20060210Healy direct.pdf

, ,
Dean J. Miller (ISB #1968)
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ID 83702
Tel: [phone]
Fax: [phone]
i oe(ll),mcdevitt -miller .com
; f') ~~; 2 D
" '~~:,
:C,
;:
SS'
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-O6-
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
DIRECT TESTIMONY OF JEREMIAH J. HEALY
Please state your name and business address?
Jeremiah J. Healy, 8248 West Victory Road, Boise, Idaho 83709.
By whom are you employed and in what capacity?
I am employed by United Water Idaho Inc. ("United Water" or "the Company ) in
the capacity of Manager Finance and Rates.
How long have you been employed by United Water Idaho?
I have been employed by United Water Idaho or United Water Management and
Services Company since February 1980.
Briefly describe your responsibilities during your tenure.
As a Staff Accountant with the Central Region Office in Harrisburg, Pennsylvania
until April 1982, I performed general accounting, prepared federal and state tax
returns and public utility commission annual reports among other duties. In May
1982 I transferred to the Philadelphia area as Internal Auditor responsible for
conducting financial and special audits on regulated and non-regulated
subsidiaries of General Waterworks. From September 1985 until December 1989 I
was Accounting Supervisor for United Water Idaho in Boise. In this capacity, I
was responsible for accounting and planning functions. In January 1990 I became
Financial Coordinator for the Western Region of General Waterworks responsible
for accounting, budgeting and strategic planning for five water and/or wastewater
utilities. From August 1993 until October 1994 I was Director of Rates at United
Water Management and Services Company in King of Prussia, Pennsylvania. In
this capacity I prepared rate filings for various utility subsidiaries. In November
1994 I assumed my current position.
Healy, Di
United Water Idaho Inc.
What is your educational background?
I was granted a Bachelor of Science degree with a major in accounting from the
University of South Carolina in May 1977.
Before what regulatory commissions have you appeared and presented expert
testimony?
I have testified in vanous proceedings before the Idaho Public Utilities
Commission ("IPUC") and I have submitted written testimony before the
regulatory bodies in Illinois and Arkansas as well.
What is the test year United Water is utilizing in this proceeding?
The Company is using the twelve-month period ended April 30, 2006. The case is
being filed with a combination of six months actual financial information through
October 31 , 2005 and six months of forecast financial information through April
, 2006. Actual financial results will be substituted for forecast results as the
case proceeds on a quarterly basis. Normalizing and annualizing adjustments have
been made to the test period as appropriate. Also known and measurable
adjustments have been made to revenue and operating expense. The Company is
utilizing a thirteen-month average rate base in this proceeding consistent with
IPUC Order No. 29838 rendered in Case UWI-04-04.
In connection with the Company s present application for an increase in rates and
charges, what is the scope of your participation and testimony?
My participation and testimony covers both operating expense and rate base. I
have analyzed the Company s books and records and prepared the necessary
accounting exhibits to adjust operating expenses. I have also analyzed the
Healy, Di
United Water Idaho Inc.
elements of rate base on the Company s books and prepared schedules to
document each element.
Please generally describe the approach you have taken in preparing the exhibits
for operation expenses.
For operation and maintenance expenses, I have relied on information and data
produced within the Company, and my own investigation thereof, as the basis for
my adjustments.For depreciation, amortization of utility plant acquisition
adjustments, operating taxes and income taxes, supporting details are shown
which provide the basis for these adjustments. Additionally, I have carefully
reviewed Order No. 29838 from Case No. UWI-04-04 to ensure that all
adjustments required by that Order have been made and that all adjustments
proposed in this case are consistent with Order No. 29838 requirements. I am not
proposing any adjustments I consider to be new or controversial in nature.
Have you prepared from the Company s books and records a series of exhibits
depicting the Company s balance sheet and operating income statement for the
test year ended April 30, 2006?
I have prepared Exhibits Numbered 6 and 7 illustrating the Company s Balance
Sheet (Exhibit No.6) and Operating Income Statement Per Books (Exhibit No.
as of October 31 , 2005. As quarterly updates are made to replace forecast
financial results with actual financial results, the financial statement Exhibits will
be updated accordingly, ultimately to April 30, 2006.
Have you prepared an exhibit that indicates the pro forma operating income for
the Company at existing and proposed rates?
Healy, Di
United Water Idaho Inc.
Yes. I have prepared Exhibit No., which is titled "Statement of Operating
Income Per Books and Pro Forma under Present and Proposed Rates For The Year
Ended April 30, 2006". I have also prepared Exhibit No.4 Summary identifying
individual operating expense, depreciation and property tax and payroll tax
adjustments. Revenue adjustments are discussed by Witness Gradilone.
Column 1 of Exhibit No.3 identifies the schedule on Exhibit No.4 that
details the adjustments to the test year results indicated in aggregate fashion on
Exhibit No.3. Column 2 of Exhibit No.3 indicates the elements of operating
income: operations and maintenance expense, depreciation and amortization
expense, taxes other and income taxes. The amounts therein are per books, as
shown in Exhibit No.4. Column 3 of Exhibit No.3 shows a summary of test year
adjustments made to revenues and expenses. The adjustment to operating revenue
shown on line 1 will be explained by Witness Gradilone. The adjustments to
operation and maintenance expenses, summarized on line 3, are detailed in
Exhibit No.4 Summary, Schedule 1 and they will be explained in conjunction
therewith. The adjustments to depreciation expense, amortization of plant held
for future use and amortization of utility plant acquisition adjustments
summarized on lines 4, 5 and 6 are detailed in Exhibit No.4 Summary, Schedule
, pages 1 to 3, and will be explained in conjunction therewith. The adjustments
to operating taxes summarized on lines 8 and 9 are detailed in Exhibit No.
Summary, Schedule 3, pages 1 to 4, and will be explained in conjunction
therewith. Column 4 of Exhibit No.3 shows the adjusted operating income at
existing rates for the test period. Column 4 also indicates that based on the test
Healy, Di
United Water Idaho Inc.
year adjustments made, the Company will earn a 5.929% overall rate of return on
its rate base investment as of April 30, 2006 with known and measurable
adjustments taken into consideration. Column 5 of Exhibit No.3 indicates the
adjustments to operating revenue, operation and maintenance expenses, and
income taxes under the increased rates proposed by the Company herein. The
adjustment to operating revenues of $5 921 691 was computed using an 8.427%
rate of return on rate base. Column 6 of Exhibit No.3 illustrates the adjusted
operating income necessary to produce the requested rate of return, 8.427%. The
income taxes shown on lines 13 and 14 were computed as indicated on Exhibit
No., Schedule 4, and will be explained in conjunction therewith.
Returning to Column 3 of Exhibit No., please explain the adjustments to
operating expenses?
Operation and maintenance expenses have been increased by $459 092 (Exhibit 3
line 3). Depreciation and amortization expense have been increased by $127 301
(Exhibit 3 , line 7). Property taxes and payroll taxes have been increased $41 517
(Exhibit 3, line 10). Federal income taxes have decreased $1 336 482 and State
income taxes have been decreased by $294 998 (Exhibit No., lines 13 & 14).
The detailed support for the operation and maintenance expense
adjustments are shown on the four Schedules following the Exhibit 4 Summary.
Schedule 1 , pages 1 to 19, provides detail for adjustments made to operation and
maintenance expense. Schedule 2, pages 1 to 3, provides detail for adjustments to
depreciation and amortization expense. Schedule 3 , pages 1 to 4, provides detail
for adjustments to property and payroll taxes. Schedule 4, page 1 provides detail
Healy, Di
United Water Idaho Inc.
for adjustment of State and Federal income tax expense. Page 2 of Schedule 4
provides detail for the "production credit" to Federal Income Tax expense which
is incorporated into Page 1. Page 3 of Schedule 4 shows the methodology
employed to compute the "Net to Gross Multiplier" utilized in this case to gross
up the Net Operating Income deficiency
Did the Company attempt to streamline the instant case by reducing the number of
adjustments to operations and maintenance expense compared to Case UWI-
04-04 ?
Yes. As explained in the testimony of Witness Wyatt, a primary driver of this rate
case filing is the need to obtain recovery upon plant investments that are now
eligible for full recovery under a 13-month average rate base methodology. In
light of this, and because the Company s expenses and investments were
thoroughly reviewed in Case No. UWI-04-04 the Company has made a
conscious effort to concentrate solely on items that represent material adjustments
since the last case. In Case UWI-04-, thirty-four adjustments were made to
O&M expense. A great deal of time and effort was expended by both Company
and IPUC personnel to prepare and investigate each adjustment. Often, relatively
small adjustments were the subject of an inordinate amount of effort and unduly
complicated the Case. In the instant case the Company has substantially reduced
the number of adjustments to O&M expense. The reduced number of adjustments
should substantially lessen the effort related to the audit and discovery process
and, ultimately, reduce hearing time.
Healy, Di
United Water Idaho Inc.
Please describe the various normalizing and annualizing adjustments, as well as
known and measurable adjustments, made to operation and maintenance expense.
Adiustment No.increases payroll expense by $282 315 (Schedule 1 , Page 1).
This adjustment reflects anticipated pay increases for salaried employees to be
effective April 1 , 2006. For Bargaining Unit employees, the pay rates used reflect
those that will become effective April 1 , 2006 as called for in the current union
contract. For all bargaining unit employees, total hours were determined and
applied to the contractually obligated pay rates. For non-bargaining unit salaried
exempt and non-exempt employees, a 4% pay increase is anticipated effective
April 1 2006. The Company was authorized in Case UWI-04-04 a workforce
of91 employees. One new position is proposed in this case.
Please identify the staffing addition incorporated into the Company s filing.
The Company proposes to add an Inspector/Crew Chief. The staff addition is
anticipated to occur prior to hearings in this proceeding.
Please explain the rational and need for the additional employee.
The addition of an Inspector/Crew Chief is necessary due to growth of the system.
In 2005 about 115 developer projects were added to the system and the
expectation is that the 2006 project activity will be higher. In calendar year 2005
the Company added 2 504 customers or 3.3%. The inspector position functions to
ensure materials used and material installation meets Company specifications, that
proper safety practices and environmental practices are followed on the job and
takes critical measurements that allow accurate mapping of all facilities installed.
Also, the inspector attends pre-construction meetings to ensure coordination
Healy, Di
United Water Idaho Inc.
among ACHD, other utility and construction contractors and United Water. As a
crew chief, the new position will be responsible for planning and supervising the
work of a utility crew. This function entails ensuring all manner of operation and
maintenance work is completed efficiently while following prescribed safety and
environmental practices.
A test year based ratio of labor charged to operation and maintenance
expense was applied to total labor to determine the O&M component.
Please continue with your explanation of adjustments to O&M expenses.
Adiustment No.increases the cost of providing medical and dental care, vision
care, long-term disability insurance and group term life insurance coverage to
employees by $115 679 (Schedule 1 , Page 2). The current cost of providing the
various benefits has been applied to the ninety-two employee workforce. Data
from the late fall 2005 open enrollment process, which documents coverage levels
chosen by each employee, was utilized in constructing the total cost.
Contributions from employees offsetting Company costs were calculated based on
the current level for various coverage options. The test year expense for providing
this group of benefits was $584 963; the pro forma cost is $700 642, an increase
of $115 679. The same methodology was employed to compute the adjustment to
health care expense in this case as was used in Case UWI-04-04.
Adiustment No.increases test year expense by $1 185 356 for employee
pension cost (Schedule 1 , Page 3). In Commission Order No. 29838 issued in
Case UWI-04-, the Commission found that it was not appropriate, for the
purposes of regulatory reporting and rate recovery, to use the F AS 87 pension
Healy, Di
United Water Idaho Inc.
expense accrual calculation that is required to be used for book purposes. United
Water has been informed by its pension actuary, Aon Consulting, that the funding
requirement for the United Water Idaho Non-Bargaining plan, assuming no
funding relief is enacted by the U.S. Congress, is $1 074 000 as of January 1
2006. The like number for the United Water Idaho Bargaining plan is $760 000
for a total of $1 834 000. In an e-mail correspondence dated December 15, 2005
Aon Consulting informed the Company: "In accordance with your request below
we have estimated 2006 Plan Year ERISA Funding requirements for Idaho as
follows (quotes amounts above); "The above estimates assumes that the
minimum contribution is made for the 2005 plan year. That is, no accelerated
contributions are made to the Non-Bargaining Plan to avoid the additional funding
charge in 2006. The 2006 Plan Year contributions are assumed to be made in
accordance with minimum quarterly requirements and reflect an estimate of the
January 1 , 2006 414(1) asset/liability transfer. Assets were projected from
September 30, 2005 to December 31 , 2005 at 8.5% per annum." The test year
accrual expense is $648 644, resulting in an increase of $1 185 356. The amount
of $1 834 000 reflects a cash contribution that will be made during the test year, or
in quarterly installments with accrued interest. The adjustment is consistent with
the Commission s preference, expressed in Order No. 29838
, (pg.
18) for
allowance of the actual cash contribution amounts made to the plan for the test
year.
Does this required cash contribution come as a surprise to you?
Healy, Di
United Water Idaho Inc.
No. In Case No. UWI-04-04 Mr. David Degann, a principle member of Aon
Consulting, testified, based on budgets and estimates available at the time, that the
cash contribution required in the year 2006 would likely be $1.8 million dollars
(Transcript, Case No. UWI-04-, pg. 733).
Please continue with your explanation of adjustments to O&M expenses.
Adiustment No.decreases test year expense by $21 596 for the normalization of
PBOP (Post Retirement Benefits Other Than Pension) Schedule 1 , Page 4. The
pro forma level of expense represents the actual 2006 F AS 106 expense as
developed by the Company s actuary plus a 20-year amortization of the deferred
portion of F AS 106 expense.This adjustment is made consistent with the
methodology employed in Case UWI-04-04.
Adiustment No.decreases test year expense by $225 753 for the
normalization of payroll overheads chargeable to other than Operations and
Maintenance expense (Schedule 1 , Page 5). The relationship of employee benefit
expense to workday payroll dollars is 66.69%. Added to this percentage is
16.52% for the non-work day additive, resulting in a combined total of 83.21 %.
When 83.21 % is applied to pro forma non-O&M payroll, the result is a pro forma
overhead credit of $992 394. This is $225 753 larger than the test year overhead
credit of $766 641.
Adiustment No.decreases Purchased Water expense by $23 657
(Schedule 1 , Page 6). The Company, in addition to owned water rights, has long
and short-term lease and rental agreements with various entities to use surface
water rights. The expense decrease is driven by the fact that the test year was an
Healy, Di
United Water Idaho Inc.
unusually poor water year, which forced the Company to locate additional sources
of water and pay higher than normal prices. These higher cost were partially offset
by lease income from the Initial Butte water right. This payment, which amounted
to approximately $47 000, was credited against the expense account for booking
purposes. The Company anticipates a "normal" water year in 2006. Witness
Rhead elaborates further on purchased water expense in his direct testimony.
Adjustment No.increases test year expense by $202 644 for purchased
power expense (Schedule 1 , Page 7). The increase in power expense is driven
largely by two factors: the annualization of the Idaho Power rate increase effective
June 1 , 2005 and the annualization of redundant power supply cost for the
Columbia Water Treatment Plant, and its related Boise River Raw Water Pump
Station. These expenses were first billed to the Company by Idaho Power in
January, 2006. Idaho Power recently completed its paperwork with regard to the
reserve capacity calculation for these two facilities and determined the annual cost
under Schedule 46 to be $34,435. Idaho Power has also determined the annual
expense amount for its Distribution Facility Investment provision under Schedules
9 and 19 to be an additional $36 545. No expense adjustment has been made as of
the filing of direct testimony in this case for Idaho Powers' currently pending rate
filing. The potential adjustment to the annual Power Cost Adjustment (PCA) in
the spring of 2006 will be handled in accordance with Commission Order No.
29838 issued in Case UWI-04-04. United Water Idaho will accumulate any
PCA adjustment in a balancing account and will file with its ' Annual Report to
the Commission information indicating the calculations used in computing input
Healy, Di
United Water Idaho Inc.
to the account and indicating what the balance of the balancing account is as of
year end.
Adjustment No.decreases chemical expense by $3 249. (Schedule 1
Page 8). The test year expense is slightly high due to chemical purchases made at
the end of the "actual" period. It is expected that the test year expense will
mitigate somewhat as actual expense updates to the test period are made in this
case. The pro forma year expense is calculated using test year quantities priced at
current known and measurable prices.
Adjustment No.increases the test year level of transportation cost
$46 195 (Schedule 1 , Page 9). Transportation expense includes net lease cost, fuel
cost, vehicle maintenance materials and outside service expense, payroll and
overhead expense for the mechanic position and transportation insurance. The
primary driver of the increasing expense is that the test year contained
abnormally high amount of proceeds from the disposition of leased vehicles that
will not recur in the pro-forma rate year. Some of the proceeds realized in the test
year were due to the sale of large equipment, such as the sale of a dump truck for
$18 000, which occurs infrequently. The Company employee responsible for
administration of the vehicle and equipment lease program anticipates virtually no
sale proceeds in the pro forma year.
Adjustment No.1 0 increases test year expense for business insurance
expense (general & excess liability insurance, property insurance and workers
compensation insurance; Schedule 1 , Page 10) from $625 844 to $923 844, an
increase of $298 000. The Company anticipates business insurance expense of
Healy, Di
United Water Idaho Inc.
080 600 to be recorded in year 2006. This is composed of $64 200 for property
insurance, $798 800 general and excess liability and $217 600 for workers
compensation insurance. This estimated expense is based upon United Water
Idaho s allocated share of the total corporate cost. Insurance is purchased in this
manner to take advantage of economies of scale and the benefits of pooling utility
entities to create a larger group over which risk may be spread. The estimated
expense is based on past loss experience, past accident experience, payroll
increases and insurance marketplace conditions in general. The adjusted test year
level of expense represents the best indication of the correct level of insurance
expense to include in customer rates excluding the 2005 non-recurring insurance
credit of $298 000.
Adjustment No. 11 eliminates $51 131 (Schedule 1 , Page 11) in expense
recorded in the test year for expenses considered inappropriate for recovery from
customers based upon past Commission precedent. The $51 131 elimination is
composed of charitable giving, Company funding of the low-income customer
assistance program, the portion of National Association of Water Companies and
Idaho Association of Commerce and Industry dues that are attributable to
lobbying efforts, employee Christmas Party and Summer picnic expenditures
Country Club dues and Company sponsorships of various water related causes.
This adjustment corresponds to the adjustment proposed by Staff Witness English
and approved by Commission Order No. 29838 in Case UWI-04-04.
Adjustment No. 12 annualizes and normalizes various amortizations
granted by the Commission in Order No. 29838 in Case UWI-04-04 (test year
Healy, Di
United Water Idaho Inc.
expense of $445 685 versus normalized expense of $575 856) resulting in an
increase in expense of$130 171 (Schedule 1 , Page 12). The Order was received in
early August of 2005 , thus the Company began the various amortizations in
August 2005 and the test year includes only nine months of expense. The
amortizations adjusted are relocation expense, tank painting expense, legal
expense, deferred power expense, water quality testing expense related to
LT2ESWTR, 2004 allowed rate case expense and deferred Terra Grande expense.
Adjustment No. 13 increases test year expense by $7 500 representing a
twenty-year amortization of the $150 000 expenditure to be incurred in the spring
of 2006 for the painting of the Federal tank. This tank requires re-painting to
protect the metal surfaces (Schedule 1 , Page 13). The Company is in the process
of obtaining bids for this project, which is expected to be complete prior to April
, 2006.
Adjustment No. 14 increases test year expense by $108 042 for additional
deferred rate case expense amortization (Schedule 1 , Page 14). The Company
incurred $427 168 of deferred expense in the preparation and presentation of Case
UWI- W -04-04. Of this amount, the Commission considered $236,467 ($245 000
less $8 533 for a sharing of public information expenses) in Order No. 29838. The
Company now seeks recovery of the balance of the cost of UWI-04-
($182 168) as well as the cost of the instant case, which is estimated to be
$250 000 (see itemization on Schedule 1 , Page 14). The total of these two items is
$432 168. The Company seeks a four-year recovery of this expense, the same
amortization period as awarded in Case No. UWI-04-, or $108 042 annually.
Healy, Di
United Water Idaho Inc.
Adjustment No. 15 (Schedule 1 , Page 15) removes from the test year
$50 106 of amortization expense related to the Commission approved
amortization of deferred early retirement cost approved in case UWI-OO-
Four months of this expense is included in the test year and must be removed as
the underlying deferred debit has been completely amortized.
Adjustment No. 16 adjusts test year expense downward by $1 537 422 due
to the Company s write-off of deferred Early Retirement Plan! Enhanced
Severance Program expense the Company sought recovery of in Case UWI-04-
04. Commission Order No. 29838 rejected the Company s request and the
Company subsequently wrote off these deferrals to operating expense (Schedule
, Page 16).
Adjustment No. 17 adjusts test year expense downward by $50 093 related
to the Company s write-off of excess deferred relocation expense presented for
recovery in Case UWI-04-04. The Commission allowed recovery of $80 000
out of a total of $130 093 of deferred relocation expense incurred by a United
Water Idaho employee (Schedule 1 , Page 17).
Adjustment No. 18 adjusts test year expense upward by $57 297 related to
the upward weather normalization adjustment made by Witness Gradilone and
explained in his testimony. The test period utilized in this case includes lower
than normal production and consumption, thus prompting Mr. Gradilone
normalization. This increased usage will cause variable cost directly associated
with increased production, power use and chemical use, to increase. A test-year
Healy, Di
United Water Idaho Inc.
based ratio of power and chemical expense to test year revenue was calculated and
applied to the upward revenue adjustment (Schedule 1 , Page 18).
Adjustments Nos. 19 through 24 are composed of items that the Company
usually updates in its general rate filings but has chosen to leave at the test year
level in the instant case. This was done to decrease the number of adjustments that
need to be intensively researched by IPUC Staff members, and because the
materiality of the adjustments is insignificant in light of the overall rate award. As
an example, although postage rates increased in January 2006, the Company has
not made an expense adjustment for this item. This decision is in accord with the
Company s intent to streamline and simplify the case.
Please continue with Adjustment No. 26.
Adjustment No. 26 reduces the test year level of Management and Service fees
included in the case by $11 190. The adjustment eliminates a class of
Management and Service Fees identified on the Company s books and records as
Non-Regulated M&S Fees . This adjustment corresponds to the adjustment
made by Staff Witness Stockton in Case UWI-04-04.
Line 27 on Exhibit No.4 Summary. page 2 of 2 represents other
Operations and Maintenance expenses included in the test year but not specifically
identified or adjusted.
Please explain Exhibit No., Schedule 2.
Exhibit No.4. Schedule 2 consists of three pages. Page 1 of Schedule 2
summarizes the adjustment to depreciation expense in the amount of $156 721.
Healy, Di
United Water Idaho Inc.
Pro forma depreciation expense amounts to $6 543 927. This is $156 721 greater
than depreciation recorded during the test year of $6 387 206.
Page 2 of Schedule 2 indicates the depreciable basis of Utility Plant by
primary account, net of contributions and advances (advances for construction are
classified as non-depreciable property until the Company acquires an investment
in the property through the payment of advance refunds as determined in Case
UWI-00-1), the depreciation rate for each plant account and the annual
depreciation expense by primary account. Pro forma annual depreciation expense
is carried forward to Page 1 in order to determine the adjustment needed to test
year expense. The depreciation rates used are the same as those utilized in prior
rate case filings.
Please explain Exhibit No., Schedule 2, Page 3.
Exhibit No.4. Schedule 2. Page 3 adjusts amortization of plant held for future use
expense to $0 from a test year level of $29,420. This reflects the fact that
investment in the raw water pumping station related to the CWTP is now used and
useful coincident with the in-service date of the plant, March 2005. The
accumulated balance of plant held for future use amortization is similarly
reclassified to regular accumulated depreciation in a rate base adjustment.
Please explain Exhibit No., Schedule 3 , Page 1.
Exhibit No.4. Schedule 3. Page 1 increases test year property taxes by $12 568.
The pro forma property tax expense represents the sum of actual property tax bills
received from Ada County and Canyon County in November 2005 and payable in
two installments in December 2005 and June 2006.
Healy, Di
United Water Idaho Inc.
Please explain Exhibit No., Schedule 3 , Pages 2, 3 and 4.
Exhibit No.4. Schedule 3. Pages 2. 3 and 4 increases the test year level of payroll
taxes by $28 949 combined. Page 2 indicates an increase in FICA taxes of
$22,407. Page 3 shows an increase of $6,403 in Idaho State unemployment taxes.
Page 4 reflects an increase of $139 in Federal unemployment taxes. The
respective payroll tax increases are driven by salary increases and increased
headcount. All payroll taxes have been adjusted based on information received
indicating statutory limits and rates for 2006.
Please explain Exhibit No., Schedule 4.
Exhibit No.4. Schedule 4. Page 1 of 3 shows the calculation of state and federal
income taxes at existing and proposed rates. The amounts shown on line 1 of
columns 1 and 2 are the same as the amounts shown on line 12 of columns 4 and
6 on Exhibit No.3. These figures represent operating income before income taxes.
From these figures must be deducted the applicable statutory deductions when
computing the state and federal income taxes.
The first deduction is interest expense and it is deductible in the
computation of both state and federal taxable income. The calculation for the
interest deduction is shown in Note A on lines 14 through 18. The deduction of
interest expense is shown on line 3.
The second deduction is the excess of pro forma tax depreciation over pro
forma book depreciation. The excess tax depreciation is deducted from state
taxable income only since state income taxes are calculated on the basis of flow-
through accounting while federal income taxes are calculated on the basis of
Healy, Di
United Water Idaho Inc.
normalization accounting. Lines 20, 21 and 22 indicate the amounts used in
determining excess tax depreciation.
The remaining calculations are self-explanatory except for the
amortization of investment tax credit shown on Line 10 and the calculation of the
Production Credit" based on the American Jobs Creation Act of 2004 shown on
line 11. Federal income tax expense was reduced by the amortization of ITC that
is amortized ratably over the lives of the assets and represents 2% of the ITC
claimed from 1971 through 1999. The Production credit was calculated in the
same manner as Staff Witness Stockton calculated it in Case UWI-04-04. In
that Case the credit was $87 501 , in the present Case it is $102 470.
Please explain the adjustment shown on line 3, Column 5 of Exhibit No.
The adjustment shown on line 3, Column 5 of Exhibit No.3 represents additional
uncollectible expense and IPUC assessment as a result of the pro forma
adjustment to operating revenue shown on line 1 , Column 5 of Exhibit No.
Does this conclude your testimony regarding operating expenses?
Yes.
Please address your rate base testimony.
The Company was directed by the Commission in Case UWI-04-, Order No.
29838, to file future rate cases utilizing a 13-month average rate base
methodology. The Commission also informed the Company that data should be
provided in time to incorporate the information into the pre-filed testimony of
Staff and other intervening parties.
Has the Company complied with the Commission directives stated above?
Healy, Di
United Water Idaho Inc.
Yes, I believe so. First, the Company computed rate base using essentially the
same methodology as was used by the IPUC Staff and approved by the
Commission. Major elements of rate base, namely: plant in service, accumulated
depreciation, contributions in aid of construction, advances for construction and
utility plant acquisition adjustments are all 13-month averaged. Working capital is
computed as of the Company s December 31 , 2005 balance sheet. Deferred debits
are not averaged but are included in rate base at their anticipated balance as of
April 30, 2006. Second, the Company has not included any post test-year capital
expenditures in this case. The Company has filed a test year composed of the six
actual months ended October 2005 and six forecasted months ending April 30
2006. IPUC Staff and other parties to the case will receive updated actual results
replacing forecasted results, on a quarterly basis, as mentioned in my expense
testimony. The first update, providing the parties with nine months actual data and
three months projected will be available in mid-February.
What is the level of rate base the Company is requesting in this proceeding?
The rate base is $141 015 147. This is an increase of $14 190 462 over the rate
base balance determined in case UWI-04-04 of $126 824 685. Company
Witness s Wyatt and Rhead discuss the plant in service additions that drive the
increase in their direct testimony.
Please explain Exhibit 5, Schedule 1 , Page 1 of 1.
Exhibit 5, Schedule 1 , Page I of 1 , Rate Base Summary, indicates the elements of
the Company s rate base as of April 30, 2006, using the 13-month average
methodology. The elements of rate base are as follows: Utility Plant in Service;
Healy, Di
United Water Idaho Inc.
Accumulated Depreciation; Customer Advances for Construction; Contributions
In Aid of Construction; Net Utility Plant Acquisition Adjustments; Accumulated
Deferred Income Taxes; Pre-1971 Investment Tax Credits; Deferred Charges and
Working Capital.
Is it appropriate in this case to calculate the 13-month average plant in service, by
simply adding the total plant in service amount derived from monthly balance
sheets incorporating the period April 2005 through April 2006 and dividing the
resultant amount by 13 months?
No. Under normal circumstances, this would be the appropriate method of
calculating the 13-month average plant in service amount. However, there are
circumstances that existed during a portion of the test period that compelled the
Company to re-state the plant in service balances on a monthly basis.
Please elaborate on the nature of the circumstances that made this re-statement
necessary.
In September of 2004, the Company upgraded its accounting software from
PeopleSoft version 7.0 to PeopleSoft version 8.4. It is not unusual for there to be
some minor problems associated with the software upgrades. In this particular
case, the system designed to transfer plant dollars from construction work in
progress to plant in service, as determined by the local engineering staff, did not
initially function well. Consequently, for the period of time from October 2004
until October 2005, the Company s balance sheet plant-in-service balance lagged
behind what it should have shown. Plant dollars that United Water Idaho
engineer s requested be placed in service because the associated projects were in
Healy, Di
United Water Idaho Inc.
fact physically in service and used and useful for customers did not get transferred
to plant-in-service on the balance sheet in a timely manner.
Please provide an example that will illustrate this problem.
The best example to illustrate this point is the Columbia Water Treatment Plant
and its associated projects, the Raw Water Pump Station and the Raw Water
Pipeline. These three projects were all physically providing service to customers
in March of 2005 and represented over $20 500 000 that should have been placed
in service. However, on the Company balance sheet, only about $11 800 000 was
actually placed in service. The next significant recording of plant in service on the
Company balance sheet did not occur until August 2005
Why is the delay in reflecting plant in service on the Company balance sheet of
critical importance in this case?
The delay is of critical importance because of the plant-in-service averagIng
nature of the 13-month average rate base methodology. Any delay in placing plant
into service means an incorrect weighted amount of that investment is reflected in
rate base.
How were you able to compensate for the delay in placing plant in service on the
Company balance sheet?
The Company Engineering Staff and I reviewed in detail each project that went
into service during the test period and determined if there was a lag associated
with the particular project. The Engineering Staff reviewed their documentation
consisting of e-mail requests to the asset management group in Corporate for
particular projects to be placed in service and actual physical evidence that
Healy, Di
United Water Idaho Inc.
projects were placed in service such as inspectors notes or pumping records, etc.
Plant dollars were then applied to the books or "backcast" in accordance with
their actual in-service timing. All associated post in-service accounting activity,
such as depreciation expense calculations and the accumulation of depreciation
expense were adjusted as well. Plant retirements that were submitted by the
Company but were delayed in processing were also "backcast"Many of the
affected projects were developer projects. These projects are not nearly as critical
since the overwhelming majority of them are labor, materials, and contracting in
lieu. When developer projects are completed and proper cost documentation
received, both plant and contributions in aid of construction are recorded
offsetting each other in rate base.
Are there any other consequences of the plant-in-service timing issue that you
have had to address in this case?
Yes. The asset management group, those personnel located in the Corporate office
and responsible for maintaining all manner of asset records, informed me that as
plant was actually placed into service, depreciation expense was calculated in
arrears, as if the plant had been placed into service at the correct time. This
resulted in depreciation expense adjustments and of course impacted accumulated
depreciation. I therefore "backcasted" accumulated depreciation similarly to the
way I backcasted plant additions to provide a more accurate picture of these two
elements of rate base under the thirteen-month average methodology.
Does Exhibit 5, Schedule 1 , Page 1 of 1 , demonstrate the impact of this
backcasting?
Healy, Di
United Water Idaho Inc.
Yes. With regard to both plant-in-service and accumulated depreciation, Exhibit
, Schedule 1 , Page 1 of 1 indicates the results of the backcast of both the balance
sheet plant-in-service amount as well as the accumulated depreciation backcast.
Are the actual mechanics of the backcast process illustrated on any of your
Exhibits?
Yes. Exhibit No., Schedule 2, Page 1 of 1 indicates the actual mechanics
involved in the backcast. For example, line 8 on this schedule indicates the plant
in service per books for each of the thirteen months included in the averaging
period. Line 11 indicates the plant in service balance after it has been backcasted.
Line 11 a indicates the difference between the books and the backcasted results.
Similarly, accumulated depreciation and amortization is stated per books on line
16 and per backcast on line 24.
Do you have an Exhibit regarding plant in service additions?
Yes. I have Exhibit 5, Schedule 3 , Pages 1 through 6. This Exhibit forms the basis
of the plant-in-service backcast in detail. Beginning with the month of April 2005
and continuing through the month of April 2006 each event impacting plant-in-
service is shown. These events are categorized in columns such as blanket work
orders placed in service; plant retirements removed from service; developer
project bookings for the month; unusual events such as the disposition of the
Carriage Hill system to the City of Nampa (December 2004); a specific column
indicating how the investment in the Columbia Water Treatment Plant, the Raw
Water Pump Station and the Raw Water pipeline were placed in service; a specific
column indicating how projects included on Company Exhibit 8 from Case UWI-
Healy, Di
United Water Idaho Inc.
04-, excluding the aforementioned Columbia family of projects, were placed
in service; a column for other capital projects that the Company has invested in
that were post Exhibit 8 in case UWI-04-04; and, for the period November
through April 2006, columns indicating anticipated plant in service additions and
retirements. By the end of April 2006 the Company expects gross plant-in-service
to total $274 782 814. The 13-month average of plant- in-service is $268 608 214.
In Case UWI-04-, the Commission ordered several adjustments totaling
348,466 to be made to the Company plant-in-service records. How are these
adjustments reflected on Exhibit 5 , Schedules 2 and 3?
I backcasted these adjustments to the month of March, 2005 so they would be
fully removed from plant-in-service under the 13-month average methodology.
Exhibit No., Schedule 2, indicates the thirteen-month average period only. My
workpapers contain the complete backcasting record from October 2004 forward.
Please explain Exhibit 5 , Schedule 4, Page 1 of 1.
Exhibit 5, Schedule 4, Page 1 of 1 shows change in the balance of accumulated
depreciation, accumulated CIAC amortization and accumulated amortization of
plant held for future use from October 2004 through April 30, 2006. As indicated
earlier, accumulated depreciation was backcasted, as was CIAC amortization. The
balance of accumulated amortization of plant held for future use, which
investment was related to the raw water pump stations original construction back
in 1996 and 1997 was simply transferred from its home account into the
accumulated depreciation account, to mirror the transfer of the asset from plant
Healy, Di
United Water Idaho Inc.
held for future use to plant-in-service. The 13-month average balance of
accumulated depreciation and CIAC accumulated amortization is $63 532 505.
Please explain Exhibit 5, Schedule 5, Page 1 of 1.
Exhibit 5, Schedule 5 , Page 1 of 1 summarizes change to advances for
construction during the test year. Since the issuance of Order No. 28505 in case
UWI-00-, the Company does not depreciate advanced property. This requires
the Company to accurately track, by associated plant account, all additions and
refunds impacting the advance account. The 13-month average balance of
advances for construction is $6 257 596. No "backcasting" was necessary on this
account as refunds occurred on schedule in the normal course of business and
there have been no additions to the advance account since the prior rate case.
Please explain Exhibit 5, Schedule 6, Page 1 and 2 of2.
Exhibit 5, Schedule 6, Page 1 and 2 of 2 indicates activity in Contributions in Aid
of Construction (CIAC) during the test period. Due to the fact that developers are
responsible for the cost of installing subdivision water distribution facilities and
the large number of new developments, this account grows rapidly. Like advances
for construction, CIAC funded assets are not depreciated for rate- making
purposes. The 13-month average balance of net CIAC is $50 076 347. As with
advances, no backcasting was necessary with regard to CIAc.
Please explain Exhibit 5, Schedule 7, Page 1 of 1.
Exhibit 5, Schedule 7, Page 1 of I indicates the net change to the balance of
Utility Plant Acquisition Adjustment (UP AA). The UP AA gross balance is
comprised of both debit and credit balances. The gross value of the six individual
Healy, Di
United Water Idaho Inc.
UP AA, all approved by the Commission in various proceedings, is a positive
$600 762. As of April 30, 2006 the net balance will be $570,451; the 13-month
average balance is $575 114.
Please explain Exhibit 5, Schedule 8, Page 1 of 1.
Exhibit 5 , Schedule 8, Page 1 of I indicates the composition of Accumulated
Deferred Federal Income Taxes (ADFIT) at the end of the test period. The tax
depreciation portion of this account was adjusted for assets in service as of April
, 2006. The balance of ADFIT excludable from rate base for rate-making
purposes is $12 500 000.
Please explain Exhibit 5, Schedule 9, Page 1 of 1.
Exhibit 5, Schedule 9, Page 1 of 1 , represents the activity related to the pre-1971
investment tax credits that are deducted from rate base and amortized at a rate of
$750 annually. The balance at April 30, 2006 will be $12 079. The 13-month
average balance is $12 722.
Please explain Exhibit 5 , Schedule 10, Page 1 of 1.
Exhibit 5, Schedule 10, Page 1 of 1 , identifies the deferred items the Company has
included in rate base. The total balance is $1 882 314. Ofthis balance, $1 067 804
is the net unamortized balance of deferred items included in rate base from the
prior case. The $814 510 of new deferred charges requested for inclusion in rate
base in this proceeding is first comprised of $432 168 of deferred rate case
expense. Of this total, $182 618 is expense carried over from Case UWI-04-
and represents expenditures the Commission did not rule on in Order No. 29838.
Most of these costs were incurred and or billed after the hearings in that case. The
Healy, Di
United Water Idaho Inc.
remaining $250 000 is the estimated cost of preparing and presenting the current
case. Also, the Company will spend $150 000 before April 30, 2006 to paint the
Federal Reservoir facility. The Company has also requested a twenty year
amortization of this expenditure, in line with the amortization of tank paintings
granted in case UWI- W -04-04. Finally, the Company moved from plant-in-service
to a deferred debit account an additional $232 342 representing that portion of the
2005 AFUDC equity tax gross-up that was not previously moved out of plant-in-
service pursuant to Order No. 29838 in Case UWI-04-04.
Please explain Exhibit 5 , Schedule 11 , Page 1 through 5.
Exhibit 5, Schedule 11, Page 1 through 5 indicates the calculation of the
allowance for working capital prepared by the Company using the balance sheet
dated December 31 , 2005. The same methodology used in Case UWI-04-
was employed in the instant case. The working capital allowance included in rate
base is $2 328 675.
Does this conclude your testimony with regard to United Water Idaho s rate base?
Yes.
Healy, Di
United Water Idaho Inc.
Li
n
e
No
.
De
s
c
r
i
p
t
i
o
n
Op
e
r
a
t
i
n
g

