20090903Doherty Direct.pdf

ORIGINAL
.Dean J. Miler (ISB # 1968)
McDEVITT & MILLER LLP
420 West Banock Street
P.O. Box 2564-83701
Boise, ID 83702
Tel: [phone]
Fax: [phone]
joe~cdevitt-miler.com
RECEIVED
1069 SEP -3 PH 3: 54
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IDAHO ¡"'LJt1;7~\;:'~IOt
UT\L1TIES COMrl.lv:: \i
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN TH MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES Case No. UWI-W-09-01
AND CHAGES FOR WATER SERVICE IN
THE STATE OF IDAHO
.BEFORE THE IDAHO PUBLIC UTILITIES CDMMISSION
DIRECT TESTIMONY OF KEVIN H. DOHERTY
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Please state your name and business address.
Kevin Dohert. My business address is 200 Old Hook Road, Harington Park,
New Jersey 07640.
By whom are you employed and in what capacity?
I am employed by United Water Management and Services Inc. (UWM&S) as
Director of Rates.
Please describe your work experience.
Prior to joining United Water, from 1987 to 1989, I was employed by Arhur
Young and Company as a Staff Auditor. I paricipated in audits for clients in the
manufacturing, energy, and defense industries. I was employed by Citizens
Communications Company beginning in 1989. From 1989 until 1994, I held the
position of Senior Capital Asset Accountat, responsible for preparation of
varous plant in service and depreciation reports, and I provided data for rate
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proceedings and certin bond indenture requirements. In 1994, I was promoted to
Senior Regulatory Accountat and paricipated in rate proceedings in the states of
Ohio and Ilinois. In 1995, I was promoted to Regulatory. Specialist, and testified
on rate base in rate proceedings in the states of Pennsylvania and Arzona. In
1999, I accepted a position as Manager of Regulatory Accounting and testified on
rate base and certain operating expenses in the states of Vermont and Arizona. I
joined United Water in 2003 and have fied testimony on behalf of United Water
in the states of Arkansas, Delaware, New Jersey, New York and Pennsylvania
Dohert, Di i
United Water Idaho Inc.
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Please sumarze your educational background.
I graduated from Pace University In 1987 with a Bachelor of Business
Administration degree in Accounting, and have completed Pace University's
MBA program in Financial Management. I have attended seminars and
presentations that addressed accounting, rates and other financial matters.
What is the purose of your testimony?
The purose of my testimony is to describe and present the calculation of the
revenue deficiency and the resulting request for rate relief, and sponsor the
calculation of Rate Base for the test year ending May 31, 2009 with proforma
adjustments through December 31, 2009. United Water Idaho ("United Water" or
"The Company"). Additionally, I am sponsoring the calculation of the Company's
Depreciation Expense for the test year ending May 31, 2009 with proforma
adjustments through December 31,2009.
What level of increase is being sought by the Company in this proceeding?
United Water is seeking a revenue increase of $5,626,085 or 15.2% over curent
rates for the Test Year ending December 31,2009. Company witness-Wyatt will
be discussing the drivers of this increase.
What rate of retur on rate base is this rate increase based upon?
It is based on an overall rate of retur of 8.49% with a retur on equity of 10.40%.
United Water and Commission Staff held discussions prior to the filing of ths
case and agreed that a retu on equity of 10.40% was just and reasonable, and
agreed to its use in the rate case. I have attched signed copies of both a letter
from the Company to Staff proposing the use of a retu on equity of 10.40%, and
Dohert, Di 2
United Water Idaho Inc.
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Staffs response that formalizes the agreement between the two paries as Exhibit
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Have you prepared an Exhibit that shows the calculation of the Company's
4 proposed overall Rate of Retur of 8.49%?
5 A.Yes. Exhibit 7, page 1 shows the capital structure of United Waterworks along
6 with the cost of debt as well as the agreed upon retu on equity of 10.40%. The
7 weighted average of these components is the 8.49% overall requested rate of
8 retur.
9 Q.Has the Commission previously approved the use of United Waterworks' capital
1 0 structure and cost of debt by the Company in its rate case fiings?
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Yes it has. The Commis'sion approved the use of United Waterworks' capital
strctue and cost of debt with its Order No. 27616 in Case No. UWI-W-97-6.
Have you prepared from the Company's books and records a series of exhibits
14 depicting the Company's balance sheet and operating income statement for the
15 twelve months ended May 31, 2009?
16 A.I have prepared Exhibits Numbered 8 and 9 ilustrating the Company's Balance
17 Sheet (Exhibit No.8) and Operating Income Statement Per Books (Exhibit No.9)
18 as of May 3l, 2009.
19 Q.Have you prepared an exhibit that indicates the pro forma operating income for
20 the Company at existing and proposed rates?
21 A.Yes. I have prepared Exhibit No. 10, which is titled "Statement of Operating
22 Income Per Books and Pro Forma under Present and Proposed Rates For The
23 Twelve Months Ending December 31,2009".
Dohert, Di 3
United Water Idaho Inc.
