20241122Direct Maryanne Hatch_Exhibits.pdf

RECEIVED
Friday, November 22, 2024
IDAHO PUBLIC
UTILITIES COMMISSION
Preston N. Carter, ISB No. 8462
Morgan D. Goodin, ISB No. 11184
Megann E. Meier, ISB No. 11948
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
[e-mail]
18557859.2[30.264]
Attorneys for Veolia Water Idaho, Inc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. VEO-W-24-01
OF VEOLIA WATER IDAHO, INC. FOR A
GENERAL RATE CASE
DIRECT TESTIMONY OF MARYANNE HATCH
FOR VEOLIA WATER IDAHO,INC.
NOVEMBER 22,2024

I INTRODUCTION
2 Q. Please state your name and business address.
3 A. My name is Maryanne Hatch, and my business address is 461 From Rd,Paramus,New
4 Jersey.
5 Q. By whom are you employed and in what capacity?
6 A. I joined Veolia Water Management and Services (Paramus) Inc. (VWM&S) as Senior
7 Director, Rates and Regulatory Affairs in May 2023.
8 Q. Please summarize your educational background and other qualifications.
9 A. I graduated from the University of Wyoming in 2005 with a Dual Master of Science
10 degree in Economics and Finance. I earned my Bachelor of Science degree in Economics
11 in 2003, also from the University of Wyoming.
12 Q. Please describe your work experience.
13 A. Prior to joining Veolia, I was employed by the National Rural Utilities Cooperative
14 Finance Corporation(NRUCFC) from 2020 to 2023, where I was responsible for
15 providing rate, regulatory, and policy expertise to NRUCFC member cooperatives. From
16 2019 through 2020 I was employed by FTI Consulting where I provided consulting
17 services on energy and regulatory matters. From 2014 through 2018, I was employed by
18 the Edison Electric Institute where I represented investor-owned electric utilities on
19 policy issues. From 2012 to 2014 and I served as an economist at the Federal Energy
20 Regulatory Commission(FERC), within the Office of Energy Market Regulation, where
21 1 analyzed electric market-based rate filings. From 2011 through 20121 was employed by
22 Science Applications International Corporation(SAIC)where I provided consulting
23 services such as financial analysis and regulatory research. From 2005 to 2011, 1 served
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I as an economist at FERC, within the Office of Administrative Litigation, where I served
2 as a witness on a variety of issues in the wholesale electric, natural gas, and refined
3 petroleum products pipeline industries.
4 Q. Before what regulatory agencies have you previously presented testimony?
5 A. I have presented testimony before the New Jersey Board of Public utilities, as well as
6 FERC on behalf of FERC Trial Staff.
7 Q. What is the purpose and nature of your testimony in this proceeding?
8 A. The purpose of my testimony is to 1)provide a cost-of-service overview and describe the
9 methodology and results of the Cost of Service Study (COSS)prepared for this
10 proceeding; 2)provide an overview of the data analysis the Company conducted
11 regarding rate classes as they relate to a Load Study; 3)present the Company's proposal
12 regarding future Load Studies; and 4) discuss the Company's rate proposal.
13 Q. Please list the Exhibits that you are sponsoring in this rate case.
14 A. I am sponsoring Exhibit No. 13 with the following schedules:
15 Exhibit No. 13, Schedulel summarizes the COSS and compares the cost of service,
16 by customer class, with revenues under existing and proposed rates. The schedule also
17 presents the COSS increase by customer class.
18 Exhibit No. 13, Schedule 2 summarizes the allocation of test year operation and
19 maintenance (O&M) expenses, depreciation expense, taxes, return, and rate base to the
20 customer classes.
21 Exhibit No. 13, Schedule 3 presents the allocation of O&M, depreciation, taxes,
22 return, and rate base to the functional cost components.
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I Exhibit No. 13, Schedule 4F illustrates the allocation of demand-related fire
2 service costs to private and public fire customers.
3 Exhibit No. 13, Schedule 5 (A-Q presents the development of charges for the
4 5/8"meter,billed consumption, and private fire service.
5 Exhibit No. 13, Schedule 6 (A-M presents the allocation factors used in the
6 COSS.
7 Exhibit No. 13, Schedule 7 presents materials from the Company's August 5,
8 2024 Load Study discussion.
9 COST OF SERVICE STUDY
10 Q. Please briefly address the purpose of a cost of service study.
11 A. After the revenue requirement has been established, a COSS is developed to determine
12 how to allocate the revenue requirement across a utility's various customer classes, or to
13 state another way, estimate the actual cost of serving each rate class. This allocation is
14 based on how each customer class causes the utility to incur costs in the provision of
15 service. Costs incurred to provide service to a customer class can be estimated utilizing
16 factors such as number of customers, annual water consumption, and class contributions
17 to peak demand. A COSS utilizes groups, or classes of customers, with similar water-use
18 characteristics for cost allocations because it is not practical, nor often possible due to the
19 nature of utility costs, to determine cost responsibility or rates for each individual
20 customer. The COSS output, or the estimated cost of service for each customer class, can
21 be used to develop cost-based rates, which can be an informative element of cost
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I causation to be considered when designing customer rates that produce necessary
2 revenue.1
3 Q. Is the Cost-of-Service Study in this proceeding consistent with generally accepted
4 industry guidelines?
5 A. Yes. The Company's cost-of-service analysis is based on the guidance provided in
6 AWWA's M1 Manual, titled Principles of Water Rates, Fees, and Charges, Manual of
7 Water Supply Practices ("M1 Manual").
8 Q. Has the Company relied on the recommendations made in the AWWA MI Manual
9 in conducting its cost of service study submitted in this case?
10 A. Yes. The Company's cost of service study was conducted using a widely used and
11 accepted methodology known as the Base-Extra Capacity method, which can be found in
12 the M1 Manual. This method allocates the cost of providing service across customer
13 class in relation to each class's use of the base, extra capacity, customer and fire
14 protection functions. It is also consistent with the methodology used before this
15 Commission in previous proceedings.
16 Q. Please provide a brief overview of the Base-Extra Capacity method.
17 A. The Base-Extra capacity allocator is a two-part allocator, consisting of"Base" component
18 and an"Extra" component. The Base component for each class is the average daily
19 consumption for the year. The "Extra" component is the difference between the
20 maximum daily consumption for a given class and the average daily consumption for that
21 class.
1 Principles of rate design,in addition to cost causation,may for example include gradualism,efficiency,
affordability,revenue stability,and avoidance of discrimination.
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I The first step of this methodology is cost functionalization, or identification of
2 each cost element as one of the basic utility service "functions", e.g., source, pumping,
3 treatment, storage, and distribution that are then allocated, or distributed into certain cost
4 groupings pursuant to the Base-Extra Capacity method: Base, Maximum Day, Maximum
5 Hour, Meters, Services, and Billing &Meters. This can be seen in Exhibit No. 13,
6 Schedule 3.
7 The second step is cost allocation to the customer classes, such as residential,
8 commercial, industrial, public authority, sales for resale, and fire protection, based on
9 which customer class causes the expense to be incurred. Allocation of"functionalized"
10 costs across the customer classes can be seen in Exhibit No. 13, Schedule 2.
11 If done properly, the resulting calculations should provide a reasonable
12 assessment of the cost of providing water service to each class of customers, and thus
13 should provide reasonable cost-based rates.
14 Q. Please provide an overview of how costs were allocated to the various customer
15 classes.
16 A. The development of the allocation factors can be found in Exhibit No. 13, Schedule 6 (A-
17 D), and their application to the revenue requirement can be found in Exhibit No. 13,
18 Schedules 2 and 3. Of note, Exhibit No. 13, Schedule 3 shows how costs are allocated
19 across the various "cost functions"under the Base-Extra methodology. Keeping in mind
20 that the Base-Extra method is a two-part allocator, Exhibit No. 13, Schedule 2 shows how
21 costs are functionalized and allocated to the various customer classes. An overview of
22 the cost allocation methodology is provided below; for brevity, some, but not all the cost
23 groupings in the study are discussed.
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I Turning to cost allocation to the various customer classes, costs that tend to vary
2 directly with the amount of water consumed are considered base costs; examples included
3 purchased water, purchased electric power, and chemicals. These types of costs are
4 allocated across the customer classes relative to the average daily consumption of each,
5 with is directly based on volumetric use. Factor 1 in the COSS allocates these costs.
6 Costs incurred by the Company to meet maximum day requirements, which are in
7 excess of average use, are allocated based on a combination of base costs, maximum day
8 extra capacity costs, and for some pumping stations, in part as fire protection costs. Such
9 costs are allocated using average daily consumption and maximum daily capacity (with
10 and without fire). Examples of these types of costs include water supply, treatment, and
11 pumping facilities. Factors 2 and 3 in the COSS allocate these costs.
12 Storage and mains facilities are designed in large part to meet maximum hour and
13 fire demand needs. Because of this, these costs are allocated based on a combination of
14 the average consumption and maximum hour extra demand, including the demand for fire
15 protection service. Factors 5 and 6 in the COSS allocate these costs.
16 Costs that tend to vary based on number of customers, cush as customer
17 accounting,billing and collecting costs, are allocated based on the number of customers
18 in each customer class. Factor 12 in the COSS allocates these costs. Other shared costs,
19 cush as administrative and general costs are allocated based on how total operation and
20 maintenance costs, excluding general and administrative,purchased water, power, and
21 chemicals, were allocated to the various customer classes. Factor 14 in the COSS
22 allocates these costs.
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I Q. Does the COSS reflect the actual Test Year and Test Period data presented in the
2 filing?
3 A. The COSS reflects a blend of data. The COSS utilizes the revenue requirement, namely,
4 revenues, rate base and expenses presented by Company witness Njuguna, as well as the
5 number of meters and volumetric consumption consistent with the actual Test Year and
6 Test Period data presented in this filing by Company witness Michaelson. The peaking,
7 or capacity factors, i.e., maximum day and maximum hour ratios, used in the instant
8 COSS are the same as those developed in the Load Study conducted in the 2022 Rate
9 Case and used in the COSS in the 2022 Rate Case proceeding.2 Factors that are being
10 adopted from the 2022 rate case can be found in Exhibit No. 13, Schedule 6(A-D), and
11 are used in the development of allocators the allocators applied in Exhibit No. 13,
12 Schedules 2 and 3.
13 Q. Does the COSS reflect the Company's proposal for Private Fire Hydrants.
14 A. Yes. Consistent with the proposal to recover costs of Private Fire Hydrants from all
15 customers found in the testimony of Company witness Johns, the COSS allocates the
16 costs of Private Fire Hydrants to all customers.
17 Q. Please discuss Exhibit No. 13, Schedule 1, which summarizes the results of the
18 COSS.
19 A. Exhibit No. 13, Schedule 1 shows that for the test year ending December 31, 2024, the
20 total revenue requirement reflects a 19.8%revenue increase. The COSS suggests that, if
2 The"2022 Load Study"can be found at Case No.VEO-W-22-02,Direct Testimony of Ann Bui,Appendix B.
The referenced"2022 COSS"allocators can be found at Case No.VEO-W-22-02,Exhibit No. 14-F.
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I cost-based rates were adopted, the overall average revenue increase by customer class
2 would be:
3 • Residential—an increase of 24.7%
4 • Commercial—an increase of 16.9%
5 • Public Authority—a decrease of 3.8%
6 • Private Fire—a decrease of 66.1%
7 LOAD STUDY
8 Q. What is a Load Study?
9 A. A load study determines each customer class's contribution to the water utility's peak
10 load, which is used to develop allocators (an input) to be used in the COSS. More
11 specifically, these allocators are based on peak usage of each class (maximum-day and
12 maximum-hour factors)that can be used to allocate costs that cannot be directly assigned
13 to the customer classes because they are shared system costs. Examples of such costs
14 include plant and equipment, operation, and maintenance expenses ("O&M"), and some
15 administrative costs. The load study identifies each classes' relative contribution to peak
16 day and peak hour demand, which is informative from a cost-causation standpoint
17 because water utility systems are designed to meet peak usage requirements.
18 Q. Did the company conduct a new Load Study for this rate case?
19 A. No. Based on both data analysis and data limitations, it is the Company's position that
20 the Load Study from the 2022 Rate case can be used in the instant COSS to render
21 reasonable cost-based rates. Development of a new load study for this proceeding likely
22 would not render materially different results and would be time and cost consuming with
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I little customer benefit. The Company does, however, propose a longer term solution,
2 which is discussed below.
3 Q. Were the peaking factors developed in the 2022 Load Study at issue?
4 A. No. Based upon a review of the 2022 Rate Case record, the accuracy and validity of the
5 peaking factors that were developed as a result of the 2022 Load Study were not at issue.
6 The primary criticism of the Load Study in the 2022 Rate Case was that the Company
7 "did not consider new sampling methodologies, customer class definitions, nor data
8 sources in its analysis," and that it examined data only within the context of"typical
9 water utility customer classes,"relying upon"preconceived assumptions as to the
10 correctness of those classes."3
11 Q. What customer classes were used in the 2022 Load Study?
12 A. The 2022 Load Study used the following rate classes: Residential, Commercial, and
13 Public Authority.4 These customer classes are consistent with the Company's billing
14 system, tariff, and what other water utilities typically use. All of these customer classes
15 are served under(or feed into) a single general service rate.
16 Q. Is it reasonable for all of Veolia Water Idaho Inc.'s (VWID) customer classes to be
17 served under a single general service rate?
18 A. Yes. First, as discussed in more detail below,based on currently available data, there are
19 not discernable factors that suggest Veolia Water Idaho's different customer classes
20 cause costs to be incurred by the company differently, negating the need for separate rate
21 classes, and therefore different rate schedules. Currently available data suggests that, at
3 Idaho PUC Order No. 35762 at p.20
4 These customer classes,plus Private Fire,were used in the 2022 COSS.
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I this juncture, meter size may be the best indicator of cost causation, consistent with
2 Veolia Water Idaho's General Service Metered rate, which includes a meter charge that
3 increases with meter size. Second, Veolia Water Idaho's use of a general service rate is
4 consistent with water utility practices in other jurisdictions.
5 Q. Please discuss the analysis the Company undertook to evaluate its customer classes.
6 A. Heeding the concerns raised in the 2022 Rate Case, the Company sought to determine if
7 meaningful patterns could be found in customer(or other) data to 1) support alternative
8 customer classifications and 2) identify irrigation customers with alternative sources.
9 The Company examined
10 • Advanced Metering Infrastructure ("AMI") data for the Veolia Water Idaho
11 system, which provides hourly consumption reads;
12 • billing data, which provides bi-monthly readings; and
13 • Ada County parcel data, which is maintained by the Ada County Assessor's office
14 and includes over two-hundred property descriptors.
15 The analysis utilized data analytics to determine the explanatory power of the data by
16 performing regression analyses (linear and tree) and cluster analyses (simple and multi-
17 dimensional).
18 Q. Why did the Company seek to identify irrigation customers with alternative
19 sources?
20 A. Based on secondhand knowledge, my understanding is that it has been suggested by
21 Idaho Public Utilities Commission(IPUC) staff that perhaps customers that that use non-
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I Company water for irrigation could be identified for rate-class identification and billing
2 purposes.
3 Q. Why did the Company utilize Ada County parcel data in the analysis?
4 A. Over the course of the 2022 Rate Case proceeding it was suggested by IPUC staff that for
5 load study purposes, customers could be grouped together based on a variety of factors
6 such as single and multi-family housing and lot size. Based on secondhand knowledge,
7 my understanding is that IPUC staff suggested that perhaps Ada County parcel data could
8 be used.
9 Q. What were the findings of this data analysis?
10 A. In summary, there is insufficient data at this juncture to indicate that the reclassification
11 of customers is necessary or supportable. Additionally, there is insufficient data to
12 identify customers with alternative irrigation sources and use it. This is because strong
13 trends/clusters simply do not manifest in the data. However, some very weak clustering
14 can be observed, suggesting that Meter Size may be the best predictor of customer
15 behavior, consistent with Veolia Water Idaho's current tariff design. A summary of the
16 analysis and conclusions were shared with IPUC staff on August 5, 2024. The materials
17 shared are provided in Exhibit No. 13, Schedule 7.
18 Q. You mentioned that the findings are based on limited data available at this juncture.
19 Why is that?
20 A. Veolia Water Idaho does not have full AMI saturation. As discussed in the direct
21 testimony of Company witness Johns, currently only about one-third of Veolia Water
22 Idaho's service territory has AML The Company's analysis suggests that the AMI data is
23 more representative of certain groups than others, and that customer groupings or clusters
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I do not manifest in the AMI data. It could be possible, however, that the descriptive
2 capability of the AMI data for customer classification purposes may improve over time as
3 saturation increases.
4 Q. Does the Company have a proposal to address IPUC staffs concerns about rate
5 classifications?
6 A. Yes. The Company believes that the most effective way to address staff s questions
7 about appropriate customer rate classifications is to use AMI data to determine customer
8 types that have similar usage patterns. Given current AMI limitations, as discussed
9 above, the company proposes:
10 • to review data and the possibility of identifying alternative customer groups with
11 similar usage patterns as AMI saturation increases in, for example, 10%
12 increments; and to
13 • work with staff to develop a list of criteria, to be finalized within 6 months of the
14 final Order issued in this proceeding, that can be used to identify and or
15 differentiate various customer classes, based on practically available data, in order
16 to provide a framework that enables efficient meaningful examination of customer
17 classes for possible use in future rate-making endeavors.
18 RATE PROPOSAL
19 Q. How do the proposed rates set forth in Exhibit No. 5, Schedule 9 differ from those
20 calculated in the COSS?
21 A. The cost-based rates that result from the COSS can provide a foundation for rate design,
22 though other factors should be considered in rate design including, but not limited to, bill
23 stability, equity, simplicity, and price signal efficiency. The rates presented by Company
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I witness Michaelson takes the cost-based rates and these other elements into
2 consideration.
3 The Company's approach concerning General Service rates is consistent with the
4 "across the board"methodology utilized in the 2011, 2015, 2020, and 2022 rate
5 proceedings. The exception to this methodology relates to Private Fire which, as noted
6 above, is above the cost to serve and therefore, the approach maintains Private Fire rates
7 at their current levels. This approach is also discussed in the testimony of Company
8 witness Michaelson. The proposed overall increase of 19.84% is comparable across the
9 customer classes, which is why the Company proposes the same approach in this rate
10 proceeding.
11 As noted in the testimony of Company witness Johns, the Company proposes to
12 add a Bi-Monthly per Meter Charge for a 12-inch meter. Due to lack of operational
13 information, the proposed meter charge reflected in the rates presented by Company
14 witness Michaelson is based on the 10-inch meter charge, increased based on the
15 proportional capacity difference between a 10 and 12-inch meter.5
16 Q. Please discuss why you believe the proposed revenue increase allocation is fair.
17 A. As discussed in the testimony of Company witness Johns, VWID continues to make
18 considerable infrastructure and operational improvements to the water system. The
19 overall revenue increase requested by the Company reflects the significant nature of these
20 investments and is distributed to all customers in the same, fair manner.
21 Q. Are any changes to the rate structure being proposed in this filing?
5 See AWWA M1 Manual,Table VII.2.5
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I A. No.
2 Q. Does this conclude your direct testimony?
3 A. Yes, it does.
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Preston N. Carter, ISB No. 8462
Morgan D. Goodin, ISB No. 11184
Megann E. Meier, ISB No. 11948
GIVENS PURSLEY LLP
601 West Bannock Street
P.O. Box 2720
Boise, Idaho 83701-2720
Office: [phone]
Fax: [phone]
[e-mail]
[e-mail]
[e-mail]
18557695.1 [30-264]
Attorneys for Veolia Water Idaho, Inc.
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION Case No. VEO-W-24-01
OF VEOLIA WATER IDAHO, INC. FOR A
GENERAL RATE CASE
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
EXHIBIT TO ACCOMPANY THE
DIRECT TESTIMONY OF MARYANNE HATCH

