20200930Prettyman Direct.pdf

Michae! 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
m cc@oivenspu rsley.com
[e-mail]
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Aftorneys for SUEZ Water ldaho lnc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF SUEZ WATER IDAHO INC. FOR
AUTHOR!ry TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE
IN THE STATE OF IDAHO
Case No. SUZ-W-2O-02
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
DIRECT TESTIMONY OF GARY S. PRETTYMAN
SEPTEMBER 2O2O
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INTRODUCTION
Please state your name, occupation and business address.
My name is Gary S. Prettyman and I am Senior Director Regulatory
Business at SUEZ Water Management & Services Company. I am
testifying on behalf of SUEZ Water ldaho, lnc. (SWID) in this case. My
business address is SUEZ Water Management & Services, 461 From
Road, Suite 400, Paramus, NJ 07652.
Please summarize your educational background and professional
experience.
I have over 41 years' experience in water and wastewater utility
management and regulatory practice including all aspects of rate increase
applications. I have testified before regulatory commissions on accounting
issues, tariff design, and company policy in numerous proceedings. Since
2012, I have been employed by SUEZ Water to provide assistance and
supervision in the preparation and filing of various types of regulatory
applications, including base rate proceedings. The details of my
professional experience and educational background are shown in
Appendix A supplementing this testimony.
What is the purpose of your testimony?
The purpose of my testimony is to support the Cost of Service Study
which I prepared for this proceeding.
COST OF SERVICE STUDY & PROPOSED RATE DESIGN
Please briefly address the purpose of a cost of service study.
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Prettyman, Di
SUEZ Water ldaho, lnc.
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After a utility's overall revenue requirement is determined, the required
revenue should be recovered from the utility's various customer classes.
The cost of service study provides a basis for allocating revenues to the
various classes with the purpose of recovering these revenues from each
class. The cost of service study develops the cost of providing water
service as well as includes the overall return for each class. This is done
by apportioning a utility's expenses and investments to its various
customer classes. Customers use water in different amounts at different
times thus, a utility's cost to serve different customer classes wi!! vary.
The premise of the cost of service study is that each customer class
should pay the appropriate costs of serving their class, and, therefore,
rates should be developed on equal rates of retum, rather than equal
rates, for each class.
Please summarize the cost of service study you have completed in
this rate proceeding.
The Company's cost of service study was conducted using a widely used
and accepted methodology known as the Base-Extra Capacity method.
The first step of this methodology assigns the components of the revenue
requirement to various cost functions. The second step allocates the cost
functions determined in the first step to the various customer classes,
such as residential, commercial, industrial, public authority, sales for
resale, and fire protection. lf done properly, the resulting calculations
should yield a fairly accurate assessment of the cost of providing water
Prettyman, Di
SUEZ Water ldaho, Inc.
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service to each class of customer. Once the cost basis has been
calculated, the revenue deficiency is determined for each class. Then,
monthly customer charges and volumetric rates within each customer
class are established by using unit costs.
Does the cost of service by customer class set forth in the study
reflect the actual Test Year and Test Period data presented in the
filing?
Yes, the elements of the revenue requirement, namely, revenues, rate
base and expenses, from SWID's application in this case were utilized to
allocate to the various cost functions and class of customer. The customer
class factors used to assign maximum day and maximum hour ratios to
each class are a blend of standard industry factors plus a factor that
calculates maximum day usage by correlating SWID's highest annual
maximum water production day within the last ten years.
What is the revenue impact on each of class of customers the
Company is proposing?
Exhibit No. 14 provides the proposed revenue increases to each of the
classes. Present rate revenues were developed and supported by
Company Witness Michaelson. The revenue deficiency developed by
Company Witness Njuguna is $10,160,213, which is an increase of 22.3o/o
over present rate revenues.
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SUEZ Water ldaho, lnc.
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Please provide an overview of the Exhibit you are sponsoring in the
filing that support the cost of service study.
Exhibit No. 14 supports class cost of service study and consists of six
schedules.
Schedule A - includes the summary of the study and shows what
the relative percentage of revenues by class of customer. The schedule
also shows what the relative percent of revenues at present and proposed
rates. lt also shows by class of customer what the cost of service study
increase by class of customer.
