2007Annual Report.pdf

ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 31-Dec-07
11 Are there any affliated companies?
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utilty.
12 Contact Information Name
President (Owner)
Vice President
Secretary
General Manager
Complaints or Billng
Engineering
Emergency Service
Accounting
13 Were any water systems acquired during the year or any additions/deletions madeto the service area during the year? No
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utilty.
14 Where are the Company's books and records kept?
Street Address 3996 East 200 NorthCity RigbyState 10Zip 83442
1 Give full name of utilty
2 Date of Organization
3 Organized under the laws of the state of
4 Address of Principal Offce (number & street)
5 P.O. Box (if applicable)
6 City
7 State
8 Zip Code
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served
Rev7/99
/'NV-~
¡ 6 2:46
COMPANY INFORMATION r ,..~. -
t i ~-;"'._ _ i Ll/1,t¡r-'J' - f''!'!i i"t r -It J"~:---_-:l-~~t"'-("-"il'h;'! ¡-r:"t.
'., ¡ "'- ¡ if:!.. C/-,;:;-:': \.v - VlfiIkfISSI()i "
Morning View Water Company
1979
Idaho
3996 East 200 North Rigby, 1083442
PO Box 598
Rigby
10
83442
Corporation
Rigby, Jefferson County
Phone No
Nolan Gneitina 745-0029
II II
II II
II II
II II
II II
II II
Diane Perrv 356-7779
Page 1
NAME:Morning View Water Company
COMPANY INFORMATION (Cont.
For the Year Ended 31-Dec-07
15 Is the system operated or maintained under a
service contract?
16 If yes: With whom is the contract?
When does the contract expire?
What services and rates are included?
No
17 Is water purchased for resale through the system?
18 If yes: Name of Organization
Name of owner or operator
Mailng Address
City
State
Zip
No
Gallons/CCF $Amount
Water Purchased
19 Has any system(s) been disapproved by the
Idaho Division of Environmental Quality? No
If yes, attach full explanation
20 Has the Idaho Division of Environmental Quality
recommended any improvements? NoIf yes, attch full explanation No
21 Number of Complaints received during year concerning:
Quality of Service
High Bils
Disconnection
22 Number of Customers involuntarily disconnected
23 Date customers last received a copy of the Summary
of Rules required by IDAPA 31.21.01.701?
Attach a copy of the Summary
24 Did significant additions or retirements from the No
Plant Accounts occur during the year?
If yes, attach full explanation
and an updated system map
Rev7/99 Page 2
Other Water Sales Revenue
Irrigation Sales Revenue
Sales for Resale
Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Biled separately to customers
10 ** Hookup or Connection Fees Collected
11 ***Commission Approved Surcharges Collected
12 601.1-6 Labor - Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative & General
15 603 Salaries. Officers & Directors
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power & Fuel for Power
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint.
21 620.7-8 Materials & Supplies - Administrative & General
22 631-34 Contract Services - Professional
23 635 Contract Services - Water Testing
24 636 Contract Services - Other
25 641-42 Rentals - Propert & Equipment
26 650 Transportation Expense
27 656-59 Insurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous-Employee Medical
33 Total Operating Expenses (Add lines 12.32, also enter on Pg 4, line 2)
NAME:
ACCT#
2
3
4
5
6
7
8
460
461.1
461.2
462
464
465
466
400
Rev7/99
Morning View Water Company
REVENUE & EXPENSE DETAIL
For the Year Ended 31-Dec-07
DESCRIPTION
400 REVENUES
Un metered Water Revenue
Metered Sales - Residential
Metered Sales - Commercial, Industrial
Fire Protection Revenue
45103.78
45103.78
Booked to Acct #
Booked to Acct #
o Booked to Acct #
401 OPERATING EXPENSES
534
15718.5
7765.38
8355.44
11354.45
