HomeMy WebLinkAbout20050406Harms exhibits.pdfUNITED WATER IDAHO
UWI-04-
Calculation of Revenue Requirement
Test Year Ended July 31 , 2004 with Pro Forma Adjustments
13-Month Average Rate Base $124 524,407
Required Rate of Return 100%
Required Net Operating Income $ 10 086 477
Adjusted Net Operating Income realized 747 299
Net operating income Deficiency 339 178
Net to Gross Multiplier **683
Gross Revenue Increase 570 837
Incremental Income Tax Net to Gross Multiplier Calculation
Net Operating Income Requirement
Less PUC Assessment Rate
Less Uncollectible Accounts Exp.
State Taxable Income Residual
State Tax Rate
Effective Net State Tax Rate (L 11 * L 12)
100.00%
24%
0.40%
99.36%
00%
95%
Federal Taxable Income Residual (L 11 - L 13)
Incremental Federal Income Tax Rate
Effective Net Federal Tax Rate (L 14 * L 15)
91.41%
35.00%
31.99%
Composite- Uncollectibles, Fees & Taxes (add L 9 13 & 16)
Composite Residual (L8 - L 17)
Net to Gross Multiplier (L8 / L 18)
40.58%
59.42%
683
Exhibit No. 110
Case No. UWI-04-
P. Hanns, Staff
4/06/05
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Line
No.
UNITED WATER IDAHO
UWI-O4-
Staff Depreciation Expense Adjustment on 13-Month Average
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
Pro Forma Depreciation Expense per Staff
Pro Forma Depreciation Expense per Company
Test Year Expense
Adj ustment
J. Healy
Exhibit No.
Schedule 2
Page 1 of 4
UWI Proposed
Amount
$ 1.647.661
386 509
738,848
$ 1.647.661
Staff Proposed
Amount
$ (490.539)
895,970
386,509
$ (490.539)
Exhibit No. 116
Case No. UWI- W -04-
P. Hanns, Staff
4/06/05 Page 1 of 2
UNITED WATER IDAHO
UWI-04-
Staff Depreciation Expense Calculation for 13-Month Average Rate Base
Pro Forma Pro Forma Net
Line Account Utility Contributions Pro Forma Depreciable Depreciation Annual
No.Account Descri tion No.Plant In Aid Advances Plant Rate reciation
NON-DEPRECIABLE PLANT:
Organization 301-111 642 961)858) $823 0% $
land & land Rights, Water Rights - Source of Supply 303-021 409 (320 231)(365 362) $335 815 0% $
land & land Rights - Water Treatment 303-893 548 893 548 0% $
land & land Rights - Trans. & Distrib.303-395 698 (47 856)347 842 0% $
land & land Rights - General Plant 303-205 126 205 126 0% $
TOTAL NON-DEPRECIABLE PLANT 627 423 (329 192) $(420 076) $878 155
DEPRECIABLE PLANT:
Structures and Improvements - Source of Supply 304-552 893 (259 240)(119 290) $174 364 00% $487
10.Structures and Improvements - Water Treatment 304-954 601 954 601 00% $259 092
11.Structures and Improvements - Trans. & Distrib.304-599 599 00% $692
12.Structures and Improvements - General Plant 304-076 483 076,483 50% $912
13.Collecting & Impounding Reservoirs - Source of Supply 305-997 (21 601)396 00% $168
14.lake, River & Other Intakes 306-223 044 (67 131)155 913 00% $118
15.Wells & Springs 307 -854 317 375 093)(559 652)919 572 86% $197 900
16.Infiltration Galleries & Tunnels 308-311 311 00% $666
17.Supply Mains 309-192 625 242)(370 391)812 992 00% $260
18.Power Generation Equipment 310-372 701 372 701 00% $635
19.Power Electric Pumping Equipment - Source of Supply 311-296 996 785 372)(583 781)927 843 00% $446 392
20.Power Diesel Pumping Equipment - Source of Supply 311-00% $
21.Power Pumping Equipment - Water Treatment 311-331 866 331 866 00% $266 593