Veolia Water Idaho Inc.
Proforma Test Year
Comparison of Adjusted Cost of Service with Revenues Under Existing and Proposed Rate!
Exhibit 13,Schedule 1
COMPARISON OF ADJUSTED COST OF SERVICE WITH REVENUES UNDER EXISTING AND PROPOSED RATES
FOR TEST YEAR ENDED DECEMBER 31,2024
Cost of Service Revenues,Present Rates Revenues,Proposed Rates Proposed Increase Cost of Service
Customer Classification Amount Precent Amount Precent Amount Precent Amount Precent Percent Increase
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential 47,453,335 70.5% 38,060,692 67.7% 45,847,494 68.1% 7,786,802 20.5% 24.7%
Commercial 19,230,712 28.6% 16,455,387 29.3% 19,821,992 29.4% 3,366,604 20.5% 16.9%
Public Authority 145,777 0.2% 151,599 0.3% 182,614 0.3% 31,015 20.5% -3.8%
Private Fire 513,462 0.8% 1,516,661 2.7% 1,491,186 2.2% (25,475) -1.7% -66.1%
Total Sales 67,343,286 100.0% 56,184,341 100.0% 67,343,287 100.0% 11,158,946 19.9% 19.9%
Other Revenues 50,945 50,945 50,945 0 0.0%
Total $ 67,394,231 $ 56,235,286 $ 67,394,232 $ 11,158,946 19.8% 19.8%
Total Revenue Requirements $67,394,231
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 1
M.Hatch
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Veolia Water Idaho Inc.
Proforma Test Year
Cost of Service Allocated to Customer Classifications
Exhibit 13,Schedule 2
COST OF SERVICE FOR THE TWELVE MONTHS ENDED DECEMBER 31,2024
ALLOCATED TO CUSTOMER CLASSIFICATIONS
SUMMARY OF FACTORS FOR ALLOCATING COST OF SERVICE TO CUSTOMER CLASSIFICATIONS
Line Public
No. Description Factor _ Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
1 (1) (2) (3) (4) (5) (6) (9) (10)
2
3 Allocation Of Costs Which Vary with The Amount Of Water Consumed 1 1.0000 0.6419 0.3553 0.0028 0.0000 0.0000
4 Allocation Of Costs Associated with Facilities Serving Base And Maximum Day Extra Capacity Function 2 1.0000 0.6515 0.3463 0.0022 0.0000 0.0000
Allocation Of Costs Associated with Facilities Serving Base,Maximum Day Extra Capacity And Fire Protection
5 Functions 3 1.0000 0.6378 0.3391 0.0021 0.0037 0.0173
6 Allocation Of Costs Associated with Facilities Serving Base And Maximum Hour Extra Capacity Functions 4 1.0000 0.6919 0.2178 0.0029 0.0154 0.0720
7 Allocation Of Costs Associated with Storage Facilities 5 1.0000 0.7123 0.2235 0.0030 0.0108 0.0504
8 Allocation Of Costs Associated with Transmission and Distribution Mains 6 1.0000 0.6683 0.2707 0.0025 0.0103 0.0481
9 Allocation Of Costs Associated with Fire Hydrants 7 1.0000 0.0000 0.0000 0.0000 0.1764 0.8236
30 Allocation Of Costs Associated with Meters 8 1.0000 0.6461 0.3505 0.0034 0.0000 0.0000
11 Allocation Of Costs Associated with Services 9 1.0000 0.8165 0.1816 0.0019 0.0000 0.0000
12 Allocation Of Transmission and Distribution Operation Supervision and Engineering and Miscellaneous Expenses 30 1.0000 0.6437 0.3500 0.0028 0.0006 0.0030
13 Allocation Of Transmission and Distribution Operation Supervision 11 1.0000 0.8012 0.1856 0.0020 0.0020 0.0092
14 Allocation Of Billing and Collection Costs 12 1.0000 0.8760 0.0997 0.0010 0.0233 0.0000
15 Allocation Of Meter Reading Costs 13 1.0000 0.8165 0.1816 0.0019 0.0000 0.0000
16 Allocation Of Administrative and General Expenses 14 1.0000 0.7498 0.2348 0.0019 0.0070 0.0067
17 Allocation Of Cash Working Capital 15 1.0000 0.7306 0.2562 0.0020 0.0057 0.0055
18 Allocation Of Labor Related Taxes and Benefits 16 1.0000 0.7572 0.2299 0.0018 0.0065 0.0046
19 Allocation Of Organization,Franchises and Consents,Miscellaneous Intangible Plant and Other Rate Base Elements 17 1.0000 0.6575 0.2885 0.0021 0.0094 0.0425
20 Allocation Of Income Taxes and Income Available for Return 18 1.0000 0.6591 0.2877 0.0021 0.0093 0.0418
21 Allocation Of Regulatory Commission Expenses,Assessments,And Other Water Revenue 19 1.0000 0.6876 0.2763 0.0021 0.0076 0.0263
22 Allocation Of Public Fire 20 1.0000 0.6461 0.3505 0.0034 0.0000 0.0000
ALLOCATION OF THE COST TO SERVE
Public
Description Factor Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
23 (1) (2) (3) (4) (5) (6) (9) (10)
24
25 OPERATION AND MAINTENANCE EXPENSES
26
27 SOURCE OF SUPPLY EXPENSES
28 Operation Supervision and Engineering-Labor 2 97,530 63,541 33,778 211 0 0
29 Operation Supervision and Engineering-Other 2 11,465 7,469 3,971 25 0 0
30 Operation Supervision and Engineering-Fringe Benefits 2 31,481 20,510 10,903 68 0 0
31 Operation Labor 2 36,054 23,489 12,487 78 0 0
32 Operation Expenses 2 3,298 2,148 1,142 7 0 0
33 Operation Fringe Benefits 2 0 0 0 0 0 0
34 Purchased Water 1 433,064 278,004 153,859 1,201 0 0
35 Miscellaneous 2 10,472 6,822 3,627 23 0 0
36 Rents 2 2,853 1,859 988 6 0 0
37 TOTAL SOURCE OF SUPPLY EXPENSE-OPERATION 626,216 403,843 220,755 1,618 0 0
38
39 Maintenance of Structures and Engineering-Labor 2 22,268 14,508 7,712 48 0 0
40 Maintenance of Structures and Engineering-Other 2 4,393 2,862 1,521 9 0 0
41 Maintenance of Structures and Engineering-Fringe Benefits 2 7,013 4,569 2,429 15 0 0
42 Maintenance of Structures and Engineering-Rivers and Intake 2 2,608 1,699 903 6 0 0
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 2
M.Hatch
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Line Public
No. Description Factor Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
43 Maintenance of Wells and Springs-Chemicals 1 0 0 0 0 0 0
44 Maintenance of Wells and Springs 2 0 0 0 0 0 0
45 TOTAL SOURCE OF SUPPLY EXPENSE-MAINTENANCE 36,282 23,638 12,566 78 0 0
46
47 TOTAL SOURCE OF SUPPLY EXPENSES $ 662,498 $ 427,481 $ 233,320 $ 1,696 $ - $ -
48
49 PUMPING EXPENSES
50 Operation Supervision and Engineering-Labor 3 189,516 120,874 64,260 401 702 3,278
51 Operation Supervision and Engineering-Other 3 168,554 107,505 57,152 357 625 2,916
52 Operation Supervision and Engineering-Fringe Benefits 3 59,343 37,849 20,122 126 220 1,026
53 Fuel or Power Purchase for Pumping-Labor 3 0 0 0 0 0 0
54 Fuel or Power Purchase for Pumping-Other 3 0 0 0 0 0 0
55 Fuel or Power Purchase for Pumping-Power Costs 1 2,585,373 1,659,675 918,531 7,167 0 0
56 Fuel or Power Purchase for Pumping-Amort Power Costs 1 406,284 260,813 144,344 1,126 0 0
57 Fuel or Power Purchase for Pumping-Fringe Benefits 3 0 0 0 0 0 0
58 Pumping Expense-Labor 3 1,210,665 772,169 410,506 2,563 4,487 20,941
59 Pumping Expense-Other 3 189,665 120,969 64,311 401 703 3,281
60 Pumping Expense-Fringe Benefits 3 383,884 244,844 130,165 813 1,423 6,640
61 Miscellaneous Expenditures 3 112,587 71,808 38,175 238 417 1,947
62 TOTAL PUMPING EXPENSE-OPERATION 5,305,871 3,396,506 1,847,566 13,192 8,576 40,030
63
64 Maintenance Supervision and Engineering-Labor 3 0 0 0 0 0 0
65 Maintenance Supervision and Engineering-Other 3 0 0 0 0 0 0
66 Maintenance Supervision and Engineering-Fringe Benefits 3 0 0 0 0 0 0
67 Maintenance of Structures and Improvements-Labor 3 317 202 108 1 1 5
68 Maintenance of Structures and Improvements-Other 3 245,160 156,365 83,128 519 909 4,241
69 Maintenance of Structures and Improvements-Fringe Benefits 3 55 35 19 0 0 1
70 Maintenance of Power Production Equipment-Labor 3 0 0 0 0 0 0
71 Maintenance of Power Production Equipment-Other 3 118,220 75,402 40,086 250 438 2,045
72 Maintenance of Power Production Equipment-Fringe Benefits 3 0 0 0 0 0 0
73 Maintenance of Pumping Equipment-Labor 3 0 0 0 0 0 0
74 Maintenance of Pumping Equipment-Other 3 1,890 1,205 641 4 7 33
75 Maintenance of Pumping Equipment-Fringe Benefits 3 0 0 0 0 0 0
76 TOTAL PUMPING EXPENSES-MAINTENANCE 365,643 233,209 123,980 774 1,355 6,325
77
78 TOTAL PUMPING EXPENSES $ 5,671,513 $ 3,629,715 $ 1,971,546 $ 13,966 $ 9,931 $ 46,354
79
80 WATER TREATMENT
81 Operation Supervision and Engineering-Labor 2 915,171 596,235 316,958 1,978 0 0
82 Operation Supervision and Engineering-Other 2 24,444 15,925 8,466 53 0 0
83 Operation Supervision and Engineering-Fringe Benefits 2 68,250 44,465 23,638 148 0 0
84 Chemicals 1 748,052 480,211 265,768 2,074 0 0
85 Operation Labor and Expenses-Labor 2 2,853 1,859 988 6 0 0
86 Operation Labor and Expenses-Other 2 118,271 77,054 40,962 256 0 0
87 Operation Labor and Expenses-Lab Testing 2 173,531 113,055 60,100 375 0 0
88 Operation Labor and Expenses-Fringe Benefits 2 216,008 140,729 74,812 467 0 0
89 Miscellaneous Expenses-Labor 2 0 0 0 0 0 0
90 Miscellaneous Expenses-Other 2 32,622 21,254 11,298 71 0 0
91 Miscellaneous Expenses-Fringe Benefits 2 0 0 0 0 0 0
92 Amortization Miscellaneous 2 0 0 0 0 0 0
93 TOTAL WATER TREATMENT EXPENSE-OPERATION 2,299,203 1,490,787 802,990 5,426 0 0
94
95 Maintenance Supervision and Engineering 2 213 139 74 0 0 0
96 Maintenance of Structures and Improvements-Labor 2 0 0 0 0 0 0
97 Maintenance of Structures and Improvements-Other 2 (6,528) (4,253) (2,261) (14) 0 0
98 Maintenance of Structures and Improvements-Lab Testing 2 0 0 0 0 0 0
99 Maintenance of Structures and Improvements-Fringe Benefits 2 0 0 0 0 0 0
100 Maintenance of Water Treatment Equipment-Labor 2 0 0 0 0 0 0
101 Maintenance of Water Treatment Equipment-Other 2 29,420 19,167 10,189 64 0 0
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 2
M.Hatch
Page 2 of 6

