2023Amended Annual Report.pdf

RECEIVED
Wednesday, September 4, 2024
IDAHO PUBLIC
UTILITIES COMMISSION
ROC-W
ANNUAL REPORT
OF
Rocky Mountain Utility
NAME
ADDRESS
TO THE
IDAHO PUBLIC
UTILITIES COMMISSION
FOR THE
YEAR ENDED 2023

I
i
NAME: mot n
REVENUE & EXPENSE DETAIL
For the Year Ended �� r 3tf Zca23 _
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential
3 461.2 Metered Sales -Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected �15'13 S-(i Booked to Acct#to
11 ***Commission Approved Surcharges Collected Booked to Aect#
401 OPERATING EXPENSES
12 601.1-6 Labor- Operation & Maintenance
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative & General
15 603 Salaries, Officers & Directors
16 604 Employee Pensions&Benefits
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power
19 618 Chemicals
20 620.1-6 Materials & Supplies - Operation & Maint. �Ug
21 620.7-8 Materials & Supplies -Administrative & General
22 631-34 Contract Services -Professional
23 635 Contract Services -Water TestingJ,i «e
24 636 Contract Services -Other
25 641-42 Rentals-Property& Equipment
26 650 Transportation Expense
27 656-59 Insurance .
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2)
Rev 3/02 Page 3

Name: yt�'a��Y'► VTY�i'ri/ _—
INCOME STATEMENT
For Year Ended VUAWKb_,V- z'26-Z3
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33) <0> (0
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 11W
7 408,11 Property Taxes $
8 408.12 Payroll Taxes
9A 408.13 Other Faxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes 10
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits -Utility
16 Total Expenses from operations before interest(add lines 2-15) ,' $
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Not Operating Income(Add lines 1, 17 &18 loss line 16)
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 4'19 Interest & Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, &27)
29 Gross Income (add lines 19&28)
30 427.3 Interest Exp.on Long-Term Debt 1•�s-S' 1
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) 3
Rev 3/02 Page 4

ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended t)L*�vv►baf It, ? Z3
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells y 185- rp
8 306 Infiltration Galleries &Tunnels
9 309 Supply Mains
10 310 Power Generation Equipment
11 311 Power Pumping Equipment Z Z, L ,
12 320 Purification Systems
13 330 Distribution Reservoirs& Standpipes
14 331 Trans. & Distrib. Mains &Accessories
15 333 Services
i
16 334 Meters and Meter Installations
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
2.5 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE f73
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3102 Page 5

i
Name: touylwyl
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended y&— ydner M.
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements
2 305 Collecting & Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells (o•�o� 'j 3 {�, L� q
5 308 Infiltration Galleries&Tunnels
6 309 Supply Mains
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 1Li zet to k
9 320 Purification Systems
10 330 Distribution Reservoirs& Standpipes
11 331 Trans, & Distrib. Mains &Accessories
12 333 Services
13 334 Motors and Meter Installations
14 335 Hydrants
15 336 Backflow Prevention Devices
16 339 Other Plant& Misc. Equipment ICA.2A /o.a ti Li QT(p y 40S-
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 - 25) 5 T (o 431
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

i
Name;
BALANCE SHEET
For Year Ended�Gc,eannber- 31 I Aga
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5, Line 29)
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 - 5)
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) $ 176 LL
8 108.2 Accum. Depr. -Utility Plant Lease to Others
9 108.3 Accum. Depr, -Property Held for Future Use
10 110,1 Accum.Amort. - Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.
13 Net Utility Plant (Line 6 less lines 7- 12) lot 4bT 9 L *3
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments (Add lines 14 & 15)
17 131 Cash
18 135 Short Term investments
19 141 Accts/Notes Receivable -Customers
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials& Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbiiled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25) Z2, 'j„ 113 (o
27 181 Unamortized Debt Discount&Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16 &26 -30) bb ll& 30 y3
Rev 3/02 Page 7

Name: LAW_ MOym'e V...
BALANCE SHEET 7�h
For Year Ended_ ar
LIABILITIES & CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock O lob
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) Z„ (p is L*1-
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable 3s S'F 1, 125V IN
13 232 Notes Payable
'14 233 Accounts Payable-Associated Companies
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237.40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits -Utility
25 255.2 Accum, Investment Tax Credits- Non-Utility
26 261-5 operating Reserves
27 271 Contributions in Aid of Construction 6 , OSg
28 272 Accum,Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9 - 29
31 TOTAL LIAS& CAPITAL (Add lines 8 &30) VS1 MCA "5
** Only If Commission Approved
Rev 3102 Page 8

f
Name: , OUVN�A
STATEMENT OF RETAINED EARNINGS
For Year Ended b,r
1 Retained Earnings Balance @ Becirn:ng of Year
p
2 Amount Added from Current Year Income (From Pg 4, Line 32)
3 Other Credits to Account t-�S�35 �1cw1�'� S
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Earnings Balance @ End of Year 5'
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 _ Description (Class, Par Value etc.) Authorized Outstanding Paid
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
3 Description Rate Balance Paid Accrued
i
i
i
{
Rev 3/02 Page 9
i
I