20230308Wilson Rebuttal Exhibits.PDF

Preston N. Carter, ISB No. 8462
Blake W. Ringer, ISB No. 11223
Givens Pursley LLP 601 W. Bannock St. Boise, Idaho 83702 Telephone: [phone]
Facsimile: [phone]
[e-mail] [e-mail] Attorneys for Veolia Water Idaho, Inc.

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
VEOLIA WATER IDAHO, INC. FOR
WATER SERVICE IN
CASE NO. VEO-W-22-02

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT NO. 20 TO ACCOMPANY THE
REBUTTAL TESTIMONY OF MICHAEL WILSON

RECEIVED
2023 March, 8 4:42PM
IDAHO PUBLIC
UTILITIES COMMISSION
VEOLIA WATER IDAHO, INC.Summary of Adjustments to Operating and Maintenance Expenses
REBUTTAL SUMMARY - Exhibit 20, Schedule (1-3)
Test Year ending March 31, 2023 (1)(2)(3)
As Filed Rebuttal Rebuttal
Witness Line No.Description
Schedule
Adjustment Account Ending Ending
J.Cary 1 Payroll 1 50100 to 50125 7,661,608$ (15,958)$ 7,645,650$
J.Cary 2 2 91460 116,207$ (242)$ 115,965$
J.Cary 3 Pension Cash Contributions 3 585,796$ -$ 585,796$
J.Cary 4 Post-retirement Benefits Other than Pension (PBOP)4 91550, 71258 (523,756)$ (54,144)$ (577,900)$
J.Cary 5 Employee Healthcare (excludes reserves)5 91700 2,103,710$ 310,939$ 2,414,650$ M.Wilson 6 Employee 401k 6 91800 456,431$ (1,002)$ 455,428$
M.Wilson 7 Other Employee Benefits - Tuition 7 91850 14,634$ (5,360)$ 9,274$ J.Cary 8 Payroll Overheads (Fringe Benefits Allocation)8 90950 & 90953 $ (1,466,411)(108,685)$ $ (1,575,096)
M.Wilson 9 Purchased Water 9 50605 316,694$ -$ 316,694$
J.Cary 10 Energy- Purchased Power and Other Utilities 10 50610 & 50620 2,595,630$ -$ 2,595,630$
J.Cary 11 Chemicals 11 50635 594,376$ -$ 594,376$
J.Cary 12 Subcontractors 12 50400 830,455$ -$ 830,455$ J.Cary 13 Customer Billing Expenses 13 50405 323,463$ 611$ 324,074$
M.Wilson 14 Bad Debts (reserves booked in separate 90405 account)14 90400 & 90405 305,063$ -$ 305,063$ M.Wilson 15 Materials 15 50300 306,324$ -$ 306,324$
M.Wilson 16 Vehicle Allocation (excludes reserves, adds claims payments)16 50645 & 50646 1,025,350$ (34,343)$ 991,007$ J.Cary 17 Office Expenses 17 50650 815,647$ 3,553$ 819,200$
M.Wilson 18 Advertising Expense 18 50651 227,683$ 20,965$ 248,647$
J.Cagle 19 Management & Service Fees 19 90850 4,566,635$ -$ 4,566,635$
J.Cary 20 20 91400 & 91450 242,524$ 150,861$ 393,386$
M.Wilson 21 IPUC Fees 21 91900 103,177$ -$ 103,177$ J.Cary 22 Safety 22 92200 195,406$ (29,250)$ 166,156$
A.Jacob 23 23 92000 202,923$ -$ 202,923$
A.Jacob 24 Amortization Expense - Deferred Pension 24 92056 23,218$ -$ 23,218$
A.Jacob 25 Amortization Expense - Deferred Tank Painting 25 92053 $ 177,283 (995)$ $ 176,288 A.Jacob 26 Amortization of Excess Deferred Income Taxes 26 92059 (200,000)$ -$ (200,000)$
A.Jacob 27 Amortization Expense - Deferred Power 27 92061 534,778$ 18,491$ 553,269$
A.Jacob 28 AFUDC Equity Gross Up Amortization 28 92064 30,523$ -$ 30,523$
J.Cary 29 29 (127,937)$ 2,089$ (125,848)$
30 Total Adjusted Operating & Maintenance Expenses 22,037,435$ 257,529$ 22,294,964$
J.Cary 31 Total Unadjusted Operating & Maintenance Expenses 30 Various 350,190$ 11,726$ 361,916$
32 Total Operating and Maintenance Adjustments 22,387,625$ 269,254$ 22,656,880$
33 EXHIBIT 20, Schedule 2
D.Njuguna 34 Adjustment to Depreciation Expense 1 70100 & 70101 10,647,090$ (270,985)$ 10,376,105$
