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HomeMy WebLinkAbout2010Annual Report.pdfRECEiVED ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMIS~~ ~PR 18 ~l1 8: 31 FOR THE YEAR ENDING 2010 ~ IRH-lu COMPANY INFORMATION 1 Give full name of utility 2 Date of Organization 3 Organized under the laws of the state of 4 Address of Principal Office (number & street) 5 P.O. Box (if applicable) 6 City 7 State 8 Zip Code 9 Organization (proprietor, partnership, corp.) 10 Towns, Counties served 11 Are there any affiliated companies? (yes or no) Troy Hoffman Water Corporation November 11, 1973 Idaho 710 W Dalton Ave, Suite J Coeur d'Alene Idaho 83815 Corporation Coeur d'Alene, Kootenai County No If yes, attach a list with names, addresses & descriptions. Explain any services provided to the utilty. Name Phone No12 Contact Information President (Owner) Vice President Secretary General Manager Complaints or Billing Engineering Emergency Service Accounting 13 Were any water systems acquired during the year or any additions/deletions made to the service area during the year? No Ron Stadley 208-664-9858 Ken Murren 208-664-9858 All Service Electric 208-664-9858 Ron Stadley 208-664-9858 All Service Electric 208-664-9858 If yes, attach a list with names, addresses & descriptions. Explain any services provided to the utility. 14 Where are the Company's books and records kept? Street Address City State Zip 2010 Annual Report 710 W Dalton Ave, Suite B Coeur d'Alene Idaho 83815 1 of 13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME: Troy Hoffman Water Corporation COMPANY INFORMATION (Cont.) For the Year Ended 2010 15 Is the system operated or maintained under a service contract? Yes 16 If yes: With whom is the contract? All Service Electric When does the contract expire? Open ended What services and rates are included? Bookkeeping $300/mo 17 Is water purchased for resale through the system? No 18 If yes: Name of Organization Name of owner or operator Mailing Address City State Zip Water Purchased 19 Has any system(s) been disapproved by the Idaho Department of Environmental Quality? Gallons/CCF $Amount I No If yes, attch full explanation 20 Has the Idaho Department of Environmental Quality recommended any improvements? No If yes, attach full explanation 21 Number of Complaints received during year concerning:Quality of Service 0High Bills 0Disconnection 0 22 Number of Customers involuntarily disconnected 0 23 Date customers last received a copy of the Summary of Rules required by IDAPA 31.21.01. 701? June 2010 Attach a copy of the Summary 24 Did significant additions or retirements from the Plant Accounts occur during the year? No If yes, attach full explanation and an updated system map 2010 Annual Report 2 of 13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation REVENUE & EXPENSE DETAIL SUB ACCT DESCRIPTION 400 REVENUES For the Year Ended 2010 1 460 Unmetered Water Revenue 2 461.1 Metered Sales - Residential 20,875 3 461.2 Metered Sales - Commercial, Industrial 283 4 462 Fire Protection Revenue 5 464 Other Water Sales Revenue 6 465 Irrigation Sales Revenue 7 466 Sales for Resale 8 400 Total Revenue (Add Lines 1 - 7)21,158 (also enter result on Page 4, line 1)Booked to Acct # 9 * DEQ Fees Billed separately to customers Booked to Acct # 10 ** Hookup or Connection Fees Collected Booked to Acct # 11 ***Commission Approved Surcharges Collected 401 OPERATING EXPENSES 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 5,511 19 618 Chemicals 20 620.1-6 Materials & Supplies - Operation & Maint.699 21 620.7-8 Materials & Supplies - Administrative & General 874 22 631-34 Contract Services - Professional 5,350 23 635 Contract Services - Water Testing 620 24 636 Contract Services - Other 25 641-42 Rentals - Property & Equipment 26 650 Transportation Expense 27 656-59 Insurance 27 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 33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2)13,081 