20200930Cary Direct.pdf

Michael C. Creamer (lSB No. 4030)
Preston N. Carter (lSB No. 8462)
Givens Pursley LLP
601 W. Bannock St.
Boise, lD 83702
Telephone: [phone]
Facsimile: (208) 388-1 300
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Attorneys for SUEZ Water ldaho lnc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF SUEZ WATER IDAHO INC. FOR
AUTHORIW TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE
IN THE STATE OF IDAHO
Case No. SUZ-W-2042
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
DIRECT TESTIMONY OF JARMILA CARY
SEPTEMBER 2O2O
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O. PIease state your name and business address?
A. Jarmila M. Cary, 8248 West Victory Road, Boise, ldaho 83709.
A. By whom are you employed and in what capacity?
A. I am employed by SUEZ Water ldaho !nc. ("SUEZ","SUEZWater ldaho" or
"Company") in the capacity of Director of Finance and Customer Service.
O. How long have you been employed by SUEZ Water ldaho?
A. I have been employed by SUEZ Water ldaho since June 1997.
O. Briefly describe your responsibilities during your tenure.
A. As Director of Finance and Customer Service, I have oversight over the
Company's financial activities including planning, variance analysis,
operational reporting, payroll, accounts payable, and development and
monitoring of business metrics. I participate in rate filings, monitor capital
expenditure investment, and define and implement changes in
management initiatives. I am also the contact person within SUEZ Water
ldaho for centralized functions such as Accounting, Audit, Tax, Treasury
and Procurement. !n March 2018, my role expanded to include oversight of
the Customer Service department, including billing functions, cal! center,
meter reading, customer service field work activities, cashiering, etc.
Additionally, I provided testimony before the ldaho Public Utilities
Commission in the Company's 2011 and 2015 general rate cases,2018
filing for approval of sale and acquisition of Eagle Water Company, and
2019 filing for exemption from Utility Customer Relation Rules 311(4) and
(5) related to customer contact requirements, accepting payments during
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disconnection, and eliminating customer convenience fees. ln 2O20 I
provided testimony in Case SUZ-W-20-01 requesting authorization for
SUEZ to eliminate collection of tax gross-up payments associated with
contributions in aid of construction.
During Apri! 2013, accounting functions transitioned to the SUEZ
Corporate office, From January 2003 untilApril 2013,1 was in a supervisory
role, as Manager of Accounting. I assisted Company Witness Healy in
formulating rate increase requests and operating expense adjustments in
the 2006,2009 and 2011 general rate cases. From 1997 until January
2003, I was in a Senior Accountant role, performing general ledger
accounting, planning functions, variance analysis, etc. ln that role I also
prepared annual reports to the ldaho Public Utilities Commission and the
ldaho State Tax Commission.
What is your educational background?
I was granted a Bachelor of Science in Business, with a major in
Accounting, from the University of ldaho in December 1996 and attended
NARUC Utility Rate School.
ln connection with the Company's present application for an increase
in rates and charges, what is the scope of your participation and
testimony?
My participation and testimony concerns operating expenses of the
Company as well as the calculation of rate base for the test year ended
June 30, 2020 with pro forma adjustments through March 31, 2021.
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Additionally I am sponsoring the calculation of the Company's Depreciation
Expense. ! analyzed the Company's books and records, determined where
it was prudent to make adjustments to test year results, and prepared
necessary exhibits to reflect the adjustments.
What exhibit numbers are you using for your adiustments?
Exhibits accompanying my testimony:
. Exhibit 7 - Balance Sheet
. Exhibit 8 - lncome Statement
. Exhibit 10, Schedule 1 - Operating expense adjustments
. Exhibit 10, Schedule 2 - Adjustment to depreciation expense and
amortization of utility plant acquisition adjustments
. Exhibit 10, Schedule 3 - Adjustment to Operating taxes
. Exhibit 11, Schedule 1 - Rate Base Summary
. Exhibit 11, Schedule 2 - 13 Month Average worksheet
. Exhibit 11, Schedule 3 - Plant in service with forecast additions and
retirements
. Exhibit 11 , Schedule 4 - Accumulated Depreciation and Accumulated CIAC
amortization
. Exhibit 11, Schedule 5 - Developer Advances
. Exhibit 11, Schedule 6 - Contributions in Aid of Construction
. Exhibit 11, Schedule 7 - Summary of Net Utility Plant Acquisition
Adjustments
. Exhibit 11, Schedule 8 - Accumulated Deferred lncome Taxes
. Exhibit 11, Schedule 9 - Deferred Debits Balance lncluded in Rate Base
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' Exhibit 11, Schedule 10 - Working Capital Calculation
. Exhibit 11, Schedule 11 - Regulatory Liability (TCJA) Tax
O. Please describe the approach you have taken in preparing the exhibits
for operation expenses.
A. I have relied on information and data produced within the Company, and
my own investigation thereof, as the basis for adjustments.
O. PIease describe the various normalizing and annualizing adjustments,
as wel! as known and measurable adjustments, made to operating
expenses Exhibit 10, Schedule 1.
A. Adiustment No. 1 Payroll increases payroll to Operations and
Maintenance expense by $t,020,817. Test year Operations & Maintenance
payroll expense is $5,258,779 and the pro forma amount is $6,279,596.
Test year gross payroll ts $7,721,909 and pro forma gross payroll is
$9,220,860. The components of this adjustment are:
Number of positions: The test year consisted of 110 filled full-time
employees (63 Bargaining Unit and 47 non-bargaining). ln the pro forma
year, the Company work force is 120 ful! time employees (65 Bargaining
Unit and 55 non-bargaining).
Wage adjustments: The adjustment includes the impact of the April
1,2021 contractually obligated actual pay increase (2.875o/o) for Bargaining
Unit employees. For all Bargaining Unit employees, pay rates are applied
to 2,080 hours in the pro forma year. For Non-Bargaining employees, pay
rates reflect March/Aprn 2021 anticipated wages subject to true-up,
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reflecting a 2.5o/o change over 2020 and applied to 1,950 hours. The pro
forma labor to Operations & Maintenance amount is calculated using the
test year ratio of 68.10% of opex payroll to gross payroll.
Standby-by Pay, Shift Pay and Overtime Pay: The pro forma
adjustment includes standby pay and shift pay at pro forma pay rates for
Bargaining Unit employees as well as shift pay for Customer Service
Representatives for rotational duties performed related to cashiering,
bankruptcy and billing functions. Overtime is included at test year level, in
line with the three-year average, adjusted by 2.875o/o for the bargaining unit
contractually obligated wage increase.
lncentive Programs: !ncentive bonuses for exempt and non-exempt
employees are based on the test year award level percentage, adjusted to
pro forma wages and for employee position changes. Exempt employees
may be eligible to participate in the Company's Short Term Incentive Plan
(STIP) if they meet goal targets and criteria requirements. A target award,
based upon their job/salary grade, is established as a percentiage of base
pay. Broadly, the incentive is based on achievement in two goa! categories:
personal goals and Company goals. Non-exempt, non-bargaining
employees are eligible to participate in the Non-Exempt lncentive Program.
This plan is based upon meeting Safety and Compliance Training goals.
Bargaining Unit employees are not eligible for incentive pay programs per
bargaining contract provisions.
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Please identify and explain the increase in staffing from the
Company's Test Year level of staffing.