A.Jacob 35 Amortization of Utility Plant Acquisition Adjustments (UPAA)2 71255 282,585$ -$ 282,585$
36 Total Depreciation and Amortization 10,929,675$ (270,985)$ 10,658,690$
37 EXHIBIT 20, Schedule 3
J.Cary 38 Property Taxes 1 70203 2,145,032$ -$ 2,145,032$ M.Wilson 39 Payroll Taxes (combined FICA, FUI, SUI)2, 3 & 4 70250 898,783$ (1,845)$ 896,938$
40 Total Taxes Other 3,043,815$ (1,845)$ 3,041,970$
41 Total Operating Expenses 36,361,116$ (3,575)$ 36,357,541$
Case No. VEO-W-22-02
Exhibit No. 20
Schedule 1-2-3
Summary
Cary/Wilson
Njuguna/Jacob
Page 1 of 1
Line AdjustmentNo.Description Total 401K Amount
1 (139)$
401k Expense Ratio
384,454$ 9,249,359$ 4.16%
Rebuttal Test Year Gross Payroll less Incentives 10,956,883$
Ratio based on Historic Test Year 4.16%
To adjust 401k matching expense to Test Year based on Historic Test Year ratio expense amount of
payroll expense
Veolia Water Idaho, Inc.Details of Adjustments to Operations and Maintenance ExpenseHistoric Test Year ending June 30, 2022, as Adjusted
Rebuttal Adjustment No. 6
Account 91850Line AdjustmentNo.Description Amount Total Amount
1 To adjust other employee benefits (tuition expense) to Test Year level based on Historic Test Year ratio of employees (5,360)$
2 Historic Test Year Expense - Other Employee Benefits Expense - Tuition 13,032$
3 Employees as of June 2022 122
4 Historic Test Year expense per employee 106.82$
5 Test Year Employees x 137
6 Rebuttal Test Year Expense - Tuition based on Staff's proposed year end December 2022 amount 9,274$
7 As Filed Test Year Expense - Tuition 14,634$
8 Rebuttal Adjustment (5,360)$
Case No. VEO-W-22-02Exhibit No. 20Schedule 1M. WilsonPage 2 of 4
Veolia Water Idaho, Inc.Details of Adjustments to Operations and Maintenance ExpenseHistoric Test Year ending June 30, 2022, as Adjusted
Rebuttal Adjustment No. 7Other Employee Benefits - Tuition
Line AdjustmentNo.Description Amount
1 (34,343)$
Details Amount Total
2 Mechanic payroll and benefits 99,362$
3 Lease Cost 736,412$
4
351,490$
5 Materials, Maintenance (2021 cost plus 3% inflation estimate)216,070$
6 Insurance 211,509$
7 Other Costs, Depreciation, Tax, Vehicle allowance, etc.207,652$
8 1,822,496$
9 Less: Estimate of Proceeds from disposal or rebates based on 3 year average (10,500)$
10 Vehicle Allocation Gross 1,811,996$
11 56.587%
12 As Filed Total Test Year Expense 1,025,350$
13 Mechanic payroll and benefits 99,362$ 14 Lease Cost 736,412$
15 290,799$
16 Materials, Maintenance (2021 cost plus 3% inflation estimate)216,070$ 17 Insurance 211,509$ 18 Other Costs, Depreciation, Tax, Vehicle allowance, etc.207,652$
19 1,761,805$
20 Less: Estimate of Proceeds from disposal or rebates based on 3 year average (10,500)$
21 Rebuttal Vehicle Allocation Gross 1,751,305$
22 56.587%
23 Rebuttal Total Test Year Expense 991,007$
24 Rebuttal Adjustment (34,343)$
Case No. VEO-W-22-02
Exhibit No. 20
Schedule 1
M. Wilson
Page 3 of 4
Fuel (Regular 56,254 gallons @ $3.792) and (Diesel 17,169 gallons @ $4.513) 12 month ending February 28, 2023 fuel consumption priced at March 6, 2023 AAA Boise City fuel prices
As Filed Test Year Expense
2022
Test Year O&M Vehicle Allocation ratio based on June 2022 Historic Test
Veolia Water Idaho, Inc.
