Discontinued Operations Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2015

Discontinued Operations [Abstract]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

The summary of cash proceeds associated with the sales transaction are as follows (in thousands):

Reconciliation to Statement of Cash Flows
Contract price	$	335,000
Closing adjustments	4,103
Litigation settlement at Ecova	588
Gross proceeds from sale (1)	339,691
Cash sold in the transaction	(95,932		)
Gross proceeds from sale of Ecova, net of cash sold (per Statement of Cash Flows) (2)	$	243,759
Reconciliation of total net proceeds
Gross proceeds from sale (1)	$	339,691
Repayment of long-term borrowings under committed line of credit	(40,000		)
Payment to option holders and redeemable noncontrolling interests	(20,871		)
Payment to noncontrolling interests	(54,179		)
Transaction expenses withheld from proceeds	(5,461		)
Net proceeds to Avista Capital (prior to tax payments) (2)	219,180
Tax payments made in 2014	(74,842		)
Tax payments made in 2015	(590		)
Total net proceeds related to sales transaction	$	143,748

The following table presents amounts that were included in discontinued operations for the years ended December 31 (dollars in thousands):

	2015			2014			2013
Revenues	$	—		$	87,534		$	176,761
Gain on sale of Ecova (1)	777			160,612			—
Transaction expenses and accelerated employee benefits (2)	71			9,062			—
Gain on sale of Ecova, net of transaction expenses	706			151,550			—
Income before income taxes	706			156,025			13,177
Income tax expense (benefit) (3)	(4,441		)	83,614			5,216
Net income from discontinued operations	5,147			72,411			7,961
Net income attributable to noncontrolling interests	—			(187		)	(1,157		)
Net income from discontinued operations attributable to Avista Corp. shareholders	$	5,147		$	72,224		$	6,804

The major classes of assets and liabilities and their carrying amounts immediately prior to the completion of the sales transaction were as follows:

	June 30, 2014
Assets:
Current Assets:
Cash and cash equivalents	$	95,932
Accounts and notes receivable-less allowances of $410	32,070
Investments and funds held for clients	114,598
Income taxes receivable	2,548
Other current assets	8,908
Total current assets	254,056
Other Non-current Assets:
Goodwill	71,123
Intangible assets-net of accumulated amortization of $42,266	37,185
Other property and investments-net	4,656
Total other non-current assets	112,964
Total assets	$	367,020

	June 30, 2014
Liabilities:
Current Liabilities:
Accounts payable	$	72,453
Client fund obligations	115,333
Current portion of long-term debt	67
Other current liabilities	35,329
Total current liabilities	223,182
Long-term borrowings under committed line of credit	40,000
Other non-current liabilities	2,117
Total liabilities	$	265,299