20090903Loy Direct.pdf

ORIGINAL
.REeEI nlj
Dean J. Miler (ISB #1968)
McDEVIIT & MILER LLP
420 West Banock Street
P.O. Box 2564-83701
Boise,ID 83702
Tel: [phone]
Fax: [phone]
joe(ßcdevitt-miler.com
2009 SEP -3 PH 3: SS
_ IDAHO Pljfu (':
U ' l' ITi'-i: ('. Wi,.,.¡ ¡ .. . iC.. vOMM SSION
Attorneys for Applicant
BEFORE TH IDAHO PUBLIC UTITIES COMMSSION
IN THE MA ITR OF THE APPLICATION
OF UNTED WATER IDAHO INC. FOR
AUTORITY TO INCREASE ITS RATES Case No. UW-W-09-0l
AND CHAGES FOR WATER SERVICE IN
THE STATE OF IDAHO
.BEFORE THE IDAHO PUBLIC UTILITIES COMMSSION
DIRCT TESTIMONY OF CHAES E. LOY
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Please state your name and business address?
My name is Charles E. Loy and my business address is 919 Congress Avenue,
Suite 800, Austin, Texas, 78701.
By whom are you employed and in what capacity?
I am a Principal with GDS Associates, Inc. ("GDS"). GDS is an engineering and
consulting firm that provides rate and regulatory consulting services in the
electric, natural gas, and water utilty industries. GDS also provides a variety of
other services in the utilty industr including power supply planning, generation
support services, financial analysis, load forecasting, and statistical servces. Our
clients are investor owned utilties, publicly-owned utilties, municipalities,
customers of privately-owned utilties, and governent agencies.
How long have you been employed by GDS Associates?
I joined GDS in June of 200 1.
Briefly describe your educational and professional background.
I received the Bachelors of Business Administration Degree with a concentration
in accounting from the University of Texas at Austin. I am a Certified Public
Accountat in the State of Texas. Before joining GDS in June of 2001, I was
General Manager of Rates and Regulatory Affairs of AquaSource Inc., a wholly-
owned water and wastewater subsidiary of DQE, a publicly traded electric utilty
located in Pittsburgh, Pennsylvania.My responsibilties included the
organization, preparation and management of various rate filings and testimony in
connection with rate requests and other regulatory matters in the twelve states in
which AquaSource owned and operated utilty properties. Before joining
Loy, Di 1
United Water Idaho Inc.
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1 AquaSource, I was a Manager of Regulatory Affairs for Citizens Utilties
.2 Company - Public Services Sector. I was responsible for varous regulatory
3 matters, including rate cases, for water/wastewater, gas, and electric services in
4 eight states. Before joining Citizens, I was a Rate Manager with Southern Union
5 Gas where I prepared rate filings, cost-of-service studies, and testimony for the .
6 various jurisdictions in Texas and Oklahoma. My utilty regulation experience
7 began with Diversified Utilty Consultats as a Senior Analyst where I assisted in
8 the review and analysis of various gas, electric, and water company rate fiings.
9 Q.Before what regulatory commissions have you appeared and presented expert
10 testimony?
11 A.I have testified before a number of state regulatory commissions in various
12 jursdictions. Included in Appendix A to this testimony is information about the
13 dockets in which I have fied testimony or actively paricipated.
14 Q What is your role in this proceeding?
15 A.GDS Associates was engaged to develop the pro forma adjustments for the
16 revenues and expenses on behalf of United Water Idaho, Inc. (the "Company") for
17 the 12-month period of actual data ending May 31, 2009. Furher, I wil address
18 the Company's proposed approach to rate design as a result of the waiver granted
19 by this Commission in its Order No. 30865.
20 Q.What was the scope of your work?
21 A.I reviewed the Company's general accounting records, and other selected records
22 and exhibits. I also reviewed monthly financial information and paricipated in
23 discussions with management personnel and other witnesses to discuss accounting
Loy, Di 2
United Water Idaho Inc.
.1 and financial issues and operating matters. I examined supporting documentation
2 to develop a proof of revenues, normalized test year revenues and certin
3 expenses, and developed pro forma adjustments for the test year.
4 Q.Have you prepared from the Company's books and records a series of exhibits depicting
5 the Company's operating revenue and expenses for the test year ended May 31, 2009?
6 A.Yes. I have prepared Exhibit 11 which presents operation and maintenance
7 expenses and Exhibit 12 which presents operating revenues. These Exhibits
8 support the overall revenue deficiency as presented by Witness Dohert in Exhibit
9 10.
10 Q. Please address Exhibit No. 11.
11 A. Exhibit No. 11 is a summar of the test year operating and maintenance expenses
12 per books, the proposed adjustment amounts and the resulting requested pro.13 forma test year expense levels. Exhibit 11 consists of Schedules 1 through 4. I
14 address the series of adjustments presented in Schedules 1 and 3 in this testimony.
15 Witness Dohert addresses Schedule 2 or the adjustment for depreciation and
16 amortization and Schedule 4 or the adjustment to State and Federal Income taes
17 in his testimony.
18 Q.Referring to Schedule 1 of Exhibit No. 11, please explain each adjustent to
19 operating expenses presented in this schedule.
20 A.Adjustment NO.1 increases payroll expense by $400,500 (Schedule 1, Page 1).
21 This adjustment reflects anticipated pay increases for all employees to be
22 effective April 1,2010. For Bargaining Unit employees, the pay rates used reflect
23 those that wil become effective April 1, 2010 as called for in the current union.Loy, Di 3
United Water Idaho Inc.
.1 contract. For all bargaining unit employees, total hours were determined and
2 applied to the contractually obligated pay rates. A 4% pay increase for non-
3 bargaining unit salaried exempt and non-exempt employees is anticipated
4 effective April 1, 2010. There are thee new positions that are included in this
5 adjustment and they are addressed by Witness Wyatt.
6 Adjustment NO.2 decreases test year expense by $277,113 for employee pension
7 cost (Schedule 1, Page 2). In Commission Order No. 29838 issued in Case UWI-
8 W -04-04, the Commission found that it was not appropriate for the puroses of
9 regulatory reporting and rate recovery to use the F AS 87 pension expense accrual
10 calculation that is required to be used for book purposes. United Water has been
11 informed by its pension actuary, Aon Consulting, the funding or cash requirement
12 for the United Water Idaho Non-Bargaining Plan is $285,162 and the like number.13 for the United Water Idaho Bargaining Plan is $175,800 for a total of $460,962.
14 The test year expense reflects the F AS 87 accrual of $738,075 thus; a reduction of
15 $277,113 is required in order to reflect the cash contrbution.