Line Public
No. Description Factor Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
102 Maintenance of Water Treatment Equipment-Fringe Benefits 2 0 0 0 0 0 0
103 TOTAL WATER TREATMENT EXPENSE-MAINTENANCE 23,105 15,053 8,002 50 0 0
104
105 TOTAL WATER TREATMENT EXPENSE $ 2,322,308 $ 1,505,840 $ 810,992 $ 5,476 $ - $ -
106
107 TRANSMISSION AND DISTRIBUTION EXPENSES
108 Operation Supervision and Engineering-Labor 10 25,765 16,584 9,017 71 16 77
109 Operation Supervision and Engineering-Other 10 2,058 1,324 720 6 1 6
110 Operation Supervision and Engineering-Fringe Benefits 10 7,248 4,665 2,537 20 5 22
111 Storage Facility Expense 5 991 706 221 3 11 50
112 Mains Expense-Labor 6 0 0 0 0 0 0
113 Mains Expense-Other 6 35,491 23,719 9,609 90 366 1,707
114 Mains Expense-Fringe Benefits 6 0 0 0 0 0 0
115 Meter Expense-Labor 8 0 0 0 0 0 0
116 Meter Expense-Other 8 421 272 147 1 0 0
117 Meter Expense-Fringe Benefits 8 0 0 0 0 0 0
118 Miscellaneous Expense-Labor 10 (2,023) (1,302) (708) (6) (1) (6)
119 Miscellaneous Expense-Purchased Power 1 554,142 355,730 196,875 1,536 0 0
120 Miscellaneous Expense-Other 30 62,613 40,301 21,913 173 40 186
121 Miscellaneous Expense-Fringe Benefits 10 0 0 0 0 0 0
122 TOTALT&D EXPENSE-OPERATION 686,707 442,000 240,333 1,895 437 2,042
123
124 Maintenance Supervision and Engineering 11 145,323 116,438 26,972 295 285 1,332
125 Maintenance of Structures and Improvements-Labor 11 0 0 0 0 0 0
126 Maintenance of Structures and Improvements-Other 11 (1,756) (1,407) (326) (4) (3) (16)
127 Maintenance of Structures and Improvements-Fringe Benefits 11 44,590 35,727 8,276 91 88 409
128 Maintenance of Distribution Reservoirs and Standpipes 5 342,007 243,601 76,452 1,009 3,695 17,248
129 Maintenance of T&D Mains-Labor 6 304 203 82 1 3 15
130 Maintenance of T&D Mains-Other 6 374 250 101 1 4 18
131 Maintenance of T&D Mains-Fringe Benefits 6 77 51 21 0 1 4
132 Maintenance of Services-Labor 9 1,786,534 1,458,753 324,350 3,432 0 0
133 Maintenance of Services-Other 9 290,498 237,199 52,741 558 0 0
134 Maintenance of Services-Fringe Benefits 9 574,236 468,879 104,254 1,103 0 0
135 Maintenance of Meters-Labor 8 0 0 0 0 0 0
136 Maintenance of Meters-Other 8 0 0 0 0 0 0
137 Maintenance of Meters-Fringe Benefits 8 0 0 0 0 0 0
138 Maintenance of Hydrants-Labor 7 0 0 0 0 0 0
139 Maintenance of Hydrants-Other 7 12,484 0 0 0 2,203 10,281
140 Maintenance of Hydrants-Fringe Benefits 7 0 0 0 0 0 0
141 Miscellaneous 11 686 550 127 1 1 6
142 TOTAL T&D EXPENSE-MAINTENANCE 3,195,356 2,560,244 593,051 6,487 6,277 29,297
143
144 TOTAL T&D EXPENSE $ 3,882,062 $ 3,002,244 $ 833,384 $ 8,382 $ 6,714 $ 31,339
145
146 CUSTOMER ACCOUNTS
147 Supervision-Labor 12 683 599 68 1 16 0
148 Supervision-Other 12 0 0 0 0 0 0
149 Supervision-Fringe Benefits 12 0 0 0 0 0 0
150 Meter Reading-Labor 13 356,432 291,036 64,711 685 0 0
151 Meter Reading-Other 13 76,018 62,071 13,801 146 0 0
152 Meter Reading-Fringe Benefits 13 112,663 91,992 20,454 216 0 0
153 Customer Records and Collection-Labor 12 1,423,285 1,246,799 141,891 1,378 33,218 0
154 Customer Records and Collection-Other 12 873,551 765,231 87,086 845 20,388 0
155 Customer Records and Collection-Fringe Benefits 12 446,690 391,301 44,532 432 10,425 0
156 Transportation Costs-Other 12 0 0 0 0 0 0
157 Uncollectible Accounts 12 1,976 1,731 197 2 46 0
158 Miscellaneous Other 12 19,733 17,286 1,967 19 461 0
159 TOTAL CUSTOMER ACCOUNTING EXPENSES 3,311,033 2,868,046 374,708 3,724 64,554 0
160
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 2
M.Hatch
Page 3 of 6

