20110803Doherty Di, Exhibit.pdf

Dean J. Miller (ISH #1968)
McDEvm & MILLER LLP
420 West Banock Street
P.O. Box 2564-83701
Boise, il 83702
Tel: [phone]
Fax: [phone]
joe§icdevitt -miller. com
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Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMSSION
IN THE MATTER OF TH APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES Case No. UW-W-LL-02
AN CHAGES FOR WATER SERVICE IN
TH STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
DIRCT TESTIONY OF KEVIN H. DOHERTY
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Please state your name and business address.
Kevin Doherty. 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 joinig 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
manufactug, energy, and defense industres. I was employed by Citizens
Communications Company beginnng 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
proceedings and certin bond indentue requirements. In 1994, I was promoted to
Senior Reguatory Accountant and participated 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 certin operating expenses in the states of Vermont and Arizona. I
joined United Water in 2003 and have filed testimony on behalf of United Water
in the states of Idaho, Arkanas, Delaware, New Jersey, New York and
Pennsylvana.
Dohert, Di 1
United Water Idaho Inc.
1 Q.
2 A.
Please sumarze your educationa background.
I graduated from Pace University in 1987 with a Bachelor of Business
3 Administration degree in Accounting, and have completed Pace University's
4 MBA program in Financial Management. I have attended seminars and
5 presentations that addressed accounting, rates and other financial matters.
6 Q.
7 A.
What is the purose of your testimony?
The purose of my testimony is to describe and present the calculation of the
8 revenue deficiency and the resulting request for rate relief, and sponsor the
9 calculation of Rate Base for the test year ending April 30, 2011 with proforma
.10 adjustments though November 30, 2011 for United Water Idaho ("United Water"
11 or "The Company"). Additionally, I am sponsoring the calculation of the
12 Company's Depreciation Expense for the test year ending April 30, 2011 with
13 proforma adjustments through November 30, 2011.
14 Q.
15 A.
What level of increase is being sought by the Company in this proceeding?
United Water is seeking a revenue increase of $7,616,015 or 19.9% over curent
16 rates for the proforma period ending November 30, 2011. Company witness
17 Wyatt will be discussing the drivers of this increase.
18 Q.
19 A.
What rate of retu on rate base is this rate increase based upon?
It is based on an overall rate of retur of 8.43% with a retu on equity of 10.50%.
20 The Company has requested the 10.50% retur on equity even though the
21 Company's cost of capital witness has recommended a rate of 11.05%. While the
22 Company believes that the 11.05% is a fair rate of retu, it is mindful of the
23 economic burdens placed on its customers durng these diffcult economic times.
Doherty, Di 2
United Water Idaho Inc.
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Have you prepared an Exhbit that shows the calculation of the Company's
proposed overall Rate of Retu of8.43%?
Yes. Exhibit 7, page 1 shows the capital strctue of United Waterworks along
with the cost of debt as well as the retu on equity of 10.50%. The weighted
average of these components is the 8.43% overal requested rate of retu.
Has the Commission previously approved the use of United Waterworks' capital
strctue and cost of debt by the Company in its rate case filings?
Yes it has. The Commission found the use of United Waterworks' capita
strcture and cost of debt to be reasonable for ratemakg puroses with its Order
No. 28505 in Case No. UWI-W-00-1.
Have you prepared from the Company's books and records a series of exhbits
depicting the Company's balance sheet and operating income statement for the
twelve months ended April 30, 2011?
I have prepared Exhibits Numbered 8 and 9 ilustrating the Company's Balance
Sheet (Exhibit No.8) and Operating Income Statement Per Books (Exhbit No.9)
as of April 30, 2011.
Have you prepared an exhbit that indicates the pro forma operating income for
the Company at existing and proposed rates?
Yes. I have prepared Exhibit No. 10, which is titled "Statement of Operating
Income Per Books and Pro Forma under Present and Proposed Rates For The
Twelve Months Ending November 30,2011".
Colum 1 of Exhbit No. 10 identifies the schedule on Exhbit Numbers 5, 7, 11
and 12 that detal the adjustments to the test year results indicated in aggregate
Dohert, Di 3
United Water Idaho Inc.
1 fashion on Exhbit No. 10. Colum 2 of Exhbit No. 10 indicates the elements of
2 operating income: operations and maintenance expense, depreciation and
3 amortization expense, taes other than income and income taxes. The amounts
4 therein are per books, as shown on Exhibit No. 11. Colum3 of Exhbit No. 10
5 shows a sumar of test year adjustments made to revenues and expenses. The
6 adjustment to operating revenue shown on line 1 is detaled on Exhibit 5 and will
7 be explained by Witness Herbert. The adjustments to operation and maintenance