The net increase of 10 positions from the test year is due to the filling of
vacancies and accounted for by the hiring of an Engineering Admin,
Customer Service Representative, Environmential Health & Safety
Manager, Engineering Design Technician, Operator, Utility Worker,
lnventory Control Specialist, Operations Supervisor, Operations Manager
and Project Manager.
Please continue describing the remaining normalizing and
annualizing adjustments, as well as known and measurable
adjustments made to operating expenses.
Adiustment No. 2 Workers Compensation increases workers
compensation insurance by $126,777 from the test year amount of $55,534.
It is adjusted to exclude IBNR (incurred but not reported) reserves that were
reflected in test year and prior years. The pro forma amount is based upon
the three year average of workers compensation percentage as a ratio of
gross payroll. A pro forma adjustmentol$22,259 is added as an annualized
amount of worker's compensation claim deductible expenses incuned for
the first half of 2O2O, but not reflected in the test year amount due to their
semi-annual booking. The average for the last three calendar years (2017
through 2019), produces a ratio of 1.7360/o of workers compensation
expense to gross payroll. Applying this ratio to the pro forma level of gross
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payroll $9,220,860, along with the above mentioned adjustments results in
pro forma expense of $182,31 1 .
Adiustment No. 3 Pension Expense - Cash Contributions increases
pension expense by $1 ,024,351, over the test year pension expense
(service cost and interest component) of $1,052,798. The Company is
required to apply FAS 87 in determining book expense. ln Order No. 29838,
UWI-W-04-04, the Commission found that it was not appropriate, for the
purposes of determining rate recovery, to use the FAS 87 pension expense
accrual. The Commission determined that, for rate making purposes, cash
contributed to the pension plan is the appropriate level to be recovered in
rates. Pension cash contributions from plan year 2017 through 2019
averages at $2,077,148. This three year average replaces the accrual
method in this filing. The current threshold established in Case No. UWI-W-
15-01 was $1,521,508. The Company is proposing raising the deferral
threshold of pension cash contributions to $2,077,148 to reflect the current
level of cash contributions.
Adiustment No. 4 PBOP decreases test year pro forma expense by
$50,529 for PBOP (Post Retirement Benefits OtherThan Pension). The test
year amount is ($302,898). The 20 year amortization of the transition
obligation of $40,560 ended and there is no amortization reflected in the
test year nor in the pro forma. The pro forma level of expense represents
the FAS 106 expense of ($353,156) as contained in the Towers Watson
actuarial valuation dated March, 2020, a service cost of $207,049 and
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interest component of ($560,205). The total pro forma expense is
($353,156).
Adiustment No. 5 Emplovee Healthcare. Group Term Life and Lono
Term Disabilitv increases the cost of providing medical, dental, group term
life insurance, and long term disability coverage to employees who choose
to be covered by SUEZ benefits, by $556,654. Vision insurance is entirely
funded by employees. Employees contribute approximately g% toward the
cost of health care. The test year excludes $25,388 of IBNR - incurred but
not reported claims reserve for a net Test Year expense of $1 ,312,385. The
pro forma is based on test year expense, employee elections, adjusted to
the pro forma employee count of 120. Pro forma includes an adjustment for
the average annua! increase in healthcare costs using year end 2017
through the projected 2020 year end costs, or a 3.36% increase, subject to
true up. The pro forma Company expense is $1,869,039.
Adiustment No. 6 401k increases test year 401k Company matching
expense by $S3,282. The test year amount is $274,485 and pro forma
amount is $327,768. The test year level of participation as a percentage of
401k expense to gross payroll is 3.55%. This rate is applied to the pro forma
level of gross payroll of $9,220,860.
Adiustment No. 7 Other Emplovee Benefits increases test year
expense by $831 for tuition assistance. The test year expense is $9,143
and 110 employees and pro forma amount is $9,974 based test year ratio
of expense to employees and applied to 120 pro forma employees.
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Adiustment No. 8 Pavroll Overheads normalizes fringe benefit costs
chargeable to other than Operations and Maintenance expense and
reduces test year O&M expense by ($465,680). The test year credit is
($905,112) and the pro forma credit it ($t ,370,792). The Company uses a
fringe benefit allocation (FBA) method to ensure employee benefits follow
labor charges. A portion of fringe benefit costs are therefore transferred off
the income statement to the balance sheet, primarily following labor
charged to capita! projects. The test year relationship of capitalized payroll
to gross payroll dollars is 31.90%. This same rate is applied to pro forma
benefit costs.
Adiustment No. 9 Purchased Water increases purchased water
expense by $t9,080 from the test year level of $198,234, to a pro fonna
level of $217 ,314. This adjustment reflects an incremental increase in the
annual expense of purchased water due to the expired contract leasing of
shares from Boise City Canal Co. to meet water supply needs. Company
Witness Cooper provides an explanation of the Company's Ieased water
program in her testimony.
Adiustment No. 10 Enerqv increases the pro forma cost of purchased
power by $127,255 from the test year amount of $2,379,951 to the pro
forma amount of $2,507,206. The pro forma expense reflects test year
billing determinants priced at current ldaho Power Company tariff base
rates and does not anticipate any additional price increases. Power
expense is reduced by ($20,000) the anticipated proceeds from SUEZ's
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participation in the ldaho Power demand response program previously
administered by EnerNOC. Pro forma expense also includes the test level
expense of other power, diesel fuel for generators, natural gas and other
utility costs.
Does the company defer any portion of Idaho Power Company
billings?
Yes, the Company follows Commission Accounting Order No. 28800 in
Case No. UWI-W-O1-02 which allowed the Company to defer ldaho Power
Company's PCA and FCA charges and present the accumulated deferral
for amortization recovery in subsequent rate filings.
Briefly, how was pro forma power expense calculated?
Pro forma power expense is based on twelve months of ldaho Power
Company's invoices for pumping and distribution costs. SUEZ consumed
34,037,030 kWh in the test year and the same kWh and billing determinants
are used in the projection for the pro forma period. These units were priced
out at Idaho Power Company tariff rates in effect on June 2020 for
schedules 7, 9S and 9P and Power Cost Adjustment rates per tariff
Schedule 55. Added to this electricity expense is the test year level of
generator fuel, other power and other utility costs.
How is power expense normalized to match Company Witness
Michaelson's pro forma revenue adjustments?
!n Adjustment 33, the test year revenue adjustments made by Company
Witness Michaelson's Exhibit 5 Schedules 2 and 4 (annualized and pro
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forma growth, weather and other pro forma usage adjustments) result in a
pro forma reduction to both energy and chemical costs of ($87,662)
combined,
O. Please proceed with your next adiustment.
A. Adiustment No. 11 Chemicals increases test year chemical expense
of $386,445 by $35,058, to a pro forma expense of $422,103' Treatment
chemicals are utilized in the water treatment process to disinfect drinking
water, to otherwise make water safe to consume, or to improve water
aesthetically. Test year quantities for each chemical agent were totaled and
priced out at the most recent test year actual invoice price.
Adiustment No. 12 Materials increases by $16,845 based on a three
year average level of costs to a pro forma amount of $207,430.
Adiustment No. 13 Rent Expense increases test year of $9,749 by
$1,725 to adjust for an annual Harris Ranch facilities lease not included in
the test year due to delay in payment processing for a pro forma amount of
$11,474.