4783.38
2529.25
240
741
o
1145.12
203.48
140
53510
Page 3
Name:Morning View Water Company
INCOME STATEMENT
For Year Ended 31-Dec-07
ACCT#DESCRIPTION
1 Revenue (From Page 3, line 8)45103.78
2 Operating Expenses (From Page 3, line 33)53510
3 403 Depreciation Expense 0
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)102.12
408.11 Property Taxes 1521.72
8 408.12 Payroll Taxes 5714.21
9A 408.13 Other Taxes (list)DEQ Fees 340
9B South Rigby Canal
9C Burgess Canal
90
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax - State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits - Utility
16 Total Expenses from operations before interest (add lines 2-15)61188.05
17 413 Income From Utilty Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1,17 &18 less line 16)-16084.27
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest & Dividend Income 1.53
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utilty Income 0
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utilty Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, & 27)1.53
29 Gross Income (add lines 19 & 28)-16082.74
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31)(Also Enter on Pg 9, Line 2)-16082.74
Rev7/99 Page 4
Name:Morning View Water Company
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-07
SUB
ACCT#
Balance
Beginning
of Year
Added
During
YearDESCRIPTION
Removed
During
Year
Balance
End of
Year
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
301 Organization
302 Franchises and Consents
303 Land & Land Rights
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 9599 0 0 9599
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 2020 0 0 2020
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Propert
29 TOTAL PLANT IN SERVICE
(Add lines 1 - 28)
11619 0 0 11619
Enter beginning & end of year totals on Pg 7, Line 1
Rev7/99 Page 5
Name:Morning View Water Company
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-07
SUB
Depreciation
Rate
Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
ACCT#DESCRIPTION %of Year Year (Decrease)
304 Structures and Improvements
305 Collecting & Impounding Reservoirs
306 Lake, River & Other Intakes
i
307 Wells
308 Infiltration Galleries & Tunnels
309 Supply Mains
310 Power Generation Equipment
311 Power Pumping Equipment 4%1597 1597 0
320 Purification Systems
330 Distribution Reservoirs & Standpipes
331 Trans. & Distrib. Mains & Accessories
333 Services
334 Meters and Meter Installations
335 Hydrants
336 Backflow Prevention Devices
339 Other Plant & Misc. Equipment
340 Office Furniture and Equipment 20%2020 2020 0
341 Transportation Equipment
342 Stores Equipment
343 Tools, Shop and Garage Equipment
344 Laboratory Equipment
345 Power Operated Equipment
346 Communications Equipment
347 Miscellaneous Equipment
348 Other Tangible Property
TOTALS (Add Lines 1 - 25)3617 3617
Enter beginning & end of year totals on Pg 7, Line 7
o
Rev7/99 Page 6
Name:
BALANCE SHEET
Morning View Water Company
For Year Ended 31-Dec-07
ASSETS Balance
Beginning
Balance
End of
Increase
or
ACCT#DESCRIPTION of Year Year (Decrease)
101 Utility Plant in Service (From Pg 5, Line 29)11619 11619 0
102 Utility Plant Leased to Others
103 Plant Held for Future Use
105 Construction Work in Progress
114 Utility Plant Aquisition Adjustment
1
2
3
4
5
6
7 108.1
8 108.2
9 108.3
10 110.1
11 110.2
12 115
13
14 123
15 125
16
17 131
18 135
19 141
20 142
21 145
22 151
23 162
24 173
25 143
26
27 181
28 183
29 184
30 186
31
Rev7/99
Subtotal (Add Lines 1 - 5)
Accumulated Depreciation (From Pg 6, Line 26)
Accum. Depr. - Utility Plant Lease to Others
Accum. Depr. - Propert Held for Future Use
Accum. Amort. - Utilty Plant in Service
Accum. Amort. - Utility Plant Lease to Others
Accumulated Amortization - Aquisition Adj.