8 expenses, sumarized on line 2, are detaled on Exhbit No. 11, Schedule 1 and
9 they will be explained by Witnesses Healy and Car. The adjustments to
10 depreciation expense and amortization of utilty plant acquisition adjustments
11 sumarzed on lines 3 and 4 are detailed in Exhbit No. 11, Schedule 2, pages 1
12 and 2, and will be explained later in my testimony. The adjustments to operating
13 taxes sumarized on lines 6 and 7 are detailed in Exhibit No. 11, Schedule 3,
14 pages 1 to 3, and will be explained by Witnesses Healy and Cary. Colum 4 of
15 Exhibit No. 10 shows the adjusted operating income at existing rates for the test
16 period. Column 4 also indicates that based on the test year adjustments made, the
17 Company will ear a 5.64% overall rate of retu on its rate base investment as of
18 November 30, 2011 with known and measurable adjustments taken into
19 consideration. Colum 5 of Exhibit No. 10 indicates the adjustments to operating
20 revenue, operation and maintenance expenses, and income taes under the
21 increased rates proposed by the Company herein. The adjustment to operating
22 revenues of$7,616,015 was computed using an 8.43% rate of retur on rate base.
23 Colum 6 of Exhibit No. 10 ilustrates the adjusted operating income necessar to
Dohert, Di 4
United Water Idaho Inc.
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produce the requested rate of retu, 8.43%. The income taes shown on lines 11
and 12 were computed as indicated on Exhbit No. 11, Schedule 4, and wil be
explained in conjunction therewith.
Retung to Colum 3 of Exhibit No. 10, please explain the adjustments to
operating expenses?
Operation and maintenance expenses have been increased by $810,038 (Exhibit
10, line 2). Depreciation and amortization expense have been increased by
$242,573 (Exhibit 10, line 5). Property Taxes have been increased $307,837
(Exhbit 10, Iine 6). Payroll taxes have been increased $21,299 (Exhbit 10, line
7). Federal income taxes have been decreased by $563,547 and State income taxes
have been decreased by $169,835 (Exhibit No. 10, lines 11 & 12).
The detailed support for the operating expense adjustments are shown on the four
Schedules following the Exhbit 11 Sumar. Schedule 1, pages 1 to 30, provides
detail for adjustments made to operation and maintenance expenses that are
explained by Witnesses Healy and Cary. Schedule 2, pages 1 and 2, provides
detail for adjustments to depreciation and amortization expense. Schedule 3,
pages 1 to 4, provides detal for adjustments to propert and payroll taxes.
Schedule 4, page 1 provides detail for adjustment of State and Federa income tax
expense. Page 2 of Schedule 4 shows the methodology I employed to compute the
"Net to Gross Multiplier" utilized in this case to gross up the Net Operating
Income deficiency
Doherty, Di 5
United Water Idaho Inc.
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Please explain Exhibit No. 11, Schedule 2.
Exhibit No. 11, Schedule 2 consists of two pages indicating the depreciable basis
of Utility Plant by primar account, net of contributions and advances (advances
for constrction are classified as non-depreciable property until the Company
acquires an investment in the propert through 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 depreciat~on rates utilzed are the same as those used in prior rate
case fiings except for Account 340-5AO New CiS System. Ths account
represents costs that are being allocated to United Water Idaho as par of a United
Water-Wide initiative to implement a new Customer Care and Biling system.
Company Witness Hawthorne explains this initiative in his direct testimony. The
Company is proposing a seven-year life for these assets, equivalent to a 14.29%
depreciation rate. Pro forma anua depreciation expense of $7,684,358 is
sumarzed at the bottom of the schedule, and the amortization of certain utility
plant acquisition adjustments that have previously been approved by the IPUC of
$9,366 (the calculation of this amortization is shown on Exhibit 12, Schedule 7) is
added. The total depreciation and amortization of $7,693,724 is then compared to
depreciation and amortization expense recorded in the test year of $7,451,151.
The difference between the proforma and recorded amounts yields an adjustment
of $242,573.
Doherty, Di 6
United Water Idaho Inc.
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Please explain Exhbit No.l1, Schedule 3.
Exhibit No. 11, Schedule 3, shows the adjustments to both test year property and
payroll taes and is explained by Witnesses Healy and Car.
Please explain Exhbit No. 11, Schedule 4.
Exhibit No. 11, Schedule 4, Page 1 of2 shows the calculation of state and federal
income taes 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 colums 4
and 6 on Exhibit No. 10. These figues represent operating income before income
taxes. From these figures the applicable statutory deductions must be deducted
when computing the state and federal income taes.
The first deduction is interest expense and it is deductible in the computation of
both state and federal taable 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 tax depreciation over pro forma
book depreciation. The excess ta depreciation is deducted from state taable
