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Avista AVA Allowance for equity funds used during construction

Allowance for equity funds used during construction at other companies

NorthWestern Energy Group, Inc. logo
NorthWestern Energy Group, Inc.NWE
$2.47M-47.0%
PNW
Pinnacle West CapitalPNW
$14.78M+11.6%

Other financials

Income statement

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Revenue$570.0M-7.6%
Operating income$134.0M+7.2%
Net income$92.0M+16.5%
EPS (diluted)$1.11+13.3%

Balance sheet

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Cash & equivalents$18.0M+5.9%
Total debt$416.0M+30.8%
Total equity$2.8B+4.8%
Total assets$8.4B+5.5%

Cash flow

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Operating cash flow$179.0M-2.7%
CapEx$150.0M+45.6%
Free cash flow$29.0M-64.2%

Valuation

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Market cap$3.36B-1.8%

Profitability

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Operating margin18.9%+1.9pp
Net margin10.7%+1.1pp
FCF margin-8%—

Returns & leverage

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Return on equity7.6%+0.4pp
Debt / equity0.1×0.0×
Current ratio0.9×0.0×

Where this comes from

Reported directly by Avista in its filing.

Tagged under the XBRL concept us-gaap:PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedCostOfEquity.

The official record: Avista’s 10-Q, filed May 5, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Avista's allowance for equity funds used during construction?
Avista (AVA) reported allowance for equity funds used during construction of $3M in Q1 2026.
How has Avista's allowance for equity funds used during construction changed year-over-year?
Avista's allowance for equity funds used during construction decreased by 0.0% year-over-year, from $3M to $3M.
What is the long-term trend for Avista's allowance for equity funds used during construction?
Over 4 years (2021 to 2025), Avista's allowance for equity funds used during construction has grown at a 11.9% compound annual growth rate (CAGR), from $7M to $11M.
What does allowance for equity funds used during construction mean?
The non-cash equity component of the Allowance for Funds Used During Construction, representing the cost of equity capital used to finance utility plant construction. This accounting adjustment allows utilities to capitalize financing costs into the cost of the asset rather than expensing them immediately. It reflects the company's investment in infrastructure growth and regulatory recovery mechanisms.