Net Utility Plant (Line 6 less lines 7 - 12)
Investment in Subsidiaries
Other Investments
Total Investments (Add lines 14 & 15)
Cash
Short Term Investments
Accts/Notes Receivable - Customers
Other Receivables
Receivables from Associated Companies
Materials & Supplies Inventory
Prepaid Expenses
Unbiled (Accrued) Utilty Revenue
Provision for Uncollectable Accounts
Total Current (Add lines 17 -24 less line 25)
Unamortized Debt Discount & Expense
Preliminary Survey & Investigation Charges
Deferred Rate Case Expenses
Other Deferred Charges
Total Assets (Add lines 13, 16 & 26.30)
Page 7
11619
3617
11619
3617
o
o
8002 8002 o
1367 1336 -31
3242 4471.43 1229.43
12611 13809.43 1198.43
Name:Morning View Water Company
BALANCE SHEET
For Year Ended 31-Dec-07
LIABILITIES & CAPITAL Balance
Beginning
Balance
End of
Increase
or
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
ACCT#DESCRIPTION of Year Year (Decrease)
201-3 Common Stock
204-6 Preferred Stock
207-13 Miscellaneous Capital Accounts
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -29076 -45158.74 -16082.74
216 Reacquired Capital Stock
218 Proprietary Capital
Total Equity Capital (Add Lines 1-5+7 less line 6)-29076 -45158.74 -16082.74
221-2 Bonds
223 Advances from Associated Companies
224 Other Long - Term Debt
231 Accounts Payable 9257 18754.98 9497.98
232 Notes Payable 12462 10464.14 -1997.86
233 Accounts Payable - Associated Companies
235 Customer Deposits (Refundable)
236.11 Accrued Other Taxes Payable
236.12 Accrued Income Taxes Payable
236.2 Accrued Taxes - Non-Utility
237-40 Accrued Debt, Interest & Dividends Payable
241 Misc. Current & Accrued Liabilities
251 Unamortized Debt Premium
252 Advances for Construction
253 Other Deferred Liabilties
255.1 Accumulated Investment Tax Credits - Utilty
255.2 Accum. Investment Tax Credits - Non-Utility
261-5 Operating Reserves
271 Contributions in Aid of Construction
272 Accum. Amort. of Contrib. in Aid of Const. **
281-3 Accumulated Deferred Income Taxes
Total Liabilities (Add lines 9 - 29 I 21719 29219.12 7500.12
TOTAL LIAB & CAPITAL ( Add lines 8 & 30)-7357 -15939.62 -8582.62
** Only if Commission Approved
Rev7/99 Page 8
Name:Morning View Water Company
STATEMENT OF RETAINED EARNINGS
For Year Ended 31-Dec-07
1 Retained Earnings Balance ~ Beginning of Year
2 Amount Added from Current Year Income (From Pg 4, Line 32)
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance ~ End of Year
-29076 RANDY
-16082.74
-45158.74 RANDY
7 Description (Class, Par Value etc.)
CAPITAL STOCK DETAIL
No. Shares
Authorized
No. Shares
Outstandina
Dividends
Paid
DETAIL OF LONG. TERM DEBT
8 Description
Interest
Rate
Year-end
Balance
Interest
Paid
Interest
Accrued
Rev7/99 Page 9
Name:Morning View Water Company
SYSTEM ENGINEERING DATA
For Year Ended 31-Dec-07
1 Provide an updated system map if significant changes have been made to the system during the year.
Rated
Capacity
Type of
Treatment:
(None, Chlorine
Fluoride
Annual
Production
Water
Supply
Source
(Well, Spring,
2 Water Supply:
Pumo Desianation or location (oom)Filter etc.)(COO's Gal.)Surface Wtr)
30 HP 1.64 acre well lot-Division #3 400-500 None 39312000 Well
7.5 HP 1.64 acre well lot-Division #3 120-130 None Backuo Well Well
3 System Storage:
Total
Capacity
OOO's
Usable
Capacity
OOO's
Type of
Reservoir Construction
(Elevated, Pres- (Wood, Steel
Storaçie Desionation or Location Gal.Gal.urized, Boosted)Concrete)
1.64 Acre Well Lot Division #3 1800 900-1000 Pressurized Steel
(Duplicate form and attach if necessary. Asterisk facilties added this year.)
Rev7/99 Page 10
Name:Morning View Water Company
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 31-Dec-07
4 Pump information for ALL system pumps, including wells and boosters.
Designation or Location Horse
Rated
Capacity
Discharge
Pressure
Energy
Used
& Tvoe of Pumo**Power (çiom)(osi)This Year
1.64 Acre Well Lot Division #3 30 400-500 40-60#
.. .** Submit pump curves unless previously provided or unavailable. Asterisk faciltties added this year.
Attach additional sheets if inadequate space is available on this page.
5 If Wells are metered:
What was the total amount pumped this year?
