HomeMy WebLinkAbout20041201Healy Exhibits.pdfIdaho Public Utilities Commission
Office of the SecretaryRECEIVED
Dean J. Miller
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: 208.343.7500
Fax: 208.336.6912
oe~mcdevitt -miller .com
Nav 3 0 2004
Boise, Idaho
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE STATE OF IDAHO
Case No. UWI-O4-
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHffiIT 1 TO THE
DIRECT TESTIMONY OF JEREMIAH J. HEALY
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420 West Bannock Street
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iQe~mcdevitt-miller.com
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE ST ATE OF IDAHO
Case No. UWI-O4-
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT 2 TO THE
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Dean J. Miller
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: 208.343.7500
Fax: 208.336.6912
iQe~mcdevi tt -miller .com
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE STATE OF IDAHO
Case No. UWI-O4-
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT 3 TO THE
DIRECT TESTIMONY OF JEREMIAH J. HEALY
UNITED WATER IDAHO
Details of Adjustments to
Operating Expenses
At Present Rates
Summary
July 31, 2004 Test Year
Adjustment Income Statement Account Actual Twelve Months Pro Forma Expense at
Line No.No.Description Reference Ended July 31 2004 Adjustments May 31,2005
(1)(2)(3)(4)(5)(6)
Summary Adjusted O&M:
Payroll to O&M Cost Types 1 & 2 155,584 232,555 388,139
Thrift Plan 926-700 90,156 321 91,477
Health Care 926-500/610/640 523,193 148,368 671,561
Pension 926-000 624,767 279 637 046
PEBOP 926-105/106/110 614,847 (145 345)469,502
Payroll Overheads 922-000 (859,795)(52,956)(912,751)
Deferred Early Retirement Cost Amortization 926.590 (portion)152,208 105 526 257,734
Deferred Enhanced Severance Program Amortization 926-590 (portion)49,751 49,751
Purchased Water 602-000 107,788 528 195,316
Tank Painting Amortization-Old 672000 096 091 187
Power 623-000 242,538 514 265 756,803
Amortization of Deferred Power 623-000 516 667 516,667
Chemicals 641-000 235,950 78,224 314,174
Water Qualty Testing (Outside Lab Only)642-000 78,348 662 86,010Columbia Water Treatment Plant Misc Opex-
Telephone, Water Quality Testing,Natural Gas other
Utilities Security Alarm Monitoring,Sanitation Various 210 57,210
Variable Cost Savings Due to CWTP Operations Various (139,580)(139,580)
Transportation Expense Cost Types 40 & 96 362 613 43,652 406,265
Customer Postage 903-020 170,280 061 178,341
Outside Computer 903-030 384,481 14,416 398,897
Outside Collection 903-040 99,590 (20,125)79,465
Customer Records & Collection
Expense/Miscellaneous Customer Accounting
Expenses 903-050/905000 18,009 (10 879)130
Uncollectibles 904-000 162,706 (31 661)131 045
IPUC Annual Assessment 928-000 72,347 3,476 75,823
Rate Case Expense Amortization 928-130 667 81,667
Relocation Expense Amortzation 930-310 25,688 1,477 27,165
Business Insurance 924-000/090 & 925-000/010 789,765 293,535 083,300
Adjust Dues, Eliminate Lobbying & Charitable Give 921110,921300,930300 005 (14 005)
Information Technology 923-140 & 921-400 105,094 046 156,140
Enhanced Severance Program 930-250 995 995)
Expenses Related to Customer Growth Various 022 73,022
Expenses Related to Weather Normalization Various (8,792)(8,792)
Outside Services Legal 923-080 82,851 (28,851)54,000
Amortization of Deferred Terra Grande Expenses 923-080 569 569
Removal of Carriage Hill Operating Expense 623-000 (986)(986)
Total Adjusted O&M 259,104 933,193 10,192,297
Unadjusted O&M:
M & S Fees 923-010 006,757 006,757
Other Operation and Maintenance Expense Various 204458 204,458
Total Unadjusted O&M 211,215 211 215
Total Operation and Maintenance Adjustments 11470.319 933.193 13.403.512
Depreciation 403-000 738,848 647 661 386,509
Amortization of Plant Held for Future Use 405-000 51,113 (51 113)
Amortization of Utility Plant Acquisition Adjustments 406-000 397 931 328
Total Depreciation and Amortization 797.358 598.479 395.837
Ad Valorem Taxes 408-120 528,696 245 570,941
Payroll Taxes 408-130/131/134 321 994 30,277 352,271
Total Taxes Other 850.690 72522 1 923212
Total Operating Expenses 18,118,367 604 194 722 561
Exhibit No.