R
e
v
e
n
u
e
s
Op
e
r
a
t
i
n
g

E
x
p
e
n
s
e
s
Op
e
r
a
t
i
o
n

&

M
a
i
n
t
e
n
a
n
c
e
De
p
r
e
c
i
a
t
i
o
n
Am
o
r
t
i
z
a
t
i
o
n

O
f

P
H
F
U
Am
o
r
t
i
z
a
t
i
o
n

O
f

U
P
A
A
To
t
a
l

D
e
p
r
e
c
i
a
t
i
o
n

a
n
d

A
m
o
r
t
i
z
a
t
i
o
n
Ta
x
e
s

O
t
h
e
r

T
h
a
n

I
n
c
o
m
e
10
.
Ad

V
a
l
o
r
e
m
Pa
y
r
o
l
l

T
a
x
e
s
To
t
a
l

T
a
x
e
s

O
t
h
e
r
11
.
To
t
a
l

O
p
e
r
a
t
i
n
g

E
x
p
e
n
s
e
s
Ex
c
l
u
d
i
n
g

I
n
c
o
m
e

T
a
x
e
s
12
.
Op

I
n
c
o
m
e

B
e
f
o
r
e

I
n
c
o
m
e

T
a
x
e
s
In
c
o
m
e

T
a
x
e
s
13
.
14
.
St
a
t
e

I
n
c
o
m
e

T
a
x
e
s
Fe
d
e
r
a
l

I
n
c
o
m
e

T
a
x
e
s
15
.
To
t
a
l

I
n
c
o
m
e

T
a
x
e
s
16
.
Ut
i
l
i
t
y

O
p
e
r
a
t
i
n
g

I
n
c
o
m
e
17
.
Ad
j
u
s
t
e
d

R
a
t
e

B
a
s
e
18
.
Ra
t
e

o
f

R
e
t
u
r
n

o
n

R
a
t
e

B
a
s
e
UN
I
T
E
D

W
A
T
E
R

I
D
A
H
O
ST
A
T
E
M
E
N
T

O
F

O
P
E
R
A
T
I
N
G

I
N
C
O
M
E

P
E
R

B
O
O
K
S

A
N
D

P
R
O
F
O
R
M
A

U
N
D
E
R
PR
E
S
E
N
T

A
N
D

P
R
O
P
O
S
E
D

R
A
T
E
S

F
O
R

T
H
E

Y
E
A
R

E
N
D
E
D

A
P
R
I
L

3
0
,

2
0
0
6
Co
l
u
m
n
Co
l
u
m
n
Co
l
u
m
n
Co
l
u
m
n
Co
l
u
m
n
Co
l
u
m
n
(1
)
(2
)
(3
)
(4
)
(5
)
(6
)
Pe
r
Un
d
e
r

P
r
o
p
o
s
e
d

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t
Bo
o
k
s
Te
s
t

Y
e
a
r
Ad
j
u
s
t
e
d
Sh
o
w
n

o
n
04
/
3
0
/
0
6
Ad
j
u
s
t
m
e
n
t
Te
s
t

Y
e
a
r
Ad
j
u
s
t
m
e
n
t
s
Pr
o
f
o
r
m
a
$
3
0
24
4
37
2
$
2
81
5
,
15
5
$
3
3
,
05
9
,
52
7
92
1
69
1
$
3
8
,
98
1
,
21
8
17
.
91

%
Ex
h

N
o
.
4
,
S
c
h

1
$1
4
,
05
8
,
71
3
45
9
,
09
2
51
7
,
80
5
31
,
27
4
$
1
4
54
9
,
07
9
Ex
h

N
o
.
4
,

S
c
h

2
38
7
20
6
15
6
72
1
54
3
92
7
54
3
92
7
Ex
h

N
o
.
4
,
S
c
h

2
42
0
(2
9
,
4
2
0
)
Ex
h

N
o
.
4
,
S
c
h

2
32
9
32
9
32
9
42
5
95
5
12
7
,
30
1
55
3
,
25
6
55
3
,
25
6
Ex
h

N
o
.
4
,
S
c
h

3
Ex
h

N
o
.
4
,
S
c
h

3
1,
4
2
2
,
4
3
1
34
2
77
9
76
5
,
21
0
56
8
28
,
94
9
51
7
1,
4
3
4
99
9
37
1
72
8
80
6
,
72
7
1,
4
3
4
99
9
37
1
72
8
80
6
,
72
7
$2
2
.
24
9
.
8
Z
8

62
7
9
1
0

$

2
2
8
7
7
7
8
8

$

31
2
7
4

$

2
2
9
0
9
0
6
2
$7
L
9~

$2
.
1
8
Z
.
.
2
4
5

iO

1
8
1
.
73
9
$
5
.
89
0
.
41
1

$

1
6
.
07
~
t
5
6
Ex
h

N
o
.
4
,
S
c
h

4

$
4
4
6
,
41
8

$

(
2
9
4
99
8
)

$
Ex
h

N
o
.
4
,
S
c
h

4

00
5
94
2

$ (
1

,
3,
3
6,
4
8
2
)
15
1
,
4
2
0

$
66
9
,
4
6
0

$
47
1
23
3

$
89
6
,
71
4

$
62
2
65
3
56
6
17
4
$
3
45
2
36
0

$

(1

,
63
1

,
48
J
)

$
20
,
87
9

$
36
7
,
94
8

$
18
!
\
,
82
7
$
4
,
54
2
.
13
4

$

3
.
81
8
.
12
6

$

8
L
36
0
.
.
8
6
0

$

52
2
.
41
0

11
~
8B
3
.
3
2
9
$
j
41

0
1
5
.
14
7
$1
4
1
.
01
5
.
14
7
92
9
%
84
2
7
%
':.
.
,
,.
.I'

,
r-
-
.
Ex
h
i
b
i
t

N
o
.
He
a
l
y
",
,
c:
:
'
Ad
j
u
s
t
m
e
n
t
Li
n
e

N
o
,
No
.
(1

)
Su
m
m
a
r
y
Sc
h
e
d
u
l
e

1
UN
I
T
E
D

W
A
T
E
R

I
D
A
H
O
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
n
g

E
x
p
e
n
s
e
s
At

P
r
e
s
e
n
t

R
a
t
e
s
Su
m
m
a
r
y
Ap
r
i
l

3
0
,

2
0
0
6

T
e
s
t

Y
e
a
r
De
s
c
r
i
p
t
i
o
n
(2
)
Ad
j
u
s
t
e
d

O
&
M
:
Pa
y
r
o
l
l

t
o

O
&
M
He
a
l
t
h

C
a
r
e
Pe
n
s
i
o
n
PE
B
O
P
Pa
y
r
o
l
l

O
v
e
r
h
e
a
d
s
Pu
r
c
h
a
s
e
d

W
a
t
e
r
Pu
r
c
h
a
s
e
d

P
o
w
e
r
Wa
t
e
r

T
r
e
a
t
m
e
n
t

C
h
e
m
i
c
a
l
s
Tr
a
n
s
p
o
r
t
a
t
i
o
n

E
x
p
e
n
s
e
Bu
s
i
n
e
s
s

I
n
s
u
r
a
n
c
e
El
i
m
i
n
a
t
e

D
u
e
s
,

L
o
b
b
y
i
n
g
,

C
h
a
r
i
t
a
b
l
e

G
i
v
i
n
g
,

H
o
l
i
d
a
y
Pa
r
t
i
e
s
,

S
p
o
n
s
e
r
s
h
i
p
s
An
n
u
a
l
i
z
a
t
i
o
n

a
n
d

N
o
r
m
a
l
i
z
a
t
i
o
n

o
f

A
m
o
r
t
i
z
a
t
i
o
n
s

G
r
a
n
t
e
d
in

U
W
I
-
04
-
04
:

R
a
t
e

C
a
s
e
;

R
e
l
o
c
a
t
i
o
n
,
T
a
n
k

P
a
i
n
t
i
n
g
,
Le
g
a
l
,
P
o
w
e
r
,
W
Q

T
e
s
t
i
n
g
Ta
n
k

P
a
i
n
t
i
n
g

A
m
o
r
t
i
z
a
t
i
o
n
-

N
e
w
Ra
t
e

C
a
s
e

A
m
o
r
t
i
z
a
t
i
o
n
-

N
e
w
No
r
m
a
l
i
z
i
z
e

D
e
f
e
r
r
e
d

E
R
P
/
E
S
P

A
m
o
r
t
i
z
a
t
i
o
n
No
r
m
a
l
i
z
e

D
e
f
e
r
r
e
d

E
R
P
/
E
S
P

W
r
i
t
e

O
f
f
No
r
m
a
l
i
z
e

D
e
f
e
r
r
e
d

R
e
l
o
c
a
t
i
o
n

W
r
i
t
e

O
f
f
Ad
j
u
s
t
m
e
n
t

t
o

V
a
r
i
a
b
l
e

E
x
p
e
n
s
e

D
u
e

T
o

W
e
a
t
h
e
r
No
r
m
a
l
i
z
a
t
i
o
n
IP
U
C

A
n
n
u
a
l

A
s
s
e
s
s
m
e
n
t
Th
r
i
f
t

P
l
a
n
Wa
t
e
r

Q
u
a
l
i
t
y

T
e
s
t
i
n
g
:

O
u
t
s
i
d
e

L
a
b
o
r
a
t
o
r
y
Cu
s
t
o
m
e
r

P
o
s
t
a
g
e
Cu
s
t
o
m
e
r

B
i
l
l
i
n
g
,

C
o
l
l
e
c
t
i
o
n
,
C
a
s
h

M
g
t
,

I
t
r
o
n

E
x
p
e
n
s
e
s
Un
c
o
l
l
e
c
t
i
b
l
e
s
To
t
a
l

A
d
j
u
s
t
e
d

O
&
M
In
c
o
m
e

S
t
a
t
e
m
e
n
t
Ac
c
o
u
n
t

R
e
f
e
r
e
n
c
e
(3
)
Co
s
t

T
y
p
e
s

1

&

2
91
7
0
0
91
5
0
0
91
5
5
0

&

9
2
0
5
6
50
6
0
5
50
6
1
0
50
6
3
5
50
6
4
5
91
4
0
0
;
9
1
4
5
0
;
9
1
4
6
0
Va
r
i
o
u
s
92
0
0
0

;
9
2
9
5
2

;
9
2
0
5
3

;
9
2
0
5
4
;9
2
0
5
8
;
9
2
0
6
2
92
0
6
0
91
8
6
0
92
2
5
0
91
9
0
0
91
8
0
0
50
4
2
0
90
4
5
0

(
P
a
r
t
i
a
l
)
50
4
0
0

(
p
a
r
t
i
a
l
)
90
4
0
0
Si
x

A
e
t

&

S
i
x

F
e
s
t
.
Mo
n
t
h
s

E
n
d
e
d

A
p
r
i
l
30
,
20
0
6
(4
)
22
8
,
60
4
58
4
,
96
3
64
8
,
64
4
63
8
,
89
6
(7
6
6
,
64
1
)
22
9
,
42
7
44
7
,
92
8
29
8
,
64
7
40
9
,
06
1
62
5
,
84
4
44
5
,
68
5
50
,
01
6
53
7
,
42
2
50
,
09
3
76
,
82
8
88
,
48
6
84
,
27
5
18
5
,
12
4
44
0
,
4
9
4
97
,
76
6
10
,
40
1
56
2
"
'
,
.
,
'
i
:
-
c.
,
,
'
Ad
j
u
s
t
m
e
n
t
s
(5
)
Pr
o

F
o
~
,
a
E
x
p
e
n
s
e
at

A
~
j
;
i
t
3
0
,
2O
D
6
(/
'
,
(6
)
~:
'
,,
-
28
2
31
5
51
0
,
91
9
11
5
,
67
9
70
0
,
64
2
1 ,
18
5
,
35
6
83
4
,
00
0
(2
1
59
6
)
61
7
,
30
0
(2
2
5
,
75
3
)
(9
9
2
,
39
4
)
(2
3
,
65
7
)
20
5
,
77
0
20
2
64
4
65
0
,
57
2
(3
,
24
9
)
29
5
,
39
8
46
,
19
5
45
5
,
25
6
29
8
,
00
0
92
3
,
84
4
(5
1
,
13
1
)
(5
1
,
13
1
)
13
0
,
17
1
57
5
,
85
6
50
0
50
0
10
8
,
04
2
10
8
,
04
2
(5
0
,
01
6
)
53
7
,
4
2
2
)
(5
0
,
09
3
)
29
7
57
,
29
7
76
,
82
8
88
,
48
6
84
,
27
5
18
5
,
12
4
44
0
,
4
9
4
97
,
76
6
47
0
,
28
2
10
,
87
1
84
4
Ex
h
i
b
i
t

N
o
.
Su
m
m
a
r
y
Pa
g
e

1

o
f

2
J.

H
e
a
l
y
UN
I
T
E
D

W
A
T
E
R

I
D
A
H
O
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
n
g

E
x
p
e
n
s
e
s
At

P
r
e
s
e
n
t

R
a
t
e
s
Su
m
m
a
r
y
Ap
r
i
l

3
0
,

2
0
0
6

T
e
s
t

Y
e
a
r
Un
a
d
j
u
s
t
e
d

O
&
M
:
M
&

S

F
e
e
s
90
8
5
0
;
9
0
8
5
1

&

9
0
8
5
2
93
2
,
83
5
(1
1
19
0
)
92
1
,
64
5
Ot
h
e
r

O
p
e
r
a
t
i
o
n

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e
Va
r
i
o
u
s
72
4
,
31
6
72
4
,
31
6
To
t
a
l

U
n
a
d
j
u
s
t
e
d

O
&
M
65
7
15
1
(1
1
,
19
0
64
5
96
1
To
t
a
l

O
p
e
r
a
t
i
o
n

a
n
d

M
a
i
n
t
e
n
a
n
c
e

A
d
j
u
s
t
m
e
n
t
s
14
.
05
8
.
71
3
45
9
.
09
2
14
.
51
7
.
80
5
Sc
h
e
d
u
l
e

2
De
p
r
e
c
i
a
t
i
o
n
70
1
0
0
38
7
20
6
15
6
,
72
1
54
3
,
92
7
Am
o
r
t
i
z
a
t
i
o
n

o
f

P
l
a
n
t

H
e
l
d

f
o
r

F
u
t
u
r
e

U
s
e
70
1
0
5
29
,
42
0
(2
9
,
4
2
0
)
Am
o
r
t
i
z
a
t
i
o
n

o
f

U
t
i
l
i
t
y

P
l
a
n
t

A
c
q
u
i
s
i
t
i
o
n

A
d
j
u
s
t
m
e
n
t
s
92
1
0
0
32
9
32
9
To
t
a
l

D
e
p
r
e
c
i
a
t
i
o
n

a
n
d

A
m
o
r
t
i
z
a
t
i
o
n
42
5
.
95
5
12
7
.
30
1
55
3
.
25
6
Sc
h
e
d
u
l
e

3
Ad

V
a
l
o
r
e
m

T
a
x
e
s
70
2
0
0
42
2
,
43
1
56
8
43
4
99
9
Pa
y
r
o
l
l

T
a
x
e
s
70
2
5
1

;
7
0
2
5
2
;
7
0
2
5
3
34
2
,
77
9
28
,
94
9
37
1
,
72
8
To
t
a
l

T
a
x
e
s

O
t
h
e
r
76
5
.
21
0
41
.
51
7
80
6
.
72
7
To
t
a
l

O
p
e
r
a
t
i
n
g

E
x
p
e
n
s
e
s
22
,
24
9
,
87
8
62
7
,
91
0
87
7
,
78
8
Ex
h
i
b
i
t

N
o
.
Su
m
m
a
r
y
Pa
g
e

2

o
f

2
J.

H
e
a
l
y
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
,

Li
n
e

N
o
,
De
s
c
r
i
p
t
i
o
n
1,

A
d
j
u
s
t
m
e
n
t

o
f

P
a
y
r
o
l
l

C
h
a
r
g
a
b
l
e

t
o

O
p
e
r
a
t
i
o
n
s

&

M
a
i
n
t
e
n
a
n
c
e
2,

T
o

a
d
j
u
s
t

l
a
b
o
r

c
h
a
r
g
a
b
l
e

t
o

o
p
e
r
a
t
i
o
n

a
n
d

m
a
i
n
t
e
n
a
n
c
e

e
x
p
e
n
s
e
ba
s
e
d

u
p
o
n

p
a
y

r
a
t
e
s

a
t

A
p
r
i
l

1
,
2
0
0
6

a
n
d

t
h
e

l
e
v
e
l

o
f

e
m
p
l
o
y
e
e
s

a
t
th
a
t

t
i
m
e
De
t
a
i
l
s
3,

A
d
m
i
n
,
E
n
g
,

A
c
c
o
u
n
t
i
n
g
,

I
n
s
i
d
e

C
u
s
t
o
m
e
r

S
e
r
v
i
c
e
4,

P
r
o
d
u
c
t
i
o
n

D
e
p
a
r
t
m
e
n
t
5.

T
r
a
n
s
m
i
s
s
i
o
n

a
n
d

D
i
s
t
r
i
b
u
t
i
o
n

E
m
p
l
o
y
e
e
s
6,

O
u
t
s
i
d
e

C
u
s
t
o
m
e
r

S
e
r
v
i
c
e

E
m
p
l
o
y
e
e
s
Em
p
l
o
y
e
e
s
34

$
20

$
28

$
10

$
Am
o
u
n
t
64
5
,
38
8
97
9
,
97
2
26
5
14
9
40
9
65
6
Su
b
t
o
t
a
l
30
0
,
16
5
7a
,

O
v
e
r
t
i
m
e

b
a
s
e
d

o
n

1
2

m
o
n
t
h
s

A
c
t
u
a
l

O
c
t
o
b
e
r

2
0
0
5
7b
,

T
e
m
p
o
r
a
r
y

E
m
p
l
o
y
e
e
s
7c
.

P
l
a
n
t

S
t
a
n
d
b
y

P
a
y
7d
,

M
a
n
a
g
e
m
e
n
t

I
n
c
e
n
t
i
v
e

P
l
a
n

(
S
T
I
P
)
7e
,

N
o
n
-
Un
i
o
n

I
n
c
e
n
t
i
v
e

P
l
a
n
7f
.

U
n
i
o
n

I
n
c
e
n
t
i
v
e

P
l
a
n
7g
,

U
n
i
o
n

L
u
m
p

S
u
m

P
a
y
m
e
n
t
s
Su
b
t
o
t
a
l
9,

P
r
o

F
o
r
m
a

P
a
y
r
o
l
l

a
t

A
p
r
i
l

1
,
2
0
0
6

P
a
y

R
a
t
e
s
10
.

%

A
p
p
l
i
c
a
b
l
e

t
o

O
p
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e
11
,

P
r
o

F
o
r
m
a

O
&
M

P
a
y
r
o
l
l

a
t

A
p
r
i
l

1
,
2
0
0
6

R
a
t
e
s
12
,

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
13
,

A
d
j
u
s
t
m
e
n
t
92

$
10
4
,
79
9
57
,
11
0
54
9
14
5
,
29
4
69
6
15
,
30
0
60
0
40
3
,
34
8
70
3
51
3
74
.
64
4
6
%
51
0
91
9
26
8
,
47
8
24
2
,
4
4
1
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
24
2
44
1
Ex
h
i
b
i
t

N
o
,

4
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
,

2
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1,

A
d
j
u
s
t
m
e
n
t

o
f

E
m
p
l
o
y
e
e

H
e
a
l
t
h

C
a
r
e

E
x
p
e
n
s
e
,

L
o
n
g

T
e
r
m

D
i
s
a
b
i
l
i
t
y
an
d

G
r
o
u
p

T
e
r
m

L
i
f
e

I
n
s
u
r
a
n
c
e
2.

T
o

a
d
j
u
s
t

h
e
a
l
t
h

c
a
r
e
,

L

TO

a
n
d

G
T
L

e
x
p
e
n
s
e

t
o

t
h
e

c
u
r
r
e
n
t

c
o
s
t

l
e
v
e
l
an
d

t
o

t
h
e

p
r
o

f
o
r
m
a

h
e
a
d
c
o
u
n
t

o
f

9
2

e
m
p
l
o
y
e
e
s
3.

G
r
o
s
s

H
M
O

B
l
u
e

E
x
p
e
n
s
e
4.

G
r
o
s
s

U
n
i
t
e
d

H
e
a
l
t
h

C
a
r
e

C
h
o
i
c
e

P
l
u
s

P
l
a
n
s
5.

G
r
o
s
s

D
e
n
t
a
l

&

V
i
s
i
o
n

C
o
v
e
r
a
g
e
6.

G
r
o
u
p

T
e
r
m

L
i
f
e

I
n
s
u
r
a
n
c
e

C
o
v
e
r
a
g
e
7.

L
o
n
g

T
e
r
m

D
i
s
a
b
i
l
i
t
y

C
o
v
e
r
a
g
e
8.

E
m
p
l
o
y
e
e

I
n
c
e
n
t
i
v
i
z
e
d

O
p
t

O
u
t

P
a
y
m
e
n
t
s
9.

T
o
t
a
l

C
o
v
e
r
a
g
e

C
o
s
t
10
.

L
e
s
s
:

E
m
p
l
o
y
e
e

C
o
s
t

S
h
a
r
i
n
g
11
.

N
e
t

P
r
o

F
o
r
m
a

H
e
a
l
t
h

C
a
r
e
,

L

TD

a
n
d

G
T
L

E
x
p
e
n
s
e
12
.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
13
.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
11
5
,
67
9
45
9
80
9
29
4
,
4
5
1
66
4
18
,
00
0
23
,
30
0
11
,
37
1
88
1
,
59
5
18
0
,
95
3
70
0
,
64
2
58
4
,
96
3
11
5
,
67
9
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

2

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1,

A
d
j
u
s
t
m
e
n
t

o
f

E
m
p
l
o
y
e
e

P
e
n
s
i
o
n

E
x
p
e
n
s
e
2,

T
o

a
d
j
u
s
t

E
m
p
l
o
y
e
e

P
e
n
s
i
o
n

E
x
p
e
n
s
e

f
r
o
n

a

F
A
S

8
7

t
e
s
t

y
e
a
r
ac
c
r
u
a
l

t
o

t
h
e

2
0
0
6

P
l
a
n

Y
e
a
r

E
R
I
S
A

F
u
n
d
i
n
g

R
e
q
u
i
r
e
m
e
n
t
3.

I
d
a
h
o

N
o
n

B
a
r
g
a
i
n
i
n
g

C
o
n
t
r
i
b
u
t
i
o
n
4,

I
d
a
h
o

B
a
r
g
a
i
n
i
n
g

C
o
n
t
r
i
b
u
t
i
o
n
5,

T
o
t
a
l

2
0
0
6

ER
I
S
A

Fu
n
d
i
n
g

R
e
q
u
i
r
e
m
e
n
t
6.

T
e
s
t

Y
e
a
r

F
A
S

8
7

A
c
c
r
u
a
l
7.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
18
5
,
35
6
07
4
,
00
0
76
0
,
00
0
83
4
,
00
0
64
8
,
64
4
18
5
,
35
6
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

3

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t
m
e
n
t

o
f

F
A
S

1
0
6

P
o
s
t

R
e
t
i
r
e
m
e
n
t

H
e
a
l
t
h

C
a
r
e

E
x
p
e
n
s
e
2.

T
o

A
d
j
u
s
t

P
o
s
t

R
e
t
i
r
e
m
e
n
t

H
e
a
l
t
h

C
a
r
e

C
o
s
t

t
o

t
h
e

c
u
r
r
e
n
t

l
e
v
e
l
pe
r

t
h
e

l
a
t
e
s
t

a
c
t
u
a
r
i
a
l

d
a
t
a

i
n

a
c
c
o
r
d

w
i
t
h

F
A
S

1
0
6
3.

I
d
a
h
o

B
a
r
g
a
i
n
i
n
g

U
n
i
t
4.

I
d
a
h
o

N
o
n

B
a
r
g
a
i
n
i
n
g

U
n
i
t
5.

A
n
n
u
a
l

I
T
O

A
m
o
r
t
i
z
a
t
i
o
n

E
x
p
e
n
s
e
6.

P
E
B
O
P

A
m
o
r
t
i
z
a
t
i
o
n
7.

T
o
t
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
8.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
9.

A
d
j
u
s
t
m
e
n
t
19
1
20
0
33
3
,
4
0
0
10
0
40
,
60
0
61
7
,
30
0
63
8
,
89
6
(2
1
,
59
6
)
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
(2
1
59
6
)
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

4

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
,

5
Li
n
e

N
o
,
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

A
d
j
u
s
t

P
a
y
r
o
l
l

O
v
e
r
h
e
a
d
s

C
h
a
r
g
e
d

t
o

C
o
n
s
t
r
u
c
t
i
o
n

a
n
d
ot
h
e
r

n
o
n

O
p
e
r
a
t
i
o
n
s

&

M
a
i
n
t
e
n
a
n
c
e

A
c
c
o
u
n
t
s
2,

T
o

n
o
r
m
a
l
i
z
e

t
h
e

p
a
y
r
o
l
l

o
v
e
r
h
e
a
d

p
e
r
c
e
n
t
a
g
e

c
h
a
r
g
e
d

t
o
no
n

O
p
e
r
a
t
i
o
n
s

&

M
a
i
n
t
e
n
a
n
c
e

A
c
c
o
u
n
t
s

b
a
s
e
d

o
n

p
r
o
Fo
r
m
a

L
a
b
o
r

a
n
d

B
e
n
e
f
i
t

C
a
l
c
u
l
a
t
i
o
n

a
n
d

c
u
r
r
e
n
t

n
o
n
-
w
o
k
d
a
y
in
f
o
r
m
a
t
i
o
n
(2
2
5
,
71
7
)
De
t
a
i
l
s
3.

P
r
o

F
o
r
m
a

P
a
y
r
o
l
l

a
t

A
p
r
i
l

1
,
2
0
0
6

R
a
t
e
s
4,

%

C
h
a
r
g
a
b
l
e

t
o

O
t
h
e
r

t
h
a
n

O
&
M

E
x
p
e
n
s
e
5.

P
a
y
r
o
l
l

O
t
h
e
r

T
h
a
n

O
&
M
6,

O
v
e
r
h
e
a
d

R
a
t
e
7.

P
r
o

F
o
r
m
a

O
v
e
r
h
e
a
d

C
r
e
d
i
t
8.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
70
3
51
4
25
.
35
5
4
%
19
2
59
5
83
.
21

%
(9
9
2
,
35
8
)
(7
6
6
64
1
)
(2
2
5
,
71
7
)
9,

A
d
j
u
s
t
m
e
n
t
Pa
y
r
o
l
l

R
e
l
a
t
e
d

E
x
p
e
n
s
e
s
10
,

F
I
C
A

T
a
x
e
s
11
,

F
e
d
e
r
a
l

U
n
e
m
p
l
o
y
m
e
n
t

T
a
x
e
s
12
,

S
t
a
t
e

U
n
e
m
p
l
o
y
m
e
n
t

T
a
x
e
s
13
.

G
r
o
u
p

H
e
a
l
t
h
,
L
i
f
e

&

L

T
O
14
,

W
o
r
k
e
r
s

C
o
m
p
e
s
a
t
i
o
n
15
,

P
e
n
s
i
o
n

(
F
A
S

8
7
)
16
.

P
E
B
O
P

(
F
A
S
1
0
6
)
17
,

T
u
i
t
i
o
n

A
i
d
18
,

T
h
r
i
f
t

P
l
a
n

E
x
p
e
n
s
e
s
19
.

T
o
t
a
l

P
a
y
r
o
l
l

R
e
l
a
t
e
d

E
x
p
e
n
s
e
s
35
3
22
9
5,
4
8
8
01
0
70
0
,
64
2
18
0
,
4
6
9
64
8
30
0
61
7
30
0
77
2
88
,
4
8
6
61
8
69
6
20
,

T
o
t
a
l

P
a
y
r
o
l
l

R
e
l
a
t
e
d

E
x
p
e
n
s
e
s
21
.

T
o
t
a
l

P
a
y
r
o
l
l
22
.

P
a
y
r
o
l
l

O
v
e
r
h
e
a
d

P
e
r
c
e
n
t
a
g
e
61
8
69
6
70
3
,
51
4
66
.
69
%
23
,

P
a
y
r
o
l
l

O
H

%

=

T
o
t
a
l

B
e
n
e
f
i
t
s
/
(G
r
o
s
s

P
a
y
r
o
l
l

-
(
G
r
o
s
s

P
a
y
r
o
l
l
'

W
o
r
k
d
a
y

A
d
d
i
t
i
v
e
)
)
24
,

A
d
d
i
t
i
v
e

f
o
r

N
o
n

W
o
r
k
d
a
y
s
25
.

O
v
e
r
h
e
a
d

R
a
t
e

t
o

b
e

A
p
p
l
i
e
d

t
o

P
a
y
r
o
l
l
66
.
69
%
16
.
52
%
83
.
21
%
Ex
h
i
b
i
t

N
o
,

4
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

5

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t
m
e
n
t

t
o

n
o
r
m
a
l
i
z
e

P
u
r
c
h
a
s
e
d

W
a
t
e
r

E
x
p
e
n
s
e
2.

A
d
j
u
s
t

P
u
r
c
h
a
s
e
d

W
a
t
e
r

E
x
p
e
n
s
e

t
o

a

n
o
r
m
a
l

y
e
a
r

f
o
r
re
n
t
e
d

a
n
d

l
e
a
s
e
d

n
a
t
u
r
a
l

f
l
o
w

r
i
g
h
t
s
,
s
h
a
r
e
s

o
w
n
e
d

i
n

c
a
n
a
l

c
o
m
p
a
n
y
an
d

c
o
n
t
r
a
c
t
s
/
l
e
a
s
e
s

f
o
r

s
t
o
r
a
g
e

w
a
t
e
r
De
t
a
i
l
s
3,

A
n
d
e
r
s
o
n

R
a
n
c
h

B
u
r
e
a
u

o
f

R
e
c
l
a
m
a
t
i
o
n

C
o
n
t
r
a
c
t
4.

B
a
s
i
n

6
3

R
e
n
t
a
l
:

B
o
i
s
e

V
a
l
l
e
t

D
i
t
c
h

C
o
m
p
a
n
y
5.

B
a
s
i
n

6
3

R
e
n
t
a
l
:

F
a
r
m
e
r
s
C
o
-
o
p
6.

B
a
s
i
n

6
3

R
e
n
t
a
l

P
o
o
l
7.

B
o
i
s
e

C
i
t
y

C
a
n
a
l

C
o
m
p
a
n
y

L
e
a
s
e
d

S
h
a
r
e
s
8.

B
o
i
s
e

C
i
t
y

C
a
n
a
l

C
o
m
p
a
n
y

O
w
n
e
d

S
h
a
r
e
s
9.

B
o
i
s
e

V
a
l
l
e
y

I
r
r
i
g
a
t
i
o
n

D
i
s
t
r
i
c
t

O
w
n
e
d

S
h
a
r
e
s
10
.

L
u
c
k
y

P
e
a
k

B
u
r
e
a
u

o
f

R
e
c
l
a
m
a
t
i
o
n

R
e
p
a
y
m
e
n
t

C
o
n
t
r
a
c
t
11
.

L
u
c
k
y

P
e
a
k

B
u
r
e
a
u

o
f

R
e
c
l
a
m
a
t
i
o
n

M
a
i
n
t
e
n
a
n
c
e

L
e
v
y
12
.

D
i
s
t
r
i
c
t

6
3

a
n
d

T
h
u
r
m
a
n

M
i
l
l

D
u
e
s
13
.

S
i
m
p
l
o
t

o
r

O
t
h
e
r

R
e
n
t
o
r
14
.

S
o
u
t
h

B
o
i
s
e

W
a
t
e
r
:

I
d
a
h
o

S
t
a
t
e

W
a
t
e
r

B
a
n
k
15
.

T
h
u
r
m
a
n

M
i
l
l

C
a
n
a
l

C
o
m
p
a
n
y
16
.

T
r
i
n
i
t
y

S
p
r
i
n
g
s

o
r

O
t
h
e
r

R
e
n
t
o
r
17
.

T
o
t
a
l

P
u
r
c
h
a
s
e
d

W
a
t
e
r

E
x
p
e
n
s
e

f
o
r

N
o
r
m
a
l
i
z
e
d

Ye
a
r
18
.

T
e
s
t

Y
e
a
r

E
x
p
e
n
d
i
t
u
r
e
s

f
o
r

S
u
r
f
a
c
e

W
a
t
e
r
19
.

L
e
s
s
:

T
e
s
t

Y
e
a
r

C
r
e
d
i
t

f
o
r

p
a
r
t
i
a
l

l
e
a
s
e

o
f

I
n
i
t
i
a
l

B
u
t
t
e
wa
t
e
r

r
i
g
h
t

b
y

I
d
a
h
o

G
r
o
u
n
d

W
a
t
e
r

A
p
p
r
o
p
r
i
a
t
o
r
s
20
.

N
e
t

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
21
.

A
d
j
u
s
t
m
e
n
t
An
n
u
a
l

E
x
p
e
n
s
e
25
,
77
0
00
0
81
8
56
,
00
0
28
,
00
0
15
0
45
5
16
,
67
4
20
0
00
0
80
0
44
,
70
0
70
3
50
0
20
5
,
77
0
27
7
54
1
48
,
11
4
22
9
,
42
7
(2
3
,
65
7
)
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
(2
3
,
65
7
)
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

6

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t

P
u
r
c
h
a
s
e
d

P
o
w
e
r

E
x
p
e
n
s
e
2.

T
o

a
d
j
u
s
t

p
u
r
c
h
a
s
e
d

p
o
w
e
r

e
x
p
e
n
s
e

b
a
s
e
d

o
n

p
r
i
c
i
n
g

a
t
Id
a
h
o

P
o
w
e
r

r
a
t
e
s

e
f
f
e
c
t
i
v
e

J
u
n
e

1
,
2
0
0
5
;

n
o
r
m
a
l
i
z
e

f
o
r

a

f
u
l
l
ye
a
r

u
s
a
g
e

o
f

C
W
T
P
/
R
W
P
S

a
n
d

a
n
n
u
a
l
i
z
e

r
e
d
u
n
d
a
n
t

p
o
w
e
r
su
p
p
l
y

e
x
p
e
n
s
e
De
t
a
i
l
s
3.

M
a
r
d
e
n

W
a
t
e
r

T
r
e
a
t
m
e
n
t

P
l
a
n
t

A
n
n
u
a
l

E
x
p
e
n
s
e
4.

L
e
s
s
:

L
i
g
h
t

A
l
l
o
w
a
n
c
e
5.

C
o
l
u
m
b
i
a

W
a
t
e
r

T
r
e
a
t
m
e
n
t

P
l
a
n
t
6.

L
e
s
s
:

L
i
g
h
t

A
l
l
o
w
a
n
c
e
7.

B
o
i
s
e

R
i
v
e
r

R
a
w

W
a
t
e
r

P
u
m
p

S
t
a
t
i
o
n
8.

R
e
d
u
n
d
a
n
t

P
o
w
e
r

a
n
d

R
e
s
e
r
v
e

C
a
p
a
c
i
t
y
:

C
W
T
P
/
R
W
P
S
9.

W
e
l
l
s
10
.

B
o
o
s
t
e
r
s
11
.

T
o
t
a
l

P
r
o

F
o
r
m
a

P
u
r
c
h
a
s
e
d

P
o
w
e
r

E
x
p
e
n
s
e
12
.

T
e
s
t

Y
e
a
r

P
u
r
c
h
a
s
e
d

P
o
w
e
r

E
x
p
e
n
s
e
13
.

A
d
j
u
s
t
m
e
n
t
Ta
r
i
f
f
19
P
19
P
9&
1
9
&
4
6
9S

&

7
9S

&

7
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
20
2
64
4
Am
o
u
n
t
17
1
,
4
6
8
(1
8
,
10
0
)
02
5
00
0
)
13
9
,
51
4
72
,
98
0
03
5
,
4
1
6
20
3
,
26
9
65
0
,
57
2
44
7
,
92
8
20
2
,
64
4
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

7

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t

C
h
e
m
i
c
a
l

E
x
p
e
n
s
e
2.

T
o

a
d
j
u
s
t

c
h
e
m
i
c
a
l

e
x
p
e
n
s
e

u
s
i
n
g

t
e
s
t

y
e
a
r

q
u
a
n
t
i
t
i
e
s
pr
i
c
e
d

a
t

c
u
r
r
e
n
t

p
r
i
c
e
De
t
a
i
l
s
3.

