---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-24-041236"
form_type: "8-K"
ticker: "AVA"
cik: "0000104918"
company_name: "AVISTA CORP"
filed_at: "2024-04-03T23:59:59+00:00"
generated_at: "2026-06-04T02:42:20.722505+00:00"
event_type: "debt"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Avista remarkets $83.7M pollution control bonds, recognizes long-term debt at 3.875%

## Summary
- Remarketed $66.7M (2032) and $17.0M (2034) bonds secured by first mortgage bonds at 3.875%.
- Bonds previously held by Avista since 2010 not reflected on balance sheet; now recognized as $83.7M long-term debt.
- Cash settled two interest rate swaps (notional $20M) for net receipt of $4.4M, amortized as interest expense over debt life.
- Net proceeds used to refinance existing short-term debt obligations.

## SEC filing metadata
- accession: 0000950170-24-041236
- form_type: 8-K
- ticker: AVA
- cik: 0000104918
- company_name: AVISTA CORP
- filed_at: 2024-04-03T23:59:59+00:00
- event_type: debt
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/104918/000095017024041236/0000950170-24-041236-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/104918/000095017024041236/ava-20240401.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-041236
- JSON: https://secwatch.observer/filing/0000950170-24-041236.json
- Plain text: https://secwatch.observer/filing/0000950170-24-041236.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.