Summary
J. Healy
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Description
Adjustment of Payroll Chargeable to Operations and Maintenance
To adjust labor chargeable to operation and maintenance expense
based upon pay rates at April 1 2005 and proposed employee
head count . Use test year derived 0 & M percentage
Details
Administrative,Engineering, Accounting,lnside Customer Service
Production Department Employees
Transmission & Distribution Employees
Outside Customer Service Employees
Total Regular Employees
10.
11.
12.
13.
14.
Temporary Employees
Stand By Pay
Management Incentive Pay
Non-Union Incentive Pay
Union Incentive Pay
Union Lump Sum Payments
ABCD Awards
15.Pro Forma Payroll ~ 2005 Rates
16.Test Year Derived O&M Percentage
17.Pro Forma Expense
18.Test Year Expense
19.Adjustment
34 $
$ 52 837
28,023
775
287
14,400
300
000
Exhibit No.
Healy
Schedule 1
Page 1 of
598 773
987 251
296,471
408 911
247 622
539,028
74.6446%
388,139
155,584
232 555
Amount
232 555
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Description
Normalize Company 401 (k) Matching Percentage
To normalize Company contribution to 401 (k) savings plan
based upon historical participation rates and proposed headcount.
Details
Pro Forma Company Match
Test Year Expense
Adjustment
91 ,477
90,156
321
Exhibit No.
Healy
Schedule 1
Page 2 of 34
Amount
321
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Description
Adjustment of Employee Health Care Expense, Long Term Disability
and Group Term Life Insurance
To adjust health care, L TD and GTL expense to current costs level
and proposed headcount.
Details
Gross HMO Blue Expense
Gross United Health Care Choice Plus Plans
Gross Dental & Vision Coverage
Group Term Life Insurance Coverage
Lond Term Disability Coverage
Employee Incentive Opt Out Payment
Total Coverage Cost
10.Less: Employee Contributions
11.Pro Forma Health Care, L TD and GTL Expense
12.Test Year Expense
13.Adjustment
553,941
175,229
76,905
100
21,700
4,400
849,275
177 714
671 561
523 193
148,368
Exhibit No.
Healy
Schedule 1
Page 3 of 34
Amount
148,368
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjustment of Pension Expense
To adjust Employee Pension Expense to the curren1
level per latest actuarial data in accord with FAS 87
Details
Idaho Bargaining Unit 303,084
Idaho Non-Bargaining Unit 333,962
Total Pro Forma Expense 637,046
Test Year Expense 624 767
Adjustment 12,279
Exhibit No.
Healy
Schedule 1
Page 4 of 34
Amount
279
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjustment of FAS 106 Post Retirement Cost
To adjust Post Retirement Cost to the current level in
per latest actuarial data in accord with FAS 106
Details
Idaho Bargaining Unit 118 354
Idaho Non-Bargaining Unit 258,4 70
AnnuallTO Amortization Expense 078
PEPOB Amortization 40,600
Total Pro Forma Expense 469,502
Test Year Expense 614 847
Adjustment (145,345t
Exhibit No.
Healy
Schedule 1
Page 5 of 34
Amount
(145,345)
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjust Payroll Overheads Charged to Construction and
other non Operations & Maintenance Accounts
To normalize payroll overhead percentage charged to non-O&M
labor based on pro forma labor and benefits
Details
Pro forma Payroll at April 1 ,2005 Rates Sch 1
, p.
539 028
% Chargeable to Other than O&M 25.3554%
Payroll Other Than O&M 150,889
Overhead Rate Line 21 79.31%
Overheads Credit (912 751)
Test Year Expense - Acct 922-000 (859 795)
Adjustment (52.956\
Payroll Related Expenses
10.FICA Taxes Sch 3,341 ,345
11.Federal Unemployment Taxes Sch 3,p.4 5,496
12.State Unemployment Taxes Sch 3,5,430
13.Group Health, Life & L Sch 1.671 561
14.Workers Comp Sch 1.164 900
15.Pension & PEBOP Sch 1.p.4, 5 106,548
16.Tuition Aid 2005 OP 700
17.Thrift Plan Expenses Sch 1.91,477
18.Payroll Related Expenses 395.457
19.Payroll Overheads %63.03%
20.Additive for Non-Work Days 16 28%
21.Overhead Rate to be Applied to non O&M Payroll 79.31%
Note: Payroll OH % = Total Benefits! ( Gross Payroll-(Gross Payroll*Non Work
Day Additive
63.03%
Exhibit No.