Schedule B - summarizes revenue deficiency and rate base
distribution among customer classes. lt also provides the detail on the
distribution and allocation of revenues, operating expenses, annual
depreciation expense, income taxes, and plant.
Schedule C - contains the allocation factors used, information
regarding the SWID system water demands, and class ratio factors used
to develop the functional allocations.
Schedule D - lists the average daily send out and maximum daily
usage.
Schedule E - allocates fire service.
Schedule F - develops what the 5/8" bi-monthly fixed service
charge should be of $28.56.
Prettyman, Di
SUEZ Water Idaho, lnc.
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Please discuss Schedule A, which summarizes the results of the
class cost of service calculations.
Schedule A presents the cost of service calculated revenue deficiencies
by customer class. The total revenue deficiency represents a 22.3o/o
increase of the revenues required to cover costs associated with serving
SWID's customers. The results of the cost of service study suggest that
the overall average revenue increase by class should be:
Residential - an increase of 24.0o/oi
Commercial- an increase of 13.3o/o;
Public authority - an increase of 29.1o/oi
Private fire - an increase of 74.3o/o.
Are the proposed rates set forth in Gompany Witness Michaelson's
testimony precisely the same as those calculated in the Cost of
Service Study?
No. The results of the Cost of Service study are a useful tool, but other
factors must be considered when designing rates such as impact on
average residential customers, large customers and fire protection.
Although the results of the cost of service study would produce
various percentage increases, the relative percent to total of each class
remains fairly consistent as current rates. Therefore, the Company's
proposed rate design maintains an average across the board increase of
22.3o/o to all existing rates. This is consistent with the percent increase
methodology from the 2011 and 2015 rale cases.
Prettyman, Di
SUEZ Water ldaho, lnc
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a.Please discuss why you believe this proposed revenue increase
allocation is equitable.
! believe that although the overall increase in revenues is large due to the
increase in the cost of improvements to facilities, the proposed rates
distributes the revenues fairly to all customers.
ls the Company proposing a change to the rate structure reflected in
the existing tariffs?
No.
Does that conclude your direct testimony?
Yes, it does.
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Prettyman, Di
SUEZ Water ldaho, lnc.
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APPENDIXA
PROFESSIONAL QUALI FICATIONS
OF
GARY S. PRETryMAN
SUEZ WATER
GARY S. PRETTYMAN
APPENDIX A
Has over forty-one years' experience in water and wastewater utility management and regulatory
practices. This includes preparation of all aspects of rate increase application, review of testimony of all
witnesses participating in the case, interface with regulatory commission staff and Public Advocate,
budgeting, acquisition analysis, bill analysis, legislative review, and compliance with regulatory
requirements. Has testified on accounting issues, tariff design, and company policy in numerous
regulatory proceedings.
PROFESSIONAL EXPERIENCE
2012 to oresent
SUEZ Water (previously United Water), Hanington Park, New Jersey. Senior Director Regulatory
Business. Responsible for preparation of rate increase application for the subsidiary companies and filing
with state regulatory commissions. This includes 10 water and wastewater companies in 6 states. Also
involved in other company issues including management planning, accounting, special tariff contracts,
various petitions filed with Commissions and acquisitions.
2008 to Julv 2011
AUS Consultants, Mt. Laurel, New Jersey. Principal and Vice President. Has offered testimony as
an expert witness on the subjects of revenue requirements, bill analysis, proof of revenues and tariff
design, rate base, accounting, and lead/lag studies. Has also prepared original cost studies and
acquisition analysis.
2004 to 2008
Prettyman Consulting, Mt Laurel, New Jersey. President and principal consultant providing rate
case and other regulatory services to clients.
200'l to 2004
Elizabethtown Water Company, Westfield, New Jersey. Vice President - Rates and Regulation of
Elizabethtown Water Company. Was responsible for all regulatory matters for the subsidiary companies.
This includes preparation and filing of rate increase applications with the state regulatory commission,
other matters filed with the commission and was liaison with regulatory organizations.
1996 to 2001
AUS Consultants, Mt. Laurel, New Jersey. Vice President responsible primarily for water and
wastewater regulatory matters pertaining to rate cases. This includes: preparing all accounting exhibits
and supporting testimony, preparing the petition for filing, conducting and/or assisting in settlement
negotiations, bill analysis, proof of revenues and tariff design, lead/lag studies and various regulatory and
financial matters.