M
a
r
d
e
n

W
a
t
e
r

T
r
e
a
t
m
e
n
t

P
l
a
n
t

C
h
e
m
i
c
a
l

U
s
a
g
e
4.

C
o
l
u
m
b
i
a

W
a
t
e
r

T
r
e
a
t
m
e
n
t

P
l
a
n
t

C
h
e
m
i
c
a
l

U
s
a
g
e
5.

S
o
u
r
c
e

o
f

S
u
p
p
l
y

W
e
l
l
s

C
h
e
m
i
c
a
l

U
s
a
g
e
6.

T
e
s
t

Y
e
a
r

U
s
a
g
e

a
t

C
u
r
r
e
n
t

P
r
i
c
e
s
7.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
8.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
(3
,
24
9
)
Am
o
u
n
t
10
3
,
99
6
31
8
18
1
08
4
29
5
,
39
8
29
8
64
7
(3
,
24
9
)
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

8

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t

T
r
a
n
p
o
r
t
a
t
i
o
n

E
x
p
e
n
s
e
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
46
,
19
5
2.

T
o

a
d
j
u
s
t

t
r
a
n
s
p
o
r
t
a
t
i
o
n

e
x
p
e
n
s
e

i
n
c
l
u
d
i
n
g

v
e
h
i
c
l
e

l
e
a
s
e

e
x
p
e
n
s
e
,
fu
e
l
,
m
a
i
n
t
e
n
a
n
c
e
,

m
e
c
h
a
n
i
c

l
a
b
o
r

a
n
d

o
v
e
r
h
e
a
d
s
,

i
n
s
u
r
a
n
c
e

&
le
a
s
e

d
i
s
p
o
s
a
l

p
r
o
c
e
e
d
s
De
t
a
i
l
s
3.

L
e
a
s
e

E
x
p
e
n
s
e
4.

F
u
e
l

6
0
50
0

g
a
l
l
o
n
s

a
t

$
2
.
5.

O
u
t
s
i
d
e

M
a
i
n
t
e
n
a
n
c
e
,

R
e
g
i
s
t
r
a
t
i
o
n

F
e
e
s
,
E
m
i
s
s
i
o
n
s
Te
s
t
i
n
g
,

E
x
c
i
s
e

T
a
x
e
s
,
U
n
i
t
e
d

O
i
l
6.

M
e
c
h
a
n
i
c

L
a
b
o
r

p
e
r

L
a
b
o
r

S
c
h
e
d
u
l
e
7.

O
v
e
r
h
e
a
d
s

a
t

5
7
.
27
%
8.

T
r
a
n
s
p
o
r
t
a
t
i
o
n

I
n
s
u
r
a
n
c
e
9.

D
e
p
r
e
c
i
a
t
i
o
n

E
x
p
e
n
s
e

p
e
r

D
e
p
r
e
c
i
a
t
i
o
n

S
c
h
e
d
u
l
e
10
.

L
e
a
s
e

R
e
b
a
t
e
s

A
n
t
i
c
i
p
a
t
e
d
11
,

G
r
o
s
s

V
e
h
i
c
l
e

A
l
l
o
c
a
t
i
o
n

B
u
c
k
e
t
12
.

O
p
e
r
a
t
i
n
g

E
x
p
e
n
s
e

A
l
l
o
c
a
t
i
o
n

R
a
t
i
o

B
a
s
e
d

o
n
20
0
5

C
a
l
e
n
d
e
r

Y
e
a
r
13
.

T
o
t
a
l

P
r
o

F
o
r
m
a

T
r
a
n
s
p
o
r
t
a
t
i
o
n

B
u
c
k
e
t

t
o

E
x
p
e
n
s
e
14
.

A
d
d
:

2

V
e
h
i
c
l
e

A
l
l
o
w
a
n
c
e
s

&

E
x
p
e
n
s
e

R
e
p
o
r
t
s
15
.

T
o
t
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
16
,

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
17
,

A
d
j
u
s
t
m
e
n
t
Am
o
u
n
t
30
4
34
6
14
3
,
38
5
60
,
00
0
46
,
4
7
6
26
,
61
7
30
0
97
6
35
6
)
64
3
,
74
4
68
.
72
%
44
2
38
1
87
5
45
5
,
25
6
40
9
,
06
1
46
,
19
5
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

9

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
0
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

T
o

A
d
j
u
s
t

B
u
s
i
n
e
s
s

I
n
s
u
r
a
n
c
e

E
x
p
e
n
s
e
2.

A
d
j
u
s
t

G
e
n
e
r
a
l

L
i
a
b
i
l
i
t
y
,
Wo
r
k
e
r
s

C
o
m
p
e
n
s
a
t
i
o
n

a
n
d

P
r
o
p
e
r
t
y

I
n
s
u
r
a
n
c
e
Ex
p
e
n
s
e

t
o

a
d
j
u
s
t
e
d

t
e
s
t

y
e
a
r

l
e
v
e
l
29
8
,
00
0
De
t
a
i
l
s
Am
o
u
n
t
59
,
30
0
38
6
,
07
5
18
0
,
4
6
9
62
5
,
84
4
29
8
00
0
92
3
,
84
4
62
5
,
84
4
29
8
,
00
0
3.

T
e
s
t

Y
e
a
r

P
r
o
p
e
r
t
y

I
n
s
u
r
a
n
c
e
4.

T
e
s
t

Y
e
a
r

G
e
n
e
r
a
l

L
i
a
b
i
l
i
t
y

I
n
s
u
r
a
n
c
e
5.

T
e
s
t

Y
e
a
r

W
o
r
k
e
r
s

C
o
m
p
e
n
s
a
t
i
o
n

I
n
s
u
r
a
n
c
e
6.

T
o
t
a
l

U
n
a
d
j
u
s
t
e
d

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
7.

T
e
s
t

Y
e
a
r

A
d
j
u
s
t
m
e
n
t

f
o
r

N
o
n
-
Re
c
u
r
r
i
n
g

C
r
e
d
i
t
to

G
e
n
e
r
a
l

C
o
r
p
o
r
a
t
e

I
n
s
u
r
a
n
c
e
8.

T
o
t
a
l

A
d
j
u
s
t
e
d

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
9.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
10
.

A
d
j
u
s
t
m
e
n
t
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
0

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
1
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

T
o

E
l
i
m
i
n
a
t
e

f
r
o
m

t
h
e

T
e
s
t

P
e
r
i
o
d

e
x
p
e
n
s
e
s

t
h
a
t

d
o

n
o
t
qu
a
l
i
f
y

f
o
r

r
a
t
e
m
a
k
i
n
g

t
r
e
a
t
m
e
n
t

u
n
d
e
r

C
o
m
m
i
s
s
i
o
n

p
r
e
c
e
d
e
n
t
2.

A
d
j
u
s
t

T
e
s
t

Y
e
a
r

f
o
r

C
o
u
n
t
r
y

C
l
u
b

D
u
e
s
,
C
h
a
r
i
t
a
b
l
e

G
i
v
i
n
g
,

E
m
p
l
o
y
e
e

E
v
e
n
t
s
,
Lo
b
b
y
i
n
g

P
o
r
t
i
o
n

o
f

B
u
s
i
n
e
s
s

D
u
e
s

a
n
d

c
e
r
t
a
i
n

S
p
o
n
s
o
r
s
h
i
p
s
51
,
13
1
De
t
a
i
l
s
Am
o
u
n
t
3.

H
i
l
l
c
r
e
s
t

C
o
u
n
t
r
y

C
l
u
b

D
u
e
s
4.

S
p
o
n
s
o
r
s
h
i
p
s

f
o
r

E
a
r
t
h

D
a
y
,
ID
.

W
a
t
e
r

E
d
u
c
a
t
i
o
n
Id
a
h
o

W
a
t
e
r

E
d
u
c
a
t
i
o
n

F
o
u
n
d
a
t
i
o
n
,

B
o
i
s
e
Ad
v
e
r
t
i
s
i
n
g

F
e
d
e
r
a
t
i
o
n
5.

A
n
n
u
a
l

C
o
m
p
a
n
y

C
h
r
i
s
t
m
a
s

P
a
r
t
y

a
n
d

S
u
m
m
e
r

P
i
c
n
i
c
6,

B
o
i
s
e

W
a
t
e
r
s
h
e
d

E
x
h
i
b
i
t
s

I
n
c

C
o
n
t
r
i
b
u
t
i
o
n
7.

B
o
i
s
e

V
a
l
l
e
y

E
c
o
n
o
m
i
c

P
a
r
t
n
e
r
s
h
i
p
8.

N
A
W
C

a
n
d

I
A
C
I

L
o
b
b
y
i
n
g

P
o
r
t
i
o
n

o
f

D
u
e
s
9.

C
h
a
r
i
t
a
b
l
e

D
o
n
a
t
i
o
n
s

&

M
i
s
c
10
.

C
o
m
p
a
n
y

F
u
n
d
i
n
g

O
f

L
o
w

I
n
c
o
m
e

C
u
s
t
o
m
e
r

A
s
s
i
s
t
a
n
c
e
4,
4
0
9
00
0
11
,
97
8
10
,
00
0
00
0
30
0
50
7
93
7
11
,

T
o
t
a
l

T
e
s
t

Y
e
a
r

E
l
i
m
i
n
a
t
i
o
n
51
,
13
1
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
1

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
2
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

T
o

A
n
n
u
a
l
i
z
e

a
n
d

N
o
r
m
a
l
i
z
e

T
e
s
t

Y
e
a
r

A
m
o
r
t
i
z
a
t
i
o
n
s
2,

T
o

a
n
n
u
a
l
i
z
e

a
n
d

n
o
r
m
a
l
i
z
e

a
m
o
r
t
i
z
a
t
i
o
n
s

g
r
a
n
t
e
d

i
n

I
P
U
C

O
r
d
e
r

N
o
.
29
8
3
8

a
n
d

r
e
f
l
e
c
t
e
d

o
n

t
h
e

C
o
m
p
a
n
y
s
b
o
o
k
s

f
r
o
m

A
u
g
u
s
t

2
0
0
5

t
h
r
o
u
g
h
Ap
r
i
l

2
0
0
6

f
o
r

r
a
t
e

c
a
s
e

e
x
p
e
n
s
e
,

d
e
f
e
r
r
e
d

p
o
w
e
r
,

r
e
l
o
c
a
t
i
o
n
,
l
e
g
a
l
,
ta
n
k

p
a
i
n
t
i
n
g
,

w
a
t
e
r

q
u
a
l
i
t
y

t
e
s
t
i
n
g
De
t
a
i
l
s
Ac
c
o
u
n
t
Mo
n
t
h
l
y
An
n
u
a
l
i
z
e
d
3.

R
a
t
e

C
a
s
e

E
x
p
e
n
s
e

A
n
n
u
a
l
i
z
e
d
18
6
8
0
/
9
2
0
0
0
92
6
.
4
0
59
,
11
6
.
4.

R
e
l
o
c
a
t
i
o
n

E
x
p
e
n
s
e

A
n
n
u
a
l
i
z
e
d
18
6
2
1
/
9
2
0
5
2
33
3
.
15
,
99
9
.
5.

T
a
n
k

P
a
i
n
t
i
n
g

E
x
p
e
n
s
e

A
n
n
u
a
l
i
z
e
d
18
6
2
0
/
9
2
0
5
5
51
1
.
14
1
.
4
8
6.

L

T
2
E
S
W
T
R

W
Q

T
e
s
t
i
n
g

A
n
n
u
a
l
i
z
e
d
18
6
2
0
/
9
2
0
5
4
20
0
.
2,
4
0
0
.
7.

D
e
f
.

P
o
w
e
r

E
x
p
e
n
s
e

A
n
n
u
a
l
i
z
e
d
18
6
2
5
/
9
2
0
6
1
40
,
81
3
.
48
9
,
76
3
.
8.

D
e
f
.

T
e
r
r
a

G
r
a
n
d
e

L
e
g
a
l

A
n
n
u
a
l
i
z
e
d
18
6
2
0
/
9
2
0
5
8
64
.
77
5
.
4
4
9.

D
e
f
.

L
e
g
a
l

D
a
n
s
k
i
n

S
u
b

A
n
n
u
a
l
i
z
e
d
18
6
2
0
/
9
2
0
5
8
13
9
.
67
4
.
10
.

R
o
u
n
d
i
n
g
(1
6
.
4
4
)
11
.

T
o
t
a
l

A
n
n
u
a
l

E
x
p
e
n
s
e
57
5
,
85
6
.
12
.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
44
5
68
5
.
13
.

A
d
j
u
s
t
m
e
n
t
13
0
,
17
1
.
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
13
0
,
17
1
.
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
2

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
3
Li
n
e

N
o
,
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1,

A
m
o
r
t
i
z
a
t
i
o
n

o
f

D
e
f
e
r
r
e
d

T
a
n
k

P
a
i
n
t
i
n
g

E
x
p
e
n
s
e
2,

F
e
d
e
r
a
l

R
e
s
e
r
v
o
i
r
,
a

2
00
0
00
0

g
a
l
l
o
n

d
i
s
t
r
i
b
u
t
i
o
n

s
y
s
t
e
m
fa
c
i
l
i
t
y

w
i
l
l

b
e

p
a
i
n
t
e
d

i
n

t
h
e

S
p
r
i
n
g

o
f

2
0
0
6

f
o
r

a
n
es
t
i
m
a
t
e
d

$
1
5
0
,
00
0
50
0
,
De
t
a
i
l
s
Ad
j
u
s
t
m
e
n
t
15
0
,
00
0
.
20

Y
e
a
r
s
50
0
.
50
0
.
3,

A
n
t
i
c
i
p
a
t
e
d

P
a
i
n
t
i
n
g

E
x
p
e
n
s
e
4,

A
m
o
r
t
i
z
a
t
i
o
n

P
e
r
i
o
d
5,

T
o
t
a
l

A
n
n
u
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
6.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
7,

A
d
j
u
s
t
m
e
n
t
Ex
h
i
b
i
t

N
o
,

4
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
3

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
4
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

A
m
o
r
t
i
z
a
t
i
o
n

o
f

D
e
f
e
r
r
e
d

R
a
t
e

C
a
s
e

E
x
p
e
n
s
e
2.

T
o

a
d
j
u
s
t

o
p
e
r
a
t
i
n
g

e
x
p
e
n
s
e

f
o
r

a
m
o
r
t
i
z
a
t
i
o
n

o
f

d
e
f
e
r
r
e
d

r
a
t
e
ca
s
e

e
x
p
e
n
s
e

c
a
r
r
i
e
d

o
v
e
r

f
r
o
m

C
a
s
e

U
W
I
-
04
-
04

a
n
d
fo
r

C
a
s
e

U
W
I
-
06
-
10
8
,
04
2
.
De
t
a
i
l
s
Ad
j
u
s
t
m
e
n
t
18
2
16
8
.
25
0
,
00
0
.
43
2
,
16
8
.
4
Y
e
a
r
s
10
8
,
04
2
.
10
8
04
2
.
3.

D
e
f
e
r
r
e
d

E
x
p
e
n
s
e

c
a
r
r
y
o
v
e
r

f
r
o
m

C
a
s
e

U
W
I
-
04
-
4.

D
e
f
e
r
r
e
d

E
x
p
e
n
s
e

e
s
t
i
m
a
t
e
d

f
o
r

C
a
s
e

U
W
I
-
06
-
5.

T
o
t
a
l

D
e
f
e
r
r
e
d

E
x
p
e
n
s
e

t
o

b
e

A
m
o
r
t
i
z
e
d
6.

A
m
o
r
t
i
z
a
t
i
o
n

P
e
r
i
o
d
7.

T
o
t
a
l

A
n
n
u
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
Te
s
t

Y
e
a
r

E
x
p
e
n
s
e
9.

A
d
j
u
s
t
m
e
n
t
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
4

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
5
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

N
o
r
m
a
l
i
z
e

T
e
s
t

Y
e
a
r

f
o
r

A
m
o
r
t
i
z
a
t
i
o
n

o
f

D
e
f
e
r
r
e
d

E
R
P
2.

T
h
e

T
e
s
t

Y
e
a
r

C
o
n
t
a
i
n
s

f
o
u
r

m
o
n
t
h
s

o
f

A
m
o
r
t
i
z
a
t
i
o
n
Ex
p
e
n
s
e

f
o
r

D
e
f
e
r
r
e
d

E
R
P

E
x
p
e
n
s
e

a
p
p
r
o
v
e
d

i
n

C
a
s
e

U
W
I
-
00
-
(5
0
,
01
6
.
00
)
De
t
a
i
l
s
Ad
j
u
s
t
m
e
n
t
50
,
01
6
.
01
6
.
(5
0
,
01
6
.
00
)
3.

A
m
o
r
t
i
z
a
t
i
o
n

o
f

D
e
f
e
r
r
e
d

E
R
P

E
x
p
e
n
s
e

i
n

T
e
s
t

Y
e
a
r
4.

A
m
o
r
t
i
z
a
t
i
o
n

o
f

D
e
f
e
r
r
e
d

E
R
P

i
n

P
r
o

F
o
r
m
a

P
e
r
i
o
d
5.

T
o
t
a
l

A
n
n
u
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
6.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
7.

A
d
j
u
s
t
m
e
n
t
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
5

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
6
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

N
o
r
m
a
l
i
z
e

T
e
s
t

Y
e
a
r

f
o
r

W
r
i
t
e

O
f
f

o
f

D
e
f
e
r
r
e
d

E
R
P
/
E
S
P

E
x
p
e
n
s
e
2.

I
n

C
a
s
e

U
W
I
-
04
-
04

t
h
e

C
o
m
p
a
n
y

w
a
s

D
e
n
i
e
d

A
m
o
r
t
i
z
a
t
i
o
n
of

D
e
f
e
r
r
e
d

E
R
P

a
n
d

E
S
P

e
x
p
e
n
s
e
.

T
h
e

E
n
t
i
r
e

a
m
o
u
n
t

w
a
s
wr
i
t
t
e
n

o
f
f

i
n

t
h
e

t
e
s
t

y
e
a
r
.
$
(
1
53
7
42
2
.
00
)
De
t
a
i
l
s
Ad
j
u
s
t
m
e
n
t
53
7
,
4
2
2
.
53
7
,
4
2
2
.
(1

,
53
7
42
2
.
00
)
3.

W
r
i
t
e

O
f
f

o
f

D
e
f
e
r
r
e
d

E
R
P
/
E
S
P

E
x
p
e
n
s
e

i
n

T
e
s
t

Y
e
a
r
4.

W
r
i
t
e

O
f
f

o
f

D
e
f
e
r
r
e
d

E
R
P

i
n

P
r
o

F
o
r
m
a

P
e
r
i
o
d
5.

T
o
t
a
l

A
n
n
u
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
6.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
7.

A
d
j
u
s
t
m
e
n
t
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
6

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
7
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

N
o
r
m
a
l
i
z
e

T
e
s
t

Y
e
a
r

f
o
r

W
r
i
t
e

O
f
f

o
f

E
x
c
e
s
s

D
e
f
e
r
r
e
d

R
e
l
o
c
a
t
i
o
n

E
x
p
e
n
s
e
2.

I
n

C
a
s
e

U
W
I
-
04
-
04

t
h
e

C
o
m
p
a
n
y

w
a
s

D
e
n
i
e
d

A
m
o
r
t
i
z
a
t
i
o
n
on

$
5
0
,
10
6

o
f

e
x
c
e
s
s

d
e
f
e
r
r
e
d

r
e
l
o
c
a
t
i
o
n

e
x
p
e
n
s
e
.

T
h
i
s

a
m
o
u
n
t
wa
s

w
r
i
t
t
e
n

o
f
f

i
n

t
h
e

t
e
s
t

p
e
r
i
o
d
(5
0
,
09
3
.
00
)
De
t
a
i
l
s
Ad
j
u
s
t
m
e
n
t
50
,
09
3
.
50
,
09
3
.
(5
0
09
3
.
00
)
3.

W
r
i
t
e

O
f
f

o
f

E
x
c
e
s
s

D
e
f
e
r
r
e
d

R
e
l
o
c
a
t
i
o
n

E
x
p
e
n
s
e
4.

W
r
i
t
e

O
f
f

D
e
f
.

R
e
l
o
c
a
t
i
o
n

E
x
p
e
n
s
e

i
n

P
r
o

F
o
r
m
a

P
e
r
i
o
d
5.

T
o
t
a
l

A
n
n
u
a
l

P
r
o

F
o
r
m
a

E
x
p
e
n
s
e
6.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
7.

A
d
j
u
s
t
m
e
n
t
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
7

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

1
8
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
1.

A
d
j
u
s
t

E
x
p
e
n
s
e
s

R
e
l
a
t
e
d

t
o

V
o
l
u
m
e

N
o
r
m
a
l
i
z
a
t
i
o
n
2.

T
o

a
d
j
u
s
t

p
u
r
c
h
a
s
e
d

p
o
w
e
r

e
x
p
e
n
s
e

a
n
d

c
h
e
m
i
c
a
l

e
x
p
e
n
s
e
fo
r

t
h
e

u
p
w
a
r
d

v
o
l
u
m
e

n
o
r
m
a
l
i
z
a
t
i
o
n

e
x
p
e
n
s
e

m
a
d
e

b
y
Wi
t
n
e
s
s

G
r
a
d
i
l
o
n
e
29
7
De
t
a
i
l
s
Ad
j
u
s
t
m
e
n
t
3.

T
e
s
t

Y
e
a
r

P
u
r
c
h
a
s
e
d

P
o
w
e
r

E
x
p
e
n
s
e
4.

T
e
s
t

Y
e
a
r

C
h
e
m
i
c
a
l

E
x
p
e
n
s
e
1,
4
4
7
92
8
29
8
,
64
7
5.

T
o
t
a
l

V
a
r
i
a
b
l
e

C
o
s
t

R
e
l
a
t
e
d

t
o

V
o
l
u
m
e

N
o
r
m
a
l
i
z
a
t
i
o
n
74
6
,
57
5
6.

T
o
t
a
l

V
a
r
i
a
b
l
e

E
x
p
e
n
s
e
7.

T
e
s
t

Y
e
a
r

R
e
v
e
n
u
e
$
1
,
74
6
,
57
5
.
$
3
0
,
24
4
,
37
2
.
8.

R
a
t
i
o

o
f

V
a
r
i
a
b
l
e

C
o
s
t

t
o

R
e
v
e
n
u
e
9.

V
o
l
u
m
e

A
d
j
u
s
t
m
e
n
t

p
e
r

W
i
t
n
e
s
s

G
r
a
d
i
l
o
n
e
77
%
99
2
18
4
10
.

V
a
r
i
a
b
l
e

E
x
p
e
n
s
e

a
s
s
o
c
i
a
t
e
d

w
i
t
h

V
o
l
u
m
e

N
o
r
m
a
l
i
z
a
t
i
o
n
57
,
29
7
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
8

o
f

1
9
Ac
c
o
u
n
t
Ad
j
u
s
t
m
e
n
t
90
8
5
0
20
4
82
4
90
8
5
1
72
4
,
76
4
90
8
5
2
19
0
91
0
0
0
94
3
)
1 ,
93
2
83
5
90
8
5
2
19
0
1 ,
92
1

,
64
5
1 ,
93
2
83
5
(1
1
19
0
)
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.

2
6
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

T
o

A
d
j
u
s
t

t
h
e

T
e
s
t

Y
e
a
r

L
e
v
e
l

o
f

M
a
n
a
g
e
m
e
n
t

&

S
e
r
v
i
c
e

F
e
e
s
2.

T
h
e

t
e
s
t

y
e
a
r

c
o
n
t
a
i
n
s

a

c
o
m
p
o
n
e
n
t

o
f

M
&
S

F
e
e

e
x
p
e
n
s
e

t
h
a
t

w
a
s
ad
j
u
s
t
e
d

o
u
t

o
f

C
a
s
e

U
W
I
-
04
-
04

b
y

S
t
a
f
f

W
i
t
n
e
s
s

S
t
o
c
k
t
o
n
.
Th
e

s
a
m
e

a
d
j
u
s
t
m
e
n
t

i
s

m
a
d
e

i
n

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s
3.

T
e
s
t

Y
e
a
r

L
e
v
e
l

o
f

C
o
r
p
o
r
a
t
e

M&
S

F
e
e
s
4.

T
e
s
t

Y
e
a
r

L
e
v
e
l

o
f

R
e
g
u
l
a
t
e
d

M&
S

F
e
e
s
5.

T
e
s
t

Y
e
a
r

L
e
v
e
l

o
f

N
o
n
-
Re
g
u
l
a
t
e
d

M
&
S

F
e
e
s
6.

O
v
e
r
h
e
a
d
s

Ca
p
i
t
a
l
i
z
e
d
7.

T
o
t
a
l

M
&
S

F
e
e
s

I
n
c
l
u
d
e
d

i
n

T
e
s
t

Y
e
a
r
8.

E
l
i
m
i
n
a
t
i
o
n

o
f

A
c
c
o
u
n
t

9
0
8
5
2

N
o
n
-
Re
g
u
l
a
t
e
d

M
&
S

F
e
e
s
9.

A
d
j
u
s
t
e
d

T
e
s
t

Y
e
a
r

L
e
v
e
l

o
f

M
&
S

F
e
e
s
10
.

T
o
t
a
l

M
&
S

F
e
e
s

I
n
c
l
u
d
e
d

i
n

T
e
s
t

Y
e
a
r
11
.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
(1
1
19
0
)
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1
9

o
f

1
9
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t

D
e
p
r
e
c
i
a
t
i
o
n

E
x
p
e
n
s
e
2.

T
o

a
d
j
u
s
t

t
h
e

t
e
s
t

y
e
a
r

l
e
v
e
l

o
f

d
e
p
r
e
c
i
a
t
i
o
n

e
x
p
e
n
s
e

t
o

t
h
e

p
r
o

f
o
r
m
a
le
v
e
l

b
a
s
e
d

o
n

P
l
a
n
t

i
n

S
e
r
v
i
c
e
,
C
I
A
C

a
n
d

A
d
v
a
n
c
e
s

a
s

o
f

A
p
r
i
l

3
0
,

2
0
0
6
De
t
a
i
l
s
3.

P
r
o

F
o
r
m
a

D
e
p
r
e
c
i
a
t
i
o
n

E
x
p
e
n
s
e

p
e
r

E
x
h
i
b
i
t

4
,

S
c
h
e
d
u
l
e

2
,

P
a
g
e

2

o
f

2
4.

T
e
s
t

Y
e
a
r

D
e
p
r
e
c
i
a
t
i
o
n

E
x
p
e
n
s
e
5.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t
54
3
,
92
7
38
7
,
20
6
15
6
72
1
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

2
Pa
g
e

1

o
f

3
Plant
Account
Line No, Number Plant Account Description
301.Organization
302-
303-Land & Land Rights - Source of Supply
303-Water Rights - Source of Supply
303-Land & Land Rights - Water Treatment
303-Land & Land Rights - Trans. & Distrib.
303-Land & Land Rights - General Plant
Total Non-Depreciable Plant
9 304.
10 304-
11 304-
12 304-13 305-2014 306-20
15 307-16 308-2017 309-2018 310-20
19 311-
20 311-
21 311-
22 311-23 320-3024 320-3025 330-40
26 331-
27 331-28 331-40
29 333-
30 334.31 335-4032 336-4033 339-1034 339-2035 339-3036 339-4037 339-5038 340-5039 340-5040 340-5A41 340-5A42 340-5A43 340-5A44 341-50
45 342-
46 343-
47 343-
48 344-49 345-5050 345-5051 346-50
52 347-53 348-5054 348-50
55 OFFSET
Structures and Improvements - Source of Supply
Structures and Improvements - Water Treatment
Structures and Improvements - Trans. & Distrib.
Structures and Improvements - General Plant
Collecting & Impounding Reservoirs - Source of Supply
Lake, River & Other Intakes
Wells & Springs
Infiltration Galleries & Tunnels
Supply Mains
Power Generation Equipment
Power Electric Pumping Equipment - Source of Supply
Power Diesel Pumping Equipment - Source of Supply
Power Pumping Equipment - Water Treatment
Power Pumping Equipment - Trans, & Distrib.
Water Treatment Equipment
Water Treatment Equipment - Membranes
Distribution Reservoirs & Standpipes
Trans. & Distrib. Mains & Accessories - Intangible
Trans, & Distrib, Mains & Accessories - SOS
Trans, & Distrib. Mains & Accessories
Services
Meters and Meter Installations
Hydrants
Backflow Prevention Devices
Other Plant & Misc, Equipment - Intangible
Other Plant & Misc. Equipment - Source of Supply
Other Plant & Misc. Equipment - Water Treatment
Other Plant & Misc. Equipment - Trans, & Distrib,
Other Plant & Misc, Equipment - General Plant
Office Furniture and Equipment
AM / FM System - Mapping
Computer Hardware & Software
IFMS / WAN / PeopleSoft
Update to PS 8.4
Customer Information System
Transportation Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Confined Space Monitor, Generator, Trench Shield
Laboratory Equipment
Power Operated Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Other Tangible Property
Master Plan
AFUDC Equity Tax Gross Up Component
Rounding
Total Depreciable Plant
Total Plant in Service, CIAC and CAC
United Water Idaho
Pro Forma Annual Depreciation Provision
Test Year Ended April 30, 2006
Forecasted as of
April 30, 2006
Gross CIAC per
General Ledger Pro FormaForecasted Advance Total Depreciation AnnualNet Depreciable
Plant In Service 271 000 252000 Utility Plant Rate Depreciation
04/30/2006 04/30/2006 04/30/2006 04/30/2006 Expense
107,048 (6,986)100,062 00%
955 955 00%
810,391 (327 290)(279,094)204,007 00%
206,331 206,331 00%
889,034 889,034 00%
447 807 (40,440)407,367 00%
213,383 213,383 00%
674 949 (327,290) $(326,520) $021 139
632,015 (263,585)(81,647)286,783 00%
15,348,937 15,348 937 00%
106,691 106,691 00%
229,969 229,969 50%
83,217 (24 461)20,430 79,186 00%
009,019 (68,216)940,803 00%
267 299 397,625)(406,886)462,788 86%
60,351 60,351 00%
271 116 (9,391)(328,995)932 730 00%
600,541 600,541 00%
15,912 477 (1,815,317)(466,550)13,630,610 00%
00%
899,234 899,234 00%
071,633 (129,574)942,059 00%
441 747 (36,860)(3,384)22,401 503 00%
746,683 746,683 14,00%
861 991 (1,163,794)(904,482)793,715 00%
145 145 00%
144 144 00%
112,206,800 (47,515 594)854,151)61,837,055 00%
801 283 (8,313,694)(536,610)950,979 50%
12,640,616 (191,517)12,449,099 50%
427,742 327 432)(6,986)93,324 50%
00%
00%
913 913 00%
49,296 49,296 00%
98,535 98,535 00%
15,798 15,798 00%
706,998 (1,131)705,867 67%
552,910 552,910 10.00%
560,719 560 719 20.00%
870,105 870,105 10,00%
664,445 664,445 10.00%
795,069 795,069 10.00%
139,042 139,042 11.49%
26,492 26,492 67%
479,663 479,663 67%
42,642 42,642 14,50%
116,643 (16,729)99,914 67%
58,817 58,817 14.50%
62,882 62,882 14,50%
509,702 (67,915)441 787 67%
110,351 110,351 67%
00%
589,443 589,443 10,00%
(928,687)(928,687)10%
(1,054,261)(1,054,261)10%
267 108,167 (62 145,346)(5,766,750)199,196,071
274,783,116 (62 472 636)(6,093,270)206,217,210
Less: Depreciation reported in Transportation Exhibit
Pro Forma Depreciation Expense
(15,976.00)
543,927
Exhibit No.
Healy
Schedule 2
Page2of3
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

T
o

a
d
j
u
s
t

A
m
o
r
t
i
z
a
t
i
o
n

o
f

P
l
a
n
t

H
e
l
d

f
o
r

F
u
t
u
r
e

U
s
e
2.

T
o

a
d
j
u
s
t

t
h
e

t
e
s
t

y
e
a
r

l
e
v
e
l

o
f

P
H
F
U

A
m
o
r
t
i
z
a
t
i
o
n

t
o

t
h
e

P
r
o

F
o
r
m
a
le
v
e
l

b
a
s
e
d

o
n

t
h
e

t
r
a
n
s
f
e
r

o
f

e
x
p
e
n
d
i
t
u
r
e
s

r
e
l
a
t
e
d

t
o

t
h
e

R
a
w

W
a
t
e
r
Pu
m
p

S
t
a
t
i
o
n

t
o

P
l
a
n
t

i
n

S
e
r
v
i
c
e
De
t
a
i
l
s
3.

P
r
o

F
o
r
m
a

P
H
F
U

A
m
o
r
t
i
z
a
t
i
o
n
4.

T
e
s
t

Y
e
a
r

P
H
F
U

A
m
o
r
t
i
z
a
t
i
o
n

E
x
p
e
n
s
e
5.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t
29
,
4
2
0
(2
9
,
42
0
)
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
(2
9
42
0
)
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

2
Pa
g
e

3

o
f

3
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
1.

A
d
j
u
s
t

P
r
o
p
e
r
t
y

T
a
x

E
x
p
e
n
s
e
2.

T
o

a
d
j
u
s
t

t
h
e

a
m
o
u
n
t

o
f

P
r
o
p
e
r
t
y

T
a
x

e
x
p
e
n
s
e
to

t
h
e

l
e
v
e
l

b
a
s
e
d

o
n

t
h
e

b
i
l
l
i
n
g
s

r
e
c
e
i
v
e
d

f
r
o
m

A
d
a

C
o
u
n
t
y

&
Ca
n
y
o
n

C
o
u
n
t
y

i
n

N
o
v
e
m
b
e
r

2
0
0
5
De
t
a
i
l
s
3.

A
d
a

C
o
u
n
t
y

P
r
o
p
e
r
t
y

T
a
x

B
i
l
l

N
o
v
e
m
b
e
r

2
0
0
5
4.

C
a
n
y
o
n

C
o
u
n
t
y

P
r
o
p
e
r
t
y

T
a
x

B
i
l
l

N
o
v
e
m
b
e
r

2
0
0
5
5.

T
o
t
a
l

P
r
o
p
e
r
t
y

T
a
x

E
x
p
e
n
s
e
6.

T
e
s
t

Y
e
a
r

E
x
p
e
n
s
e
7.

A
d
j
u
s
t
m
e
n
t
Ad
j
u
s
t
m
e
n
t
1,
4
3
1
,
94
6
05
3
1 ,
43
4
99
9
1,
4
2
2
,
4
3
1
12
,
56
8
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
12
,
56
8
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

1

o
f

4
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
To

a
d
j
u
s
t

E
m
p
l
o
y
e
r

F
I
C
A

T
a
x

L
i
a
b
i
l
i
t
y
40
7
De
t
a
i
l
s
FI
C
A
Me
d
i
c
a
r
e
Am
o
u
n
t
Am
o
u
n
t
Co
m
b
i
n
e
d
FI
C
A

B
a
s
e

f
o
r

2
0
0
6
94
,
20
0
No

L
i
m
i
t
FI
C
A

R
a
t
e

f
o
r

2
0
0
6
20
%
1.
4
5
%
Pr
o

F
o
r
m
a

P
a
y
r
o
l
l

a
t

2
0
0
6

R
a
t
e
s
70
3
51
4
70
3
,
51
4
Wa
g
e
s

i
n

E
x
c
e
s
s

o
f

F
I
C
A

b
a
s
e
10
6
,
28
0
Ta
x
a
b
l
e

W
a
g
e
s
59
7
23
4
70
3
,
51
4
FI
C
A

T
a
x

R
a
t
e
s
20
%
1.
4
5
%
Pr
o

F
o
r
m
a

F
I
C
A

T
a
x
28
5
,
02
9
68
,
20
1
35
3
,
22
9
Te
s
t

Y
e
a
r

E
x
p
e
n
s
e
33
0
,
82
2
10
.
Ad
j
u
s
t
m
e
n
t
22
4
0
7
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

2

o
f

4
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
To

a
d
j
u
s
t

F
e
d
e
r
a
l

U
n
e
m
p
l
o
y
m
e
n
t

I
n
s
u
r
a
n
c
e

T
a
x
13
9
De
t
a
i
l
s
Fe
d
e
r
a
l

T
a
x
a
b
l
e

B
a
s
e
00
0
Fe
d
e
r
a
l

T
a
x

R
a
t
e
80
%
Em
p
l
o
y
e
e
s

c
o
v
e
r
e
d

b
y

F
e
d
e
r
a
l

U
n
e
m
p
l
o
y
m
e
n
t

T
a
x
(9
2

F
u
l
l

T
i
m
e

a
n
d

6

T
e
m
p
s

(Q
)

$
7
00
0

l
i
m
i
t
)
Ta
x
a
b
l
e

B
a
s
e
68
6
,
00
0
Ta
x
a
b
l
e

W
a
g
e
s
68
6
,
00
0
Ta
x

R
a
t
e
80
%
Pr
o

F
o
r
m
a

F
e
d
e
r
a
l

U
n
e
m
p
l
o
y
m
e
n
t

T
a
x
48
9
Te
s
t

Y
e
a
r

E
x
p
e
n
s
e
35
0
10
.
Ad
j
u
s
t
m
e
n
t
13
9
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

3

o
f

4
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
De
t
a
i
l
s

o
f

A
d
j
u
s
t
m
e
n
t
s

t
o
Op
e
r
a
t
i
o
n
s

a
n
d

M
a
i
n
t
e
n
a
n
c
e

E
x
p
e
n
s
e

a
t

P
r
e
s
e
n
t

R
a
t
e
s
Ad
j
u
s
t
m
e
n
t

N
o
.
Li
n
e

N
o
.
De
s
c
r
i
p
t
i
o
n
Ad
j
u
s
t
m
e
n
t

A
m
o
u
n
t
To

a
d
j
u
s
t

S
t
a
t
e

U
n
e
m
p
l
o
y
m
e
n
t

I
n
s
u
r
a
n
c
e

T
a
x
40
3
De
t
a
i
l
s
20
0
6

I
d
a
h
o

T
a
x
a
b
l
e

B
a
s
e
29
,
20
0
20
0
6

I
d
a
h
o

U

C

T
a
x

R
a
t
e

f
o
r

U
W
I
D
0.
4
7
7
%
Em
p
l
o
y
e
e
s

c
o
v
e
r
e
d

b
y

U
.
C.