Healy
Schedule 1
Page 6 of 34
Amount
(52,956)
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjustment for Amortization of Deferred Early Retirement Program
To reflect an adjustment to the test year level of amortzation
of deferred early retirement cost previously approved by the IPUC
in Case UWI-00-
Details
Deferred Pension Cost attributable to ERP 721 330
Deferred PEBOP Cost attributable to ERP 529,287
Remaining Balance from Prior Case 38,052
Total Deferred ERP Cost 288,669
Amortization Period 60 Months
Pro Forma Expense 257,734
Test Year Expense 152,208
10.Adjustment 105,526
Exhibit No.
Healy
Schedule 1
Page 7 of 34
Amount
105,526
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjustment for Amortization of Deferred Enhanced Severance Package
Expense
Adjustment for amortization of deferred cost associated with the
Enhanced Severance Package Program
Details
Deferred ESP Cost 2002
Deferred ESP Cost 2003
Total Deferred ESP Cost
Amortization Period
Pro Forma Expense
Test Year Expense
Adjustment
176,699
054
248,753
60 Months
751
49,751
Exhibit No.
Healy
Schedule 1
Page 8 of 34
Amount
49,751
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Adjustment of Purchased Water Cost
Adjust purchased water expense for rented and leased
natural flow rights,shares in canal companys and
contracts/leases for storage water
Details
Natural Flow associated expenses
Shares in Canal Companys, maintenance
Contracts & Leases for storage water
Other Miscellaneous
Pro Forma Purchased Water
Test Year Expense
Adjustment
744
980
147 592
000
195,316
107 788
528
Exhibit No.
Healy
Schedule 1
Page 9 of 34
Amount
87,528
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 10
line No.
Adjustment of Deferred Tank Painting Expense
To adjust the test year level of amortization expense for
deferred tank painting due to additional deferred paintings
Details
Deferred Gowen Tank Painting 39,808
Deferred Aeronica Well Tank Painting 100
Total Deferred Expense 60,908
Amortization Period 10 Years
New Annual Amortization Expense 091
Continuing Amortizations from Prior Case 096
Pro Forma Purchased Water 187
10.Test Year Expense 096
11.Adjustment 091
Amount
091
Exhibit No.
Healy
Schedule 1
Page 10 of 34
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Description
Adjustment of Purchased Power Expense
To adjust purchased power expense based on test year usage priced
at Idaho Power rates effective July 28 and December 1 , 2004; also
reflect for CWTP and RWPS
Details
Schedule 7 with and without franchise fee
Schedule 9 with and without franchise fee
Marden WTP repriced from 9P to 19
CWTP and RWPS projected consuptive power use
CWTP Redundant Power and Stand By Charge
Pro Forma Power Expense
10.Test Year Expense
11.Adjustment
17,820
279,503
175,081
236,400
48,000
756,803
242 538
514,265
Exhibit No.
Healy
Schedule 1
Page 11 of 34
Amount
514 265
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 12
Description
Reflect Amortization of Deferred Power Expense
To reflect the amortization of deferred power expense as
established by IPUC Order No 28505 in Case UWI-00-
Details
Projected Balance in Deferred Power as of May 31 2005
Amortization Period
Pro Forma Annual Amortization Expense
Test Year Expense
Adjustment
550 000
3 Years
516,667
516,667
Exhibit No.
Healy
Schedule 1
Page 12 of 34
Amount
516 667
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 13
Description
Adjust Chemical Expense
To normalize chemical expense using test year usage at current
prices; adjust for CWTP chemical usage; normalize phosphate
Details
Normalize test year expense at current prices
Normalize phosphate usage
CWTP chemical usage
Pro Forma Annual Expense
Test Year Expense
Adjustment
242,029
15,000
57,145
314,174
235,950
78,224
Exhibit No.
Healy
Schedule 1
Page 13 of 34
Amount
78,224
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 14
Description
Water Quality Testing Expense
To adjust test year level of outside laboratory expense to comply
with current testing cycle
Details
3a.
3b.
3c.
3d.
3e.
3f.
3g.
3h.
3i.
3j.
3k.
31.
Wells planned to adjust operations:
Inorganic Cehicals
Volitile Organic Chemicals
Synthetic Organic Chemicals
Nitrates
Nitrites
Fe/Mn
Arsenic
Radionuclides
Disinfection By-Products
Coliform
T2ESWTR
miscellaneous test
300
643
29,931
300
100
000
300
000
076
13,860
000
500
Total Pro Forma Outside Lab Testing
Test Year Expense
Adjustment
010
78,348
662
Exhibit No.
Healy
Schedule 1
Page 14 of 34
Amount
662
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 15
Line No.Description
Adjust CWTP Related Other Operating Expenses
Adjust test year expense for additional minor operating expense
associated with CWTP operations
Details
Communications infrastructure: CWTP T-1; MWTP T-1 upgrade,030
PRV communications upgrades to improve system flexibility
Water quality testing, natuarl gas, bldg. elec light, janitorial 25,180
Pro Forma Annual Expense 210
Test Year Expense
Adjustment 210
Exhibit No.