1979 to 1996
American Water Works Company, lnc./New Jersey-American Water Company. Was employed as
Director of Rates and Revenue responsible for the preparation of rate increase applications for the
subsidiary water companies. Responsible for development of the company's budget function, participated
in acquisition of water and/or sewer companies and prepared special projects as required. Was also
Assistant Treasurer of subsidiary companies for six years.
Assistant Director of Rates and Revenue. ln addition to preparing financial and economic aspects
of the rate increase applications, assisted Director in the management, supervision, development, and
daily operations of the department and related staff.
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GARY S. PRETTYMAN
APPENDIX A
Business Manager for local operating office responsible for the supervision and management of all
daily business-related operations of the company.
Revenue Requirement Specialist for American Water Works Service Company. Prepared and
supported in testimony financial and economic aspects of the rate increase applications for operating
water companies in several states.
Rate Analyst I and ll. Prepared financial and economic aspects of rate increase applications for
the appropriate witness in the case.
1977 lo 1979
Computer Sciences Corporation. Was employed as a Staff Accountant in the Defense System
Division. Developed and implemented controls for the division property system and conducted capital
budget analysis, property system reconciliation, depreciation schedule, and participated in special
projects.
TESTIMONY
I presented testimony to and have been cross-examined before the following regulatory authorities:
Connecticut Department of Public Utility Control
Delaware Public Service Commission
Florida Public Service Commission
lndiana Utility Regulatory Commission
New Jersey Board of Public Utilities
New York Public Service Commission
North Carolina Utilities Commission (submitted only)
State of Rhode lsland and Providence Plantations Public Utilities
Commission
State Corporation Commission of Virginia
Public Service Commission of West Virginia (submitted only)
LIST OF CLIENTS SERVED
KH Beacon HillSewer, lnc.
Long Neck Water Company
Mount Holly Water Company
Mountaineer Gas Company
New Jersey-American Water Company
Papetti Hygrade (Michael Foods, lnc)
Public Water Supply Company
Rolling Hills Sewer Company
Borough of South River
Sussex Shores Water Company
Thames Water Holdings, lnc.
Trenton Water Works
Tidewater Utilities, lnc.
United Water Arlington Hills Sewerage Co
United Water Delaware
United Water Great George
United Water lndiana
United Water Mid-Atlantic Utilities
United Water New Jersey
Adelphia Sewer Company
Adelphia Water Company
American Anglian
Andover Utility Company
Applied Wastewater Management, lnc.
Aqua Utilities Florida
Aqua New Jersey
Aqua North Carolina
Bridgeport Hydraulic Company
Connecticut Natural Gas Company
Consumers New Jersey Water Company
Delaware Assoc. of Alternative Energy
Providers
Elizabethtown Water Com pany
Equitable Gas Company
Gulf & Southern Resources, LLC
Borough of Hamburg
Kansas City Power and Light
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GARY S. PRETTYMAN
APPENDIX A
United Water New Rochelle
United Water Owego
United Water Pennsylvania
United Water Princeton Meadows
United Water Rhode lsland
United Water Toms River
United Water Virginia
United Water West Chester
United Water West Milford
Wildwood Water Utility
While employed with American Water Works Companyr l participated in over 75 rate
proceedings in New Jersey, New York and Connecticut.
PERSONAL
Education:
1976 - Rowan University - B.A. Business Administration/Accounting
Professional Affiliations :
NationalAssociation of Water Companies -
Mem ber National Regulatory Comm ittee
Current Treasurer New Jersey Chapter
Past Chairman New Jersey Chapter
Past Chairman Scholarship Committee New Jersey Chapter
Past Member of Regulatory Committee New Jersey Chapter
Past Member of Small Water Companies Committee - National
New Jersey Utilities Association - Past Chairman Rates and Regulation Committee
Current Member Rates and Regulation Commiftee
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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
[e-mail]
[e-mail]
Aftorneys for SUEZ Water ldaho lnc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
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
Case No. SUZ-W-2O-02
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT 14 TO ACCOMPANY THE
DIRECT TESTIMONY OF GARY PRETTYMAN
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SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CIASSIFICATIONS
FACTOR 1. ALLOCATION OF COSTS WHICH VARY WITH THE AMOUNT OF WATER CON$UMED.