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1 Colum 1 of Exhibit No. 10 identifies the schedule on Exhibit No. 11 that details
2 the adjustments to the test year results indicated in aggregate fashion on Exhibit
3 No. 10. Colum 2 of Exhibit No. 10 indicates the elements of operating income:
4 operations and maintenance expense, depreciation and amortization expense,
5 taxes other than income and income taxes. The amounts therein are per books, as
6 shown on Exhibit No. 11. Colum 3 of Exhbit No. 10 shows a sumar of test
7 year adjustments made to revenues and expenses. The adjustment to operating
8 revenue shown on line 1 is detaled on Exhibit 12 and wil be explained by
9 Witness Loy. The adjustments to operation and maintenance expenses,
10 summarized on line 2, are detailed on Exhibit No. 11, Schedule 1 and they wil
11 also be explained by Witness Loy. The adjustments to depreciation expense and
12 amortization of utility plant acquisition adjustments sumarized on lines 3 and 4
13 are detailed in Exhibit No. 11, Schedule 2, pages 1 and 2, and wil be explained
14 later in my testimony. The adjustments to operating taxes sumarized on lines 6
15 and 7 are detailed in Exhibit No. ll, Schedule 3, pages 1 to 3, and will be
16 explained by Witness Loy. Colum 4 of Exhibit No. 10 shows the adjusted
17 operating income at existing rates for the test period. Column 4 also indicates that
18 based on the test year adjustments made, the Company wil earn a 6.31 % overall
19 rate of retu on its rate base investment as of December 31, 2009 with known and
20 measurable adjustments taken into consideration. Column 5 of Exhibit No. 10
21 indicates the adjustments to operating revenue, operation and maintenance
22 expenses, and income taxes under the increased rates proposed by the Company
23 herein. The adjustment to operating revenues of $5,626,085 was computed using
Dohert, Di 4
United Water Idaho Inc.
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1 an 8.49% rate of retu on rate base. Colum 6 of Exhibit No. 10 ilustrates the
2 adjusted operating income necessar to produce the requested rate of retu,
3 8.49%. The income taxes shown on lines 11 and 12 were computed as indicated
4 on Exhibit No. 11, Schedule 4, and wil be explained in conjunction therewith.
5 Q.Retuing to Column 3 of Exhibit No. 10, please explain the adjustments to
6 operating expenses?
7 A.Operation and maintenance expenses have been increased by $1,281,820 (Exhbit
8 10, line 2). Depreciation and amortization expense have been increased by
9 $203,372 (Exhibit 10, line 5). Payroll taes have been increased $53,927
10 (Exhibit 10, line 8). Federal income taxes have increased $2,534,377 and State
11 income taxes have been decreased by $1,694,275 (Exhibit No. 10, lines 11 & 12).
12 The detailed support for the operating expense adjustments are shown on the four
13 Schedules following the Exhibit 11 Summar. Schedule 1, pages 1 to 22, provides
14 detail for adjustments made to operation and maintenance expenses that are
15 explained by Witness Loy. Schedule 2, pages 1 and 2, provides detail for
16 adjustments to depreciation and amortization expense. Schedule 3, pages 1 to 3,
17 provides detail for adjustments to propert and payroll taxes. Schedule 4, page 1
18 provides detail for adjustment of State and Federal income tax expense. Page 2 of
19 Schedule 4 shows the methodology I employed to compute the "Net to Gross
20 Multiplier" utilized in this case to gross up the Net Operating Income deficiency
21 Q.Please explain Exhibit No. 11, Schedule 2.
22 A.Exhibit No. 11, Schedule 2 consists of two pages indicating the depreciable basis
23 of Utility Plant by primar account, net of contributions and advances (advances
Dohert, Di 5
United Water Idaho Inc.
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for constrction are classified as non-depreciable propert until the Company
acquires an investment in the propert though the payment of refuds on
advances as required by Order No. 28505 in Case UWI-W-OO-L), the depreciation
rate for each plant account and the anual depreciation expense by primar
account. The depreciation rates utilzed are the same as those used in prior rate
case filings. Pro forma anual depreciation expense of $7,255,334 is sumarized
at the bottom of the schedule, and the amortization of certain utilty plant
acquisition adjustments that have previously been approved by the IPUC of
$9,329 (the calculation of this amortization is shown on Exhibit 13, Schedule 7) is
added. The total depreciation and amortization of $7,264,663 is then compared to
depreciation and amortization expense recorded in the test year of $7,061,291.
The difference between the proforma and recorded amounts yields an adjustment
of$203,372.
Please explain Exhibit No.ll, Schedule 3.
Exhibit No. 11, Schedule 3, shows the adjustments to both test year propert and
payroll taxes and is explained by Witness Loy.
Please explain Exhibit No. 11, Schedule 4.
Exhibit No. 11, Schedule 4, Page 1 of 2 shows the calculation of state and federal
income taxes at both existing and proposed rates. The amounts shown on line 1
of colums 1 and 2 are the same as the amounts shown on line 10 of columns 4
and 6 on Exhibit No. 10. These figures represent operating income before income
taxes. From these figures the applicable statutory deductions must be deducted
when computing the state and federal income taes.
Dohert, Di 6
United Water Idaho Inc.
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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 11 though 15. The deduction of interest expense is
shown on line 2.
The second deduction is the excess of pro forma ta depreciation over pro forma
book depreciation. The excess tax depreciation is deducted from state taable
income only since state income taes are calculated on the basis of flow-through
accounting while federal income taxes are calculated on the basis of normalization
accounting. Lines 17, 18 and 19 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 9. 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 though 1999.
Please explain the adjustment shown on line 2, Column 5 of Exhibit No. 10.
The adjustment shown on line 2, Column 5 of Exhibit No. 10 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. 10
Does this conclude your testimony regarding operating expenses?
Yes.
Please address your rate base testimony.
Dohert, Di 7
United Water Idaho Inc.
