Linam_Reb_Exhibit_22.xls

Sheet3
Randy Depr
Adj Depr
United Water Idaho
Combined Investment Analysis
Floating Feather/Redwook Creek
Thru 4/30/00
Replace
Depreciation
61 months
Net
Float/Cran
Eagle Main
Redwood
Pump
Total
Rate
Accum
Rate Base
Organization
301
$41,199.96
$0.00
$2,000.25
$43,200.21
0.00
$0.00
$0.00
5.08
$43,200.21
Land
310
$37,407.00
$15,508.00
$52,915.00
0.00
$0.00
$0.00
$52,915.00
Structures
311
$43,319.20
$23,358.00
($100.00)
$66,577.20
0.02
$1,331.54
$6,768.68
$59,808.52
Wells
314
$208,623.93
$86,868.52
$295,492.45
0.03
$8,421.54
$42,809.47
$252,682.98
Pump Equip
325
$100,071.00
$72,473.00
$172,544.00
0.05
$8,627.20
$43,854.93
$128,689.07
Pump Equip
325
$75,254.00
$75,254.00
0.05
$3,762.70
$19,127.06
$56,126.94
Treatment
332
$539.00
$539.00
0.05
$26.95
$137.00
$402.00
Mains
343
$1,307.00
$310,995.00
$91,588.00
$403,890.00
0.02
$8,077.80
$41,062.15
$362,827.85
Services
345
$20,745.00
$20,745.00
0.03
$518.63
$2,636.34
$18,108.66
Meters Install
347
$10,687.00
$10,687.00
0.03
$267.18
$1,358.14
$9,328.86
Hydrants
348
$15,000.00
$15,000.00
0.03
$375.00
$1,906.25
$13,093.75
$432,467.09
$310,995.00
$338,227.77
$75,154.00
$1,156,843.86
$31,408.53
$159,660.01
$997,183.85
Remove Floating Feather
Organization
301
($41,199.96)
$0.00
($41,199.96)
0.00
$0.00
$0.00
5.08
($41,199.96)
Land
310
($37,407.00)
($37,407.00)
0.00
$0.00
$0.00
($37,407.00)
Structures
311
($43,319.20)
($43,319.20)
0.02
($866.38)
($4,404.05)
($38,915.15)
Wells
314
($208,623.93)
($208,623.93)
0.03
($5,945.78)
($30,223.93)
($178,400.00)
Pump Equip
325
($100,071.00)
($100,071.00)
0.05
($5,003.55)
($25,434.33)
($74,636.67)
Treatment
332
($539.00)
($539.00)
0.05
($26.95)
($136.99)
($402.01)
Mains
343
($1,307.00)
($1,307.00)
0.02
($26.14)
($132.88)
($1,174.12)
Services
345
$0.00
0.03
$0.00
$0.00
$0.00
Meters Install
347
$0.00
0.03
$0.00
$0.00
$0.00
Hydrants
348
$0.00
0.03
$0.00
$0.00
$0.00
($432,467.09)
$0.00
$0.00
$0.00
($432,467.09)
($11,868.81)
($60,332.18)
($372,134.91)
Net without Floating Feather
$310,995.00
$338,227.77
$75,154.00
$724,376.77
$19,539.72
$99,327.83
$625,048.94
UPAA
($110,249.00)
Accumulated Amortization
$14,011.00
Net Rate Base excluding Floating Feather
$528,810.94
Exhibit No. 22
UWI-W-00-1
Linam Rebuttal

Thru 6/30/00
63 months
Float/Cran
Eagle Main
Redwood
Repl Pump
Total
Depr Rate
Accum
Net RB
Org
301
$41,199.96
$0.00
$2,000.25
$43,200.21
0.00
$0.00
$0.00
5.25
$43,200.21
Land
310
$37,407.00
$15,508.00
$52,915.00
0.00
$0.00
$0.00
$52,915.00
Struct
311
$43,319.20
$23,358.00
($100.00)
$66,577.20
0.02
$1,331.54
$6,990.61
$59,586.59
Wells
314
$208,623.93
$86,868.52
$295,492.45
0.03
$8,421.54
$44,213.06
$251,279.39
Pump Equip
325
$100,071.00
$72,473.00
$172,544.00
0.05
$8,627.20
$45,292.80
$127,251.20
Pump Equip
325
$75,254.00
$75,254.00
0.05
$3,762.70
$7,525.40
2.00
$67,728.60
Treat
332
$539.00
$539.00
0.05
$26.95
$141.49
$397.51
Mains
343
$1,307.00
$310,995.00
$91,588.00
$403,890.00
0.02
$8,077.80
$42,408.45
$361,481.55
Serv
345
$20,745.00
$20,745.00
0.03
$518.63
$2,722.78
$18,022.22
Meters Install
347
$10,687.00
$10,687.00
0.03
$267.18
$1,402.67
$9,284.33
Hydrants
348
$15,000.00
$15,000.00
0.03
$375.00
$1,968.75
$13,031.25
$432,467.09
$310,995.00
$338,227.77
$75,154.00
$1,156,843.86
$31,408.53
$152,666.00
$1,004,177.86
This asset in serv 6/98. Only two tears accomulated depr
Remove FF
Org
301
($41,199.96)
$0.00
($41,199.96)
0.00
$0.00
$0.00
5.08
($41,199.96)
Land
310
($37,407.00)
($37,407.00)
0.00
$0.00
$0.00
($37,407.00)
Struct
311
($43,319.20)
($43,319.20)
0.02
($866.38)
($4,404.05)
($38,915.15)
Wells
314
($208,623.93)
($208,623.93)
0.03
($5,945.78)
($30,223.93)
($178,400.00)
Pump Equip
325
($100,071.00)
($100,071.00)
0.05
($5,003.55)
($25,434.33)
($74,636.67)
Treat
332
($539.00)
($539.00)
0.05
($26.95)
($136.99)
($402.01)
Mains
343
($1,307.00)
($1,307.00)
0.02
($26.14)
($132.88)
($1,174.12)
Serv
345
$0.00
0.03
$0.00
$0.00
$0.00
Meters Install
347
$0.00
0.03
$0.00
$0.00
$0.00
Hydrants
348
$0.00
0.03
$0.00
$0.00
$0.00
($432,467.09)
$0.00
$0.00
$0.00
($432,467.09)
($11,868.81)
($60,332.18)
($372,134.91)
Net w/o FF
$0.00
$310,995.00
$338,227.77
$75,154.00
$724,376.77
$19,539.72
$92,333.82
$632,042.95
UPAA
($110,249.00)
Accum Amort
$14,011.00
Net RB excluding FF
$535,804.95