income only since state income taes are calculated on the basis of flow-though
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 ta credit shown on Line 9. Federal income ta expense was reduced
Doherty, Di 7
United Water Idaho Inc.
1 by the amortization of ITC that is amortized ratably over the lives of the assets
2 and represents 2% of the ITC claimed from 1971 through 1999.
3 Q.Please explain the adjustment shown on line 2, Colum 5 of Exhibit No. 10.
4 A.The adjustment shown on line 2, Colum 5 of Exhibit No. 10 represents
5 additiona uncollectible expense and IPUC assessment as a result of the pro forma
6 adjustment to operating revenue shown on line 1, Colum 5 of Exhibit No. 10.
7 Q.Does this conclude your testimony regarding operating expenses?
8 A.Yes.
9 Q.Please address your rate base testimony.
10 A.The Company was directed by the Commission in Case UWI- W -04-04, Order
11 Nos. 29838 and 29871, to file futue rate cases utilzing a thirteen-month average
12 rate base methodology.
13 Q.
14 A.
Has the Company complied with the Commission directive stated above?
Yes. The Company has computed rate base using essentially the same
15 methodology as was used by the IPUC Sta and approved by the Commission in
16 Case No. UWI-W-04-04. Major elements of rate base, namely: plant in service,
17 accumulated depreciation, contrbutions in aid of constrction, advances for
18 constrction and utility plant acquisition adjustments are all theen-month
19 averaged. Working capita is computed as of the Company's April 30, 2011
20 balance sheet. Deferred debits are not averaged but are included in rate base at
21 their anticipated balance as of November 30, 2011 the end of the proforma period.
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Doherty, Di 8
United Water Idaho Inc.
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What is the level of rate base the Company is requesting in ths proceeding?
The rate base is $162,931,956. Company Witness Rhead discusses the plant in
service additions that are a par of the reason for the increase in his direct
testimony.
Please explain Exhibit 12, Schedule 1, Page 1 of 1.
Exhibit 12, Schedule 1, Page 1 of 1, Rate Base Sumar, shows the elements of
the Company's rate base as of November 30, 2011, using the thieen-month
average methodology. The elements of rate base are as follows: Utility Plant in
Service; Accumulated Depreciation; Customer Advances for Constrction;
Contrbutions In Aid of Constrction; Net Utility Plant Acquisition Adjustments;
Accumulated Deferred Income Taxes; Pre-1971 Investment Tax Credits; Deferred
Charges and Working Capita.
Please explain Exhibit 12, Schedule 2, Page 1 of 1.
Exhbit 12, Schedule 2, Page 1 of 1, Thirteen-Month Average Worksheet, shows
the monthly balances from November 30, 2010 to November 30, 2011 for those
rate base components that are theen-month averaged. Monthy balances are
cared forward to ths schedule from the supporting schedules for Plant in Service
(Schedule 3), Accumulated Depreciation and Amortization (Schedule 4),
Customer Advances for Constrction (Schedule 5), Contrbutions in Aid of
Constrction (Schedule 6), Utility Plant Acquisition Adjustment (Schedule 7) and
Pre-1971 Investment Tax Credits (Schedule 8). Schedule 2 shows the thirteen-
month average calculation of the balances from the respective schedules.
Dohert, Di 9
United Water Idaho Inc.
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Please explain Exhbit 12, Schedule 3, Pages 1 through 3.
Exhibit 12, Schedule 3, Pages 1 through 3 shows the Company's Utilty Plant
balance as of April 30, 2011 by plant account. Schedule 3 then sumarizes the
forecast plant additions and retirements by plant account from May through
November 2011. Witness Rheads' Exhbit 3 forms the basis for the plant activity
shown on this schedule. The thirteen-month average of Utilty Plant in Servce is
$340,915,165.
Please explain Exhibit 12, Schedule 4, Page 1 of 1.
Exhibit 12, Schedule 4, Page 1 of 1 shows the Company's Accumulated
Depreciation and CIAC Amortization. The schedule shows the recorded amounts
for these rate base components for the months of November 2010 though June
2011. For the months beginning in July 2011, I calculated a monthy incremental
amount for both accumulated depreciation and amortization of CIAC. To these
monthly amounts, I added any retirement, cost of removal or salvage information
provided by Witness Rhead, forming a balance for accumulated depreciation and
amortization of CIAC for the months of July though November 2011. The
thrteen-month average of accumulated depreciation is $81,545,625, while the
thirteen-month average for amortization of CIAC is $18,865,007.
Please explain Exhibit 12, Schedule 5, Page 1 of 1.
Exhibit 12, Schedule 5, Page 1 of 1 sumarzes change to advances for
constrction for the test year. Since the issuace of Order No. 28505 in case UWI-
W-00-1, the Company does not depreciate advanced propert. This requires the
Company to accurately track, by associated plant account, all additions and
Dohert, Di 10
United Water Idaho Inc.
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refuds impacting the advance account. The theen-month average balance of