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The Company was directed by the Commission in Case UWI-W-04-04, Order
Nos. 29838 and 29871, to fie futue rate cases utilzing a thirteen-month average
rate base methodology.
Has the Company complied with the Commission directive stated above?
Yes. The Company has computed rate base using essentially the same
methodology as was used by the IPUC Staff and approved by the Commission in
Case No. UWI-W-04-04. Major elements of rate base, namely: plant in service,
accumulated depreciation, contributions in aid of construction, advances for
constrction and utilty plant acquisition adjustments are all thirteen-month
averaged. Working capital is computed as of the Company's May 31, 2009
balance sheet. Deferred debits and gains on sales of propert are not averaged but
are included in rate base at their anticipated balance as of December 31, 2009 the
end of the proforma period.
What is the level of rate base the Company is requesting in this proceeding?
The rate base is $154,127,480. Company Witness Rhead discusses the plant in
service additions that are a par of the reason for the increase in their direct
testimony.
Please explain Exhibit 13, Schedule 1, Page 1 of 1.
Exhibit 13, Schedule 1, Page 1 of 1, Rate Base Summar, shows the elements of
the Company's rate base as of December 31, 2009, using the thirteen-month
average methodology. The elements of rate base are as follows: Utility Plant in
Service; Accumulated Depreciation; Customer Advances for Constrction;
Contributions In Aid of Construction; Net Utilty Plant Acquisition Adjustments;
Dohert, Di 8
United Water Idaho Inc.
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1 Accumulated Deferred Income Taxes; Pre-1971 Investment Tax Credits; Deferred
2 Charges, Working Capital and a rate base deduction for the Gain on the Sale of
3 Propert.
4 Q.Please explain Exhibit 13, Schedule 2, Page 1 of 1.
5 A.Exhibit 13, Schedule 2, Page 1 of 1, Thirteen-Month Average Worksheet, shows
6 the monthly balances from December 31, 2008 to December 31, 2009 for those
7 rate base components that are thirteen-month averaged. Monthly balances are
8 caried forward to this schedule from the supporting schedules for Plant in Service
9 (Schedule 3), Accumulated Depreciation and Amortization (Schedule 4),
10 Customer Advances for Construction (Schedule 5), Contributions in Aid of
11 Constrction (Schedule 6), Utility Plant Acquisition Adjustment (Schedule 7) and
12 Pre-1971 Investment Tax Credits (Schedule 8). Schedule 2 shows the thirteen-
13 month average calculation of the balances from the respective schedules.
14 Q Please explain Exhbit 13, Schedule 3, Pages 1 through 3.
15 A.Exhibit 13, Schedule 3, Pages 1 through 3 shows the Company's Utility Plant
16 balance as of May 31, 2009 by plant account. Schedule 3 then summarizes the
17 forecast plant additions and retirements by plant account from June through
18 December 2009. Witness Rheads' Exhibit 4 forms the basis for the plant activity
19 shown on this schedule. The thirteen-month average of Utilty Plant in Service is
20 $324,143,710.
21 Q Please explain Exhibit 13, Schedule 4, Page 1 of 1.
22 A.Exhibit 13, Schedule 4, Page 1 of 1 shows the Company's Accumulated
23 Depreciation and CIAC Amortization. The schedule shows the recorded amounts
Dohert, Di 9
United Water Idaho Inc.
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1 for these rate base components for the months of December 2008 through May
2 2009. For the months beginning in June 2009, I calculated a monthly incremental
3 amount for both accumulated depreciation and amortization of CIAC. To these
4 monthly amounts, I added any retirement, cost of removal or salvage information
5 provided by Witness Rhead, forming a balance for accumulated depreciation and
6 amortization of CIAC for the months of June through December 2009. The
7 thirteen-month average of accumulated depreciation is $71,369,828, while the
8 thirteen-month average for amortization ofCIAC is $15,255,672.
9 Q.Please explain Exhibit 13, Schedule 5, Page 1 of 1.
10 A.Exhibit 13, Schedule 5, Page 1 of 1 sumarizes change to advances for
11 constrction for the test year. Since the issuace of Order No. 28505 in case UWI-
12 W -00-1, the Company does not depreciate advanced propert. This requires the
13 Company to accurately track, by associated plant account, all additions and
14 refuds impacting the advance account. The thirteen-month average balance of
15 advances for construction is $7,067,143.
16 Q.Please explain Exhbit 13, Schedule 6, Page 1 of 1.
17 A.Exhibit 13, Schedule 6, Page 1 of 1 indicates activity in Contributions in Aid of
18 Construction (CIAC) during the test period. Like advances for construction,
19 CIAC fuded assets are not depreciated for rate- making puroses. The thirteen-
20 month average balance of net CIAC is $71,658,448.
21 Q.Please explain Exhibit 13, Schedule 7, Page 1 of 1.
22 A.Exhibit 13, Schedule 7, Page 1 of 1 indicates the net change to the balance of
23 Utility Plant Acquisition Adjustment (UP AA). The UPAA gross balance is
Dohert, Di i 0
United Water Idaho Inc.
.1 comprised of both debit and credit balances. The gross value of the six individual
2 UP AA, all approved by the Commission in various proceedings, is a positive
3 $600,762. As of December 31, 2009, the net balance will be $536,245; the
4 thirteen-month average balance is $540,910.
5 Q.Please explain Exhibit 13, Schedule 8, Page 1 of 1.
6 A.Exhibit 13, Schedule 8, Page 1 of 1 indicates the composition of Accumulated
7 Deferred Income Taxes (ADIT) at the end of the test period. The ta depreciation
8 portion of this account was adjusted for assets in service as of December 31, 2009.