Line Public
No. Description Factor Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
161 ADMINISTRATIVE AND GENERAL EXPENSES
162 A&G Labor 14 1,745,261 1,308,519 409,754 3,240 12,137 11,612
163 Fringe Benefits Transferred 16 (3,400,368) (2,574,701) (781,876) (6,132) (22,020) (15,639)
164 Employee Pension Cost 16 489,972 370,999 112,664 884 3,173 2,253
165 Post Retirement Health Care Accrue 16 (486,928) (368,694) (111,964) (878) (3,153) (2,239)
166 Employee Group Health&Life 16 1,962,090 1,485,661 451,161 3,538 12,706 9,024
167 Employee 401k 16 536,868 406,508 123,447 968 3,477 2,469
168 Other Employee Benefits 16 3,102 2,349 713 6 20 14
169 Other Awards 16 0 0 0 0 0 0
170 Materials and Supply-A&G and Customer Cares 14 888,555 666,199 208,615 1,649 6,179 5,912
171 Management Fees-Other 14 4,805,258 3,602,767 1,128,182 8,920 33,416 31,973
172 Contract Services 14 281,583 211,119 66,110 523 1,958 1,874
173 Rental of Equipment 14 3,287 2,464 772 6 23 22
174 Transportation Expense 14 195,203 146,354 45,830 362 1,357 1,299
175 Insurance-General Liability 14 254,076 190,495 59,652 472 1,767 1,691
176 Insurance-Workman's Compensation 16 117,827 89,217 27,093 212 763 542
177 Advertising 14 136,008 101,973 31,932 252 946 905
178 Reg Commission Exp(Amortization) 14 301,358 225,945 70,753 559 2,096 2,005
179 Bad Debt Write-off 16 330,380 250,158 75,967 596 2,139 1,519
180 Miscellaneous Expense 14 (386,993) (290,150) (90,859) (718) (2,691) (2,575)
181 TOTAL A&G EXPENSE 7,776,541 5,827,182 1,827,946 14,460 54,292 52,661
182
183 TOTAL OPERATION&MAINTENANCE EXPENSE $ 23,625,955 $ 17,260,508 $ 6,051,897 $ 47,704 $ 135,492 $ 130,354
184
185 TOTAL OPERATION&MAINTENANCE EXPENSE $ 11,676,641 $ 8,754,623 $ 2,741,450 $ 21,676 $ 81,200 $ 77,693
186 (excluding G&A,purchased water,power,and chemicals)
187 DIRECT LABOR EXPENSE $ 7,810,618 $ 5,914,067 $ 1,795,964 $ 14,086 $ 50,579 $ 35,922
188
189 DEPRECIATION EXPENSE
190 304-20 Structures and Improvements-Source of Supply 2 285,555 186,039 98,898 617 0 0
191 304-30 Structures and Improvements-Water Treatment 2 373,642 243,428 129,406 808 0 0
192 304-40 Structures and Improvements-Trans.&Distrib. 6 101,151 67,599 27,386 257 1,042 4,866
193 304-50 Structures and Improvements-General Plant 14 207,902 155,875 48,811 386 1,446 1,383
194 305-20 Collecting&Impounding Reservoirs-Source of Supply 1 741 476 263 2 0 0
195 306-20 Lake,River&Other Intakes 2 23,999 15,635 8,312 52 0 0
196 307-20 Wells&Springs 2 182,109 118,644 63,071 394 0 0
197 308-20 Infiltration Galleries&Tunnels 2 0 0 0 0 0 0
198 309-20 Supply Mains 2 38,378 25,004 13,292 83 0 0
199 310-20 Power Generation Equipment 3 161,501 103,006 54,761 342 599 2,794
200 311-20 Power Electric/Diesel Pumping Equipment-Source of Supply 2 841,429 548,192 291,419 1,819 0 0
201 311-30 Power Pumping Equipment-Water Treatment 2 224,221 146,080 77,656 485 0 0
202 311-40 Power Pumping Equipment-Trans.&Distrib. 3 417,806 266,479 141,667 884 1,548 7,227
203 320-30 Water Treatment Equipment 2 1,321,273 860,810 457,607 2,856 0 0
204 330-40 Distribution Reservoirs&Standpipes 5 447,362 318,643 100,004 1,320 4,834 22,562
205 331-10 Trans.&Distrib.Mains&Accessories-Intangible 3 0 0 0 0 0 0
206 331-20 Trans.&Distrib.Mains&Accessories-SOS 3 0 0 0 0 0 0
207 331-40 Trans.&Distrib.Mains&Accessories 3 2,896,528 1,847,422 982,139 6,131 10,734 50,102
208 333-40 Services 9 1,842,171 1,504,181 334,451 3,539 0 0
209 334-40 Meters and Meter Installations 8 1,191,657 769,981 417,657 4,019 0 0
210 335-40 Hydrants 7 326,254 0 0 0 57,566 268,688
211 336-40 Backflow Prevention Devices 8 0 0 0 0 0 0
212 339-10 Other Plant&Misc.Equipment-Intangible 14 0 0 0 0 0 0
213 339-20 Other Plant&Misc.Equipment-Source of Supply 2 0 0 0 0 0 0
214 339-30 Other Plant&Misc.Equipment-Water Treatment 2 0 0 0 0 0 0
215 339-40 Other Plant&Misc.Equipment-Trans.&Distrib. 6 0 0 0 0 0 0
216 339-50 Other Plant&Misc.Equipment-General Plant 14 0 0 0 0 0 0
217 340-500 Office Furniture and Equipment 14 80,454 60,321 18,889 149 559 535
218 340-5H0 Computer Equipment 12 57,588 50,447 5,741 56 1,344 0
219 340-5S0 Computer Equipment-Software 12 2,080 1,822 207 2 49 0
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 2
M.Hatch
Page 4 of 6

Line Public
No. Description Factor Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
220 341-50 Transportation Equipment 14 239,097 179,264 56,135 444 1,663 1,591
221 342-50 Stores Equipment 14 10,180 7,632 2,390 19 71 68
222 343-50 Tools,Shop and Garage Equipment 14 107,221 80,389 25,173 199 746 713
223 344-50 Laboratory Equipment 2 4,888 3,184 1,693 11 0 0
224 345-50 Power Operated Equipment 14 103,301 77,451 24,253 192 718 687
225 346-50 Communications Equipment 14 376,696 282,430 88,441 699 2,620 2,506
226 347-50 Miscellaneous Equipment 14 11,256 8,439 2,643 21 78 75
227 348-50 Other Tangible Property 14 385,352 288,920 90,473 715 2,680 2,564
228 TOTAL DEPRECIATION EXPENSES 12,261,790 8,217,794 3,562,840 26,498 88,296 366,361
229
230 Amortization of Utility Plant Acquisition 17 282,588 185,802 81,534 593 2,646 12,013
231 TOTAL AMORTIZATION 282,588 185,802 81,534 593 2,646 12,013
232
233 TAXES OTHER THAN INCOME
234 Real Estate 18 1,729,252 1,139,755 497,587 3,622 16,074 72,214
235 Payroll Taxes 16 1,000,920 757,879 230,150 1,805 6,482 4,603
236 TOTAL TAXES,OTHER THAN INCOME 2,730,171 1,897,634 727,737 5,427 22,556 76,817
237
238 INCOMETAXES 18 5,605,089 3,694,331 1,612,848 11,739 52,102 234,070
239
240 UTILITY INCOME AVAILABLE FOR RETURN 18 22,888,637 15,085,969 6,586,137 47,938 212,759 955,834
241
242 TOTAL COST OF SERVICE $ 67,394,231 $ 46,342,039 $ 18,622,993 $ 139,899 $ 513,850 $ 1,775,449
243
244 LESS:OTHER WATER RESOURCES
245 Miscellaneous Service Revenue 19 50,945 35,031 14,078 106 388 1,342
246 TOTAL OTHER WATER REVENUES 50,945 35,031 14,078 106 388 1,342
247
248 TOTAL COST OF SERVICE RELATED TO SALES OF WATER $ 67,343,286 $ 46,307,008 $ 18,608,916 $ 139,794 $ 513,462 $ 1,774,107
249
250 Reallocation of Public Fire 20 1,146,327 621,796 5,983 0 (1,774,107)
251
252 TOTAL $ 67,343,286 $ 47,453,335 19,230,712 145,777 513,462 0
253
254
255 RATE BASE
256 301-10 Organization 17 104,548 68,740 30,165 219 979 4,445
257 302-10 Franchise Rights 17 29,824 19,610 8,605 63 279 1,268
258 303-20 Land&Land Rights-Source of5upply 2 3,235,073 2,107,653 1,120,428 6,992 0 0
259 303-2W Water Rights-Source of5upply 2 8,537,007 5,561,868 2,956,689 18,451 0 0
260 303-30 Land&Land Rights-Water Treatment 2 889,163 579,291 307,951 1,922 0 0
261 303-40 Land&Land Rights-Trans.&Distrib. 6 1,128,532 754,203 305,546 2,866 11,631 54,287
262 303-50 Land&Land Rights-General Plant 14 369,196 276,807 86,680 685 2,567 2,457
263 304-20 Structures and Improvements-Source of Supply 2 8,737,172 5,692,275 3,026,014 18,883 0 0
264 304-30 Structures and Improvements-Water Treatment 2 9,956,837 6,486,888 3,448,430 21,519 0 0
265 304-40 Structures and Improvements-Trans.&Distrib. 6 2,781,905 1,859,158 753,191 7,064 28,671 133,821
266 304-50 Structures and Improvements-General Plant 14 5,071,600 3,802,459 1,190,714 9,415 35,268 33,745
267 305-20 Collecting&Impounding Reservoirs-Source of Supply 1 41,359 26,551 14,694 115 0 0
268 306-20 Lake,River&Other Intakes 2 869,941 566,767 301,293 1,880 0 0
269 307-20 Wells&Springs 2 4,976,428 3,242,147 1,723,525 10,755 0 0
270 308-20 Infiltration Galleries&Tunnels 2 (14,170) (9,232) (4,908) (31) 0 0
271 309-20 Supply Mains 2 2,043,208 1,331,152 707,640 4,416 0 0
272 310-20 Power Generation Equipment 3 1,662,137 1,060,120 563,589 3,518 6,160 28,750
273 311-20 Power Electric/Diesel Pumping Equipment-Source of Supply 2 6,579,275 4,286,403 2,278,652 14,220 0 0
274 311-30 Power Pumping Equipment-Water Treatment 2 2,483,453 1,617,972 860,114 5,367 0 0
275 311-40 Power Pumping Equipment-Trans.&Distrib. 3 6,206,298 3,958,411 2,104,398 13,136 23,000 107,352
276 320-30 Water Treatment Equipment 2 19,908,056 12,970,115 6,894,914 43,027 0 0
277 320-3M0 Water Treatment Equipment-Membranes 2 1,052,288 685,566 364,447 2,274 0 0
278 330-40 Distribution Reservoirs&Standpipes 5 20,566,752 14,649,095 4,597,511 60,680 222,227 1,037,240
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 2
M.Hatch
Page 5 of 6

Line Public
No. Description Factor Total Residential Commercial Public Authority Private Fire Fire/Hyrdants
279 331-10 Trans.&Distrib.Mains&Accessories-Intangible 3 0 0 0 0 0 0
280 331-20 Trans.&Distrib.Mains&Accessories-SOS 3 0 0 0 0 0 0
281 331-40 Trans.&Distrib.Mains&Accessories 3 196,668,861 125,436,487 66,685,43C 416,275 728,837 3,401,831
282 333-40 Services 9 78,539,945 64,129,940 14,259,142 150,863 0 0
283 334-40 Meters and Meter Installations 8 19,664,52C 12,706,099 6,892,100 66,322 0 0
284 335-40 Hydrants 7 16,323,226 0 0 0 2,880,157 13,443,069
285 336-40 Backflow Prevention Devices 8 0 0 0 0 0 0
286 339-10 Other Plant&Misc.Equipment-Intangible 14 0 0 0 0 0 0
287 339-20 Other Plant&Misc.Equipment-Source of Supply 2 0 0 0 0 0 0
288 339-30 Other Plant&Misc.Equipment-Water Treatment 2 0 0 0 0 0 0
289 339-40 Other Plant&Misc.Equipment-Trans.&Distrib. 6 0 0 0 0 0 0
290 339-50 Other Plant&Misc.Equipment-General Plant 14 0 0 0 0 0 0
291 340-500 Office Furniture and Equipment 14 626,195 469,493 147,018 1,162 4,355 4,167
292 340-5H0 Computer Equipment-Hardware 12 197,868 173,332 19,726 192 4,618 0
293 340-550 Computer Equipment-Software 12 337,964 296,057 33,693 327 7,888 0
294 341-50 Transportation Equipment 14 1,684,345 1,262,846 395,452 3,127 11,713 11,207
295 342-50 Stores Equipment 14 190,023 142,471 44,614 353 1,321 1,264
296 343-50 Tools,Shop and Garage Equipment 14 1,286,683 964,697 302,088 2,389 8,948 8,561
297 344-50 Laboratory Equipment 2 27,882 18,165 9,657 60 0 0
298 345-50 Power Operated Equipment 14 989,381 741,793 232,287 1,837 6,880 6,583
299 346-50 Communications Equipment 14 3,954,659 2,965,026 928,477 7,341 27,501 26,313
300 347-50 Miscellaneous Equipment 14 88,499 66,352 20,778 164 615 589
301 348-50 Other Tangible Property 14 3,359,936 2,519,130 788,848 6,237 23,365 22,356
302 TOTAL UTILITY PLANT IN SERVICE 431,155,869 283,485,907 124,399,594 904,085 4,036,980 18,329,304
303
304 TOTAL UTILITY PLANT IN SERVICE $ 431,021,497 $ 283,397,556 $ 124,360,824 $ 903,803 $ 4,035,722 $ 18,323,591
305 (less Ref 17 items)
306
307 OTHER RATE BASE ITEMS
308 Customer Advances for Construction 17 (3,798,792) (2,497,714) (1,096,049) (7,966) (35,569) (161,494)
309 Contributions in Aid of Construction-Net 17 (128,427,920) (84,441,632) (37,054,769) (269,299) (1,202,491) (5,459,729)
310 Utility Plant Acquisition Adjustment 17 10,461,498 6,878,457 3,018,412 21,937 97,953 444,739
311 Deferred Income Taxes 17 (7,717,363) (5,074,183) (2,226,659) (16,182) (72,259) (328,081)
312 Deferred Charges Included in Rate Base 17 2,201,561 1,447,531 635,207 4,616 20,614 93,593
313 Materials&Supplies 14 1,676,979 1,257,323 393,722 3,113 11,662 11,158
314 Prepayments 15 98,104 71,673 25,130 198 563 541
315 Working Capital Allowance 15 4,581,200 3,346,906 1,173,495 9,250 26,273 25,276
316 Regulatory Liability-New Federal Tax Law(TC1A) 17 (3,823,676) (2,514,075) (1,103,229) (8,018) (35,802) (162,552)
317 TOTAL OTHER RATE BASE ELEMENTS (124,748,410) (79,011,639) (35,131,510) (254,332) (1,153,255) (5,373,996)
318 TOTAL ORIGINAL COST MEASURE OF VALUE $ 306,407,459 $ 204,474,268 $ 89,268,084 $ 649,752 $ 2,883,725 $ 12,955,307
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 2
M.Hatch
Page 6 of 6