advances for construction is $6,608,145.
Please explain Exhibit 12, Schedule 6, Page 1 of 1.
Exhibit 12, Schedule 6, Page 1 of 1 indicates activity in Contributions in Aid of
Constrction (CIAC) durng the test period. Like advances for constrction,
CIAC .fuded assets are not depreciated for rate- makng puroses. The thirteen-
month average balance of net CIAC is $70,654,205.
Please explain Exhbit 12, Schedule 7, Page 1 of 1.
Exhibit 12, Schedule 7, Page 1 of 1 indicates the net change to the balance of
Utility Plant Acquisition Adjustment (UP AA). The UPAA gross balance is
comprised of both debit and credit balances. The gross value of the six individual
UP AA, all approved by the Commission in varous proceedings, is a positive
$600,762. As of November 30, 2011, the net balance wil be $519,343; the
thirteen-month average balance is $524,008.
Please explain Exhibit 12, Schedule 8, Page 1 of 1.
Exhbit 12, Schedule 8, Page 1 of 1 indicates the composition of Accumulated
Deferred Income Taxes (AD IT) at the end of the test period. The tax depreciation
portion of this account was adjusted for assets in service as of November 30,
2011. The balance of ADIT excludable from rate base for rate-makng puroses is
$8,186,615.
Please explai Exhbit 12, Schedule 9, Page 1 of 1.
Exhibit 12, Schedule 9, Page 1 of 1, represents the activity related to the pre-1971
investment ta credits that are deducted from rate base and amortized at a rate of
Dohert, Di 11
United Water Idaho Inc.
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$1.285 anualy. The balance at November 30,2011 wil be $4,925. The thieen-
month average balance is $5,568.
Please explain Exhbit 12, Schedule 10, Page 1 of 1.
Exhibit 12, Schedule 10, Page 1 of 1, identifies the deferred items the Company
has included in rate base. The total balance is $2,540,930. Of this balance,
$1,652,093 is the net unamortized balance of deferred items included in rate base
from the Company's thee previous rate cases. The $888,837 of new deferred
charges requested for inclusion in rate base in this proceeding is comprised of
four line items. First is the estimated cost of preparing and presenting the curent
case of $252,500. Next is the cost incured by the Company to paint the Hilcrest
ta. The cost of this project was $230,134. As explained by Witness Car, the
Company is requesting atwenty year amortization ofthis expenditue, in line with
the amortization of ta paintings granted in case UWI-W-04-04 as well as in the
stipulations for the 2006 and 2009 rate cases. Also included is the Company's
request to ear a retu on costs associated with the termination of the Idaho
Power Company Alternate Distrbution Agreement. Those costs are expected to
be $74,272. Witness Rhead explains these costs in his direct testimony and
Witness Car reflects the requested amortization of these costs in her Operating
Expense exhibits. Finally, the Company is reflecting a $331,931 increase to its
deferred debit account that represents additional AFUDC equity ta gross-up for
the period between the 2006 rate case and the end of the test year in ths case.
These dollar amounts have been moved out of plant-in-service pursuant to Order
No. 29838 in Case UWI-W-04-04.
Doherty, Di 12
United Water Idaho Inc.
1 Q.Please explain Exhbit 12, Schedule 11, Pages 1 though 6.
2 A.Exhibit 12, Schedule 11, Pages 1 through 6 indicates the calculation of the
3 allowance for working capita prepared by the Company using the balance sheet
4 dated April 30, 2011. The same methodology used in Case UWI-W-09-01 was
5 employed in the intat case. The workig capita allowance included in rate base
6 is $4,817,018.
7 Q.Does this conclude your direct testimony?
8 A.Yes.
Doherty, Di 13
United Water Idaho Inc.
Dean J. Miler (lSB 1968)
McDEVITT & MILLER LLP
420 West Banock Street
P.o. Box 2564-83701
Boise, ID 83702
Tel: [phone]
Fax: [phone]
joetßcdevitt -miller. com
REC~Ef o
.",11 I 1\ f¡r _,.~ PMLtli l'\uU v f fl J: S2
Attorneys for Applicant
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. UW-W-I1-02
OF UNTED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHAGES FOR WATER SERVICE IN
THE STATE OF IDAHO
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT TO ACCOMPANY THE
DIRECT TESTIMONY OF KEVIN H. DOHERTY
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United Water Idaho
Balanc Sheet Per Books
Apil 30, 2011
Case No. UWI-W-11-o2
Line
No.Assets
Utilty Plant
1 Water Plant in Service $340,766,446
2 Retirement Work in Progress (735,987)
3 Plant Held for Future Use 0
4 Construction Work in Progress 6,214,074
5 Utility Plant Acquisition Adjustment 600,761
6 Less: Accmulated Depreciation and Amorttion (101,354,243)
7 Net Utilty Plant 245,491,051
Investments
8 Other Investments 11,054
9 Equity Earnings Non-Consolidated Companies 100,693
10 Total Investments 111,747
Current Assets
11 Cash (1,940,370)
12 Accts/Notes Receivable - Customers 736,606
13 Other Receivables 71,834
14 Provision for Uncollectable Accounts (28,200)
15 Material & Supplies Inventory 281,238
16 Prepaid Expenses 19,880
17 Accrued Utilty Revenue 2,533,056
18 Total Current Assets 1,674,044
Deferred Debits
19 Deferred Rate Case Exense 90,869
20 Other Deferred Charges 3,162,345