T
a
x
(9
2

R
e
g
u
l
a
r

E
m
p
l
o
y
e
e
s

&

6

T
e
m
p
s
)
Ta
x
a
b
l
e

B
a
s
e
72
7
,
56
1
Ta
x
a
b
l
e

W
a
g
e
s
72
7
56
1
Ta
x

R
a
t
e
0.
4
7
7
%
Pr
o

F
o
r
m
a

I
d
a
h
o

U
n
e
m
p
l
o
y
m
e
n
t

T
a
x
13
,
01
0
Te
s
t

Y
e
a
r

E
x
p
e
n
s
e
60
7
10
.
Ad
j
u
s
t
m
e
n
t
40
3
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

4

o
f

4
UN
I
T
E
D

W
A
T
E
R

I
D
A
H
O
Co
m
p
u
t
a
t
i
o
n

o
f

S
t
a
t
e

a
n
d

F
e
d
e
r
a
l

I
n
c
o
m
e

T
a
x
e
s
At

P
r
e
s
e
n
t

a
n
d

P
r
o
p
o
s
e
d

R
a
t
e
s
Li
n
e
No
.
OP
E
R
A
T
I
N
G

I
N
C
O
M
E

B
E
F
O
R
E

I
N
C
O
M
E

T
A
X
E
S
LE
S
S
:

T
A
X

D
E
D
U
C
T
I
O
N
S
In
t
e
r
e
s
t

E
x
p
e
n
s
e

(
A
)
Ex
c
e
s
s

T
a
x

O
v
e
r

B
o
o
k

D
e
p
r
e
c
i
a
t
i
o
n

(
B
)
TO
T
A
L

T
A
X

D
E
D
U
C
T
I
O
N
S
Ta
x
a
b
l
e

I
n
c
o
m
e
-
St
a
t
e
St
a
t
e

I
n
c
o
m
e

T
a
x

a
t

8
%
Fe
d
e
r
a
l

T
a
x
a
b
l
e

I
n
c
o
m
e

(
L
.
1
-
Fe
d
e
r
a
l

I
n
c
o
m
e

T
a
x

a
t

3
5
%
10
,
Le
s
s
:

A
m
o
r
t
i
z
a
t
i
o
n

o
f

I
T
C
11
,
Le
s
s
"
A
J
C
A

P
r
o
d
u
c
t
i
o
n

C
r
e
d
i
t
12
,
NE
T

F
E
D
E
R
A
L

I
N
C
O
M
E

T
A
X

E
X
P
E
N
S
E
13
.
(A
)

C
A
L
C
U
L
A
T
I
O
N

O
F

I
N
T
E
R
E
S
T

E
X
P
E
N
S
E

D
E
D
U
C
T
I
O
N
:
14
.
Pr
o

F
o
r
m
a

R
a
t
e

B
a
s
e
15
,
De
b
t

P
e
r
c
e
n
t
a
g
e

o
f

C
a
p
i
t
a
l
i
z
a
t
i
o
n
16
.
De
b
t

P
o
r
t
i
o
n

o
f

R
a
t
e

B
a
s
e
17
.
De
b
t

R
a
t
e
18
.
IN
T
E
R
E
S
T

E
X
P
E
N
S
E
19
.
(B
)

E
X
C
E
S
S

T
A
X

O
V
E
R

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N
:
20
,
Pr
o

F
o
r
m
a

T
a
x

D
e
p
r
e
c
i
a
t
i
o
n
21
,
Pr
o

F
o
r
m
a

B
o
o
k

D
e
p
r
e
c
i
a
t
i
o
n
22
,
EX
C
E
S
S

T
A
X

O
V
E
R

B
O
O
K

D
E
P
R
E
C
I
A
T
I
O
N

(
B
)
EX
I
S
T
I
N
G
RA
T
E
S
(1
)18
1
73
9
83
2
92
2
3,
4
5
6
07
3
8
2
8
8

9
9
5
89
2
74
4
15
1
,
4
2
0
51
9
7
.
39
8
81
9
08
9
(4
7
16
0
)
(1
0
2
,
4
7
0
)
66
9
.
46
0
PR
O
P
O
S
E
D
RA
T
E
S
(2
)
$
1
6
07
2
1
5
6
83
2
92
2
3,
4
5
6
07
3
8
2
8
8
.
99
5
78
3
16
1
62
2
65
3
10
6
1
6
5
8
1
71
5
80
4
(4
7
16
0
)
(1
0
2
,
4
7
0
)
56
6
.
17
4
$
1
4
1
01
5
14
7
51
.
46
0
%
72

5
6
6
.
39
5
66
%
48
3
2
9
2
2
$
1
0
00
0
00
0
54
3
92
7
3
4
5
6

0
7
3
Ex
h
i
b
i
t

N
o
,

4
He
a
l
y
Sc
h
e
d
u
l
e

4
Pa
g
e

1

o
f

3
United Water Idaho
Plant In Service with Rate Case Timing Adjustments
For Purpose of Calculating American Jobs Creation Act Production Credit
Plant Production &
Account April 2006 Plant 13 Month Water Treatment
Number Plant Account Description in Service Average Plant
301-Organization 107 048 107 048
302.
302-Land and Land Rights 955 955
303-Land & Land Rights - Source of Supply 810,391 798 027 798,027
303-Water Rights - Source of Supply 206,331 169 158 169 158
303-Land & Land Rights - Water Treatment 889,034 889 034
303-40 Land & Land Rights - Trans. & Distrib,447 807 444 692
303.Land & Land Rights - General Plant 213 383 213,383
304.Structures and Improvements - Source of Supply 632,015 286 835 286 835
304.Structures and Improvements - Water Treatment 15,348,937 306,497 306 497
304-40 Structures and Improvements - Trans. & Distrib.106,691 106 691
304-Structures and Improvements - General Plant 229,969 229 969
305-Collecting & Impounding Reservoirs - Source of Supply 83,217 217 217
306-Lake, River & Other Intakes 009,019 009 019
307-Wells & Springs 267,299 229 369
308-Infiltration Galleries & Tunnels 60,351 351
309-Supply Mains 271,116 272 774 272 774
310.Power Generation Equipment 600,541 495 357
311-Power Electric Pumping Equipment - Source of Supply 912 477 15,392 193 15,392 193
311.Power Diesel Pumping Equipment - Source of Supply
311-Power Pumping Equipment - Water Treatment 899,234 836 904 836,904
311-40 Power Pumping Equipment - Trans. & Distrib.071,633 071 633
320-Water Treatment Equipment 22,441 447 879,360 879,360
320-Water Treatment Equipment - Membranes 746,683 206 861 206 861
330-40 Distribution Reservoirs & Standpipes 861,991 836 902
331-Trans. & Distrib. Mains & Accessories - Intangible 145 145
331-Trans. & Distrib, Mains & Accessories - SOS 144 144
331-40 Trans. & Distrib. Mains & Accessories 112 206,800 108 461 120
333-40 Services 41,801,283 40,417 983
334-40 Meters and Meter Installations 640,616 373,069
335-40 Hydrants 427,742 362 641
336-40 Backflow Prevention Devices
339-Other Plant & Misc. Equipment - Intangible
339-Other Plant & Misc. Equipment - Source of Supply 21,913 467 32,467
339-Other Plant & Misc. Equipment - Water Treatment 49,296 296 296
339-40 Other Plant & Misc. Equipment - Trans. & Distrib.98,535 535
339-Other Plant & Misc. Equipment - General Plant 15,798 15,798
340.Office Furniture and Equipment 706,998 691 928
340-AM FM System - Mapping 552,910 552 910
340.Computer Hardware & Software 560,719 557 855
340-IFMS WAN PeopleSoft 870,105 870,105
340.Update of People Soft to Version 8.4 664,445 664 290
340-Customer Information System 795 069 795,069
341.Transportation Equipment 139,042 136 827
342-Stores Equipment 492 492
343-Tools, Shop and Garage Equipment 479,663 478 679
343-Confined Space Monitor, Generator, Trench Shield 642 642
344-Laboratory Equipment 116,643 116,643
345.Power Operated Equipment 58,817 817
345.Power Operated Equipment 882 882
346-Communications Equipment 509 702 1,473,420
347-Miscellaneous Equipment 110,351 110 351
348.Other Tangible Property
348.Master Plan 589,443 576 918
AFUDC Equity Tax Gross Up Component (928,687)(785 708)
Temporary Holding Area (1,054 261)(559 331)
Rounding
TOTAL 274,782,814
Total Plant In Service 13 Month Average 268,608,214
Total Production & Water Treatment Plant 68,313,587
Equity Portion of Overall Rate of Return as Proposed by Company 99996%
Net Income Attributable to Production and Water Treatment Plant 415,652
Production Credit Percentage 00%
Production Credit Reduction to Federal Income Taxes 102 470 Exhibit No, 4
Healy
Schedule 4
Page 2 of 3
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ca
l
c
u
l
a
t
i
o
n

o
f

R
e
v
e
n
u
e

R
e
q
u
i
r
e
m
e
n
t

&

N
e
t

t
o

G
r
o
s
s

M
u
l
t
i
p
l
i
e
r
Li
n
e

N
o
.
Ra
t
e

B
a
s
e
14
1
01
5
14
7
8.
4
2
7
%
88
3
14
3
36
0
86
0
52
2
28
4
67
2
3
2
9
1
89
0
41
7
27
4
,
92
1
69
1
10
0
.
00
0
0
0
%
00
2
3
2
3
9
%
00
2
9
5
7
3
%
99
.
99
4
7
2
%
00
0
%
99
9
5
8
%
91
.
99
5
%
35
,
00
%
32
.
19
8
3
%
40
.
20
3
1
5
8
59
.
79
6
8
4
2
67
2
3
2
9
1
Re
q
u
i
r
e
d

R
a
t
e

o
f

R
e
t
u
r
n
Re
q
u
i
r
e
d

N
e
t

O
p
e
r
a
t
i
n
g

I
n
c
o
m
e
Ad
j
u
s
t
e
d

N
e
t

O
p
e
r
a
t
i
n
g

I
n
c
o
m
e

R
e
a
l
i
z
e
d
Ne
t

O
p
e
r
a
t
i
n
g

I
n
c
o
m
e

D
e
f
i
c
i
e
n
c
y
Ne
t

T
o

G
r
o
s
s

M
u
l
t
i
p
l
i
e
r
Gr
o
s
s

R
e
v
e
n
u
e

I
n
c
r
e
a
s
e
Ne
t

O
p
e
r
a
t
i
n
g

I
n
c
o
m
e

R
e
q
u
i
r
e
m
e
n
t
Le
s
s
:

I
P
U
C

A
s
s
e
s
s
m
e
n
t

R
a
t
e
Le
s
s
:

U
n
c
o
l
l
e
c
t
i
b
l
e

A
c
c
o
u
n
t
s

E
x
p
e
n
s
e
St
a
t
e

T
a
x
a
b
l
e

I
n
c
o
m
e

R
e
s
i
d
u
a
l
St
a
t
e

T
a
x

R
a
t
e
Ef
f
e
c
t
i
v
e

N
e
t

S
t
a
t
e

T
a
x

R
a
t
e
Fe
d
e
r
a
l

I
n
c
o
m
e

T
a
x

R
e
s
i
d
u
a
l
In
c
r
e
m
e
n
t
a
l

F
e
d
e
r
a
l

I
n
c
o
m
e

T
a
x

R
a
t
e
Ef
f
e
c
t
i
v
e

F
e
d
e
r
a
l

T
a
x

R
a
t
e
Co
m
p
o
s
i
t
e
:
I
P
U
C

F
e
e
s
,
U
n
c
o
l
l
e
c
t
i
b
l
e
s

&

I
n
c
o
m
e

T
a
x
e
s
Co
m
p
o
s
i
t
e

R
e
s
i
d
u
a
l
Ne
t

t
o

G
r
o
s
s

M
u
l
t
i
p
l
i
e
r
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

4
Pa
g
e

3

o
f

3
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ra
t
e

C
a
s
e

U
W
I
-
06
-
Ra
t
e

B
a
s
e

S
u
m
m
a
r
y
Us
i
n
g

1
3

M
o
n
t
h

A
v
e
r
a
g
e

M
e
t
h
o
d
o
l
o
g
y
Ba
c
k
c
a
s
t
e
d

f
o
r

t
h
e

Y
e
a
r

E
n
d
i
n
g

A
p
r
i
l

3
0
,

20
0
6
Li
n
e

N
o
.
Ra
t
e

B
a
s
e

E
l
e
m
e
n
t
Ex
h
i
b
i
t

5

S
c
h
e
d
u
l
e

R
e
f
e
r
e
n
c
e
Ba
s
i
s

o
f

C
a
l
c
u
l
a
t
i
o
n
Sc
h
e
d
u
l
e

3
13

M
o
n
t
h

A
v
e
r
a
g
e
Sc
h
e
d
u
l
e

4
13

M
o
n
t
h

A
v
e
r
a
g
e
Sc
h
e
d
u
l
e

5
13

M
o
n
t
h

A
v
e
r
a
g
e
Sc
h
e
d
u
l
e

6
13

M
o
n
t
h

A
v
e
r
a
g
e
Sc
h
e
d
u
l
e

7
13

M
o
n
t
h

A
v
e
r
a
g
e
Sc
h
e
d
u
l
e

8
Te
s
t

Y
e
a
r

E
n
d
Sc
h
e
d
u
l
e

9
13

M
o
n
t
h

A
v
e
r
a
g
e
Sc
h
e
d
u
l
e

1
0
Te
s
t

Y
e
a
r

E
n
d
Pe
r

D
e
c
e
m
b
e
r

3
1
,

2
0
0
5
Sc
h
e
d
u
l
e

1
1
Ba
l
a
n
c
e

S
h
e
e
t

M
e
t
h
o
d
1.

G
r
o
s
s

P
l
a
n
t

i
n

S
e
r
v
i
c
e
To
t
a
l

A
c
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n

a
n
d

C
I
A
C
2.

A
m
o
r
t
i
z
a
t
i
o
n
Ne
t

U
t
i
l
i
t
y

P
l
a
n
t

i
n

S
e
r
v
i
c
e
4.

C
u
s
t
o
m
e
r

A
d
v
a
n
c
e
s

f
o
r

C
o
n
s
t
r
u
c
t
i
o
n
Co
n
t
r
i
b
u
t
i
o
n
s

i
n

A
i
d

o
f

C
o
n
s
t
r
u
c
t
i
o
n

(
n
e
t

o
f
5.

a
m
o
r
t
i
z
a
t
i
o
n
)
6.

U
t
i
l
i
t
y

P
l
a
n
t

A
c
q
u
i
s
t
i
o
n

A
d
j
u
s
t
m
e
n
t

N
e
t
7.

A
c
c
u
m
u
l
a
t
e
d

D
e
f
e
r
r
e
d

F
e
d
e
r
a
l

I
n
c
o
m
e

T
a
x
e
s
8.

P
r
e
-
19
7
1

I
n
v
e
s
t
m
e
n
t

T
a
x

C
r
e
d
i
t
s
9.

D
e
f
e
r
r
e
d

C
h
a
r
g
e
s

I
n
c
l
u
d
e
d

i
n

R
a
t
e

B
a
s
e
10
.

W
o
r
k
i
n
g

C
a
p
i
t
a
l

A
l
l
o
w
a
n
c
e
11
.
To
t
a
l

R
a
t
e

B
a
s
e
Am
o
u
n
t
26
8
60
8
21
4
(6
3
53
2
50
5
)
20
5
,
07
5
70
9
25
7
59
6
)
(5
0
,
07
6
34
7
)
57
5
,
11
4
(1
2
,
50
0
00
0
)
(1
2
,
72
2
)
88
2
31
4
32
8
67
5
14
1
01
5
,
14
7
'-
-
,
i
:
,
"
,,
-
,~

'

"
--'
,.
c:
;
,
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
Pa
g
e

1

o
f

1
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Su
m
m
a
'
Y

R
a
t
e

B
a
s
e

C
a
l
c
u
l
a
t
i
o
n
Ca
s
a

U
W
I
-
W-O
6
-
O
2
Se
p
t
e
m
b
.
,
Ap
r
i
l

2
0
0
5
Ma
y

2
0
0
5
Ju
n
e

2
0
0
5
Ju
l
y

2
0
0
5
Au
g
u
s
t

2
0
0
5
20
0
5
Oc
t
o
b
e
r

2
0
0
5
No
v
e
m
b
e
r
De
c
e
m
b
e
r
Ja
n
u
a
'
Y

2
0
0
6
Fe
b
r
U
B
'
Y

2
0
0
6
Ma
r
c
h

2
0
0
6
Ap
'
"

2
0
0
6
Ll
n
a

N
o
,
Ra
t
e

B
a
s
e

E
l
e
m
e
n
t
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
Ac
t
u
a
l
20
0
5

P
r
o
j
e
c
t
e
d

2
0
0
5

P
m
,
e
c
t
e
d
Pr
o
j
e
c
t
e
d
Pr
o
l
e
c
t
e
d
Pm
J
e
c
t
e
d
pm
J
e
e
l
e
d
13

M
o
n
t
h

A
v
e
r
a
g
e
Gr
o
s
s

P
l
a
n
t

I
n

S
e
"
,
l
c
e

P
a
r

B
o
o
k
s
;
Utl
l
i
l
y

P
l
a
n
t

I
n

S
e
"
,
l
c
e

P
r
e

P
l
a
n
t

I
n

S
e
"
"
c
e
2
A
d
J
u
s
l
m
e
n
t
s
13

M
o
n
t
h

A
v
e
r
a
g
e
24
7
40
7
40
'
24
6
,
84
0
,
97
5
24
7
76
4
,
98
8
24
7
88
4
,
80
6
26
4
,
37
B
,
B7
4
26
4
,
61
4
03
7
26
8
,
52
3
,
2B
I
27
1
,
6'6
,
59
4
27
0
.
4
7
7
,
76
8
26
9
,
32
6
,
35
9
27
2
,
17
2
,
5'4
27
3
,
04
2
,
91
4
27
4
,
22
5
,
61
4
PH
F
U
55
5
,
65
B
55
5
65
B
55
5
,
65
B
55
5
,
65
B
55
5
,
65
B
55
5
,
65
B
55
5
,
65
B
pm
J
O
C
t
e
d

G
r
o
s
s

S
p
e
n
d
42
2
,
70
0
B7
0
40
0
1.1
B
2
70
0
73
2
,
20
0
Re
d
u
c
e

p
m
J
e
e
I

S
p
e
n
d
CO
"
e
e
l
l
o
n

0
1

d
o
u
b
l
e

b
o
o
k
i
n
g

o
f

5
6
9
6
,
34
6
69
6
,
34
6
Re
t
i
r
e
m
e
n
t
s
(7
8
4
,
90
8
)
(7
8
4
,
90
8
)
(8
3
6
,
4'9
)
15
1
,
4
0
7
)
(2
7
2
B9
'
)
Gr
o
s
s

P
l
a
n
t

I
n

S
e
"
,
l
c
e
24
9
,
96
3
,
06
0
24
9
,
39
6
,
63
3
25
0
,
32
0
,
64
7
25
0
,
44
0

4
6
5
26
6

9
3
4
,
53
3
26
6
,
38
4
7
B
7
27
0
,
29
4
,
03
2
27
0
,
7B
O
,
17
5
26
9
,
32
6
,
35
9
27
2
1
7
2
5'4
27
3
,
04
2
91
4
27
4
2
2
5
6
'
4
27
4
,
95
7
,
B'4
26
4
,
47
9
,
96
5
No
l

U
s
e
d
Mo
n
t
h
l
y

C
h
a
n
g
e
7B
7
,
33
3
(5
6
6
42
6
)
92
4
0'3
11
9
,
B'B
'6
,
49
4
06
B
(5
4
9
,
74
5
)
90
9
,
24
5
48
6
,
'4
3
(',
45
3
,
B1
6
)
B4
6
,
15
5
B7
0
,
4O
0
1B
2
70
0
73
2
,
20
0
CW
I
P
'4
,
B2
0
,
B0
1
67
9
,
B2
6
40
5
,
33
4
1B
,
4O
0
,
25
7
96
7
74
1
6'9
,
74
5
91
9
,
B6
5
66
6
,
6B
5
04
5
,
92
2
Ad

u
a
t
e
d

P
l
a
n
t

I
n

S
e
N
l
c
e

f
o
r

1
3

M
o
n
t
h

A
v
e
r
a

I
n
26
0
,
92
9
,
22
0
26
3
,
94
O
,
46
6
26
4
,
4'5
,
B'6
26
5
,
66
2
,
34
'
26
6
,
30
9
,
62
B
26
B
,
01
3
,
11
2
26
B
,
90
4
03
8
27
0
,
'B
5
,
60
'
26
9
,
B4
7

7
0
5
27
1
,
99
7
,
5'4
27
2

B
6
7
,
91
4
27
4
0
5
0
,
61
4
27
4
7
B
2
B
,
4
26
B
,
60
B
,
2'4
Us
e
d
DlH
e
r
e
n
c
a
'0
,
96
6
16
0
,
4
54
3
,
B3
3
09
5
,
16
9
'5
,
22
'
B7
6
(6
2
4
90
5
)
62
B
,
32
5
('
,
38
9
,
99
4
)
(5
9
4
57
4
)
52
'
34
6
(1
7
5
,
0
0
0
)
(1
7
5
,
00
0
)
(1
7
5
,
00
0
)
(1
7
5
,
00
0
)
'2
B
,
24
9
Ac
c
u
m
u
l
a
t
e
d

D
e
n
r
e
c
l
a
t
l
o
n

a
n
d

A
m
o
n
l
z
e
t
l
o
n

P
e
r

B
o
o
k
s
:
Ac
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n
Ac
c
o
u
n
t

1
0
8
-
00
,

1
0
8
,
(5
0
,
65
7
67
'
)
(5
'
25
4
OO
B
)
(5
1
76
0
,
54
5
)
(5
2
,
17
6
,
BB
'
)
(5
2
,
72
4
31

B
)

(5
2
,
4
5
4
23
3
)
(5
2
B5
1

,
80
4
)

(5
3
,
B6
6
,
30
0
)
(5
4
14
2
,
62
0
)
(5
4
,
4
2
0
,
72
9
)
(5
4
97
3
,
72
9
)
(5
5
,
52
7
72
9
)
(5
6
,
08
3
,
72
9
)
Ac
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n

P
H
F
U
Ac
c
o
u
n
t

1
1
3
,
(3
1
B
,
53
1
)
(3
2
3
,
09
1
)
(3
2
7
35
0
)
(3
3
'
61
0
)
(3
3
5
,
66
9
)
(3
4
O
,
12
B
)
(3
4
4
,
38
8
)
Ac
c
u
m
u
l
a
t
e
d

A
m
o
n
l
z
e
t
l
o
n

C
I
A
C
Ac
c
o
u
n
t

1
1
1
-
(9
,
13
5
,
95
B
)
(9
,
22
9
,
5B
2
)
(9
,
32
3
,
20
5
)
(9
,
41
6
,
B2
9
)
(9
,
5'0
,
45
3
)
(9
,
60
4
,
07
6
)
(9
,
74
3
,
72
2
)
(9
,
84
7
62
3
)
(9
,
95
2
,
B5
3
)
(1
0
,
05
B
,
98
2
)
(1
0
,
16
6
,
01
1
)
('0
,
27
3
,
94
0
)
(1
0
,
38
2
,
76
9
)
To
t
a
l

A
c
c
u
m
u
l
a
t
e
d

D
e
o
r

&

A
m
o
n
60
,
11
2
,
46
0
60
,
B0
7
,
56
0
61
,
41
1
10
0
61
,
92
5
3
2
0
62
,
57
0
,
64
0
62
,
39
B
,
4
3
8
62
,
93
9
,
9'4
63

7
3
4
,
0'
4
64
0
9
5
,
47
3
47
9
,
71
1
65
1
3
9
,
74
0
65
,
BO
'

,
66
9
66
,
46
6
,
49
B
(6
3
,
22
'
,
73
5
)

N
o
l

U
s
e
d
Mo
n
t
h
l
y

C
h
a
n
g
e
(4
B
9
,
B6
9
)
(5
9
7
,
23
7
)
(5
0
5
,
63
7
)
(4
1
6
,
33
6
)
(5
4
7
,
43
7
)
27
0
,
OB
5
(3
9
7
,
57
'
)
(1
,
03
4
,
58
7
)
(2
5
6
,
23
0
)
(2
7
B
,
'0
9
)
(5
5
3
.
Q
0
0
)
(5
5
4
,
00
0
)
(5
5
6
,
00
0
)
Mo
n
t
h
l
y

C
h
a
n
g
e
25
9
)
25
9
)
25
9
)
25
9
)
25
9
)
25
9
)
25
9
)
34
4
,
38
B
Mo
n
t
h
l
y

C
h
a
n
g
e
(9
3
,
62
4
)
(9
3
,
62
4
)
(9
3
,
62
4
)
(9
3
,
62
4
)
(9
3
,
62
4
)
(9
3
,
62
4
)
(1
3
9
,
64
6
)
(1
0
3
,
90
1
)
(1
0
5
,
23
0
)
('0
6
,
'2
9
)
(1
0
7
02
9
)
('0
7
92
9
)
(1
0
B
,
B
2
9
)
Ad
j
u
s
t
e
d

A
c
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n

a
n
d

A
m
o
n
l
z
e
t
l
o
n

f
o
r

1
3

M
o
n
t
h

A
v
e
r
a
g
i
n
g
;
Ac
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n
Ac
c
o
u
n
l
1
0
B
'
OO
,

'
O
B
-
(5
0
,
95
7
,
67
'
)
(5
'

,
55
4
,
90
8
)
(5
2
,
06
0
,
54
5
)
(5
2
,
47
6
,
88
'
)
(5
3
,
02
4
31
8
)
(5
2
75
4
,
23
3
)
(5
3
,
15
1
80
4
)
(5
4
,
18
6
39
0
)
(5
4
,
44
2
62
0
)
(5
4
,
72
0
,
72
9
)
(5
5
,
27
3
72
9
)
(5
5
,
82
7
,
72
9
)
(5
6
,
38
3
,
72
9
)
Ac
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n

P
H
F
U
Ac
c
o
u
n
t

1
1
3
-
(3
1
B
,
53
1
)
(3
2
3
,
09
1
)
(3
2
7
35
0
)
(3
3
1
61
0
)
(3
3
5
,
BB
9
)
(3
4
0
,
12
B
)
(3
4
4
,
38
8
)
93
2
)
Ac
c
u
m
u
l
a
t
e
d

A
m
o
n
l
z
a
t
l
o
n

C
I
A
C
Ac
c
o
u
n
t

1
1
1
,
00

(9
,
14
2
,
53
3
)
(9
,
24
2
,
73
1
)
(9
,
34
2
,
93
0
)
(9
,
44
3
,
12
9
)
(9
,
54
3
,
32
B
)
(9
,
64
3
,
52
6
)
(9
,
7
4
3
,
72
2
)
(9
,
84
7
62
3
)
(9
,
95
2
,
85
3
)
(1
0
05
B
,
98
2
)
('O
I6
8
,
Of
t
)
(1
0
,
27
3
,
94
0
)
(1
0
,
36
2
,
7
6
9
)
To
t
a
l

A
d

u
s
l
e
d

A
c
c
u
m
u
l
a
t
e
d

D
e

r
e
c
l
a
t
l
o
n

a
n
d

A
m
o
n
l
z
a
"
o
n
62
,
73
7
8
8
8
39
7
4
0
5
64
7
7
9
7
1
1
66
,
76
6
,
49
B
(6
3
,
53
2
,
50
5
Us
e
d
Ne
t

U
t
i
l
i
t

P
l
a
n
t

B
a
s
e
d

o
n

A
d

u
s
t
e
d

B
o
o
k
s
:
20
0
,
81
6
,
76
0
20
3
,
'
3
2
,
B8
6

20
3
,
00
4
,
7'6
20
3
,
73
7
0
2
'
20
3
,
73
8
,
98
B
20
5
6
'
4
67
4
20
5
,
96
4
12
4
20
6
,
45
1
58
7
20
5
,
75
2
23
2
20
7
5'7
,
80
3
20
7
,
72
B
,
17
4
20
8
,
24
8

9
4
5
20
8
,
3'6
3
1
6
20
5
,
07
5
,
70
9
Us
e
d
Cu
s
t
o
m
e
r

A
d
v
a
n
c
e
s

f
o
r

C
o
n
s
t
r
u
c
t
i
o
n
(6
,
46
'

,
37
5
)
(6
,
42
9
,
41
4
)
(6
,
38
0
,
58
9
)
(6
,
33
'

,
25
9
)
(6
,
28
'

,
53
7
)
(6
,
28
1
53
7
)
(6
,
27
6
,
73
7
)
(6
,
27
6
,
73
7
)
(6
,
07
'
28
9
)
(6
,
'8
5
86
4
)
(6
,
15
4
,
99
9
)
(6
,
'2
4
,
'3
4
)
(6
,
09
3
,
26
9
)
62
5
7

5
9
6
Us
e
d
Mo
n
t
h
l
y

C
h
a
n
g
e
70
0
96
2
48
,
B2
5
49
,
32
9
49
,
72
2
80
0
20
5
,
44
8
(1
1
4
57
5
)
30
,
86
5
30
,
86
5
30
,
86
5
Co
n
t
r
i
b
u
t
i
o
n
s

I
n

A
i
d

o
t

C
o
n
s
t
r
u
c
t
i
o
n
(5
9
,
B5
5
,
37
5
)
(5
0
,

'
5
2
OO
B
)
(6
2
,
4
7
2
,
63
5
)
80
6
37
9
Us
e
d
Mo
n
t
h
l
y

C
h
a
n
g
e
'3
0

3
5
6
57
9
,
59
3
60
3

B
1
B
Am
o
n
l
z
e
t
l
o
n

o
f

C
I
A
C
12
3
,
99
0
21
7
61
4
3f
t
,
23
7
9,4
0
4
,
66
'
49
8
,
4B
5
59
2
,
10
8
73
'
75
4
53
5
,
65
6
94
0
,
B8
5
10
,
04
7
0'4
10
,

'
5
4
,
04
3
'0
,
26
1
,
97
2
10
,
37
0
,
60
1
97
3
0

0
3
2
Mo
n
t
h
l
y

C
h
a
n
g
e
93
,
62
4
93
,
62
4
93
,
62
4
93
,
62
4
93
,
6
2
4
93
,
62
4
'3
9
,
64
6
'0
3
,
90
'
'0
5
,
22
9
10
6
,
12
9
10
7
,
02
9
'0
7
,
92
9
'0
B
,
B
2
9
Na
t

C
I
A
C
47
,
95
6

B
9
1
48

5
3
3
,
24
6
48

6
6
9

6
7
6
49
,
04
5
,
93
3
49
,
22
6

5
3
4
50

2
6
26
6
50
,
75
6
,
09
'
5O
,
B9
5
,
94
5
50
,
21
1

'
2
3
50
,
6'4
1
6
6
51

f
t
O
,
95
5
60
6
,
84
5
'0
1
,
83
4
(5
0
,
07
6
,
34
7
)

U
s
e
d
Ut
l
t
l
t
y

P
l
a
n
t

A
c
q
u
i
s
i
t
i
o
n

A
d
j
u
s
t
m
e
n
t

(
G
r
o
s
s
)
60
0
,
76
1
60
0
,
76
1
60
0
,
76
1
60
0
,
76
1
60
0
,
76
'
60
0
,
76
1
60
0
,
76
1
60
0
,
76
1
60
0
,
76
1
60
0
,
76
1
60
0
,
76
1
60
0
,
7
6
'
60
0
,
76
'
UP
A
A

A
m
o
n
l
z
a
t
l
o
n
(2
0
,
98
3
)
(2
1
76
1
)
(2
2
53
8
)
(2
3
,
3'6
)
(2
4
09
3
)
(2
4
B7
'
)
(2
5
,
64
6
)
(2
6
,
42
3
)
(2
7
20
1
)
(2
7
97
B
)
(2
B
75
5
)
(2
9
,
53
3
)
(3
0
,
31
0
)
Mo
n
l
h
l
y

C
h
a
n
g
e
(7
7
8
)
(7
7
B
)
(7
7
7
)
(7
7
B
)
(7
7
7
)
(7
7
8
)
(7
7
5
)
(7
7
7
)
(7
7
7
)
(7
7
7
)
(7
7
7
)
(7
7
7
)
(7
7
7
)
UP
A
A

N
e
t
57
9
,
77
B
57
9
,
00
0
57
B
2
2
3
57
7
,
44
5
57
6
6
6
8
57
5
,
89
0
57
5
,
11
5
57
4

3
3
8
57
3

5
6
1
57
2
,
7B
3
57
2

0
0
6
57
1

2
2
B
57
0

4
5
'
57
5
,
11
4
Us
e
d
37

I

A
c
c
u
m
u
l
a
t
e
d

D
e
f
e
"
e
d

F
e
d
e
r
a
l
l
n
c
o
m
a

T
a
x
e
s
('
2
,
50
0
.
0
0
0
)

U
s
e
d
Pre

1
9
7
1

I
n
v
e
s
t
m
e
n
t

T
a
x

C
r
e
d
i
t
s
13
,
36
4
13
,
25
7
13
,
'5
0
13
,
12
,
93
6
82
9
12
,
12
,
6'5
'2
,
50
8
'2
,
12
,
2
3
'B
6
07
9
(1
2
,
72
2
)

U
s
e
d
39

I

D
e
f
e
"
e
d

C
h
a
r
g
e
s
B8
2
,
3'4
Us
e
d
Wo
r
k
l
n
Ca

l
I
a
l
23
2
8
6
7
5
23
2
8
,
67
5
32
8

6
7
5
23
2
8
,
67
5
23
2
8
6
7
5
32
B
,
67
5
32
8
,
67
5
2
3
2
B

6
7
5
32
B
6
7
5
2 3
2
B
,
67
5
2
3
2
B

6
7
5
23
2
B
,
67
5
32
B

6
7
5
32
B
,
67
5
Us
e
d
To
t
a
l

R
a
t
e

B
a
s
e
15
3
,
OO
B
,
26
0
14
1
01
5
,
14
9

I

U
s
e
d
Ad
'
u
s
t
e
d
'4
'
,
0'5
,
14
9
Ex
h
i
b
i
t

N
o
,

5
He
a
l
y
Sc
h
e
d
u
l
e

2
Pa
g
e

1

0
1
1

Un
t
t
e
d

W
a
t
e
r

I
d
a
h
o
Pla
n
t

I
n

S
e
r
v
i
c
e

w
t
t
h

R
a
l
e

C
a
s
e

T
i
m
i
n
g

A
d
j
u
s
t
m
e
n
t
s
Ad
d
n
l
o
n
a
l
Ad
d
n
l
o
n
a
l
Pm
J
e
c
t
s

N
o
l
Plo
l
e
c
t
s

N
o
t
In
c
l
u
d
e
d

2
0
0
4
In
c
l
u
d
e
d

2
0
0
4
Ma
y

2
0
0
5

Ra
t
e

e
a
a
e

L
e
s
a
Ju
n
e

2
0
0
5
Ra
l
e

e
a
a
e

L
e
s
s
Pl
a
n
t
De
v
e
l
o
p
e
l

M
a
i
n
s
Ac
t
u
a
l

C
W
T
P

P
e
l
Bl
a
n
k
e
t
s

e
n
d
UW
l
-
W
.
.
4
.
.
4
De
v
e
l
o
p
e
l

M
a
l
n
a
Bla
n
k
e
t
s

a
n
d
Ac
t
u
a
l

C
W
T
P

P
e
r
UW
l
-
W
.
.
4
-
0
4
Ac
c
o
u
n
t
Ap
I
I
I

2
0
0
5

P
l
a
n
t

I
n
& H
y
d
l
e
n
t
5
'
Ma
y

2
0
0
5

Pl
a
n
t

I
n

S
e
l
V
l
c
e
D,
B
m
w
n

I
h
l
o
u
g
h
De
v
e
l
o
p
e
r
Ex
h
l
b
l
l
8

P
I
O
J
e
c
t
s

M
a
y

2
0
0
5

P
l
a
n
t

I
n
& H
y
d
l
a
n
t
s
,
Ju
n
e

2
0
0
5
Pl
a
n
l

I
n

S
e
l
V
l
c
e
De
v
e
l
o
p
e
l
D,
B
r
o
w
n

t
h
l
o
u
g
h

E
x
h
l
b
n

8

P
I
O
J
e
c
t
s
Ju
n
e

2
0
0
5

P
l
a
n
t
Nu
m
b
e
l
Pla
n
t

A
c
c
o
u
n
t

D
e
s
c
r
l
p
t
l
o
n
Se
l
V
l
c
e
La
b
o
l

I
n

L
I
e
u
Bl
a
n
k
e
t
s
Re
t
i
r
e
d
Ma
y

2
0
0
5
PIO
J
e
c
t
s
In

S
e
l
V
l
c
e
Se
l
V
l
c
e
La
b
o
l

I
n

L
I
e
u
Bl
a
n
k
e
t
s
Re
t
l
l
e
d
PI
O
J
e
c
t
S
Ju
n
e

2
0
0
5
In

S
e
l
V
l
c
e
In

S
e
l
V
l
c
e
30
1
-
Or
g
a
n
l
z
a
l
i
o
n
10
7
04
8
10
7
04
8
10
7
,
04
8
30
2
-
30
2
-
La
n
d

a
n
d

L
a
n
d

R
l
g
h
l
S
95
5
95
5
95
5
30
3
-
La
n
d

&

L
a
n
d

R
l
g
h
l
S

'