16 Adjustment NO.3 decreases test year expense by $37,651 for the normalizatiòn of
17 PBOP (post Retirement Benefits Other Than Pension) Schedule 1, Page 3. The
18 pro forma level of expense represents the actual 2006 F AS 106 expense as
19 developed by the Company's actuar plus a 20-year amortization of the deferred
20 portion of F AS 106 expense. This adjustment is made consistent with the
21 methodology employed and approved in previous cases.
22 Adjustment NO.4 increases the cost of providing medical and dental care, vision
23 care, long-term disabilty insurace and group term life insurance coverage to.Loy, Di 4
United Water Idaho Inc.
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1 employees by $137,929 (Schedule 1, Page 4). The current cost of providing the
2 varous benefits has been applied to the ninety-nine employee workforce. Data
3 from the open enrollment process, which documents coverage levels chosen by
4 each employee, was utilzed in developing the total cost. Contributions from
5 employees offsetting Company costs were calculated based on the curnt level
6 for various coverage options. The test year expense for providing this group of
7 benefits was $693,321; the pro forma cost is $831,250, an increase of $137,929.
8 For the most par, the same methodology was employed to compute the
9 adjustment to health care expense in this case as approved in previous cases. The
10 10% pro forma increae shown on Line 10 of this adjustment is based on the best
11 information available at the time this case was developed. This amount wil be
12 updated when the increase is known.
13 Adjustment NO.5 recognizes the increases in the Company's 401k contrbutions
14 as a result of the increases in payroll levels addressed in Adjustment 1. The
15 increase is based on the contributions as a percent of payroll for the test year and
16 is applied to the proposed level of payroll costs presented in Adjustment 1. The
17 result is an increase of $11,446 in Company contributions to the 401k plan.
18 Adjustment NO.6 increases test year expense by $33,149 for the normalization of
19 payroll overheads chargeable to other than Operations and Maintenance expense
20 (Schedule 1, Page 6). The payroll overheads consist of payroll taes, workers
21 comp, pensions, group health etc. as identified in the adjustment. During the test
22 year 29.69% of these costs were charged to capital according to generally
23 accepted accounting principles (GAA). GAAP recognizes that certin general
Loy, Di 5
United Water Idaho Inc.
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1 employment related costs are related to the constction of utilty plant in service
2 and should be capitalized along with the associated capitalized direct and indirect
3 payroll costs. Adjustment 6 applies the test year rate of 29.69% to the as adjusted
4 overhead costs addressed in the other adjustment in this testimony. The result is
5 an increase of$33,149.
6 Adjustment NO.7 increases Purchased Water expense by $46,264 (Schedule 1,
7 Page 7). This adjustent is sponsored by Witness Rhead who addresses
8 purchased water expense in his direct testimony.
9 Adjustment No.8 increases test year expense by $717,453 for purchased power
10 expense (Schedule 1, Page 8). The increase in power expense is driven largely by
11 the normalization of the Idaho Power rates effective June 1, 2009 which includes
12 the most recent Power Cost Adjustment (PCA) charge. This adjustment reflects
13 the increase in PCA since the last rate case in accordance with Commission Order
14 No. 29838 issued in Case UW-W-04-04. Since energy costs have risen
15 substantially over the last few years, the rates are significantly higher than what
16 was requested and established in the last case. United Water Idaho has deferred
17 the accumulated differences of the PCA since the last case in a balancing account
18 to be recovered and I wil address this adjustment later in this testimony
19 (Adjustment 21).
20 Adjustment No.9 increases chemical expense by $20,316. (Schedule 1, Page 9).
21 The pro forma year expense is calculated using test year quantities priced at
22 current known and measurable prices.
Loy, Di 6
United Water Idaho Inc.
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1 Adjustment No. 10 increases customer biling expenses by $19,504. The factors
2 driving this adjustment are the recent price increases in biling services by United
3 Water's biling vendor UBS, postge rate increases and the implementation ofE
4 Bils and Budget Biling. Lines 2, 3 and 4 of Adjustment 10 reflect the increase of
5 $13,531 of the recent price increases discussed above. Additionally a small
6 portion of the increases relates to customer growth addressed later in my revenue
7 testimony regarding Exhibit 12. Line 5 presents the $8,434 estimated cost of E
8 Bils assuming 10% of the customer base wil tae advantage of this offering.
9 The E Bil option allows customers to receive and pay their bils on line and wil
10 result in reduced costs for paper bils, postage and collection. Also, E Bils
11 provide an attactive option to United Water Idaho's conservation and/or
12 computer oriented customers. Line 6 incorporates the $58,511 reduction in paper
13 bils, postage and collection costs assuming the 10% E Bil target is reached. Line
14 7 of Adjustment 10 reflects the $56,049 increase in costs anticipated as a result of
15 the Budget Bil. The Budget Biling option is discussed by Witness Wyatt. The
16 Budget Bil expense adjustment anticipates that 10% of the Company's residential
17 customer base wil choose this option. The Budget Bil amount reflects the
18 incremental biling, postage and collection costs associated with the program.
19 Additionally, the Budget Bil adjustment anticipates that a portion of the
20 customers selecting this option wil paricipate in the E Bil program as welL.
21 Adjustment No. 11 adjusts the uncollectible expenses to reflect the level of
22 normalized revenues proposed in this case (Schedule 1, page 11). Witness Wyatt
23 discusses the recent increase in uncollectible costs and the Company's proposal to
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United Water Idaho Inc.
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1 mitigate the impact of these costs on the Company's customers with the
2 introduction of Budget Biling. The adjustment determines test yea actual
3 uncollectible rate by dividing the actual amounts written off by unadjusted test
4 year revenues. This rate is then applied to the as-adjusted revenue level proposed
5 in this case to determine the pro forma level of uncollectible expenses.
6 Adjustment No. 12 reduces customer notice postge expense by $12,879
7 (Schedule 1, page 12). The primary factor driving this adjustment is the removal
8 of $15,609 of postage costs that were incurred outside the test period. This
9 decrease is parially offset with a postage increase of $2,720 which is applied to
10 the postage costs incured during the test year related to customer notices.
11 Adjustment No. 13 normalizes the Water Quality Testing expense by assuming
12 the 2010 budgeted levels. This results in a reduction of $17,469 (Schedule 1,
13 page 13).
14 Adjustment No. 14 normalizes tank painting amortization expense to reflect the
15 recent completion of one $74,183 tank painting project and the anticipated
16 completion of three more projects totaling approximately $277,000 by the end of
17 the yea. The Company is proposing a 20 year amortization period for all four
18 projects which wil result in a $17,539 increase to tank painting amortization
19 expense for the test year (Schedule 1, page 14).
20 Adjustment No. 15 reflects increases of $102,098 to recover deferred and ongoing
21 conservation plan costs (Schedule 1, page 15). Lines 2 and 3 total the $84,835 of
22 costs incurred to develop the conservation program. The remaining costs
23 appearing in Lines 4 through 10 represent sta-up and ongoing yea to yea
Loy, Di 8
United Water Idaho Inc.