9 The balance of ADIT excludable from rate base for rate-making puroses is
10 $10,030,655.
11 Q.Please explain Exhibit 13, Schedule 9, Page 1 of 1..12 A.Exhibit 13, Schedule 9, Page 1 of 1, represents the activity related to the pre-1971
13 investment tax credits that are deducted from rate base and amortized at a rate of
14 $1.285 anually. The balance at December 31, 2009 will be $7,388. The thirteen-
15 month average balance is $8,031.
16 Q.Please explain Exhibit 13, Schedule 10, Page 1 of 1.
17 A.Exhibit 13, Schedule 10, Page 1 of 1, identifies the deferred items the Company
18 has included in rate base. The tota balance is $2,019,690. Of this balance,
19 $1,141,906 is the net unamortized balance of deferred items included in rate base
20 from the Company's two previous rate cases. The $877,784 of new deferred
21 charges requested for inclusion in rate base in this proceeding is comprised of five
22 line items. First is the estimated cost of preparing and presenting the curent case.23 of $198,884. Next is the cost incured by the Company to paint the Ustick ta.
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The cost of this project was $74,182. As explained by Witness Loy, the Company
is requesting a twenty year amortization of this expenditue. Also, the Company
will spend $276,000 before December 31, 2009 to paint the Steelhead, Crestline
and Hilcrest tans. The Company has also requested a twenty year amortization
of these expenditures, in line with the amortization of tan paintings granted in
case UWI-W-04-04. These planed ta painting projects are explained by
Witness Loy. Also included is the Company's request to ear a return on the
unamortized balance of its Conservation Plan and its related costs which are
expected to be $195,264. Witness Wyatt explains the Conservation Plan in his
direct testimony and Witness Loy reflects the requested amortization of these
costs in his Operating Expense exhibits. Finally, the Company is reflecting a
$133,454 increase to its deferred debit account that represents additional AFUDC
equity ta gross-up for the period between the previous rate case and the end of
the test year in this case. These dollar amounts have been moved out of plant-in-
service pursuant to Order No. 29838 in Case UWI-W-04-04.
Please explain Exhibit 13, Schedule 1 i, Pages 1 through 6.
Exhibit 13, Schedule 11, Pages 1 through 6 indicates the calculation of the
allowance for working capital prepared by the Company using the balance sheet
dated May 31, 2009. The same methodology used in Case UWI-W-06-02 was
employed in the instat case. The working capital allowance included in rate base
is $2,912,431.
Please explain Exhibit 13, Schedule 12, Page 1 of 1.
Dohert, Di i 2
United Water Idaho Inc.
.1 A.Exhibit 13, Schedule 12, Page 1 of 1 shows the calculation of the unamortized
2 gains from the Company's sales of propert. First is the gain associated with the
3 sale of the Danskin propert to the City of Kuna. In Case No. UWI-W-07-05,
4 Order No.30481, dated December 27, 2007, the Commission approved a
5 Settlement Stipulation between the Company and Staff that established the
6 amount of the gain at $207,905 and also called for the inclusion of the remaining
7 unamortized balance to be included as a deduction from rate base in any
8 subsequent rate case. The unamortized balance of this gain is calculated to be
9 $69,302 at December 31, 2009. Next is the gain associated with the sale of the
10 Canyon County properties to the City of Nampa. In Case No. UWI-W-08-02,
11 Order No. 30651, dated October 7, 2008, the Commission approved accounting.12 treatment similar to what it had approved in Case No. UWI-W-07-05, whereby the
13 unamortized balance of the gain associated with the sale the Canyon Propert
14 would be also be included as a deduction from rate base in any subsequent case.
15 The initial amount of this gain was $49,402 and the unamortized balance is
16 calculated to be $30,182 at December 31, 2009.The sum of these two
17 unamortized gains is $99,484 at December 31, 2009 and this amount is included
18 as a deduction from rate base on Schedule 1.
19 Q.Does this conclude your direct testimony?
20 A.Yes.
.Dohert, Di i 3
United Water Idaho Inc.
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McDevitt & Miller LLP
Lawyers
[phone]
[phone] (Fax)
420 West Bannock Street
P.O. Box 2564-83701
Boise, Idaho 83702
Chas. F. McDevitt
Dean J. a oe) Miler
July 30, 2009
Vìa U.S. Mai
Weldon Stutzman
Deputies Attorney General
Idaho Public Utities Commssion
472 W. Washigton
Boffe. Idaho 83720
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U''(::Wo2.This is to confim discussions between Greg Wyatt and myself with you, Rady Lobb and Terri
Carlock yesterday regardig retun on equity (ROE) to be alowed in United Water's impendig
general rate case.
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lWRe:United Water Idaho Case No. UWI-W-09-1;
Return on Common Equity
Dea Weldon:
As we dicussed, the cuent alowed retu ff 10.3% which was established in United Water's 2004
rate case and adopted by stipultion in the United Water's 2006 rate case. A review of Commssion
ROE alowances in electrc utity rate case indicates that an alowance of 10.5% has become
common in recent cases.
Thus, for settement puroses, we agreed that a mid-point of 10.4% percent was a .reasonable
compromie from the Staff and Company perspectives.
Accordingly, it is our intention to fie diect testiony recommendig a 10.4% alowance and recite
that it is based on discussions 'with Staff and your agreement. We would anticipate that Staff would
subsequently fie diect testiony config our agreement and supportg the 10.4%
recommendation.