Veolia Water Idaho Inc.
Proforma Test Year
Cost of Service Allocated to Cost Functions
Exhibit 13,Schedule 3
COST OF SERVICE FOR THE TWELVE MONTHS ENDED DECEMBER 31,2024
COST FUNCTIONALIZATION
SUMMARY OF FACTORS FOR ALLOCATING COST OF SERVICE TO COST FUNCTIONS
Line Billing
No. Description Factor Total Base Max Day Max Hour Meters Services &Meters Fire Services
1 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
2
3 Functionalization Of Costs Which Vary with The Amount Of Water Consumed 1 1.00000 1.00000
4 Functionalization Of Costs Associated with Facilities Serving Base And Maximum Day Extra Capacity Function 2 1.00000 0.50175 0.49825 0.00000
5 Functions 3 1.00000 0.49182 0.48717 0.02100
6 Functionalization Of Costs Associated with Facilities Serving Base And Maximum Hour Extra Capacity Functions 4 1.00000 0.23598 0.67663 0.08739
7 Functionalization Of Costs Associated with Storage Facilities 5 1.00000 0.23948 0.69928 0.06124
8 Functionalization Of Costs Associated with Transmission and Distribution Mains 6 1.00000 0.34766 0.21266 0.38126 0.00000 0.00000 0.00000 0.05841
9 Functionalization Of Costs Associated with Fire Hydrants 7 1.00000 1.00000
10 Functionalization Of Costs Associated with Meters 8 1.00000 1.00000
11 Functionalization Of Costs Associated with Services 9 1.00000 1.00000
12 Functionalization Of Transmission and Distribution Operation Supervision and Engineering and Miscellaneous Expenses 30 1.00000 0.95884 0.01277 0.02407 0.00071 0.00000 0.00000 0.00361
13 Functionalization Of Transmission and Distribution Operation Supervision 11 1.00000 0.02733 0.00005 0.07964 0.00000 0.88184 0.00000 0.01113
14 Functionalization Of Billing and Collection Costs 12 1.00000 0.97666 0.02334
15 Functionalization Of Meter Reading Costs 13 1.00000 1.00000
16 Functionalization Of Administrative and General Expenses 14 1.00000 0.25425 0.18954 0.02321 0.00004 0.24132 0.27803 0.01361
17 Functionalization Of Cash Working Capital 15 1.00000 0.38667 0.15590 0.01945 0.00004 0.19792 0.22878 0.01125
18 Functionalization Of Labor Related Taxes and Benefits 16 1.00000 0.21691 0.19826 0.00527 0.00001 0.28265 0.28582 0.01107
19 Elements 17 1.00000 0.33911 0.32095 0.03777 0.04562 0.19208 0.01258 0.05188
20 Functionalization Of Income Taxes and Income Available for Return 18 1.00000 0.33937 0.31771 0.03742 0.04468 0.19244 0.01733 0.05105
21 Functionalization Of Regulatory Commission Expenses,Assessments,And Other Water Revenue 19 1.00000 0.35015 0.25551 0.02957 0.03792 0.19347 0.09941 0.03396
22 Functionalization Of Regulatory Commission Expenses,Assessments,And Other Water Revenue 20 1.00000 1.00000
DISTRIBUTION OF THE COST TO SERVE TO COST FUNCTIONS
Description Factor Total Base Max Day Max Hour Meters Services Billing&Meters Fire Services
23 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
24
25 OPERATION AND MAINTENANCE EXPENSES
26
27 SOURCE OF SUPPLY EXPENSES
28 Operation Supervision and Engineering-Labor 2 97,530 48,936 48,595 0 0 0 0 0
29 Operation Supervision and Engineering-Other 2 11,465 5,752 5,712 0 0 0 0 0
30 Operation Supervision and Engineering-Fringe Benefits 2 31,481 15,796 15,686 0 0 0 0 0
31 Operation Labor 2 36,054 18,090 17,964 0 0 0 0 0
32 Operation Expenses 2 3,298 1,655 1,643 0 0 0 0 0
33 Operation Fringe Benefits 2 0 0 0 0 a 0 0 0
34 Purchased Water 1 433,064 433,064 0 0 0 0 0 0
35 Miscellaneous 2 10,472 5,254 5,218 0 0 0 0 0
36 Rents 2 2,853 1,432 1,422 0 0 0 0 0
37 TOTAL SOURCE OF SUPPLY EXPENSE-OPERATION 626,216 529,978 96,238 0 0 0 0 0
38
39 Maintenance of Structures and Engineering-Labor 2 22,268 11,173 11,095 0 0 0 0 0
40 Maintenance of5tructures and Engineering-Other 2 4,393 2,204 2,189 0 0 0 0 0
41 Maintenance of Structures and Engineering-Fringe Benefits 2 7,013 3,519 3,494 0 0 0 0 0
42 Maintenance of Structures and Engineering-Rivers and Intake 2 2,608 1,309 1,299 0 0 0 0 0
43 Maintenance of Wells and Springs-Chemicals 1 0 0 0 0 0 0 0 0
44 Maintenance of Wells and Springs 2 0 0 0 0 0 0 0 0
45 TOTAL SOURCE OF SUPPLY EXPENSE-MAINTENANCE 36,282 18,204 18,077 0 0 0 0 0
46
47 TOTAL SOURCE OF SUPPLY EXPENSES $ 662,498 $ 548,182 $ 114,316 $ - $ - -
48
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 3
M.Hatch
Page 1 of 6

Line Billing
No. Description Factor Total Base Max Day Max Hour Meters Services &Meters Fire Services
49 PUMPING EXPENSES
50 Operation Supervision and Engineering-Labor 3 189,516 93,208 92,327 0 0 0 0 3,980
51 Operation Supervision and Engineering-Other 3 168,554 82,899 82,115 0 0 0 0 3,540
52 Operation Supervision and Engineering-Fringe Benefits 3 59,343 29,186 28,910 0 0 0 0 1,246
53 Fuel or Power Purchase for Pumping-Labor 3 0 0 0 0 0 0 0 0
54 Fuel or Power Purchase for Pumping-Other 3 0 0 0 0 0 0 0 0
55 Fuel or Power Purchase for Pumping-Power Costs 1 2,585,373 2,585,373 0 0 0 0 0 0
56 Fuel or Power Purchase for Pumping-Amort Power Costs 1 406,284 406,284 0 0 0 0 0 0
57 Fuel or Power Purchase for Pumping-Fringe Benefits 3 0 0 0 0 0 0 0 0
58 Pumping Expense-Labor 3 1,210,665 595,432 589,805 0 0 0 0 25,428
59 Pumping Expense-Other 3 189,665 93,282 92,400 0 0 0 0 3,984
60 Pumping Expense-Fringe Benefits 3 383,884 188,803 187,019 0 0 0 0 8,063
61 Miscellaneous Expenditures 3 112,587 55,373 54,849 0 0 0 0 2,365
62 TOTAL PUMPING EXPENSE-OPERATION 5,305,871 4,129,839 1,127,426 0 0 0 0 48,606
63
64 Maintenance Supervision and Engineering-Labor 3 0 0 0 0 0 0 0 0
65 Maintenance Supervision and Engineering-Other 3 0 0 0 0 0 0 0 0
66 Maintenance Supervision and Engineering-Fringe Benefits 3 0 0 0 0 0 0 0 0
67 Maintenance of Structures and Improvements-Labor 3 317 156 155 0 0 0 0 7
68 Maintenance of5tructures and Improvements-Other 3 245,160 120,575 119,436 0 0 0 0 5,149
69 Maintenance of Structures and Improvements-Fringe Benefits 3 55 27 27 0 0 0 0 1
70 Maintenance of Power Production Equipment-Labor 3 0 0 0 0 0 0 0 0
71 Maintenance of Power Production Equipment-Other 3 118,220 58,143 57,594 0 0 0 0 2,483
72 Maintenance of Power Production Equipment-Fringe Benefits 3 0 0 0 0 0 0 0 0
73 Maintenance of Pumping Equipment-Labor 3 0 0 0 0 0 0 0 0
74 Maintenance of Pumping Equipment-Other 3 1,890 929 921 0 0 0 0 40
75 Maintenance of Pumping Equipment-Fringe Benefits 3 0 0 0 0 0 0 0 0
76 TOTAL PUMPING EXPENSES-MAINTENANCE 365,643 179,831 178,132 0 0 0 0 7,680
77
78 TOTAL PUMPING EXPENSES $ 5,671,513 $ 4,309,670 $ 1,305,557 $ - $ - $ - $ - $ 56,285
79
80 WATERTREATMENT
81 Operation Supervision and Engineering-Labor 2 915,171 459,186 455,985 0 0 0 0 0
82 Operation Supervision and Engineering-Other 2 24,444 12,265 12,179 0 0 0 0 0
83 Operation Supervision and Engineering-Fringe Benefits 2 68,250 34,244 34,006 0 0 0 0 0
84 Chemicals 1 748,052 748,052 0 0 0 0 0 0
85 Operation Labor and Expenses-Labor 2 2,853 1,432 1,422 0 0 0 0 0
86 Operation Labor and Expenses-Other 2 118,271 59,342 58,929 0 0 0 0 0
87 Operation Labor and Expenses-Lab Testing 2 173,531 87,069 86,462 0 0 0 0 0
88 Operation Labor and Expenses-Fringe Benefits 2 216,008 108,382 107,626 0 0 0 0 0
89 Miscellaneous Expenses-Labor 2 0 0 0 0 0 0 0 0
90 Miscellaneous Expenses-Other 2 32,622 16,368 16,254 0 0 0 0 0
91 Miscellaneous Expenses-Fringe Benefits 2 0 0 0 0 0 0 0 0
92 Amortization Miscellaneous 2 0 0 0 0 0 0 0 0
93 TOTAL WATER TREATMENT EXPENSE-OPERATION 2,299,203 1,526,340 772,863 0 0 0 0 0
94
95 Maintenance Supervision and Engineering 2 213 107 106 0 0 0 0 0
96 Maintenance of Structures and Improvements-Labor 2 0 0 0 0 0 0 0 0
97 Maintenance of Structures and Improvements-Other 2 (6,528) (3,275) (3,252) 0 0 0 0 0
98 Maintenance of Structures and Improvements-Lab Testing 2 0 0 0 0 0 0 0 0
99 Maintenance of Structures and Improvements-Fringe Benefits 2 0 0 0 0 0 0 0 0
100 Maintenance of Water Treatment Equipment-Labor 2 0 0 0 0 0 0 0 0
101 Maintenance of Water Treatment Equipment-Other 2 29,420 14,761 14,658 0 0 0 0 0
102 Maintenance of Water Treatment Equipment-Fringe Benefits 2 0 0 0 0 0 0 0 0
103 TOTAL WATER TREATMENT EXPENSE-MAINTENANCE 23,105 11,593 11,512 0 0 0 0 0
104
105 TOTAL WATER TREATMENT EXPENSE $ 2,322,308 $ 1,537,933 $ 794,375 $ - $ - $ - $ - $ -
106
107 TRANSMISSION AND DISTRIBUTION EXPENSES
108 Operation Supervision and Engineering-Labor 30 25,765 24,705 329 620 18 0 0 93
109 Operation Supervision and Engineering-Other 10 2,058 1,973 26 50 1 0 0 7
110 Operation Supervision and Engineering-Fringe Benefits 10 7,248 6,950 93 174 5 0 0 26
111 Storage Facility Expense 5 991 237 0 693 0 0 0 61
112 Mains Expense-Labor 6 0 0 0 0 0 0 0 0
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 3
M.Hatch
Page 2 of 6