What was the total amount pumped during peak month?
What was the total amount pumped on the peak day?
6 If customers are metered, what was the total amount sold in peak month?NA
7 Was your system designed to supply fire flows?
If Yes: What is current system rating?
No
NA
8 How many times were meters read this year?
During which months? meter read monthly
12
12
9 How many additional customers could be served with no system improvements
except a service line and meter?
How many of those potential additions are vacant lots?
35
10
10 Are backbone plant additions anticipated during the coming year?
If Yes, attach an explanation of projects and anticipated costs!
No
11 In what year do you anticipate that the system capacity (supply, storage or distribution)
wil have to be expanded?
2010
Rev7/99 Page 11
Name:Morning View Water Company
SYSTEM ENGINEERING DATA
(continued)
For Year Ended 12/31/2007
FEET OF MAINS
1 Pipe
Size
Division #1-4"1568 ft o 1568 ft
Division #1 _6"1288 ft o 1288 ft
Division #2 -4"542 ft o 542 ft
Division #2_6"1949 ft o 1949 ft
Division #3-6"3155 ft 03155 ft
Division #4-6"800 ft o 1378 ft
Country Grove 2255 ft o 11335 ft
400 ft o 11735 ft
In Use
Beginning
Of Year
Installed
During
Year
Abandoned
During
Year
In Use
End of
Year
CUSTOMER STATISTICS
Number of Customers Thousands of Gallons Sold
TOTALS (Add lines 2 through 8)
This Last This Last
Year Year Year Year
0
0
0
103 98 59274000 62527000
103 98 59274000 62527000
2 Metered:
2A Residential
2B Commercial
2C Industrial
3 Flat Rate:
3A Residential
3B Commercial
3C Industrial
4 Private Fire Protection
5 Public Fire Protection
6 Street Sprinkling
7 Municipal, Other
8 Other Water Utilties
Rev7/99 Page 12
'i ,A
CERTIFICATE
State of Idaho )
) ss
County ofTtfuM'! )
WE, the undersigned
and
of the
utility, on our oath do severa y say that the foregoing report has been prepared under our direction,
from the original books, papers and records of said utility; that we have carefully examined same, and
declare the same to be a correct statement of the business and affairs of said utility for the period
covered by the report in respect to each and every matter and thing therin set forth, to the best of our
knowledge, information and belief.
Subscribed and Sworn to Before Me
. ~this \ \ day of d-Còl,
gdklexceVjnelsonianulrptslrannualrp
~'Xc~\ \~~~NOTARY PtSLlC "
My Commission Expires \ - ~ - (j
Rev7/99 Page 13
( ..
COMPANY INFORMATION
Appraisal Tax Representative
RePrts'ttative. (This person wil receive the ~p raisal and all appraisal correspondence.)
I ~ 0 L c\. i . Q \ V\C
Title
()WV\~./
Address Line 13ciQ"
Address Line 2
~oo N
.S.)Federal Employer Identification Number
CitYRl
Country (if
StTdCt~o
'7/ - 0
Fax Number
d-O t:-oo ~O~ 7LfS ~004
M d T C d A R t fappinQ an ax o e rea epresen a ive
Representative (This person will receive the tax code area mapping information.)
.~I'\",.. 0
Title
E-Mail Address
Telephone Number Fax Number
Tax Bil Representative
Representative (This person will receive the tax bill.)S~
Title
E-Mail Address
Telephone Number Fax Number
Water Distribution Industry (CA4)2 Revised: 12/01/06
~
. ~
HISTORY OF COMPANY
Full title of company S'Oí(\~ ~ Vi Q.) \DC\ -t-L ~ G\'1
Period covered by this report ~ 0-'£ ~ r \A l i l Q 0 -i 3/, cl 0 Q7
Location of principal office :3 9 q" £ \ Sb 0 0 I\ \ R. ~,:r.( ~ J LI Y. 4
Date when company was originally organized I q 7 9 PUt, 12r 'f
Date of any reorganization or consolidation
Date when company began rendering service :: l.\;r ~ 10
L~i'dQ.o ~u'\\l~ T\&Name of parent company, if any
Name of companies owned, controlled, or operated
Names of Idaho counties in which you operate ':e.ÇtV(6 C)b.& ~r~\.\.