Llqf are based on the pro forma tsst year average daily consumption for each customerclasstncanon.
Cuslomer
Classificatbn
(1)
Residential
Commercial
PublicAuthorig
Private Fire Protection
Public Fire Protection
Total
Customer
Classificetion
(1)
Residential
Gommercial
Publh Authority
Private Fire Protection
Public Fire Protection
Totsl
Average Daily
Consumplion,
ccF
Allocation
Factor
(2)
32,192
16,875
171
0
0
(3)
0.6538
0.u27
0.0035
0.0000
0.0000
1.0000!:!![=:E@
49,239
FACTOR 2. ALLOCATION OF COSTSASSOCIATED W|TH FACILITIES SERVING BASE ANDMAXIMUM DAY EXTRA CAPACITY FUNCTIONS.
Factors are based on the weighting of the factors for average daily consumprtion (Factor 1) and thefactors derived from maximum day exka capacity demand for iach customer classification, as follonrs:
Average Daily
Consumption@
Factor 1 Factor
Maximum Day
Extra Capacity@Factor Factor
Allocation
Factor
(2)
0.6538
0.u27
0.0035
0.0000
0.0000
(3)=(2)x
0.4566
0.2985
0.1565
0.0016
0.0000
0.0000
(5)=(4)x
0.5434
(6)a(3)+(5)
o.6727
43232
0.0041
0.0000
0.0000
1.0000
(4)
0.6886
0.3068
0.0046
0.3742
0.1667
0.002s
1.0000 0.4566 1.0000 0.5434rre
The dedvatlon of the maximum day extra capacity factors in column 4 and the basis for the mlumn 3and 5 weightings are presented on the following page.
suz-w-20-02
Exhibit 14
G. Prettyman
Page 19 of40
SUEZ WATER IDAHO INC
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CIASSIFICATIONS, OONI"
FACTOR 2. ALLOCATION OF COSTSASSOCIATEDwlTH FACILITIES SERVING BASE ANDMNilMUM DAY DffRA CAPAGIW FUNCTIONS, cont.
Maximum Dav Extra Capecity
Customer
Classification
Average Daily
Goasumption,
ccF Factof
Rate of Fbw,
CCF
Per Day
Allocation
Factor
(1)tal (3)(4)=(2)x(3)(5)
Residential
Commercial
PublicAuthority
32,192
16,875
171
2.0
1.7
2.5
64,394
28,699
428
0.6886
0.3068
0.0046
Total 49,238 93,500 ,.0000
The weighting of the factons is based on the maximum day ratio of 2.ig, based on a review of maximumday ratios experienced durlng the period 2010 through 201-9 (see sc*redule D).
Maximum
Day
Ratio Weight
Average Day
Maximum Day
Extra Capacity
1.00 0.4566
1.19 0.5434
Total 2.19 1.0000E:E=!!g:!!r:
suz-w-20-02
Exhibit 14
G. Prettyman
Page 20 of 40
' Ratio of maximum day to av€rage day minus 1.0
SUEZ WATER IDAHO INC
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CIASSIFICATIONS, CONI,
FACTOR 3. ALLOCATION OF COSTS ASSOCIATED WTH FACILITIES SERVING 3ASE, MNOMUM
DAY EXTRA CAPACIW AND FIRE PRoTEcTIoN FUNCTIONS, cont.
The weighting of the a"lPf it based on the potential demand of general and fire protection service.The bases for the potential demand of generat seMce are the miximum day ratio of 2.1g and the
lrerage daily system sendout for 2019 of 40.3 MGD. The system demand ior fire protection is 10,000Gallons per minute for 10 hours.
Ratio
Rate of Flor,
_ (GPD)WeiEht
Average Day
Maximum Day
Extra Capacif
1.00 40,325,000 o_4276
1.19 47,986,750 0.5088
Subtotal 2.19 88,311,750 0.9364
Fire Protection 6.000,000 0.0636
Total 94,311,750::1.0000
The public and prhate fire protection allocation factors in column 6 on the previous page are based onthe relative potentiatdemands (see Schedule E).
suz-w-20-02
Exhibit 14
G. Prettyman
Page21 of 40
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SUEZ WATER IDAHO INC.
