20080808Comments.pdf

SCOTT WOODBURY
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
POBOX 83720
BOISE, IDAHO 83720-0074
[phone]
IDAHO BAR NO. 1895
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Street Address for Express Mail:
472 W. WASHINGTON
BOISE, IDAHO 83702-5983
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION OF )
UNITED WATER IDAHO INC. FOR AN )
AMENDMENT TO ITS CERTIFICATE OF )
PUBLIC CONVENIENCE AND NECESSITY NO. )
143 AND FOR AN ACCOUNTING ORDER )
)
CASE NO. UWI-W-08-2
COMMENTS OF THE
COMMISSION STAFF
COMES NOW the Staff of the Idaho Public Utilities Commission, by and though its
Attorney of record, Scott Woodbur, Deputy Attorney General, and in response to the Notice of
Application, Notice of Modified Procedure and Notice of Commentlrotest Deadline issued on
July 18, 2008, submits the following comments.
BACKGROUND
On June 19,2008, United Water Idaho Inc. (United Water; Company) fied a Certificate
Amendment Application and a May 27,2008 Agreement for Purchase and Sale (Agreement)
between the Company and the City of Nampa (City) with the Idaho Public Utilties Commission
(Commission). The subject matter of the Agreement is the sale by United Water to the City of the
non-contiguous water systems presently serving Coventry Place, M&M Mountain View Acres,
and Belmont Heights subdivisions (collectively the Subdivisions) in Canyon County, Idaho.
Reference Case No. UWI-W-99-1, Order No. 27976 (Coventry Place); Case No. UWI-W-00-3,
STAFF COMMENTS 1 AUGUST 8, 2008
Order No. 28418 (M&M Mountain View Acres); and Case No. UWI-W-01-3, Order No. 28885
(Belmont Heights). Also subject to the sale are two additional subdivisions, Lexington Meadows
and Britta Heights which were added to the Belmont Heights (Belmont) system (Order Nos.
29941 and 30352) and the Nampa Charter School which was added to the Coventr Place
(Coventry) system (Order No. 29141).
Pursuant to Agreement, the purchase price is $245,000. The City of Nampa has agreed to
assume the Company's outstanding obligations under the Non-Contiguous Agreements and
Mainline Extension Agreements with other third paries and to hold United Water harless from
fuher obligations thereunder.
United Water contends that the acquisition of the non-contiguous systems by the City of
Nampa is consistent with the public convenience and necessity because the customers will obtain
water service from a dependable municipal supplier (Nampa) and interconnection of the Belmont
water system with the City of Nampa's water system will solve an existing water quality issue in
Belmont Heights (Belmont) involving elevated levels of uranium in the water.
United Water recommends proposed general entries to account for the sale proceeds. The
Company recommends that the proceeds be distributed and accounted for in the same maner as
sale proceeds were recently treated in the sale of the Danskin-Saddle Ridge subdivisions to the
City of Kuna. Case No. UWI-W-07-5, Order No. 30481.
United Water requests a Commission Order
· Approving the modification of United Water's Certificate of Public Convenience
and Necessity No. 143 by eliminating the Subdivisions therefrom;
.Confirming that after the date of closing of the purchase and sale transaction,
United Water will have no fuer obligation to provide domestic water service to
the Subdivisions;
.Confirming that following the assumption by Nampa ofthe Non-Contiguous
Agreements and the Mainline Extension Agreements, United Water wil have no
fuher obligations thereunder;
.Approving the Company's accounting proposal.
The Company's Application in this case includes a map of the non-contiguous
water systems, a copy of the Agreement for Purchase and Sale between the Company and the City
STAFF COMMENTS 2 AUGUST 8, 2008
of Nampa, and the supporting direct testimony of Gregory P. Wyatt, Vice-President and General
Manager of United Water.
The proposed sale and transfer of facilties from United Water to the City of Nampa and
termination of United Water's service obligation to affected subdivisions and customers wil end
Commission jurisdiction over the affected water systems and all service related matters including
rates and dispute resolution. Idaho Code § 61-104.
The Commission is informed that customers of the Coventry and Belmont water systems
under the City's rate plan for "special domestic water users" and properties located outside the
corporate limits (municipal boundaries) of the City, will pay more to the City than they do to
United Water for water service and will pay a rate greater than that of a similar user who is
entirely within the City limits. Reference Nampa City Code, Title 8-1-8. The Commission is also
informed that the City does not have a rate for unetered service. Customers of the M&M water
system, who are all unmetered and biled by United Water at a flat rate, will by informal
agreement between the City and United Water continue to be biled by the City at a rate
equivalent to the present United Water flat rate.