30f132010 Annual Report NAME: ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION Troy Hoffman Water Corporation INCOME STATEMENT SUB ACCT 1 2 3 403 4 406 5 407 6 408.10 7 408.11 8 408.12 9A 408.13 9B 9C 9D 10 409.10 11 409.11 12 410.10 13 410.11 14 411 15 412 16 17 413 18 414 19 20 415 21 416 22 419 23 420 24 421 25 426 DESCRIPTION For the Year Ended Revenue (From Page 3, line 8) Operating Expenses (From Page 3, line 33) Depreciation Expense Amortization, Utility Plant Aquisition Adj. Amortization Exp. - Other Regulatory Fees (PUC) Property Taxes Payroll Taxes Other Taxes (list) 2010 21,158 13,081 9,991 50 559 DEQ Fees State Building Fund 735 10 Federal Income Taxes State Income Taxes Provision for Deferred Income Tax - Federal Provision for Deferred Income Tax - State Provision for Deferred Utiity Income Tax Credits Investment Tax Credits - Utiity Total Expenses from operations before interest (add lines 2-15) Income From Utility Plant Leased to Others Gains (Losses) From Disposition of Utility Plant Net Operating Income (Add lines 1, 17 &18 less line 16) Revenues, Merchandizing Jobbing and Contract Work Expenses, Merchandizing, Jobbing & Contracts Interest & Dividend Income Allowance for Funds used During Construction Miscellaneous Non-Utility Income Miscellaneous Non-Utility Expense 26 408.20 Other Taxes, Non-Utility 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) 29 30 427.3 31 427.5 32 2010 Annual Report 10 Gross Income (add lines 19 & 28) Interest Exp. on Long-Term Debt Other Interest Charges NET INCOME (Line 29 less lines 30 & 31), (Also Enter on Pg 9, Line 2) 24,436 (3,278) (3,278) 909 (4,187) 4of13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation ACCOUNT 101 PLANT IN SERVICE DETAIL For the Year Ended 2010 Balance End of YearSUB ACCT DESCRIPTION Balance Beginning of Year Removed During Year Added During 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 $9,272 $9,272 304 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 $40,795 $40,795 320 Purification Systems $- 330 Distribution Reservoirs & Standpipes $- 331 Trans. & Distrib. Mains & Accessories $9,498 $9,498 333 Services $- 334 Meters and Meter Installations $1,362 $1,362 335 Hydrants $- 336 Backflow Prevention Devices $- 339 Other Plant & Misc. Equipment $- 340 Office Furniture and Equipment $- 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 $- $- TOTAL PLANT IN SERVICE $60,927 $-$-$60,92729 (Add lines 1 - 28) Enter beginning & end of year totals on Pg 7, Line 1 2010 Annual Report 5 of 13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL For the Year Ended 2010 Depreciation Balance IncreaseBalance Rate End of orBeginning of YearSUB ACCT DESCRIPTION %Year (Decrease) 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 26 304 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 19.34%$10,990 $20,981 $9,991 320 Purification Systems $- 330 Distribution Reservoirs & Standpipes $- 331 Trans. & Distrib. Mains & Accessories $5,698 $5,698 $- 333 Services $- 334 Meters and Meter Installations $- 335 Hydrants $- 336 Backflow Prevention Devices $- 339 Other Plant & Misc. Equipment $- 340 Offce Furniture and Equipment $- 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)$16,688 $26,679 $9,991 Enter beginning & end of year totals on Pg 7, Line 7 2010 Annual Report 6of13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation BALANCE SHEET For the Year Ended 2010 ASSETS Balance Beginning of Year Balance End of Year Increase or SUB ACCT DESCRIPTION (Decrease) 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 31 101 Utility Plant in Service (From Pg 5, Line 29)$60,927 $60,927 $- 102 Utility Plant Leased to Others $- 103 Plant Held for Future Use $- 105 Construction Work in Progress $- 114 Utility Plant Aquisition Adjustment $- Subtotal (Add Lines 1 - 5)$60,927 $60,927 $- 108.1 Accumulated Depreciation (From Pg 6, Line 26)$16,688 $26,679 $9,991 108.2 Accum. Depr. - Utility Plant Lease to Others $- 108.3 Accum. Depr. - Property Held for Future Use $- 110.1 Accum. Amort. - Utility Plant in Service $- 110.2 Accum. Amort. - Utility Plant Lease to Others $- 115 Accumulated Amortization - Aquisition Adj.