Kidly confim that I have accurately stated our understadig by reply correspondence.
Very Truy Yours,
McDevitt & Miler U..
\riU_~nTMiler
DJM/hh
cc: Greg Wyatt, Unite Water
Case No. UWI-W-09-01
Exhibit NO.6
Page 1 of2
K. Doherty
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STATE OF IDAHO
OFFICE OF THE ATTORNEY GENERAL
LAWRENCE G. WASDEN
July 31, 2009
Dean J. (Joe) Miller
McDevitt & Miler LLP
PO Box 2564
Boise, ID 83701-2564.Re:United Water Idaho, Case No. UWI-W-09-01
Return on Common Equity
Dear Joe,
¡, LLF
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HECEJVED
This will confirm Stafts and United Water's agreement, as outlined in your correspondence
dated July 30, 2009, to support a retur on equity (ROE) of 10.4% in the Company's pending
rate case. Staff will fie testimony to support a 10.4% ROE.
Sincerely,~
Weldon B. Stutzman
Deputy Attorney General
blsfL:UWI-W-09-0 i _Miler _ ws
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Case No. UWI-W-09-01
Exhibit NO.6
Page 2 of 2
K. Doherty
Contract & Administrative law Division, Idaho Public Utilties Commision
P.O. Box 83720, 801se, Idaho 83720-0074. Telepone: [phone], FAX: [phone], E-mail: Ipuciæpuc.stateJd.us
Locted at 472 West Washington St.. Boise, Idaho 83702
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Capital Structure
Component
Debt
Equity
Total
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United Water Idaho
Calculation of Weighted Average Cost of Capital
Case UWI-W-09-01
Capital Structure and Cost of Debt of United Waterworks
Cost of Weighted Avg. Cost of
Amount Percentage Source Capital
293,015,000 48.87%6.49%3.17%
306,516,216 51.13%10.40%5.32%
599,531,216 100.00%8.49%
$
$
$
Case No. UWI-W-09-01
Exhibit NO.7
Page 1 of 2
K.Doherty
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K.

D
o
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y
United Water Idaho
Balance Sheet Per Books RECEIVED.May 31, 2009
Case No. UWI-W-09-D1
3=51Line2069 SEp..3 PHNo.Assets
Utility Plant
323,2.H~EriO ¿d~t~\ŠSION1Water Plant in Service $
2 Retirement Work in Progress (13 ,
3 Plant Held for Future Use 0
4 Construction Work in Progress 1,997,485
5 Utilty Plant Acquisition Adjustment 600,761
6 Less: Accumulated Depreciation and Amortization (86,126,408)
7 Net Utilty Plant 239,538,155
Investments
8 Other Investments 11,054
9 Total Investments 11,054
Current Assets
10 Cash (2,561,690)
11 Accts/Notes Receivable - Customers 890,816
12 Other Receivables 152,003
13 Provision for Uncollectable Accounts (28,700)
14 Material & Supplies Inventory 364,579
15 Prepaid Expenses (9,065,516)
16 Accrued Utilty Revenue 4,639,684
17 Total Current Assets (5,608,824)
Deferred Debits
18 Deferred Rate Case Expense 102,196
19 Other Deferred Charges 2,374,182.20 Total Deferred Debits 2,476,378
21 Total Assets $236,416,763
Capitalization and Liabiliies
Capital
22 Common Stock Issued $1,261,750
23 Additional Paid-in Capital 76,704,330
24 Retained Earnings 66,172,255
25 Total Equity Capital 144,138,335
Lia bilities
26 Accunts Payable 224,178
27 Notes Payable 0
28 Customer Deposits 2,756
29 Accrued Other Taxes Payable 1,356,364
30 Accrued Income Taxes Payable 3,002,212
31 Misc Current & Accrued Liabilties 709,244
32 Advances for Construction 7,050,743
33 Other Deferred Liabilities 6,958,186
34 Accumulated Investment Tax Credits 1,078,368
35 Contributions in Aid of Construction 86,656,999
36 Accumulated Amortization of CIAC (15,084,975)
37 Accumulated Deferred Income Tax 324,354
38 Total Liabilties 92,278,428
$39 Total Liabilties & Capitl 236,416,763
Case NO.UWI-W-G9-G1.Exhibit No.8
Page of 1 of 1
K.Dohert
.United Water Idaho R E C E
Statement of Income
For the Twelve Months Ended May 31, 200ßß9 StIP - 3
Case No. UWI-W-09-o1
IDAHO .~
UTIUTIES CLine
No.
1 Operating Revenues $
Operating Expenses
2 Operation and Maintenance Expense
3 Depreciation Expense
4 Amortization, Utilty Plant Acquisition Adjustment
5 Taxes Other Than Income Taxes
6 Income Taxes
7 Total Operating Expenses
c
PH 3: 58
Li¡~
MISSiOÎ\!
36,905,290
13,765,211
7,051,962
9,329
1,757,475
2,292,778
24,876,755
8 Net Operating Revenues 12,028,535
9 Gains (Losses) from Disposition of Utility Plant 90,469
$12,119,00410 Utilty Operating Income
.Case NO.UWI-W-09-o1
Exhibit NO.9
Page of 1 of 1
K.Dohert
.
.