STAFF ANALYSIS
In its Application, United Water requests approval of a sale price of $245,000 and related
journal entries, resulting in a gain of$50,911. See Company Exhibit C and Staff Attachment A.
The $245,000 purchase price for the water systems was a culmination of an ar's length
negotiation between United Water and the City of Nampa. The Application requests that this sale
be given the same treatment as the Commission approved for the sale of the non-contiguous
Danskin-Saddle Ridge Water system to the City of Kuna. Case No. UWI-W-07-5, Order No.
30481.
ACCOUNTING ISSUES
On July 28,29 and 30, 2008, Staff performed an analysis and audit of the property records
of United Water, the submitted schedules, and related supporting data. The purose of the audit
was to examine the Uranium Mitigation Study for Belmont Heights, the plant investment and
other expenditures recorded to date, the calculation of the gain, proposed joural entries and
treatment of the gain.
STAFF COMMENTS 3 AUGUST 8, 2008
United Water in the Application identified total expenditures of $54,847.36 for the
Uranium Mitigation Study for Belmont Heights. Staff audit revealed that this total consisted of
three categories of expenditures: payroll, overheads and contracted equipment. Of these three, the
largest category was for contracted equipment totaling $43,450.82, or 79.2% of the Study
expenditues. This category consists of payments to outside vendors and suppliers for services
and material, plus an allocation of expenses for Company vehicles used in the Study. Staff notes
that the single largest expenditure in this Study is the cost of drllng a test well at Belmont
Heights. The test well totaled $31,684 or 57.8% of all expenditures incured to explore
alternatives to the containated well.
Staff also examined allocations and tested other expenditues for payroll, vehicle use and
overhead. Staff believes these costs are appropriate and reasonable.
Timeliness is a principle of accounting. Applying this principle ensures that all costs are
recorded, revenues are recognized and capital expenditures are treated appropriately. United
Water's schedules are as of July 31, 2008, reflecting booked entries as of June 30, 2008.
Consequently, depreciation and amortization expenses would be understated as of the approved
sale date. Due to the time required to process this Application and close the transaction, the dollar
amounts will not coincide. For this reason, Staff recommends that the Company be required to
fie with the Commission the final closing documents and actual joural entry amounts.
During the audit, Staff found that in July 2008, United Water capitalized certin
expenditures and recorded additional amortization and depreciation on the related plant in service.
This timing difference was discussed with the Company's accounting staff. Another set of
joural entries was submitted to the Staff auditors to show August 31, 2008 figures. Ths reduced
the gain by $655. Attchment A reflects the original fiing in Colums A and B, the August 31,
2008 projected entries are in shown Columns C and D and the difference is shown in Colum E.
In Case No. UWI-W-07-5, Order No. 30481, the accounting treatment used in the
settlement for the sale to the City of Kuna was found to be fair, just and reasonable considering
the amount of estimated net proceeds, the present accounting treatment of the non-contiguous
systems and the proposed alternative accounting treatments. The Commission made no finding
on the appropriateness of accounting treatment for future sales of other non-contiguous water
systems. The Order noted in future sale cases, the accounting treatment would be based on the
developed record and facts.
STAFF COMMENTS 4 AUGUST 8, 2008
When evaluating the same methodologies and treatment as in UWI-W-07-5 the following
is noted: First, the net proceeds are smaller, being $212,255 for the sale to the City of Kuna, and
approximately $50,256 for the August sale to the City of Nampa. In the prior sale, water rights
were a major component of the assets to be sold. In the proposed sale, the City of Nampa wil
provide water from City wells to Belmont Heights. Consequently, a larger portion of the
purchase value exists in plant in service such as supply mains and service lines, plus the added
revenue from additional customers.
Second, the system sold to the City of Kuna was a mix of contributed plant and plant
advanced by the developer. In that case, reimbursements became depreciable plant in service or
rate base for United Water. A similar mix exists in this case.
Third, the same three gain treatments were considered for this sale.
1. The first treated the gain as a regulated revenue passed through to customers in the
next general rate case. This treatment allocates the entire gain to customers of United Water.