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1 conservation costs or the costs of operating the conservation plan. Included in
2 Lines 4 through 10 of deferrd costs include estimates of approximately $73,000
3 for the period August 2009 though December 2009. The Company is requesting
4 recovery of these costs over a thee year period which results in an amortization
5 expense level of $65,098. The additional normalized cost of $37,000 presented
6 on Line 13 is based on the Company's experience over the last 3 years or the total
7 operating costs presented in Lines 4 through 10 divided by thee. Witness Wyatt
8 discusses the various features and support of the Company's conservation
9 program.
10 Adjustment No. 16 eliminates $29,482 (Schedule 1, Page 16) in expense recorded
11 in the test year for expenses considered inappropriate for recovery from customers
12 based upon past Commission precedent. The elimination is composed of
13 chartable giving, the portion of National Association of Water Companies and
14 Idaho Association of Commerce and Industr dues that are attibutable to
15 lobbying effort, employee Christmas Par and Summer picnic expenditures,
16 Country Club dues and Company sponsorships of various causes.
17 Adjustment No. 17 adjust the IPUC Annual Assessment expense to reflect the
18 level of normalized revenues proposed in this case (Schedule 1, page 17). This
19 results in a $12,757 increase.
20 Adjustment No. 18 adjusts test year expense downward by $1,778 related to the
21 normalization adjustents to volumes or consumption I address later in my
22 testimony. Thus, the test period utilzed in this case includes higher than normal
23 production and consumption requiring normalization of these expenses. This
Loy, Di 9
United Water Idaho Inc.
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1 decreased usage wil cause variable cost directly associated with increased
2 production, power use and chemical use, to decrease. A test-year based ratio of
3 power and chemical expense to test year revenue was calculated and applied to
4 the downward revenue adjustment (Schedule 1, Page 18).
5 Adjustment No. 19 reduces the test year level of Management and Service fees
6 included in the case by $13,024. The adjustent eliminates a class of
7 Management and Service Fees identified on the Company's books and records as
8 "Non-Regulated M&S Fees". This adjustment corresponds to adjustments made
9 by Staff in previous cases.
10 Adjustment No. 20 decreases test year rate case amortization expense by $71,968
11 (Schedule 1, Page 20). This adjustment replaces the amortization expenses
12 related to the last rate case approved expenses with the rate case expenses
13 associated with this case. Only a small portion of the deferred rate case expenses
14 approved in the last case wil remain at the end of March 2010, shortly before
15 new rates are anticipated to take effect. The Company expects incuring total rate
16 case costs of $172,500 and proposes to add this amount to the existing, previously
17 approved, remaining deferred balance of $26,384 as of March 2010. The
18 Company proposes to amortize the total amount of $198,884 over three years
19 which results in rate case amortization of $66,295 or $71,968 lower than the
20 curent amortization.
21 Adjustment No. 21 reflects the increase in amortization of deferred power costs
22 established by IPUC Order No. 28505 in Case UWI-W-OO-l (Schedule 1, page
23 21). The total deferred balance to be amortized consists of the actual deferrd
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United Water Idao Inc.
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balance as of June 30, 2009 of $509,744 (Line 2) and the additional deferrls
anticipated along with their caing costs through March 2010 (Lines 3 & 4) or
the anticipated date new rates will take effect. This results in a tota deferrl
amount of $1,015,793 as of March 2010 and a three year amortization of
$338,598 which represents an increase of $228,948 in power cost amortization
expense.
Adjustment No. 22 reduces test year expenses by $20,850 for three separate
amortization expense amounts that wil be almost completely amortized at the end
of March of 2010 shortly before new rates are anticipated to take effect (Schedule
1, page 22). Adjustment 22 demonstrates that the thee deferrd balances as of
March 2010 wil consist of only four months of future amortization expenses.
The Company is willng to forego recovery of the remaining balances of these
costs due to their relatively low amounts.
Have you addressed all the expense adjustments on Schedule I?
Yes. The remaining expenses not requiring adjustment are provided under the
description "Unadjusted O&M" on Exhibit 11 Summar, page 1 of 1.
Additionally, the expense related to the R&I Allance is provided which is
discussed by Witness Wyatt. As stted earlier, Witness Dohert wil address the
adjustment presented in Schedule 2.
Please address the adjustments in Exhibit 11, Schedule 3, for Taxes Other than
Income.
Exhibit No. 11, Schedule 3 consists of three adjustments for payroll related taes.
Loy, Di 11
United Water Idaho Inc.
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Exhibit No. 11, Schedule 1, Adjustment 1 discussed earlier in this testimony
proposes an increase in the test year level of payroll costs. As such, a
corresponding adjustment to payroll taes is required.
Adjustment NO.1 (Schedule 3, page 1) increases FICA taes by $51,168.
Adjustment NO.2 (Schedule 3, page 2) reduces Federal unemployment taes
(FUTA) by $158.
Adjustment NO.3 (Schedule 3, page 3) shows an increas in Idaho State
unemployment taes of $2,917.
The respective payroll ta increases are driven by salar increases and increased
headcount. All payroll taes have been adjusted based on information received
indicating statutory limits and rates for 2009. Additionally, Witness Dohert wil
discuss the income ta adjustments presented in Schedule 4.
Does this conclude your testimony regarding operating expenses presented in
Exhibit 11, Schedules 1 and 3?
Yes.
Please address your revenue testimony and related Exhibit 12, Schedules 1
through 7.
A separate analysis for revenues relating to the customer growth and volume
normalization were made for each customer class; residential, commercial, public
authority and fire protection. Exhibit 12, Schedule 1, Lines 1 through 5
summarizes the results of this analysis detailed on Schedules 3 and 4. Line 7 of
Exhibit 12, Schedule 1, removes unbiled revenue from the test year since the as-
adjusted revenue used in the determination of the revenue deficiency includes all
Loy, Di 12
United Water Idaho Inc.
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1 water priced and biled. Exhibit 12, Schedule 2 provides a detailed proof of
2 revenues for the test year. This schedule shows the biling determinants, or bil
3 counts and volume consumption by block during the test year applied to currnt
4 rates and supports the amount of revenues biled and recorded during the test yea.
5 Q.Please address the customer growt adjustment appearing in Exhibit 12, Schedule6 3.
7 A.This adjustment reflects the level of test year revenues assuming test year end
8 customers were on the system for the entire test year. In other words, it
9 anualizes test year end revenue levels by using test year end customer counts.
10 Line 4 of Exhibit 12, Schedule 3 increases 165 bils to residential, 159 bils to
11 commercial, reduces public authority by 3 bils and increases fire protection by
12 156 bils. Again, the bils associated with growth are estimates based on the
13 difference between the customer counts at test year end and the average test year
14 customer counts. Line 5 estimates the associated volumes associated with the
15 customer growt bils by using test year averages computed for each class which
16 divide the metered volumes by the customer count bils. Fire protection does not
17 have metered volumes. The resulting growt bils and volumes ar applied to
18 average fixed and variable rates based on test year data. The result is an estimated
19 increase in revenues of $53,251 for customer growth.