Line Billing
No. Description Factor Total Base Max Day Max Hour Meters Services &Meters Fire Services
113 Mains Expense-Other 6 35,491 12,339 7,548 13,532 0 0 0 2,073
114 Mains Expense-Fringe Benefits 6 0 0 0 0 0 0 0 0
115 Meter Expense-Labor 8 0 0 0 0 0 0 0 0
116 Meter Expense-Other 8 421 0 0 0 421 0 0 0
117 Meter Expense-Fringe Benefits 8 0 0 0 0 0 0 0 0
118 Miscellaneous Expense-Labor 30 (2,023) (1,940) (26) (49) (1) 0 0 (7)
119 Miscellaneous Expense-Purchased Power 1 554,142 554,142 0 0 0 0 0 0
120 Miscellaneous Expense-Other 30 62,613 60,036 800 1,507 45 0 0 226
121 Miscellaneous Expense-Fringe Benefits 10 0 0 0 0 0 0 0 0
122 TOTAL T&D EXPENSE-OPERATION 686,707 658,443 8,769 16,527 489 0 0 2,479
123
124 Maintenance Supervision and Engineering 11 145,323 3,972 8 11,574 0 128,152 0 1,618
125 Maintenance of Structures and Improvements-Labor 11 0 0 0 0 0 0 0 0
126 Maintenance of Structures and Improvements-Other 11 (1,756) (48) (0) (140) 0 (1,549) 0 (20)
127 Maintenance of Structures and Improvements-Fringe Benefits 11 44,590 1,219 2 3,551 0 39,321 0 496
128 Maintenance of Distribution Reservoirs and Standpipes 5 342,007 81,904 0 239,159 0 0 0 20,944
129 Maintenance of T&D Mains-Labor 6 304 106 65 116 0 0 0 18
130 Maintenance of T&D Mains-Other 6 374 130 79 142 0 0 0 22
131 Maintenance of T&D Mains-Fringe Benefits 6 77 27 16 29 0 0 0 4
132 Maintenance of Services-Labor 9 1,786,534 0 0 0 0 1,786,534 0 0
133 Maintenance of Services-Other 9 290,498 0 0 0 0 290,498 0 0
134 Maintenance of Services-Fringe Benefits 9 574,236 0 0 0 0 574,236 0 0
135 Maintenance of Meters-Labor 8 0 0 0 0 0 0 0 0
136 Maintenance of Meters-Other 8 0 0 0 0 0 0 0 0
137 Maintenance of Meters-Fringe Benefits 8 0 0 0 0 0 0 0 0
138 Maintenance of Hydrants-Labor 7 0 0 0 0 0 0 0 0
139 Maintenance of Hydrants-Other 7 12,484 0 0 0 0 0 0 12,484
140 Maintenance of Hydrants-Fringe Benefits 7 0 0 0 0 0 0 0 0
141 Miscellaneous 11 686 19 0 55 0 605 0 8
142 TOTAL T&D EXPENSE-MAINTENANCE 3,195,356 87,327 171 254,487 0 2,817,797 0 35,574
143
144 TOTAL T&D EXPENSE $ 3,882,062 $ 745,770 $ 8,940 $ 271,013 $ 489 $ 2,817,797 $ - $ 38,053
145
146 CUSTOMER ACCOUNTS
147 Supervision-Labor 12 683 0 0 0 0 0 667 16
148 Supervision-Other 12 0 0 0 0 0 0 0 0
149 Supervision-Fringe Benefits 12 0 0 0 0 0 0 0 0
150 Meter Reading-Labor 13 356,432 0 0 0 0 0 356,432 0
151 Meter Reading-Other 13 76,018 0 0 0 0 0 76,018 0
152 Meter Reading-Fringe Benefits 13 112,663 0 0 0 0 0 112,663 0
153 Customer Records and Collection-Labor 12 1,423,285 0 0 0 0 0 1,390,067 33,218
154 Customer Records and Collection-Other 12 873,551 0 0 0 0 0 853,163 20,388
155 Customer Records and Collection-Fringe Benefits 12 446,690 0 0 0 0 0 436,265 10,425
156 Transportation Costs-Other 12 0 0 0 0 0 0 0 0
157 Uncollectible Accounts 12 1,976 0 0 0 0 0 1,930 46
158 Miscellaneous Other 12 19,733 0 0 0 0 0 19,273 461
159 TOTAL CUSTOMER ACCOUNTING EXPENSES 3,311,033 0 0 0 0 0 3,246,479 64,554
160
161 ADMINISTRATIVE AND GENERAL EXPENSES
162 A&G Labor 14 1,745,261 443,732 330,796 40,507 73 421,165 485,238 23,749
163 Fringe Benefits Transferred 16 (3,400,368) (737,580) (674,147) (17,934) (39) (961,126) (971,882) (37,659)
164 Employee Pension Cost 16 489,972 106,281 97,141 2,584 6 138,492 140,042 5,426
165 Post Retirement Health Care Accrue 16 (486,928) (105,620) (96,537) (2,568) (6) (137,632) (139,172) (5,393)
166 Employee Group Health&Life 16 1,962,090 425,601 388,999 10,348 23 554,592 560,798 21,730
167 Employee 401k 16 536,868 116,453 106,438 2,832 6 151,748 153,446 5,946
168 Other Employee Benefits 16 3,102 673 615 16 0 877 887 34
169 Other Awards 16 0 0 0 0 0 0 0 0
170 Materials and Supply-A&G and Customer Cares 14 888,555 225,915 168,416 20,623 37 214,425 247,047 12,091
171 Management Fees-Other 14 4,805,258 1,221,736 910,788 111,529 201 1,159,601 1,336,015 65,389
172 Contract Services 14 281,583 71,592 53,371 6,536 12 67,951 78,289 3,832
173 Rental of Equipment 14 3,287 836 623 76 0 793 914 45
174 Transportation Expense 14 195,203 49,630 36,999 4,531 8 47,106 54,273 2,656
175 Insurance-General Liability 14 254,076 64,599 48,158 5,897 11 61,313 70,641 3,457
176 Insurance-Workman's Compensation 16 117,827 25,558 23,360 621 1 33,304 33,677 1,305
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 3
M.Hatch
Page 3 of 6

Line Billing
No. Description Factor Total Base Max Day Max Hour Meters Services &Meters Fire Services
177 Advertising 14 136,008 34,580 25,779 3,157 6 32,821 37,815 1,851
178 Reg Commission Exp(Amortization) 14 301,358 76,620 57,119 6,994 13 72,723 83,787 4,101
179 Bad Debt Write-off 16 330,380 71,663 65,500 1,742 4 93,383 94,428 3,659
180 Miscellaneous Expense 14 (386,993) (98,393) (73,351) (8,982) (16) (93,389) (107,596) (5,266)
181 TOTAL A&G EXPENSE 7,776,541 1,993,875 1,470,067 188,511 339 1,858,149 2,158,646 106,953
182
183 TOTAL OPERATION&MAINTENANCE EXPENSE $ 23,625,955 $ 9,135,431 $ 3,683,255 $ 459,524 $ 828 $4,675,947 $ 5,405,125 $ 265,846
184
185 TOTAL OPERATION&MAINTENANCE EXPENSE $ 11,676,641 $ 2,968,783 $ 2,213,188 $ 271,013 $ 489 $ 2,817,797 $ 3,246,479 $ 158,892
186 (excluding G&A,purchased water,power,and chemicals)
187 DIRECT LABOR EXPENSE $ 7,810,618 $ 1,694,216 $ 1,548,512 $ 41,195 $ 90 $ 2,207,699 $ 2,232,404 $ 86,502
188
189 DEPRECIATION EXPENSE
190 304-20 Structures and Improvements-Source of Supply 2 285,555 143,277 142,278 0 0 0 0 0
191 304-30 Structures and Improvements-Water Treatment 2 373,642 187,474 186,167 0 0 0 0 0
192 304-40 Structures and Improvements-Trans.&Distrib. 6 101,151 35,166 21,511 38,565 0 0 0 5,908
193 304-50 Structures and Improvements-General Plant 14 207,902 52,859 39,406 4,825 9 50,171 57,803 2,829
194 305-20 Collecting&Impounding Reservoirs-Source of Supply 1 741 741 0 0 0 0 0 0
195 306-20 Lake,River&Other Intakes 2 23,999 12,041 11,957 0 0 0 0 0
196 307-20 Wells&Springs 2 182,109 91,373 90,736 0 0 0 0 0
197 308-20 Infiltration Galleries&Tunnels 2 0 0 0 0 0 0 0 0
198 309-20 Supply Mains 2 38,378 19,256 19,122 0 0 0 0 0
199 310-20 Power Generation Equipment 3 161,501 79,430 78,679 0 0 0 0 3,392
200 311-20 Power Electric/Diesel Pumping Equipment-Source of Supply 2 841,429 422,186 419,243 0 0 0 0 0
201 311-30 Power Pumping Equipment-Water Treatment 2 224,221 112,503 111,718 0 0 0 0 0
202 311-40 Power Pumping Equipment-Trans.&Distrib. 3 417,806 205,486 203,544 0 0 0 0 8,775
203 320-30 Water Treatment Equipment 2 1,321,273 662,947 658,326 0 0 0 0 0
204 330-40 Distribution Reservoirs&Standpipes 5 447,362 107,134 0 312,832 0 0 0 27,396
205 331-10 Trans.&Distrib.Mains&Accessories-Intangible 3 0 0 0 0 0 0 0 0
206 331-20 Trans.&Distrib.Mains&Accessories-SOS 3 0 0 0 0 0 0 0 0
207 331-40 Trans.&Distrib.Mains&Accessories 3 2,896,528 1,424,578 1,411,114 0 0 0 0 60,836
208 333-40 Services 9 1,842,171 0 0 0 0 1,842,171 0 0
209 334-40 Meters and Meter Installations 8 1,191,657 0 0 0 1,191,657 0 0 0
210 335-40 Hydrants 7 326,254 0 0 0 0 0 0 326,254
211 336-40 Backflow Prevention Devices 8 0 0 0 0 0 0 0 0
212 339-10 Other Plant&Misc.Equipment-Intangible 14 0 0 0 0 0 0 0 0
213 339-20 Other Plant&Misc.Equipment-Source of Supply 2 0 0 0 0 0 0 0 0
214 339-30 Other Plant&Misc.Equipment-Water Treatment 2 0 0 0 0 0 0 0 0
215 339-40 Other Plant&Misc.Equipment-Trans.&Distrib. 6 0 0 0 0 0 0 0 0
216 339-50 Other Plant&Misc.Equipment-General Plant 14 0 0 0 0 0 0 0 0
217 340-500 Office Furniture and Equipment 14 80,454 20,455 15,249 1,867 3 19,415 22,369 1,095
218 340-5H0 Computer Equipment 12 57,588 0 0 0 0 0 56,244 1,344
219 340-5S0 Computer Equipment-Software 12 2,080 0 0 0 0 0 2,031 49
220 341-50 Transportation Equipment 14 239,097 60,790 45,318 5,549 10 57,699 66,477 3,254
221 342-50 Stores Equipment 14 10,180 2,588 1,929 236 0 2,457 2,830 139
222 343-50 Tools,Shop and Garage Equipment 14 107,221 27,261 20,323 2,489 4 25,874 29,811 1,459
223 344-50 Laboratory Equipment 2 4,888 2,452 2,435 0 0 0 0 0
224 345-50 Power Operated Equipment 14 103,301 26,264 19,580 2,398 4 24,929 28,721 1,406
225 346-50 Communications Equipment 14 376,696 95,775 71,399 8,743 16 90,904 104,733 5,126
226 347-50 Miscellaneous Equipment 14 11,256 2,862 2,133 261 0 2,716 3,130 153
227 348-50 Other Tangible Property 14 385,352 97,976 73,040 8,944 16 92,993 107,140 5,244
228 TOTAL DEPRECIATION EXPENSES 12,261,790 3,892,876 3,645,209 386,710 1,191,721 2,209,328 481,289 454,658
229
230 Amortization of Utility Plant Acquisition 17 282,588 95,829 90,697 10,675 12,893 54,280 3,555 14,659
231 TOTAL AMORTIZATION 282,588 95,829 90,697 10,675 12,893 54,280 3,555 14,659
232
233 TAXES OTHER THAN INCOME
234 Real Estate 18 1,729,252 586,861 549,401 64,701 77,261 332,781 29,976 88,270
235 Payroll Taxes 16 1,000,920 217,111 198,440 5,279 12 282,914 286,079 11,085
236 TOTAL TAXES,OTHER THAN INCOME 2,730,171 803,973 747,941 69,980 77,273 615,694 316,056 99,355
237
238 INCOME TAXES 18 5,605,089 1,902,216 1,780,794 209,717 250,430 1,078,655 97,163 286,114
239
240 UTILITY INCOME AVAILABLE FOR RETURN 18 $22,888,637 7,767,786 7,271,955 856,388 1,022,643 4,404,736 396,771 1,168,359
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 3
M.Hatch
Page 4 of 6