Thus, the entire gain of$50,256 would be spread among some 83,000 customers. Each customer
would realize a total benefit of about sixty cents ($.60).
2. The second method treated the gain as a reduction to United Water's regulated plant
in service. The Stipulated Settlement in Order No. 30481 required the entire gain to be recorded
as a deferred regulatory liabilty (account 253.09) and amortized over a period of 36 months.
This is the treatment requested by United Water for the proposed sale. This treatment splits
benefits between customers and shareholders. Shareholders would receive a below-the-line
income of$1396 per month for 36 months through amortization of the deferred regulatory
liabilty. Customers could benefit through a reduction in rate base. Staff notes that an obvious
benefit to customers is removing the additional liabilty of providing safe water to Belmont
Heights. Benefits to customers from sharng the gain on this sale would result if United Water
fies a general rate case with a test year, which includes a portion of the 36-month deferral period.
Then, plant in service would be reduced by the amount of the unamortized regulatory liabilty.
This would reduce the total revenue requirement. Customers would see this lower revenue
requirement in the form of lower rates.
3. The third treatment allocates the gain between customers and shareholders using the
percent of net book value of depreciable assets to accumulated depreciation. In this case, this
treatment would primarly benefit shareholders with 88.2% or $44,326 assigned to shareholders
STAFF COMMENTS 5 AUGUST 8, 2008
and $5930 or 11.8% spread among 83,000 customers. Total customer benefit is about seven cents
($.07) for each customer.
Staff recommends the second treatment option, the same as approved in Order No. 30481,
as the most equitable treatment between shareholders and customers given the circumstances of
this transaction.
ENGINEERING ISSUES
Staff believes both the City of Nampa and United Water have adequate water,
management and financial capabilty to serve customers, and that each employs full-time well-
qualified and experienced water system personneL. The City of Nampa is the second largest
municipality in the state, and United Water is the largest water utilty in the state regulated by the
Commission. Staff supports this sale and recognizes the City of Nampa's abilty to provide
dependable, safe and adequate water service.
According to United Water General Manager's direct testimony, the Company has
detected slightly elevated readings of uranium in excess of the maximum containant level based
on EPA standards in its Belmont water system. To bring the water system back to compliance,
United Water investigated several options: (1) driling a new well, (2) installng uranium removal
treatment equipment, and (3) connecting to another system. The first two options were found by
the Company to be effective at uranium removal but the capital costs of these alternatives were
significant. In addition, the cost of disposing the spent treatment media was both expensive and
complicated to ship. Furermore, homeowners in the Belmont Heights were not eager to have a
system that was concentrating uranium in their neighborhood. The third option which was
identified as the least-cost approach was connecting the Belmont water system to the Nampa
water distribution system.
Staff concurs with the Company that connecting the Belmont water system to the City of
Nampa's distribution system wil provide a new source of water supply that is free of uranium
and would also improve fire protection flows.
The other two non-contiguous water systems, Coventry and M&M, are currently in
compliance with EPA's water quality standards and do not have uranum problem like the one
curently being experienced at the Belmont water system. Coventr and M&M water systems are
curently served by individual wells. It is Staffs understanding that the motivating force behind
STAFF COMMENTS 6 AUGUST 8, 2008
the City of Nampa's desire to acquire the Coventr systems was the benefit of having an
additional source of water supply offered by the Coventr well. On the other hand, the Coventry
Place subdivision is limited in its ability to grow because of the Idaho Department of
Environmental Quality (IDEQ) requirement for redundant supply for a public water system with
25 or more customers. It appears that the City is interested in interconnecting the Coventry
systems with its distribution system but it is not clear when the timetable for accomplishing this
will occur. Staff believes that if the purchase does proceed and the system is subsequently
interconnected to the City of Nampa, the interconnection wil provide an additional water source
to Nampa and at the same time satisfy the redundancy requirement for the Coventr system. The
M&M water system has its own well. It is Staff understanding that this system will be operated
independently.
Neither the Company nor the City provided preliminar information concerning the
potential impact on operating pressure on the Belmont water system when it is interconnected
with the City of Nampa's distribution system. However, it is reasonable to assume that when the
interconnection is in place both systems will meet the Idaho Rules for Public Water Systems
promulgated by IDEQ, including minimum pressure requirements at customers' premises. Staff
assumes that the City of Nampa would continue to operate the existing wells supplying water to
the Coventry and M&M water systems. When interconnections occur in the future, Staff assumes
that all systems will meet IDEQ's rules for minimum operating pressures.