Adiustment No. 14 Subcontractor Expenses includes certain costs
for field contractors, water quality testing fees and location services and
increases them by $6,078 from a test year expense of $343,120 to a pro
forma amount of $349,198. The test year total does not reflect $4,995 of
Badger Daylighting vac truck charges that were not received or paid until
August due to a vendor invoicing issue. Water quality testing is also
increased by $20,000 required for a Synthetic Organic Chemicals (SOC)
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monitoring requirement enforcement change. There is also a $18,917
reduction of the pro forma expense by reducing Digline location service
costs that were higher than normal during the test year due to SUEZ's
Cityworks system integration. These costs are not expected to re-occur and
should not be reflected in the normal level of expense.
Adiustment No 15. Customer Billino increases test year expense for
customer billing related services by $t79,376 from the test year level of
$344,385, to the pro forma amount of $523,762. The pro forma amount is
based on a three year average level of bil! generation and postage costs
and eBilling services from2017 through 2019 and includes a 1.4o/o customer
groMh from test year for an adjustment of $5,459.
The pro forma amount also includes a projection of monthly customer
payment convenience fees of $11,500 based on the average monthly
deferred amount from Dec. 8,2019 through June 2020. The deferral was
authorized by Commission Order 34405 Case No. SUZ-W-19-01 in which
SUEZ requested and was granted exemption from Utility Customer Relation
Rules 311.04 and .05 and to waive all customer payment processing fees.
The Company negotiated a 65% reduction in payment processing
costs going from $1.99 per credit card or ATM payment down to $1.20 per
transaction. This fee reduction was only possible because the fee is being
absorbed by SUEZ. Based on 135,000 Westem Union payments from Sept.
2019 to August 2020, this reduced the annual cost by more than $106,000.
With a 20o/o increase in number of payment processed since the fee was
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absorbed compared to the previous 6 months, it's not reasonable to expect
savings to be more than $125,000 per year. The associated amortization
expense of the deferred convenience fee amount is addressed in
Adjustment No. 31.
Adiustment No. 16 Office Expenses increases certain costs by
$96,776 from the test year amount of $207,787 to $304,563 pro forma to
adjust for new costs $23,434 related to the Notify customer notification
system, which allows the company to contact customers in emergency
situations. This is possible by utilizing the Company's GIS system which
contains the company's infrastructure data, including fire hydrant locations,
valves, main lines and customer service pipes, in conjunction with customer
information housed in the Customer Contact & Billing system (CC&B) in
order to quickly reach out to customers who may be impacted in an
emergency situation, for planned and unplanned outages, etc.
Additionally the test year does not include $43,905 of Cityworks
licensing cost increases per contract and additional licenses needed for new
employees. The final adjustment for office expenses is the addition of
$29,438 for the new SAMS Water Quality management software cost. This
software enables the Company to manage water quality testing
requirements and record results electronically with direct input from the
laboratory performing the water quality testing.
Adiustment No. 17 Sludqe Removal increase the cost due to well
cleaning and hazardous waste removal by $6,614 going from a test year
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amount of $13,824 to $20,437. The adjustment is based on a three year
average level of costs. This expense varies based on the level of sediment
in watertreatment settling ponds and from the Company's well rehabilitation
work.
Adiustment No.18 Bad Debt increases test year bad debt expense
by $336,407 from the test year level of $249,976 to a pro forma amount of
$586,383. Adjustments to the allowance for uncollectible reserves are
removed from the uncollectible expense calculation. The pro forma amount
is based on a three year ratio 2017 through 2019 of bad debt expense to
revenue 0.5670/o applied to the pro forma revenue at current rates of
$45,620,624.
ln response to the COVID-19 pandemic and the financial hardships
experienced by some customers, the Company along with other ldaho
utilities postponed collections activities from March through September
2020. While the full impact of the economic downturn is yet unknown, the
Company recorded an incremental adjustment of $327,930 to its bad debt
reserye to reflect the expected credit losses associated with the effect of the
COVID-19 pandemic. The same adjustment is reflected in the pro forma
bad debt amount.
The adjustment is based on a combination of the results of two
financial models. The accounts receivable aging model is reflecting the
effect of the increase in the aging buckets year over year, and the second
model is using the methodology from the American Water Works
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Association ("A\MIVA") COVID-19 financial impact report on water utilities.
The AWWA model incorporates the impact of the unemployment rate factor
before and after the pandemic to determine the expected incremental
delinquencies. This adjustment is subject to true up.
Adiustment No. 19 Manaqement & Service Fees are increased by
$109,776 from a test year amount of $3,631,870 to $3,741,646. This
adjustment captures shared costs for various corporate office support,
service and management functions. Company Witness Cagle's testimony
and his Exhibit 2 Schedules 1-3 will address Management and Services
fees. Shared costs are generally allocated based on a three factor
approach. The projected expense is based on six months of actual costs
ending June 2020, excludes depreciation expense of $371 ,21O and is then
annualized. An adjustment of 2.5o/ois included as a wage adjustmentfactor.
lnsurance premiums are increased based on a projected 10.8% change or
$14,722.
Shared assets are allocated to the Company as operating expenses,
rather than capitalizing portions of shared assets individually as a past
practice. The pro forma expense is adjusted to include shared asset
expenses, including related depreciation expense. Please see testimony of
Company Witness Cagle for an explanation of the shared assets expense
allocated to SUEZ Water ldaho.
Adiustment No. 20 General Business lnsurance increases test year
expense for business insurance, including liability and property coverage of
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$444 and excludes $327,913 of IBNR (incurred but not reported reserves).
The test year amount is increased by $75,803 to the pro forma amount of
$76,247. General insurance premiums are captured in Management and
Service fees as of 2016, however the deductibles for claims paid will be
captured in general insurance expense from2020 forward. The deductibles
claims costs are not reflected in the test yearamount due to the semi-annual
recording of this expense. The pro forma amount is based on actual claim
deductibles incurred from January through June 202O and annualized.
Adiustment No. 21 Transportation increases transportation expense
by $189,686 from the test year level of $483,399 to a pro forma amount of
$673,084. The Company uses a vehicle allocation process to distribute
transportation costs to the applicable income stiatement or balance sheet
accounts. All components of vehicle costs such as Iease payments, fuel,
maintenance materials and outside contractors, mechanic payroll and
benefits, insurance, GPS and others are coded to a clearing account on the
Company's balance sheet. On a monthly basis, these costs are cleared to
expense or construction costs based upon the time allocation of
departments with assigned vehicles.
Pro forma costs are based on 2021 budgeted amounts using the test-
year 59.5% allocation to operations and maintenance expense. Lease costs
are increasing in the pro forma year by $370,115. The increase is driven by
the addition of four vehicles for new staff and replacement of 8 old vehicles
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whose paid-off lease cost was just $13 monthly. These vehicles were being
replaced due to wear and tear, high mileage and maintenance issues.
As lease agreements expire vehicles are ultimately disposed of, any
proceeds flow back into the vehicle allocation process and reduce gross
costs to be allocated. The level of proceeds varies from year to year. Based
on the age and condition of vehicles to be replaced, the Company projects
that the proceeds will result in an amount of $12,500.
Fuel prices are $2.35 per gallon for gasoline and $2.13 per gallon for
diesel. Test year average prices were $2.50 and $2.75 per gallon,
respectively. Fuelconsumption is projected to be 50,500 gallons of gasoline
and 10,OOO gallons of diesel fuel. Fue! prices account for a decrease in
costs of approximately $13,700 in the pro forma year. lnsurance costs are
expected to increase by $16,755 and other categories of costs are going
down by $32,651.
Adiustment No. 22 Advertisino Expense is being adjusted by
$92,072 from a test year amount of $106,161 to a pro forma of $198,233.