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Please address Exhibit 12, Schedule 4 adjustment which normalizes volumetric
usage and related revenue.
22 A.This adjustment consists of two components. The first component normalizes the
23 weather related usage with a five year average. This is accomplished by tang
Loy, Di 13
United Water Idaho Inc.
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1 the base usage or average winter use for the test year and the previous four yea.
2 A customer's average winter use is a very good measure of indoor water use or
3 usage not influenced by weather. The average winter use is deducted from anual
4 average use to determine the average weather related usage. The weather related
5 usage was determined for the residential, commercial and public authority classes
6 for the test year and the previous four years. The weather usage for each of the
7 five year was averaged to arve at an average excess over test year base usage or
8 weather related usage. The average weather usage is added to the test year base
9 usage for each class. The second par of this adjustment recognizes the trend of
10 eroding base usage as discussed by Witness Wyatt in his direct testimony. The
11 adjustment determines the average of the reductions in base usage for the test year
12 and previous four years for each customer class. Thus, the normalization
13 adjustment recognizes that weather patterns impact water. usage as well as the
14 trend in the decline of base usage or indoor use. Exhibit 12, Schedule 4, Line 1
15 shows the averages resulting from the normalization calculations discussed above.
16 These averages are applied to the normalized customer bils (Line 2) to arive at
17 test year normalized volumes on Line 3. The test year reported volumes on Line
18 4 are deducted from normalized volumes (Line 3) to determine the change in
19 volumes resulting in the normalization calculations (Line 5). The volumes on Line
20 5 are applied to the weighted average volume charges on Line 6 to arive at the
21 increase or decrease in revenues in presented in Line 7. The Misc. Water Sales
22 appearing in column (d) on Exhibit 12, Schedule 4 represent bulk water sales
23 primarily related to construction use. These volumes are not weather sensitive
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United Water Idaho Inc.
.1 and a five year average was used to normalize these volumes and applicable
2 revenues.
3 Q.Please address Schedules 5, 6 and 7 of Exhibit 12.
4 A.Schedule 5 provides a breakdown of the revenues by their fixed, winter and
5 summer components.The purose of this schedule is to demonstrte the
6 Company's compliance with the waiver granted by this Commission in its Order
7 No. 30865. The curent revenues as adjusted, the revenue increase and the total
8 proposed revenues maintain the sae fixed, winter and summer components or
9 proportions.Likewise, Schedule 6 provides the proposed rate design which
10 increases all rate components by the sae proposed 15.29% increase in revenues
11 and maintains the 25% differential between winter and summer volumetrc rates.
12 Finally Exhibit 12, Schedule 7 provides a proof of revenue using the new rates.13 and normalized biling determinants.
14 Q.Does this conclude your testimony?
15 A.Yes it does.
.Loy, Di 15
United Water Idaho Inc.
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Page 1of6
APPENDIX A
2 LIST OF TESTIMONY, EXPERT PROCEEDINGS, AND ENGAGEMENTS BY
3 CHARLES E. LOY, CPA
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5 WATER UTILITY RATES AND REGULATION EXPERIENCE
6
7 Arizona Corporation Commission
8 Docket No. WS-O I 303A-006-0403
9 Presented testimony, prepared the Cost of Service study and rate design on behalf of Arizona-American
10 Sun City and Sun City West Wastewater rate request.
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12 Docket No. WS-O I 303A-06-0403
13 Presented testimony, prepared the Cost of Service study and rate design on behalf of Arizona-American
14 Anthem/Aqua Fria Water and Wastewater rate request.
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16 Docket No. WS-O 1303A-06-00 14
17 Presented testimony, prepared the Cost of Service study, rate design, and assisted with the preparation of
18 the revenue requirements on behalf of Arizona-American Mohave Water and Wastewater rate request.
19
20 Docket No. W-01656A-98-0577, SW-02334A-98-0577
21 Presented testimony for approval of a Central Arizona Project Water utilzation plan, the implementation
22 of a Groundwater Savings Fee and the recovery of deferred project costs.
23
24 Docket WS-02334A-98-0569
25 Presented a fiing for the approval of an agreement relating to a wastewater plant de-nitrification project
26 with the Sun City Recreation Centers and Del Webb Corporation.
27
28 Docket U-3454-97-599
29 Prepared and presented a filing for the approval ofa CCN to provide water and wastewater services to
30 Del Webb's Anthem project and the approval of two related agreements.
31
32 Docket No. E-I032-95-417 ET AL.
33 Presented testimony and prepared the rate filing on behalf of Citizens Utilties Maricopa County water
34 properties 1995 rate request.
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36 Arkansas Public Service Commission
37 Docket No. 06-160-U
38 Presented testimony, prepared the Cost of Service study and rate design on behalf of United Water
39 Arkansas's 2006 rate request.
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41 Docket No. 03- 161-U
42 Presented testimony, prepared the Cost of Service study, rate design, and assisted with the preparation of
43 the revenue requirements on behalf of United Water Arkansas's 2003 rate request.
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Page 2of6
1 Connecticut Department of Public Utilty Control
2 Docket No. 07-05-44
3 Prepared the rate fiing and supporting testimony on behalf of United Water Connecticut's 2007 water
4 rate request.
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6 Public Service Commission of Delaware
7 PSC Docket No. 06-174
8 Presented testimony, prepared the Cost of Service study, rate design, revenue normalization and cash
9 working capital requirements on behalf of United Water Delaware's 2006 rate request.
10
11 PSC Docket No. 09-060
12 Presented testimony, prepared the Cost of Service study and rate design on behalf of United Water
13 Delaware's 2009 rate request
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15 Indiana Utilty Regulatory Commission
16 Cause NO.4 1842
17 Prepared the filing and presented testimony for the Petition of Utility Center Inc. for the recovery of
18 Distribution System Improvement Charges
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20 Cause No. 41559
21 Prepared the filing and presented testimony for a Certificate of Territorial Authority to render Sewage
22 service.
23
24 Cause NO.4 1968
25 Directed the preparation of Utilty Center Inc.' request for authority to increase its rates and charges for
26 water and sewer service.
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28 Illnois Commerce Commission
29 Docket No. 94-0481
30 Presented testimony and prepared the fiing on behalf of Citizens Utilties Company of 1linois 1994 rate
31 request.
