAL Utility Operating Expenses (Total of line 4 through 24)
26 Net Utility Operating Income (Total line 2 less 25)
STATEMENT OF UTILITY OPERATING INCOME - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.114-115
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
page or in a separate schedule.
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STATEMENT OF UTILITY OPERATING INCOME - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.200-201
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
Line
No.
1 Utility Plant2In Service
3 Plant in Service (Classified)
4 Property Under Capital Leases
5 Plant Purchased or Sold
6 Completed Construction not Classified
7 Experimental Plant Unclassified
8 Total (Total lines 3 through 7)
9 Leased to Others
10 Held for Future Use
11 Construction Work in Progress
12
13 Total Utility Plant (Total lines 8 through 12)
14 Accumulated Provision for Depreciation, Amortization, and Depletion
15 Net Utility Plant (Line 13 less line 14)
16 Detail of Accumulated Provision for Depreciation, Amortization, and Depletion
17 In Service
18 Depreciation
19 Amortization and Depletion of Producing Natural Gas Lands / Land Rights
20 Amortization of Underground Storage Lands / Land Rights
21 Amortization of Other Utility Plant
22 Total (Total lines 18 through 21)
23 Leased to Others
24 Depreciation
25 Amortization and Depletion
26 Total Leased to Others
27 Held for Future Use
28 Depreciation
29 Amortization
30 Total Held for Future Use
31 Abandonment of Leases (Natural Gas)
32 Amortization of Plant Acquisition Adjustment
33 Total Accumulated Provision (Total lines 22, 26, 30, 31, 32)
(1) A small portion of the Company's electric distribution plant is located in Montana. For jurisdictional reporting purposes, those amounts are
(2) Common Property Under Capital Lease is comprised of ROU Assets
SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.200-201
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
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SUMMARY OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.204-205
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
3.
4.
5.
6.
Line
No.
1 1. INTANGIBLE PLANT
2 301 Organization
3 302 Franchises and Consents
4 303 Miscellaneous Intangible Plant
5 TOTAL Intangible Plant (Total of lines 2, 3, and 4)
6 2. PRODUCTION PLANT
7 A. Steam Production Plant
8 310 Land and Land Rights
9 311 Structures and Improvements
10 312 Boiler Plant Equipment
11 313
12 314 Turbogenerator Units
13 315 Accessory Electric Equipment
14 316 Miscellaneous Power Plant Equipment
15 317 Asset Retirement Costs for Steam Production
16 TOTAL Steam Production Plant (Total of lines 8 through 15)
17 B. Nuclear Production Plant
18 320 Land and Land Rights
19 321 Structures and Improvements
20 322 Reactor Plant Equipment
21 323 Turbogenerator Units
22 324 Accessory Electric Equipment
23 325 Miscellaneous Power Plant Equipment
24 326 Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant (Total of lines 18 through 24)
26 C. Hydraulic Production Plant
27 330 Land and Land Rights
28 331 Structures and Improvements
29 332 Reservoirs, Dams, and Waterways
30 333 Water Wheels, Turbines, and Generators
31 334 Accessory Electric Equipment
32 335 Miscellaneous Power Plant Equipment
33 336 Roads, Railroads, and Bridges
34 337 Asset Retirement Costs for Hydraulic Production
35 TOTAL Hydraulic Production Plant (Total of lines 27 through 34)
36 D. Other Production Plant
37 340 Land and Land Rights
38 341 Structures and Improvements
39 342 Fuel Holders, Products, and Accessories
40 343 Prime Movers
41 344 Generators
42 345 Accessory Electric Equipment
43 346 Miscellaneous Power Plant Equipment
44 347 Asset Retirement Costs for Other Production45TOTAL Other Production Plant (Total of lines 37 through 44)
46 TOTAL Production Plant (Total of lines 16, 25, 35, and 45)
(1) A small portion of the Company's electric distribution plant is located in Montana. For jurisdictional reporting purposes, those amounts are
included as Idaho plant.
ELECTRIC PLANT IN SERVICE - IDAHO (Account 101, 102, 103 and 106)
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.204-205
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
actually in service at end of year.
7.Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary accountclassifications arising from distribution of amounts initially recorded in Account 102; include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary
account classifications.
8.For account 399, state the nature and use of plant included in this account, and, if substantial in amount, submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9.For each account comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase, and
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ELECTRIC PLANT IN SERVICE - IDAHO (Account 101, 102, 103 and 106)
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.206-207
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Line
No.