\
Customers by Class
Class Number of Customers Current Year Number of Customers Last Year
Residence I 03 'ffI
Commercial
Industrial
Other. Fire Protection, etc.
IMPORTANT CHANGES DURING THE YEAR
Water Distribution Industry (CA4)3 Revised: 12/01/06
f ~
2
BALANCE SHEET
ose 0 earNo. Year Decrease
Assets
Utility Plant in Service 101 I in L 9 / / " I O¡ --
Utility Plant Leased to Others 102
Plant Held for Future Use 103
Construction Work in Progress 105
Utility Plant Acquisition Adjustment 114
Subtotal (Lines 1 thru 5)IIL.Ie¡J i b IO¡-
Accumulated Depreciation 108.1 3(P17 3(, 17 -
Accumulated Depreciation - Utility Plant Leased to 108.2Others
Accumulated Depreciation - Property Held for 108.3Future Use
Accumulated Amortization - Utilty Plant in Service 110.1
Accumulated Amortization - Utility Plant Leased to 110.2Others
Accumulated Amortization - Acquisition Adjustment 115
Net Utility Plant (Line 6 less lines 7 thru 12)800d-8'00d--
Investment in Subsidiaries 123
Other Investments 125
Total Investments (Add lines 14 & 15)
Cash 131 . /..1'''/ 3 3~-31o-
8 Short Term Investments 135
9 Accounts/Notes Receivable - Customers 141 3à.4 ~LJ~7/.tlJ (a;iC),ct
0 Other Receivables 142
1 Receivables from Associated Companies 145
2 Materials & Supplies Inventory 151
3 Prepaid Expenses 162
4 Unbilled (Accrued) Utility Revenue 173
5 Provision for Uncollectable Accounts 143
6 Total Current Assets
(Add lines 17 thru 24 less line 25)
7 Unamortized Debt Discount & Expense 181
8 Preliminary Survey & Investigation Charges 183
9 Deferred Rate Case Expenses 184
0 Other Deferred Charges 186
1 Total Assets (Add lines 13, 16, and 26 thru 30)J~foIJ 13g0q.it~(I t¡ f(.t.3
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
2
2
2
2
2
2
2
2
2
2
3
3
Water Distribution Industry (CA4)4 Revised: 12/01/06
~ ..
2
BALANCE SHEET
~ose 0 earNo. Year ' Decrease
Equity
Common Stock 201-3
Preferred Stock 204.6
Miscellaneous Capital Accounts 207-13
Appropriated Retained Earnings 214
Unappropriated Retained Earnings 215 ..~e¡Q7lp -4 C;(5r.'ll - /l, 0 l;'xiJ,
Reacquired Capital Stock 216
Proprietary Capital 218
Total Equity Capital (Add lines 1 thru 7)-~ '1D7.-£/ eJ/i)K.7li -I ii ()r/J.ì l
Bonds 221-2
Advances from Associated Companies 223
Other Long-Term Debt 224
Accounts Payable 231 e¡ a CSì 1~7C;4,9f(Qt-97.9R
Notes Payable 232 / d. L. ~:i i () '-, t.i (4 ~ L q 91n
Accounts Payable - Associated Companies 233
Customer Deposits (Refundable)235
Accrued Other Taxes Payable 236.1
Accrued Income Taxes Payable 236.1
Accrued Taxes - Non-Utiity 236.2
Accrued Debt. Interest, & Dividends Payable 237.4
Miscellaneous Current & Accrued Liabilties 241
1 Unamortized Debt Premium 251
2 Advances for Construction 252
3 Accumulated Amortization for Advances for Construction
4 Other Deferred Liabilities 253
,
5 Accumulated Investment Tax Credits - Utility 255.1
6 Accumulated Investment Tax Credits - Non-Utility 255.2
7 Operating Reserves 261-5
8 Contributions in Aid of Construction 271
9 Accumulated Amortization of Contribution in Aid of 272Construction
0 Accumulated Deferred Income Taxes 281-3
1 Total Liabilities (Add lines 9 thru 30)I .at~-'-9 a.GJ;i lq, (J-7eJOO"fJ.
2 Total Liabilties and Capital (Add lines 8 & 31)T,.Tl,zS7 -"/sC¡ 39,(;,2 - 8'- ß":J.'~""
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
2
2
2
2
2
2
2
2
2
3
3
3
Water Distribution Industry (CA4)5 Revised: 12/01/06
l
2
3
4
REVENUE & EXPENSE DETAIL
Descriotion Acct. No.Amount
REVENUE ice iii ..'.'.'.
c
Total Operating Revenue 400 L/ 5 /oJ7!?