Healy
Schedule 1
Page 15 of 34
Amount
210
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 16
Description
Adjust Test Year Power & Chemicals for CWTP Impact
on Other Facilities
To adjusttest year level of power and chemical expense for nine
well facilities that will modify operations with CWTP operations
Details
3a.
3b.
3c.
3d.
3e.
3f.
3g.
3h.
3i.
Wells planned to adjust operations:
Raptor
Ten Mile
Pioneer
Pleasant Valley
Market
T erteling
JR Flat
Centennial
Bergeson
Total Power & Chemical Pro Forma Expense Reductions
Test Year Expense
Adjustment
139,580
(139,580)
Exhibit No.
Healy
Schedule 1
Page 16 of 34
Amount
(139,580)
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 17
Description
Adjust Transportation Expense
To adjust transportation expense including lease, fuel maintenance,
labor and overheads insurance & lease disposal proceeds
at current projections and known & measurable changes
Details
Lease Cost
Fuel
Maintenance materials, outside service
Mechanic payroll and benefits
Insurance
Lease disposal proceeds
Pro Forma Annual Expense
10.Test Year O&M ratio 68.89%
11.Test Year Expense
12.Adjustment
299,719
130,200
000
879
56,400
(31,442)
589,756
406,265
362 613
43,652
Exhibit No.
Healy
Schedule 1
Page 17 of 34
Amount
43,652
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 18
Description
Adjust Customer Postage Expense
To adjust customer postage expense to May 31 2005
customer level and current postal rates
Details
Annual bills based on May 31 2005 customer count 461,442
Average test year postage cost per bill 3059
Pro Forma bill postage expense 141 136
Local postage machine for locally mailed customer 205
notices, correspondence, etc
Pro Forma Annual Expense 178,341
Test Year Expense 170 280
Adjustment 061
Exhibit No.
Healy
Schedule 1
Page 18 of 34
Amount
061
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 19
Description
Adjust Customer Information System (billing) Expense
To adjust customer billing expense to May 31 2005
customer level
Details
475 995
7200
342 716
635
6000
181
000
Annual bills produced
Cost per bill
Pro Forma customer billing expense
Annual past due notices produced
Cost per notice
Pro Forma past due notice expense
Misc programming charges based on test year level
10.Pro Forma Annual Expense 398,897
11.Test Year Expense 384,481
12.Adjustment 416
Exhibit No.
Healy
Schedule 1
Page 19 of 34
Amount
416
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 20
Description
Adjust Customer Outside Collection Expense
To adjust expense of collecting and processing customer payments:
paid at local office, through lockbox and ACH
Details
Annual bills produced
Lockbox transactions at test year level of 72.73%
Lockbox transactions
Price per unit based on test year
Pro Forma lockbox expense
10.
ACH transactions
Price per unit based on test year
Pro Forma ACH expense
11.US Bank local processing charges
12.Federal Express Charges
13.Normalizing adjustment for lower lockbox price per unit
14.Pro Forma Annual Expense
15.Test Year Expense
16.Adjustment
475,995
72.73%
346,191
2344
81,147
18,658
3472
6,478
20,364
1,476
(30,000)
79,465
99,590
(20,125)
Exhibit No.
Healy
Schedule 1
Page 20 of 34
Amount
(20,125)
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjust Customer Records and Collection Expense and
Miscellaneous Customer Accounting Expenses
Adjust test year expense level of accounts 903-050 & 905-000
Details
903-050: test year level 524
Normalize contract temporary employee and minor adjustments (14 570)
903-050: pro forma level 954
905-000: test year level 485
Normalize for annual customer notice bill stutter & misc 691
905-000: pro forma level 176
Pro Forma Annual Expense 130
10.Test Year Expense 18,009
11.Adjustment (10,879)
Exhibit No.
Healy
Schedule 1
Page 21 of 34
Amount
(10,879)
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 22
Description
Adjust Uncollectible Accounts Expense
To normalize uncollectible accounts expense based on a
four year average
Details
Year Uncollectibles Revenue
Jul-162 706 000,222
Jul-124 359 884 881
Jul-105 384 30,406,924
Jul-106 277 694 018
Sub Total 498,726 $ 119,986,045 0.41565%
Pro Forma Revenue at Existing Rates
Pro Forma Annual Expense
Test Year Expense
Adjustment
527 396
131 045
162,706
(31,661)
Exhibit No.
Healy
Schedule 1
Page 22 of 34
Amount
(31,661 )
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 23
Description
Adjust IPUG Annual Assessment
To adjust test year level of IPUG annual assessment based
on latest assessment rate and pro forma adjusted revenue
Details
Total revenue subject to adjustment
IPUG assessment rate
Pro Forma IPUC Assessment
Test Year Expense
Adjustment
31,527 396
240500%
75,823
72,347
476
Exhibit No.