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33 Docket No. 95-0633
34 Presented testimony on behalf of Citizens Utilties Company of 1linois in Tudor Park Aparents vs.
35 Citizens Utilities ofIllnois.
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37 Docket No. 97-0372
38 Presented testimony on behalf of Citizens Utilties of 1linois in the Application for Consent to and
39 Approval of a Contract with Affliated Interests.
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41 State Board of New Jersev Public Utilties
42 BPU Docket No. WR0702 I 25
43 Prepared and presented testimony on the determination of the cash working capital requirements on
44 behalf of United Water New Jerseys 2007 rate request.
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New Mexico Public Regulation Commission
Case No. 09-00 I 56-UT
Presented testimony and prepared the water rate filing on behalf of New Mexico -American Water Co.
Edgewood District.
Case No. 08-00134-UT
Presented testimony and prepared the water rate filing on behalf of New Mexico -American Water Co.
Clovis District.
Case No. 07-00435-UT
Presented testimony and prepared the water and wastewater rate fiing on behalf of New Mexico Utilties
Inc.
Public Utilties Commission of Ohio
Docket No. 98- i 78- WS-AIR
Presented testimony and prepared the filing on behalf of Citizens Utilities Company of Ohio i 998 rate
request.
Docket No. 94- 1237
Presented testimony and prepared the fiing on behalf of Citizens Utilities Company of Ohio i 994 rate
request.
Pennsylvania Public Utilitv Commission
Docket No. R-0005 i i 86
Assisted with analysis/fiing preparation of United Water Pennsylvania, Inc. 2005 Rate Case.
Docket No. R-00953300
Presented testimony on behalf of Citizens Utilties Company of Pennsylvania 1995 rate request.
Texas Commission of Environmental Qualitv
Docket No. 36254-R
Application for a 2008 Water Rate/Tariff Change of Canyon Lake Water Service Company
Prepared the application on behalf of Canyon Lake WSC.
Docket No. 35850-R
Application for a 2007 Water Rate/Tariff Change of Canyon Lake Water Service Company
Prepared the application on behalf of Canyon Lake WSC.
Docket No. 33763-R
Application for a 2007 Water and Sewer Rate/Tariff Change of Midway, Inc. For the City of Oak Point
Service area. Filng initially made with the City of Oak Point.
Docket Nos. 35748-R & 35747-R
Application for a Water and Sewer RatelTariffChange of Monarch Utilties LP
Prepared the application on behalf of Monarch.
.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21.22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46.
Page 4 of6
Texa Commission of Environmental Qualitv-cont.
Docket No. 2006-0072-UCR
Application for a Water and Sewer Rate/TarffChange of Aqua Texas, Inc
Prepared application and presented testimony on behalf of Aqua Texas, Inc.
Docket No. 2007-0478-UCR
Application for a Water and Sewer Rate/TariffChange of Texas American Water Inc.
Prepared the application on behalf of Texas American Water.
Docket No. 2005-01 14-UCR
Application for a Water and Sewer Rate/TariffChange of Aqua Texas, Inc
Presented Testimony on behalf of Aqua Texas, Inc.
Docket No. 2004-2029-UCR
Application for a Water and Sewer Rate/TariffChange of Walker Water Works, Inc.
Prepared the application on behalf of Texas Amencan Water.
Application Nos. 34658-R & 34659-R
Application for a Water and Sewer Rate/TariffChange of Southwest Utilties, Inc.
Prepared the application on behalf of Texas American Water.
Docket Nos. 2000- 1 074-UCR, 2000- 1075-UCR, 2000- 1 366 UCR through 2000- i 369 UCR
Assisted in the preparation and presentation ofthe Aqua Source 2000 rate increase
Application No. 7371-R (Texas Water Commission)
Assisted in the analysis of Southern Utilties i 988 rate request on the behalf of Southern Utilities
customers.
GAS UTILITY RATES AND REGULATION EXPERIENCE
Railroad Commission of Texas
GUD Docket 9731
Prepared fiing and testimony of behalf of Hughes Natural Gas 2007 rate increase for the environs of the
City of Magnolia.
GUD Docket 9488-9512
Prepared filing and testimony of behalf of West Texas Gas 2004 rate increase for the environs of cities
served.
GUD Docket 8033
Filed testimony on behalf of Southern Union Gas Company's i 991 appeal for a rate increase in South
Jefferson County.
GUD Docket 7878
Filed testimony and prepared the rate filing on behalf of Southern Union Gas Company's 1991 request for
a rate increase in the Austin environs.
.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21.22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47.
Railroad Commission of Texas-eont.
GUO Docket 6968
Assisted in the analysis of Southern U
of the City of Austin
Oklahoma Corporation Commission
Docket No. 001345
Presented testimony and prepared the
request.
City of Austin
Presented testimony and prepared fii
Southern Union's 1993 rate request.
Presented testimony and prepared fili
Assisted in the analysis of Southern
Austin.
City ofEI Paso
Presented testimony and prepared fiJi
Union's 1993 rate request.
Presented testimony and prepared fii
Presented testimony and prepared the
City of Port Arthur
Presented testimony and prepared fiJi
Participated in Southern Union Gas
City of Monahans
Presented testimony and prepared fii
Assisted in the analysis of Southern
Monahans.
City of Borger
Prepared testimony and prepared the
request.
Paricipated in Southern Union Gas
City of Galveston
Presented testimony and prepared the
request.
Page 5 of6
nion Gas Company's 1987 appeal for a rate increase on the behalf
rate fiing on behalf of Southern Union Gas Company's 1992 rate
ng as well as conducted settlement negotiations associated with
ng on behalf of Southern Union Gas Company's i 991 rate request.
Union Gas Company's 1987 rate request on behalf of the City of
ng as well as participated in the settlement negotiations of Southern
ng on behalf of Southern Union Gas Company 1991 rate request.
fiing on behalf of Southern Union Gas Company 1990 request.
ng on behalf of Southern Union Gas Company's i 991 rate request.
Company's 1990 rate request.
ng on behalf of Southern Unions Gas Company's 1992 rate request.
Union Gas Company's i 989 rate request on the behalf of the City of
fiing on behalf of Southern Union Gas Company's 1992 rate
Company's 1989 rate request on the behalf of the City of Borger.
filing on behalf of Southern Union Gas Company's 1992 rate
.
.
.
Page 6of6
1 ELECTRIC UTILITY RATES AND REGULATION EXPERIENCE
2 Public Uti/itv Commission of Texas
3 Docket NO.3 1250
4 Presented testimony and rate filing on behalf of Rio Grande Electrical Cooperatives 2005 Change in rates
5 for wholesale trnsmission service.
