AVISTA CORP
For the period ended Mar 31, 2026. Filed May 5, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Mar 31, 2026 · Filed May 5, 2026
AVA$40.06-0.4%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Acronyms and Terms
(The following acronyms and terms are found in multiple locations within the document)
| Acronym/Term | Meaning | |
|---|---|---|
| AEL&P | - | Alaska Electric Light and Power Company, the primary operating subsidiary of AERC, which provides electric services in Juneau, Alaska |
| AERC | - | Alaska Energy and Resources Company, the Company's wholly-owned subsidiary based in Juneau, Alaska |
| AFUDC | - | Allowance for Funds Used During Construction, represents the cost of both the debt and equity funds used to finance utility plant additions during the construction period |
| ASC | - | Accounting Standards Codification |
| ASU | - | Accounting Standards Update |
| Avista Capital | - | Parent company to the Company’s non-utility businesses, with the exception of AJT Mining Properties, Inc., which is a subsidiary of AERC. |
| Avista Corp. | - | Avista Corporation, the Company |
| Avista Utilities | - | Operating division of Avista Corp. (not a subsidiary) comprising the regulated utility operations in the Pacific Northwest |
| Capacity | - | The rate at which a particular generating source is capable of producing energy, measured in KW or MW |
| CARES Act | - | Coronavirus Aid, Relief, and Economic Security Act |
| CCA | - | Climate Commitment Act |
| Colstrip | - | The coal-fired Colstrip Generating Plant in southeastern Montana |
| Cooling degree days | - | The measure of the warmness of weather experienced, based on the extent to which the average of high and low temperatures for a day is above 65 degrees Fahrenheit (annual degree days above historic indicate warmer than average temperatures) |
| Energy | - | The amount of electricity produced or consumed over a period of time, measured in KWh or MWh. Also, refers to natural gas consumed and is measured in dekatherms |
| ERM | - | The Energy Recovery Mechanism, a mechanism for accounting and rate recovery of certain power supply costs accepted by the utility commission in the state of Washington |
| FASB | - | Financial Accounting Standards Board |
| FCA | - | Fixed Cost Adjustment, the electric and natural gas decoupling mechanism in Idaho |
| FERC | - | Federal Energy Regulatory Commission |
| GAAP | - | Generally Accepted Accounting Principles |
| Heating degree days | - | The measure of the coldness of weather experienced, based on the extent to which the average of high and low temperatures for a day falls below 65 degrees Fahrenheit (annual degree days below historic indicate warmer than average temperatures) |
| IPUC | - | Idaho Public Utilities Commission |
| KW, KWh | - | Kilowatt (1000 watts): a measure of generating power or capability. Kilowatt-hour (1000 watt hours): a measure of energy produced over a period of time |
| mmBTU | - | One million British Thermal Units, a thermal unit of measurement for natural gas |
| MW, MWh | - | Megawatt: 1000 KW. Megawatt-hour: 1000 KWh |
| MYRP | - | Multi-year rate plan |
| OPUC | - | The Public Utility Commission of Oregon |
| PCA | - | The Power Cost Adjustment mechanism, a procedure for accounting and rate recovery of certain power supply costs accepted by the utility commission in the state of Idaho |
| PGA | - | Purchased Gas Adjustment |
| PPA | - | Power Purchase Agreement |
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| ROE | - | Return on equity |
|---|---|---|
| ROR | - | Rate of return on rate base |
| ROU | - | Right-of-use lease asset |
| SEC | - | U.S. Securities and Exchange Commission |
| SOFR | - | Secured Overnight Financing Rate |
| Therm | - | Unit of measurement for natural gas; a therm is equal to approximately one hundred cubic feet (volume) or 100,000 BTUs (energy) |
| Watt | - | Unit of measurement of electric power or capability; a watt is equal to the rate of work represented by a current of one ampere under a pressure of one volt |
| WUTC | - | Washington Utilities and Transportation Commission |
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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.