Details of Adjustments to Operations and Maintenance Expense
Historic Test Year ended June 30, 2022, as Adjusted
Rebuttal Adjustment No. 16
Line AdjustmentNo.Description Amount
1 20,965$
2 Historic Test Year Advertising Expense 217,084$
3 (2,000)$
4
Remove Donahoe Pace customer education Conservation 2021 costs -
doubled up in Historic Test Year due to timing of campaigns (8,000)$
5 Remove Eagle Water Company customer town hall costs, non-recurring (2,687)$
6
Remove Drapers Associates Rules & Regulations insert from February
2022, was reprinted in June to reflect May 1 rate change per SUZ-W-20-01 (6,715)$
7 Add CCR Consumer Confidence Report mailer updated per 2023 invoice, including sales tax 50,965$
8 Rebuttal Test Year Advertising Expense 248,647$
9 As Filed Test Year Advertising Expense 227,683$
10 Adjustment 20,965$
Case No. VEO-W-22-02Exhibit No. 20Schedule 1M. WilsonPage 4 of 4
timing of various customer outreach campaigns. Add CCR Consumer Confidence Report printed version
Veolia Water Idaho, Inc.Details of Adjustments to Operations and Maintenance ExpenseHistoric Test Year ended June 30, 2022, as Adjusted
Rebuttal Adjustment No. 18
Line AdjustmentNo.Description Amount
1 To adjust Employer FICA Tax Liability - Federal Insurance Contributions Act (1,845)$
Social Security MedicareDetailsAmountAmount Combined
2 Projected FICA Base for 2023 - based on change in prior year 151,200$ No Limit
3 FICA Rate for 2022 6.20%1.45%
4 Rebuttal Test Year Payroll 11,554,333$ 11,554,333$
5 Wages in Excess of FICA base 233,485$ No limit
6 Taxable Wages 11,320,848$ 11,554,333$
7 FICA Tax Rates 6.20%1.45%
8 Rebuttal Test Year FICA Tax 701,893$ 167,538$ 869,430$
9 As Filed Test Year Expense 871,275$
10 Rebuttal Adjustment (1,845)$
Case No. VEO-W-22-02
Exhibit No. 20
Schedule 3
M. Wilson
Page 1 of 1
At Present Rates, Projected LimitAccount 70250
Veolia Water Idaho, Inc.Details of Adjustments to Payroll TaxesHistoric Test Year ended June 30, 2022, as Adjusted
Rebuttal Adjustment No. 2Payroll Taxes
Model Year Make Model Series Body Style VIN Contract Type Description Dealer Assigned #Purchase Order Type
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E82PFA06452 LEASE N100KP Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E86PFA06812 LEASE N100KQ Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E85PFA05859 LEASE N100KR Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E85PFA05750 LEASE N100KS Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E83PFA06248 LEASE N100KT Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E88PFA05788 LEASE N100KU Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E83PFA06105 LEASE N100KV Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E83PFA05682 LEASE N100KW Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E85PFA06073 LEASE N100KX Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E80PFA05591 LEASE N100KY Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E87PFA05832 LEASE N100KZ Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E89PFA04262 LEASE N100K0 Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E86PFA07118 LEASE N100K1 Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E86PFA06051 LEASE N100K2 Factory Order
2023 FORD F-150 XL 4X4 SUPERCREW CAB 6. 1FTFW1E89PFA06819 LEASE N100K3 Factory Order
15 NEW LEASES SOURCED BY ELEMENT FLEET VIA FACTORY ORDER
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 1 of 8
BUYER CO-BUYER Deal #:
New
Used
Demo
Stock #:Description:VIN:
Deal Date:
VEHICLE
Email:
Mileage:
TRADE
Salesperson:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Option 1:
Print Time:
Deal Type:
PAYMENTS
X X
Customer Approval Management Approval
By signing this authorization form, you certify that the above personal information is correct and accurate, and authorize the release of credit and employment information.
By signing below, I provide to the dealership and its affiliates consent to communicate with me about my vehicle or any future vehicles using electronic, verbal and written
communications including but not limited to eMail, text messaging, SMS, phone calls and direct mail. Terms and conditions subject to credit approval.
For Information Only. This is not an offer or contract for sale.