6
7 Docket No. 8702
8 Assisted in the analysis of Gul f States Utilties i 987 rate request.
9
10 Docket 8646
11 Assisted in the analysis of Central Power & Light's i 988 rate request.
12
13 Docket 766 I
14 Assisted in the analysis of the City of Fredericksburg's proposed amendment to Certificate of
15 Convenience.
16
17 Docket 7510
18 Assisted in the analysis of West Texas Utilties Company's 1987 rate request.
19
20 Federal Energy Regulatorv Commission
21 Docket No. ER88-202-0000
22 Assisted in the analysis of the Maine Yankee Atomic Power Plant Decommissioning.
23
24 Docket No. ER88-224-0000
25 Assisted in the analysis of the Carolina Power & Light Company Atomic Power Plant Decommissioning.
26
27 Cii ofBrvan
28 Developed and programmed data management system for the city electric departent.
29
30 Citv of Fredericksburg
3 1 Organized and performed an electric rate survey of Central Texas.
32
33 Assisted in a load and rate design study.
34
35 Citv of Austin
36 Assisted in the analysis ofthe City Electric Utilty Deparment's i 989 rate request.
37
38
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S2
4
,
1
2
3
,
0
9
6
i 2 3
.UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.1
Adjustment of Payroll Chargeable to Operation & Maintenance
I Line INo.
Employee
CountDescriplion Payroll
Adjustment
Amount
To adjust labor chargeable to operation and maintenance expense
based upon pay rates at Apri I, 20 i 0 levels and the level of employees at tht
time,
$4°05°°
2 Administrative, Engieering, Accowiting, Inside Custmer Servi 38 $2,067,668
3 Production Employees 22 $1,224,706
4 Transmission and Distrbution Employees 28 $1,414,669
5 Outside Commercial Employees: Meter ReaderSerce People 11 $493,865
6 Subtota 99 $5,200,908
7 Stad By Pay Per Bargaining Unit Contrct $31,431
8 Shift Pay Per Baraining Unit Contrct $2,326
9 Seasonal Temporar Employees & Summer Interns $29,540
10 Incentive Pay Progrs $218,983
11 Overme Per Test Yea $104,671
12 Subtotal $386,951.13 Pro Fonna Payroll ~ April i, 20 io Rates $5,587.860
14 % Applicable to O&M Expese 733600%
15 Pro Fonna O&M Payroll ~Aprii i, 2010 Rates $4&99,254
16 Test Year Expnse $3,698,754
17 Adjustment $1°95°0
g'-
~
lC.
~(....
en(1
;0m('m
~::
.Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 1 of22
.UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.2
Adjustment of Pension Expense
.~II
Adjustment
No.Description Amount Amount
1 To adjust Employee Pension Expense to the latest ($277,113)
actuarial study cash contribution estimate.
2 Idaho Bargaining Unit $175,800
3 Idaho Non-Bargaining Unit $285,162
4 Total Pro Forma Expense $460,962
5 Test Year Expense $738,075
6 Adjustment ($277,113)
.
.Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 2 of22
.
ru~
2
3
4
5
6
7
8.
.
UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.3
Adjustment of F AS 106 Post Retirement Health Care Expense
Description II Amount
1 To Adjust Post Retirement Health Care Cost to the current level
per the latest actuarial data in accord with F AS 106
Idaho Bargaining Unit
Idaho Non Bargaining Unit
Annual ITO Amortization Expense
PEBOP Amortization
$148,095
$282,448
$52,078
$40,560
Total Pro Forma Expense $523,181
Test Year Expense $560,832
Adjustment ($37,651)
Adjustment
Amount
($37,651)
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 3 of22
.UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.4
Adjustment of Employee Health Care Expense & Benefits
I Line I II
Adjustment
No.Description Amount Amount
1 To adjust health care (medical, dental & Vision) and GTL expense $137,929
to the current costs and to the pro forma headcount of99 employees
2 Gross Horizon Blue Cross & Blue Shield $848,996
3 Gross Vision Coverage $12,761
4 Gross Dental Coverage $74,951
5 Group Term Life Insurance Coverage $27,383
6 BCBS Payments $2,700
7 Total Coverage Cost $966,791
8 Less: Employee Cost Sharng $211,109
9 Net Pro Forma Health Care, LTD and GTL Expense (g 2009 Rates $755,682
10 Estimated 2010 Net Health Care Increase 10.00%.11 Pro Forma Estimated 2010 Health Care Cost $831,250
12 Test Year Expense $693,321
13 Adjustment $137,929
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 4 of22
UNTED WATER IDAHO.Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. S
Nonnalize Company 401(k) Matching Percentage
I Line I II
Adjustment
No.Description Amount Amount
To normalize Company contribution to 401(k) savings plan
based upon historical paricipation rates and proposed head count. $11,446
Total Monthly Eligible
Date Test Year Match Employees
2 June-08 $10,812 $10,812 94
3 July-08 $7,351 $7,351 95
4 August-08 $8,746 $8,746 94
5 September-08 $9,303 $9,303 94
6 October-08 $9,702 $9,702 93
7 November-08 $9,827 $9,827 95
8 December-08 $6,468 $6,468 94
9 Januar-09 $9,031 $9,031 94
10 Februar-09 $7,795 $7,795 94
11 March-09 $8,473 $8,473 94
12 April-09 $8,715 $8,715 95.13 May-09 $9,492 $9,492 95
14 Total $105,716 $105,716 1,131
15 Average Employees in Test Year 94
16 Employees In Rate Case 99
17 Test Year Payroll $3,698,754
18 TY 40lk Divided by TY Pay 2.86%
19 Pro Forma Payroll $4,099,254
20 Pro Forma40lk $1 17,162
21 Less: Test Year 401 k Expense $105,716
22 Pro Forma Adjustment $11,446
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
PageS of22
UNITED WATER IDAHO.Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.6
Adjust Payroll Overheads Charged to Balance Sheet Accounts
~Test Year Pro Forma Adjustment
No.Descnption Amount Amount Amount
1 To normalize the Fringe Benefit Allocation charged to $33,149
non Operations & Maintenance Accounts based on pro
forma level of expenses and the net test year allocation
factor.
Total Fringe Benefit Accounts:
Account
2 70250 Payroll Taxes $336 $0
3 70251 FICA Taxes $368,903 $420,071
4 70252 FUTA Taxes $5,862 $5,862
5 70253 SUTA Taxes $ll,778 $14,695
6 91460 Worker Compensation $210,400 $210,400
7 91500 Employee Pension $738,075 $460,962.8 91550 Post Retirement Health Care $520,272 $482,621
9 91700 Group Health & Life $693,321 $831,250
10 91800 Employee 401-k $105,716 $117,162
11 91850 Other Employee Benefits $68,750 $68,750
12 92056 Amortization ofOPEB Cost $40,560 $40,560
13 Total $2,763,974 $2,652,334
14 Net Fringe Benefits Transferred Off liS $820,709 $787,560 $33,149
15 Test Year Percentage Transferred 29.69%29.69%
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 6 of22
.
I Line INo.
.