Line Billing
No. Description Factor Total Base Max Day Max Hour Meters Services &Meters Fire Services
241
242 TOTAL COST OF SERVICE $ 67,394,231 $ 23,598,111 $17,219,750 $ 1,992,993 $ 2,555,788 $13,038,640 $ 6,699,958 $ 2,288,990
243
244 LESS:OTHER WATER RESOURCES
245 Miscellaneous Service Revenue 19 50,945 17,838 13,017 1,507 1,932 9,856 5,065 1,730
246 TOTAL OTHER WATER REVENUES 50,945 17,838 13,017 1,507 1,932 9,856 5,065 1,730
247
248 TOTAL COST OF SERVICE RELATED TO SALES OF WATER $ 67,343,286 $ 23,580,273 $17,206,733 $ 1,991,487 $ 2,553,856 $13,028,784 $ 6,694,894 $ 2,287,260
249
250 Reallocation of Public Fire 20 0 0 0 1,774,107 0 0 11,774,107)
251
252 TOTAL $ 67,343,286 $ 23,580,273 $17,206,733 $ 1,991,487 $4,327,963 $13,028,784 $ 6,694,894 $ 513,153
253
254
255 RATE BASE
256 301-10 Organization 17 104,548 35,453 33,555 3,949 4,770 20,082 1,315 5,423
257 302-10 Franchise Rights 17 29,824 10,114 9,572 1,127 1,361 5,729 375 1,547
258 303-20 Land&Land Rights-Source of Supply 2 3,235,073 1,623,194 1,611,879 0 0 0 0 0
259 303-2W Water Rights-Source of Supply 2 8,537,007 4,283,434 4,253,574 0 0 0 0 0
260 303-30 Land&Land Rights-Water Treatment 2 889,163 446,137 443,027 0 0 0 0 0
261 303-40 Land&Land Rights-Trans.&Distrib. 6 1,128,532 392,349 239,997 430,268 0 0 0 65,918
262 303-50 Land&Land Rights-General Plant 14 369,196 93,868 69,977 8,569 15 89,094 102,648 5,024
263 304-20 Structures and Improvements-Source of Supply 2 8,737,172 4,383,866 4,353,306 0 0 0 0 0
264 304-30 Structures and Improvements-Water Treatment 2 9,956,837 4,995,832 4,961,006 0 0 0 0 0
265 304-40 Structures and Improvements-Trans.&Distrib. 6 2,781,905 967,166 591,608 1,060,639 0 0 0 162,492
266 304-50 Structures and Improvements-General Plant 14 5,071,600 1,289,453 961,270 117,711 212 1,223,874 1,410,066 69,013
267 305-20 Collecting&Impounding Reservoirs-Source of Supply 1 41,359 41,359 0 0 0 0 0 0
268 306-20 Lake,River&Other Intakes 2 869,941 436,492 433,449 0 0 0 0 0
269 307-20 Wells&Springs 2 4,976,428 2,496,917 2,479,511 0 0 0 0 0
270 308-20 Infiltration Galleries&Tunnels 2 (14,170) (7,110) (7,060) 0 0 0 0 0
271 309-20 Supply Mains 2 2,043,208 1,025,177 1,018,031 0 0 0 0 0
272 310-20 Power Generation Equipment 3 1,662,137 817,476 809,751 0 0 0 0 34,910
273 311-20 Power Electric/Diesel Pumping Equipment-Source of Supply 2 6,579,275 3,301,144 3,278,131 0 0 0 0 0
274 311-30 Power Pumping Equipment-Water Treatment 2 2,483,453 1,246,070 1,237,384 0 0 0 0 0
275 311-40 Power Pumping Equipment-Trans.&Distrib. 3 6,206,298 3,052,397 3,023,549 0 0 0 0 130,352
276 320-30 Water Treatment Equipment 2 19,908,056 9,988,844 9,919,212 0 0 0 0 0
277 320-3M0 Water Treatment Equipment-Membranes 2 1,052,288 527,984 524,304 0 0 0 0 0
278 330-40 Distribution Reservoirs&Standpipes 5 20,566,752 4,925,328 0 14,381,958 0 0 0 1,259,467
279 331-10 Trans.&Distrib.Mains&Accessories-Intangible 3 0 0 0 0 0 0 0 0
280 331-20 Trans.&Distrib.Mains&Accessories-SOS 3 0 0 0 0 0 0 0 0
281 331-40 Trans.&Distrib.Mains&Accessories 3 196,668,861 96,726,162 95,812,030 0 0 0 0 4,130,668
282 333-40 Services 9 78,539,945 0 0 0 0 78,539,945 0 0
283 334-40 Meters and Meter Installations 8 19,664,520 0 0 0 19,664,520 0 0 0
284 335-40 Hydrants 7 16,323,226 0 0 0 0 0 0 16,323,226
285 336-40 Backflow Prevention Devices 8 0 0 0 0 0 0 0 0
286 339-10 Other Plant&Misc.Equipment-Intangible 14 0 0 0 0 0 0 0 0
287 339-20 Other Plant&Misc.Equipment-Source of Supply 2 0 0 0 0 0 0 0 0
288 339-30 Other Plant&Misc.Equipment-Water Treatment 2 0 0 0 0 0 0 0 0
289 339-40 Other Plant&Misc.Equipment-Trans.&Distrib. 6 0 0 0 0 0 0 0 0
290 339-50 Other Plant&Misc.Equipment-General Plant 14 0 0 0 0 0 0 0 0
291 340-500 Office Furniture and Equipment 14 626,195 159,210 118,689 14,534 26 151,113 174,102 8,521
292 340-5H0 Computer Equipment-Hardware 12 197,868 0 0 0 0 0 193,250 4,618
293 340-5S0 Computer Equipment-Software 12 337,964 0 0 0 0 0 330,077 7,888
294 341-50 Transportation Equipment 14 1,684,345 428,244 319,250 39,093 71 406,465 468,301 22,920
295 342-50 Stores Equipment 14 190,023 48,313 36,017 4,410 8 45,856 52,833 2,586
296 343-50 Tools,Shop and Garage Equipment 14 1,286,683 327,139 243,878 29,864 54 310,501 357,739 17,509
297 344-50 Laboratory Equipment 2 27,882 13,990 13,892 0 0 0 0 0
298 345-50 Power Operated Equipment 14 989,381 251,550 187,527 22,963 41 238,756 275,079 13,463
299 346-50 Communications Equipment 14 3,954,659 1,005,471 749,565 91,787 166 954,335 1,099,521 53,814
300 347-50 Miscellaneous Equipment 14 88,499 22,501 16,774 2,054 4 21,356 24,605 1,204
301 348-50 Other Tangible Property 14 3,359,936 854,263 636,842 77,984 141 810,817 934,169 45,721
302 TOTAL UTILITY PLANT IN SERVICE 431,155,869 146,209,785 138,379,494 16,286,911 19,671,389 82,817,924 5,424,082 22,366,284
303
304 TOTAL UTILITY PLANT IN SERVICE
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 3
M.Hatch
Page 5 of 6

Line Billing
No. Description Factor Total Base Max Day Max Hour Meters Services &Meters Fire Services
305 (less Ref 17 items)
306
307 OTHER RATE BASE ITEMS
308 Customer Advances for Construction 17 (3,798,792) (1,288,213) (1,219,222) (143,499) (173,319) (729,685) (47,790) (197,063)
309 Contributions in Aid of Construction-Net 17 (128,427,920) (43,551,347) (41,218,946) (4,851,364) (5,859,495) (24,668,883) (1,615,665) (6,662,220)
310 Utility Plant Acquisition Adjustment 17 10,461,498 3,547,611 3,357,618 395,183 477,303 2,009,481 131,609 542,692
311 Deferred Income Taxes 17 (7,717,363) (2,617,044) (2,476,888) (291,523) (352,103) (1,482,378) (97,087) (400,340)
312 Deferred Charges Included in Rate Base 17 2,201,561 746,574 706,591 83,164 100,446 422,884 27,696 114,206
313 Materials&Supplies 14 1,676,979 426,371 317,854 38,922 70 404,687 466,253 22,820
314 Prepayments 15 98,104 37,934 15,294 1,908 3 19,416 22,444 1,104
315 Working Capital Allowance 1s 4,581,200 1,771,409 714,203 89,104 161 906,691 1,048,083 51,549
316 Regulatory Liability-New Federal Tax Law(TCJA) 17 (3,823,676) (1,296,651) (1,227,209) (144,439) (174,454) (734,465) (48,103) (198,354)
317 TOTAL OTHER RATE BASE ELEMENTS (124,748,410) (42,223,355) (41,030,705) (4,822,544) (5,981,388) (23,852,252) (112,559) (6,725,605)
318 TOTAL ORIGINAL COST MEASURE OF VALUE $306,407,459 $103,986,430 $97,348,789 $11,464,367 $13,690,001 $58,965,672 $ 5,311,522 $15,640,678
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 3
M.Hatch
Page 6 of 6

Veolia Water Idaho Inc.
Proforma Test Year
Fire Service
Exhibit 13,Schedule 4F
BASIS FOR ALLOCATING DEMAND RELATED COSTS OF FIRE SERVICE
TO PRIVATE AND PUBLIC FIRE PROTECTION CUSTOMER CLASSIFICATIONS
Equivalent Number of
Relative Flow Hydrant Hydrants or Fire Equivalent Allocation
Description Capacity Factor VWID Est.Eagle Eagle Total Ratio Connections Hydrant Factor
(1) (2) Bills Bills Bills Bills (3) (4) (5) (6)
PRIVATE FIRE PROTECTION
Fire Lines
3" 18.0 5,423 639 43 6,106 0.26 961 250
4" 38.3 4,050 498 20 4,568 0.56 718 402
6" 111.3 3,582 87 0 3,670 1.62 604 978
8" 237.2 1,210 23 0 1,234 3.44 204 702
10" 426.6 72 0 0 72 6.19 12 74
12" 689.0 36 0 0 36 10.00 6 60
Total Private Fire Protection 14,374 1,248 63 15,684 2,505 2,466 0.1764
FIRE PROTECTION-HYDRANTS
Private Hydrants 68.9 0 1.00 2,967 2,967
Public Hydrants 68.9 1.00 8,543 8,543
Total Public Fire Protection 11,510 11,510 0.8236
TOTAL FIRE PROTECTION 14,015 13,976 1.0000
"Demand Factors based on nominal size of connection raised to the 2.63 power.
Source:AWWA M1 Manual,Chapter IV.8.
Equivalent Fire Hydrants=Equivalent Hydrant Ratio x Number of Hydrants or Connections
VWID's standard hydrant has a 5"front barrel with two 2.5"side barrels.
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 4F
M. Hatch
Page 1 of 1

Veolia Water Idaho Inc.
Proforma Test Year
Customer Charge
Exhibit 13,Schedule 5A
CALCULATION OF BI-MONTHLY CUSTOMER COST FOR 5/8-INCH METER
Cost per Cost per
Cost per 5/8-inch 5/8-inch
Cost of Total 5/8-inch Meter Meter
Cost Function Service Units Meter Monthly Bi-Monthly
(1) (2) (3) (4) (5) (6)
Meters 2,553,856 210,735 5/8"Meter Equiv. 12.12 1.01 2.02
Services 13,028,784 126,403 3/4"Service Equiv. 103.07 8.59 17.18
Billing and Collections 6,694,894 104,826 Customers 63.87 5.32 10.64
Subtotal Customer Costs $ 22,277,533 $ 14.92 $ 29.84
Unrecovered Public Fire/Hydrants 1,774,107 210,735 5/8"-inch Equiv. 8.42 0.70 1.40
Total Customer Costs and Public Fire $ 24,051,641 $ 15.62 $ 31.25
Cost per Cost per
5/8-inch 5/8-inch
Number of 5/8" Service Customer Meter Meter
Meter Size Meters Equivalents Equivalents Equivalents Monthly Bi-Monthly
(1) (2) (3) (4) (5) (6) (7)
5/8" 22,741 1.0 1.0 1.0 15.62 31.25
3/4" 64,184 1.5 1.0 1.0 16.48 32.96
1" 12,210 1.9 1.9 1.0 24.89 49.79
1-1/2" 2,513 6.0 2.5 1.0 37.06 74.13
2" 2,853 11.9 3.0 1.0 51.46 102.91
3" 262 51.1 3.5 1.0 122.84 245.68
4" 53 94.1 8.5 1.0 239.38 478.76
6" 7 134.0 8.5 1.0 307.67 615.33
8" 1 180.0 8.5 1.0 386.39 772.79
104,826 $ 24,051,641 $ 24,051,641
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 5A
M.Hatch
Page 1 of 1