21 Total Deferred Debits 3,253,214
22 Total Assets $250,530,056
Capitalization and Liabilties
Capital
23 Common Stock Issued $1,261,750
24 Additional Paid-in Capital 76,704,330
25 Retained Earnings 75,227,722
26 Total Equity Capital 153,193,803
Liabilties
27 Accounts Payable 233,261
28 Notes Payabie 0
29 Customer Deposits 0
30 Accrued Other Taxes Payable 1,302,957
31 Accrued Income Taxes Payable 1,795,548
32 Misc Current & Accrued Liabilties 769,114
33 Advances for Construction 6,589,413
34 Other Deferred Liabilties 5,213,951
35 Accumulated Investment Tax Credits 985,586
36 Operating Reserves (Pension & Benefits)9,084,481
37 Contributions in Aid of Construction 89,326,558
38 Accumulated Amortization of CIAC (18,706,393)
39 Accumulated Deferred Income Tax 741,778
40 Total Liabilties 97,336,253
41 Total Liabilties & Capital $250,530,056
Case No. UWI-W-11-o2
Exhibit NO.8
Page of 1 of 1
K.Dohert
United Water Idaho
Statement of Income
For the Twelve Months Ended April 30, 2011
Case No. UWI-W-11-02
Line
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
8 Net Operating Revenues
9 Gains (Losses) from Disposition of Utility Plant
10 Utilty Operating Income
$37,668,307
15,480,462
7,441,785
9,366
1,977,830
3,543,253
28,452,697
9,215,610
62,659
$9,278,269
Case No. UWI-W-11-o2
Exhibit No.9
Page of 1 of 1
K.Dohert
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303-2W
303-30
303-4
303-
United Water Idaho
Calculation of Depreciation Expense and Amortization of UPAA
Case UWI-W-11-G2
Plant Account Description
301-10 Organization
Organization-CiAC
Land & Land Rights - Source of Supply
Water Rights - Source of Supply
Land & Land Rights - Water Treatment
Land & Land Rights - Trans. & Distrib.
Land & Land Rights - General Plant
Land and Land Rights-GIAC
Strctures and Improvements - Source of Supply
Str & Imprv.-Source of Supply-CIAC
Strctures and Improvements - Water Treatment
Strctures and Improvements - Trans. & Distrib.
Strctures and Improvements - General Plant
Collecting & Impounding Reservoirs - Source of Supply
Coli. & Impound. Reservoirs-Source of Supply-GIAC
Lake, River & Other Intakes
Wells & Springs
Wells & Springs-CIAC
Infittration Galleries & Tunnels
Supply Mains
Supply Mains-CIAC
Power Generation Equipment
Power Electric Pumping Equipment - Source of Supply
Electric Pump. Equip.-Source of Supply-CIAC
Power Diesel Pumping Equipment - Source of Supply
Power Pumping Equipment - Water Treatment
Power Pumping Equipment - Trans. & Distib.
Water Treatment Equipment
Water Treatment Equipment - Membranes
Water Treatment Equipment-CIAC
Distribution Reservoirs & Standpipes
Distribution Reservoirs & Standpipes-CIAC
Trans. & Distrib. Mains & Accessories - Intangible
Trans. & Distrib. Mains & Accessories - SOS
Trans. & Distrib. Mains & Accessories
T&D Mains & Accessoris-CIAC
Services
Service-CIAC
Meters and Meter Installations
Meters-CIAC
Hydrants
Hydrants-CIAC
3020
30430
3040
30-50
305-20
306-20
307-20
308-20
309-20
310-20
311-20
311-20
311-3
311.'10
320-30
320-30
330-4
331-10
331-20
331-4
333
33
33-4
Net
Gross Plant In Depreciable
Service CIAC Advances Plant Depreciation Depreciation
11/30/2011 I 11/30/2011 I 11/30/2011 I 11/301211 Rate Exense
104,548 (6,986)97,562 0.00%-
(9,878)-(9,878)0.00%-
2,658,353 -(497,826)2,160,527 0.00%-
5,109,284 --5,109,284 0.00%-
889,034 --889,034 0.00 -
823,729 --823,729 0.00%-
213,383 --213,383 0.00%-
(335,232)-(335,232)0.00%
5,158,517 -(592,34)4,566,175 2.00%91,323
(337,375)-(337,375)2.00%(6,748)
15,583,657 15,583,657 2.00%311,673
2,283,568 -2,283,56 2.00 45,671
3,22,882 --3,223,882 2.50%80,597
83,217 --83,217 2.00%1,664
(37,366)-(37,366)2.00%(747)
1,172,345 --1,172,345 2.00%23,447
8,769,129 (140,521)8,628,608 2.86%246,778
(1,399,50)-(1,399,504)2.88%(40,026)
60,351 -60,351 2.00%1,207
2,203,58 (118,915)2,064,668 2.00%41,693
(9,391)-(9,391)2.00%(188)
2,588,141 -2,588,141 5.00%129,407
18,105,821 (599,665)17,506,156 5.00%875,308
(1,789,112)(1,789,112)5.00%(89,456)
--0.00%-
128,264 --128,264 5.00%6,413
3,853,474 --3,853,474 5.00%192,674
24,931,973 -(14,297)24,917,676 5.00%1,245,864
992,097 --992,097 14.28%141,671
(34,570)(34,570)5.00%(1,729)
10,732,988 -(1,395,049)9,337,939 2.00%186,759
(1,163,794)-(1,163,794)2.00%(23,276)
---0.00%-
----0.00%-
149,167,949 -(3,017,762)146,150,187 2.00%2,923,004
(71,703,009)-(71,703,009)2.00%(1,434,060)
55,646,452 -(298,061)55,34,391 2.50%1,383,710
(12,398,296)-(12,398,296)2.50%(309,957)
14,786,318 --14,786,318 2.50%369,658
(191,517)-(191,517)2.50%(4,788)
3,421,517 -(6,986)3,414,531 2.50%85,363
-(50,210)-(504,210)2.50%(12,605)
(;ase NO. UWI-W-11-02
Exhibit No. 11
Schedule 2
Page 1 of2
K. Dohert
Plant
Account
Number
33
339.10
339.20
339-3
339-4
339.50
34-500
345AO
345AO
340.5HO
34510
345S0
United Water Idaho
Calculation of Depreciation Exnse and Amortzation of UPAA
Case UWI-W-11-0
Plant Account Description
341-50
342-5034
3450
34-50
Backfow Prevention Devics
Other Plant & Misc. Equipment - Intangible
Oter Plant & Misc. Equipment - Source of Supply
Other Plant & Misc. Equipment- Water Treatment
Other Plant & Mis. Equipment - Trans. & Distrb.
Other Plant & Misc. Equipment- General Plant
Ofe Furnitre and Equipment
New CiS System
AM / FM Sysem
Computer Equipment - Hardware
IT Initatives & IFMS Costs