.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.7
Adjustment of Purchased Water Cost
Test Year
AmountDescription
1 Adjust purchased water expense for rented and leased
natural flow rights,shares in canal companies and
contracts/eases for storage water
2
3
4
5
Natural Flow associated expenses
Shares in Canal Companies, maintenance
Contracts & Leases for storage water
Basin 63 Rental Pool
$0
$41,845
$45,629
$81,380
6 $168,854Pro Forma Purchased Water
7 $122,590Test Year Expense
8 $46,264Adjustment
Adjustment
Amount
$46,264
Case No. UWI-W-09-0L
Exhibit No. 11
Schedule 1
CLoy
Page 7 of22
.
.
.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.8
Adjust Purchased Power Expense
I ~:~ II
Test Year
Amount
Adjustment
AmountDescription
To adjust purchased power expense based on pricing at
Idaho Power rates effective June I, 2009
$717,453
Tariff Amount
2 Marden Water Treatment Plant Annual Expense 19P $254,084
3 Columbia Water Treatment Plant 9P $87,394
4 Boise River Raw Water Pump Station 9P $185,944
5 Alternate Distribution Service for CWTP & RWPS 46 $32,726
6 Wells 9S& 7 $1,384,970
7 Boosters 9S& 7 $307,365
8 Benefit of Enernoc Demand Response Program ($24,500)
9 Total Pro Forma Purchased Power Expense $2,227,983
10 Test Year Purchased Power Expense $1,510,530
11 Adjustment $717,453
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 8 of22
.
I Line INo.
.
.
UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No.9
Adjust Chemical Expense
Test Year
AmountDescription
1 To adjust chemical expense using test year quantities
priced at current price
2
3
4
5
6
$100,575
$223,365
$1,980
$4,469
$330,389
Water Treatment Plants
Source of Supply Wells Chemical Usage
Red B Gone/ Well Cleaning
Maintenance
Test Year Usage at Current Prices
7 $310,073Test Year Expense
8 $20,316Adjustment
Adjustment
Amount
$20,316
Case No. UWI-W-09-0L
Exhibit No. 11
Schedule 1
CLoy
Page 9 of22
.
.
.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 10
Adjust UBS Customer Information System (biling) Expense
I Line I
Test Year Adjustment
No.Description Amount Amount
1 To adjust customer billng expense to May 3 I, 2009 $19,504
customer level
Test Pro
UBS Cost Detail:Year Forma Adjustment
2 Arrears Letters $61,910 $61,953 $43 (1)
3 Billng Service Charges $471,486 $472,523 $1,037 (1)(2)
4 Postage $157,302 $169,754 $12,451 (4)
5 E Bil Cost $422 $8,856 $8,434
6 E Bil Cost Reductions (BilingIostage)$0 ($58,51 I)($58,51 I)(3)
7 Budget Bils $0 $56,049 $56,049
8 Programming & Other Costs $11,722 $1l,722 $0 (5)
9 Total $702,842 $722,346 $19,504
(I) Customer growth rate (see customer growth revenue adjustment).
(2) Annualize UBS Dec 08 biling charge increase.
(3) Reflects anticipated reduction in future print billings, postage and lockbox due to increase in E-Bils.
(4) Annualize Postage Rate Increase effective May I) 2009.
(5) Assume Test Year cost levels.
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 10 of22
.
.
.
I Line INo.
UNTED WATER IDAHO,
Adjustments to Operation & Maintenancè Expenses
Test Year Ending May 31, 2009
Adjustment No. 11
Adjust Uncollectible Accounts Expense
Description
1 To nonnalize uncollectible accounts expense based on Test Year actual
Fiscal Period
Net Writeil
$153,387 0.42%
Revenue 0/0
2 June 2008 to May 2009 $36,905,290
5 Test Year Uncollectible Rate
6 Pro Fonna Revenue at Existing Rates
7 Pro Forma Annual Expense
8 Test Year Expense
9 Adjustment
Test Year
Amount
Adjustment
Amount
$16,131
0.42%
$36,984,886
$153,718
$137,587
$16,131
Case No. UW-W-09-0L
Exhibit No. 11
Schedule 1
CLoy
Page 11 of22
.
.
.
r¡~
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 12
Adjust Customer Notice Postage Expense
Test Year
Adj
Test Year
AmountDescription
i To adjust customer postage expense to May II, 2009
customer level and current postal rates
2
3
4
5
6
7
8
Auto Sort: Notices & General Postage
CCR: Draper & Associates
Non UBS Courier Service
Stamps
Pro Forma Annual Expense
Test Year Expense
$57,139
$37,159
$7,092
$220
$2,720
($15,609)
$0
$10
Adjustment
Pro Forma
Amount
Adjustment
Amount
($12,879)
$59,859
$21,550
$7,092
$230
$88,732
$101,610
($12,879)
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 12 of22
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 13 of22
.
.
.
r¡~
UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 14
Adjustment of Deferred Tank Painting Expense
Description
Adjustment
Amount
Test Year
Amount
To adjust the test year level of amortization expense for
deferred tank painting due to additional deferred paintings
2 Test Year Tank Painting Amortization
3
4
5
6
7
Additonal Tanks:
Ustick Reservoir
Steelhead Reservoir
Crestline Reservoir
Hilcrest Reservoir
20 Years
20 Years
20 Years
20 Year
$74,183
$100,000
$76,600
$100,000
Pro Forma Addtional Annual Amortization Expense
8 Test Year Tank Painting Amortization
9 Adjustment
$14,286
$3,709
$5,000
$3,830
$5,000
$31,825
$14,286
$17,539
Completed
Fall 2009
Fall 2009
FalVWinter 2009
$17,539
Case No. UW-W-09-01
Exhibit No.1 1
Schedule 1
CLoy
Page 14 of22
.UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 15
Adjustment to Recover Deferred and Ongoing Conservation Expense
I Line I II
Adjustment
No.Description Test Year Amount Amount
1 Proposed Adjustent $102,098
Estimated Total
Costs Deferrals Deferral
Implementatin Costs Deferred:Deferred 12ß112009 12ß112009
2 Outide Consultant: Maddaus Watr Management $75,426 $0 $75,426
3 Misc $9,409 $0 $9,409
Ongoing Costs Deferred:
4 Niagara Conservation Corp: Conptimer $22,454 $15,000 $37,454
5 Niagara Conservation Corp: Conpsp-ay $0 $6,000 $6,000
6 Pipeco Inc: Conpsensor $14,905 $16,027 $30,933
7 Squire Plumbing Commercial Sprayer Instalation $0 $3,750 $3,750
8 Stae ofldaho Xeriscaped Demonsation Areas $0 $21,304 $21,304
9 Idaho Botanica Gaden Xeriscaped Demonstrtion Area $0 $10,500 $10,500
10 Misc $519 $0 $519
11 Tota Deferl $195,295.12 Proposed 3 Year Amortization $65,098
13 Estmated Ongoing Annual Costs (Average of Ongoing Costs)$37000
14 Pro Fora Conseration Expenses $102,098
.Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 15 of22
.