Healy
Schedule 1
Page 23 of 34
Amount
3,476
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 24
Description
Adjust Rate Case Expense Amortization
To amortize over three years the project level of deferred
rate case expense
Details
Estimated deferred rate case expense
Amortization Period
Pro Forma Rate Case Expense Amortzation
Test Year Expense
Adjustment
245,000
Three Years
81,667
667
Exhibit No.
Healy
Schedule 1
Page 24 of 34
Amount
667
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 25
Description
Adjust Employee Relocation Expense Amortization
To amortize over five years deferred employee
relocation expense
Details
Unamortized balance of deferred relocation at
31-May-
Additional relocation expense incurred
Total Deferred Employee Relocation Expense
Amortization Period
Pro Forma Relocation Expense Amortzation
Test Year Expense
Adjustment
732.
130,093
135 825
Five Years
165
25,688
477
Exhibit No.
Healy
Schedule 1
Page 25 of 34
Amount
1,477
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 27
Description
Elimination of Dues, Charitable Contributions, Memberships, etc
To eliminate from the test year certain expenses that do not qualify
for rate making treatment under past IPUC Orders
Details
Charitable contributions
NAWC Dues- Lobbying portion
Idaho Association of Commerce & Industry Dues- Lobbying portion
Country Club Dues
Adjustment
(5,510)
(3,600)
(780)
115)
(14,005)
Exhibit No.
Healy
Schedule 1
Page 27 of 34
Amount
(14,005)
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 28
Description
Adjust Corporate and Local IT Maintenance & Support
To adjust test year expense for services related to upkeep and support
of communication infrastructure, networks, desktop software support, hydraulic
model support, Intellution & Oracle support, SCADA support, etc.
Details
108,340
800
Pro Forma Level of Corporate IT support, maintenance
Pro Forma Level of Local IT support, maintenance
156,140Pro Forma Annual Expense
105,094Test Year Expense
046Adjustment
Exhibit No.
Healy
Schedule 1
Page 28 of 34
Amount
51,046
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 29
Description
Adjust Test Year Miscode
To normalize Company books and records for an accounting
entry that occurred during the test year and will not recur
Details
Eliminate charge to account 930-250 that was expensed
in the test year and will not recur
Adjustment
995)
995)
Exhibit No.
Healy
Schedule 1
Page 29 of 34
Amount
995)
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 30
Description
Expenses Related to Customer Growth
To normalize operating expenses related to customers
added to the system during the test year and during
the pro forma period July 31 , 2004 to May 31 2005
Details
Purchased Power 242 538
235 950
362 613
789,765
388 083
018,949
Chemicals
Transportation Cost
General Insurance
T&O Excluding Payroll
Total Variable Cost
10.
11.
018 949
000,222 =
Total Variable Cost
Test Year Revenue
Variable Cost Percentage
12.Customer Growth Revenue per Witness Gradilone 749 828
13.Operating Ratio Adjustment 73,022
Exhibit No.
Healy
Schedule 1
Page 30 of 34
Amount
022
74%
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 31
Description
Expenses Related to Weather Normalization
To normalize variable cost power and chemicals due to the negative
weather normalization adjustment made by Witness Gradilone
Details
Purchased Power
Chemicals
Total Variable Cost related to weather
Total Variable Cost
Test Year Revenue
Revenue adjustment due to weather normalization
Variable Cost %
10.Operating Ratio Adjustment
242 538
235,950
1.478.488
1,478,488
000 222 77%
(184 354)
77%
18.792\
Exhibit No.
Healy
Schedule 1
Page 31 of 34
Amount
792)
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 32
Description
Adjust Outside Services Legal
To normalize outside legal expense to recognize the cessation
of an amortization allowance that terminated in the test year
Details
Normalized Pro Forma Annual Expense
Test Year Expense
Adjustment
54,000
82,851
(28,851 )
Exhibit No.
Healy
Schedule 1
Page 32 of 34
Amount
(28,851 )
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 33
Description
Adjust Pro Forma Expense for Amortization of Deferred Terra
Grande Related Expenses
To adjust outside legal expense to recognize the amortization
of deferred legal expense incurred by Company in pursuit
of Terra Grande solution
Details
Total Expenses Incurred by Company
Amortization Period
Normalized Pro Forma Annual Expense
Test Year Expense
Adjustment
707
Three Years
569
569
Exhibit No.