Days to First Payment:
GELCO FLEET TRUST/LSR
38303
RN27134 2023 FORD TRUCK F-150 SERIES 1FTEX1EP2PKD17788
01/31/20238248 W VICTORY RD
BOISE, ID 83709
1
48,815.00
0.00
48,815.00
0.00
0.00
0.00
0.00
399.00
122.53
0.00
0.00
0.00
0.00
49,336.53
Kendall Price:
Rebates:
Price after Rebate:
Safe Key:
Trade Allowance:
Trade Payoff:
Cash Down/Deposit:
Doc Fee:
DMV Fees:
Taxes:
ESC Premium:
Maintenance:
GAP Insurance:
Balance:
JACOB D. BLEWETT
07:49am
Cash
(retail)
Retail
Work #:
KENDALL FORD OF MERIDIAN
250 E OVERLAND RD
1
SUEZ WATER IDAHO INC/LSE 8248 W VICTORY RDBOISE, ID 83709
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 2 of 8
BUYER CO-BUYER Deal #:
New
Used
Demo
Stock #:Description:VIN:
Deal Date:
VEHICLE
Email:
Mileage:
TRADE
Salesperson:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Option 1:
Print Time:
Deal Type:
PAYMENTS
X X
Customer Approval Management Approval
By signing this authorization form, you certify that the above personal information is correct and accurate, and authorize the release of credit and employment information.
By signing below, I provide to the dealership and its affiliates consent to communicate with me about my vehicle or any future vehicles using electronic, verbal and written
communications including but not limited to eMail, text messaging, SMS, phone calls and direct mail. Terms and conditions subject to credit approval.
For Information Only. This is not an offer or contract for sale.
Days to First Payment:
GELCO FLEET TRUST/LSR SUEZ WATER IDAHO INC/LSE
38300
RN27117 2022 FORD TRUCK S-DTY F-250 1FT7X2B61NEG41045
01/31/20238248 W VICTORY RD
BOISE, ID 83709
8248 W VICTORY RD
BOISE, ID 83709
5
53,435.00
0.00
53,435.00
0.00
0.00
0.00
54,556.53
399.00
122.53
0.00
0.00
0.00
0.00
600.00
0.00
Kendall Price:
Rebates:
Price after Rebate:
Safe Key:
Trade Allowance:
Trade Payoff:
Cash Down/Deposit:
Doc Fee:
DMV Fees:
Taxes:
ESC Premium:
Maintenance:
GAP Insurance:
RUNNING BOARDS
Balance:
JACOB D. BLEWETT
08:16am
Cash
(retail)
Retail
Work #:
KENDALL FORD OF MERIDIAN
250 E OVERLAND RD
1
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 3 of 8
BUYER CO-BUYER Deal #:
New
Used
Demo
Stock #:Description:VIN:
Deal Date:
VEHICLE
Email:
Mileage:
TRADE
Salesperson:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Option 1:
Print Time:
Deal Type:
PAYMENTS
X X
Customer Approval Management Approval
By signing this authorization form, you certify that the above personal information is correct and accurate, and authorize the release of credit and employment information.
By signing below, I provide to the dealership and its affiliates consent to communicate with me about my vehicle or any future vehicles using electronic, verbal and written
communications including but not limited to eMail, text messaging, SMS, phone calls and direct mail. Terms and conditions subject to credit approval.
For Information Only. This is not an offer or contract for sale.
Days to First Payment:
GELCO FLEET TRUST/LSR SUEZ WATER IDAHO INC/LSE
38302
RN27321 2023 FORD TRUCK F-150 SERIES 1FTEX1EP5PKD19437
01/31/20238248 W VICTORY RD
BOISE, ID 83709
8248 W VICTORY RD
BOISE, ID 83709
5
48,815.00
0.00
48,815.00
0.00
0.00
0.00
0.00
399.00
122.53
0.00
0.00
0.00
0.00
49,336.53
Kendall Price:
Rebates:
Price after Rebate:
Safe Key:
Trade Allowance:
Trade Payoff:
Cash Down/Deposit:
Doc Fee:
DMV Fees:
Taxes:
ESC Premium:
Maintenance:
GAP Insurance:
Balance:
JACOB D. BLEWETT
08:14am
Cash
(retail)
Retail
Work #:
KENDALL FORD OF MERIDIAN
250 E OVERLAND RD
1
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 4 of 8
BUYER CO-BUYER Deal #:
New
Used
Demo
Stock #:Description:VIN:
Deal Date:
VEHICLE
Email:
Mileage:
TRADE
Salesperson:
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Option 1:
Print Time:
Deal Type:
PAYMENTS
X X
Customer Approval Management Approval
By signing this authorization form, you certify that the above personal information is correct and accurate, and authorize the release of credit and employment information.
By signing below, I provide to the dealership and its affiliates consent to communicate with me about my vehicle or any future vehicles using electronic, verbal and written
communications including but not limited to eMail, text messaging, SMS, phone calls and direct mail. Terms and conditions subject to credit approval.
For Information Only. This is not an offer or contract for sale.
