Linam_Reb_Exhibit_21.xls

Exhibit 1
Sheet2
United Water Idaho
ANNUAL REVENUE OF ISLAND WOODS
Customers
Customers
Customers
As Of
As Of
As Of
?9?/?30?/?1999
?9?/?30?/?1999
?9?/?30?/?1999
Actual
Actual
Actual
Consumption
Consumption
Consumption
Existing
Staff Proposed
UW ID Proposed
UW ID Rates
Rates
Rates
1.00
2.00
3.00
4.00
1. Investment Requested
$327,622.00
$327,622.00
$327,622.00
1a. Investment Adjustment
1b. Unsupported Investment
($19,378.00)
($67,778.00)
($85,478.00)
1c. Total Allowable Investment
$347,000.00
$395,400.00
$413,100.00
1d. Net Invest. Less Dep
$347,000.00
$395,400.00
$413,100.00
2. Revenue Requirement
2a. No. Customers Connected
149.00
150.00
151.00
2b. Revenue Per Customer
$461.53
$462.53
$463.53
2c. Revenue From Customers
$68,767.97
$73,667.15
1.06
$78,091.22
1.12
3. Investment Supported By Revenues
$347,000.00
$395,400.00
$413,100.00
4. Total Revenue Received
$68,767.97
$73,667.15
$78,091.22
5. Increase in Expenses
5a. Operating Expenses (65) + Ad. Tax
$15,757.50
65.00
0.02
$16,669.50
65.00
0.02
$17,044.25
65.00
0.02
5b. Depreciation
$11,619.00
$11,620.00
$11,621.00
6. Total Increased Expenses
$27,376.50
$28,289.50
$28,665.25
7. Income Before Taxes
$41,391.47
$45,377.65
$49,425.97
8. Debt
$197,130.70
0.57
$224,626.74
0.57
$234,682.11
0.57
9. Interest on Debt
$14,824.23
0.08
$16,891.93
0.08
$17,648.09
0.08
10. Taxable Income
$26,567.24
$28,485.72
$31,777.88
11. Income Tax
$9,733.99
0.37
$10,436.90
0.37
$11,643.12
0.37
12. Income Avail. For Return
$31,657.48
$34,940.75
$37,782.86
13. Return
0.09
0.09
0.09
14. Last Authorized Return
0.09
0.09
0.09
Exhibit No. 21
UWI-W-00-1
Linam Rebuttal
Revenue Estimate
Customers 9/30/98
102.00
Customers 9/30/99
149.00
Average # Customers
125.50
2.00
Actual Revenue 10/1/98 - 9/30/99
$57,922.14
Average Revenue per Customer
$461.53
Annualized Revenue
$68,768.12
Projected Customers 6/30/2000
Existing Customers
149.00
Projected 9 months Growth
35.25
3.00
4.00
Total
184.25
Original Cost
$565,393.00
UPAA
($179,675.00)
Acc. Dep. To 4/31/2000
($80,555.00)
Acc. UPAA Amort.
$22,459.00
Net Plant
$327,622.00
Annual Dep. Exp.
$16,111.00
Annual UPAA Amort.
($4,492.00)
Net Dep.
$11,619.00