The level of costs is based on a three year average and includes an
adjustment for a new customer confidence report (CCR) requirement for
twice yearly customer notifications starting in 2021. The $46,200 pro forma
adjustment includes the cost to produce, place an ad for, and postage to
deliver the CCR notification to each customer. Pro forma also includes a
$32,904 adjustment for SUEZ Web Marketing Campaigns used to inform
customers of enhancements made to the Company's website and other
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important changes that were delayed due to the onset of the COVID-19
pandemic but will take place late 2020 and $7,000 of conservation related
support activities such as the Wine for Water filter building expense which
was also impacted by the pandemic but will take place going forward.
Adiustment No. 23 IPUC Assessment decreases test year IPUC
Annual Assessment expense by $2,494 from the test year expense of
$120,788 to the pro forma level of $1 18,294. The pro forma amount is based
on the Commission's 2020 utility assessment rate of 0.2593o/o per invoice
dated April 20, 2020 instructing SUEZ to make a payment of $1 19,439. This
rate is applied to the pro forma projected revenues as of March 2021 at
current rates of $45,620,624, and is subject to true up.
Adiustment No. 24 Safetv Expense increases by $22,413 from a test
year amount of $124,344 to a pro forma amount of $145,756. The
adjustment includes 50% of the cost of a two-year rotational asbestos
training requirement of $3,750 and $8,000 for asbestos and chemical
exposure assessment annual requirement which was not captured in the
test year. The adjustment also includes $10,663 of personal protection
expenses and uniform costs for 10 new employees based on a cost of
$1,066 per year per employee.
Adiustment No. 25 Rate Case Amortization increases test year
expense by $69,913 for deferred rate case expense amortization. The test
year amount of rate case expense amortization is $0. The prior amortization
expired in December,2018. The Company seeks recovery of the current
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rate case costs, estimated to be $209,738. The Company seeks a three-
year recovery of this expense.
Adiustment No. 26 Relocation Amortization decrease test year
expense of $11 ,726 by $11,726, to a pro forma leve! of $0 for amortization
of deferred relocation costs. ln the Company's 2015 rate case, the
Company received permission to amortize relocation costs of $58,629 over
five years for the Senior Engineer position hired in March 2013. That
amortization period has run out and the test year Ievel of expense needs to
be removed from pro forma.
Adiustment No. 27 Tank Paintinq Amortization increases test year
tank painting expense of $55,769 by $89,442 to a pro forma amount of
$145,210. Since the2014 case, the Company has painted the Barbertank
interior for $338,037, Hulls Gulch interior for $1,135,161, Hulls Gulch
exterior for $213,330 and Hidden Hollow exterior for $102,317. The
Company is requesting a twenty year amortization period, consistent with
recent SUEZ rate case and stipulation agreements. Amortization expense
has been adjusted to reflect the addition of the new amortization amounts.
Adiustment No. 28 Pension Amortization increases test year
expense by $891,360 for the amortization of Defened Pension. ln Case
UWI-W-15-01 Order No. 32443, the Commission approved the Settlement
Stipulation agreed to by the Company and IPUC staff. !n the Stipulation, it
was agreed that actual pension plan contributions were $1,521,508. This
amount was adopted as the benchmark from which future cash
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contributions would be compared. Payments over or under the $1,521,508
benchmark were authorized to be deferred for future consideration. Actual
cash contributions in 2017 were $2,533,785, $2,307,812 in 2018 and
$1,389,848 in2019 and will be an estimated $2,077,148 from January 2020
through March 2021. The Company has exceeded the benchmark in plan
years 2016,2017 and 2018 by $2,129,402 and was below the threshold in
2019 by $131 ,660.
Through June 2020, two payments have been made for a total of
$128,804 and additional payments projected through March 2021 of
$1,948,344 and the exceedance is expected to be $555,640. The total
deferred cash payments balance is expected to be $2,553,382 plus accrued
interest applied through March 2021 of $120,699, equals $2,674,081.
Amortized over a three year period, the expense will be $891,360.
Adiustment No. 29 Power Amortization increases the test year by
$269,173 for defened power amortization expense, over the test year
amount of $0. The Company seeks recovery of the deferred PCA (annual
adjustment mechanism) approved in Case UWI-W-O1-02,for cost incurred
since the last rate case through June 2020 of $679,825 including
accumulated interest. The pro forma period projects deferred power from
July 2020 through March 2021 atan additional $116,306 cost with $1 1,387
of interest for a tota! pro forma deferred balance of $807,518. The pro forma
PCA deferral is based on ldaho Power Company's June 2020 tariff rates
and projected kWh's per the budget of 23,921,382 kwh priced at $0.004862
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per kwh. The tota! projected deferral of $807,518 amortized over three
years, results in an annua! expense of $269,173.
Adiustment No. 30 AFUDC Equitv Gross Uo Amortization increases
amortization of AFUDC Equity Gross Up by $1 1 ,128 from the test year level
of $38,684 to a pro forma level of $49,812. The IPUC authorized the deferra!
treatment of that portion of AFUDC in Case No. UW!-W-O4-04 Order 29838
(Page 13) and authorized its amortization in Case UWI-W-15-01 .
Adiustment No. 31 Deferred Customer Convenience Fee
amortization is increasing by $61 ,718 from a test year amount of $0 to a pro
forma of $61,718. The Company received approval to defer customer
payment convenience fees in Case No. SUZ-19-01 Order 34405. From
December 2019 through June 2020 the Company deferred $70,1 55 of fees
incurred through May 2020. The average monthly cost is projected as
$ 1 1 ,500 for 1 0 months of costs from June 2020 through March 2021 activity ,
for a pro forma amount of $185,155. The Company is requesting these
costs be included in rates. Based on a proposed three year amortization
period, the annual expense would be $61,718.
Adiustment No. 32 Amortization of Excess Deferred lncome Taxes
is being reduced by $363,3721or the ARAM (Average Rate Assumption
Method) Excess Accumulated Deferred lncome Taxes (EADIT) - Protected
amount amortization of $203,000 and EADIT Unprotected amount
amortized over 10 years of $160,372 that occurred as result of the 2018
Tax Cuts and Jobs Act which reduced corporate income tax rates. This
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adjustment is further explained in Company Witness Kahn's testimony,
Exhibit 12 Schedule 1.
Adiustment No. 33 Variable Expense Volume Normalization reduces
test year operating expenses for Power & Chemicals by $87,662 to coincide
with the revenue reduction adjustment made by Company Witness
Michaelson based on his review & analysis of the downward consumption
trend of SUEZ customers. The ratio of variable test yearoperating expenses
(Power $2,379,951 and Chemicals $386,445) totaling $2,766,397 to
variable consumptive revenue $31,574,116 is 8.762%. Company Witness
Michaelson makes revenue adjustments to include the annualization of test
year growth of $182,761, post test year growth of $150,413, a weather &
usage adjustment to consumptive revenue of $1,333,702 for a net revenue
adjustment of $1,000,528 per his Exhibit 5 schedule 4. Since this
consumptive revenue decline must logically impact power and chemical
expense, they will decrease by 8.228o/o of $1 ,000,528 or $87,662.
Please explain Exhibit No. 10, Schedule 2.