Computer Equipment - Softare
Ofce Fumiture & Equipment-CIAC
Transporttion Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Confined Space Monitor, Generator, Trench Shield
Laboratory Equipment
Laboratory Equipment-CIAC
Power Operated Equipment
Power Operated Equipment
Communications Equipment
Miscellaneous Equipment
Misellaneous Equipment
Other Tangible Propert
Master Plan
345-50
34-50
346-5
347-5
347-50
348-50
3450
TOTAL
Net
Gross Plant In Depreciable
Service CIAC Advances I Plant Depreciation Depreciation
11/3/2011 I 11/3/2011 I 11/3/2011 11/30/2011 Rate Expense
---0.00%-
--0.00%-
--0.00%-
-0.00%
--0.00%
--0.00%-
763,103 --763,103 0.00%
5,572,90 --5,572,900 14.29%796,129
92,441 --92,441 10.00%9,244
1,02,39 --1,020,394 0.00%.
1,412,83 -1,412,83 10.00%141,283
2,685,623 -2,685,623 0.00%-
(1,131)-(1,131)0.00%-
47,193 -47,193 0.00%-
31,917 31,917 6.67%2,129
739,568 -739,568 6.67%49,329
---
246,856 --246,856 6.67%16,465
(16,729).(16,729)6.67%(1,116)
95,184 95,184 0.00%-
145,798 145,798 0.00%-
2,48,374 .(41,429)2,44,945 6.67%163,078
1,645 -1,645 0.00%
154,65 --154,653 0.00%
1,25,687 --1,258,687 2.00%25,174
22,164 --22,164 10.00%22,316
349,669,908 (89,931,114)(6,729,84)253,008,954 7,684,35
Proforma Depreciation Expense
Depreciation and Amortzation Recorded at April 30, 2011
Proforma Adjustment
Amorttion of Utilit Plant Acquisition Adjustment (Exh 13, Sch7)
Total Depreciation and Amortization of UPAA
$ 7,684,358
7,441,785
$ 242,573
$ 9,366
$. 7,693,724
Case No. UWI-W-11-D2
Exhibit No. 11
Schedule 2
Page 2 of2
K. Dohert
UNITED WATER IDAHO
Case UWI-W-11-02
Computation of State and Federal Income Taxes
At Present and Proposed Rates
Line PRESENT PROPOSED
No.RATES RATES
(1)(2)
1.OPERATING INCOME BEFORE INCOME TAXES $12,005,414 $19,563,891
LESS: TAX DEDUCTIONS
2 Interest Expense (A)4,758,848 4,758,848
3 Excess Tax Over Book Depreciation (B)728,732 728,732
4 TOTAL TAX DEDUCTIONS 5487.580 5:487,580
5 Taxable Income-State 6,517,834 14,076,310
6 State Income Tax at 7.6%$495,355 $1,069,800
7 Federal Taxable Income (L.1-L.3-L.7)$6.751 211 $13,135.243
8 Federal Income Tax at 35%$2,362,924 $4,807,335
9 Less: Amortization of ITC $(48,408)$(48,408)
10 NET FEDERAL INCOME TAX EXPENSE $2.314.516 $4.758.927
(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 (B)
$ 162,931,956
47:492%
77 379 643
6.15%
$ 4.758,848
$ 8,413,090
$ 7,684,358
$ 728,732
Case No. UWI-W-11-02
Exhibit No. 11
Schedule 4
Page 1 of2
K. Dohert
United Water Idaho
Case UWI-W-11-02
Calculation of Revenue Requirement & Net to Gross Multiplier
Rate Base $162,931,956
Required Rate of Return 8.43%
Required Net Operating Income 13,735,164
Adjusted Net Operating Income Realized 9,195,543
Net Operating Income Deficiency 4,539,621
Net To Gross Multiplier 1.6777
Gross Revenue Increase $7,616,015
Net Operating Income Requirement 1.0000000 $
Less: IPUC Assessment Rate 0.0022970
Less: Uncollectible Accounts Expense 0.0052580
Rate Applicable to O&M Expense & IPUC Assessment 0.0075550 $
State Tax Rate 0.0760000
Effective Net State Tax Rate 0.0754258 $
Federal Income Tax Residual 0.0829808
Incremental Federal Income Tax Rate 0.3500000
Effective Federal Tax Rate 0.3209567 $
Composite:IPUC Fees, Uncollectibles & Income Taxes 0.403938 $
Composite Residual 0.596062 $
Net to Gross Multiplier 1.6777 $
7,616,015
57,539
574,444
2,444,411
3,076,394
4,539,621
7,616,015
Case No. UWI-W-11-02
Exhibit No. 11
Schedule 4
Page 2 of2
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1
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0
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4
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0
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8
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(
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/
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(
8
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(
8
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,
7
7
7
,
7
1
1
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8
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0
7
1
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1
1
2
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(
1
8
,
2
3
0
,
3
1
3
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(1
8
,
3
8
8
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9
7
3
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(
1
8
,
5
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8
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(
1
8
,
7
0
6
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17
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9
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5
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(
1
8
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(
1
8
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3
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(
1
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4
7
,
6
8
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(
1
8
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7
0
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9
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Ca
s
e