47 3. TRANSMISSION PLANT
48 350 Land and Land Rights
49 352 Structures and Improvements
50 353 Station Equipment
51 354 Towers and Fixtures
52 355 Poles and Fixtures
53 356 Overhead Conductors and Devices
54 357 Underground Conduit
55 358 Underground Conductors and Devices
56 359 Roads and Trails
57 359.1 Asset Retirement Costs for Transmission Plant58
59 4. DISTRIBUTION PLANT
60 360 Land and Land Rights
61 361 Structures and Improvements
62 362 Station Equipment
63 363 Storage Battery Equipment
64 364 Poles, Towers, and Fixtures
65 365 Overhead Conductors and Devices
66 366 Underground Conduit
67 367 Underground Conductors and Devices
68 368 Line Transformers
69 369 Services
70 370 Meters
71 371
72 372 Leased Property on Customer Premises
73 373 Street Lighting and Signal Systems
74 374 Asset Retirement Costs for Distribution Plant
75 TOTAL Distribution Plant (Total of lines 60 through 74)
76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77 380 Land and Land Rights
78 381 Structures and Improvements
79 382 Computer Hardware
80 383 Computer Software
81 384 Communication Equipment
82 385 Miscellaneous Regional Transmission and Market Operation Plant
83 386 Asset Retirement Costs for Regional Transmission and Operation Plant
84 TOTAL Transmission and Market Operation Plant (Total lines 77 through 83)
85 6. GENERAL PLANT
86 389 Land and Land Rights
87 390 Structures and Improvements
88 391 Office Furniture and Equipment
89 392 Transportation Equipment
90 393 Stores Equipment
91 394 Tools, Shop and Garage Equipment
92 395 Laboratory Equipment
93 396 Power Operated Equipment
94 397 Communication Equipment
95 398 Miscellaneous Equipment
96
97 399
98 399.1 Asset Retirement Costs for General Plant
99 TOTAL General Plant (Total of lines 96, 97 and 98)
100 TOTAL (Accounts 101 and 106)
101 102 Electric Plant Purchased
102 102 (Less) Electric Plant Sold
103 103 Experimental Plant Unclassified
104 TOTAL Electric Plant in Service (Total of lines 100 through 103)
ELECTRIC PLANT IN SERVICE - IDAHO (Account 101, 102, 103 and 106) (Continued)
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.206-207
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Line
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48
4950
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5758
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ELECTRIC PLANT IN SERVICE - IDAHO (Account 101, 102, 103 and 106) (Continued)
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.300-301
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
Instructions
1.
2.
meter readings are added for billing purposes, one customer should be counted for each group of meters added. The average number of customers
means the average of twelve figures at the close of each month.
3.If increases or decreases from previous period (columns (c), (e), and (g)) are not derived from previously reported figures, explain any inconsistencies
in a footnote in the available space at the bottom of the page, or in a separate schedule.
Line
No.
1 Sales of Electricity
2 440 Residential Sales
3 442 Commercial and Industrial Sales (3)
4 Small (or Commercial)
5 Large (or Industrial)
6 444 Public Street and Highway Lighting
7 445 Other Sales to Public Authorities
8 446 Sales to Railroads and Railways
9 448 Interdepartmental Sales
10 TOTAL Sales to Ultimate Customers (1)
11 447 Sales for Resale
12 TOTAL Sales of Electricity
13 449.1 (Less) Provision for Rate Refunds
14 TOTAL Revenues Net of Provision for Refunds
15 Other Operating Revenues
16 450 Forfeited Discounts
17 451 Miscellaneous Service Revenues
18 453 Sales of Water and Water Power
19 454 Rent from Electric Property
20 455 Interdepartmental Rents
21 456 Other Electric Revenues (4)
22 456.1 Revenues from Transmission of Electricity for Others
23 457.1 Regional Control Service Revenues
24 457.2 Miscellaneous Revenues
25
26 TOTAL Other Operating Revenues
27 TOTAL Electric Operating Revenues
ELECTRIC OPERATING REVENUES - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.300-301
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
4.
5.
regularly used by the respondent if such basis of classification is not generally greater than 1000 Kw of demand. (See Account 442 of the Uniform
System of Accounts. Explain basis of classification in a footnote.)6.See pages 108-109 in the FERC Form 1, Important Changes During Period, for important new territory added and important rate increases or
decreases.
7.
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$500,196 of unbilled revenues.
33,608
(3) Segregation of Commercial and Industrial made on basis of utilization of energy and not on size of account.
50,781$ associated with a special contract for wheeling over the distribution system on file with the IPUC, recorded
in sub-account 456700.
ELECTRIC OPERATING REVENUES - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.320
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
Line
No.
1 1. POWER PRODUCTION EXPENSES
2 A. Steam Power Generation
3 Operation
4 500 Operation Supervision and Engineering
5 501 Fuel
6 502 Steam Expenses
7 503
8 504 (Less) Steam Transferred-Cr.