$- Net Utilty Plant (Line 6 less lines 7 - 12)$44,239 $34,248 $(9,991) 123 Investment in Subsidiaries $- 125 Other Investments $- Total Investments (Add lines 14 & 15)$-$-$- 131 Cash $3,654 $7,502 $3,848 135 Short Term Investments $- 141 Accts/Notes Receivable - Customers $- 142 Other Receivables $4,068 $6,024 $1,956 145 Receivables from Associated Companies $- 151 Materials & Supplies Inventory $- 162 Prepaid Expenses $- 173 Unbilled (Accrued) Utility Revenue $- 143 Provision for Uncollectable Accounts $- Total Current (Add lines 17 - 24, less line 25)$7,722 $13,526 $5,804 181 Unamortized Debt Discount & Expense $- 183 Preliminary Survey & Investigation Charges $- 184 Deferred Rate Case Expenses $- 186 Other Deferred Charges $- Total Assets (Add lines 13, 16 & 26 - 30)$51,961 $47,774 $(4,187) 2010 Annual Report 7of13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation BALANCE SHEET For the Year Ended 2010 LIABILITIES & CAPITAL Balance Beginning of Year Balance End of Increase or (Decrease)SUB ACCT DESCRIPTION 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 29 30 31 201-3 Common Stock $5,000 $5,000 204-6 Preferred Stock 207-13 Miscellaneous Capital Accounts $4,272 $4,272 $- 214 Appropriated Retained Earnings 215 Unappropriated Retained Earnings $5,344 $1,157 $(4,187) 216 Reacquired Capital Stock 218 Proprietary Capital Total Equity Capital (Add Lines 1-5+7 less line 6)$14,616 $10,429 $(4,187) 221-2 Bonds 223 Advances from Associated Companies 224 Other Long - Term Debt $-$37,345 $37,345 231 Accounts Payable 232 Notes Payable $37,345 $-$(37,345) 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 Liabilities 255.1 Accumulated Investment Tax Credits - Utility 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 ofConst. **$12,859 $12,859 281-3 Accumulated Deferred Income Taxes Total Liabilties (Add lines 9 - 29)$50,204 $50,204 $- TOTAL LIABILITIES & CAPITAL (Add lines 8 & 30)$64,820 $60,633 $(4,187) ** Only if Commission Approved 2010 Annual Report 8of13 . ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation STATEMENT OF RETAINED EARNINGS 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 CAPITAL STOCK DETAIL For the Year Ended 2010 $ 5,344 $ (4,187) $ 1,157 7 Description (Class, Par Value etc.) Common, $1.00 par No. Shares Authorized No. Shares Dividends 5000 5000 $- $- Outstanding Paid DETAIL OF LONG-TERM DEBT 8 Description All Service Electric - prepping for new pump install 7.50%$6,728.72 $-$- Northstar - prepping for new pump install 7.50%$7,880.00 $-$- Ken Murren - the new pump 7.50%$22,736.28 $909.48 Totals $ 37,345.00 $909.48 $- Interest Rate Year-end Balance Interest Paid Interest Accrued 2010 Annual Report 90f13 . ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation SYSTEM ENGINEERING DATA For the Year Ended 2010 1 Provide an updated system map if significant changes have been made to the system during the year. 2 Water Supply:Type of Water Treatment:Supply Rated (None, Chlorine Annual Source Capacity Fluoride Production (Well, Spring, Pump Designation or location (gpm)Filter etc)(ODD's Gal)Surface Wtr) Pumphouse - corner of Hoffman Ave and Anne St #1 300 None Well #2 190 None Well ALS 0TOT 3 System Storage: Type of Total Usable Reservoir Construction Capacity OOO's Capacity OOO's (Elevated (Wood, Pressurized Steel Storage Designation or Location Gal Gal Boosted)Concrete) Pumphouse - corner of Hoffman Ave and Anne St #1 4,000 4000 Pressurized Steel #2 3,000 3000 Pressu rized Steel (Duplicate form and attach if necessary. Asterisk facilties added this year.) 2010 Annual Report 10 of 13 Corner of Hoffman Ave and Anne Street Submersible 30 300 Corner of Hoffman Ave and Anne Street Submersible 20 