Li
n
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303.2W
303-3
303-4
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30420
3040
304-4
304.50
305.20
306.20
307.20
308.20
309.20
United Water Idaho
Calculation of Depreciation Expense and Amortzation of UPAA
Case UWI-W-Ð9-Ð1
Plant Account Description
310.20
311.20
Organization
Organization.CIAC
Land & Land Rights. Sourc of Supply
waer Rights. Sourc of Supply
Land & Land Rights. Water Treatment
Land & Land Rights - Trans. & Distrib.
Land & Land Rights - General Plant
Land and Land Rights-CIAC
Structures and Improveme - Sourc of Supply
Str & Imprv.-Sourc of Supply-CIAC
Strctures and Improvements. Water Treatment
Strctures and Improvements - Trans. & Distb.
Structures and Improvements - General Plant
Collecting & Imponding Reservoirs - Sourc of Supply
Coli. & Impound. ReservoirsSourc of Supply-CIAC
Lake, River & Oter Intakes
wells & Springs
Wells & Springs.CIAC
Infi~raion Galleries & Tunnels
Supply Mains
Supply Mains-CIAC
Power Generation Equipment
Power Elecc Pumping Equipment - Source of Supply
Elec Pump. Equip.-Sourc of Supply-CIAC
Power Diesel Pumping Equipment - Sourc of Supply
Power Pumping Equipment- Water Treatment
Power Pumping Equipment. Trans. & Distb.
waer Treatment Equipment
waer Treatment Equipment. Membrnes
Water Treatnt Equipment-eIAC
Distrbution Reservoirs & Stndpipes
Distribution Reservoirs & Standpipes-CIAC
Trans. & Distrib. Mains & Accssories - Intangible
Trans. & Distb. Mains & Accssores - 50S
Trans. & Distrb. Mains & Accssors
T&D Mains & Accssores-CIAC
Services
Services-CIAC
Meiers and Meter Installations
Melers-CIAC
Hydrants
HydrantsIAC
311.20
311-30
311-4
320.30
320-30
330-40
331.10
331.20
331-4
333-40
334-4
335-40
coLf
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Net
Gros Plant In Depreciable
Service CIAC Advances Plant Depreiatin Depreciation
1213112009 1213112009 1213112009 1213112009 Rate Expense
104.54 .(6.986)97,562 0.00%.
(9,878)-(9.878)0.00%-
1,497,002 .(376,878)1,120,124 0.00%.
5,976,698 --5,976,698 0.00%-
145,297 -.145,297 0.00%-
1,105,432 --1,105,432 0.00%-
213,383 --213,383 0.00%-
(325,405)-(325,405)0.00%-
5,065,120 .(79.492)4,985,628 2.00%99,713
(331,64)-(331,64)2.00%(6,633)
15,419,328 --15.419,328 2.00%308,387
1,569,578 .1,569,578 2.00%31.392
3,249,125 --3,249,125 2.50%81,228
83,217 .-83,217 2.00%1,66
(21,950).(21,950)2.00%(439)
1,164,725 -.1.164,725 2.00%23,294
8,642,701 .(564.726)8.277.975 2.86%236,750
(1,397,310)(1.397,310)2.86%(39,963)
60,351 ..60,351 2.00%1,207
2,205,562 .(374,273)1,831,309 2.00%36,626
(9.391)-(9,391)2.00%(186)
1,284,761 --1,284.761 5.00%64,238
17,712,795 -(462,018)17,250,778 5.00%862,539
(1,783,358).(1,783,356)5.00%(89,168)
----0.00%.
35,674 ..35,674 5.00%1,784
1,697,230 .-1,697.230 5.00%84,862
23,920,349 -(3,384)23,916,965 5.00%1,195,848
992,097 .-992,097 14.28%141,671
(34,570).(34,570)5.00%(1,729)
9,523,589 -(1,054.339)8,469,251 2.00%169,385
(1,163,794)-(1,163,794)2.00 (23,276)
----0.00%-
---0.00%.
142.947,424 -(3,202,486)139,744,938 2.00%2,794,899
(70,622,073)-(70,622.073)2.00%(1,412,441)
50.992,625 -(60,560)50,386,065 2.50%1,259,652
(11,842.00)-(11,842,00)2.50%(296,050)
14,194,432 ..14,194,432 2.50%354,861
(309,508)-(309,508)2.50%(7.738)
3,230,141 .(6,966)3.223,155 2.50%80,579
-(469,83).(469,843)2.50%(11,746)
Case No. UWI-W-09-01
Exhibit No. 11
Schedule 2
Page 1 of2
K. Doherty
.
.
.
Plant
Account
Number
336-4
339-10
339-20
339.30
339-4
339.50
340-500
340-5AO
34O-5AO
340-5HO
340-510
340-550
341-5
342-50
343-50
343-50
344-50
345-50
34-50
34-50
347-50
347-50
348-50
348-50
United Water Idaho
Calculation of Depreciation Expense and Amortzation of UPAA
Case UWI.W-Ð9-Ð1
Plant Account Description
Backf Preventon Devices
Other Plant & Misc. Equipment - Intangible
Other Plant & Misc. Equipment - Source of Supply
Other Plant & Misc. Equipment - Water Treatent
Other Plant & Misc. Equipment - Trans. & Distrib.