S
o
u
r
c
e

0
1

S
u
p
p
l
y
75
6
,
81
2
75
6
,
81
2
75
6
,
81
2
30
3
-
Wa
t
e
r

R
i
g
h
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
13
5
,
83
0
11
6
14
3
,
94
6
84
6
16
0
,
79
2
30
3
-
La
n
d

&

L
a
n
d

R
l
g
h
l
S
'

W
a
t
e
r

T
l
e
a
t
m
e
n
t
88
9
,
03
4
88
9
,
03
4
88
9
,
03
4
:r
o
3
-
4
0
La
n
d

&

L
a
n
d

R
l
g
h
l
s

'

T
l
a
n
s
,

&

O
l
s
t
r
l
b
,
44
3
,
30
7
44
3
,
30
7
44
3
,
30
7
30
3
-
La
n
d

&

L
a
n
d

R
i
g
h
t
s
,

G
e
n
e
r
a
l

P
l
a
n
t
21
3
,
38
3
21
3
,
38
3
21
3
,
38
3
30
4
-
2
0
St
r
u
c
t
u
l
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s
,

S
o
u
l
c
e

o
f

S
u
p
p
l
y
10
3
,
66
5
(9
,
21
2
)
23
,
88
5
11
8
,
33
9
03
8
12
6
,
37
7
30
4
-
3
0
St
l
u
c
t
u
l
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

W
a
t
e
r

T
r
e
a
l
m
e
n
t
90
9
,
58
5
(2
1
30
0
)
19
0
48
2
24
2
,
40
6
15
,
32
1
17
3
33
8
84
1
15
,
32
6
,
35
2
30
4
-
4
0
S"
u
c
t
U
I
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

T
r
a
n
s
,

&

O
l
s
t
l
l
b
,
10
6
,
69
1
10
6
,
69
1
10
6
,
69
1
30
4
,
St
l
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
l
s

-

G
e
n
e
l
a
l

P
l
a
n
t
22
9
,
96
9
22
9
,
96
9
22
9
,
96
9
30
5
,
Co
l
l
e
c
t
i
n
g

&

I
m
p
o
u
n
d
i
n
g

R
e
s
e
"
,
o
l
r
s

'

S
o
u
r
c
e

o
f

S
u
p
p
l
y
83
,
21
7
83
,
21
7
83
,
21
7
30
6
-
La
k
e
,

R
i
v
e
r

&

O
t
h
e
l

I
n
t
a
k
e
s
00
9
,
01
9
00
9
,
01
9
00
9
,
01
9
30
7
,
We
l
l
s

&

S
p
r
i
n
g
s
11
6
,
80
4
(1
7
75
0
)
09
9
,
05
4
09
9
,
05
4
30
8
.
In
l
i
l
l
r
a
l
i
o
n

G
a
l
l
e
l
l
e
s

&

T
u
n
n
e
l
s
60
,
35
1
60
,
35
1
60
,
35
1
30
9
-
2
0
Su
p
p
l
y

M
a
i
n
s
29
2
,
66
8
(2
1
55
2
)
27
1
11
6
27
1
11
6
31
0
-
Po
w
e
r

G
e
n
e
r
a
l
i
o
n

E
q
u
l
p
m
e
n
l
38
1
12
5
91
8
41
4
04
3
26
7
41
4
,
31
0
31
1
-
Po
w
e
r

E
l
e
c
t
r
i
c

P
u
m
p
i
n
g

E
q
u
l
p
m
e
n
t
-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
71
9
,
57
6
(3
2
49
7
)
37
8
76
8
16
,
32
7
15
,
0
8
2
,
17
4
(3
,
85
4
)
50
,
63
3
45
5
15
,
14
0
,
40
8
31
1
-
Po
w
e
r

D
i
e
s
e
l

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
,

S
o
u
r
c
e

0
1

S
u
p
p
l
y
31
1
-
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
l
p
m
e
n
t
-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
36
8
,
29
9
40
0
,
19
4
76
8
,
49
2
(1
8
,
00
0
)
21
4
75
5
,
70
6
31
1
-
4
0
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
'

T
l
a
n
s
,

&

O
l
s
t
r
l
b
,
07
1
63
3
07
1
,
63
3
07
1
,
63
3
32
0
-
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
22
,
69
2
,
95
9
(1
8
9
,
71
0
)
18
3
,
20
4
64
0
,
79
5
23
,
32
7
24
7
(2
,
19
7
)
30
7
23
,
33
1
,
35
7
32
0
-
Wa
t
e
r

T
l
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
,

M
e
m
b
r
a
n
e
s
(2
5
8
,
(2
5
8
,
15
5
(2
5
4
61
7
)
33
0
-
4
0
Ol
s
t
r
l
b
u
l
i
o
n

R
e
s
e
"
,
o
l
r
s

&

S
t
a
n
d
p
i
p
e
s
73
4
,
81
9
77
,
96
0
81
2
77
9
13
,
19
0
82
5
,
96
9
33
1
-
Tr
a
n
s
,

&

O
l
s
t
r
l
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
,

I
n
t
a
n
g
i
b
l
e
14
5
14
5
14
5
33
1
-
Tra
n
s
,

&

O
l
s
t
r
l
b
,

M
a
i
n
s

&

A
c
e
e
s
s
m
l
e
s

-

S
O
S
14
4
14
4
14
4
33
1
-
4
0
Tra
n
s
,

&

O
l
s
"
'
b
,

M
a
i
n
s

&

A
c
e
e
s
s
o
r
l
e
s
10
4
,
93
9
,
81
4
48
7
52
9
52
1
(1
6
,
86
4
)
41
4
33
4
16
0
,
53
4
10
5
,
67
5
28
2
58
,
34
3
20
1
75
,
96
6
40
9
43
,
09
2
10
5
,
86
0
,
29
3
33
3
-
4
0
Se
"
,
l
c
e
s
38
,
90
5
,
11
8
27
4
20
5
(3
6
,
79
7
)
39
,
14
2
,
52
6
17
4
99
7
(6
7
5
)
39
,
31
6
,
84
8
33
4
-
4
0
Me
t
e
r
s

a
n
d

M
e
t
e
r

I
n
s
t
a
l
l
a
l
i
o
n
s
02
4
,
30
2
28
3
12
,
09
9
,
58
6
42
9
12
,
12
4
01
5
33
5
-
4
0
Hy
d
r
a
n
t
s
23
2
,
08
4
25
,
90
0
25
7
,
98
4
11
,
75
0
26
9
,
73
4
33
6
-
4
0
Be
e
k
l
l
o
w

P
r
e
v
e
n
l
i
o
n

D
e
v
i
c
e
s
33
9
.
Ot
h
e
r

P
l
a
n
t

&

M
I
s
c
,

E
q
u
l
p
m
e
n
l

-

I
n
t
a
n
g
i
b
l
e
33
9
.
Ot
h
e
r

P
l
a
n
t

&

M
I
s
c
,

E
q
u
i
p
m
e
n
t
.

S
o
u
r
c
e

o
f

S
u
p
p
l
y
37
,
15
7
15
7
37
,
15
7
33
9
-
3
0
Ot
h
e
r

P
l
a
n
t

&

M
I
s
c
,

E
q
u
i
p
m
e
n
t
,

W
a
t
e
r

T
r
e
e
l
m
e
n
t
49
,
29
6
49
,
29
6
49
,
29
6
33
9
-
4
0
Ot
h
e
r

P
l
a
n
t

&

M
I
s
c
,

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
,

&

O
l
s
t
r
l
b
,
98
,
53
5
53
5
98
,
53
5
33
9
-
5
0
Ot
h
e
r

P
l
a
n
t

&

M
I
s
c
,

E
q
u
l
p
m
e
n
l
-

G
e
n
e
r
a
l

P
l
a
n
t
15
,
79
8
15
,
79
8
15
,
79
8
34
0
-
5
0
Ot
l
i
e
e

F
u
r
n
n
U
I
e

a
n
d

E
q
u
l
p
m
e
n
l
68
8
,
90
2
68
8
,
90
2
68
8
,
90
2
34
0
-
5
0
AM

FM

S
y
s
t
e
m

-

M
a
p
p
i
n
g
55
2
91
0
55
2
,
91
0
55
2
,
91
0
34
0
-
5
A
Co
m
p
u
t
e
r

H
a
r
d
w
a
r
e

&

S
o
f
t
w
a
r
e
57
8
,
87
0
(5
3
6
)
57
8
,
33
4
(1
7
,
34
5
)
93
2
56
2
,
92
1
34
0
-
5
A
IF
M
S

WA
N

Pe
o
p
l
e
S
o
f
t
87
0
,
10
5
87
0
,
10
5
87
0
,
10
5
34
0
,
Up
d
a
t
e

o
f

P
e
o
p
l
e

S
o
f
t

t
o

V
e
r
s
i
o
n

8
.
4
66
4
04
3
66
4
,
04
3
66
4
,
04
3
34
0
,
Cu
s
l
o
m
e
l

I
n
f
o
r
m
a
l
l
o
n

S
y
s
t
e
m
79
5
,
06
9
79
5
,
06
9
79
5
,
06
9
34
1
-
5
0
Tla
n
s
p
o
r
t
a
l
i
o
n

E
q
u
i
p
m
e
n
t
13
5
84
2
13
5
,
84
2
13
5
,
84
2
34
2
,
5
0
Sto
r
e
s

E
q
u
l
p
m
e
n
l
26
,
49
2
26
,
49
2
26
,
49
2
34
3
-
To
o
l
s
,

S
h
o
p

e
n
d

G
a
r
a
g
e

E
q
u
i
p
m
e
n
t
48
1
25
8
48
1
,
33
7
48
1
33
7
34
3
-
5
0
Co
n
f
i
n
e
d

S
p
a
c
e

M
o
n
i
t
o
r
,
G
e
n
e
.
.
t
o
r
,

T
r
e
n
c
h

S
h
i
e
l
d
42
,
64
2
42
,
64
2
64
2
34
4
-
La
b
o
r
a
t
o
r
y

E
q
u
i
p
m
e
n
t
11
6
,
64
3
11
6
,
64
3
11
6
,
64
3
34
5
-
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
58
,
81
7
58
,
81
7
58
,
81
7
34
5
-
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
88
2
62
,
88
2
62
,
88
2
34
6
-
Co
m
m
u
n
l
c
a
l
i
o
n
s

E
q
u
i
p
m
e
n
t
44
0
,
84
0
58
1
44
8
,
42
2
98
5
44
9
,
40
6
34
7
-
Mi
s
c
a
l
l
a
n
e
o
u
s

E
q
u
i
p
m
e
n
t
11
0
,
35
1
11
0
,
35
1
11
0
,
35
1
34
8
-
Oth
e
r

T
a
n
g
i
b
l
e

P
m
p
e
n
y
34
8
-
Ma
s
t
e
r

P
l
a
n
52
9
,
52
9
27
,
03
1
55
6
,
56
0
03
3
56
3
,
59
3
AF
U
O
C

E
q
u
i
t
y

T
a
x

G
r
o
s
s

U
p

C
o
m
p
o
n
e
n
t
(6
9
6
,
34
6
)
(6
9
6
,
34
6
)
(6
9
6
,
34
6
)
Te
m
p
o
r
a
r
y

H
o
l
d
i
n
g

A
r
e
a
Ro
u
n
d
i
n
g
TO
T
A
L
26
0
,
92
9
,
22
0
51
3
,
42
9
35
4
,
00
9
32
4
,
13
0
73
5
,
31
6
11
1
,
66
1
62
0
,
96
0
26
3
,
94
0
,
46
6
70
.
0
9
3
20
6
,
62
8
42
,
07
1
12
6
,
5
3
1
19
,
35
7
92
,
81
4
26
4
,
41
5
,
81
6
26
4
37
8
,
61
3
Ex
h
l
b
"

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e
l

0
1
6

Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Pl
a
n
t

I
n

S
e
r
v
i
c
e

w
i
t
h

R
a
t
e

C
a
s
e

T
i
m
i
n
g

A
d
j
u
s
t
m
e
n
t
s
Ad
d
i
t
i
o
n
a
l
Ad
d
i
t
i
o
n
a
l
Pr
o
j
e
c
t
s

N
o
t
Pr
o
j
e
c
t
s

N
o
t
In
c
l
u
d
e
d

2
0
0
4
In
c
l
u
d
e
d

2
0
0
4
Ju
l
y

2
0
0
5
Ra
t
e

e
a
s
e

L
e
s
s
Au
g
u
s
t

2
0
0
5
Rs
t
e

C
a
s
e

L
e
s
s
Pl
a
n
t
De
v
e
l
o
p
e
r

M
a
i
n
s
Bla
n
k
e
t
s

a
n
d
Ac
t
u
a
l

C
W
T
P

P
e
r
UW
I
-
O4
-
(
)
4
De
v
e
l
o
p
e
r

M
a
i
n
s
UW
I
-
W-I
I
4
-
O
4
Bl
a
n
k
e
t
s

a
n
d
Ac
t
u
a
l

C
W
T
P

P
e
r
Ac
c
o
u
n
t
& H
y
d
r
a
n
t
s
,
Ju
l
y

2
0
0
5
Pl
a
n
t

I
n

S
e
r
v
i
c
e
De
v
e
l
o
p
e
r
D.

B
r
o
w
n

t
h
r
o
u
g
h

E
x
h
i
b
i
t

8

P
r
o
J
e
c
t
s

J
u
l
y

2
0
0
5

P
l
a
n
t

I
n
& H
y
d
r
a
n
t
s
;
Ex
h
i
b
i
t

8

P
r
o
j
e
c
t
s
De
v
e
l
o
p
e
r
Pla
n
t

I
n

S
e
N
l
c
e
D,
B
r
o
w
n

t
h
r
o
u
g
h
Au
g
u
s
t

2
0
0
5
Au
g
u
s
t

2
0
0
5
Nu
m
b
e
r
Pla
n
t

A
c
c
o
u
n
t

D
e
s
c
r
i
p
t
i
o
n
La
b
o
r

I
n

L
I
e
u
Bl
a
n
k
e
t
s
Re
t
i
r
e
d
Pro
j
e
c
t
s
Ju
l
y

2
0
0
5
In

S
e
N
l
c
e
Se
N
l
c
e
La
b
o
r

I
n

L
I
e
u
In

S
e
N
l
c
e
Pr
o
j
e
c
t
s
Re
t
i
r
e
d
Au
g
u
s
t

2
0
0
5
Bla
n
k
e
t
s
Pla
n
t

I
n

S
e
N
l
c
e
30
1
-
Or
g
a
n
i
z
a
t
i
o
n
10
7
,
04
8
10
7
04
8
30
2
-
30
2
.
La
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
95
5
95
5
30
3
-
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y

53
,
57
9
81
0
,
39
1
81
0
,
39
1
30
3
-
Wa
t
e
r

R
i
g
h
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
02
7
15
4
,
81
9
23
3
15
5
,
05
3
30
3
-
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
88
9
,
03
4
88
9
,
03
4
30
3
-
4
0
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

T
r
a
n
s
,

&

D
i
s
t
n
b
,
44
3
,
30
7
44
3
,
30
7
30
3
-
5
0
La
n
d

&

L
a
n
d

R
i
g
h
t
s
,

G
e
n
e
r
a
l

P
l
a
n
t
21
3
,
38
3
21
3
,
38
3
30
4
-
2
0
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
a
m
e
n
t
s
,

S
o
u
r
c
a

o
f

S
u
p
p
l
y
97
8
,
10
,
06
0
13
9
,
41
5
94
7
14
1
36
2
30
4
-
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
a
n
t
s

-

W
a
t
e
r

T
r
a
a
t
m
e
n
t
(1
7
21
1
)
93
3
15
,
31
9
,
07
4
12
,
33
4
15
,
33
1
,
4
1
3
30
4
-
4
0
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
10
6
,
69
1
10
6
,
69
1
30
4
-
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
22
9
,
96
9
22
9
,
96
9
30
5
-
Co
l
l
e
c
t
i
n
g

&

I
m
p
o
u
n
d
i
n
g

R
e
s
e
N
O
i
r
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
83
,
21
7
83
,
21
7
30
6
-
2
0
La
k
e
,

R
i
v
e
r

&

O
t
I
l
e
r

I
n
t
a
k
e
s
00
9
,
01
9
00
9
,
01
9
30
7
-
We
l
l
s

&

S
p
r
i
n
g
s
16
5
,
19
2
26
4
,
24
7
26
4
,
24
7
30
8
-
2
0
In
f
i
l
t
r
a
t
i
o
n

G
a
l
l
e
r
i
e
s

&

T
u
n
n
e
l
s
GO
,
35
1
GO
,
35
1
30
9
-
2
0
Su
p
p
l
y

M
a
i
n
s
27
1
11
6
27
1
,
11
6
31
0
-
2
0
Po
w
e
r

G
e
n
e
r
a
t
i
o
n

E
q
u
p
m
e
n
t
(2
7
)
41
4
28
2
(3
3
)
41
4
25
0
31
1
-
Po
w
e
r

E
l
e
c
t
r
~

P
u
m
p
i
n
g

E
q
u
p
m
e
n
t
-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
75
2
,
78
6
28
,
65
8
15
,
18
1
GO
5
76
,
37
1
25
,
03
8
15
,
28
3
,
0
1
4
31
1
-
Po
w
e
r

D
i
e
s
e
l

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
31
1
-
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
13
8
,
71
0
89
4
41
6
47
4
89
8
,
88
9
31
1
-
4
0
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
07
1
,
63
3
07
1
,
63
3
32
0
-
3
0
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
18
,
08
2
23
,
34
9
,
43
9
07
5
33
0
12
,
90
4
39
1
,
34
8
32
0
-
3
0
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t

-

M
e
m
b
r
a
n
e
s
24
0
)
(2
5
6
,
85
7
)
(2
5
6
,
85
7
)
33
0
.
.
1
0
Dis
t
r
i
b
u
t
i
o
n

R
e
s
e
N
O
i
r
s

&

S
t
a
n
d
p
;
,
e
s
18
,
58
7
84
4
55
6
22
3
84
8
,
77
9
33
1
-
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

I
n
r
a
n
g
i
b
l
e
14
5
14
5
33
1
-
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

S
O
S
14
4
14
4
33
1
-
4
0
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
22
4
,
41
5
07
4
(3
5
,
18
8
)
20
0
,
54
3
.
29
6
(1
,
15
3
)
10
6
,
29
0
,
27
9
11
6
,
75
2
95
1
23
9
,
67
3
40
6
20
,
63
3
10
6
,
66
9
,
69
4
33
3
-
4
0
Se
o
r
i
c
e
s
27
6
,
87
9
39
,
59
3
,
72
7
24
6
,
13
4
39
,
83
9
,
86
0
33
4
-
4
0
Me
t
e
r
s

a
n
d

M
e
t
e
r

I
n
s
t
a
l
l
a
t
i
o
n
s
93
,
56
6
12
,
21
7
58
1
29
3
24
9
,
87
4
33
5
-
4
0
Hy
d
r
a
n
t
s
26
9
,
73
4
28
,
95
4
29
8
68
8
33
6
-
4
0
8a
c
k
f
l
o
w

P
r
e
v
e
n
t
i
o
n

D
e
v
i
c
e
s
33
9
-
1
0
Ot
I
l
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
i
p
m
e
n
t
-
In
r
a
n
g
i
b
l
e
33
9
-
2
0
Ot
I
l
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
p
m
e
n
t
-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
15
7
37
,
15
7
33
9
-
3
0
Ot
I
l
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
;
,
m
e
n
t
-

W
a
t
e
r

T
r
e
a
t
m
e
n
t

49
,
29
6
49
,
29
6
33
9
-
4
0
Ot
I
l
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
;
,
m
e
n
t
-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
98
,
53
5
98
,
53
5
33
9
-
5
0
Ot
I
l
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
;
,
m
e
n
t
-

G
e
n
e
r
a
l

P
l
a
n
t
15
,
79
8
15
,
79
8
34
0
-
5
0
Of
f
~
e

F
u
r
n
i
t
u
r
e

a
n
d

E
q
u
i
p
m
e
n
t
42
4
68
9
,
32
5
68
9
,
32
5
34
0
-
5
0
AM

FM

S
y
s
t
e
m

-

M
a
p
p
i
n
g
55
2
91
0
55
2
,
91
0
34
0
-
5
A
Co
m
p
u
t
e
r

H
a
r
d
w
a
r
e

&

S
o
f
t
w
a
r
e
(1
0
,
70
2
)
55
2
21
9
55
2
,
21
9
34
0
-
5
A
IF
M
S
/
W
A
N
/
P
e
o
p
l
e
S
o
f
t
87
0
,
10
5
87
0
,
10
5
34
0
-
5
A
Up
d
a
t
e

o
f

P
e
o
p
l
e

S
o
f
t

t
o

V
e
r
s
i
o
n

8
,
4
66
4
,
0
4
3
66
4
,
04
3
34
0
-
5
A
Cu
s
t
o
m
e
r

I
n
f
o
r
m
a
t
i
o
n

S
y
s
t
e
m
79
5
,
06
9
79
5
,
06
9
34
1
-
Tra
n
s
p
o
r
t
a
t
i
o
n

E
q
u
p
r
n
e
n
t
13
5
84
2
13
5
,
84
2
34
2
-
Sto
r
e
s

E
q
u
p
m
e
n
t
26
,
49
2
26
,
49
2
34
3
-
5
0
To
o
l
s
,

S
h
o
p

a
n
d

G
a
r
a
g
e

E
q
u
p
m
e
n
t
48
1
,
33
7
48
1
,
33
7
34
3
-
5
0
Co
n
f
i
n
e
d

S
p
a
c
e

M
o
n
~
o
r
,
G
e
n
e
r
a
t
o
r
,
T
r
e
n
c
h

S
h
i
e
l
d
42
,
64
2
42
,
64
2
34
4
-
5
0
La
b
o
r
a
t
o
r
y

E
q
u
p
m
e
n
t
11
6
,
64
3
11
6
,
64
3
34
5
-
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
p
m
e
n
t
58
,
81
7
58
,
81
7
34
5
-
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
p
m
e
n
t
62
,
88
2
62
,
88
2
34
6
-
Co
m
m
u
n
~
a
t
i
o
n
s

E
q
u
p
m
e
n
t
75
2
1,4
5
6
,
15
8
(1
4
48
2
)
44
1
67
7
34
7
.
5
0
Mis
e
e
l
l
a
n
e
o
u
s

E
q
u
p
m
e
n
l
11
0
,
35
1
11
0
,
35
1
34
8
-
5
0
Oth
e
r

T
a
n
g
i
b
l
e

P
r
o
p
e
r
t
y
34
8
-
5
0
Ma
s
t
e
r

P
l
a
n
75
3
57
0
,
34
6
8,4
7
2
57
8
,
81
7
AF
U
D
C

E
q
u
i
t
y

T
a
x

G
r
o
s
s

U
p

C
o
m
p
o
n
e
n
t
(6
9
6
,
34
6
)
(6
9
6
,
34
6
)
Te
m
p
o
r
a
r
y

H
o
l
d
i
n
g

A
r
e
a
(2
0
0
,
00
0
)
(2
0
0
,
00
0
)
Ro
u
n
d
i
n
g
TO
T
A
L
22
4
41
5
38
4
51
8
45
,
89
0
20
8
,
27
3
15
,
63
1
45
9
,
57
7
26
5
,
66
2
,
34
1
14
5
,
70
6
46
6
33
7
37
4
50
,
68
2
99
,
06
0
26
6
,
30
9
,
62
8
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

2

0
1
6
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Pl
a
n
t

I
n

S
e
r
v
i
c
e

w
i
t
h

R
a
t
e

C
a
s
e

T
i
m
i
n
g

A
d
j
u
s
t
m
e
n
t
s
Ad
d
i
t
i
o
n
a
l
Ad
d
i
t
i
o
n
a
l
Pr
o
j
e
c
t
s

N
o
t
Pr
o
j
e
c
t
s

N
o
t
In
c
l
u
d
e
d

2
0
0
4
In
c
l
u
d
e
d

2
0
0
4
Se
p
t
e
m
b
e
r

2
0
0
5
Ra
t
e

e
a
s
e

L
e
s
s
Oc
t
o
b
e
r

2
0
0
5
Ra
t
e

e
a
s
e

L
e
s
s
Pl
a
n
t
De
v
e
l
o
p
e
r

M
a
i
n
s
UW
l
-
W-
G
4
4
I
Bla
n
k
e
t
s

a
n
d
Ac
t
u
a
l

C
W
T
P

P
e
r
De
v
e
l
o
p
e
r

M
a
i
n
s
Bla
n
k
e
t
s

a
n
d
UW
I
-
W.(
)
4
.
(
)
4
Ac
t
u
a
l

C
W
T
P

P
e
r
Ac
c
o
u
n
t
& H
y
d
r
a
n
t
s
;
Ex
h
i
b
i
t

8

P
r
o
j
e
c
t
s
De
v
e
l
o
p
e
r
Pla
n
t

I
n

S
e
r
v
i
c
e
D,
B
r
o
w
n

t
h
r
o
u
g
h
Se
p
t
e
m
b
e
r

2
0
0
5
Se
p
t
e
m
b
e
r

2
0
0
5
& H
y
d
r
a
n
t
s
;
De
v
e
l
o
p
e
r
Ex
h
i
b
i
t

8

P
r
o
J
e
c
t
s
Pla
n
t

I
n

S
e
r
v
i
c
e
D.
B
r
o
w
n

t
h
r
o
u
g
h
Oc
t
o
b
e
r

2
0
0
5
Oc
t
o
b
e
r

2
0
0
5
Nu
m
b
e
r
Pl
a
n
t

A
c
c
o
u
n
t

D
e
s
c
r
i
p
t
i
o
n
La
b
o
r

I
n

L
I
e
u
In

S
e
r
v
i
c
e
Pr
o
j
e
c
t
s
Re
t
i
r
e
d
Se
p
t
e
m
b
e
r

2
0
0
5
Bl
a
n
k
e
t
s
Pla
n
t

I
n

S
e
r
v
i
c
e
La
b
o
r

I
n

L
I
e
u
Pr
o
j
e
c
t
s
In

S
e
r
v
i
c
e
Re
t
i
r
e
d
Oc
t
o
b
e
r

2
0
0
5
Bla
n
k
e
t
s
Pla
n
t

I
n

S
e
r
v
i
c
e
30
1
-
Or
g
a
n
i
z
a
t
i
o
n
10
7
04
8
10
7
,
04
8
30
2
-
30
2
-
La
n
d

a
n
d

L
a
n
d

R
i
g
h
"
95
5
95
5
30
3
-
La
n
d

&

L
a
n
d

R
i
g
h
"

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
81
0
,
39
1
81
0
,
39
1
30
3
-
Wa
t
e
r

R
i
g
h
"

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
24
4
15
8
,
29
7
23
4
15
8
,
53
1
30
3
-
La
n
d

&

L
a
n
d

R
i
g
h
"

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
88
9
,
0
3
4
88
9
,
0
3
4
30
3
-
4
0
La
n
d

&

L
a
n
d

R
i
g
h
"

-

T
r
a
n
s
,

&

D
i
s
t
r
!
)
,
44
3
30
7
44
3
,
30
7
30
3
-
5
0
La
n
d

&

L
a
n
d

R
i
g
h
"

-

G
e
n
e
r
a
l

P
l
a
n
t
21
3
38
3
21
3
,
38
3
30
4
-
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
.
.

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
94
5
14
3
,
30
6
99
,
75
2
24
3
,
05
8
30
4
-
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
.
.

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
19
8
59
4
15
,
33
7
,
20
5
95
3
15
,
34
3
,
23
7
30
4
-
4
0
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
.
.

-

T
r
a
n
s
,

&

D
i
s
t
n
b
,
10
6
,
69
1
10
6
,
69
1
30
4
.
5
0
St
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
.
.

-

G
e
n
e
r
a
l

P
l
a
n
t
22
9
,
96
9
22
9
,
96
9
30
5
-
Co
l
l
e
c
n
n
g

&

I
m
p
o
u
n
d
i
n
g

R
e
s
e
r
v
o
i
r
s
,

S
o
u
r
c
e

o
f

S
u
p
p
l
y
83
,
21
7
83
,
21
7
30
6
-
La
k
e
,

R
i
v
e
r

&

O
t
h
e
r

I
n
t
a
k
e
s
00
9
,
01
9
00
9
,
01
9
30
7
.
We
l
l
s

&

S
p
r
i
n
g
s
05
2
26
7
,
29
9
26
7
,
29
9
30
8
-
2
0
In
f
i
l
t
r
a
t
i
o
n

G
a
l
l
e
r
i
e
s

&

T
u
n
n
e
l
s
60
,
35
1
60
,
35
1
30
9
-
2
0
Su
p
p
l
y

M
a
i
n
s
27
1
,
11
6
27
1
11
6
31
0
-
2
0
Po
w
e
r

G
e
n
e
r
a
t
i
o
n

E
q
u
i
p
m
e
n
t
41
4
25
0
11
2
09
1
52
6
,
34
1
31
1
-
Po
w
e
r

E
l
e
c
t
r
i
c

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
,

S
o
u
r
c
e

o
f

S
u
p
p
l
y
22
4
29
0
15
,
28
8
,
52
8
17
5
15
,
28
8
,
70
6
31
1
-
Po
w
e
r

D
i
e
s
e
l

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
31
1
-
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
42
7
89
9
,
31
6
(8
3
)
89
9
,
23
4
31
1
-
4
0
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
07
1
,
63
3
07
1
,
63
3
32
0
-
3
0
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
74
9
23
,
39
2
,
09
7
49
0
21
0
23
,
39
3
,
84
6
32
0
-
3
0
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t

-

M
e
m
b
r
a
n
e
s
84
3
(2
4
9
,
01
4
)
(2
4
9
,
01
4
)
33
0
-
4
0
Dis
t
n
b
u
t
i
o
n

R
e
s
e
r
v
o
i
r
s

&

S
t
a
n
d
p
;
,
e
s
16
5
34
0
84
9
,
28
4
(2
,
49
4
)
84
6
,
79
1
33
1
-
Tr
a
n
s
,

&

D
i
s
t
r
!
)
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

I
n
t
a
n
g
!
)
l
e
14
5
14
5
33
1
-
Tr
a
n
s
,

&

D
i
s
t
r
!
)
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

S
O
S
14
4
14
4
33
1
-
4
0
Tr
a
n
s
,

&

D
i
s
t
r
!
)
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
65
1
,
13
8
31
9
,
06
7
24
4
06
7
24
7
81
3
10
7
,
88
6
,
02
6
33
9
69
6
10
9
,
76
3
34
3
17
9
26
4
10
8
,
34
3
,
27
1
33
3
-
4
0
Se
r
v
i
c
e
s
44
8
,
15
8
40
,
28
8
,
01
8
32
2
,
62
3
40
,
61
0
,
64
1
33
4
-
4
0
Me
t
e
r
s

a
n
d

M
e
t
e
r

I
n
s
t
a
l
l
a
t
i
o
n
s
11
2
,
55
5
12
,
36
2
42
9
35
,
18
8
39
7
,
61
7
33
5
-
4
0
Hy
d
r
a
n
"
93
,
23
3
39
1
,
92
2
35
,
82
0
42
7
,
74
2
33
6
-
4
0
Ba
c
k
f
l
o
w

P
r
e
v
e
n
t
i
o
n

D
e
v
i
c
e
s
33
9
-
1
0
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

I
n
t
a
n
g
!
)
l
e
33
9
-
2
0
Ot
h
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
;
,
m
e
n
t

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
15
7
37
,
15
7
33
9
-
3
0
Ot
h
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
49
,
29
6
49
,
29
6
33
9
-
4
0
Ot
h
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
;
,
m
e
n
t

-

T
r
a
n
s
,

&

D
i
s
t
n
b
,
98
,
53
5
98
,
53
5
33
9
-
5
0
Ot
h
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
i
p
m
e
n
t
-

G
e
n
e
r
a
l

P
l
a
n
t
15
,
79
8
15
,
79
8
34
0
-
5
0
Of
f
"
,
e

F
u
r
n
i
t
u
r
e

a
n
d

E
q
u
i
p
m
e
n
t
68
9
,
32
5
68
9
,
39
8
34
0
-
5
0
AM

FM

S
y
s
t
e
m

-

M
a
p
p
i
n
g
55
2
91
0
55
2
,
91
0
34
0
-
5
A
Co
m
p
u
t
e
r

H
a
r
d
w
a
r
e

&

S
o
f
t
w
a
r
e
55
2
21
9
55
2
21
9
34
0
-
5
A
IF
M
S
/
W
A
N
/
P
e
o
p
l
e
S
o
f
t
87
0
,
10
5
87
0
,
10
5
34
0
-
5
A
Up
d
a
t
e

o
f

P
e
o
p
l
e

S
o
f
t

t
o

V
e
r
s
i
o
n

8
.
4
40
3
66
4
,
44
5
66
4
,
44
5
34
0
-
5
A
Cu
s
t
o
m
e
r

I
n
f
o
r
m
a
t
i
o
n

S
y
s
t
e
m
79
5
,
06
9
79
5
,
06
9
34
1
-
5
0
Tr
a
n
s
p
o
r
t
a
t
i
o
n

E
q
u
i
p
m
e
n
t
13
5
,
84
2
13
5
,
84
2
34
2
-
Sto
r
e
s

E
q
u
i
p
m
e
n
t
26
,
49
2
26
,
49
2
34
3
-
To
o
l
s
,

S
h
o
p

a
n
d

G
a
r
a
g
e

E
q
u
i
p
m
e
n
t
48
1
,
33
7
48
1
,
3
3
7
34
3
-
Co
n
f
i
n
e
d

S
p
a
c
e

M
o
n
;
r
o
r
,
G
e
n
e
r
a
t
o
r
,
T
r
e
n
c
h

S
h
i
e
l
d
42
,
64
2
64
2
34
4
.
5
0
La
b
o
r
a
t
o
r
y

E
q
u
i
p
m
e
n
t
11
6
,
64
3
11
6
,
64
3
34
5
-
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
81
7
58
,
81
7
34
5
-
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
88
2
62
,
88
2
34
6
-
5
0
Co
m
m
u
n
i
c
a
t
i
o
n
s

E
q
u
i
p
m
e
n
t
(3
3
4
)
44
1
34
3
21
,
96
0
4&
3
,
30
2
34
7
.
5
0
Mis
e
e
l
l
a
n
e
o
u
s

E
q
u
i
p
m
e
n
t
11
0
,
35
1
11
0
,
35
1
34
9
-
5
0
Oth
e
r

T
a
n
g
!
)
l
e

P
r
o
p
e
r
t
y
34
8
-
5
0
Ma
s
t
e
r

P
l
a
n
06
6
58
2
,
88
3
55
9
58
3
,
44
3
AF
U
D
C

E
q
u
i
t
y

T
a
x

G
r
o
s
s

U
p

C
o
m
p
o
n
e
n
t
(6
9
6
,
34
6
)
(6
9
6
,
34
6
)
Te
m
p
o
r
a
r
y

H
o
l
d
i
n
g

A
r
e
a
(2
0
0
,
00
0
)
(4
0
0
,
00
0
)
(2
0
0
,
00
0
)
(6
0
0
,
00
0
)
Ro
u
n
d
i
n
g
TO
T
A
L
74
4
37
1
33
2
98
1
24
6
,
63
1
,
16
,
97
4
36
2
,
52
7
26
8
,
01
3
,
11
2
37
5
,
51
6
10
9
,
81
5
23
9
,
87
8
64
3
16
5
,
07
5
26
8
,
90
4
,
03
8
Ex
h
i
b
i
t

N
o
,

5
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

3

0
1
8
Un
R
e
d

W
a
t
e
r

I
d
a
h
o
Pl
a
n
t

I
n

S
e
r
v
i
c
e

w
i
t
h

R
a
l
e

C
a
s
e

T
i
m
i
n
g

A
d
j
u
s
t
m
e
n
t
s
Pla
n
t
Ac
c
o
u
n
l
Nu
m
b
e
r
Pla
n
t

A
c
c
o
u
n
l

D
e
s
c
r
i
p
t
i
o
n
30
1
-
30
2
-
30
2
-
30
3
-
30
3
.
2
W
30
3
.
30
3
-
4
0
30
3
.
5
0
30
4
-
30
4
-
30
4
-
4
0
30
4
-
30
5
-
30
6
-
30
7
-
2
0
30
8
.
30
9
-
31
0
-
31
1
-
31
1
-
31
1
.
31
1
-
4
0
32
0
,
32
0
-
33
0
-
4
0
33
1
-
33
1
-
33
1
-
4
0
33
3
-
4
0
33
4
-
4
0
33
5
-
4
0
33
6
-
4
0
33
9
-
33
9
.
33
9
-
3
0
33
9
-
4
0
33
9
,
3e
o
-
34
0
-
5
0
3e
o
.
3e
o
.
3e
o
-
3e
o
-
34
1
-
34
2
-
34
3
-
34
3
-
34
4
-
5
0
34
5
-
34
5
.
5
0
34
6
-
34
7
-
34
8
-
5
0
34
8
-
5
0
Or
g
a
n
i
'
a
H
o
n
La
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
La
n
d

&

L
a
n
d

R
i
g
h
t
s
,

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Wa
t
e
r

R
i
g
h
t
s

-

S
o
u
r
c
e

0
1

S
u
p
p
l
y
La
n
d

&

L
a
n
d

R
i
g
h
t
s
,

W
a
f
e
r

T
r
e
a
t
m
e
n
f
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

S
o
u
r
c
e

0
1

S
u
p
p
l
y
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

T
r
a
n
s
,

&

D
i
s
l
r
i
b
,
Str
u
c
t
u
r
e
s

a
n
d

t
m
p
r
o
v
e
m
e
n
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
Co
l
l
e
c
t
i
n
g

&

I
m
p
o
u
n
d
i
n
g

R
e
s
e
r
v
o
i
r
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
La
k
e
,

R
i
v
e
r

&

O
I
h
e
r

I
n
t
a
k
e
s
We
l
l
s

&

S
p
r
i
n
g
s
In
H
l
l
r
a
H
o
n

Ga
l
l
e
r
i
e
s

&

T
u
n
n
e
l
s
Su
p
p
l
y

M
a
i
n
s
Po
w
e
r

G
e
n
e
r
a
H
o
n

E
q
u
i
p
m
e
n
t
Po
w
e
r

E
l
e
c
t
r
i
c

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
-

S
o
u
r
c
e

0
1

S
u
p
p
l
y
Po
w
e
r

D
i
e
s
e
l

P
u
m
p
i
n
g

E
Q
u
i
p
m
e
n
f

-

S
o
u
r
c
e

0
1

S
u
p
p
t
y
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
f
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
.