FACTORS FORALLOCATING COST OF SERVIGE TO CUSTOMER CLASSIFICATIONS, CONI.
FACTOR 4. ALLOCATION OF COSTS ASSOCIATED wlTH FACILITIES SERVING BASE ANDMru(lMUM HOUR EXTRAcAPAcIw FUNCTIONS, cont.
The weighting of the factors is based on the potential demand of generat and fire protection service.The bases for the potential demand of general service are the malxamum hour ratio of 8.60 and theaver4e daily system sendout for 2019 of 40.3 MGD. The system demand for fire protection is 10,000gallons per minute
Ratio
Rate of Flow,
_ (GpM)Weisht
Average Hour
Maximum Hour
Extra Capacity
Subtotal
Firc Protection
Total
1.00
2.60
28,003 0.2526
72,808 0.6570
3.60 100,811
10,000
0.9096
0.0903
1'10,911 0.9999
The maximum hour extra capaci$ factors in column 5 of the previous page are determined as fol6urs:
Customer
Classification
Average
Hourly
Consumption
Thousand Gal.
1,000 Gallons
Per Hour
Allocation
Fac'tor
Maximum Hour Extra Capacitv
Factor*
(1)Q)
1,U1.3
703.1
7.1
(3)(a)=(2)x(3)(5)
Residential
Commercial
PublicAuthority
Total
3.7
9.2
4"5
4,962.8
2,249.9
32.0
0.6850
0.3106
0.0044
2,051.5 7,244.7 1.0000
* Ratio of Maximum Hour To Average Hour Minus 1.0.
The public and private fire protection allocation factors in column 7 on the previous pago are based onthe relative potentialdemands (see Schedule E).
suz-w-20-02
Exhibit 14
G. Prettyman
Page 23 of 40
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SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER GLASSIFICATIONS, CONI.
FAcToR s. ALLocATToN oF cosrs AssoOATED wTH sroRAGE FACTLTTES, cont.
The wefihting of the fuctors is based on tha ratio of the capacity required for a 10 hour demandof fire llor, as related to total slorage cepac,ty.
Fire not updatd.
Fire Prdec-tion Weight = 10,000 GpM X 60 Min. X 10 Hr:0.1654
36,282,000 Galtons
General Servioe Weigtrt = 1.0000 0.1654 0"8346
Maximum
Hour
Ratio Percent
The weighting of the average hourly consumption and maximum hour extra demand for general service is baeed onthe maximum hour ratb, as follora:
Average Hour
Extra Capacity
Maximum Hour
Total
Cuetomer
Classification
1.00
2.80
Average
Hourly
Consumption
Thouaand Gal.
(2t
1,341.3
703.1
7.1
205t.5
27.78 0.2318
0.502872.?2
't00.003.60 0.6346
Maximum HourExtra
(1)
Residential
Gommercial
PublicAuthority
Total
Factof
(3)
I,000 Galbns
Pet Hour
(4)=(2)x(3)
4,962.8
2,249.9
32.0
Allocation
Faaor
(5)
3.7
3.2
4.5
0.6850
0.3106
0.0(x4
724/..7 1.0000
suz-w-20-02
Exhibit 14
G. Prettyman
Page 25 of 40
' Ratio d Maximum Hour To Average Hour Minus ,t.0.
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SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CIJSSIFICATIONS, coNt.
FACTOR 6. ALLOCATION OF COST$ ASSOCIATED WTH TRANSMISSION AND DISTRIBUTION MAINS.