RATE ISSUES
Staff is concerned about the potential rate impact to curent customers in various United
Water systems being sold to the City of Nampa. Staff reviewed the comparson of rates for
customers in Belmont and Coventry water systems using average monthly consumption for
residential customers in these systems. See Attachments B, C, D and E. The water tariff for areas
served by the City of Nampa outside the City limits is twice (2x) the water rate within the City.
See Attachment F. All the water systems being sold to the City of Nampa are outside the City
limits. As shown in Attachment B, the increase in the average anual bil due to sale of the
Belmont water system to the City is $50.25 or an increase of 12.57%. Attachment C shows an
increase in the average annual bil for Coventry water customers of $28.62 or an increase of
12.50%.
STAFF COMMENTS 7 AUGUST 8, 2008
Although customers of the Belmont system wil experience a rate increase, Staff believes
it is justified and reasonable considering the water quality problems to be resolved and the higher
capital costs of alternative solutions. The customers wil also see benefits from improved fire
protection flows and improved access to the City of Nampa and its water service administrative
offices as compared to the offices of United Water located in Boise. Once the system is anexed
into the City limits, customer rates wil be reduced accordingly.
M&M customers will not experience any change in rates initially as a result of the sale.
According to the Company, M&M customers are curently served under United Water's flat rate
tarff, and since the City of Nampa has no unetered customers, it has agreed to continue
charging M&M customers at their present flat rate. The Application does not address this issue or
state how long the rates wil be continued and whether the City plans to install meters within the
system. For the protection of the M&M customers, this rate agreement for M&M customers
should be formalized so that customers understad at what point their rates could change.
Customers of the Coventry system will also experience the 12.5 % rate increase as a result
of the sale. However, these customers do not currently have a water quality problem nor are there
immediate plans to interconnect the system with that of the City to improve reliabilty of water
supply and fire flows. Therefore, Staff believes that the rate increase proposed for Coventr
customers is uneasonable in that the affected ratepayers will see little tangible benefit from the
sale. Consequently, Staff recommends that these customers be allowed to remain at existing UWI
rates for a fixed period of three to five years or until the system is interconnected with or anexed
into the City.
Staff believes that maintaining existing rates for Coventr customers and as the City has
proposed for M&M customers is fuher justified given the benefits the City will experience as it
supplements its existing system by expanding into these noncontiguous areas.
Staff notes that the preservation of regulated utility rates was done previously in electric
Case No. PAC-E-07-12 (Order No. 30381), in which PacifiCorp and Fall River Rural Electric
Coop agreed to a five-year rate transition period for the customers within the service territory
transferred from PacifiCorp to Fall River. The sale of electric properties is subject to the
restrictions of Idaho Code 61-328(3)(b) that requires a Commission finding "that the cost of and
rates for supplying service wil not be increased by reason of such transaction." No similar
finding is required for the sale of property by water utilties.
STAFF COMMENTS 8 AUGUST 8, 2008
RECOMMENDATIONS
Staff recommends that the Commission approve the sale of United Water's non-
contiguous water systems presently serving Coventr Place (also includes Nampa Charer
School), M&M Mountain View Acres, and Belmont Heights (also includes Lexington Meadows
and Brittia Heights) subdivisions to the City of Nampa. Staff also recommends that the
Commission approve the proposed accounting treatment of sale proceeds.
Staff recommends that UWI be required to file with the Commission the final closing
documents and actual joural entry amounts.
Staff fuher recommends that the Commission approve the transfer acknowledging and
accepting the proposed rates for the customers of the Belmont and M&M systems. Staff believes
these rates are justified by existing circumstaces. Finally, Staff recommends that the City
maintain existing United Water rates for customers of the Coventry system in much the same way
existing rates are maintained for M&M customers. The agreement should specify current rates as
well as general time frames and conditions that could change rates in the futue. While Staff
stops short of opposing the sale of the Coventry system without this rate concession, Staf
recommends that the Commission direct the paries to consider and implement the concession as
par of the overall agreement.
Respectfully submitted this g'''day of August 2008.