190 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation SYSTEM ENGINEERING DATA Continued For the Year Ended 4 Pump information for ALL system pumps, including wells and boosters. Rated Rated Discharge PressureHorse power Capacity (gpm)Designation or Location & Type of Pump**(hp) ** Submit pump curves unless previously provided or unavailable. Asterisk facilties 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? OOO's gal. What was the total amount pumped during peak month? OOO's gal. What was the total amount pumped on the peak day? gal. 6 If customers are metered, what was the total amount sold in peak month? OOO's gal. 7 Was your system designed to supply fire flows? If Yes: What is current system rating? 8 How many times were meters read this year? During which months?April, June, August and October 2010 Energy used this Year (psi)(Kwh) 10,071,000 Yes Unknown 4 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? 10 Are backbone plant additions anticipated during the coming year? If Yes, attach an explanation of projects and anticipated costs! 11 In what year do you anticipate that the system capacity (supply, storage or distribution) will have to be expanded? 2010 Annual Report Less than 5% Less than 3% No None 11 of 13 ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION NAME:Troy Hoffman Water Corporation SYSTEM ENGINEERING DATA Continued FEET OF MAINS For the Year Ended 2010 1 Pipe Size In Use Beginning Of Year Installed During Year Abandoned During Year In Use End of Year 8" Code 1600 1600 6"3850 3850 4"2263 2263 6"3040 3040 4"1237 1237 CUSTOMER STATISTICS 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 Utilities TOTALS (Add lines 2 through 8) Number of Customers Thousands of Gallons Sold This Last This Last Year Year Year Year 146 146 22,697 25,403 1 1 350 468 147 147 23,047 25,871 2010 Annual Report 12 of 13 \ ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION CERTIFICATE State of Idaho ) ) ss County of Kootenai ) WE, the undersigned Ron Stadley and of the_ Troy Hoffman Water Corporation utility, on our oath do severally say that the foregoing report has been prepared under our direction, from the original books, papers and records of said utilty; 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.~L ~~ (Officer in Charge of Accounts) \thisß-day of ~~- \\\\\~i11111111.~",\ ..\ E. W 12 'Illi/, S"\..~.\~.......Al)/ ~~ 't.... ...'n.~~.. .L~~S .. -.-,- ~ ê / l'OTAJ9 y\ § % \. .ollSlIC .. ~~ ..n. . ~~v"ii.. ... ~~ 'A':" .' l" ~~'7,t!" .......~v~;fiiii: ç OF lOr- \",'i 111111~i11\\\\\ My Commission EXPire~~ ~ 20/ z: gd k/ exçeilj ne i son/ a nu I rpts/wtra n nua I rpt ,2D11 Subscribed and Sworn to Before Me NOTARY PUBLIC 2010 Annual Report 13 of 13 Troy Hoffman Water Corp. 710 W Dalton Ave, Suite J Coeur d Alene, ID 83815 Office: 208-664-9858 Emergency: 208-929-8298 Office Hours: 7ai-4pm, Monday-Friday RECE,\VEO L~\\ ~lR \ 8 Mi\ 6~ 31 SUMMARY OF RULES AND REGULATIONS OF THE IDAHO PUBLIC UTILITIES COMMISSION GOVERNING CUSTOMER RELATIONS OF WATER PUBLIC UTILITIES This is a summary of the rules for termination of service for all Troy Hoffman Water Corp customers as determined by the Idaho Public Utilities Commission. An explanation of our Rate Schedule has also been included. DEPOSITS/PAYMENT GUARANTEES The Idaho Public Utilties Commission rules and regulations allow utilties to ask for deposits or payment guarantees under specific conditions. At this time, Troy Hoffman Water Corp does not require deposits or payment guarantees. RULES FOR SERVICE TERMINATION A utilty may terminate service to a customer without his/her permission after adequate notice for the following reasons: 1. Failure to pay an undisputed past due bill or written or electronic payment drawn on an account with insufficient funds. 2. Failure to make security deposit where it is required. 3. Failure to abide by terms of a payment arrangement. 