.
.
ru~
UNTED WATER IDAHO
Adjustments to Operation & Maintenauce Expenses
Test Year Ending May 31, 2009
Adjustment No. 16
Eliminate Expenses Not Allowable for Rate Making Purposes
Test Year
AmountDescription
1 Adjust Test Year for Countr Club Dues, Charitable Giving, Employee Events,
Lobbying Portion of Business Dues and certn Sponsorships
2
3
4
5
6
7
8
Account 90500 Hilcrest Dues
Account 09500 Lobbying Portion of Dues-NA WC & IACI
Account 92400 Charitable Contributions
Account 92600 Komen Race for Cure
Account 92600 Retirement Par
Account 92600 Annual Picnic
Account 92600 Christm as Pary
$5,209
$5,018
$6,987
$980
$1,710
$1,440
$8,138
9 Total Test Year Elimination
Adjustment
Amount
($29,482)
($29,482)
Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 16 of22
.
.
.
I Line INo.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 17
Adjust IPUC Annual Assessment
Description
i To adjust test year level ofIPUC annual assessment based
on latest assessment rate and pro fonna adjusted revenue
2 Total revenue subject to adjustment $36,984,886
3 IPUC assessment rate 0.250700%
4 Pro Forma IPUC Assessment $92,721
5 Test Year Expense
6 Adjustment
Test Year
Amount
Adjustment
Amount
$12,757
$79,964
$12,757
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 17 of 22
.
.
.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 18
Adjust Expenses Related to Volume Normalization
I Line I
Test Year Adjustment
No.Description Amount Amount
1 To adjust purchased power expense and chemical expense ($1,778)
for the upward volume normalization expense
2 Test Year Purchased Power Expense $1,510,530
3 Test Year Chemical Expense $310,073
4 Total Variable Cost Related to Volume Normalization $1,820,603
5 Total Variable Expense $1,820,603
6 Test Year Variable Revenue $27,197,497
7 Ratio of Variable Cost to Revenue 6.69%
8 Volume Adjustment ($26,565)
9 Variable Expense associated with Volume Normalization ($1,778)
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 18 of 22
.UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 19
Adjust Expenses Related to M & S Fees
I Line I
Test Year Pro Forma Adjustment
No.Description Amount Amount Amount
1 To Remove Non-regulated M&S Fees ($13,024)
2 90850 Corporate M&S Fees $1,214,741 $1,214,741
3 9085 i Regulated M&S Fees $1,197,392 $1,197,392
4 90852 Non-regulated M&S fees $13,024 $0 ($13,024)
$2,425,157 $2,412,133 ($13,024)
.
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 19 of22
.
.
.
I Line INo.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 20
Adjust Rate Case Amortization
Description
I To amortize over three years the projected level of deferred
rate case expense
2
3
4
Estimated deferred rate case expense
Remaining Unamortized Balance March 2010
Balance To Be Amortized
5 Pro Forma Rate Case Expense Amortation (3 Years)
6 Test Year Expense
7 Adjustment
Test Year
Amount
$172,500
$26,384
$198,884
$138,263
$66,295
Adjustment
Amount
($71,968)
($71,968)
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 20 of22
.
.
.
UNTED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 21
Adjust Amortization of Deferred Power Expense
I Line I
Test Year Adjustment
No.Description Amount Amount
1 To reflect the amortization of deferred power expense as $228,948
established by IPUC Order No 28505 in Case UWI-W-OO-I
2 Balance June 30, 2009 $509,744
3 Estimated Additions Through March 2010 $499,950
4 Estimated Interest ~ 1 %$6,099
5 Total Estimated Balance To be Recovered $1,015,793
6 Three Year Amortization $338,598
7 Test Year Amortization $109,650
8 Adjustment $228,948
Case No. UWI-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 21 of22
.
.
.
UNITED WATER IDAHO
Adjustments to Operation & Maintenance Expenses
Test Year Ending May 31, 2009
Adjustment No. 22
Eliminate Amortization Expense
I Line INo.Description
1 To Eliminate Amortization Expense that wil be depleted in 2010
Test Year
Amount
Adjustment
Amount
($20,850)
March 2010
Remaining Balance
2 Amortization of Relocation Expense $5,333 4 months $16,000
3 Mise Amortization Expense $800 4 months $2,400
4 Amortization of Legal Expense $817 4 months $2,450
5 Total Test Year Amortization to Eliminate $20,850
Case No. UW-W-09-01
Exhibit No. 11
Schedule 1
CLoy
Page 22 of22
.UNTED WATER IDAHO
Adjustments To Other Taxes
Test Year Ending May 31, 2009
Adjustment No.1
Adjust Payroll Taxes - FICA
.
RECE.lvi:ri1 " ;\..,, ~,,,
2009 SEP -3 PM 3= S6
IDAH'O ""I H:t' ("It'....;L "UTILITIES COMM SSION
Adjustment
Amount
Test Year
Amount
$51,168
$420,071
$368,903
$51,168
Case No. UW..W-09-01
Exhibit No. 11
Schedule 3
CLoy
Page 1 of3
UNITED WATER IDAHO.Adjustments To Other Taxes
Test Year Ending May 31, 2009
Adjustment No.2
Adjust Payroll Taxes - FUT A
~Test Year Adjustment
No.Descnption Amount Amount
1.To adjust Federal Unemployment Insurace Tax ($158)
2.Federal Taxable Base $7,000
3.Federal Tax Rate 0.80%
4.Employees covered by Federal Unemployment Tax
(99 FT, 2 Temps ~ $7,000 limit, 2 Interns $5,906 )
5.Taxable Base $712,906
6.Taxable Wages $712,906.7.Tax Rate 0.80%
8.Pro Forma Federal Unemployment Tax $5,704
9.Test Year Expense $5,862
10.Adjustment ($158)
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 3
CLoy
Page 2 of3
UNTED WATER IDAHO.Adjustments To Other Taxes
Test Year Ending May 31, 2009
Adjustment No.3
Adjust Payroll Taxes - SUT A
(;I
Test Year Adjustment
No.Description Amount Amount
1 To adjust State Unemployment Insurance Tax $2,917
2 2009 Idaho Taxable Base $33,200
3 2009 Idaho U C Tax Rate for UWID 0.447%
4 Employees covered by U.C. Tax:
5 92 employees at full base $3,054,400
6 7 employees $28, I 23 short offull base $203,587
7 Temps and Interns $29,540
8 Taxable Base $3,287,527
9 Tax Rate 0.447%.10 Pro Forma Idaho Unemployment Tax $14,695
11 Test Year Expense $11,778
12 Adjustment $2,917
.Case No. UWI-W-09-01
Exhibit No. 11
Schedule 3
CLoy
Page 3 of3
.
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Exhibit No. 12
Schedule 6
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Page 1 ofl
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