Technical Staff: Gerr D. Galinato
John Nobbs
Chris Hecht
i/umisc/commentsuwiw08.2swgdgjnch.doc
STAFF COMMENTS 9 AUGUST 8, 2008
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8/08/08
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Case No. UWI-W-08-2
G.D. Galinato, Staff
8/08/08
$140.00
$120.00
ii
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Eiii $60.00CItlII$40.00..CI::c($20.00
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Bil Comparison - Belmont Residential Customers
Feb Oct Dec
il United Water
II City of Nampa
Jun Aug
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Apr
Bi-monthly Biling Period
Bil Comparison - Coventry Residential Customers
Feb Oct Dec
il United Water
II City of Nampa
Apr Jun Aug
Bi-monthly Billng Period
Attchient D
Case No. UWI-W-08-2
G.D. Galinato, Staff
8/08/08
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Attchment E
Case No. UWI-W-08-2
G.D. Galinato, Staff
8/08/08
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Water & Sewer Rates
.-Effective January 1, 2007 (implemented March 1. 2007)
c l :,I
cons .1 water sewer cons water sewer cons I water sewer cons water sewer
10 13.35 12,35 510 13.35 17.19 1010¡15.80 22,04 1510'20.40 26.88
20 13.35 12.45 520 13.35 17.29 1020 15.90 22,14 1520 20,50 26.98
30 13.35 12.54 530 13.35 17.39 1030 15.99 22.24 1530 20.59 27.08
40 13.35 12,64 540 13.35 17.49 1040 16.09 22.33 1540 20.69 27.18
50 13.35 12.74 550 13.35 17.59 1050 16.18 22.43 1550 20.78 27.28
60 13.35 12.83 560 13.35 17.67 1060 16.26 22.52 1560 20.86 2.7.36
70 13.35 12.93 570 13.35 17.77 1070 16.36 22.62 1570 20.96 27.46
80 13.35 13.02 580 13.35 17.87 1080 16.45 22.71 1580 21.05 27.56
90 13.35 13.12 590 13.35 17.97 1090 16.55 22.81 1590 21.15 27.66
100 13.35 13.22 600 13.35 18.06 1100 16.64 22.91 1600 21.24 27.76
110 13.35 13.32 1)10 13.35 18.16 1110 16.72 23.01 1610 21.32 27.85
120 13,35 13.42 620 13.35 18.26 1120 16.82 23.11 1620 21.42 27.95
130 13.35 13.51 630 13.35 18.36 1130 16.91 23.20 1630 21.51 28.05
140 13.35 13.61 640 13.35 18.46 1140'17.01 23.30 1640 2.1.61 28.15
150 13.35 13.71 650 13.351 18.55 1150 17.10 23.40 1650 21.70 28.25
160 13.35 13,80 650 13.35 18.64 1160 17.18 23.49 166O,21.78 28.33
170 13.35 13.89 670 13.35 18.74 1170 17.28 23.59 1670 21.88 28.43
180 13.35 13.99 630 13.35 18.84 1180 17.37 23.68 1680 21.97 28.53
190 13.351 14.09 690 13.35 18.94 1190 17.47 23.78 1690 22.07 28.63
.200 13,35 14.19 700 13.35 19.03 1200 17.56 23.88 1700 22.21 28.72
210 13.35 14.29 710 13.35 19.13 1210 17.64 23.98 1710 22.24 28.82
220 13.35 14.38 720 13.35 19.23 1220 17.74 24.08 1720 22.34 28.92
230 13.35 14.48 730 13.35 19.33 1230 17,83 24.17 1730 22.43 29.02
240 13.35 14.68 740 13.35 19.43 1240 17.93 24.27 1740 22.53 29.12
250 13.35 14.68 750 13.35 19.52 1250 18.02 24.37 1750 22.62 29.21
260 13.35 14.77 760 13.50 19.61 1260 18.10 24.46 . 1760 .22.70 29.30
270 13.35 14.86 770 13.61 19.71 1270 18.20 24.55 17701 22.80 29.40
280 13.35 14.96 780 13.69 19.81 1280 18.29 24.65 1780 22.89 29.50