9 505 Electric Expenses
10 506 Miscellaneous Steam Power Expenses
11 507 Rents
12 509 Allowances
13 TOTAL Operation (Total of lines 4 through 12)
14 Maintenance
15 510 Maintenance Supervision and Engineering
16 511 Maintenance of Structures
17 512 Maintenance of Boiler Plant
18 513 Maintenance of Electric Plant
19 514 Maintenance of Miscellaneous Steam Plant
20 TOTAL Maintenance (Total of Lines 15 through 19)
21 TOTAL Steam Power Generation Expenses (Total lines 13 & 20)
22 B. Nuclear Power Generation
23 Operation
24 517 Operation Supervision and Engineering
25 518 Fuel
26 519 Coolants and Water
27 520 Steam Expenses
28 521
29 522 (Less) Steam Transferred-Cr.
30 523 Electric Expenses
31 524 Miscellaneous Nuclear Power Expenses
32 525 Rents33TOTAL Operation (Total of lines 24 through 32)
34 Maintenance
35 528 Maintenance Supervision and Engineering
36 529 Maintenance of Structures
37 530 Maintenance of Reactor Plant Equipment
38 531 Maintenance of Electric Plant
39 532 Maintenance of Miscellaneous Nuclear Plant
40 TOTAL Maintenance (Total of lines 35 through 39)41 TOTAL Nuclear Power Generation Expenses (Total lines 33 & 40)
42 C. Hydraulic Power Generation
43 Operation
44 535 Operation Supervision and Engineering
45 536 Water for Power
46 537 Hydraulic Expenses
47 538 Electric Expenses
48 539 Miscellaneous Hydraulic Power Generation Expenses
49 540 Rents
50 TOTAL Operation (Total of lines 44 through 49)
51 Maintenance
52 541 Maintenance Supervision and Engineering
53 542 Maintenance of Structures
54 543 Maintenance of Reservoirs, Dams, and Waterways
55 544 Maintenance of Electric Plant
56 545 Maintenance of Miscellaneous Hydraulic Plant
57 TOTAL Maintenance (Total of lines 53 through 57)
58 TOTAL Hydraulic Power Generation Expenses (Total of lines 50 & 58)
59
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.321
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
Line
No.
60 D. Other Power Generation
61 Operation62546Operation Supervision and Engineering
63 547 Fuel
64 548 Generation Expenses
65 549 Miscellaneous Other Power Generation Expenses
66 550 Rents
67 TOTAL Operation (Total of lines 62 through 66)
68 Maintenance
69 551 Maintenance Supervision and Engineering
70 552 Maintenance of Structures
71 553 Maintenance of Generating and Electric Plant
72 554 Maintenance of Miscellaneous Other Power Generation Plant
73 TOTAL Maintenance (Total of lines 69 through 72)
74 TOTAL Other Power Generation Expenses
75 E. Other Power Supply Expenses
76 555 Purchased Power
77 556 System Control and Load Dispatching
78 557 Other Expenses
79 TOTAL Other Power Supply Expenses (Total of lines 76 through 78)
80 TOTAL Power Production Expenses (Total of lines 21, 41, 59, 74, & 79)
81 2. TRANSMISSION EXPENSES
82 Operation
83 560 Operation Supervision and Engineering
84 561 Load Dispatching
85 561.1 Load Dispatch-Reliability
86 561.2 Load Dispatch-Monitor and Operation Transmission System
87 561.3 Load Dispatch-Transmission Service and Scheduling
88 561.4 Scheduling, System Control and Dispatch Services
89 561.5 Reliability, Planning and Standards Development
90 561.6 Transmission Service Studies
91 561.7
92 561.8 Reliability, Planning and Standards Development Services
93 562 Station Expenses
94 563 Overhead Lines Expenses
95 564 Underground Lines Expenses
96 565 Transmission of Electricity by Others97566Miscellaneous Transmission Expenses
98 567 Rents
99 TOTAL Operation (Total of lines 83 through 98)
100 Maintenance
101 568 Maintenance Supervision and Engineering
102 569 Maintenance of Structures
103 569.1 Maintenance of Computer Hardware
104 569.2 Maintenance of Computer Software105569.3 Maintenance of Communication Equipment
106 569.4 Maintenance of Miscellaneous Regional Transmission Plant
107 570 Maintenance of Station Equipment
108 571 Maintenance of Overhead Lines
109 572
110 573 Maintenance of Miscellaneous Transmission Plant
111 TOTAL Maintenance (Total of lines 101 through 110)
112 TOTAL Transmission Expenses (Total of lines 99 and 111)
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.322
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
Line
No.