Other Plant & Misc. Equipment. General Plant
Offce Fumiture and Equipment
AM 1 FM System - (GIS)
AM 1 FM System
Computer Equipment. Hardware
IT Initiatives & IFMS Costs
Compuer Equipment. Softare
Ofic Fumiture & Equipment-CIAC
Transportation Equipment
Stores Equipment
Tools, Shop and Garae Equipment
Confined Space Monitor, Generaor, Trench Shield
Laboratory Equipment
Laboratory Equipment-CIAC
Power Operated Equipment
Power Operaed Equipment
Communications Equipment
Miscellaneous Equipment
Miscellaneous Equipment
Other Tangible Propert
MasterPlan
TOTAL
Net
Gross Plant In DepreciableServeCIACAdvancesPlant Depreciation Depreiatin
12131/2009 121112009 12131/2009 121112009 Rate Expense
----0.00%-
----0.00%-
----0.00 -
----0.00%-
----0.00 -
----0.00%-
740,112 --740,112 0.00%-
552.910 --552,910 0.00%-
1,503,683 --1.503,683 10.00%150,368
l,54,Q6 --1,545,076 0.00%-
1,409,202 --1,409,202 10.00%140,920
3,711,978 --3.711,978 20.00%742,396
(1,131)-(1,131)0.00%-
51,356 --51,356 0.00%-
31,917 --31,917 6.67%2,129
607,862 --607,862 6.67%40,54
-----
134,347 --134,347 6.67%8,961
(16,729)-(16,729)6.67%(1,116)
95,184 --95,184 0.00%-
124,036 --124,036 14.50%17,985
2,157,895 -(34,583)2,123,311 6.67%141,625
239,713 --239,713 0.00%-
154,853 --154.653 6.67%10,315
1,093,387 --1,093,387 2.00%21,868
381,30 --361,306 10.00%36,131
327,767,821 (88,338,589)(6,772,710)232,656,521 7,255,334
Profonna Depreciation Expnse
Amrtization of Utiiit Plant Acquisition Adjustment (Exh 13, Sch7)
Total Profonna Depreciation and Amortization
Depreaton and Amrtation Recorded at May 31, 2009
Proforma Adjustment
$ 7.255,334
9,329
7.264,66
7,061,291
$203,372
Case No. UWI.W-G9-G1
Exhibit No. 11
Schedule 2
Page 2 of2
K.Dohert
.'ne~
.10
.
1.
UNITED WATER IDAHO
Case UWI-W-09-01
Computation of State and Federal Income Taxes
At Present and Proposed Rates
PRESENT PROPOSED
RATES RATES
(1)(2)
OPERATING INCOME BEFORE INCOME TAXES $12,861,790 $18,450,388
LESS: TAX DEDUCTIONS
Interest Expense (A)4,888,806 4,888,806
Excess Tax Over Book Depreciation (B)136,734 136,734
TOTAL TAX DEDUCTIONS 5,025,541 5,025,541
Taxable Income-State 7,836,249 13,424,848
State Income Tax at 7.6%$595,555 $1,020,288
Federal Taxable Income (L.1-L.3-L.7)$7,377,428 $12,541.294
Federal Income Tax at 35%$2,582,100 $4,389,453
Less: Amortization of ITC $(44,776)$(44,776)
NET FEDERAL INCOME TAX EXPENSE $2.537.324 $4.344.677
2
3
4
5
6
7
8
9
(A) CALCULATION OF INTEREST EXPENSE DEDUCTION:
11 Pro Forma Rate Base
12 Debt Percentage of Capitalization
13 Debt Portion of Rate Base
14 Debt Rate
15 INTEREST EXPENSE
16 (B) EXCESS TAX OVER BOOK DEPRECIATION:
17 Pro Forma Tax Depreciation
18 Pro Forma Book Depreciation
19 EXCESS TAX OVER BOOK DEPRECIATION (8)
$ 154,127,480
48.874%
75,328.294
6,49%
$ 4,888.806
$ 7,392,068
$ 7,255,334
N01S~\~~~h~.P Os~~~~iin
i. t .'. '.",.,~ - .
$136,734
8S =t Wcl £- d3S66DZ
Case No. UWI-W-09-o1
Exhibit No. 11
Schedule 4
Page 1 of2
K. Dohert3/\1303tl
.