290 13.35 15.06 790 13.78 19.90 1290 18.39 24.76 1790 22.99 29.60
300 13.35 15.16 800 13.89 20.00 1300 18.48 24.85 1800 23~O8 29,69
310 13.35 15.26 810 13.97 20.10 1310 18.56 24.95 1810 23.16 29.79
320 13.36 15.35 820 14.06 20.20 1320 18.66 25.04 1820 23.26 29.89
330 13.35 15.45 830.14.16 20.30 1330 18.75 25.14 1830 23.35 29.99
340 13.35 15.55 840 14.25 20.39 1340 18.85 25.24 1840 23.45 30.09
350 13.35 15.65 850 14,34 20.49 1350 18.94 25.34 1850 23.53 30.18
360 13.35 15.73 860 14.42 20.58 1360 19.02 25.43 1860 23.62 30.27
370 13.35 15.83 870 1 Ll,52 20.68 1370'19,12 25.52 1870 23.72 30.37
380 13.35 15.93 880l 14.61 20.78 1380 19.21 25.62 1880 23.81 30.47
3901 13.35 16.03 890 14.71 20.87 1390 19.31 25.72 1890 23.91 30.57
4001 13.35 16.13 900 14.801 20.97 1400 19.40 25.82 1900 23.99 30.66
410 13.35 16.22 910 14.881 21.07 1410 19.48 25.921 .1910 24.08 30.76
420 13.351 16.32 920:14:98¡21.17 1420 19.58 26.011 1920 24.18 30.86
,430 13.351 16.42 930 15.071 21.27 1430.19.67 26,111 1930 24.27 30.96
4401 13,361 16.52!940 15.171 21.361 1440 19.77!26.11 !194O!24.3íl 31.061
450!13.351 16.62r 95O!15.26i 2'i,46!1450 19.861 26.311 1950 24.451 31.51
~460 13.35 '16./0'-9601 .15.341 21.55'1460 19.941 26.39:1960'24.54 31.241
470 13.35 16.80 9701 15.44'21.65 14701 20.11 !26.49!1970 24.64 31.34
480 13.35 16.90 980!15.531 21.75 1480:20.13 26.591 1980 24.73 31.44
490 13.35 17.00 9901 15.631 21,84 14901 20.23 26.691 19901 24.83 31.53
500 13.35 17.10 .10001 15.721 21.94 15001 20.32 26.791 2000 24.91 31.63
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Á.ttachrèiifF
Case No. UWI-W-08-2
G.D. Galinato, Staff
8/08/08 Page 1 of 2" .. (
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con~...!"".ater:J sewer ...cons J water .. sewer cons I water sewer cons water seWér
20101 25.00 31.73 2510 I . 29,6Q 36.58 3010 34.20 41.42'3510 38.80 46.27
2020 25.10 31.83 25201 29.70 36.67 3020 34.30 41.52 3520 38.90 46,37
2030 25.19 31.93 2530 29.79 36.77 3030 34.39 41.62 3530 38.99 46,46
2040 25.29 32.02 2540 29.89 36.87 3040 34.49 41.72 3540 39.09 46.56
2060 25.37 32.12 2550 29.97 36.97 3050 34.57!41.81 3550 39.17 46.66
2080 25.46 32...21 2561)30.06 37.05 3060 34.66 41.901 3560 39.26 46.75
2070 25.56 32.31 2570 30.16 37.15 30701 34.76 42.00.3570 .0 39.36 46.84
2080 25.65 32.41 2580 30.25 37.25 3080 34.85 42.10 3580 39.45 46.94
2090 25.75 32.50 2590 30.35 37.35 3090 34.95 42.19 3590 39.55 47.04
2100'25.83 32.60 2600 30.43 37.45 3100 35.03 42.29 3600 39.63 47.14
2110 25.92 32.70 2610 30.52 37.54 3110 35,12 42.39 3610 39.72 47.24
2120 26.02 32.80 2620 30.62 37.64 3120 35.22 42.49 3620 39.82 47.33
2130 26.11 32.90 2630 30.71.37.74 3130 35,31 ¡42.59 3630 39.91 47.43
2140/26.21 32.99 2640 30.81 37.84 31401 35.41 42.68 3640 40.01 47.53
2150i 26.29 33.09 2650 30.891 37.94 31501 35.49 42.78 3650 40.09 47.63
2160 26.38 33.18 2660 31.08 38.02 3160'35.58 42.87 3660 40.18 47.72
2170 26.48 33.28 2670 31.17 38.12 3170 35.68 42.97 3610 40.28 47.81