N
o
.

U
W
I
-
W
-
l
1
-
Q
2
ex
h
i
b
i
t

N
o
.

1
2
Sc
h
e
d
u
l
e

4
Pa
g
e

1

o
f

1
Un
i
t
e
d

W
a
t
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r

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d
a
h
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Ca
s
e

U
W
I
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1
1
.
0
2
De
v
e
l
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p
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r

A
d
v
a
n
c
e
s

f
o
r

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

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f
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e

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n
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h
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A
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30
1
1
0
30
3
2
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7
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31
1
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33
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4
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34
6
5
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Or
g
a
n
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t
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So
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o
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o
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f
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l
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n
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l
a
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p
p
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d

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p
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3
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8
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6
7
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9
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8
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9
8
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4
2
9
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1
9
8
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7
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5
8
9
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4
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y

1
1

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c
t
i
v
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t
y
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,
7
7
4
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6
7
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2
,
2
6
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4
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,
6
1
1
)
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Ma
y

1
1

B
a
l
a
n
c
e
6,
9
8
6
49
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4
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9
59
2
,
4
3
9
14
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7
1
2
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2
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6
7
5
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2
9
7
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3
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7
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9
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0
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5
,
3
2
5
29
8
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0
6
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6,
9
8
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41
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4
2
9
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9
7
,
7
0
6
)
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5
8
0
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8
0
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4
Ju
n
e

1
1

A
c
t
i
v
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t
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,
6
4
3
)
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6
)
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9
1
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2
8
5
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0
1
0
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8
0
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,
4
6
3
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1
1
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,
9
5
7
)
5
Ju
n
e

1
1

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e
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9
8
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8
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6
59
2
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3
4
3
14
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6
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9
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9
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5
7
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8
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5
6
Ju
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y

1
1

A
c
t
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v
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t
y
7
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y

1
1

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a
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n
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e
6,
9
8
6
49
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8
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3
4
3
14
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5
2
1
11
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6
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9
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9
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9
8
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4
2
9
(1
8
9
,
0
9
5
)
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7
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,
8
4
5
8
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g

1
1

A
c
t
i
v
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t
y
(1
6
,
9
0
0
)
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6
,
9
0
0
)
9
Au
g

1
1

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a
l
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n
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e
6,
9
8
6
49
7
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8
2
6
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3
4
3
14
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5
2
1
11
8
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9
1
5
59
9
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6
6
5
14
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2
9
7
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9
5
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4
9
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3
0
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9
6
2
29
8
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0
6
1
6,
9
8
6
41
,
4
2
9
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8
9
,
0
9
5
)
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5
3
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9
4
5
10
Se
p
t

1
1

A
c
t
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v
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t
y
11
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p
t

1
1

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a
l
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n
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e
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9
8
6
49
7
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8
2
6
59
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3
4
3
14
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5
2
1
11
8
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9
1
5
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6
6
5
14
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2
9
7
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3
9
5
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0
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9
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3
0
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9
6
2
29
8
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0
6
1
6,
9
8
6
41
,
4
2
9
(1
8
9
,
0
9
5
)
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5
3
,
9
4
5
12
Oc
t

1
1

A
c
t
i
v
i
t
y
13
Oc
t

1
1

B
a
l
a
n
c
e
6,9
8
6
49
7
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8
2
6
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3
4
3
14
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5
2
1
11
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9
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6
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2
9
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4
2
9
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8
9
,
0
9
5
)
6,
5
5
3
,
9
4
5
14
No
v

1
1

A
c
t
i
v
i
t
y
(1
3
,
2
0
0
)
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3
,
2
0
0
)
En
d
i
n
g

B
a
l
a
n
c
e
.
15
No
v
e
m
b
e
r

3
0
,

2
0
1
1
$6
,
9
8
6
$4
9
7
,
8
2
6
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9
2
,
3
4
3
$1
4
0
,
5
2
1
$1
1
8
,
9
1
5
$5
9
9
,
6
6
5
$1
4
,
2
9
7
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,
3
9
5
,
0
4
9
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,
0
1
7
,
7
6
2
$2
9
8
,
0
6
1
$6
,
9
8
6
$4
1
,
4
2
9
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1
8
9
,
0
9
5
)
$6
,
5
4
0
,
7
4
5
Ca
s
e

N
o
.

U
W
I
.
W
.
1
1
.
Q
2
(3
0
,
1
0
0
)
Ex
h
i
b
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t

N
o
.

1
2
Sc
h
e
d
u
l
e

5
Pa
g
e

1

o
f
1
Un
e
N
o

M
o
n
t
Be
g
i
n
n
i
n
g

B
a
l
a
n
c
e
-
1
Ap
r
i
l

3
0
,

2
0
1
1
2
Ma
y

11

A
c
t
v
i
t
y
3
Ma
y

1
1

B
a
l
a
n
c
e
4
Ju
n
e

1
1

A
c
t
i
v
i
t
y
5
Ju
n
e

1
1

B
a
l
a
n
c
e
e
Ju
l
y

1
1

A
c
t
i
v
i
t
y
7
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l
y
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.
I
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n
c
.
8
Au
g
u
s
t

1
1

A
c
t
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v
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y
9
Au
g
u
s
t

1
1

B
a
l
a
n
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e
10
Se
p
t
.