T
r
a
n
s
,

&

D
i
s
t
r
l
b
,
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
Q
u
i
p
m
e
n
l
'

M
e
m
b
r
a
n
e
s
Di
s
t
r
i
b
u
t
i
o
n

R
e
s
e
r
v
o
i
r
s

&

S
t
a
n
d
p
i
p
e
s
Tra
n
s
,

&

D
i
s
f
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
,

I
n
t
a
n
g
i
b
l
e
Tra
n
s
,

&

D
i
s
l
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
,

SO
S
Tra
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
Se
r
v
i
c
e
s
Me
t
e
r
s

a
n
d

M
e
t
e
r

I
n
s
t
a
l
i
a
H
o
n
s
Hy
d
r
a
n
t
s
Ba
c
k
f
l
o
w

P
r
e
v
e
n
H
o
n

D
e
v
i
c
e
s
OI
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
Q
u
i
p
m
e
n
l
-

I
n
t
a
n
g
i
b
l
e
OI
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
Q
u
i
p
m
e
n
l
-

S
o
u
r
c
e

0
1

S
u
p
p
l
y
OI
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
OI
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
OI
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

G
e
n
e
r
a
l

P
l
a
n
f
OI
"
c
e

F
u
r
n
i
t
u
r
e

a
n
d

E
Q
u
i
p
m
e
n
t
AM

FM

S
y
s
t
e
m

-

M
a
p
p
i
n
g
Co
m
p
u
t
e
r

H
a
r
d
w
a
r
e

&

S
o
l
l
w
a
r
e
IF
M
S

WA
N

Pe
o
p
l
e
S
o
l
l
Up
d
a
t
e

0
1

P
e
o
p
l
e

S
o
l
i

t
o

V
e
r
s
i
o
n

8
.
4
Cu
s
t
o
m
e
r

I
n
f
o
r
m
a
H
o
n

S
y
s
t
e
m
Tra
n
s
p
o
r
t
a
H
o
n

E
q
u
i
p
m
e
n
t
Sto
r
e
s

E
q
u
i
p
m
e
n
t
To
o
l
s
,

S
h
o
p

a
n
d

G
a
r
a
g
e

E
q
u
i
p
m
e
n
t
Co
n
f
i
n
e
d

S
p
a
c
e

M
o
n
l
l
o
r
,
G
e
n
e
r
a
l
o
r
, T
r
e
n
c
h

S
h
i
e
l
d
La
b
o
r
a
t
o
r
y

E
q
u
i
p
m
e
n
t
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
Co
m
m
u
n
i
c
a
t
i
o
n
s

E
q
u
i
p
m
e
n
t
Mis
c
e
l
l
a
n
e
o
u
s

E
q
u
i
p
m
e
n
t
OIh
e
r

T
a
n
g
i
b
l
e

P
r
o
p
e
r
t
y
Ma
s
t
e
r

P
l
a
n
AF
U
D
C

E
q
u
i
t
y

T
a
x

G
r
o
s
s

U
p

C
o
m
p
o
n
e
n
t
Te
m
p
o
r
a
r
y

H
o
t
d
i
n
g

A
r
e
a
Ro
u
n
d
i
n
g
TO
T
A
L
No
v
e
m
b
e
r

2
0
0
5

UW
l
-
W
-
o
4
-
0
4
De
v
e
l
o
p
e
r

M
a
i
n
s

Ex
h
l
b
h

8
&
H
y
d
r
a
n
t
s
;

Pro
j
e
c
t
s

I
n
La
b
o
r

i
n

L
i
e
u

Se
r
v
i
c
e
Ad
d
i
l
l
o
n
a
f
Pr
o
j
e
c
t
s

N
o
l
In
c
l
u
d
e
d

2
0
0
4
Rs
t
e

C
a
s
e

L
e
s
s
Bla
n
k
e
t
s

a
n
d
De
v
e
l
o
p
e
r
Pr
o
j
e
c
t
s
24
7
,
96
3
,
De
c
e
m
b
e
r

2
0
0
5
Re
c
t
.
.
s

C
W
T
P

De
v
e
l
o
p
e
r

M
a
r
n
s
Me
m
b
r
a
n
e
"
o

Fo
r
e
c
a
s
l
e
d

&
H
y
d
r
a
n
l
s
:

F
o
r
e
c
a
s
l
e
d
Is
o
l
s
t
e
d

P
A

t
o
r

Pla
n
l
l
n

S
e
r
v
i
c
e

A
d
d
i
l
l
o
n
s

P
e
r

D
,

N
o
v
e
m
b
e
r

2
0
0
5

N
o
v
e
m
b
e
r

20
0
5

L
a
b
o
r

I
n

Lie
u

(

A
d
d
h
l
o
n
s

P
e
r

D
.
De
p
r

P
u
r
p
o
s
e
s

Re
t
i
r
e
d

Br
o
w
n

Bl
a
n
k
e
t
s

Pl
a
n
l
l
n

S
e
r
v
i
c
e

No
n
e
)

Bro
w
n
10
7
04
8
(3
0
0
)
95
5
81
0
,
39
1
15
8
,
23
1
88
9
,
03
4
44
3
,
30
7
21
3
38
3
24
4
55
8
15
,
35
t
73
7
10
6
,
69
1
22
9
,
96
9
83
,
21
7
00
9
,
01
9
26
7
29
9
60
,
35
1
27
1
11
6
52
7
64
1
15
,
29
2
80
6
50
0
50
0
30
0
10
0
(2
)
(9
9
2
,
09
7
,
28
)
99
2
09
7
,
50
0
10
0
(3
,
20
0
)
89
9
,
23
4
07
1
63
3
22
,
eo
6
,
24
7
74
3
,
18
3
84
3
,
59
1
14
5
t4
4
t
0
9
,
47
3
,
83
6
eo
,
86
1

,
34
1
12
,
43
9
,
21
7
42
7
74
2
24
7
96
5
88
2
,
60
0
25
0
,
70
0
60
0
15
,
10
0
15
7
49
,
29
6
98
,
53
5
15
,
79
8
68
9
,
39
8
55
2
91
0
56
7
31
9
87
0
,
10
5
66
4
44
5
79
5
06
9
13
5
,
84
2
26
,
49
2
48
1
33
7
42
,
64
2
11
6
,
64
3
58
,
81
7
62
,
88
2
48
6
,
30
2
11
0
,
35
1
23
,
00
0
10
0
58
7
54
3
(6
9
6
,
34
6
)
(8
0
0
,
00
0
)
(2
0
0
,
00
0
)
23
3
,
60
0
20
0
,
00
0
27
0
,
18
5
,
60
1
Ad
d
i
l
l
o
n
a
l
Pr
o
j
e
c
t
s

N
o
l
fn
c
l
u
d
e
d

2
0
0
4
Ra
t
e

C
a
s
e

L
e
s
s
Bl
a
n
k
e
t
s

a
n
d
De
v
e
t
o
p
e
r
Pr
o
j
e
c
t
s
eo
o
80
0
)
60
0
47
,
70
0
10
0
20
6
,
20
0
15
8
,
00
0
60
0
(1
,
60
0
)
8,4
0
0
90
0
44
1
50
0
Ac
l
u
a
l

C
W
T
P

AF
U
D
C

E
q
u
i
t
y
Pe
r

D
,

B
r
o
w
n

Gr
o
s
s

P
l
a
n
l
Pla
n
t

I
n

S
e
r
v
i
c
e

Ih
r
o
u
g
h

Ad
J
u
s
t
m
e
n
l
l
o

D
e
c
e
m
b
e
r

20
0
5

D
e
c
e
m
b
e
r

2
0
0
5
Re
l
l
r
e
d

De
c
e
m
b
e
r

2
0
0
5

D
e
t
e
r
r
e
d

D
e
b
h
s

Bl
a
n
k
e
t
s

Pl
a
n
t

I
n

S
e
r
v
i
c
e
10
7
,
04
8
(9
,
24
3
)
95
5
81
0
,
39
1
15
8
,
23
1
88
9
,
03
4
44
3
,
30
7
21
3
,
38
3
24
3
,
71
5
15
,
3
4
8
,
93
7
10
6
69
1
22
9
,
96
9
83
,
21
7
00
9
,
01
9
26
7
,
29
9
60
,
35
1
27
1
11
6
53
1
,
24
1
15
,
26
0
,
47
1
(8
0
,
02
9
)
(2
7
,
37
6
)
(9
0
37
2
)
89
9
,
23
4
07
1
,
63
3
22
,
eo
6
,
34
7
74
3
,
18
3
84
3
,
59
1
14
5
14
4
10
9
,
65
2
,
66
0
eo
,
92
8
,
96
9
12
,
45
0
,
81
7
42
7
74
2
(1
2
50
0
)
37
,
15
7
49
,
29
6
98
,
53
5
15
,
79
8
67
6
,
89
8
55
2
,
91
0
52
6
,
71
9
87
0
,
IO
S
66
4
,
44
5
79
5
,
06
9
13
5
,
84
2
26
,
49
2
45
3
,
56
3
42
,
64
2
11
6
,
64
3
S8
,
81
7
62
,
88
2
48
8
,
20
2
11
0
,
3
5
1
(3
9
,
00
0
)
(2
7
,
71
4
)
(6
,
50
0
)
(2
3
2
,
3
4
1
)
58
9
,
44
3
(9
2
8
,
68
7
)
(1
,
05
4
,
26
1
)
(2
5
4
,
26
1
)
29
2
,
79
4
23
2
,
34
1
25
4
,
26
1
26
9
,
84
7
7
0
5
Ex
h
l
b
h

N
o
.

S
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e
4
o
l
s
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Pl
a
n
t

I
n

S
e
r
v
i
c
e

w
i
t
h

R
a
t
e

C
a
s
e

T
i
m
i
n
g

A
d
j
u
s
t
m
e
n
t
s
Pl
a
n
t
Ac
c
o
u
n
t
Nu
m
b
e
r
Pla
n
t

A
c
c
o
u
n
t

D
e
s
c
r
i
p
t
i
o
n
30
1
-
30
2
-
30
2
-
30
3
-
30
3
-
30
3
-
30
3
-
4
0
30
3
.
30
4
-
30
4
-
30
4
-
4
0
30
4
-
30
5
-
30
6
-
30
7
-
30
8
-
30
9
-
31
0
-
31
1
-
31
1
-
31
1
-
3
0
31
1
-
4
0
32
0
-
32
0
-
3
0
33
0
-
4
0
33
1
.
33
1
-
33
1
-
4
0
33
3
-
4
0
33
4
-
4
0
33
5
-
4
0
33
6
-
4
0
33
9
-
33
9
-
33
9
-
3
0
33
9
-
4
0
33
9
-
34
0
-
34
0
-
34
0
-
34
0
-
34
0
.
34
0
-
34
1
-
5
0
34
2
-
34
3
-
34
3
-
34
4
-
34
5
.
34
5
-
34
6
-
34
7
-
34
8
-
34
8
-
Or
g
a
n
i
z
a
t
i
o
n
La
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Wa
t
e
r

R
i
g
h
t
s

-

S
o
u
r
c
e

a
t

S
u
p
p
l
y
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

T
r
a
n
s
.

&

D
i
s
t
r
i
b
,
Str
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
Ca
l
i
e
c
t
i
n
g

&

I
m
p
o
u
n
d
i
n
g

R
e
s
e
l
V
o
i
r
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
La
k
e
,
R
i
v
e
r

&

O
t
h
e
r

I
n
t
e
k
e
s
We
l
l
s

&

S
p
r
i
n
g
s
In
f
i
l
t
r
a
t
i
o
n

G
a
l
l
e
r
i
e
s

&

T
u
n
n
e
l
s
Su
p
p
l
y

M
a
i
n
s
Po
w
e
r

G
e
n
e
r
a
t
i
o
n

E
q
u
i
p
m
e
n
t
Po
w
e
r

E
l
e
c
t
r
i
c

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Po
w
e
r

D
i
e
s
e
l

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
.

&

D
i
s
t
r
i
b
,
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t

-

M
e
m
b
r
a
n
e
s
Dis
t
r
i
b
u
t
i
o
n

R
e
s
e
l
V
o
i
r
s

&

S
t
a
n
d
p
i
p
e
s
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

I
n
t
a
n
g
i
b
l
e
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

S
O
S
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
Se
l
V
i
c
e
s
Me
t
e
r
s

a
n
d

M
e
t
e
r

I
n
s
t
a
l
l
a
t
i
o
n
s
Hy
d
r
a
n
t
s
Ba
c
k
f
l
o
w

P
r
e
v
e
n
t
i
o
n

D
e
v
i
c
e
s
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
.

E
q
u
i
p
m
e
n
t

-
In
t
a
n
g
i
b
l
e
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
.

E
q
u
i
p
m
e
n
t

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

G
e
n
e
r
a
l

P
l
a
n
t
Of
f
i
c
e

F
u
r
n
i
t
u
r
e

a
n
d

E
q
u
i
p
m
e
n
t
AM

FM

S
y
s
t
e
m

-

M
a
p
p
i
n
g
Co
m
p
u
t
e
r

H
a
r
d
w
a
r
e

&

S
o
f
t
w
a
r
e
IF
M
S
/
W
A
N
/
P
e
o
p
l
e
S
o
f
t
Up
d
a
t
e

o
f

P
e
o
p
l
e

S
o
f
t

t
o

V
e
r
s
i
o
n

8
,
Cu
s
t
o
m
e
r

I
n
f
o
r
m
a
t
i
o
n

S
y
s
t
e
m
Tr
a
n
s
p
o
r
t
a
t
i
o
n

E
q
u
i
p
m
e
n
t
Sto
r
e
s

E
q
u
i
p
m
e
n
t
To
o
l
s
,

S
h
o
p

a
n
d

G
a
r
a
g
e

E
q
u
i
p
m
e
n
t
Co
n
t
i
n
e
d

S
p
a
c
e

M
o
n
i
t
o
r
,
G
e
n
e
r
a
t
o
r
, T
r
e
n
c
h

S
h
i
e
l
d
La
b
o
r
a
t
o
r
y

E
q
u
i
p
m
e
n
t
Po
w
e
r

O
p
e
r
e
t
e
d

E
q
u
i
p
m
e
n
t
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
Co
m
m
u
n
i
c
a
t
i
o
n
s

E
q
u
i
p
m
e
n
t
Mis
c
e
l
l
a
n
e
o
u
s

E
q
u
i
p
m
e
n
t
Ot
h
e
r

T
a
n
g
i
b
l
e

P
r
o
p
e
r
t
y
Ma
s
t
e
r

P
l
a
n
AF
U
D
C

E
q
u
i
t
y

T
a
x

G
r
o
s
s

U
p

C
o
m
p
o
n
e
n
t
Te
m
p
o
r
a
r
y

H
o
l
d
i
n
g

A
r
e
a
Ro
u
n
d
i
n
g
TO
T
A
L
Ja
n
u
a
r
y

2
0
0
6
De
v
e
l
o
p
e
r

M
a
i
n
s
& H
y
d
r
a
n
t
s
:
La
b
o
r

I
n

L
i
e
u
UW
~
W
-
O
4
-
O
4
Ex
h
i
b
i
t

8
Pro
/
e
c
t
a

I
n
Se
l
V
l
c
e
Ac
t
u
a
l

C
W
T
P

Fa
b
r
u
a
r
y

2
0
0
6
Pe
r

D
,

B
r
o
w
n

Fo
r
e
c
a
s
t
e
d

De
v
e
l
o
p
e
r

M
a
i
n
s
Pl
a
n
t

I
n

S
e
r
v
i
c
e

t
h
r
o
u
g
h

J
a
n
u
a
r
y

A
d
d
l
t
i
o
n
a

P
e
r

D,

Ja
n
u
a
r
y

2
0
0
6

&
H
y
d
r
a
n
t
s
:
Re
t
i
r
e
d

20
0
6

Br
o
w
n

Pl
a
n
t

I
n

S
e
r
v
i
c
e

La
b
o
r

i
n

L
i
e
u
(2
2
00
0
)
10
7
04
8
95
5
81
0
,
39
1
48
,
10
0
20
6
,
33
1
88
9
,
03
4
50
0
44
7
,
80
7
21
3
,
38
3
23
6
,
90
0
48
0
,
61
5
15
,
34
8
93
7
10
6
,
69
1
22
9
,
96
9
21
7
00
9
,
01
9
26
7
,
29
9
35
1
27
1
,
11
6
69
,
30
0
60
0
,
54
1
60
5
,
70
0
15
,
84
4
17
7
89
9
,
23
4
07
1
,
63
3
10
,
10
0
22
,
41
6
,
44
7
50
0
74
6
,
68
3
84
3
59
1
14
5
14
4
72
7
,
80
0
11
0
,
37
7
,
4
0
0
29
6
80
0
18
4
,
58
3
33
0
,
4
0
0
12
,
60
1
61
6
42
7
74
2
91
3
49
,
29
6
98
,
53
5
15
,
79
8
60
0
68
3
,
69
8
55
2
91
0
20
0
54
6
,
91
9
87
0
,
10
5
66
4
,
4
4
5
79
5
,
06
9
20
0
13
9
,
04
2
26
,
49
2
26
,
10
0
47
9
,
66
3
64
2
11
6
,
64
3
58
,
81
7
62
,
88
2
30
,
50
0
50
9
,
70
2
11
0
,
35
1
58
9
,
4
4
3
(9
2
8
,
68
7
)
(1
,
05
4
26
1
)
(3
,
06
0
)
(4
1
18
6
)
(1
7
9
,
60
1
)
(1
5
,
2
4
4
)
(2
,
80
0
)
(9
,
00
0
)
(2
7
2
,
89
1
)
42
2
,
70
0
27
1
,
99
7
,
51
4
UW
~
W
-
O
4
-
O
4
Ex
h
i
b
i
t

8
Pr
o
J
e
c
t
s

I
n
Se
r
v
i
c
e
Ac
t
u
a
l

C
W
T
P
Pe
r

D
.

B
r
o
w
n

Fo
r
e
c
a
s
t
e
d
Pl
a
n
t

I
n

S
e
r
v
i
c
e

th
r
o
u
g
h

Ad
d
i
t
i
o
n
s

P
e
r

D
,

F
e
b
r
u
a
r
y

2
0
0
6
Re
t
i
r
e
d

Fe
b
r
u
a
r
y

2
0
0
6

Br
o
w
n

Pl
a
n
t

i
n

S
e
r
v
i
c
e
10
7
,
04
8
95
5
81
0
,
39
1
20
6
,
33
1
88
9
,
03
4
44
7
80
7
21
3
,
38
3
60
,
20
0
54
0
,
81
5
15
,
34
8
,
93
7
10
6
,
69
1
22
9
,
96
9
83
,
21
7
00
9
,
01
9
26
7
29
9
60
,
35
1
2,
2
7
1
,
11
6
60
0
,
54
1
90
0
15
,
89
2
07
7
89
9
,
23
4
07
1
63
3
25
,
00
0
22
,
44
1
,
4
4
7
74
6
,
68
3
18
,
40
0
86
1
99
1
14
5
14
4
47
9
,
90
0
11
0
,
85
7
30
0
18
8
,
90
0
37
3
,
48
3
13
,
00
0
12
,
61
4
61
6
42
7
74
2
21
,
91
3
49
,
2
9
6
98
,
53
5
15
,
79
8
23
,
30
0
70
6
,
99
8
55
2
,
91
0
13
,
80
0
56
0
,
71
9
87
0
,
10
5
66
4
,
44
5
79
5
,
06
9
13
9
,
04
2
26
,
4
9
2
47
9
,
66
3
42
,
64
2
11
6
,
64
3
58
,
81
7
88
2
50
9
,
70
2
11
0
,
35
1
58
9
,
44
3
(9
2
8
,
68
7
)
05
4
,
26
1
)
87
0
,
40
0
27
2
,
86
7
,
91
4
Ex
h
i
b
i
t

N
o
,

5
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e
S
o
f
6
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Pl
a
n
t

I
n

S
e
r
v
i
c
e

w
i
t
h

R
a
t
e

C
a
s
e

T
i
m
i
n
g

A
d
j
u
s
t
m
e
n
t
s
Pla
n
t
Ac
c
o
u
n
t
Nu
m
b
e
r
Pla
n
t

A
c
c
o
u
n
t

D
e
s
c
r
i
p
t
i
o
n
30
1
-
30
2
-
30
2
-
3
0
30
3
-
30
3
-
30
3
-
30
3
-
4
0
30
3
-
30
4
-
30
4
-
30
4
-
4
0
30
4
-
30
5
-
30
6
-
30
7
-
30
8
-
30
9
-
31
0
-
31
1
-
31
1
-
31
1
-
3
0
31
1
-
4
0
32
0
-
32
0
-
33
0
-
4
0
33
1
-
33
1
-
33
1
-
4
0
33
3
-
4
0
33
4
-
4
0
33
5
-
4
0
33
6
-
4
0
33
9
-
33
9
-
33
9
-
33
9
-
4
0
33
9
-
34
0
-
34
0
-
34
0
-
34
0
-
34
D
-
5
A
34
D
-
5
A
34
1
-
34
2
-
34
3
-
34
3
-
34
4
-
34
5
-
34
5
-
34
6
-
5
0
34
7
-
34
8
-
34
8
-
Or
g
a
n
i
z
a
t
i
o
n
La
n
d

a
n
d

L
a
n
d

R
i
g
h
t
s
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

S
o
u
r
c
e

0
1

S
u
p
p
l
y
Wa
t
e
r

R
i
g
h
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
La
n
d

&

L
a
n
d

R
i
g
h
l
s

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
La
n
d

&

L
a
n
d

R
i
g
h
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
St
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
St
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
St
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
,
St
r
u
c
t
u
r
e
s

a
n
d

I
m
p
r
o
v
e
m
e
n
t
s

-

G
e
n
e
r
a
l

P
l
a
n
t
Co
l
l
e
c
t
i
n
g

&

I
m
p
o
u
n
d
i
n
g

R
e
s
e
r
v
o
i
r
s

-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
La
k
e
,

R
i
v
e
r

&

O
t
h
e
r

I
n
t
a
k
e
s
We
l
l
s

&

S
p
r
i
n
g
s
In
f
i
l
t
r
a
t
i
o
n

G
a
l
l
e
r
i
e
s

&

T
u
n
n
e
l
s
Su
p
p
l
y

M
a
i
n
s
Po
w
e
r

G
e
n
e
r
a
t
i
o
n

E
q
u
i
p
m
e
n
t
Po
w
e
r

E
l
e
c
t
r
i
c

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Po
w
e
r

D
i
e
s
e
l

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t
-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

W
a
t
e
r

T
r
e
a
t
m
e
n
t
Po
w
e
r

P
u
m
p
i
n
g

E
q
u
i
p
m
e
n
t

-

T
r
a
n
s
,

&

D
l
s
t
r
i
b
,
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t
Wa
t
e
r

T
r
e
a
t
m
e
n
t

E
q
u
i
p
m
e
n
t

-

M
e
m
b
r
a
n
e
s
Dis
t
r
i
b
u
t
i
o
n

R
e
s
e
r
v
o
i
r
s

&

S
t
a
n
d
p
i
p
e
s
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

I
n
t
a
n
g
i
b
l
e
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s

-

5
0
S
Tr
a
n
s
,

&

D
i
s
t
r
i
b
,

M
a
i
n
s

&

A
c
c
e
s
s
o
r
i
e
s
Se
r
v
i
c
e
s
Me
t
e
r
s

a
n
d

M
e
t
e
r

I
n
s
t
a
l
l
a
t
i
o
n
s
Hy
d
r
a
n
t
s
Ba
c
k
f
l
o
w

P
r
e
v
e
n
t
i
o
n

D
e
v
i
c
e
s
Oth
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t

-

I
n
t
a
n
g
i
b
l
e
Ot
h
e
r

P
l
a
n
t

&

M
i
s
e
,

E
q
u
i
p
m
e
n
t
-

S
o
u
r
c
e

o
f

S
u
p
p
l
y
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t
,

W
a
t
e
r

T
r
e
a
t
m
e
n
t
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
i
p
m
e
n
t
-

T
r
a
n
s
,

&

D
i
s
t
r
i
b
.
Ot
h
e
r

P
l
a
n
t

&

M
i
s
c
,

E
q
u
l
p
m
e
n
t
-

G
e
n
e
r
a
l

P
l
a
n
t
Ot
f
i
c
e

F
u
r
n
i
t
u
r
e

a
n
d

E
q
u
i
p
m
e
n
t
AM

FM

S
y
s
t
e
m

-

M
a
p
p
i
n
g
Co
m
p
u
t
e
r

H
a
r
d
w
a
r
e

&

S
o
f
t
w
a
r
e
IF
M
S
/
W
A
N

Pe
o
p
l
e
S
o
l
t
Up
d
a
t
e

0
1

P
e
o
p
l
e

S
o
f
t

t
o

V
e
r
s
i
o
n

8
.
4
Cu
s
t
o
m
e
r

i
n
t
o
r
m
a
t
i
o
n

S
y
s
t
e
m
Tr
a
n
s
p
o
r
t
a
t
i
o
n

E
q
u
i
p
m
e
n
t
Sto
r
e
s

E
q
u
i
p
m
e
n
t
To
o
l
s
, S
h
o
p

a
n
d

G
a
r
a
g
e

E
q
u
i
p
m
e
n
t
Co
n
f
i
n
e
d

S
p
a
c
e

M
o
n
i
t
o
r
,

G
e
n
e
r
a
t
o
r
, T
r
e
n
c
h

S
h
i
e
l
d
La
b
o
r
a
t
o
r
y

E
q
u
i
p
m
e
n
t
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
Po
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
Co
m
m
u
n
i
c
a
t
i
o
n
s

E
q
u
i
p
m
e
n
t
Mis
c
e
l
l
a
n
e
o
u
s

E
q
u
i
p
m
e
n
t
Oth
e
r

T
a
n
g
i
b
l
e

P
r
o
p
e
r
t
y
Ma
s
t
e
r

P
l
a
n
AF
U
D
C

E
q
u
i
t
y

T
a
x

G
r
o
s
s

U
p

C
o
m
p
o
n
e
n
t
Te
m
p
o
r
a
r
y

H
o
l
d
i
n
g

A
r
e
a
Ro
u
n
d
i
n
g
TO
T
A
L
Ma
r
c
h

2
0
0
6

UW
~
W
-
O
4
-
O
4
De
v
e
l
o
p
e
r

M
a
i
n
s

Ex
h
i
b
i
t

8
&
H
y
d
r
a
n
t
s
;

Pr
o
j
e
c
t
s

I
n
La
b
o
r

I
n

L
I
e
u

Se
r
v
i
c
e
Ac
t
u
a
l

C
W
T
P

Ap
r
i
t
2
0
0
6
Pe
r

D
.

B
r
o
w
n

Fo
r
e
c
a
s
t
e
d

De
v
e
l
o
p
e
r

M
a
i
n
s
Pla
n
t

I
n

S
e
r
v
i
c
e

t
h
r
o
u
g
h

M
a
r
c
h

A
d
d
i
t
i
o
n
s

Pe
r

D
.

M
a
r
c
h

2
0
0
6

P
l
a
n
t

& H
y
d
r
a
n
t
s
;
Re
t
i
r
e
d

20
D
6

Br
o
w
n

In

S
e
r
v
i
c
e

La
b
o
r

i
n

L
i
e
u
10
7
,
04
8
95
5
81
0
,
39
1
20
6
,
33
1
88
9
,
03
4
44
7
80
7
21
3
38
3
30
,
80
0
57
1
61
5
15
,
34
8
93
7
10
6
,
69
1
22
9
,
96
9
83
,
21
7
00
9
,
01
9
26
7
29
9
60
,
35
1
27
1
11
6
60
0
,
54
1
20
,
40
0
15
,
91
2
,
4
7
7
89
9
23
4
07
1
63
3
22
,
44
1
,
4
4
7
74
6
,
68
3
86
1
99
1
14
5
14
4
90
4
,
60
0
11
1
,
76
1
90
0
21
3
,
90
0
58
7
,
38
3
13
,
00
0
12
,
62
7
61
6
42
7
74
2
21
,
91
3
49
,
29
6
98
,
53
5
15
,
79
8
70
6
,
99
8
55
2
,
91
0
56
0
,
71
9
87
0
,
10
5
66
4
44
5
79
5
,
06
9
13
9
,
04
2
26
,
49
2
47
9
,
66
3
64
2
11
6
,
64
3
58
,
81
7
62
,
88
2
50
9
,
70
2
11
0
,
35
1
58
9
,
4
4
3
(9
2
8
,
68
7
)
05
4
,
2
6
1
)
UW
~
W
-
O
4
-
O
4
Ex
h
i
b
i
t

8
Pr
o
j
e
c
t
s

I
n
Se
r
v
i
c
e
Pl
a
n
t

I
n

S
e
r
v
i
c
e
Re
t
i
r
e
d
Ac
t
u
a
l

C
W
T
P
Pe
r

D
.

B
r
o
w
n

Fo
r
e
c
a
s
t
e
d
th
r
o
u
g
h

A
p
r
i
t

Ad
d
i
t
i
o
n
s

P
e
r

D
,

A
p
r
i
l

2
0
0
6

P
l
a
n
t
20
0
6

Br
o
w
n

In

S
e
r
v
i
c
e
44
4
90
0
21
3
,
90
0
13
,
00
0
10
7
04
8
60
,
40
0
95
5
81
0
,
39
1
20
6
33
1
88
9
,
03
4
44
7
,
80
7
21
3
,
38
3
63
2
,
01
5
15
,
34
8
,
93
7
10
6
,
69
1
22
9
,
96
9
83
,
21
7
00
9
,
01
9
26
7
,
29
9
60
,
35
1
27
1
,
11
6
60
0
,
54
1
15
,
91
2
47
7
89
9
,
23
4
07
1
,
63
3
44
1
,
44
7
74
6
,
68
3
86
1
,
99
1
14
5
14
4
11
2
20
6
,
80
0
80
1
,
28
3
12
,
64
0
,
61
6
42
7
,
74
2
21
,
91
3
49
,
29
6
98
,
53
5
15
,
79
8
70
6
,
99
8
55
2
91
0
56
0
,
71
9
87
0
,
10
5
66
4
,
44
5
79
5
,
06
9
13
9
,
04
2
26
,
49
2
47
9
,
66
3
42
,
64
2
11
6
,
64
3
58
,
81
7
62
,
88
2
50
9
,
70
2
11
0
,
35
1
58
9
,
44
3
(9
2
8
,
68
7
)
05
4
,
2
6
1
)
18
2
,
70
0

27
4
,
05
0
,
61
4

73
2
20
0

27
4
,
78
2
,
81
4

Ex
h
i
b
i
t

N
o
,

5
He
a
l
y
Sc
h
e
d
u
l
e

3
Pa
g
e

6

0
1
6
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
20
0
6

R
a
t
e

C
a
s
e

U
W
I
-
06
-
Te
s
t

Y
e
a
r

F
i
l
e
d

6

A
c
t
u
a
l

&

6

F
o
r
e
c
a
s
t
e
d

M
o
n
t
h
s

E
n
d
e
d

A
p
r
i
l

2
0
0
6
Ac
c
u
m
u
l
a
t
e
d

D
e
p
r
e
c
i
a
t
i
o
n

A
n
d

A
c
c
u
m
u
l
a
t
e
d

C
I
A
C

A
m
o
r
t
i
z
a
t
i
o
n
Ac
c
u
m
u
l
a
t
e
d
Ac
c
u
m
l
a
t
e
d
Ac
c
u
m
u
l
a
t
e
d
Am
o
r
t
i
z
a
t
i
o
n
CI
A
C
Li
n
e

N
o
.
Mo
n
t
h
De
p
r
e
c
i
a
t
i
o
n
of

PH
F
U
Am
o
r
t
i
z
a
t
i
o
n
Gr
a
n
d

T
o
t
a
l
Ap
r
i
l
-
95
7
67
1
31
8
83
1
14
2
53
3
60
,
41
9
,
03
5
Ma
y
-
55
4
90
8
32
3
,
09
1
24
2
73
1
61
,
12
0
,
73
0
Ju
n
e
-
06
0
54
5
32
7
35
0
34
2
93
0
73
0
,
82
5
Ju
l
y
-
52
,
4
7
6
88
1
33
1
61
0
9,
4
4
3
,
12
9
25
1
,
62
0
Au
g
u
s
t
-
53
,
02
4
31
8
33
5
,
86
9
54
3
,
32
8
90
3
,
51
5
Se
p
t
e
m
b
e
r

-
75
4
23
3
34
0
12
8
64
3
52
6
73
7
,
88
7
Oc
t
o
b
e
r
-
15
1
80
4
34
4
38
8
74
3
,
72
2
63
,
23
9
,
91
4
No
v
e
m
b
e
r
-
18
6
39
0
84
7
62
3
64
,
03
4
,
01
3
De
c
e
m
b
e
r
-
54
,
4
4
2
62
0
93
2
95
2
85
3
64
,
39
7
,
40
5
10
.
Ja
n
u
a
r
y
-
72
0
72
9
05
8
98
2
64
,
77
9
,
71
1
11
.
Fe
b
r
u
a
r
y
-
55
,
27
3
,
72
9
10
,
16
6
,
01
1
65
,
43
9
,
74
0
12
.
Ma
r
c
h
-
82
7
72
9
27
3
,
94
0
66
,
10
1
,
66
9
13
.
Ap
r
i
l
-
38
3
72
9
38
2
76
9
66
,
76
6
,
49
8
14
.
$
6
9
6
,
81
5
,
28
6
32
3
,
19
9
$
1
2
6
,
78
4
,
07
7
$
8
2
5
,
92
2
56
2
15
.
13

M
o
n
t
h

A
v
e
r
a
g
e
63
,
53
2
,
50
5
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

4
Pa
g
e

1

o
f

1
Un
U
e
d

W
a
t
e
r

I
d
a
h
o
Ra
t
e

C
a
s
e

U
W
I
-
W-
o
6
-
o
2
De
v
e
l
o
p
e
r

A
d
v
a
n
c
e
s

f
o
r

C
o
n
s
t
r
u
c
t
i
o
n
Su
b
j
e
c
t

t
o

R
e
f
u
n
d
li
n
e

N
o
,
Pla
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
t

30
1
1
0
30
3
2
0
30
3
4
0
30
4
2
0
Or
g
a
n
i
z
a
t
i
o
n
So
u
r
c
e

o
f
T&
D

P
l
a
n
t
;
So
u
r
c
e

o
f
Su
p
p
l
y

a
n
d

Su
p
p
l
y

a
n
d

Pu
m
p
i
n
g

P
l
a
n
t
;
La
n
d

&

L
a
n
d
Pu
m
p
i
n
g

P
l
a
n
t
;
La
n
d

&

l
a
n
d
St
r
u
c
t
u
r
e
s

&
Mo
n
t
h
Be
g
i
n
n
i
n
g

B
a
l
a
n
c
e
Ju
l
y

3
1
,

2
0
0
4
Au
g
-
D
4

$
Se
p
-
o
4

$
Oc
t
-
D
4

$
No
v
-
o
4

$
CH

S
a
l
e

D
e
c
-
D
4

$
De
c
-
D
4

$
Ja
n
-
o
5

$
Fe
b
-
o
5

$
M.
,
-
o
5

$
Ap
r
-
o
5

$
Ma
y
-
o
5

$
Ju
n
'
(
)
5

$
Ju
l
'
(
)
5

$
Au
g
'
(
)
5

$
Se
p
-
o
5

$
Oc
t
.
(
)
5

$
To
t
a
l

A
c
t
i
v
i
t
y
Re
f
u
n
d
s

O
n
l
y
To
t
a
l

O
c
t
o
b
e
r

2
0
0
5
No
v
-
o
5

$
De
c
-
o
5

$
Ja
n
'
(
)
6

$
Fe
b
-
o
6

$
M.
,
-
o
6

$
Ap
r
-
o
6

$
To
t
a
l

b
y

P
l
a
n
t
Ac
c
o
u
n
t

a
s

o
f

A
p
r
i
l

20
0
6
Re
f
u
n
d
s

P
e
r

M
o
n
l
h
Su
m

o
f

1
3

M
o
n
t
h
l
y

B
a
l
a
n
c
e
s
13

M
o
n
t
h

A
v
e
r
a
g
e

B
a
l
a
n
c
e
Ri
g
h
t
s

Ri
g
h
t
s

Im
p
r
o
v
e
m
e
n
t
s
98
6
,
00

S

3
7
9
25
4
.
78

S

4
9
,
44
6
,
25

S

1
2
5
,
4
7
9
,
08
6
,
00
)

$
(9
0
,
00
)

$
(1
9
5
,
00
)

$
(1
7
,
00
)

$
(1
,
32
2
,
97
)

$
(8
4
1
,
50
)

$
43
1
,
94
)

$
19
0
,
00
)

$
(3
9
6
,
00
)

$
(6
6
1
,
82
)

$
(7
4
18
7
,
00
)

$
(3
3
13
4
,
00
)

$
99
0
,
79
)

$
71
3
,
97
)