2180 26.571 33.37 2680 31.27 38.22 3180 35.77 43.07 3680 40.37 47.91
2190 26.67 33.47 2690 31.35 38.32 3190 35.87 43.16 3690 40.47 48.01
2200 .26.75 33.57 2700 31.44 38.42 3200 35.95 43.26 3700 40.55 48.11
2210 26.84 33.67 2710 31.54 38.51 3210 36.04 43.36 3710 40.64 48.21
2220 26.94 33.77 2720 31.63 38.61 3220 36.14 43.46 3720 40.74 48.30
2230 27.03 33.86 2730 31.73 38.71 3230 36.23 43.56 3730 40.83 48.40
2240 27.13 33.96 2740 31.81 38.81 3240 36.33 43.65 3740 40.93 48.50
2250 27.21 34.06 2750 31.91 38.91 3250 36.41 43.75 3750 41.01 48.60
2260 27.30 34.15 2760 32.00 38.99 3260 36.50 43.84 3760 41.10 48.68
2270 27.40 34.25 2770 32.09 39.09 3270 36.60 43.94 3770 41.20 48.78
2280 27.49 34.34 2780 32.19 39.19 3280 36.69,44.03 3780 41.29 .48.88
2290 27.59 34.44 2790 32.271 39.29 3290 36.73 44.13 3790 41.39 48.98
2300 27.67 34.54 2800 32.361 39.39 3300 36.87 44.23 3800 41.47 49.08
2310 27.77/34.64 2810 32.46 39.48 3310 36.96!44.33 3810 41.56 49.17
2320 27.86 34.74 2820 32.55 39.58 3320 37,06 44.43 3820 41.66 49.27
2330 27.95 34.83 2830 32.65 39.68 3330 37,15 44.52 3830 41.75 49.37
2340 28.05 34.93 2840 32.73 39.78 3340 37.25 44.62 3840 41.85 49.47
2350 28.13 35.03 28501 32.82 39.88 3350 37.33 44.72 3850 41.93 49.57
2360 28.22 35.12 2860 32.92 39.96 3360 37.421 44.81 3860 42.02 49.65
2370 28.32 35.21 2870 33.01 40.06 3370 37,521 44.91 3870 42.12 49.75
2380 28.41 35.31 2880 33.11 !40.16 3380 37.61 !45.00 3880 42.21 49.85
23901 28.51 35.41 28901 33.19 40.26 3390 37.71 45.10 3890 42.31 49.95
2400 28.59 35.51 2900 3$.24 40.35 3400 37.79 45.20 39001 42.39 50.05
2410 28.68 35.61 2910 33.28 40.45 3410 37.88 45.30 3910 42.48 50.14
2420 28.78 35.70 2920 33.38 40.55 3420 37.98 45.40 3920 42.58 50.24
2430 28.67 35.80 2930 33.47 40.65 3430 38.07 45.49 3930 42.67 50.34
2440 28.97 35.90 2940 33.57 40.75 3440 38.17 45.59 .3940'42.77 50.44
24501 29.05 36.00 2950 33:65 40.84 3450 38.25,45.69 3950 42.85 50.54
!2460:29.14¡36.09 2960 33.741 40.93 340 38.34 45.78:3960 42.94 50.62
i 2470 29.24 36.181 2970 33.841 41 ,03~3470¡38.44 45.88i 3970i 43.04;sO.n
2480¡29.331 36.231 2980.33,93 41.31 3480j 38.53 45.97,3980j 43.13 50.82;
¡2490!29.43/'36.38 2990 34.03,41.23'34901
-
38.63 46.071
._.3990 43.23 50.92i
25001 29.511 36.48 3000 34.111 41.32 35001 38.71 46.17 40001 43.31;51.01
I I I ¡
Over 4000 cubic feet I I i
Water - cons. 4000 X .53 PER 100 Cubic FT
Sewer -,ccns.X 1 % X.97 + 12.22 (residential rate)'
(~
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. I
Attachment P--
Case No. UWI- W -08-2
G.D. Galinato, Staff
8/08/08 Page 2 of 2
CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 8TH DAY OF AUGUST 2008,
SERVED THE FOREGOING COMMENTS OF THE COMMISSION STAFF, IN CASE
NO. UWI-W-08-2 BY MAILING A COPY THEREOF, POSTAGE PREPAID, TO THE
FOLLOWING:
GREGORYPWYATT
UNITED WATER IDAHO INC
PO BOX 190420
BOISE ID 83719-0420
E-MAIL: greg.wyatt(funitedwater.com
DEAN J MILLER
McDEVITT & MILLER LLP
PO BOX 2564
BOISE ID 83701
E-MAIL: joe(fmcdevitt-miler.com
~.~
SECRETARY
CERTIFICATE OF SERVICE