22.Power Pumping Equipment - Trans. & Distrib.311-925 127 (127 192)797 935 00% $897
23.Water Treatment Equipment 320-981 936 (36 274)322)942 340 00% $047 117
24.Water Treatment Equipment - Membranes 320-500 000 500 000 14.00% $000
25.Distribution Reservoirs & Standpipes 330-294 072 145 290)(951 129)197 653 00% $143 953
26.Trans. & Distrib. Mains & Accessories - Intangible 331-139 139 00% $
27.Trans. & Distrib. Mains & Accessories SOS 331-138 138 00% $
28.Trans. & Distrib. Mains & Accessories 331-473 556 $ (39 594 086)071 840)807 630 00% $116 153
29.Services 333-436 665 179 733)(587 541)669 391 50% $716 735
30.Meters and Meter Installations 334-125 083 (188,472)936 612 50% $273,415
31.Hydrants 335-035 848 (563 818)858)465 173 50% $629
32.Backflow Prevention Devices 336-00% $
33.Other Plant & Misc. Equipment - Intangible 339-00% $
34.Other Plant & Misc. Equipment - Source of Supply 339-304 304 00% $726
35.Other Plant & Misc. Equipment - Water Treatment 339-841 841 00% $837
36.Other Plant & Misc. Equipment - Trans. & Distrib.339-019 019 00% $700
37.Other Plant & Misc. Equipment - General Plant 339-187 187 00% $304
38.Office Furniture and Equipment 340-658 035 113)656 922 67% $817
39.AM FM System - Mapping 340-532,463 532,463 10.00% $246
40.Computer Hardware & Software 340-741 192 741 192 20.00% $348 238
41.IFMS WAN PeopleSoft 340-2,759 047 759 047 10.00% $275 905
42.Customer Information System 340-725 609 725 609 10.00% $172 561
43.Transportation Equipment 341-129 057 129 057 11.49% $829
49.Stores Equipment 342-502 502 67% $568
50.Tools, Shop and Garage Equipment 343-437 206 437 206 67% $162
51.Confined Space Monitor, Generator, Trench Shield 343-113 113 14.50% $716
52.laboratory Equipment 344-112 130 (16 463)667 67% $381
53.Power Operated Equipment 345-541 541 00% $
54.Power Operated Equipment 345-891 891 14.50% $974
55.Communications Equipment 346-257 180 (75 374)181 806 67% $826
56.Miscellaneous Equipment 347 -103,457 103,457 67% $901
57.Other Tangible Property 348-00% $
58.Master Plan 348-282 882 282 882 10.00% $288
59.Related to Construction Work in Progress 894 N/A
60.Rounding N/A
61.TOTAL DEPRECIABLE PLANT 237 894 655 51 201 033 456 370 180 195 355 910 799
62.TOTAL UTILITY PLANT IN SERVICE 245.522.077 (51.530.225)(6.876.446)187.073.510
63.Less: Depreciation Included on Transportation Schedule (14 829)
64.Total 895 970
Exhibit No. 116
Case No. UWI- W -04-
P. Hanns, Staff
4/06/05 Page 2 of 2
CERTIFICATE OF SERVICE
HEREBY CERTIFY THAT I HAVE THIS 6Th DAY OF APRIL 2005
SERVED THE FOREGOING DIRECT TESTIMONY OF PATRICIA HARMS, IN
CASE NO. UWI- W -04-, BY MAILING A COpy THEREOF POSTAGE PREPAID
TO THE FOLLOWING:
MARK GENNARI
UNITED WATER
200 OLD HOOK RD
HARRINGTON PARK NJ 07640
DEAN J MILLER ESQ
McD EVITT & MILLER LLP
PO BOX 2564
BOISE ill 83701
DOUGLAS K STRICKLING
BOISE CITY ATTORNEY'S OFFICE
150 N CAPITOL BLVD.
PO BOX 500
BOISE ill 83701
CHUCK MICKELSON
CITY OF BOISE
150 N CAPITOL BLVD.
PO BOX 500
BOISE ill 83701
WILLIAM M. EDDIE
ADVOCATES FOR THE WEST
PO BOX 1612
BOISE ill 83701
BILL SEDIVY
ill AH 0 RIVERS UNITED
PO BOX 633
BOISE ID 83701
BRAD M. PURDY
ATTORNEY AT LAW
2019 N 17TH STREET
BOISE ID 83702
SHARON ULLMAN
9627 W. DESERT AVE
BOISE ill 83709
SCOTT L. CAMPBELL
101 S CAPITOL BLVD., 10TH FLOOR
PO BOX 829
BOISE ill 83701
Jo~~
SECRET AR
CERTIFICATE OF SERVICE