Healy
Schedule 1
Page 33 of 34
Amount
569
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No. 34
Description
Adjust Operating Expense to Reflect Sale of Carriage Hill System
To normalize operating expense (power) due to the sale of the
Carriage Hill System
Details
Test year power cost incurred by Company
Normalized Pro Forma Annual Expense
Adjustment
986
Exhibit No.
Healy
Schedule 1
Page 34 of 34
Amount
(986)
Line
No.
UNITED WATER IDAHO
Details of Adjustment to
Depreciation Expense
At Present Rates
Adjustment No. 37
Description
Adjust Depreciation Expense
To adjust the test year level of depreciation expese to the proforma
level based on plant in service, CIAC and advances
Details
Pro Forma Depreciation Expense per
page 2 of 4
Test Year Expense
Adjustment
386,509
738,848
647.661
Amount
647.661
Exhibit No.
J. Healy
Schedule 2
Page 1 of 4
UNITED WATER IDAHO
Pro Forma Annual Depreciation Provision
Test Year Ended July 31 , 2004 with Capital Additions and Retirements through May 31, 2005
Adjustment No. 37 Detail
Pro Forma Pro Forma
Plant Utility Contributions Pro Forma Net
Line Account Plant In Aid Advances Depreciable Depreciation Annual
No.Account Descri tion No.05/31/2005 05/31/2005 05/31/2005 Plant Rate reciation
NON DEPRECIABLE PLANT:
Organization 301-107,048 (6,986) $100 062 0% $
land & land Rights, Water Rights - Source of Supply 303-369,037 (325,405) $(294 807) $748,825 0% $
land & land Rights - Water Treatment 303-889,034 889 034 0% $
land & land Rights - Trans. & Distrib.303-411 626 (42 978) $368,648 0% $
land & land Rights - General Plant 303-213,383 213,383 0% $
TOTAL NON DEPRECIABLE PLANT 990,128 (325,405) $(344 771) $319,952
DEPRECIABLE PLANT:
Structures and Improvements - Source of Supply 304-960,489 (263,428) $(80,686) $616 375 00% $328
10.Structures and Improvements - Water Treatment 304-13,464 912 13,464,912 00% $269 298
11.Structures and Improvements - Trans. & Distrib.304-963 40,963 00% $819
12.Structures and Improvements - General Plant 304-275,346 275 346 50% $884
13.Collecting & Impounding Reservoirs - Source of Supply 305-83,217 (21 950) $61,267 00% $225
14.lake, River & Other Intakes 306-272 275 (68 216) $204 059 00% $081
15.Wells & Springs 307-294 633 (1,397 310) $(425,949) $7,471 374 86% $213,681
16.Infiltration Galleries & Tunnels 308-652 34,652 00% $693
17.Supply Mains 309-213 667 391) $(364,295) $839,981 00% $36,800
18.Power Generation Equipment 310-474,533 474,533 00% $23,727
19.Power Electric Pumping Equipment - Source of Supply 311-792,060 814 218) $(498,989) $9,478,853 00% $473,943
20.Power Diesel Pumping Equipment - Source of Supply 311-00% $
21.Power Pumping Equipment - Water Treatment 311-543,625 543,625 00% $277 181
22.Power Pumping Equipment - Trans. & Distrib.311-40 955,968 (129,574) $826 394 00% $320
23.Water Treatment Equipment 320-315,119 (36,860) $(3,384) $274,875 00% $113 744
24.Water Treatment Equipment - Membranes 320-500 000 500 000 14.00% $70,000
25.Distribution Reservoirs & Standpipes 330-40 075,495 163,794) $(854 814) $056,887 00% $141 138
26.Trans. & Distrib. Mains & Accessories - Intangible 331-145 145 00% $
27.Trans. & Distrib. Mains & Accessories SOS 331-144 144 00% $
28.Trans. & Distrib. Mains & Accessories 331-40 103,316,397 (40 115 756) $021 136) $60,179 505 00% $203,590
29.Services 333-40 339,274 (6,253,083) $(563,650) $522,541 50% $763,064
30.Meters and Meter Installations 334-555,621 (191 517) $11,364 104 50% $284 103
31.Hydrants 335-40 067 642 (563,006) $(6,986) $497,650 50% $12,441
32.Backflow Prevention Devices 336-40 00% $
33.Other Plant & Misc. Equipment - Intangible 339-00% $
34.Other Plant & Misc. Equipment - Source of Supply 339-794 45,794 00% $916
35.Other Plant & Misc. Equipment - Water Treatment 339-43,525 43,525 00% $871
36.Other Plant & Misc. Equipment - Trans. & Distrib.339-40 88,441 88,441 00% $769
37.Other Plant & Misc. Equipment - General Plant 339-798 15,798 00% $316
38.Office Furniture and Equipment 340-697,445 131) $696,314 67% $46,444
39.AM FM System - Mapping 340-552 910 552 910 10.00% $55,291
40.Computer Hardware & Software 340-792,778 792 778 20.00% $358,556
41.IFMS WAN PeopleSoft 340-067,484 067,484 10.00% $406,748
42.Customer Information System 340-795 069 795 069 10.00% $179,507
43.Transportation Equipment 341-136,111 136,111 11.49% $639
44.Stores Equipment 342-24,448 24,448 67% $631
45.Tools, Shop and Garage Equipment 343-463,945 463,945 67% $30,945
46.Confined Space Monitor, Generator, Trench Shield 343-62,533 533 14.50% $067
47.laboratory Equipment 344-116,643 (16,729)99,914 67% $664
48.Power Operated Equipment 345-817 58,817 00% $
49.Power Operated Equipment 345-69,272 69,272 14.50% $044
50.Communications Equipment 346-298,982 (71 123) $227,859 67% $898
51.Miscellaneous Equipment 347-107 621 107 621 67% $178
52.Other Tangible Property 348-00% $
53.Master Plan 348-635 998 635 998 10.00% $63,600
54.Rounding
55. TOTAL DEPRECIABLE PLANT 250,649,791 51,916,389)020,586)192,712 816 402 149
56.TOTAL UTILITY PLANT IN SERVICE 258 639 919 241 16.00.