Exhibit No. 10, Schedule 2 consists of two pages indicating the depreciable
basis of Utility Plant in Service by primary utility account, net of contributions
and advances, the depreciation rate for each plant account and the annual
depreciation expense by primary utility account indicating a pro forma
depreciation amount of $10,794,161 along with the amortization of utility
plant acquisition adjustment which remains unchanged at $20,710. The
depreciation rates utilized are further described in Company Witness
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Watson's testimony, who prepared an analysis of the Company's assets
and recommended several changes to asset depreciation rates. Using
current depreciation rates, the expense would have been $124,700 higher.
As provided by Company Witness Watson, the depreciation reserve
balance difference of $909,827 is proposed to be amortized over 10 years
per Exhibit No. 13, Schedule 2, Appendix A-2.
Please explain Exhibit No. 10, Schedule 3, Pages 1,2,3 and 4.
Exhibit No 10. Schedule No 3. Adiustment No 1. Paoe 1 of 4
Propertv Taxes reflect the test year leve! of Ada County Property Tax as
$1,814,918 and will be subject to true up when the current levy rate
becomes known and 2020 year-end results are available. For reference
purposes the assessed value per ldaho State Tax Commission letter dated
June 10, 2020 is $168,709,373 lor year ended 2019. Using the last actual
levy rate per the November 12, 2019 property tax bil! of $1.2289o/o a,nd
$2,166 of irrigation district taxes produces $2,075,518 anticipated 2020
property tax expense.
For the pro forma calculation using a 2020 year ended anticipated
valuation of $173,590,595 is based on the same calculation methodology
utilized by the ldaho State Tax Commission. The pro forma calculation
utilizes the same November 12,2019 levy rate, which produces a pro forma
property tax expense of $2,135,524.
The test year book amount of $1,814,918 is increased by $320,606
to the pro forma expense of $2,135,524. No levy rate increase is included
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in the pro forma adjustment. The pro forma adjustment is based on a mix of
known and measurable information, the actual 2019 levy rate of 1.2289o/o,
projected 2020 Operating lncome and projected 2020 plant balances based
on anticipated year end results.
Why do you anticipate an increase in Property Tax expense?
The Company filed its annual Operator Statement for the calendar year
ending December 31, 2019, with the ldaho State Tax Commission (ISTC)
in April 2020 and will file the 2020 year-end report in early 2021. The
Operator Statement contains financial information that allows the ISTC
appraiser to value the Company based on the capitalization of net operating
income (NOl). The NOI Weighted indicator of value is anticipated to
increase in the 2020 appraisal as compared to the 2019 appraisa!, by
approximately $2.5M. The financial information in the Operator Statement
also allows the appraiser to calculate the cost indicator of value in a process
that mimics the rate base calculation used in this case. The cost indicator
is expected to increase by approximately $10.5M based on the utility plant
investment balance. The Operator Statement provides substantiation of
property tax exemptions for which the Company qualifies. The value of the
exemptions is expected to increase by $328k. The ISTC has a process for
determining the appropriate capitalization rate to apply to the net operating
income. The June 10,2020 valuation indicated a7.11o/o capitalization rate.
At the end of the process, the ISTC certifies the Company's value to Ada
County for the actual calculation of taxes based on approved levy rates. The
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Company has taken a conservative approach to the applicable levy rate and
capitalization rate by using the test year amounts.
O. Please explain Exhibit No. 10, Schedule 3, Pages 2, 3 and 4 Payrol!
A.
Taxes
Exhibit No. 10, Schedule 3, Pages 2,3 and 4 increases the test year level
of payroll taxes by $122,A44 combined. Page 2 indicates an increase in
FICA taxes of $121,014. Page 3 reflects a decrease of ($51) in Federal
unemployment taxes. Page 4 shows an increase of $1,167 in ldaho State
unemployment tiaxes. All payroll taxes have been adjusted based on
anticipated 2021 statutory limits and rates in effect for 2020.
Please address your testimony regarding rate base.
The Company was directed by the Commission in Case UWI-W-04-04,
Orders 29838 and 29871to file future rate cases utilizing a thirteen-month
average rate base methodology. Major elements of rate base, namely plant
in service, accumulated depreciation, contributions in aid of construction,
advances for construction and utility plant acquisition adjustments are all
thirteen-month averaged.
The cost of the Brian Subdivision connection is included in rate base
without thirteen-month averaging and accumulates post-closing AFUDC.
The ldaho Department of Environmental Quality required Brian Subdivision
to eliminate contaminants from its domestic water system after Nitrate levels
were detected, posing a serious health risk. After evaluating potential
solutions, the most feasible way to accomplish this was to connect its
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system to SUEZ and have SUEZ make the necessary improvements to
ensure access to safe drinking water and provide fire protection.
Commission Order No. 33195 in the UWI-W-14-01 case approved SUEZ to
serve the 46 Brian Subdivision customers. A follow-up Order No. 34153
from the SUZ-W-18-01 case approved the project constructions costs and
required Brian Subdivision customers be responsible for 10o/o of the pipeline
costs and full costs for services and meter installations via a customer
surcharge.
Continuing with the other components of rate base, working capital
is computed as of the Company's June 30,2020 balance sheet using the
one eighth of operating expenses methodology. Deferred debits are not
averaged but are included in rate base at their anticipated March 31,2021
balance at the end of the pro forma period.
O. What is the Ievel of rate base the Company is requesting in this
proceeding?
A. The thirteen-month average rate base is $218,358,831. Company Witness
Cooper discusses the plant in service additions that are a part of the reason
for the increase in her direct testimony.
O. Please explain Exhibit 11, Schedule 1.
A. Exhibit 11. Schedule 1. Paqe 1 of 1, Rate Base Sumffiory, shows the
elements of the Company's rate base as of March 31, 2021, using the
thirteen-month average methodology. The elements of rate base are as
follows: Utility Plant in Service; Accumulated Depreciation; Customer
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Advances for Construction; Contributions ln Aid of Construction; Net Utility
Plant Acquisition Adjustments; Accumulated Defened lncome Taxes;
Deferred Charges; Working Capital and a Regulatory Liability as a result of
the Tax Cuts and Jobs Act.
Please explain Exhibit 11, Schedule 2.
Exhibit 11.e 2- Paoe 1 of 1-Thirteen-Month Average Worksheet,
shows the monthly balances from March 31, 2020 to March 31, 2O21 for
those rate base components that are thirteen-month averaged. Monthly
balances are carried forward to this schedule from the supporting schedules
for Plant in Service (Schedule 3), Accumulated Depreciation and
Amortization (Schedule 4), Customer Advances for Construction (Schedule
5), Contributions in Aid of Construction (Schedule 6), Utility Plant
Acquisition Adjustment (Schedule 7). Schedule 2 shows the thirteen-month
average calculation of the balances from the respective schedules.
O. Please explain Exhibit 11, Schedule 3, Pages I through 3.
A. Exhibit 11. Schedule 3. Paqes 1 throuoh 3 shows the Company's Utility
Plant balance as of June 30, 2O2O by plant account. Schedule 3 then
summarizes the forecast plant additions and retirements by plant account
from July 2020 through March 2021. Company Witness Cooper's Exhibit 3
forms the basis for the plant activity shown on this schedule. The thirteen-
month average of Utility PIant in Service is $502,722,323 and includes the
Brian Subdivision project reflected at full cost.