113 3. REGIONAL MARKET EXPENSES
114 Operation115575.1 Operation Supervision
116 575.2 Day-Ahead and Real-Time Market Facilitation
117 575.3 Transmission Rights Market Facilitation
118 575.4 Capacity Market Facilitation
119 575.5 Ancillary Services Market Facilitation
120 575.6 Market Monitoring and Compliance
121 575.7 Market Facilitation, Monitoring, and Compliance Services
122 575.8 Rents
123 Total Operation (Total lines 115 through 122)
124 Maintenance
125 576.1 Maintenance of Structures and Improvements
126 576.2 Maintenance of Computer Hardware
127 576.3 Maintenance of Computer Software
128 576.4 Maintenance of Communication Equipment
129 576.5 Maintenance of Miscellaneous Market Operation Plant
130
131 TOTAL Regional Market Expenses (Total lines 123 & 130)
132 4. DISTRIBUTION EXPENSES
133 Operation
134 580 Operation Supervision and Engineering
135 581 Load Dispatching
136 582 Station Expenses
137 583 Overhead Line Expenses
138 584 Underground Line Expenses
139 585 Street Lighting and Signal System Expenses
140 586 Meter Expenses
141 587 Customer Installations Expenses
142 588 Miscellaneous Expenses
143 589 Rents
144 TOTAL Operation (Total of lines 134 through 143)
145 Maintenance
146 590 Maintenance Supervision and Engineering
147 591 Maintenance of Structures
148 592 Maintenance of Station Equipment
149 593 Maintenance of Overhead Lines
150 594 Maintenance of Underground Lines
151 595 Maintenance of Line Transformers
152 596
153 597 Maintenance of Meters
154 598 Maintenance of Miscellaneous Distribution Plant
155 TOTAL Maintenance (Total lines 146 through 154)
156 TOTAL Distribution Expenses (Total of lines 144 and 155)
157 5. CUSTOMER ACCOUNTS EXPENSES
158 Operation
159 901 Supervision
160 902 Meter Reading Expenses
161 903 Customer Records and Collection Expenses
162 904 Uncollectable Accounts
163 905 Miscellaneous Customer Accounts Expenses
164 TOTAL Customer Accounts Expenses (Total of line 159 through 163)
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.323
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
2.
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No.
165 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
166 Operation167907Supervision
168 908 Customer Assistance Expenses
169 909
170 910 Miscellaneous Customer Service and Informational Expenses
171 TOTAL Customer Service and Informational Expenses (Total lines 167 through 170)
172
173 Operation
174 911 Supervision
175 912
176 913 Advertising Expenses
177 916 Miscellaneous Sales Expenses
178 TOTAL Sales Expenses (Total of lines 174 through 177)
179 8. ADMINISTRATIVE AND GENERAL EXPENSES
180 Operation
181 920 Administrative and General Salaries
182 921 Office Supplies and Expenses
183 922 (Less) Administrative Expenses Transferred-Credit
184 923 Outside Services Employed
185 924 Property Insurance
186 925 Injuries and Damages
187 926 Employee Pensions and Benefits
188 927 Franchise Requirements
189 928 Regulatory Commission Expenses
190 929 (Less) Duplicate Charges-Cr.
191 930.1 General Advertising Expenses
192 930.2 Miscellaneous General Expenses
193 931 Rents
194 TOTAL Operation (Total of lines 181 through 193)
195 Maintenance
196 935 Maintenance of General Plant
197 TOTAL Administrative and General Expenses (Total of lines 194 and 196)
198 TOTAL Elec Op and Maint Expns (Total lines 80, 112, 131, 156, 164, 171, 178, 197)
ELECTRIC OPERATION AND MAINTENANCE EXPENSES - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.422-423
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
1.
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3.
4.
5.
6.
Line Type of Number
No.Supporting of
Structure Circuits
(e)(h)
1
2
3
4 Steel Pole 2
5 H Type 1
6
7 H Type 1
8 Steel Pole 1
9 H Type 1
10 H Type 1
11 Cabinet Gorge Plant Noxon H Type 1
12
13 Benewah Sw. Station Pine Creek Sub H Type 1
14 Beacon Sub Lolo Sub Steel Pole 2
15 Beacon Sub Lolo Sub H Type 1
16 Beacon Sub Lolo Sub H Type 1
17 North Lewiston Walla Walla H Type 1
18 North Lewiston Shawnee H Type 1
19 H Type 1
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36
For underground lines, report circuit milesIndicate where other than
60 cycle, 3 phase
TRANSMISSION LINE STATISTICS - IDAHO
IDAHO STATE ELECTRIC ANNUAL REPORT (IC 61-405)E.ID.422-423
Name of Respondent This Report is:Date of Report Year / Period of Report
Avista Corporation X An Original mm/dd/yyyy End of
A Resubmission
Instructions
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Include in column (j) land, land rights, and clearing right-of-way
TRANSMISSION LINE STATISTICS - IDAHO
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