DEQ Fees Billed Separately to Customers
Hookup or Connection Fees Collected
Commission Approved Surcharges Collected
OPERATING EXPENSES /.
...'ic ",,
Labor - Operation & Maintenance 601.1-6 ('';3 ..
Labor - Customer Accounts 601.7
Labor - Administrative & General 601.8 7s7/tf 5 0
Salaries - Officers & Directors 603 7 7L~;'.,l9
Employee Pensions & Benefits 604
Purchased Water 610
Purchased Power & Fuel for Power 615-16 ~::¡ C5 5. Li tl
Chemicals (Includes Chemical Container Deposits)618
Materials & Supplies - Operation & Maintenance (Includes Postage)620.1-6 1/3 5'4. t. S
Materials & Supplies - A&G, Customer Care (Includes Postage)620.7-8 47~.~JX7
Contract Services - Professional Accounting, Legal, & Management Fees 631-34 ~S:Jt%.d.S"
Contract Services - Water Testing 635 doL)O -
Contract Services - Other 636 7Lll -,
Rentals - Property & Equipment 641-42
Transportation Expense 650
Insurance 656-59 /14c;, I ~
Advertising 660 ~o3.ll ~
Rate Case Expense 666
Regulatory Commission Expense 667
Bad Debt Expense 670 /L.o -
Miscellaneous 675
Total Operating Expenses (Add Lines 5 thru 25)401
OTHER TAXES OR FEES
Amount of Increase
List of Taxes or Fees Current Year or Decrease From
Preceding Year
Real & Personal Property Tax ItÇci/7~
Idaho State Income Tax
9 Payroll Tax S7/t/.,,1./
o State Corporation License Fees
1 Idaho Public Utilities Fees ~(10 -
2 Other Fees I O.d.f d.
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
2
3
3
3
Water Distribution Industry (CA4)6 Revised: 12/01/06
.k
2
REVENUE & EXPENSE DETAIL (continued)
Acct.
No.Description Amount
403 Depreciation Expense
406 Amortization - Utility Plant Acquisition Adjustment
407 Amortization Expenses - Other Utilty Plant
408.10 Regulatory Fees (PUC)/o~tf:J
408.11 Property Taxes Ie) d.I 7d-
408.12 Payroll Taxes 57It/, J-J
408.13 Other Taxes:3 (11)-
Idaho Sales & Use Tax
Taxes Paid on CIAC
409.10 Federal Income Taxes
409.11 State Income Taxes
410.10 Provision for Deferred Income Tax - Federal
410.11 Provision for Deferred Income Tax - State
411 Provision for Deferred Utility Income Tax Credits
412 Investment Tax Credits - Utility
Total Expenses From Operations Before Interest
L / I Ff8' at(¡(Add line 26 from Daae 6 and lines 1 thru 15.\
413 Income From Utility Plant Leased to Others
414 Gains (Losses) From Disposition of Utiity Plant
Net Operating Income (Add line 1 from page 6 and lines 17 and 18 less line 16.)-I , 08Lf.:J 7
415 Revenues. Merchandizing, Jobbing, and Contract Work
1 416 Expenses, Merchandizing, Jobbing, and Contracts
419 Interest and Dividend Income - Other / ie;-3
3 420 Allowance for Funds Used During Construction
4 421 Miscellaneous Non-Utility Income
5 426 Miscellaneous Non-Utiity Expense
6 408.20 Other Taxes - Non-Utiity Operations
7 409.20 Income Taxes - Non-Utility Operations
8 427.2 Interest Expense on Long-Term Debt
9 427.5 Other Interest Charges
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Water Distribution Industry (CA4)7 Revised: 12/01/06