Fac{ors are bassd on the ngighting of th6 maximum deily consumption w1h fire, Factor 3, ard the maximum hour
Maximum Daily Maximum Hourly
ConrumptionConsumplion w/Fire
Customer
Classification
Allocatbn
Factor 3
Weighted
Fador
(3).(2)x
0.2868
Allocation
Fac{or 4
Weighted
Fa€;tor
(5)=(a)X
0.7132
Allocation
Factortl)(2)(4)(6)E(3)+(5)
Residential
Commercial
PublicAuthority
Private Fire Protec,tion
Public Fire Protec{ion
0.6290
0.3026
0.0038
0.0337
0.0299
0.1807
0.0808
0.0011
0.0097
0.0088
0.615,t 0.4387 0.61940.2907 0.2073 0.29410.0038 0.0027 0.00380.0478 0.034, 0.043s0.0425 0.0303 0.0389
Totat 0.9099 _ 0.28{rg 0.99ee 0_7191 1.00q)::kEi-.;...--=r4==
The weighting of the Ectors is based on the total footage of maine, designaled as eilher lransmissionmeins or distibution maine, ss follotila:
TotalFmtage
of Mains Weight
Transmission Mains 2,018.904 0.2868
Distribution Mains 5,421,2U 0.7132
Total 7,040,108 1.0000
suz-w-20-02
Exhibit 14
G. Preftyman
Page 27 ol 40
SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, oont.
FACTOR 7. ALLOCATION OF COSTSASSOCIATEDwlTH FIRE HYDRANTS.
Cmts are aBsigned direcfly to public Fire protec{ion,
Customer
Classiftcation
AllocaUon
Factor
(1)(3)
Public Fire Protection 1.0000
Total 1.0000
FACTOR 8. ALLOCATION OF COSTS ASSOCIATED WTH METERE.
Factors are bas€d on the relative cost of meters by size and customer classificetbn, as developed onthe fullowing page and summarized belorrr.
Customer
Classification
5/8" Dollar Allocation
Factor
(1)
Residential
Commercial
Public Authoris
Private Fire
Total
(2)
123,246
63,854
724
0
(3)
0.6562
0.3400
0.003s
0.0000
187,824 1.0001
suz-w-20-02
Exhibit 14
G. Prettyman
Page 28 of 40
SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFGATIONS, conl.
FACTOR 9. ALLOCATION OF COSTS ASSOCIATED WTH SERVICES,
Factors are based on tte relativo cost of servicea by size and customer classification, asdeveloped on the bllowing page and summarized below.
Customer
Classification
3/4" Dollar
Equivalents
Allocation
Factor
(1)(2)(3)
Residential
Commercial
Public Authority
Private Fire Protection
94,748
20,110
243
14,507
0.7309
0.1552
0.0019
0.1119
Total 129,609 0.9999
suz-w-20-02
Exhibit 14
G. Preftyman
Page 29 of 40
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SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFIGATIONS, ONt.
FACTOR 10" ALLOCATTON OF TRANSMISSION AND DISTRIBUTION OPERATION SUPERVISIONAND ENGINEERING AND M]SCELLANEOUS EXPENSES.
Faclors are based on transmission and dislribution operation expenses other than those being allocat€d,as bllorvs:
Customer
Classificalion
Transmission
& Dietdbution
Operating
Expenses
(2)
Allocation
Fac{or(1)(3)
Residential
Commercial
Public Authority
Private Firc Protec{ion
Public Fire Protection
$ 340,032
165,613
2,068
18,354
16,301
0.6269
0.30521
0.003E
0.0338
0.0301
-
Total 542,369 1.0000
FACTOR 11. ALLOCATION OF TRANSMISSION AND DISTRIBUTTON MAINTENANCE SUPERVISIONAND ENGINEERING, STRUCTURES AND IMPROVEMENTS, AND OTHER EXPENSES.
Fectors are based on transmission and distribution maintenance expenses o&er than those beingallocated, as bllors:
Customer
Classiftcation
Transmission
& Dietribution
Maintenence
Expenses
(2)
Allocation
Factor
(1)(3)
Residential
Commercial
Public Authority
Pdvate Fire Protection
Public Fire Protection
$ 75,[,140
232,789
2,935
99,551
70,690
0.6501
0.2006
0.0025
0.0858
0.0609
0.9999
-suz-w-20-02
Exhibit 14
G. Prettyman
Page 32 of 40
Total $r,160,106
SUEZ WATER IDAHO INC
FAGTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, coNi"
FACTOR 12. ALLOCATION OF BTLLING AND COLLECTING COSTS.
Factors are based on the total number of customers.
Customer
Classification
Total
Cusbmers
Allocation
Factor
(1)(2t (3)
Residential
Commercia!