57.Less: Depreciation Included on Transportation Schedule (15,639)
58.Pro Forma Depreciation Expense 386,509
Exhibit No.
J. Healy
Schedule 2
Page 2 of 4
Line
No.
UNITED WATER IDAHO
Details of Adjustment to
Depreciation Expense
At Present Rates
Adjustment No.
Description
Adjust Amortization of Plant Held for Future Use
To adjust the test year level of PHFU amortization to the proforma
level based on the transfer of expenditures related to the CWTP
raw water pump station to plant in service
Details
Pro Forma Plant Held for Future Use Amortization
Test Year Expense
Adjustment
113
(51.113\
Amou nt
(51.13\
Exhibit No.
J. Healy
Schedule 2
Page 3 of 4
UNITED WATER IDAHO
Details of Adjustment to
Amortization of Utility Plant Acquisition Adjustment
At Present Rates
Adjustment No. 39
Line
No.DescriDtion
Amortization of Utility Plant Acquisition Adjustment
To adjust pro forma UPAA amortization to normalize a test year adjustment
Accumulated Gross
Original Amortization Balance Annual
UPAA Through July 31 UPAA at July Amort Amortization
Balance 2004 31, 2004 Period Expense
Raintree Mutual Water (227 594)22,353 (205 241)40 Years (5.690)
South County Allowed 009 011 (140.844)868,167 40 Years 25,225
Barber Water Company 46,966 (5,382)41,584 40 Years 174
Warm Springs Mesa 302 (24 660)642 20 Years 115
Redwood Creek (110,249)51,450 (58,799)20 Years 512)
Island Woods (179 675)099 (96,576)20 Years (8,984)
Total 600,761 (13,984) $586,777 328
12.Total Pro Forma UPAA Amortization Expense
13.Test Year Expense
14.Adjustment
Amount
328
397
931
Exhibit No.
J. Healy
Schedule 2
Page 4 of 4
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Dean J. Miller
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: 208.343.7500
Fax: 208.336.6912
oe~mcdevitt-miller .com
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE STATE OF IDAHO
Case No. UWI-O4-
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT 4 TO THE
DIRECT TESTIMONY OF JEREMIAH J. HEALY
UNITED WATER IDAHO
Computation of State and Federal Income Taxes
At Present and Proposed Rates
Line
No.
OPERATING INCOME BEFORE INCOME TAXES
LESS: TAX DEDUCTIONS
Interest Expense (A)
Excess Tax Over Book Depreciation (B)
TOTAL TAX DEDUCTIONS
Taxable Income-State
State Income Tax at 8%
Federal Taxable Income (L.1-L.7)
Federal Income Tax at 35%
10.Less: Amortization of ITC
11.NET FEDERAL INCOME TAX EXPENSE
12.(A) CALCULATION OF INTEREST EXPENSE DEDUCTION:
13.Pro Forma Rate Base
14.Debt Percentage of Capitalization
15.Debt Portion of Rate Base
16.Debt Rate
17.INTEREST EXPENSE
18.(B) EXCESS TAX OVER BOOK DEPRECIATION:
19.Pro Forma Tax Depreciation
20.Pro Forma Book Depreciation
21.EXCESS TAX OVER BOOK DEPRECIATION (B)
EXISTING
RATES
(1 )
$ 9 811 785
$ 5,475,409
$ 7,261,492
$ 12.736.901
$ (2 925,116)
(234 009)
$ 4.570.385
$ 1,599,635
(47 160)
$ 1.552.475
PROPOSED
RATES
(2)
$ 16 535 538
5,475,409
261,492
$ 12.736.901
798,637
303,891
$ 10.756.238
764 683
160
717.523
$ 140 062,546
55.060%
77.118.438
10%
5.475.409
$ 13,648,001
386,509
261.492
Exhibit No.