$
(3
5
2
,
00
)

$
(1
4
9
,
04
)
(4
4
8
,
00
)

$
06
1
,
73
)

$
(1
,
29
6
,
87
)
(2
7
8
,
27
)

$
(9
2
0
,
07
)

$
(8
7
2
.
6
5
)
(3
3
7
,
96
)

$
(5
7
5
,
01
)

$
(1
4
9
,
04
)
(5
4
1
.
9
4
)

$
52
4
,
74
)

$
(4
2
0
,
98
)
(3
1
6
.
8
6
)

$
(2
2
1
.
0
0
)

$
(3
9
7
,
96
)
(2
1
8
,
00
)

$
(2
6
6
,
00
)

$
(6
7
4
,
00
)
(2
1
2
,
00
)

$
73
8
,
03
)

$
(1
4
9
,
00
)
(9
7
1
,
98
)

$
(5
2
8
,
00
)

$
(6
7
2
,
00
)

$
(9
2
15
8
,
34
)

$
(5
,
34
7
,
04
)

$
(4
1
04
5
,
74
)

$
(1
7
97
1
,
34
)

$
(5
,
34
7
,
04
)

$
91
1
,
74
)

$
28
7
09
6
,
09
9
,
43
4
,
05
4
,
99
)

$
(1
,
94
4
,
00
)

$
(7
4
6
,
99
)

$
23
6
,
84
)

$
(4
2
6
.
6
6
)

$
(5
0
9
,
45
)

$
(1
,
23
6
,
84
)

$
(4
2
8
,
66
)

$
(5
0
9
,
45
)

$
23
6
,
84
)

$
(4
2
6
,
66
)

$
(5
0
9
,
45
)

$
(1
,
23
6
,
84
)

$
(4
2
6
,
66
)

$
(5
0
9
,
45
)

$
96
6
.
00

S
98
6
.
27
9
09
4
,
40
,
4
3
9
.
64
7
.
(1
,
23
6
,
64
)

$
(5
0
9
,
4
5
)

$
(4
2
6
,
66
)

$
Pla
n
t

A
c
c
o
u
n
t

Pla
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
l

Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
l

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
l

Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
l
Pla
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
t

Pla
n
t

A
c
c
o
u
n
t
30
5
2
0
30
7
2
0
30
9
2
0
31
1
2
0
31
1
4
0
32
0
3
0
33
0
4
0
33
1
4
0
33
3
4
0
33
5
4
0
34
6
5
0
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
T
&

D

P
l
a
n
t
;
Wa
l
e
r
T &

D

P
l
a
n
t
:
T &

D

P
l
a
n
t
:
T &

D

P
l
a
n
t
;
T
&

D

P
l
a
n
t
:
Ge
n
e
r
a
l

P
l
a
n
t
;
Su
p
p
l
y

a
n
d
Su
p
p
l
y

a
n
d
Su
p
p
l
y

a
n
d

Tr
e
a
b
n
e
n
t
Pu
m
p
i
n
g

P
l
a
n
t
;
Su
p
p
l
y

a
n
d

Dis
t
r
i
b
u
t
i
o
n
Co
l
l
e
c
t
i
n
g

&
Pu
m
p
i
n
g

P
l
a
n
t
;
Pu
m
p
i
n
g
Pl
a
n
t
:

W
a
t
e
r
Co
m
m
u
n
i
c
a
t
i
o
n
Pu
m
p
i
n
g

P
l
a
n
t
;
Pu
m
p
i
n
g

P
l
a
n
t
:
Re
s
e
r
v
o
i
r
s

&
Im
p
o
u
n
d
i
n
g
Pu
m
p
i
n
g
Tr
e
a
b
n
e
n
l
Re
s
e
r
v
o
i
r
s
We
l
l
s

&

S
p
r
i
n
g
s
Su
p
p
l
y

M
a
i
n
s
Eq
u
i
p
m
e
n
t
Eq
u
i
p
m
e
n
t
Eq
u
i
p
m
e
n
t
St
a
n
d
p
i
p
e
s
Ma
i
n
s
Se
r
v
i
c
e
.
Hy
d
r
a
n
t
s
Eq
u
i
p
m
e
n
t
58
3
,
20
1
.
37
6
,
69
4
.
60
3
94
2
,
12
9
,
57
4
.
36
4
.
96
2
66
5
.
S
3
14
2
,
38
1
.
60
2
,
74
0
.
96
6
.
77
,
39
9
.
44
9
,
00
)

$
(1
6
5
,
00
)

$
(6
3
4
,
00
)

$
(9
,
69
5
,
96
)

$
(3
9
,
70
7
,
02
)

$
(1
1
,
60
1
,
66
)

$
(2
5
9
,
00
)

$
(3
2
,
00
)

$
(1
1
3
,
00
)

$
00
5
,
00
)

$
73
2
,
02
)

$
56
4
,
50
)

$
55
3
,
01
)

$
(4
,
69
6
,
00
)
(5
6
00
7
,
16
)

$
(1
1
,
46
6
,
62
)
(3
3
6
.
0
6
)
90
1
.
4
2
)
29
7
,
70
)

$
(2
,
62
6
.
0
0
)

$
79
6
,
66
)

$
30
4
,
00
)
36
6
,
32
)

$
(3
3
6
.
0
6
)
(1
4
2
74
3
,
00
)

$
(7
5
,
84
4
,
00
)

$
99
6
,
00
)
30
1
,
34
)

$
70
1
,
60
)

$
(1
,
09
1
,
84
)
53
6
,
00
)

$
(9
8
6
,
04
)
(1
,
56
6
,
00
)

$
(5
,
65
4
,
07
)
(1
,
05
8
,
65
)
06
0
,
96
)
(7
7
0
,
56
)

$
(6
,
60
5
,
33
)
90
6
,
93
)

$
54
1
,
06
)
(1
5
,
63
9
,
97
)
33
8
,
36
)
(1
6
6
,
05
)
36
1
,
02
)

$
60
7
,
25
)
(2
,
4
6
5
,
19
)

$
(9
,
23
9
,
96
)
(3
6
5
,
94
)
72
6
,
02
)

$
(9
6
6
,
04
)
(1
,
60
6
,
04
)

$
(6
6
2
,
92
)
(2
5
0
,
99
)
67
8
,
32
)
(6
4
7
.
7
5
)

$
79
0
,
93
)
03
6
,
26
)

$
(2
,
44
6
,
13
)
(1
5
,
63
4
,
05
)
09
5
,
60
)
(1
6
6
,
05
)
(7
0
3
,
00
)

$
31
4
,
00
)
33
3
,
06
)

$
91
6
,
10
)
(2
7
,
63
1
,
10
)
(1
1
96
1
,
60
)
(1
2
6
,
96
)
(6
3
6
,
00
)

$
(1
,
60
7
,
00
)
64
6
,
00
)

$
36
1
,
00
)
(2
9
,
59
4
,
99
)
(1
0
,
67
0
,
16
)
(2
5
6
,
00
)
(6
,
66
3
,
97
)
58
4
,
01
)

$
(9
6
6
,
00
)
61
9
.
9
6
)

$
(6
6
3
,
00
)
(2
6
,
67
2
,
99
)
(2
5
3
,
00
)
30
4
,
00
)

$
29
6
,
00
)

$
(1
3
23
2
,
69
)

$
(1
6
7
,
76
1
,
44
)

$
(2
7
49
5
,
09
)

$
(1
1
4
,
12
6
,
15
)

$
(5
1
96
0
,
26
)

$
(2
2
0
51
7
.
4
7
)

$
(5
3
,
53
4
,
4
2
)

$
(1
3
23
2
,
69
)

$
(2
5
03
6
,
44
)

$
(2
7
,
49
5
,
09
)

$
(3
6
26
4
,
15
)

$
(5
1
96
0
.
2
6
)

$
(2
2
0
51
7
.
4
7
)

$
(5
3
53
4
,
42
)

$
(1
3
,
23
2
,
69
)

S
41
5
42
0
.
35
1
39
9
,
46
9
81
4
.
12
9
57
4
,
36
4
,
93
0
,
66
4
.
$ 2
,
92
1
66
4
,
54
9
20
5
.
96
6
,
30
6
,
01
)

$
(2
,
13
9
,
01
)

$
(1
2
90
0
,
00
)

$
(1
1
,
54
1
,
00
)

$
(1
1
,
31
1
.
0
0
)

$
(1
2
61
2
,
00
)

$
(9
7
2
,
66
)

$
59
8
,
67
)

$
(2
,
37
6
,
16
)

$
93
0
,
69
)

$
(3
,
72
3
,
02
)

$
(1
3
,
72
5
.
2
6
)

$
14
9
,
06
)

$
(9
7
2
,
66
)

$
59
6
,
67
)

$
(2
,
37
6
,
16
)

$
93
0
,
69
)

$
(3
,
72
3
,
02
)

$
(1
3
,
72
5
,
26
)

$
14
9
.
0
6
)

$
(9
7
2
.
6
6
)

$
59
6
,
67
)

$
37
6
,
16
)

$
(2
,
93
0
,
69
)

$
72
3
,
02
)

$
(1
3
72
5
,
26
)

$
14
9
.
0
6
)

$
(9
7
2
,
66
)

$
59
6
,
67
)

$
(2
,
37
6
,
16
)

$
93
0
,
69
)

$
(3
,
72
3
,
02
)

$
(1
3
,
72
5
.
2
6
)

$
14
9
,
06
)

$
37
6
,
97
)

$
(3
,
36
0
,
97
)

$
69
,
02
0
.
86

$
(2
5
1
,
00
)
(2
1
3
,
65
)
(2
1
3
,
65
)
(2
1
3
,
65
)
(2
1
3
,
65
)
(2
0
,
4
3
0
.
16
)
40
6
,
88
6
.
46
6
,
54
9
,
12
9
,
57
4
,
36
4
.
85
4
15
1
.
53
6
60
9
.
98
6
.
91
5
,
90
4
46
1
.
32
8
99
5
.
(9
7
2
.
6
6
)

$
59
6
,
67
)

$
(2
,
93
0
,
69
)

$
(3
,
72
3
,
02
)

$
(1
3
72
5
.
2
6
)

$
14
9
.
0
6
)

$
(2
1
3
,
65
)

$
(2
,
37
6
,
16
)

$
Ro
u
n
d
Mo
n
t
h
l
y
Ac
t
i
v
i
t
y
Mo
n
l
h
l
y

B
a
l
a
n
c
e
$ 7
07
2
,
33
7
.
(6
4
,
84
6
.
6
6
)

$
00
7
46
6
,
62
1
,
00
)

$
00
5
66
7
,
(9
3
17
4
,
00
)

$
91
2
69
3
,
(2
3
68
2
,
20
)

$
66
6
61
1
,
$
(
3
3
0
,
90
6
,
00
)

$
55
7
90
5
,
(1
2
,
79
9
,
74
)

$
54
5
,
10
5
,
4
2
(1
1
75
0
,
00
)

$
53
3
,
35
5
,
(4
7
67
0
,
15
)

$
46
5
46
5
,
(1
7
,
4
1
0
,
06
)

$
6.4
6
8
,
07
5

2
1
70
0
,
00
)

$
46
1
,
37
5
,
(3
1
,
96
1
,
67
)

$
42
9
41
3
,
(4
6
,
62
5
.
0
0
)

$
36
0
56
6
,
(4
9
,
32
9
,
15
)

$
33
1
25
9
,
(4
9
,
72
1
,
96
)

$
26
1
53
7
,
28
1
53
7
.
4
3
60
0
,
00
)
27
6
73
7
,
$
(
7
9
5
59
9
.
6
1
)
$
(
4
6
4
69
3
,
61
)
$ 6
,
27
6
73
7
.
$(
1
4
5
,
4
4
0
,
00
)

$
$1
4
5
,
4
4
0
,
00

$
(2
0
5
,
44
6
,
00
)
11
4
,
57
5
.
2
0
(3
0
,
66
4
,
60
)
(3
0
,
66
4
,
60
)
(3
0
,
66
4
,
60
)
44

$

6
09
3
27
0
.
$
(
3
0
,
66
4
,
60
)
$
6
,
27
6
,
73
7
,
$
6
,
07
1
,
26
9
,
$
6
18
5
66
4
,
$
6
15
4
99
9
,
$
6
12
4
13
5
,
$
6
,
09
3
,
27
0
,
$
8
1
,
34
8
,
74
5
,
$
6
,
25
7
,
59
5
.
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

5
Pa
g
e

1

o
f

1
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ra
t
e

C
a
s
e

U
W
I
-
06
-
Co
n
t
r
i
b
u
t
i
o
n
s

I
n

A
i
d

o
f

C
o
n
s
t
r
u
c
t
i
o
n
Li
n
e

N
o
Mo
n
t
h
Pl
a
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pla
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
Pl
a
n
t

A
c
c
o
u
n
t
30
1
1
0
30
3
2
0

&

4
0
30
4
2
0
30
5
2
0
30
6
2
0
30
7
2
0
30
9
2
0
31
1
2
0
32
0
3
0
33
0
4
0
33
1
4
0
33
3
4
0
Or
g
a
n
i
z
a
t
i
o
n
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
So
u
r
c
e

o
f
Wa
t
e
r
T
&

D

P
l
a
n
t
:
T
&

D

P
l
a
n
t
:
T
&

D

P
l
a
n
t
;
Su
p
p
l
y

a
n
d

Su
p
p
l
y

a
n
d

Su
p
p
l
y

a
n
d

Su
p
p
l
y

a
n
d

Su
p
p
l
y

a
n
d

Tr
e
a
t
m
e
n
t
Pu
m
p
i
n
g

P
l
a
n
t
Pu
m
p
i
n
g

P
l
a
n
t
:
Su
p
p
l
y

a
n
d
Su
p
p
l
y

a
n
d

Di
s
t
r
i
b
u
t
i
o
n
an
d

T
&
D

P
l
a
n
t
:
Pu
m
p
i
n
g

P
l
a
n
t
:
Co
l
l
e
c
t
i
n
g

&
Pu
m
p
i
n
g

P
l
a
n
t
:
Pu
m
p
i
n
g

P
l
a
n
t
:
Pla
n
t
:

W
a
t
e
r
Pu
m
p
i
n
g

P
l
a
n
t
:
Pu
m
p
i
n
g

P
l
a
n
t
:
Re
s
e
r
v
o
i
r
s

&
La
n
d

&

L
a
n
d
St
r
u
c
t
u
r
e
s

&
Im
p
o
u
n
d
i
n
g
La
k
e
,

R
i
v
e
r

&
Pu
m
p
i
n
g
Tr
e
a
t
m
e
n
t
Ri
g
h
t
s
Im
p
r
o
v
e
m
e
n
t
s
Re
s
e
r
v
o
i
r
s
Ot
h
e
r

I
n
t
a
k
e
s
We
l
l
s

&

S
p
r
i
n
g
s
Su
p
p
l
y

M
a
i
n
s
Eq
u
i
p
m
e
n
t
Eq
u
i
p
m
e
n
t
St
a
n
d
p
i
p
e
s
Ma
i
n
s
Se
r
v
i
c
e
s
Be
g
i
n
n
i
n
g

B
a
l
a
n
c
e

J
u
l
y
87
7
.
32
5
,
40
5
.
26
3
,
42
8
.
95
0
.
21
6
.
39
7
30
9
,
39
1
,
81
4
21
8
,
36
,
86
0
.
16
3
79
3
.
$ 4
0
24
3
,
81
1
.
$
6
28
1
82
5
.
31
,
20
0
4
Au
g
u
s
t
-
O4

$
08
5
07
5
,
18
6
,
96
3
,
Se
p
t
e
m
b
e
r
-
O4

$
19
5
,
17
,
25
9
,
32
,
11
3
,
63
0
65
8
.
8
9
19
6
26
6
,
Oc
t
o
b
e
r
-
O4

$
39
5
,
16
2
,
13
8
,
24
1
,
No
v
e
m
b
e
r
-
O4

$
21
7
,
18
.
0
0
28
9
,
36
,
12
6
,
87
7
,
83
9
.
4
7
CH

S
a
l
e

D
e
c
-
O4

$
87
7
.
84
)

$
(8
9
,
72
7
,
55
)

S
(1
8
,
34
2
,
50
)
De
c
e
m
b
e
r
-
O4

$
26
9
92
4
.
11
7
93
9
,
Ja
n
u
a
r
y
-
05

$
38
8
,
87
4
,
10
9
84
7
.
4
1
Fe
b
r
u
a
r
y
-
05

$
12
1
,
10
,
16
1
,
20
,
71
,
26
9
,
19
2
.
4
8
78
,
03
2
,
Ma
r
c
h
-
05

$
30
9
21
2
,
75
,
98
3
,
Ap
r
l
l
-
05

$
66
8
.
0
0
87
5
,
Ma
y
-
05

$
19
1
,
16
,
25
5
,
32
,
11
2
,
54
2
20
4
.
4
3
10
1
26
7
,
Ju
n
e
-
0
5

$
17
6
,
11
5
,
42
,
18
8
.
8
0
Ju
l
y
-
05

$
35
6
75
1
,
11
3
12
9
,
Au
g
u
s
t
-
05

$
78
4
,
65
,
04
5
,
13
2
,
45
7
,
18
3
.
4
1
9
,
36
8
.
0
0
Se
p
t
e
m
b
e
r
-
05

$
81
3
66
7
.
4
6
22
3
.
4
5
5
,
Oc
t
o
b
e
r
-
05

$
43
3
,
12
2
,
16
3
52
7
,
To
t
a
l

A
c
t
i
v
i
t
y
87
7
.
8
4
)

$
50
8
.
0
0
12
6
,
00
9
,
25
2
,
87
9
,
$
5
,
86
8
19
9
,
$
1
62
9
,
58
2
,
72
,
68
%
20
,
18
%
To
t
a
l

O
c
t
o
b
e
r

2
0
0
5
32
6
,
91
3
.
26
3
55
4
.
23
,
95
9
.
21
6
.
$
1
39
7
,
56
1
.
39
1
.
$
1
81
5
09
7
.
36
,
86
0
.
$
1
16
3
79
3
.
$4
6
11
2
,
01
0
.
$
7
91
1
40
8
.
No
v
e
m
b
e
r
-
05

$
19
9
,
20
9
,
44
,
54
6
,
De
c
e
m
b
e
r
-
OS

$
37
7
.
0
0
31
.
0
0
50
2
,
63
,
22
0
,
(4
2
7
98
8
,
08
)

$
(1
5
2
79
7
,
00
)
Ja
n
u
a
r
y
-
06

$
31
5
,
74
6
,
14
4
91
5
,
Fe
b
r
u
a
r
y
-
06

$
43
8
87
1
,
12
1
87
3
,
Ma
r
c
h
-
06

$
43
8
87
1
.
9
2
12
1
87
3
,
Ap
r
l
l
-
06

$
43
8
,
87
1
,
12
1
87
3
,
To
t
a
l

b
y

P
l
a
n
t

A
c
c
o
u
n
t
as

o
f

A
p
r
i
l

3
0
,
2
0
0
6
32
7
29
0
.
26
3
,
58
5
.
46
1
.
68
,
21
6
.
39
7
62
4
.
39
1
.
81
5
,
31
7
.
86
0
.
16
3
.
79
3
.
47
,
51
5
,
59
3
.
31
3
,
69
3
.
Su
m

o
f

1
3

M
o
n
t
h
l
y

B
a
l
a
n
c
e
s
13

M
o
n
t
h

A
v
e
r
a
g
e
13

M
o
n
t
h

C
I
A
C

n
e
t

o
f

A
m
o
r
t
i
z
a
t
i
o
n

M
o
n
t
h
l
y

A
v
e
r
a
g
e
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

6
Pa
g
e

1

o
f
2
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ra
t
e

C
a
s
e

U
W
I
-
06
-
0
2
Co
n
t
r
i
b
u
t
i
o
n
s

I
n

A
i
d

o
f

C
o
n
s
t
r
u
c
t
i
o
n
Li
n
e

N
o
Pl
a
n
t

A
c
c
o
u
n
t
33
5
4
0
T
&

D

P
l
a
n
t
:
Pl
a
n
t

A
c
c
o
u
n
t

P
l
a
n
t

Ac
c
o
u
n
t

Pl
a
n
t

A
c
c
o
u
n
t
34
0
5
0

34
4
5
0
Ge
n
e
r
a
l

P
l
a
n
t
:

G
e
n
e
r
a
l

Pl
a
n
t
:

C
I
A
C

IN

C
W
I
P
Mo
n
t
h
Pl
a
n
t

A
c
c
o
u
n
t
33
4
4
0
T
&

D

P
l
a
n
t
:
Me
t
e
r
s

&

M
e
t
e
r
Of
f
i
c
e

F
u
r
n
i
t
u
r
e
La
b
o
r
a
t
o
r
y
Mo
n
t
h
l
y

A
c
t
i
v
i
t
y
Mo
n
t
h
l
y

B
a
l
a
n
c
e
Mo
n
t
h
l
y

B
a
l
a
n
c
e
In
s
t
a
l
l
a
t
i
o
n
Hy
d
r
a
n
t
s
&
E
q
u
i
p
m
e
n
t
Eq
u
i
p
m
e
n
t
Su
b
t
o
t
a
l
Gr
o
s
s

C
I
A
C
Am
o
r
t
i
z
a
t
i
o
n
Be
g
i
n
n
i
n
g

B
a
l
a
n
c
e

J
u
l
y
19
1
51
7
.
57
3
,
76
8
.
13
1
.
72
9
.
54
4
62
7
.
31
,
20
0
4
96
3
,
85
9
.
Au
g
u
s
t
-
O4

$
16
0
,
81
6
,
(5
4
4
,
62
7
,
02
)
88
8
22
8
.
5
0
53
,
85
2
08
8
,
4
0
Se
p
t
e
m
b
e
r
-
O4

$
74
0
,
88
6
,
28
1
,
73
8
37
0
,
Oc
t
o
b
e
r
-
50
,
01
4
,
58
3
,
4
1
8
,
4
1
32
1
78
8
,
4
6
No
v
e
m
b
e
r
-
O4

$
50
,
4
0
2
,
4
7
55
,
37
2
,
19
0
,
CH

S
a
l
e

D
e
c
-
O
4

$
06
2
,
90
)
(1
2
7
,
01
0
,
79
)

$
55
,
24
5
18
0
,
De
c
e
m
b
e
r
-
O4

$
29
,
65
2
,
41
7
51
5
,
55
,
66
2
69
5
,
Ja
n
u
a
r
y
-
05

$
52
,
4
2
7
,
55
1
14
8
.
7
3
56
,
21
3
,
84
3
,
Fe
b
r
u
a
r
y
-
OS

$
12
0
,
38
4
,
72
8
.
0
5
57
8
,
57
1
,
Ma
r
c
h
-
OS

$
20
,
57
0
,
40
5
,
76
6
,
4
7
56
,
98
4
33
8
,
4
6
Ap
r
i
l
-
OS

$
54
3
,
08
0
,
88
1
,
4
6
12
3
,
99
0
,
00
)
Ma
y
-
05

$
25
,
90
0
,
66
9
97
8
.
57
,
75
0
85
9
,
21
7
61
4
,
00
)
Ju
n
e
-
O
S

$
75
0
,
23
0
,
05
3
,
98
0
,
91
3
,
(9
,
31
1
,
23
7
,
00
)
Ju
l
y
-
05

$
46
9
88
0
,
58
,
4
5
0
79
4
,
(9
,
4
0
4
,
86
1
,
00
)
Au
g
u
s
t
-
OS

$
28
,
95
4
,
27
4
22
4
.
72
5
,
01
8
.
5
2
(9
,
4
9
8
,
4
8
5
,
00
)
Se
p
t
e
m
b
e
r
-
OS

$
23
3
,
13
0
35
6
,
59
,
85
5
37
4
.
(9
,
59
2
10
8
.
0
0
)
Oc
t
o
b
e
r
-
05

$
35
,
82
0
,
63
2
,
4
7
0
,
60
,
4
8
7
84
4
,
73
1
75
4
,
00
)
To
t
a
l

A
c
t
i
v
i
t
y
57
5
93
3
,
(5
4
4
62
7
,
02
)
52
3
,
98
5
,
13
%
$
8
07
3
71
5
,
To
t
a
l

O
c
t
o
b
e
r

2
0
0
5
19
1
,
51
7
.
$
1
14
9
70
2
.
13
1
.
16
,
72
9
.
60
,
48
7
84
4
.
No
v
e
m
b
e
r
-
24
3
,
75
5
,
73
1
60
0
,
(9
,
83
5
,
65
6
,
00
)
De
c
e
m
b
e
r
-
OS

$
(5
7
9
,
59
2
,
08
)

$
60
,
15
2
00
8
.
8
0
(9
,
94
0
,
88
5
,
00
)
Ja
n
u
a
r
y
-
06

$
51
0
,
50
9
,
17
1
,
66
1
17
9
,
$
(
1
0
.
0
4
7
,
01
4
,
00
)
Fe
b
r
u
a
r
y
-
06

$
43
,
07
3
,
60
3
,
81
8
,
26
4
99
8
.
3
1
$
(
1
0
,
15
4
04
3
,
00
)
Ma
r
c
h
-
06

$
43
,
07
3
,
60
3
81
8
.
5
1
86
8
81
6
,
$
(
1
0
,
26
1
97
2
,
00
)
Ap
r
i
l
-
06

$
43
,
07
3
,
60
3
,
81
8
.
5
1
62
,
4
7
2
63
5
,
$
(
1
0
37
0
,
80
1
.
0
0
)
To
t
a
l

b
y

P
l
a
n
t

A
c
c
o
u
n
t
as

o
f

A
p
r
i
l

3
0
,

2
0
0
6
19
1
,
51
7
.
32
7
43
1
,
13
1
.
72
9
,
47
2
63
5
.
Su
m

o
f

1
3

M
o
n
t
h
l
y

B
a
l
a
n
c
e
s
77
7
,
48
2
92
7
(1
2
6
,
49
0
42
0
)
13

M
o
n
t
h

A
v
e
r
a
g
e
59
,
80
6
37
9
(9
,
73
0
03
2
)
13

M
o
n
t
h

C
I
A
C

n
e
t

o
f

A
m
o
r
t
i
z
a
t
i
o
n

M
o
n
t
h
l
y

A
v
e
r
a
g
e
50
,
07
6
34
7
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

6
Pa
g
e
2
0
f
2
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o

I
n
c
Ca
s
e

U
W
I
-
06
-
Su
m
m
a
r
y

o
f

N
e
t

U
t
i
l
i
t
y

P
l
a
n
t

A
c
q
u
i
s
i
t
i
o
n

A
d
j
u
s
t
m
e
n
t
s
Te
s
t

Y
e
a
r

E
n
d
e
d

A
p
r
i
l

2
0
0
6
Am
o
r
t
i
z
a
t
i
o
n
Th
r
o
u
g
h
Ne
t
Pr
o

F
o
r
m
a
Or
i
g
i
n
a
l

U
P
A
A
Oc
t
o
b
e
r

2
0
0
5
Un
a
m
o
r
t
i
z
e
d
Mo
n
t
h
l
y
Mo
n
t
h
s

A
u
g
u
s
t
Co
n
s
o
l
i
d
a
t
e
d
Co
m
p
a
n
y
IP
U
C

O
r
d
e
r
Am
o
r
t
z
a
t
i
o
n
Ac
c
o
u
n
t
Ac
c
o
u
n
t
Ba
l
a
n
c
e

a
t
Am
o
r
t
i
z
a
t
i
o
n
th
r
o
u
g
h

A
p
r
i
l
Pr
o

F
o
r
m
a
Ne
t

U
P
A
A

A
t
Li
n
e

N
o
.
Ac
q
u
i
s
t
i
o
n

D
e
s
c
r
i
p
t
i
o
n
Pr
o
j
e
c
t

I
D
Mo
n
t
h
Pe
r
i
o
d
11
4
0
0
0
11
5
0
0
0
Oc
t
o
b
e
r
,
2
0
0
5
Am
o
u
n
t
20
0
6
Am
o
r
t
i
z
a
t
i
o
n
Ap
r
i
l

3
0
,

2
0
0
6
1.

W
a
r
m

S
p
r
i
n
g
s

M
e
s
a
XO
O
O
0
9
Au
g
u
s
t

1
9
9
6
20

Y
e
a
r
s
30
2
,
(2
8
,
55
4
.
03
)
33
,
74
8
.
(2
5
9
.
59
)
55
7
.
54
)
32
,
19
0
.
2.

R
e
d
w
o
o
d

C
r
e
e
k
XO
O
0
1
0
Ma
y

1
9
9
5
20

Y
e
a
r
s
(1
1
0
24
9
.
00
)
34
0
.
(5
1
90
8
.
4
5
)
45
9
.
2,
7
5
6
.
(4
9
15
2
.
23
)
3.

I
s
l
a
n
d

W
o
o
d
s
XO
O
0
1
1
Ap
r
i
l

1
9
9
5
20

Y
e
a
r
s
(1
7
9
,
67
5
,
00
)
32
8
.
(8
5
,
34
6
,
25
)
74
8
,
4,
4
9
1
.
(8
0
85
4
,
35
)
4.

R
a
i
n
t
r
e
e
XO
O
0
1
4
Se
p
t
e
m
b
e
r

2
0
0
0
40

Y
e
a
r
s
(2
2
7
59
4
.
00
)
29
,
4
6
3
.
(1
9
8
13
1
.
0
0
)
47
4
.
84
4
.
(1
9
5
,
28
7
.
00
)
5.

S
o
u
t
h

C
o
u
n
t
y

W
a
t
e
r
XO
O
0
2
0
Ja
n
u
a
r
y

1
9
9
9
40

Y
e
a
r
s
00
9
,
01
1
.
(1
7
2
,
37
4
.
00
)
83
6
,
63
7
.
10
2
.
00
)
(1
2
61
2
,
00
)
82
4
02
5
.
6.

B
a
r
b
e
r

W
a
t
e
r
XO
O
0
2
7
Ja
n
u
a
r
y

1
9
9
9
40

Y
e
a
r
s
96
6
.
(6
,
84
9
.
75
)
11
6
.
(9
7
.
85
)
(5
8
7
.
10
)
39
,
52
9
.
60
0
,
76
1
.
(2
5
,
64
5
.
48
)
57
5
,
11
5
.
(7
7
7
.
4
2
)
66
4
.
52
)
57
0
,
45
1
.
To
t
a
l

A
c
c
u
m
u
l
a
t
e
d

A
m
o
r
t
i
z
a
t
i
o
n
(3
0
,
31
0
,
00
)
Ne
t

U
P
A
A
Mo
n
t
h
Ba
l
a
n
c
e
10
.
Ap
r
i
l
-
57
9
77
8
11
.
Ma
y
-
57
9
00
0
12
.
Ju
n
e
-
57
8
,
22
3
13
.
Ju
l
y
-
57
7
,
44
5
14
.
Au
g
u
s
t
-
57
6
,
66
8
15
,
Se
p
t
e
m
b
e
r
-
57
5
,
89
0
16
.
Oc
t
o
b
e
r
-
57
5
,
11
5
17
.
No
v
e
m
b
e
r
-
57
4
33
8
18
.
De
c
e
m
b
e
r
-
57
3
,
56
1
19
.
Ja
n
u
a
r
y
-
57
2
78
3
20
.
Fe
b
r
u
a
r
y
-
57
2
00
6
21
,
Ma
r
c
h
-
57
1
22
8
22
.
Ap
r
i
l
-
57
0
,
45
1
23
.

T
o
t
a
l

o
f

1
3

M
o
n
t
h

B
a
l
a
n
c
e
s
47
6
,
48
6
24
.

1
3

M
o
n
t
h

A
v
e
r
a
g
e
57
5
,
11
4
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

7
Pa
g
e

1

o
f

1
Li
n
e

N
o
.
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ca
s
e

U
W
I
-
06
-
Ac
c
u
m
u
l
a
t
e
d

D
e
f
e
r
r
e
d

F
e
d
e
r
a
l

I
n
c
o
m
e

T
a
x
e
s

a
s

o
f

A
p
r
i
l
30
,

2
0
0
6
Ac
c
o
u
n
t

&

D
e
s
c
r
i
p
t
i
o
n
28
2
0
2

A
c
c
u
m
u
l
a
t
e
d

D
e
f
e
r
r
e
d

F
I
T

A
C
R
S
28
2
0
3

A
c
c
u
m
u
l
a
t
e
d

D
e
f
e
r
r
e
d

F
I
T

M
A
C
R
S
28
2
0
4

D
e
f
e
r
r
e
d

F
I
T

A
D
R
25
3
8
7

D
e
f
e
r
r
e
d

A
d
v
a
n
c
e
s

a
n
d

C
o
n
t
r
i
b
u
t
i
o
n
s

G
r
o
s
s

U
p
Ad
j
u
s
t
m
e
n
t
De
f
e
r
r
e
d

F
e
d
e
r
a
l

FI
T

at

J
u
l
y

3
1
,
2
0
0
4
Pr
o

F
o
r
m
a

T
a
x

D
e
p
r
e
c
i
a
t
i
o
n
Pr
o

F
o
r
m
a

B
o
o
k

D
e
p
r
e
c
i
a
t
i
o
n
Ex
c
e
s
s

T
a
x

O
v
e
r

B
o
o
k

D
e
p
r
e
c
i
a
t
i
o
n
Fe
d
e
r
a
l

I
n
c
o
m
e

T
a
x

R
a
t
e
In
c
r
e
m
e
n
t
a
l

D
e
f
e
r
r
e
d

F
e
d
e
r
a
l

I
n
c
o
m
e

T
a
x
To
t
a
l

D
e
f
e
r
r
e
d

FI
T

(L
i
n
e

7

p
l
u
s

l
i
n
e

1
2
)
Pr
o

F
o
r
m
a
Ba
l
a
n
c
e

a
t

Ba
l
a
n
c
e

a
t

A
p
r
i
l
Ja
n
u
a
r
y

3
1
,
2
0
0
6

3
0
,
20
0
6
84
0
,
79
0
83
2
85
2
41
6
,
60
7
2,
4
7
0
15
9
(2
7
0
03
4

)
11
,
29
0
,
37
4
10
,
00
0
,
00
0
54
3
,
92
7
45
6
,
07
3
35
.
00
%
20
9
,
62
6
12
,
50
0
,
00
0
Ex
h
i
b
i
t

N
o
.
J.

H
e
a
l
y
Sc
h
e
d
u
l
e

8
Pa
g
e

1

o
f

1
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ca
s
e

N
o

U
W
I
-
06
-
Pr
e
-
19
7
1

I
n
v
e
s
t
m
e
n
t

T
a
x

C
r
e
d
i
t
Te
s
t

Y
e
a
r

E
n
d
e
d

A
p
r
i
l

3
0
,

2
0
0
6

(
6

M
o
n
t
h
s

A
c
t
u
a
l
/
6

M
o
n
t
h
s

F
C
)
Bo
o
k

B
a
l
a
n
c
e
Ba
l
a
n
c
e

a
t
El
e
v
e
n
Ba
l
a
n
c
e

a
t
at

J
u
l
y

3
1
,
An
n
u
a
l
Te
n

M
o
n
t
h
s
Ma
y

3
1
Mo
n
t
h
s
Ap
r
i
l

3
0
,
Li
n
e

N
o
Ye
a
r
Bo
o
k

L
i
f
e
20
0
4
Ex
p
e
n
s
e
Ex
p
e
n
s
e
20
0
5
Ex
p
e
n
s
e
20
0
6
19
6
2
50

Y
e
a
r
s
36
4
18
2
15
2
21
2
16
7
04
6
19
6
3
50

Y
e
a
r
s
13
1
13
4
11
2
01
9
12
3
89
7
19
6
4
50

Y
e
a
r
s
90
5
82
3
73
2
19
6
5
50

Y
e
a
r
s
84
1
17
6
14
7
69
4
16
1
53
3
19
6
6
50

Y
e
a
r
s
54
0
13
6
11
3
42
7
12
5
30
2
19
6
7
50

Y
e
a
r
s
55
4
12
4
10
3
45
1
11
4
33
7
19
6
8
50

Y
e
a
r
s
46
8
25
8
21
5
25
3
23
7
01
7
19
6
9
50

Y
e
a
r
s
52
5
17
6
14
7
37
8
16
1
21
7
32
8
12
8
5
07
1
13
,
25
7
17
8
12
,
07
9
Mo
n
t
h
l
y
Mo
n
t
h
Ba
l
a
n
c
e
Ap
r
-
13
,
36
4
Ma
y
-
13
,
25
7
Ju
n
-
13
,
15
0
Ju
l
-
13
,
04
3
Au
g
-
93
6
Se
p
-
12
,
82
9
Oe
t
-
72
2
No
y
-
12
,
61
4
De
e
-
50
7
Ja
n
-
12
,
4
0
0
Fe
b
-
29
3
Ma
r
-
18
6
Ap
r
-
07
9
Su
m

o
f

1
3

M
o
n
t
h
l
y

B
a
l
a
n
c
e
s
16
5
,
38
0
13

M
o
n
t
h

A
v
e
r
a
g
e
72
2
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

9
Pa
g
e
1
o
f
1
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Ca
s
e

U
W
I
-
06
-
De
f
e
r
r
e
d

D
e
b
i
t
s

B
a
l
a
n
c
e

A
l
l
o
w
e
d

i
n

R
a
t
e

B
a
s
e

f
o
r

t
h
e

T
e
s
t

Y
e
a
r

e
n
d
e
d

A
p
r
i
l

3
0
,

2
0
0
6
Li
n
e

N
o
.