PublicAuthority
Private Fire Protectircn
Public Fire Protection
86,421
9,568
104
2,339
0
0.87E1
0.0972
0.0011
0.0238
0.0000
Total 98,431 1.0002
FACTOR 13. ALLOCATION OF METER READING COSTS.
Factom are based on the numberof metered customers.
Cusbmer
Classification
TotalMetercd
Gustomers
Allocation
Factor
(1)(2)(3)
Residential
Commercial
Public Authority
86,421
9,569
1U
0.8993
0.0996
0.0011
Total 96,0s3 1.0000
suz-w-20-02
Exhibit 14
G. Prettyman
Page 33 of 40
SUEZ WATER IDAHO INC,
FACTORS FOR ALLOCATING COST oF SERVI0E To cusToMER cLASsIFIcATIoNs, conl
FACTOR 14. ALLOCATION OF ADMINISTRATIVE AIID GENERAL EXPENSES
Faclors are based on the allocation of all other operation and maintenanoo elpenaes 6xdudingpurchased water, porver, and chemicels
Customer
Glassification
Operation &
Maintenance
Expenses
Allocation
(1)(2t (3)
Residenlial
Commereial
PublicAuthority
Private Fire Protection
Public Fire Prolection
$8,777,239
2,1@,421
25,993
298,028
186.009
o.7212
o.2245
0.0028
0.03't7
0.0198
Total 1.0000
FACTOR 15. ALLOCATION OF CASH WORKING CAPTTAL
Factors are based on the atlocation of all operalion and maintenanoe expen$e6 includingpurchased waler, power, and cherrnicals.
Customer
Claesification
OpeEtion &
Meintenance
Expenses
(2t
Allocation
Fac'tor
(1)(3)
Residential
Commercial
PublicAulhority
Private Fire Protection
Public Fire Protedion
$15,4A1.685
5.234.395
62,641
595,380
388,928
0.711E
0.2409
0.002s
o.0274
0.0170
suz-w-20-02
Exhibit 14
G. Prettyman
Page 34 of 40
TotEl s21 726,029 1.0000
SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER ClSSgtFtCATtONS, conr.
FAcroR 16. ALLocATIoN oF t-ABoR REIATED TA,\ES AND BENEFrrs.
Facbrs are based on the allocation of direcl labor expense.
Custorner
Classification
Direct Lebor
Ercense
Allocation
Faclor(1)(2)(3)
Reeidential
Commercial
PublicAuthorig
Private Fire Protec{ion
Public Fire Protection
$4,462,963
1,383,692
17,151
20/.,324
119,466
o.7213
0.2236
0"0028
0.0330
0.0193
Total ,87,606 1.0000
FACTOR 17. ALLOCATION OF ORGAI{IZATION, FRANCHISESAND CONSENTS,
MISCELT-ANEOUS INTANGIBLE PLANTAND OTHER RATE BASE ELEMENTS.
Factors are based on the allocalion of the odginal cost less depreciation otrer than those iErnsbeing allocated, as follors:
Customer
Chssification
Original
Cost Less Alloca[on
Faclor
(1)(21 (3)
Resider:lial
Commercial
PublicAufrsi$
Pfivab Fire Proteclbn
Public Fire Proteclion
$113,765,546
46,949,164
593,0.12
7,799,@5
9,059,169
0.6386
0.2635
0.0033
0.0438
0.0508
Total $1 165,927 1.0000
suz-w-20-02
Exhibit 14
G. Pretgman
Page 35 of 40
SUEZ WATER IDAHO INC.
FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS, OONI"
FACfOR 18. ALLOCATION OF INCOME Tru(ES AND INCOME AVAII.ABLE FOR RETURN.
Fac{ors are based on the allocation of the original oost measur€ of value rate ba6e as shown onhe fulloring pages and summerized bolor.
Customer
Classifrcation
Original
Cost Measure Allocation
of
(1)(2)(3)
Residential
Commercial
PublicAuthofity
Private Fire Protec{ion
Public Fire Protedion
$139,661,760
s7,465,221
724,fi7
9,506,494
0.6396
0.2632
0.003ri!
0.0435
0.0503167
Total 0.99S9
FACTOR 1 9. ALLOCATION OF REGUIATORY COMMISSION EXPENSES, ASSESSMENTS AI.OTHERWATER REVENUES.