O. Please explain Exhibit 11, Schedule 4, Page 1 of 1.
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1 A. Exhibit 11. Schedule 4, Paqe 1 of 1 shows the Company's Accumulated
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Depreciation and CIAC Amortization. The schedule shows the recorded
amounts for these rate base components for the months of March 2020
through June 2020. For the months beginning in July 2020, we calculated
a monthly incremental amount for both accumulated depreciation and
amortization of CIAC. To these monthly amounts, we added any retirement,
cost of removal or salvage information provided by Company Witness
Cooper, forming a balance for accumulated depreciation and amortization
of CIAC for the months of July 2021 through March 2021. The thirteen-
month average of accumulated depreciation is $134,427,651, while the
thirteen-month average for amortization of CIAC is $43,831,601, for a
combined total of $178,259,251.
Please explain Exhibit 11, Schedule 5, Page 1 of 1.
Exhibit 11. Schedule 5. Paoe 1 of 1 summarizes change to advances for
construction for the test year. Since the issuance of Order No. 28505 in
case UW!-W-00-1, the Company does not depreciate advanced property.
This requires the Company to accurately track, by associated plant account,
all additions and refunds impacting the advance account. The thirteen-
month average balance of advances for construction is $4,032,785.
Please explain Exhibit 11, Schedule 6, Page 1 of 1.
Exhibit 11. Schedule 6. Paqe 1 of 1 indicates activity in Contributions in Aid
of Construction (CIAC) during the test period. Like advances for
construction, CIAC funded assets are not depreciated for rate-making
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purposes. The thirteen-month average balance of net CIAC is
$100,937,086.
Please explain Exhibit 11, Schedule 7, Page 1 of 1.
Exhibit 11. Schedule 7. Paqe 1 of 1 indicates the net change to the balance
of Utility Plant Acquisition Adjustment (UPAA). The UPAA gross balance is
comprised of both debit and credit balances. The gross value of the six
individual UPAA items, all approved by the Commission in various
proceedings, is a positive $600,762. As of March 31,2021the net balance
will be $359,336; the thirteen-month average balance is $369,691.
Please explain Exhibit 11, Schedule 8, Page 1 of 1.
Exhibit 11.le 8. Paoe 1 of 1 indicates the composition of
Accumulated Deferred lncome Taxes (ADIT) at the end of the test period.
The tax depreciation portion of this account was adjusted for assets in
service as of March 31, 2021. The balance of ADIT excludable from rate
base for rate-making purposes is ($3,404,986).
Please explain Exhibit 11, Schedule 9, Page 1 of 1.
Exhibit 11. Schedule 9. Paqe 1 of 1 identifies the deferred items the
Company has included in rate base. The totalbalance is $4,809,940. Of this
balance, $1,676,786 is the net unamortized balance of deferred items as of
June 30, 2020 included in rate base from the Company's five previous rate
cases. The $3,213,064 of new deferred charges requested for inclusion in
rate base in this proceeding is comprised of eight line items. The Company
is requesting a twenty year amortization of tank painting expenditures, in
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line with the amortization of tank paintings granted in case UWI-W-04-04 as
well as in the stipulationsforthe 2006,2009, 2011 and 2015 rate cases.
The Company is also requesting a 3-year amortization period of rate case
expense, deferred power costs consistent with prior SUEZ rate cases and
the same 3-year amortization for defened customer convenience fees.
The first new tank painting amount incurred by the Company is the
cost to paint the interior of the Barber tank. The cost of this project was
$338,037. Next is the cost of painting the inside of Hulls Gulch tank at a
cost of $1,135,161 and painting of the tank's exterior for an additional
$213,330. The Hidden Hollow tank was painted at a cost of $102,317. The
estimated cost of preparing and presenting the current case is $209,738.
Also included is the Company's request are costs incurred for
customer convenience fees approved for deferral in Order No. 34405 at a
projected amount of $185,155 amortized at an annual amount of $61 ,618.
The Company is reflecting a$221,809 increase to its defened debit account
that represents additionalAFUDC equity income requested to be amortized
over 30 years at $7,394 annually. The final amount is for deferred power
costs of $807,518 requested to be amortized over three years at $269,173
per year. The deferred debit balance at March 31,2021 is projected to be
$4,809,940.
Please explain Exhibit 11, Schedule 10, Page 1 of 1.
Exhibit 11. Schedule 10. Paoe 1 of 1, indicates the calculation of the
allowance for working capital prepared by the Company using the 1/8 of
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Operating Expenses method. This is a departure from the methodology
used in previous rate cases, and is a simpler calculation which has been
utilized in other jurisdictions. The working capitalallowance included in rate
base is $3,205,725.
O. Please explain Exhibit 11, Schedule 11, Page 1 of 1.
A. Exhibit 1 1. Schedule 11. Paqe 1 of 1 , reflects the regulatory liability balance
projected at March 31, 2021 of ($6,1 14,738) and is the result of the Tax
Cuts and Job Act which reduced corporate income tiaxes. This is further
explained in Company Witness Kahn's testimony and included in his Exhibit
12 Schedule 1.
O. Does this conclude your direct testimony?
A. Yes.
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Michael C. Creamer (lSB No. 4030)
Preston N. Carter (lSB No. 8462)
Givens Pursley LLP
601 W. Bannock St.
Boise, lD 83702
Telephone: [phone]
Facsimile: (208) 388-1 300
mcc@oiven spu rslev.com
[e-mail]
Aftorneys for SUEZ Water ldaho lnc.
IN THE MATTER OF THE APPLICATION
OF SUEZ WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE
IN THE STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
Case No. SUZ-W-20-02
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBITS 7,8, 10 (Schedules 1-3) & 11 TO ACCOMPANY THE
DIRECT TESTIMONY OF JARMILA CARY
Suez Water ldaho
Balance Sheet Per Books
June 30, 2020
Case No. SUZ-W-20{2
LinoNo. Assefs
Utility Plant1 Water Plant in Service2 Retirement Work in Progress3 Plant Held for Future Use4 Construction Work in Progress5 Utility Plant Acquisition Adjustment6 Less: Accumulated Depreciation and Amortization7 Net Utillty Plant
lnvestments
Other lnvestments
Total lnvestments
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$ 495,448,438
0
12,253,713
374,868
(175,352,619)
332,724,400
7,554
7,554
41,000
1,038,882
0
(550,655)
16,577,312)
6't 9,340
30,750
6,642,663
1,244,667
5,863
6,754,616
-ffi;ail
$ 340,737,100
$ 1,261,750
82,687,659
120,044,263
(6,184,912)
197,808,760
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Current Assets
Cash
Accts/Notes Receivable - Customers
Other Receivables
Provision for Uncollectable Accounts
Accounts Receivable (Associated Companies)
Material & Supplies lnventory
Prepaid Expenses
Accrued Utility Revenue
Total Gurrent Assets
't9
20
21
22
Deferred Dsbits
Defened Rate Case Expense
Other Deferred Charges
Tota! Deferred Deblts
Total Assets
Capitalization and Liabilities
Capltal23 Common Stock lssued24 Additional Paid-in Capital25 Retained Earnings26 Accumulated Other Comprehensive lncome27 Total Equity Capltal
Liabllities28 Accounts Payable29 Accounts Payable (Associated Companies)30 Notes Payable31 Customer Deposits32 Accrued OtherTaxes Payable33 Accrued lncome Taxes Payable34 Misc Cunent & Accrued Liabilities35 Advances for Construction36 Other Defened Liabilities37 RegulatoryLiabilites38 Operating Reserves (Pension & Benefits)39 Contributions in Aid of Conshuction40 Accumulated Amortization of CIAC41 Accumulated Deferred lncome Tax
42 Total Liabilities
2,856,355
637,116
0
0
1,207,376.05
10,335,650
2,050,858
4,048,334
6,638
6,98',t,747
10,018,201
143,051,221
(43,082,413)
4,817,256
142,928,340
$ 340,737,100
Case No. SUZ-W-20-02
Exhibit No.7
J'Cary
Page I of I
43 Total Llabilities & Capltal
Suez Vllater ldaho
Statement of lncome
For the Twelve Months Ended June 30, 2020
Case No. SUZ-W-20{2
No.