J. Healy
Schedule 4
Page 1 of 1
UNITED WATER IDAHO
Balance Sheet Per Books
July 31, 2004
Line
No.
ASSETS
Utility Plant
Water Plant in Service
Retirement Work in Progress
Less: Accumulated Depreciation and Amortization
Construction Work in Progress
Plant Held for Future Use
Total Utility Plant
$ 227,483,399
296
(55,273 835)
506,811
555,658
$ 188,280,329
586,777
250
53,329
54,579
(352 564)
661 909
218,121
185,238
(25 800)
(232 835)
266,212
111 610)
608,671
Utility Plant Acquisition Adjustment
10.
11.
12.
13.
Other Property and Investments
Investment in Associated Companies
Other Investments
Non-Utility Property
Total Other Property and Investments
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
Current and Accrued Assets
Cash
Net Accounts Receivable Customers
Unbilled Utility Revenue
Other Accounts Receivable
Reserve for Uncollectibles
Intercompany Accounts Receivable
Materials & Supplies
Prepaid Expenses
Total Current and Accrued Assets
24.Deferred Debits
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
Preliminary Survey and Investigation Expenses
Deferred Rate Case Expenses
Deferred Power Expense
Deferred Legal Expenses
Deferred Relocation Expenses
Deferred Rents
Deferred Tank Painting
Deferred Merchandising and Jobbing Cost
Deferred ERP & ESP
Deferred Post Retirement Benefits
Deferred Regulatory Assets
Clearing Accounts
Total Deferred Debits
300
169
363,240
15,269
157 215
19,458
742
148,003
664,262
497 631
(3,126,432)
118,924
952,781
38.$ 195.483.137Total Assets
Exhibit No.
J. Healy
Page 1 of 2
UNITED WATER IDAHO
Balance Sheet Per Books
July 31, 2004
Line
No.
LIABILITIES AND STOCKHOLDER'S EQUITI
Stockholders Equity
Preferred Shares-at stated par value $100 per share
Authorized 25,000 shares, outstanding 6 965
Common Shares-at stated par value $500 per share
Authorized 50,000 shares, outstanding ---------
Paid in Capital
Retained Earnings
Total Stockholders Equity
696,500
261,750
104 330
53,395 684
$ 122,458,264
(134 859)
799 000
110
912,600
(236,208)
116,574
311 676
310 016
113,116
192,025
10.
11.
12.
13.
14.
15.
16.
17.
18.
Current and Accrued Liabilities
Accounts Payable
Notes Payable to Associated Companies
Customer Deposits
Accrued Real Estate Taxes
Accrued Income Taxes
Other Accrued Taxes
Dividends Declared
Accrued Payroll
Accrued Power
Other Current Liabilities
Total Current and Accrued Liabilities
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
Deferred Credits and Other Liabilities
Deferred Income Taxes and ITC
Advances for Construction
Contributions in Aid of Construction
Pensions & Benefits
Deferred Advances and CIAC Gross Up
Deferred Regulatory Liabilities
Deferred Post Retirement BenefitsOther
Total Deferred Credits and Other Liabilities
$ 5,533,525
072 337
670,359
272,164
333 656
996,838
660,031
293 938
$ 66,832,848
29.Total Liabilities and Stockholder s Equity $ 195.483.137
Exhibit No.
J. Healy
Page 2 of 2
Dean J. Miller
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: 208.343.7500
Fax: 208.336.6912
ioe~mcdevitt -miller .com
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE STATE OF IDAHO
Case No. UWI-O4-
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHffiIT 5 TO THE
DIRECT TESTIMONY OF JEREMIAH 1. HEALY
UNITED WATER IDAHO
Statement of Operating Income
For the Year Ended July 31, 2004
Line
No.
Operating Revenues 31.000.222
Operating Expenses and Taxes
Operation and Maintenance Expenses 11,470,319
Depreciation Expenses 738,848
Amortization of Other Utility Plant 51,113
Amortization of Utility Plant Acquisition Adjustment 397
Taxes Other than Income Taxes
Real and Personal Property 528,696
Payroll Taxes 321 994
10.Income Taxes
11.State 446,418
12.Federal 005,942
13.Total Operating Expenses and Taxes 570,727
14.Utility Operating Income 429.495
Exhibit No.
J. Healy