The faclors are based on the alleation of the total cost of seMcs, excluding those iEms beingallocated.
Customer
Chssification
Total Cost Allocation
Faclorof
(1)(2)(3)
Residential
Commercial
PublicAuthority
Private Fire Protec*ion
PuHic Fire Prohclion
ff]7,639,131
14,093,573
173,793
2,033,365
1,E76,416
o.674/r
0.2525
0.0031
0.0364
0.0836
Total $55,816,278 1.OOOO
suz-w-20-02
Exhibit 14
G. Prettyman
Page 36 of 40
SUEZ WATER IDAHO INC.
FAcroRs FoR ALLocATtNG cosT oF sERMcg ro cusroMER ct-AsstFtcATloNs, 6rn.
FACTOR 20. REALLOCATION OF PUBLIC FIRE
Facioru arB ba8ed on tho relslivo cost of mebrs by eize and q/sorner classifrcauon.
Customer
Claesificetion
98'Dollar Alletion
Faclor(1)(2)(3)
Residenlial
Commerdal
PublicAnfiority
Private Fire
't23,246
63,854
724
0
0.6562
0.3400
0.0039
0.0000
Total 18it,824 1.0001
SUZ.W.2G,O2
Exhibit 14
G. Prettyman
Page 37 of 40
SUEZ WATER IDAHO INC.
Year
SUMMARY OF AVERAGE DAILY SEND OUT ANO Mru(lMUM DAILY USAGEFOR THE YEARS 201C2019
Average Daily Maximum Daily Use
Send out
MGD
(1)
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
(2t
38.340
37.O82
40.495
42.126
41.662
42.411
42.473
40.855
42.885
40.325
(3)
84.000
80.000
84.000
82.000
84.000
88.000
82.000
84.000
87.000
81.958
2.19
2.16
2.07
1.95
2.O2
2.07
1.93
2.Oe
2.03
2.03
suz-w-20-02
Exhibit'14
G. Prettyman
Page 38 of 40
SUEZ WATER IDAHO INC.
BASIS FORALLOCATING DEMAND RETATED GOSTS OF FIRE SERVICETO PRIVATEAND PUBLIC FIRE PROTECTION CUSTOMER CLASSIFICATIONS
Restrictive
Diametere
Descriotion#-gt#Relative
Demand*
Allocation
Factor
(3)(a)=(2)x(3)(5)
PRIVATE FIRE PROTECTION
Fire Lines
3 -inch
4 -inch
6 {nch
8 -inch
10 -inch
12 inch
Sprinkler
Pdvate Hydranb
Total Private Fhe Protection
PUBLIC FIRE PROTECTION
9.00
16.00
36.00
64.00
100.00
1,tr.O0
9.00
20.70
808
624
561
'174
10
5
0
156
2,339
2,297
2,297
7,272
g,gg4
20,196
11,136
1,000
720
0
3.230
Hydrant
4.5" Valve
Nozzle Sizes2-24n & 14.5"20.70
53,538 0.5296
0.470/.
1.0000
47.sil
Totel Publac Fire prorec-tion
TotalFire Protection
47,554
4,635 101,092
suz-w-20-02
Exhibit 14
G. Prettyman
Page 39 of 40
SUEZWATER IDAHO INC.
CALCUIATION OF BI.MONTHLY CUSTOMER COST FOR A 5/&INCH METER
Cost of
Seruice
Total
Units
(3)
Cost Per
S8{ncfi
Meter
(4)
Cost Per
5/&indr
Mater
Cost Function Bi-ilonthly Bill
(5)(1)
Meters
Seruices
Billing, Collectng and Meter Reading
Subtotal Customer Costs
Unrecovered Public Firc
fotal Customer Costs
and Public Fire
(21
$3,608,239
7,5{6,.t39
7,304.390
187,824 5/8-inch Equivalents
1 15,101 3/4-incfi Equivalents
S6,093 Cuslomers
s19.21
05.50
76.64
$3.20
$10.93
912.77
$18,519,069
1.875.146 187,824 S/&inch Equivalents 9.S
26.S0
1.66
4 s28.56
suz-w-2G'02
Exhibit 14
G. Prettyman
Page 40 of 40