4. Customer or applicant misrepresented their identity for the purpose of obtaining utility service. 5. Customer or applicant denied or prevented the utility's access to the meter. 6. Wilful waste of service through improper equipment or otherwise. 7. Customer or applicant is a minor not competent to contract as defined by Idaho Code. 8. Customer or applicant owes money on an existing or previous account. A utilty may deny or terminate service without prior notice to the customer or applicant and without his/her permission for one or more of the following reasons: 1. A situation exists that is immediately dangerous to life, physical safety or property. 2. The utility is ordered to terminate service by any court, the Commission or other duly authorized public authority. 3. The service is obtained, diverted or used without the authorization or knowledge of the utility. 4. The utility has attempted to notify the customer of termination, but has been unable to make contact. NOTIFICATION 1. A billng may be considered past due fifteen (15) days after the billing date. A written notice of termination must be mailed at least seven (7) days before the proposed termination date. 2. At least twenty four (24) hours before the service is terminated, another attempt shall be made to contact the customer in person or by telephone. 3. If service is not terminated within twenty one (21) calendar days after the proposed termination date, another seven (7) day and twenty four (24) hour notice is required. 4. No additional notice is required if upon receipt of a termination notice the customer makes a payment arrangement and fails to keep it or tenders a written or electronic payment drawn on an account with insufficient funds. ~ WHEN TERMINATION IS NOT ALLOWED 1. The past due billing is less than $50 or two (2) months of service, whichever is less. 2. The unpaid billing is for service to another customer. 3. The unpaid bil results from the purchase of non-utility goods or services. 4. Terminations are not allowed on weekends or legal holidays. PAYMENT ARRANGEMENTS Troy Hoffman Water Corp may assist you by making payment arrangements not requiring immediate payment in full, if you contact us prior to the date service is to be terminated to arrange such a payment plan. MEDICAL EMERGENCY Ifthe customer or a member of the customer's family is seriously il or has a medical emergency, the utilty wil postpone termination of service for thirty (30) days if a written certificate signed by a licensed physician or public health official is received. An informal or formal complaint concerning the termination may be filed directly with the utilty. If the customer is dissatisfied with the proposed resolution of the complaint, they may contact the: Idaho Public Utilities Commission PO Box 83720 Boise, ID 83720-0074 800-432-0369 www.puc.idaho.gov Termination of service is prohibited while a complaint is pending with the Idaho Public Utilities Commission or with a court in the State of Idaho. A complete set of customer Rules and Regulations are on file with the Idaho Public Utilties Commission and on the website. RATE SCHEDULE INFORMATION All Troy Hoffman Water Corp customers are metered accounts. The monthly minimum charge for service shall be the following: Residential %" Meters First 3,000 Gallons Each Additional 1,000 Gallons $5.50 $0.60 Commercial 1" Meters First 3, 000 Gallons Each Additional 1,000 Gallons $7.50 $0.60 Non-recurring Charges Hookup fees for new customers Reconnect terminated service Reconnect existing service, New Owner Returned Check Fee $458.00 $10.00 $10.00 $15.00 Meters are read approximately every 60 days on or about the 31st of that month, except during the winter months when meters are inaccessible. For these bills, generated in December and February, only the charges relating to minimum gallon usage are assessed. Meters are again read in April and any gallon overage is computed and assessed at that time.