United Water Idaho
Case UWI-W -0-01
Calculation of Revenue Requirement & Net to Gross Multiplier
Rate Base $154,127,480
Required Rate of Return 8.49%
Required Net Operating Income 13,085,423
Adjusted Net Operating Income Realized 9,728,911
Net Operating Income Deficiency 3,356,512
Net To Gross Multiplier 1.6762
Gross Revenue Increase $5,626,085
.Net Operating Income Requirement 1.0000000 $5,626,085
Less: IPUC Assessment Rate 0.0025070
Less: Uncollectible Accounts Expense 0.0041560
Rate Applicable to O&M Expense & IPUC Assessment 0.0066630 $37,487
State Tax Rate 0.0760000
Effective Net State Tax Rate 0.0754936 $424,733
Federal Income Tax Residual 0.0821566
Incremental Federal Income Tax Rate 0.3500000
Effective Federal Tax Rate 0.3212452 $1,807,353
Composite:IPUC Fees, Uncollectibles & Income Taxes 0.403402 $2,269,573
Composite Residual 0.596598 $3,356,512
Net to Gross Multiplier 1.6762 $5,626,085
Case No. UWI-W-09-o1
Exhibit No. 11
Schedule 4
Page 2 of 2
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United Water Idaho
Case UWI-W-0-Ø1
Summary of Net Utilit Plant Acquisiton Adjustments
Line No.Acquistion Description
IPUC Order AmortzatonMonth PeriodCompany
Project 10
X00009
X00010
XOOO11
XOOO14
X00020
X00027
Aug-96
May-95
Apr-95
Sep-OO
Jan-99
Jan-99
1 Warm Springs Mesa
2 Redwood Creek
3 Island WOds
4 Raintre
5 South County Water
6 Barbr Water
Monthly Ending
Month Amortzation Balance
December-08 $545.574
January-09 ($777)544,797
February-09 rT77 544,019
March-09 rT77)543,242
April-09 rm)542,465
May-09 (777)541,687
June-09 rT77)540,910
July-09 rT77)540,132
August-09 rT77)539,355
September-09 (777)538,577
October-09 rT77)537,800
November-09 (777)537,023
Decmber-09 i777í 536,245
7
8
9
10
11
12
13
14
15
16
17
18
19
20 Years
20 Years
20 Years
40 Years
40 Years
40 Years
utlity Plant
Acquisition
Adjustment
Amount
$62,302
(110,249)
(179,675)
(227,594)
1,009,011
46,966
$600,762
Accumulated
Amortzation
ofUPAA
Through
12131/08
($38,419)
75,796
122,778
47,474
(252,249)
(10,567)
($55,18V
Unamortized
Balance at
12131/08
Monthly
Amortization
Amount
$23,883
(34,453)
(56,897)
(180,120)
756,762
36,399
$545,574
($260)459
749
474
(2,102)
(98)
($77V
$9,329Annual Amortzaon Amount
Case No. UWI-W-G9-G1
Exhibit No. 13
Schedule 7
Page 1 of1
K. DohertC ~
:: egr__ (/ :;::o r" rnrñ~ -0 ("(10 t rri
8-0 U)_c -0:;;: ~;.c-- ~. (,.(f;¡~ .~. ...OJ. c.Õ \D;¡
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Line No.
.10
11
.
United Water Idaho
Case UWI-W-09-01
Accumulated Deferred Income Taxes as of December 31, 2009
Account & Description
1
2
3
4
5
6
7
8
Accumulated Deferred FIT-MACRS
Accumulated Deferred FIT Cost of Removal
Accumulated Deferred FIT AFUDC Equity
Def. FIT-Tank Painting
Def. SIT - Tank Painting
Def. SIT-AFUDC Equity
Def. SIT-Excess Depree.
Def. SIT-Cost of Removal
9 Accumulated Deferred Income Taxes at May 31, 2009
Pro Forma Tax Depreciation
Pro Forma Book Depreciation
12
13
14
Excess Tax Over Book Depreciation
State Income Tax Rate
Incremental State Deferred Income Tax
15
16
17
18
19
Excess Tax Over Book Depreciation
Less: State Deferred Income Tax
Federal Amount
Federal Income Tax Rate
Incremental Federal Deferred Income Tax
20 Total Incremental Deferred Income Taxes
21 Total Deferred Income Tax (Line 9 + Line 20)
RECE r'¡l~I
2009 SEP -3 PH 3: 59
IDAHO PUBUQ
UTiLITIES COMMisSION
Balance at May 31,
2009
Pro Forma
Balance at
December 31,
2009
$7,242,063
162,946
167,474
86,025
26,776
37,810
2,216,073
36,876
$9,976,043
Case No. UWI-W-09-Q1
Exhibit No. 13
Schedule 8
Page 1 of 1
K.Dohert
$7,392,068
7,255,334
$136,734
7.60%
10,392
$136,734
10,392
126,342
35.00%
44,220$
$
$
54,612
10,030,655
.
.
.
United Water Idaho
Case No UWI-W-09-o1
Pre-1971 Investment Tax Credit
RECE
zan, SEP -3 PM 3: 59
\DAnO PUBU~~S\ON
UT\L1T\ES COMM\S
L" N
Book Balance Annual
B k L"f t 12/31/08 E
Monthly
Eyine0ear00ieaxpensexpense
1 1962 50 Years $560 $182 $15
2 1963 50 Years 539 134 11
3 1964 50 Years 488 99 8
4 1965 50 Years 1,064 176 15
5 1966 50 Years 939 136 11
6 1967 50 Years 1,006 124 10
7 1968 50 Years 2,329 258 22
8 1969 50 Years 1,748 176 15
9 I $8,673 $1,285 $107
10 Month Balance
11 Dec-08 $8,673
12 Jan-09 8,566
13 Feb-09 8,459
14 Mar-09 8,352
15 Apr-09 8,245
16 May-09 8,138
17 Jun-09 8,031
18 Jul-09 7,923
19 Aug-09 7,816
20 Sep-09 7,709
21 Oct-09 7,602
22 Nov-09 7,495
23 Dec-09 7,388
Case No. UWI-W-09-01
Exhibit No. 13
Schedule 9
Page 1 of 1
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.United Water Idaho
Case UWI.W-09-o1
Amorization of Deferred Gains on Sales of Propert
To amortze gain on sale of propert to
City of Kuna (36 mo. From Jan.08 to Dec.10)
To amortize gain on sale of propert to
City of Nampa (36 mo. From OC. 08 to Sept.11)
.
.
Amount of
Gain
Per Order
Unamortzed
Balance
05131/09
Amortzation
Period
In Months
Unamortized
Monthly Annual Balance
Amortzation Amortzation 12131/09
($207,905)
($49,42)
($109,725)
($39,788)
36 ($5,775)($69,302)($69,302)
36 ($1,372)($16,467)($30,182)
($99,484)
Case No. UWI.W-D9-D1
Exhibit No. 13
Schedule 12
Page 1 of1
K. Dohert
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