A
p
p
r
o
v
e
d

I
n

P
r
i
o
r

C
a
s
e
:
In
t
e
r
i
m

A
c
t
i
v
i
t
y
Ba
l
a
n
c
e

P
e
r
IP
U
C

O
r
d
e
r
Un
a
m
o
r
t
i
z
e
d
Am
o
r
t
i
z
a
t
i
o
n
Ac
c
o
u
n
t
29
8
3
8

C
a
s
e
Ba
l
a
n
c
e

a
t

A
p
r
i
l
Pe
r
i
o
d

i
n
Mo
n
t
h
l
y
An
n
u
a
l
Nu
m
b
e
r
De
s
c
r
i
p
t
i
o
n
UW
I
-
04
-
De
b
i
t
Cr
e
d
i
t
,
2
0
0
6
Mo
n
t
h
s
Ex
p
e
n
s
e
Ex
p
e
n
s
e
18
6
8
0

(
P
a
r
t
i
a
l
)
De
f
e
r
r
e
d

R
a
t
e

C
a
s
e

E
x
p
e
n
s
e

U
W
I
-
04
-
23
6
,
46
7
.
(4
4
33
7
.
56
)
19
2
12
9
.
48

M
o
n
t
h
s
92
6
.
4
0
11
6
,
18
6
2
1
De
f
e
r
r
e
d

R
e
l
o
c
a
t
i
o
n

C
o
s
t
00
0
.
(1
1
99
9
.
97
)
68
,
00
0
,
60

M
o
n
t
h
s
33
3
.
16
,
00
0
.
18
6
9
0

(
P
a
r
t
i
a
l
)
De
f
e
r
r
e
d

R
e
n
t
s

(

L
a
k
e
w
o
o
d

W
e
l
l

L
e
a
s
e
)
09
0
.
(4
1
4
.
00
)
18
,
67
6
,
60
0

m
o
n
t
h
s
46
.
55
2
.
18
6
9
0

(
P
a
r
t
i
a
l
)
De
f
e
r
r
e
d

L

T
2
E
S
W
T
R
00
0
.
(1
,
80
0
.
00
)
10
,
20
0
,
60

M
o
n
t
h
s
20
0
.
40
0
.
18
6
9
0

(
P
a
r
t
i
a
l
)
De
f
e
r
r
e
d

T
e
r
r
a

G
r
a
n
d
e

C
o
s
t
87
7
.
(5
8
1
,
58
)
29
5
,
60

M
o
n
t
h
s
64
.
77
5
.
4
0
18
6
2
5

(
P
a
r
t
i
a
l
)
De
f
e
r
r
e
d

L
e
g
a
l

E
x
p
e
n
s
e

I
P
C
O

R
a
t
e

C
a
s
e
37
4
,
25
6
.
13
)
11
7
,
60

M
o
n
t
h
s
13
9
.
67
4
.
18
6
2
0
De
f
e
r
r
e
d

T
a
n
k

P
a
i
n
t
i
n
g
-

E
x
i
s
t
i
n
g
15
,
54
8
,
(2
,
13
2
.
20
)
13
,
41
5
,
12
0

M
o
n
t
h
s
25
8
.
09
6
.
18
6
2
0
De
f
e
r
r
e
d

T
a
n
k

P
a
i
n
t
i
n
g
-

N
e
w
60
,
90
8
.
28
4
.
11
)
58
,
62
3
.
24
0

M
o
n
t
h
s
25
3
.
04
5
.
4
0
18
6
2
3
De
f
e
r
r
e
d

A
F
U
D
C

E
q
u
i
t
y

I
n
c
o
m
e
69
6
34
6
.
69
6
34
6
.
N/
A
N/
A
N/
A
Su
b

T
o
t
a
l
$1
,
13
2
61
0
.
(6
4
80
5
.
55
)
$
1
06
7
,
80
4
.
$
7
,
22
1
.
86
,
66
0
,
Ex
p
l
i
c
i
t
y

A
l
l
o
w
e
d

i
n

I
P
U
C

O
r
d
e
r

(
I
P
U
C
in
a
d
v
e
r
t
e
n
t
l
y

e
x
c
l
u
d
e
d

p
r
e
v
i
o
u
s
l
y

a
p
p
r
o
v
e
d

L
a
k
e
We
l
l

L
e
a
s
e

D
e
f
e
r
r
e
d

E
x
p
e
n
s
e
41
6
,
50
5
.
De
f
e
r
r
e
d

A
F
U
D
C

E
q
u
i
t
y

I
n
c
o
m
e
69
6
34
6
,
De
f
e
r
r
e
d

D
e
b
i
t
s

A
l
l
o
w
e
d

I
n

R
B

p
e
r

U
W
I
-
04
-
11
2
85
1
,
It
e
m
s
Un
a
m
o
r
t
i
z
e
d
Am
o
r
t
i
z
a
t
i
o
n
Ac
c
o
u
n
t
Pr
e
s
e
n
t
e
d

i
n
Ba
l
a
n
c
e

a
t

A
p
r
i
l
Pe
r
i
o
d

i
n
Mo
n
t
h
l
y
An
n
u
a
l
Nu
m
b
e
r
De
s
c
r
i
p
t
i
o
n
Cu
r
r
e
n
t

C
a
s
e
De
b
i
t
Cr
e
d
i
t
30
,
20
0
6
Mo
n
t
h
s
Ex
p
e
n
s
e
Ex
p
e
n
s
e
De
f
e
r
r
e
d

R
C

E
x
p
e
n
s
e

f
r
o
m

U
W
I
-
04
-
04

N
o
t
18
6
8
0

(
P
a
r
t
i
a
l
)
ad
d
r
e
s
s
e
d

i
n

O
r
d
e
r
18
2
16
8
.
18
2
16
8
.
48

M
o
n
t
h
s
79
5
,
45
,
54
2
.
18
6
8
0

(
P
a
r
t
i
a
l
)
De
f
e
r
r
e
d

R
C

E
x
p
e
n
s
e

f
r
o
m

U
W
I
-
06
-
25
0
00
0
.
25
0
,
00
0
.
48

M
o
n
t
h
s
20
8
.
50
0
.
18
6
2
0
De
f
e
r
r
e
d

T
a
n
k

P
a
i
n
t
i
n
g
-

N
e
w
15
0
,
00
0
.
15
0
,
00
0
,
24
0

M
o
n
t
h
s
62
5
.
50
0
.
18
6
2
3
De
f
e
r
r
e
d

A
F
U
D
C

E
q
u
i
t
y

I
n
c
o
m
e
23
2
34
2
.
23
2
34
2
,
N/
A
N/
A
N/
A
Su
b

T
o
t
a
l
81
4
,
51
0
,
81
4
,
51
0
,
$
9
,
62
8
,
$
1
1
5
,
54
2
.
Gr
a
n
d

T
o
t
a
l
94
7
12
0
.
$
(
6
4
,
80
5
.
55
)
$
1
88
2
,
31
4
.
$1
6
,
85
0
,
$
2
0
2
20
2
,
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
0
Pa
g
e

1

o
f

1
10
1
0
0
0
10
1
0
0
1
10
8
9
0
0
10
8
0
1
0
11
1
0
0
3
11
3
0
0
0
10
7
0
0
0
10
5
0
0
0
11
4
0
0
0
11
5
0
0
0
12
4
0
0
0
12
1
0
0
0
13
1
0
0
0
13
1
0
7
0
13
1
0
9
2
13
5
0
0
1
13
5
0
0
2
13
5
0
0
3
14
2
0
0
0
14
2
0
0
1
14
2
0
0
3
14
2
0
0
4
14
2
0
0
5
17
3
0
0
0
14
3
0
0
0
14
3
0
0
5
14
3
0
0
6
14
3
0
2
0
14
3
0
5
0
14
3
0
9
0
14
3
1
0
2
14
4
0
0
0
14
6
0
0
0
15
4
0
0
0
15
4
1
0
4
15
4
1
0
5
16
5
4
0
0
16
5
8
0
0
Un
i
t
e
d

W
a
t
e
r

I
d
a
h
o
Wo
r
k
i
n
g

C
a
p
i
t
a
l

C
a
l
c
u
l
a
t
i
o
n
Ca
s
e

U
W
I
-
O6
-
BA
L
A
N
C
E

A
T

1
2
/
3
1
/
0
5
In
v
e
s
t
o
r
Wa
t
e
r

P
l
a
n
t

i
n

S
e
r
v
i
c
e
WP
I
S
-
Re
t
i
r
e
m
e
n
t
s
RW
I
P
Ac
c
,
De
p
r
.
Ut
i
l
.
Pl
t
S
e
r
.
Wa
t
e
r
Re
s
e
r
v
e

f
o
r

D
e
p
r
e
c
.
CI
A
C
Am
o
r
t
.
of

P
r
o
p
.

H
e
l
d

F
u
t
U
s
e
CW
I
P
Pi
t

H
e
l
d

f
o
r

F
u
t
U
s
e
/
D
e
v
.
UP

A
A
-
Ad
j
u
s
t
m
e
n
t
-
W
a
t
e
r
Am
o
r
t
.
UP
A
A

A
d
j
.
Wa
t
e
r
Ot
h
e
r

I
n
v
e
s
t
m
e
n
t
s
No
n
-
Ut
i
l
i
t
y

P
r
o
p
e
r
t
y
Ca
s
h
Ca
s
h
:

C
o
l
l
e
c
t
i
o
n
s
Ca
s
h
:

D
i
v
i
d
e
n
d
s
Wo
r
k
i
n
g

F
u
n
d

-

M
G
R
S

F
u
n
d
Wo
r
k
i
n
g

F
u
n
d

-

P
e
t
t
y

C
a
s
h
Wo
r
k
i
n
g

F
u
n
d

-

C
a
s
h
i
e
r
s

D
r
a
w
e
r
Cu
s
t
o
m
e
r

A
c
c
o
u
n
t
s

R
e
c
.
Cu
s
t

A
I
R
-
Lo
c
a
l

B
i
l
l
i
n
g
Cu
s
t

A
I
R
-
Re
f
u
n
d
s

C
l
e
a
r
i
n
g
Ac
c
r
u
e
d

C
u
s
t
o
m
e
r

C
r
e
d
i
t
s
NS
F

C
l
e
a
r
i
n
g

A
c
c
o
u
n
t
Un
b
i
l
l
e
d

R
e
v
e
n
u
e
s
-
Wa
t
e
r
Ot
h
e
r

A
c
c
o
u
n
t
s

R
e
c
e
i
v
a
b
l
e
AI
R
-
Em
p
l
o
y
e
e
s
AI
R

E
m
p
l
o
y
e
e

-

S
p
r
i
n
g

P
r
o
g
r
a
m
AI
R
-
Me
r
c
h
a
n
d
i
s
e

&

J
o
b
b
i
n
g
AI
R
-
De
v
e
l
o
p
e
r
s

A
d
v
a
n
c
e
s
AI
R
-
Ad
v
a
n
c
e

O
f
f
s
e
t
Al
R
-
UW
R
/
L
D
E

P
a
r
t
n
e
r
s
h
i
p
Pr
o
v
.
Un
c
o
l
i
e
c
t
i
b
l
e

A
c
c
o
u
n
t
s
In
t
e
r
c
o
,

A
c
c
t
s
,

R
e
c
e
i
v
a
b
l
e
Pl
a
n
t

M
a
t
&

O
p
e
r
,

S
u
p
p
l
i
e
s
In
v
e
n
t
o
r
y
-
Ch
e
m
i
c
a
l
s
In
v
e
n
t
o
r
y
-
Ex
e
m
p
t
Pr
e
p
a
i
d

R
e
g
u
l
a
t
o
r
y

A
s
s
e
s
s
.
Pr
e
p
a
i
d

P
e
n
s
i
o
n
25
0
,
13
,
09
0
.
No
n
-
Ca
s
h

O
t
h
e
r
02
7
,
82
8
.
Pl
a
n
t

a
n
d

R
a
t
e

B
a
s
e
27
0
,
4
7
7
,
76
5
.
15
1
,
4
0
6
.
52
)
24
7
,
39
8
.
4
6
(5
4
,
14
2
,
61
9
.
65
)
(9
,
95
2
85
3
.
35
)
(1
,
93
1
.
98
)
04
5
,
92
2
.
60
0
,
76
1
.
(2
7
,
20
0
.
54
)
In
v
e
n
t
o
r
y
,

S
u
p
p
l
i
e
s

&
C
a
s
h
24
0
,
52
0
.
00
0
.
10
0
.
00
0
.
40
0
.
55
0
.
72
,
07
3
.
44
,
52
7
.
12
4
59
6
.
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
1
Fiv
e

P
a
g
e
s
Ca
s
h

Ot
h
e
r
28
3
,
09
5
,
(7
0
1
.
52
)
10
7
,
50
2
.
28
0
12
5
.
(2
8
,
00
0
.
00
)
(1
,
11
3
,
79
6
.
4
6
)
(2
,
69
7
95
7
,
00
)
16
5
9
1
2
18
3
0
0
0
18
7
1
1
18
7
1
4
18
6
2
5
18
7
1
0
18
7
9
0
18
6
2
9
2
18
6
2
9
4
18
6
2
9
6
18
6
2
9
7
18
6
2
9
8
18
6
2
9
9
18
6
2
4
18
6
9
0
18
6
2
1
18
6
8
0
18
6
6
0
1
18
6
6
0
3
18
6
7
3
0
18
6
7
5
0
18
6
0
0
18
6
8
0
1
18
6
8
0
2
18
6
8
0
3
18
6
8
0
4
18
6
8
0
5
18
6
8
0
6
18
6
8
3
1
18
6
8
3
2
18
6
8
3
3
18
6
8
3
4
18
6
8
3
5
18
6
8
3
6
18
6
8
5
1
18
6
8
5
2
18
6
8
5
3
18
6
8
5
4
18
6
8
5
5
18
6
8
5
6
18
6
8
7
2
18
6
8
7
3
18
6
8
7
4
18
6
8
7
5
18
6
8
7
6
18
6
8
7
7
18
7
1
4
18
4
0
0
18
4
1
1
0
18
4
1
1
1
18
4
4
0
0
18
4
4
0
1
18
4
5
0
0
Pr
e
p
a
i
d
-
Du
e
s
Pr
e
l
i
m
.

S
u
r
v
.
&
I
n
v
e
s
t

C
h
a
r
g
e
s
De
f
.
L
e
g
a
l

E
x
p
e
n
s
e
s
De
f
e
r
r
e
d

P
o
w
e
r

C
o
s
t
s

P
e
n
d
i
n
g
RA
-
De
f
e
r
r
e
d

P
o
w
e
r

C
o
s
t
s
Ot
h
e
r

D
e
f
e
r
r
e
d

C
h
a
r
g
e
s

U
t
i
l
i
t
y
Ot
h
e
r

D
e
f
e
r
r
e
d

C
h
a
r
g
e
s

N
o
n
-
Ut
i
l
i
t
y
Ut
i
l
/
D
D
-
En

S
e
v

c
o
s
t
s

S
p
r

2
0
0
3
Ut
i
l
/
D
D
-
De
f

E
S
P

C
o
s
t
s
De
f

P
e
n
s

E
a
r
l
y

R
e
t

P
r
o
g
-
20
0
0
De
f

P
B
O
P
-
Er
l
y

R
e
t
i
r
e

P
r
o
g
-
20
0
0
De
f

P
e
n
s

E
a
r
l
y

R
e
t

P
r
o
g
-
19
9
9
De
f

P
B
O
P
-
Er
l
y

R
e
t
i
r
e

P
r
o
g
-
19
9
9
RA
-
De
f
e
r
r
e
d

L
e
g
a
l
RA
-
Ot
h
e
r

R
e
g

A
s
s
e
t
s
RA
-
De
f
e
r
r
e
d

R
e
l
o
c
a
t
i
o
n
RA
-
De
f
e
r
r
e
d

R
a
t
e

C
a
s
e
RA
-
De
f
e
r
r
e
d

T
a
n
k

P
a
i
n
t
i
n
g
RA
-
De
f
e
r
r
e
d

A
F
U
D
C

E
q
u
i
t
y

I
n
c
o
m
e
RA
-
De
f
e
r
r
e
d

S
t
u
d
i
e
s
RA
-
De
f

P
o
s
t

R
e
t
i
r
e
m
e
n
t

B
e
n
-
Re
g
u
l
a
t
o
r
y

D
e
f
e
r
r
e
d

T
a
x
e
s
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
Pl
a
n
t
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
Ra
t
e
RA
-
De
f
e
r
r
e
d

F
A
S

1

0
9
:
T
a
n
k

P
a
i
n
t
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
Pe
n
s
i
o
n
s
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
De
f
C
h
a
r
g
e
s
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
0t
h
e
r
T
a
x
e
s
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
St
a
t
e
P
l
a
n
t
RA
-
De
f
e
r
r
e
d

F
A
S

1
0
9
-
St
a
t
e
R
a
t
e
RA
-
De
f

F
A
S

1
0
9
-
St
a
t
e
T
a
n
k
P
a
i
n
t
RA
-
De
f

F
A
S

1
0
9
-
St
a
t
e
P
e
n
s
i
o
n
s
RA
-
De
f

F
A
S

1
0
9
-
St
a
t
e
D
e
f
C
h
a
r
g
e
s
RA
-
De
f

F
A
S

1
0
9
-
St
a
t
e
O
t
h
e
r
T
a
x
e
s
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
Pl
a
n
t
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
Ra
t
e
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
Ta
n
k
P
a
i
n
t
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
Pe
n
s
i
o
n
s
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
De
f
C
h
a
r
g
e
s
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
0t
h
e
r
T
a
x
e
s
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
St
a
t
e
:
P
l
a
n
t
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
St
a
t
e
:
R
a
t
e
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
St
a
t
e
:
T
n
k
P
t
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
St
a
t
e
P
e
n
s
i
o
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
St
a
t
e
D
e
f
C
h
g
RA
-
De
f

G
/
U
-
FA
S

1
0
9
-
St
a
t
e
O
t
h
T
a
x
Cl
e
a
r
i
n
g

-

C
a
p
i
t
a
l
Cl
e
a
r
i
n
g

A
c
c
o
u
n
t
s
Cl
e
a
r
i
n
g

T
r
a
n
s
,
La
r
g
e
Cl
e
a
r
i
n
g

T
r
a
n
s
.
Sm
a
l
l
Cl
e
a
r
i
n
g
-
Mi
s
e

C
o
n
s
t
r
u
c
t
i
o
n
Cl
e
a
r
i
n
g

-

B
l
o
c
k
s

a
n
d

P
o
s
t
s
Cl
e
a
r
i
n
g

P
a
y
r
o
l
l
44
0
,
17
1
,
(2
2
68
6
.
29
)
80
4
.
4
4
78
,
24
1
.
29
3
,
33
1
.
4
6
54
,
4
2
7
.
4
6
65
9
.
84
)
13
,
4
9
8
.
28
,
19
5
.
73
,
33
3
.
40
7
,
83
7
.
08
6
,
92
8
,
68
7
.
(3
,
25
5
,
90
2
.
00
)
39
0
.
20
1
0
0
0
21
1
0
0
0
20
4
0
0
0
21
6
0
0
0
21
6
9
5
0
23
8
8
0
0
23
2
0
0
0
23
2
2
0
23
2
9
0
23
2
0
1
0
23
2
0
5
3
23
4
0
0
24
2
7
5
23
5
0
0
0
23
6
0
0
1
23
6
0
0
2
23
6
0
0
6
23
6
2
0
0
23
6
3
0
6
23
6
3
0
7
23
6
3
1
3
23
6
4
0
2
24
2
0
0
1
24
2
0
0
5
24
2
0
0
6
24
2
0
0
8
24
2
0
0
9
24
2
0
1
2
24
2
0
1
3
24
2
0
1
5
24
2
0
1
9
24
2
0
2
0
24
2
0
3
0
24
2
0
3
2
24
2
0
3
3
24
2
1
0
0
24
2
6
0
24
2
2
0
1
24
2
2
0
5
24
2
2
2
5
24
2
3
1
0
19
0
0
0
19
0
0
1
19
0
1
0
2
19
0
1
0
3
19
0
1
0
4
19
0
2
0
1
19
0
2
0
2
19
0
2
0
3
19
0
2
0
4
19
0
6
0
3
25
5
0
0
28
2
0
0
1
Co
m
m
o
n

S
t
o
c
k

I
s
s
u
e
d
Mi
s
c
.

P
a
i
d
-
In

C
a
p
i
t
a
l
Pr
e
f
e
r
r
e
d

S
t
o
c
k

I
s
s
u
e
d
Re
t
a
i
n
e
d

E
a
r
n
i
n
g
s
Cu
r
r
e
n
t

y
e
a
r

e
a
r
n
i
n
g
s
Mi
n
i
m
u
m

L
i
a
b
i
l
i
t
y

A
d
j
u
s
t
m
e
n
t
Pr
e
f
e
r
r
e
d

S
t
o
c
k

D
i
v
.

D
e
c
.
Ac
c
o
u
n
t
s

P
a
y
a
b
l
e
-
Sy
s

G
e
n
e
r
a
t
e
d
Al
P

I
n
v
e
n
t
o
r
y

A
c
c
r
u
a
l
Al
P
-
Ot
h
e
r
Of
f
s
i
t
e

F
u
n
d
s

P
a
y
a
b
l
e
Ac
c
t

P
a
y
a
b
l
e
-
Mt
h

E
n
d

A
c
c
r
u
a
l
Al
P
-
As
s
o
c
i
a
t
e
d

C
o
m
p
a
n
i
e
s
Pr
e
f
e
r
r
e
d

S
t
o
c
k

D
u
e

W
i
t
h
i
n

1

Y
e
a
r
Cu
s
t
o
m
e
r

D
e
p
o
s
i
t
s
Ac
c
r
u
e
d

R
e
a
l

E
s
t
a
t
e

T
a
x
e
s
Ac
c
r
u
e
d

F
r
a
n
c
h
i
s
e

T
a
x
e
s
Sa
l
e
s

a
n
d

U
s
e

T
a
x
-
St
a
t
e
Ac
c
r
u
e
d

F
I
T
Ac
c
r
u
e
d

F
I
T
-
Gr
o
s
s

U
p
Ac
c
r
u
e
d

S
I
T
Ac
c
r
u
e
d

S
I
T
-
Gr
o
s
s

U
p
FI
C
A
-
Em
p
l
o
y
e
r
Ac
c
r
u
e
d

P
a
y
r
o
l
l
Em
p
l
o
y
e
e
:
U
n
i
t
e
d

W
a
y
Em
p
l
o
y
e
e
:

P
A
C
-
Fe
d
e
r
a
l
Em
p
l
o
y
e
e
:
4
0
1

K

W
i
t
h
h
o
l
d
i
n
g
Em
p
l
o
y
e
e
:
G
a
r
n
i
s
h
m
e
n
t
s
Ac
c
i
d
e
n
t

I
n
s
u
r
.

W
i
t
h
h
e
l
d
He
a
l
t
h

P
l
a
n

C
o
s
t
s

W
i
t
h
h
e
l
d
Li
f
e

I
n
s
u
r
a
n
c
e

W
i
t
h
h
e
l
d
Mi
s
c
.
Em
p
l
o
y
e
e

W
i
t
h
h
o
l
d
i
n
g
s
Em
p
l
o
y
e
e
:

M
e
t

L
i
f
e

W
i
t
h
h
e
l
d
Ac
c
r
u
e
d

M
I
P

D
i
v
i
d
e
n
d
Ac
c
r
u
e
d

V
a
n
g
u
a
r
d

C
l
e
a
r
i
n
g
Ac
c
r
u
e
d

S
t
o
c
k

O
p
t
i
o
n
s
Ac
c
r
u
e
d

I
n
s
u
r
a
n
c
e
Ac
c
r
u
e
d

O
t
h
e
r
Ac
c
r
u
e
d

P
o
w
e
r
Ac
c
r
u
e
d

C
o
m
p
u
t
e
r

S
e
r
v
i
c
e
s
Ac
c
r
u
e
d

V
a
c
a
t
i
o
n
Ac
c
r
u
e
d

E
S
P

C
o
s
t
s
De
f
.
FI
T
De
f
.
FI
T
-
FA
S

1
0
9
1
T
C
De
f
,
FI
T
-
FA
S

1
0
9

G
/
U

I
T
C
De
f
.
FI
T
-
FA
S

1
0
9

O
t
D
e
d
,
De
f

F
I
T
-
FA
S

1
0
9

G
/
U

O
t
D
e
d
.
De
f
,
SI
T
-
FA
S

1
0
9
1
T
C
De
f
.
SI
T
-
FA
S

1
0
9

G
/
U

I
T
C
De
f
.
SI
T
-
FA
S

1
0
9

O
t
D
e
d
.
De
f
.
SI
T
-
FA
S

1
0
9

G
/
U

O
t
D
e
d
.
Va
l
.
A
l
l
o
w

D
S
I
T
-
FA
S

1
0
9

O
t
D
e
d
.
De
f
e
r
r
e
d

I
n
v
e
s
t

T
a
x

C
r
e
d
i
t
s
Ac
c
u
m
.
DF
I
T
-
AC
R
S
(1
,
26
1
75
0
.
00
)
(7
6
,
70
4
33
0
.
21

)
(5
6
,
26
3
,
38
9
.
13
)
(3
,
15
3
,
06
2
.
33
)
14
8
,
11
0
.
94
2
.
4
1
(5
9
7
69
0
.
4
2
)
20
2
.
(1
9
9
,
31
3
.
4
0
)
15
5
,
45
6
.
4
9
)
(2
6
9
,
10
8
.
74
)
(6
8
0
,
20
0
.
00
)
(1
4
42
5
.
03
)
(3
6
.
00
)
(7
9
5
,
06
1
.
28
)
(4
7
,
4
2
7
.
90
)
79
0
.
4
7
)
55
0
,
37
7
.
(1
9
5
,
11
4
.
55
)
(2
4
,
90
7
,
77
)
(1
7
5
,
33
6
.
64
)
(3
1
83
2
.
19
)
35
,
64
1

.
(6
1
02
7
.
84
)
(1
2
4
03
7
.
00
)
(4
5
,
78
2
.
4
5
)
58
1
.
00
)
98
0
,
65
1
.
(1
,
24
3
,
76
2
.
00
)
(7
,
60
7
,
83
1
.
62
)
28
2
0
0
2
28
2
0
1
0
28
2
0
1
3
28
2
1
0
1
28
2
1
0
2
28
2
1
0
3
28
2
1
0
4
28
2
1
0
6
28
2
1
0
7
28
2
1
2
1
28
2
1
2
2
28
2
1
2
3
28
2
1
2
4
28
2
1
2
6
28
2
1
2
7
28
2
1
4
1
28
2
1
4
2
28
2
1
4
3
28
2
1
4
4
28
2
1
4
6
28
2
1
4
7
28
2
1
6
1
28
2
1
6
2
28
2
1
6
3
28
2
1
6
4
28
2
1
6
6
28
2
1
6
7
28
3
3
0
0
28
3
3
0
6
28
3
6
0
3
28
3
6
1
0
28
3
7
0
0
28
3
7
0
2
28
3
7
1
0
28
3
7
2
5
28
3
7
2
7
28
3
7
2
9
28
3
7
3
1
28
3
8
0
0
28
3
8
0
5
28
3
8
1
1
28
3
8
1
3
28
3
8
2
1
28
3
8
2
2
28
3
8
3
1
28
3
8
3
3
28
3
8
3
8
28
3
9
9
1
25
2
0
0
0
27
1
0
0
0
27
2
0
0
0
26
3
0
0
0
26
3
0
1
2
26
3
9
0
Ac
c
u
m
.
DF
I
T
-
MA
C
R
S
DF
I
T

-

A
D
R
Ac
c
u
m

D
F
I
T

B
e
n
e
l
i
t

o
n

D
S
I
T
De
l

F
I
T
-
FA
S

1
0
9
-
Pl
a
n
t
De
l

F
I
T
-
FA
S

1
0
9
-
Ra
t
e

E
x
p
.
De
l

F
I
T
-
FA
S

1
0
9
-
Ta
n
k

P
a
i
n
t
De
l

F
I
T
-
FA
S

1
0
9
-
Pe
n
s
i
o
n
De
l

F
I
T
-
FA
S

1
0
9
-
De
l

C
h
g
De
l

F
I
T
-
FA
S

1
0
9
-
0t
h
T
a
x
De
l

F
I
T
-
FA
S

1
0
9

G
U
-
Pl
a
n
t
De
l

F
I
T
-
FA
S

1
0
9

G
U

R
a
t
e

E
x
De
l

F
I
T
-
FA
S

1
0
9

G
U

T
a
n
k

P
a
i
n
t
De
l

F
I
T
-
FA
S

1
0
9

G
U

P
e
n
s
i
o
n
s
De
l

F
I
T
-
FA
S

1
0
9

G
U

D
e
l

C
h
a
r
g
e
s
De
l

F
I
T
-
FA
S

1
0
9

G
U

O
t
T
a
x
e
s
De
l

S
I
T
-
FA
S

1
0
9
-
Pl
a
n
t
De
l

S
I
T
-
FA
S

1
0
9
-
Ra
t
e

E
x
p
e
n
De
l

S
I
T
-
FA
S

1
0
9
-
Ta
n
k

P
a
i
n
t
De
l

S
I
T
-
FA
S

1
0
9
-
Pe
n
s
i
o
n
De
l

S
I
T
-
FA
S

1

0
9
-
De
l

C
h
a
r
g
e
s
De
l

S
I
T
-
FA
S

1
0
9
-
0t
h

T
a
x
De
l

S
I
T
-
FA
S

1
0
9

G
U
-
Pl
a
n
t
De
l

S
I
T
-
FA
S

1
0
9

G
U

R
a
t
e

E
x
De
l

S
I
T
-
FA
S

1
0
9

G
U

T
a
n
k

P
a
i
n
t
De
l

S
I
T
-
FA
S

1
0
9

G
U

P
e
n
s
i
o
n
s
De
l

S
I
T
-
FA
S

1
0
9

G
U

D
e
l
C
h
a
r
De
l

S
I
T
-
FA
S

1
0
9

G
U

O
t
T
a
x
.
De
l
.
Fe
d
e
r
a
l
l
n
c
o
m
e

T
a
x
e
s
De
l

F
I
T
-
De
l
.

C
o
m
p
o
DF
I
T
-
Co
s
t

0
1

R
e
m
o
v
a
l
De
l

F
I
T
-
Ta
n
k

P
a
i
n
t
i
n
g
De
l

F
I
T
-
Pe
n
s
i
o
n
s
De
l

F
I
T
-
PE
B
O
P
De
l

F
I
T
-
Ot
h
e
r

T
a
x
e
s
De
l

F
I
T
-
De
l
.

C
h
a
r
g
e
s
De
l

F
I
T
-
CI
A
C
De
l

F
I
T
-
M&
S

F
e
e
s
De
l
e
r
,
FI
T
-
Re
l
o
c
a
t
i
o
n

E
x
p
e
n
s
e
De
l
.

S
I
T
De
l
.

S
I
T
-
Di
r
,
Fe
e

B
e
n
e
l
De
l
.

S
I
T
-
Ex
c
e
s
s

D
e
p
r
e
e
.
De
l
.

S
I
T
-
Pe
n
s
i
o
n
s
De
l
.

S
I
T
-
Pr
o
p
e
r
t
y
De
l

S
t
a
t
e

I
n
c

T
a
x
-
AF
U
D
C

E
q
u
i
t
y
De
l
,

S
I
T

-

P
o
w
e
r
De
l
.

S
I
T

-

L
e
g
a
l
De
l
.

S
I
T
-
Po
s
t

R
e
t
i
r
e
m
e
n
t

B
n
l
t
s
De
l
.

F
I
T
-
AF
U
D
C

E
q
u
i
t
y
Ad
v
a
n
c
e
s

l
o
r

C
o
n
s
t
r
u
c
t
i
o
n
CI
A
C
Ac
c
u
m
.

A
m
o
r
t
.

0
1

C
I
A
C
Pe
n
s
i
o
n
s

&
B
e
n
e
l
i
t
s

R
e
s
e
r
v
e
Pe
n
s
i
o
n

-

M
i
n
i
m
u
m

L
i
a
b
i
l
i
t
y
Ot
h
e
r

L
o
n
g

T
e
r
m

L
i
a
b
i
l
i
t
i
e
s
(1
4
5
,
88
0
.
00
)
(1
,
84
7
,
61
8
.
00
)
(3
3
,
24
4
,
00
)
25
5
,
90
2
.
15
,
72
9
,
(6
,
07
1
,
28
9
.
4
9
)
(6
0
,
15
2
,
00
8
.
82
)
94
0
88
5
.
4
9
(9
1
,
24
3
.
4
0
)
25
3
1
0
3
25
3
1
0
4
25
3
1
0
8
25
3
1
0
9
25
3
8
0
25
3
6
1
0
25
3
9
0
5
25
3
9
0
8
25
3
9
1
5
25
3
9
1
8
25
3
9
2
5
25
3
9
2
8
25
3
9
3
5
25
3
9
3
8
De
f

V
a
c
a
t
i
o
n
Es
c
h
e
a
t
s

P
a
y
a
b
l
e
De
f

A
d
v
a
n
c
e
s

&

C
o
n
t
r
i
b

G/
U
De
f
.

M
&
J
Ot
h
e
r

D
e
f
e
r
r
e
d

C
r
e
d
i
t
s
PB
O
P
-
NB
-
Li
a
b
-

T
r
u
s
t
e
e
Df
R
e
g
,
Li
a
b
.
FA
S
1
0
9
-
Fe
d
:
I
T
C
Df
R
g
L
i
a
b
,
FA
S
1
0
9
-
Fe
d
:
O
t
h

D
e
Df
R
e
g
,
Li
a
b
.
FA
S
1
0
9
-
St
I
T
C
Df
R
g
L
i
a
b
.
FA
S
1
0
9
-
St
O
t
h

O
e
d
De
f

R
e
g
.
Li
a
b
,
GU

F
A
S
1
0
9
-
Fe
d
:
I
T
C
Df
R
e
g
L
i
a
b
.
GU

F
A
S
1
0
9
-
Fe
d
:
O
D
e
Df
R
g
L
i
a
b
.
GU

F
A
S
1
0
9
-
St
I
T
C
Df
R
g
L
i
a
b
.
GU

F
A
S
1
0
9
-
St
O
D
e
d
20
0
6

C
a
s
e

W
o
r
k
p
a
p
e
r
De
c

2
0
0
5

W
o
r
k
i
n
g

C
a
p
i
t
a
l

R
e
q
u
i
r
e
m
e
n
t
(3
,
08
6
.
22
)
00
6
,
83
4
.
20
)
(4
5
1
,
52
3
,
11
)
(6
6
4
02
8
.
00
)
(9
7
9
,
07
0
.
00
)
(2
,
4
7
0
,
15
9
.
00
)
(1
4
4
67
7
,
95
3
.
14
)
07
5
,
09
5
.
15
)
32
8
,
67
4
.
55
)
75
6
05
2
,
14
5
,
46
4
26
4
.
53
2
,
73
1
.
=(

-
C2
2
1
-
E2
2
1

)
+
F
2
2
1

+
G
2
2
1
=(
$
1
4
4
67
7
,
95
3
-
$1
4
5
,
4
6
4
,
26
4
)
+
$
1

,
53
2
73
2
+
(
$
3
,
07
5
,
09
5
)
=
(
$
7
8
6
,
31
1

)
+
$
1

,
53
2
,
73
2
+

(
$
3
,
07
5
,
09
5
)
=$
2
32
8
,
67
4
Ex
h
i
b
i
t

N
o
.
He
a
l
y
Sc
h
e
d
u
l
e

1
1
Fi
v
e

P
a
g
e
s
UNITED WATER IDAHO
Balance Sheet Per Books
October 31 , 2005
,:_
: :J
" ,). " I
,-'
r'.
iT... \ i:;~~; (~U, Ii ;;~)~;:C,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
$ 268,523 281
(784 908)
(62 901 594)
919,865
555 658
$ 209,312 302
575,115
250
090
14,340
292 135)
048 990
230,999
268,995
(25,800)
237 511
567 665)
900,895
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.
38.
39.
Preliminary Survey and Investigation Expenses
Deferred Rate Case Expenses
Deferred Power Expense
Deferred Legal Expenses (inc. Terra Grande)
Deferred Relocation Expenses
Deferred Rents
Deferred L T Testing
Deferred Tank Painting
Deferred Merchandising and Jobbing Cost
Deferred ERP & ESP
Deferred Post Retirement Benefits
Deferred Regulatory Assets
Deferred VA Clearing
Clearing Accounts
Total Deferred Debits
405 386
1,454 884
638
000
18,768
195
75,110
72,232
446 931
256,290)
114)
11,440
(676,819)
40.Total Assets $ 2U.125.833
Exhibit No.
J. Healy
Page 1 of 2
UNITED WATER IDAHO
Balance Sheet Per Books
October 31 , 2005
Line
No.
LIABILITIES AND STOCKHOLDER'S EQUITY
Stockholder s 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 ___nun
Paid in Capital
Retained Earnings
Total Stockholders Equity
680 200
261 750
304 330
124 838
$ 136,371 118
337 034
260,836
269,225
121 014
258 861
216 970
161 000
624 940
756,232
276 737
50,756 091
272 164
333 656
996,838
985,248
752 810
129,776
$ 211.125.833
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 Benefits
Other
Total Deferred Credits and Other Liabilities
29.Total Liabilities and Stockholder s Equity
Exhibit No.
J. Healy
Page 2 of 2
Line
No.
" "
UNITED WATER IDAHO
, "~
Co ., I
L' C.
Statement of Operating Income
For the Year Ended October 31 , 2005
, .- ;: .: ,
;T:LiT;~::::
. ." '
Operating Revenues 244 372
13,202 272
771 817
55,213
545
438,991
341 663
403,090
445,724
23,668,315
576.057
Operating Expenses and Taxes
Operation and Maintenance Expenses
Depreciation Expenses
Amortization of Other Utility Plant
Amortization of Utility Plant Acquisition Adjustment
Taxes Other than Income Taxes
Real and Personal Property
Payroll Taxes
10.
11.
12.
Income Taxes
State
Federal
13.Total Operating Expenses and Taxes
14.Utility Operating Income
Exhibit No.
J. Healy