1
Line
Operating Revenues
Operating Expenses2 Operation and Maintenance Expense3 Depreciation Expense4 Amortization, Utility Plant Acquisition Adjustment5 Taxes Other Than lncome Taxes6 Income Taxes7 Total Operating Expenses
I Net Operating Revenues
9 Gains (Losses) from Disposition of Utility Plant
10 Utility Operating lncome
$46,297,112
16,997,416
9,661,810
20,712
2,409,3',12
4,028,925
33,117,175
13,179,937
$13,179,937
Case No. SUZ-W-20-02
Exhibit No. 8
J.Cary
Page 1 of 1
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Gr€s Phntln
Serylce
o3B1nO21
Fully Acc.ucdAmill.cd ctAc
o3B1nO11
Advan@
offitnD21
N.t Depr*laH.
PLnt D.pracla0on Dcprrcla0on
ofi1no2l
301 -10
302-10
303-20
303-2W
30330
303{0
303-50
30+20
30+30
30440
30,1-50
305-20
306"20
307-20
308{0
30e-20
310-20
31 1-20
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320JO
32030
330.{O
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333-10
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orgsnlzation
OIganization-CIAC
Franchise Rigtrts
Land & Land Rights. Sour@ of Supply
Water Rlghls. Soure of Supply
Land & Land Rights - Water Trsatmont
Land & L8M Rights - Trans. a Disirib.
Land & Land Rights - Geneml Plant
Land and Land Rights-CIAC
Struclurcs aM lmprovemonts - Sour@ of Supply
Str & lmpN.-Source ofSupplt"clAc
StructuEs and lmprovements - Wat6rTreatment
Strudures and lmprovements - Trans. & Distrib.
SlrucluGs and lmprovements - ceneEl Plal*
Collecling & lmpounding ReseryoiE - Sour@ ofSupply
Coll. & lmpound. Res6Noi6-Sour@ o, Suppl)tsClAc
Lake, River & Other lntakes
Wells & Springs
Wells & SpringlclAo
lnfiltralion Gall€ri€s & Tunnels
Supply Mains
Supply MalnlClAC
Power G6narafon Equipment
Power Eleclric Pumping Equipment- Source of Supply
Eledric Pump. Equip.-Sourc of Supplt"olAC
Ptrer Di€sel Pumpiru Equipmenl - Sour@ ot Supply
Pwer Pumping Equlpmonl - Water Trealmenl
Pryer Pumping Equipment - Trans. & Oistrib.
Wster Trealment Equipment
Walor Taealmenl Equipment - Membranes
Water Treatment Equipment-CIAC
Distribution Reseryoi6 & Slandpipes
Oistribution ReseNoi6 & StendpipeeclAc
Tr.ns. & Oistrib. Mains & Accessories - lntangible
Trans, & Distrib. Mains & Ac@ssories - SOS
Trans. & Oistrib, Mains & Ac@ssories
T&D Mains & Accessoriogcl,Ao
Services
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M€leB and Meter lnstallatons
MeteFClAC
Hydranis
HydEnts-c lAc
Backf, w Prcvention Devicos
Ohor Planl & Misc. Equlpment - lntangible
Other Planl & Misc. Equipment - Sour@ of Supply
Other Plsnt & Misc. Equipment - WalerTreatmenl
Other Plant & Misc. Equipment - Trans. & Dlstrib.
Olher Plant & Misc. Equipment - Gonersl Plant
Offi@ Furnilure and Equipmenl
N* CIS System
AM / FM System
Compd6r Equipm€nt - Hardware
lT lnitialiv€s
Compuler Equlpment - Sonware
Offi@ Fumiture & Equipm.nt-CIAC
Transportation Equipment
Storcs Equipment
Tools, Shop and Garege Equipmont
Confined Spa@ Monitor, Gonerator, Tr€nch Shield
Laboratory Equipment
Laboratory Equipm€nt-CLAC
Power Op€rated Equipmont
Pryer Operated Equipment
Communlc€tions Equipment
Mis@llan€ous Equipment
Mis@llanoous Equipment
Other Tangible Prop€rly
Mast€r Plan
335{0
33640
330-1 0
339-20
33S30
339{0
339.50
3a0-500
3rO-5A0
3/O-SA0
3ilG5H0
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343-50
3.(}60il$
345-50
345-50
3ra6-5O
3a7-50
347-50
3,aa-50
3.48-5{)
Amortization of Reserye Balance Differen@
$ 103,738 t s (6,986) $
1387,2,17t
:
(557,848)
96,752
(9,878)
41,182
3,018,255
7,478,689
889,0s
1,095,200
213,383
(341,987)
6,954,065
(406.800)
15,872,038
3,050,802
5,165,468
41,654
0.00%
0.000/6
0.000n
0.000/6
0.00%
0.00%
0.000n
0.00%
0.000/6
2.62%
2.620/.
2.38%
2.85%
2.73%
1.67%
1.6?V.
1.686,6
1.740h
1.740/.
0.00%
1.30%
1.30%
4.25%
4.65%
4.65%
4.65%
4.65%
4.65%
2.62q.
0.26%
2.620/0
2.13Vt
2.'t3vo
0.00%
0.00%
2.O2V.
2.O20h
2.96%
2.96%
5.36%
5.36Yo
2.47Yo
2.47%
0.00%
0.00%
0.00%
0.00%
0.oo./o
0.00%
6.67To
10.00%
0.0006
20.000
20.000/0
20.o00/o
6.670/6
9.49%
4.76%
5.88%
5.88%
10.00%
10.00%
8.78%
a.7a%
5.53%
6,6706
6.67%
2.00%
10.00%
(9,878)
4',t,182
3,40s,472
7,478,689
889,034
1,091,556
213,383
7,511,914
(341,987)
(406,800)
142,403
(10,6701
377,034
48,174
140,867
695
15,872,038
3,050,802
5,165,468
41,654
3,036,740
8,185,235
(72,596)
(1,405,459)
.