1
1

A
c
t
i
v
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t
y
11
Se
p
t
.

1
1

B
a
l
a
n
c
e
12
Oc
t

1
1

A
c
t
i
v
i
t
y
13
Oc
t

1
1

B
a
l
a
n
c
e
14
No
v

1
1

A
c
t
i
v
i
t
y
En
d
i
n
g

B
a
l
a
n
c
15
No
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e
b
e
r

3
0
,

2
0
1
1
Un
l
t
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d

W
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t
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r

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d
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h
o
C.
s
.

U
W
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W
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1
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Co
n
t
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b
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t
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n
.

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n

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d

o
f

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o
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t
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c
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4
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31
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2
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3
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33
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4
33
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4
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4
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34
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Or
g
n
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f
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c
e

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f
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of

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f
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c
e

of

Wa
t
e
r
T"

D

P
l
a
n
t
:
T &

D

P
l
a
n
t
:
T&
D
P
l
a
n
t
T &

D

P
l
a
n
t

T

&

D

P
l
a
n
t
:
Go
n
_
Ge
n
e
a
l
CI
A
C
I
N
Su
p
p
l
y

an
d

Su
p
p
l
y

an
d

Su
p
p
l
y

an
d

Su
p
p
l
y

an
d

Su
p
p
l
y

an
d

Su
p
p
l
y

an
d

Tr
e
b
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United Water Idaho
Case UWI-W-11-D2
Summary of Net Utilty Plant Acquisition Adjustments
Line No.Acquistion Description
Company
Project 10
IPUC Order
Month
Amortization
Period
Utilit Plant
Acquisition
Adjustment
Amount
Accumulated
Amortization
ofUPAA
Through
11/30/10
Unamortized
Balance at
11/3/10
Monthly
Amortization
Amount
1 Warm Springs Mesa
2 Redwood Creek
3 Island Woods
4 Raintree
5 South County Water
6 Barber Water
X00009
X00010
XOO011
X00014
X00020
X00027
Aug.96
May.95
Apr-95
Sep-OO
Jan-99
Jan.99
20 Years
20 Years
20 Years
40 Years
40 Years
40 Years
$62,302
(110,249)
(179,675)
(227,594)
1,009,011
46,966
$600,762
($44,622)
86,789
140,727
58,376
(300,595)
(12,764)
($72,089)
$17,680
(23,460)
(38,948)
(169,218)
708,416
34,202
$528,672
($260)
459
749
474
(2,102)
(98)
($777)
7
8
9
10
11
12
1314 Case No. UWI-W-11-Q21 5 Exhibit No. 1216 Schedule 717 Page1of118 K. Doherty
19
Monthly Ending
Month Amortization Balance
November.10 $528,672
December-10 ($777)527,895
January.11 (777)527,117
February-11 (777)526,340
March.11 (777)525,563
April.11 (777)524,785
May.11 (777)524,008
June.11 (777)523,230
July-11 (777)522,453
AugusH1 (777)521,675
September-11 (777)520,898
October.11 (777)520,121
November-11 177\519,343
Annual Amortization Amount $9,366
Line No.
United Water Idaho
Case UWI-W-11-02
Accumulated Deferred Income Taxes as of November 30, 2011
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 Deprec.
Def. SIT- Cost of Removal
9 Accumulated Deferred Income Taxes at April 30, 2011
10
11
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)
Balance at Apr. 30,
2011
Pro Forma
Balance at
November 30,
2011
$5,900,077
247,325
241,535
270,342
63,532
55,216
1,075,704
41,828
$7,895,559
Case No. UWI-W-11-02
Exhibit No. 12
ScheduleS
Page 1 of 1
K.Dohert
$8,413,090
7,684,358
$728,732
7.60%
55,384
$728,732
55,384
673,349
35.00%
235,672$
$
$
291,056
8,186,615
United Water Idaho
Case No UWI-W-11-02
Pre-1971 Investment Tax Credit
Book Balance Annual Monthly
Line No Year Book Life at 11/30/10 Exoense Expense
1 1962 50 Years $211 $182 $15
2 1963 50 Years 282 134 11
3 1964 50 Years 298 99 8
4 1965 50 Years 727 176 15
5 1966 50 Years 678 136 11
6 1967 50 Years 768 124 10
7 1968 50 Years 1,835 258 22
8 1969 50 Years 1,411 176 15
9 I $6,210 $1,285 $107
10 Month Balance
11 Nov-10 $6,210
12 Dec-10 6,103
13 Jan-11 5,996
14 Feb-11 5,889
15 Mar-11 5,782
16 Apr-11 5,675
17 May-11 5,568
18 Jun-11 5,460
19 Jul-11 5,353
20 Aug-11 5,246
21 Sep-11 5,139
22 Oct-11 5,032
23 Nov-11 4,925
Case No. UWI-W-11-02
Exhibit No. 12
Schedule 9
Page 1 of 1
K.Dohert
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