Days to First Payment:
GELCO FLEET TRUST/LSR SUEZ WATER IDAHO INC/LSE
38789
RN27436 2023 FORD TRUCK F-150 SERIES 1FTEX1EP2PKD65551
02/27/20238248 W VICTORY RD
BOISE, ID 83709
8248 W VICTORY RD
BOISE, ID 83709
5
48,815.00
0.00
48,815.00
0.00
0.00
0.00
49,336.53
399.00
122.53
0.00
0.00
0.00
0.00
0.00
Kendall Price:
Rebates:
Price after Rebate:
Safe Key:
Trade Allowance:
Trade Payoff:
Cash Down/Deposit:
Doc Fee:
DMV Fees:
Taxes:
ESC Premium:
Maintenance:
GAP Insurance:
Balance:
JACOB D. BLEWETT
08:18am
Cash
(retail)
Retail
Work #:
KENDALL FORD OF MERIDIAN
250 E OVERLAND RD
1
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 5 of 8
Report Title:Fuel Trends
Client #:1000074
Client Breakdown:RG-00060
Fuel Transaction Type:*All
Date Range:SPECIFIC DATES
Date From:03/01/2022
Date To:02/28/2023
Prepared Date:03/06/2023 03:19:36 PM
Client #Client Name Fuel Transaction Type Fuel Product Category Description Number of Units Number of Transactions Gallons Amount Avg $/Gallon %Gallons
1000074 Veolia Water Idaho Inc. Retail Fuel Diesel 22 656 17,169.10 $87,889.66 $5.12 23.38%
1000074 Veolia Water Idaho Inc. Retail Fuel Midgrade 12 16 299.77 $1,304.07 $4.35 0.41%
1000074 Veolia Water Idaho Inc. Retail Fuel Other Fuel 7 71 308.07 $1,317.15 $4.28 0.42%
1000074 Veolia Water Idaho Inc. Retail Fuel Premium 14 18 271.93 $1,290.58 $4.75 0.37%
1000074 Veolia Water Idaho Inc. Retail Fuel Regular 88 3050 55,374.18 $242,818.49 $4.39 75.42%
143 3811 73,423.05 $334,619.95 $4.56 100.00%
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 6 of 8
Updated February 10, 2023
Average weekly wages for all industries by county
Boise City metro area, second quarter 2022
(U.S. = $1,294; Area = $1,087)
Source: U.S. BLS, Quarterly Census of Employment and Wages.
Boise City Area Economic Summary
This summary presents a sampling of economic information for the area; supplemental data are provided for regions
and the nation. Subjects include unemployment, employment, wages, prices, spending, and benefits. All data are
not seasonally adjusted and some may be subject to revision. Area definitions may differ by subject. For more area
summaries and geographic definitions, see www.bls.gov/regions/economic-summaries.htm.
areas
Over-the-year changes in employment on nonfarm payrolls and employment by major industry sector
Unemployment rates
12-month percent changes in employment
Number Percent
Total nonfarm 383.9 10.4 2.8
Mining, logging, and construction 32.1 2.1 7.0
Manufacturing 28.4 -0.4 -1.4
Trade, transportation, and utilities 80.6 1.1 1.4
Information 3.8 -0.2 -5.0
Financial activities 22.0 0.5 2.3
Professional and business services 57.9 0.9 1.6
Education and health services 58.4 4.3 7.9
Leisure and hospitality 38.1 1.4 3.8
Other services 12.0 -0.7 -5.5
Government 50.6 1.4 2.8
Dec. 2022
Change from Dec.
2021 to Dec. 2022Boise City metro area employment
(number in thousands)
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 7 of 8
Over-the-year change in the prices paid by urban
consumers for selected categories
Over-the-year changes in the selling prices received by
producers for selected industries nationwide
Average hourly wages for selected occupations
Over-the-year changes in wages and salaries
Western Information Office • [e-mail] • https://www.bls.gov/regions/west • 415-625-2270
Average annual spending and percent distribution
for selected categories
Employer costs per hour worked for wages and
selected employee benefits by geographic division
12-month percent change in CPI-U, December 2022 12-month percent changes in PPI
$26,078 $22,624
$12,083 $10,961
$8,973 $8,289$5,447 $5,452$8,523 $7,873
$12,929 $11,729
Average annual expenditures, United States and
West, 2021
Occupation Boise City
metro area
United
States
Private industry,
September 2022
West census
region
United
States
12-month percent changes in ECI
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 16
Attachment A M.Wilson Page 8 of 8
Case No. VEO-W-22-02 Exhibit No. 20 Sch-1 Adjustment 18
Attachment A M.Wilson Page 1 of 1