{s,3sl)
(2,598,395)
(132,638)
2,964,044
8,052,597
(1,405,459)
49,903
139,815
124.403"
3,022,318 (40,1 15)2,982,203
(s,391)
3,514,155
16,235,305
(2,598,395)
38,813
1122)
149,514
755,032
(120.8401
3,512,395
16,685,809
'l,761
(450,504)
4,174,037
8,689.754
29,824,480
1,344,22A
112,77s-)
(1,040,901 )
:
(1,874,762\
{228,19;)
4,174,037
8,689,754
2S,8t1,705
'1,u4,228
(34,619)
12,423,015
(r,580,365)
I 94,1't6
4U,122
782,063
3,463
(9081
4,555
(33,65s1
13,463,916
(y,619)
(1,580,365)
240,244,388
91.799,S84
17.2S9,31;
11,432,760
{108,794,059)
(23,673,862)
(116,799)
13,5't2,781\
(6,986)
238,59,626
(108,794,059)
91,571,785
{23,673,862)
17,289,310
(116,799)
11,42s,774
(3,512,781)
4,818,115
(2,199,0311
2,706.471
(699,6981
927,194
(6,2641
2A1,?97
(86,6371
1,505,502
s,225,079
1,1 54,696
1 36,243
3,626,487
(1 10,834)1,394,667
5,225,075
92,978
522,508
(1,036,881)
12,362,024)
117,814
1 36,243
1.2&,463
(3e3)
156,631
4,459
1,444,114
23,563
27,249
252,833
(26
't4,869
212
85,183
(3e3)
156,63'1
19,635
1,732,060
(15,176)
(283,946)
314,250 (228,314)
177,381
(16.847)
1120,295)
85,9S
(16,847)
177,381
8,594
( 1,68s
'15,573
253,004
17.885
0
268,460
90,983
5,271,U9
271,021
1704,0241
12,73Ol
'130,639 4,578,'t69
268,291
03,411,574 (726,9131
0
2,684,602
$ 5?O 572 601 3 ls470m2\ 3 t14)6946r7\ S aa60rAiBl 3 S7Aoar75 3 to 7c4 161
SBzlht rld.ho
Crlcuhtion ol Dop[ciltior Exp€n!. rnd Amrtiztion of UPAA
CeEe St Z-Wr042
TOTAL
Prolorma Depreciation Epense
Dcp6Hon $d Amoffioh Reordod dJunc 30, 2020
Prolorma Adiu.tmonl
Amo&don of Urny Hst Acqudon Adjudmnt (E* I I , SchT)
Total OGprcciation and Amortization of UPAA
$ 10,794,161
9,S1,810
l---1,:3:,191-
t20,710
$ 10,814,871
C..e No. SUZ-V'r-2042
Erhibit No 10
Sch€dul.2
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Suezwater ldaho
Case SUZ-W-20.02
Summary of Net Uullty PtantAcqubftion AdiBtnent3
Company IPUC Order
Month
Amortization
Pcriod
Utility Plant
Acqulsltlon
Adjustment
Amount
Accumulated
Amortlzatlon
OfUPAA
Through
08130r20
Unamortlzed
Balance et
06130120
Monthly
Amoffz.tlon
AmountLlne No. Acoulstion De3crlDtlon Proloct lD
1 Warm Springs Mesa
2 Redwood Creek
3 lsland Woods
4 Raintee
5 Souf| County Water
6 Barber Water
x00009
x00010
x00011
x00014
x00020
xooo27
Aug-g6
May-95
Apr-95
Setr00
Jan-99
Jan-99
20 Years
20 Years
20 Yearg
40 Years
40 YearE
40 Years
$62,302
('t10,249)
(179,67s)
(227,ss41
1,009,01 1
($62,302)
1'.t0,249
't79,675
1 12,886
(s42,364
$o
0
0
(114,708)
466,644
$0
0
0
474
(2,'.t02)
966 932
Annual Amortlzation Amount $20,7r0
7
8I
11
Ca3e No. SUZ-W-2G02
Exhlblt No. 11
Schedule 7
J. Gary
P.ge 'l of I
July-20
August-20
September-20
October-20
November-20
Dec€mber-20
January-21
February-21
(1,726)
(1,728)
(1,728)
('t,726)
(1,726',)
(1,726)
('t,726)
('t,726)
373,'.t42
37',t,4'.16
369,691
367,965
366,239
364,51 3
362,787
361,062
Suez Water ldaho
Case SUZ-W-20-02
Accumutated Deferred lncome Taxes as of March 31,2021
Line No.Account & Description
Balance at
June.30, 2020
Pro Forma
Adjustments
Pro Forma
Balance at March
31,2021
1
2
3
4
5
6
7
8
9
Accumulated Defened FIT-MACRS
Accumulated Deferred FIT Cost of Removal
Accumulated Defened FIT AFUDC Equity
Accumulated Defened FIT AFUDC Equity Gross Up
Def. FIT-Tank Painting
Def. FIT Benelit on DSIT
Def. F|T-Taxable CIAC
Def FIT - New Federal Tax Rate
Def FIT-New Federal TaxRate GU
$ 7,273,065 $
1,201,806
720,775
1,116,200
493,295
(392,684)
273,671 $7,546,736
1,201,806
720,775
938,907
454,578
(392,684)
(950,394)
(4,496,121)
(1 ,618,617)
(177,2931
(38,717)
(3,542,443)
(1,303,920)
(950,394)
(953,678)
(314,697)
10 Accumulated Deferred lncome Taxes $ s,566,093 S (2,16r,107) $ 3,404,986
't'l
12
Pro Forma Tax Depreciation-State
Pro Forma Book Depreciation
$'t0,284,899
8,558,360
13
'14
15
Excess Tax Over Book Depreciation
State lncome Tax Rate
lncremental State Defened lncome Tax
$1,726,540
6.93%
1 19,563
16
17
18
19
20
21
22
Pro Forma Tax Depreciation-Federal
Pro Forma Book Depreciation
Excess Tax Over Book Depreciation
Less: State Defened lncome Tax
Federal Amount
Federal lncome Tax Rate
lncremental Federal Defened lncome Tax
$9,981,117
8,558,360
1,422,757
1 19,563
1,303,194
21.00o/offi
Gase No. SUZ.W-20.02
Exhibit No. ll
Schedule 8
J. Cary
Page'l of 1
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Llne No.Description
Suez Water ldaho
Caso No. SUZ-W-20-02
Worklng Capltal Calculation
Worklng Capltal
o6i?ot2020 Adlustment
Worklng Gapltal:
o3t31t2021
1 Total Operating & Maintenance Expense $ 17,059,078 $ 4,509,817 $
11,726
55,769
38,684
69,9't3
(11,726)
89,442
891,360
269,173
11,128
61,718
(363,372)
21,568,895
69,9'13
145,210
891,360
269,173
49,812
61,718
(363,372)
2
3
4
5
6
7
8I
Adjustments:
Amortization-Defened Rate Case Expenses
Amortization-Defened Relocation
Amortization-Defened Tank Painting
Amortization-Defened Pension
Amortization-Defened Pouer
Amortization-Defened AFUDC Equity Gross U;
Amortization-Defened Customer Payment
Convenience Fees
Amortization-Defened TCJA
Total Adjustments
Total Expense for CWC Allowance
Cash Working Capital Allowance %
Cash Working Capital Allowance
Materials and Supplies
Prepayments
Total Working Capital $2,769.202 $ 436,523 $
10
11
12
13
14
15
16
(106,178)
16.952,899
12.50o/o
2,119,112
619,340
30,750
(1,017,637)
3,492,181
12.500/0
436,523
(1,123,815)
20,445,080
't2.50Yo
2,555,635
619,340
30,750
3.205.725
Case No. SUZ-W.20.02
Exhlblt No. ll
Schedule l0
J. Cary
Page I of 1
Llne llo.Account& De$dptlon
SUoEW&rld.ho
Cttc$raw-m{r2
Reguletory Llabllity{ew F.dorll Tax Law ee ol tarch 3r,202{
Balmco rt Jung.30.2020 Adlustmmt
PtD Foms B.hnce .tt rch 3'1.2021
1 Regulatory Llabllity-New Federal Tax Law (TCIA)
2Totl
Notes:
[1] Refer to Exhibit 12 sponsored by Wltness Matthew Kahn
(441430s) (1,700,4341 (56,u4738)
C.!. No.SI,E-W{o{2
Exhlbft t{o. {l
Sch.duh 11
J.cery
P.gc t o, I
t1l