Veolia Water Idaho Inc.
Proforma Test Year
Volume Charge
Exhibit 13,Schedule 5B
CALCULATION OF VOLUME UNIT CHARGE
Cost of Total Tier Cost per Tier Cost per
Cost Function Service Units Ratio CCF Ratio CCF
(1) (2) (3) (4) (5) (6) (7)
Base 23,598,111
Max Day 17,219,750
Max Hour 1,992,993
Total Volume Costs $ 42,810,854 18,974,462 Volume $ 2.2562 $ 2.2562
Winter Volume 5,335,369 1.00 $ 1.9579 1.00 $ 1.7292
Summer Volume-Tier 1 2,072,883 1.00 $ 1.9579 1.00 $ 1.7292
Summer Volume-Tier 2 11,566,210 1.25 $ 2.4473 1.50 $ 2.5938
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 5B
M.Hatch
Page 1 of 1

Veolia Water Idaho Inc.
Proforma Test Year
Customer Charge
Exhibit 13,Schedule SC
CALCULATION OF BI-MONTHLY CUSTOMER COST FOR FIRE SERVICE
Cost per Cost per
Cost per Equiv. Equiv.
Cost of Total Equiv. Hydrants Hydrants
Cost Function Service Units Hydrants Monthly Bi-Monthly
(1) (2) (3) (4) (5) (6)
Private Fire Service 513,153 2,466 Equiv.Hydrants 208.09 17.34 34.68
Total Private Costs $ 513,153 $ 17.34 $ 34.68
Cost per Cost per
Equivalent Equiv. Equiv.
Number of Hydrant Connection Connection
Meter Size Connections Ratio Monthly Bi-Monthly
(1) (2) (3) (4) (5)
3" 961 0.26 4.51 9.02
4" 718 0.56 9.71 19.42
6" 604 1.62 28.09 56.18
8" 204 3.44 59.65 119.31
10" 12 6.19 107.34 214.68
12" 6 10.00 173.41 346.82
2,505 $ 513,249 $ 513,249
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 5C
M. Hatch
Page 1 of 1

Veolia Water Idaho Inc.
Proforma Test Year
Summary of Proposed Private Rates
Exhibit 13,Schedule 6A
DERIVATION OF FUNCTIONALIZATION AND ALLOCATION RATIOS
Max
Day/Max
Line Alloc. Hour Public Private Public
No. No. Ratio Residential Commercial Authority Fire Fire/Hyrdants Total Source
1 ALLOCATOR INPUTS
2
3 Customer Units
4 Number of Meters 94,022 10,700 104 0 0 104,826 Exhibit 5,Schedule 3
5 Percent of Total 0.8969 0.1021 0.0010 0.0000 0.0000 1.0000 Percent Total of Line 4
6 Equivalent 5/8"Meters&Services 136,165 73,859 711 0 0 210,735 Exhibit 13-2
7 Percent of Total 0.6461 0.3505 0.0034 0.0000 0.0000 1.0000 Percent Total of Line 6
8 Equivalent 3/4"Meters&Services 103,212 22,949 243 0 0 126,403 Exhibit 13-2
9 Percent of Total 0.8165 0.1816 0.0019 0.0000 0.0000 1.0000 Percent Total of Line 8
10
11 Base Units
12 Annual Use 12,180,618 6,741,241 52,603 18,974,462 Exhibit 5,Schedule 3
13 Average Use 33,372 18,469 144 51,985 Annual Use/365
14 Percent of Total,Average Use Ratio 0.6419 0.3553 0.0028 0.0000 0.0000 1.0000 Line 13/Total Line 13
15
16 Average Use Ratio,Weighted by Maximum Day Ratio(W/O Fire) 0.5017 0.3221 0.1783 0.0014 0.0000 0.0000 0.5017 Line 14*Max Day Ratio
17 Average Use Ratio,Weighted by Maximum Day Ratio(W/Fire) 0.4918 0.3157 0.1747 0.0014 0.0000 0.0000 0.4918 Line 14*Max Day Ratio
18
19 Average Use Ratio,Weighted by Maximum Hour Ratio(W/O Fire) 0.2395 0.1537 0.0851 0.0007 0.0000 0.0000 0.2395 Line 14*Max Hour Ratio
20 Average Use Ratio,Weighted by Maximum Hour Ratio(W/Fire) 0.2360 0.1515 0.0838 0.0007 0.0000 0.0000 0.2360 Line 14*Max Hour Ratio
21
22 Maximum-Day Units
23 Max-Day Peaking Factor 2.05 1.89 1.11 2022 Load Study,Page 6*
24 Total Max-Day Capacity 68,412 34,907 160 0 0 103,478 Line 13*Line 23
25 Max-Day Extra Capacity 35,040 16,438 16 0 0 51,494 Line 24-Line 13
26
27 Percent of Total,Total Max-Day Capacity Ratio 0.6611 0.3373 0.0015 0.0000 0.0000 1.0000 Line 24/Total Line 24
28 Percent of Total,Max-Day Extra Capacity Ratio 0.6805 0.3192 0.0003 0.0000 0.0000 1.0000 Line 25/Total Line 25
29
30 Total Max-Day Capacity Ratio,Weighted by Maximum Day Extra Capacity(W/O Fire) 0.4983 0.3294 0.1681 0.0008 0.0000 0.0000 0.4983 Line 27*Max Day Ratio(W/O Fire)
31 Total Max-Day Capacity Ratio,Weighted by Maximum Day Extra Capacity(W/Fire) 0.4872 0.3221 0.1643 0.0008 0.0000 0.0000 0.4872 Line 27*Max Day Ratio(W/Fire)
32
33 Maximum-Hour Units
34 Max-Hour Peaking Factor 4.80 2.25 4.55 2022 Load Study,Page 6*
35 Total Max-Hour Capacity 160,183 39,709 656 0 0 200,548 Line 13*Line 34
36 Extra Max-Hour Capacity 91,772 4,802 496 0 0 97,070 Line 35-Line 24
37
38 Total Max-Hour Capacity Ratio 0.7987 0.1980 0.0033 0.0000 0.0000 1.0000 Percent of Total Line 35
39 Extra Max-Hour Capacity Ratio 0.9454 0.0495 0.0051 0.0000 0.0000 1.0000 Percent of Total Line 36
40
41 Total Max-Hour Capacity Ratio,Weighted by Maximum Hour Extra Ratio(W/O Fire) 0.6993 0.5585 0.1385 0.0023 0.0000 0.0000 0.6993 Line 38*Max Hour Extra Ratio(W/O Fire)
42 Total Max-Hour Capacity Ratio,Weighted by Maximum Hour Extra Ratio(W Fire) 0.6766 0.5404 0.1340 0.0022 0.0000 0.0000 0.6766 Line 38*Max Hour Extra Ratio(w/Fire)
43
44 Fire Protection
45 Fire Protection Allocation Factor 0.0000 0.0000 0.0000 0.1764 0.8236 1.0000 Exhibit 13-4F
46
47 Fire Protection Allocation Factor,Weighted by Maximum Day Extra Capacity(W/Fire) 0.0210 0.0000 0.0000 0.0000 0.0037 0.0173 0.0210 Line 45*Max Day Extra Ratio
48 Fire Protection Allocation Factor,Weighted by Maximum Hour Extra Capacity(W/Fire) 0.0874 0.0000 0.0000 0.0000 0.0154 0.0720 0.0874 Line 45*Max Hour Extra Ratio
49 Fire Protection Allocation Factor,Weighted by Storage Ratio 0.0612 0.0000 0.0000 0.0000 0.0108 0.0504 0.0612 Line 45*Storage Ratio
50
51 ALLOCATOR DERIVATION
52 1 Allocation Of Costs Which Vary with The Amount Of Water Consumed 0.6419 0.3553 0.0028 0.0000 0.0000 1.0000 Line 14
53 2 Allocation Of Costs Associated with Facilities Serving Base And Maximum Day Extra Capacity Function 0.6515 0.3463 0.0022 0.0000 0.0000 1.0000 Line 16+Line 30
54 3 Allocation Of Costs Associated with Facilities Serving Base,Maximum Day Extra Capacity And Fire Protection Functions 0.6378 0.3391 0.0021 0.0037 0.0173 1.0000 Line 17+Line 31+Line 47 Case No.VEO-W-24-01
55 4 Allocation Of Costs Associated with Facilities Serving Base And Maximum Hour Extra Capacity Functions 0.6919 0.2178 0.0029 0.0154 0.0720 1.0000 Line 20+Line 42+Line 48
Exhibit No. 13
Schedule 6A
M.Hatch
Page 1 of 2

Max
Day/Max
Line Alloc. Hour Public Private Public
No. No. Ratio Residential Commercial Authority Fire Fire/Hyrdants Total Source
56 5 Allocation Of Costs Associated with Storage Facilities 0.7123 0.2235 0.0030 0.0108 0.0504 1.0000 Line 19+Line 41+Line 49
57
58 Maximum Daily Consumption Allocators,Weighted by Transmission Mains 0.4365 0.2784 0.1480 0.0009 0.0016 0.0076 0.4365 Line 54*Transmission Main Ratio
59 Maximum Hourly Consumption Allocators,Weighted by Distribution Mains 0.5635 0.3899 0.1227 0.0016 0.0087 0.0406 0.5635 Line 55*Distribution Main Ratio
60 6 Allocation Of Costs Associated with Transmission and Distribution Mains 0.6683 0.2707 0.0025 0.0103 0.0481 1.0000 Line 58+Line 59
61 7 Allocation Of Costs Associated with Fire Hydrants 0.0000 0.0000 0.0000 0.1764 0.8236 1.0000 Line 45
62 8 Allocation Of Costs Associated with Meters 0.6461 0.3505 0.0034 0.0000 0.0000 1.0000 Line 7
63 9 Allocation Of Costs Associated with Services 0.8165 0.1816 0.0019 0.0000 0.0000 1.0000 Line 9
64
65 Allocated Cost 380,427 206,853 1,631 376 1,757 591,045 Exhibit 13-2
66 10 Allocation Of Transmission and Distribution Operation Supervision and Engineering and Miscellaneous Expenses 0.6437 0.3500 0.0028 0.0006 0.0030 1.0000 Percent Total of Line 65
67
68 Allocated Cost 2,408,936 558,002 6,104 5,906 27,566 3,006,513 Exhibit 13-2
69 11 Allocation Of Transmission and Distribution Operation Supervision 0.8012 0.1856 0.0020 0.0020 0.0092 1.0000 Percent Total of Line 68
70
71 Number Of Meters 94,022 10,700 104 0 0 104,826 Line 4
72 Number Of Private Hydrant Equivalents 2,505 2,505 Exhibit 13-4F
73 Total 94,022 10,700 104 2,505 0 107,331 Line 7l+Line 72
74 12 Allocation Of Billing and Collection Costs 0.8760 0.0997 0.0010 0.0233 0.0000 1.0000 Percent Total of Line 73
75 13 Allocation Of Meter Reading Costs 0.8165 0.1816 0.0019 0.0000 0.0000 1.0000 Line 9
76
77 Allocated Cost 8,754,623 2,741,450 21,676 81,200 77,693 11,676,641 Exhibit 13-2
78 14 Allocation Of Administrative and General Expenses 0.7498 0.2348 0.0019 0.0070 0.0067 1.0000 Percent Total of Line 77
79
80 Allocated Cost 17,260,508 6,051,897 47,704 135,492 130,354 23,625,955 Exhibit 13-2
81 15 Allocation Of Cash Working Capital 0.7306 0.2562 0.0020 0.0057 0.0055 1.0000 Percent Total of Line 80
82
83 Allocated Cost 5,914,067 1,795,964 14,086 50,579 35,922 7,810,618 Exhibit 13-2
84 16 Allocation Of Labor Related Taxes and Benefits 0.7572 0.2299 0.0018 0.0065 0.0046 1.0000 Percent Total of Line 83
85
86 Allocated Cost 283,397,556 124,360,824 903,803 4,035,722 18,323,591 431,021,497 Exhibit 13-2
87 17 Allocation Of Organization,Franchises and Consents,Miscellaneous Intangible Plant and Other Rate Base Elements 0.6575 0.2885 0.0021 0.0094 0.0425 1.0000 Percent Total of Line 86
88
89 Allocated Cost 204,474,268 89,268,084 649,752 2,883,725 12,955,307 310,231,136
90 18 Allocation Of Income Taxes and Income Available for Return 0.6591 0.2877 0.0021 0.0093 0.0418 1.0000 Percent Total of Line 89
91
92 Allocated Cost 46,342,039 18,622,993 139,899 513,850 1,775,449 67,394,231 Exhibit 13-2
93 19 Allocation Of Regulatory Commission Expenses,Assessments,And Other Water Revenue 0.6876 0.2763 0.0021 0.0076 0.0263 1.0000 Percent Total of Line 92
94 20 Allocation Of Public Fire 0.6461 0.3505 0.0034 0.0000 0.0000 1.0000 Line 62
*Note:
"2022 Load Study",Case No.VEO-W-22-02,Direct Testimony of Ann Bui,Appendix B,Page 6
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 6A
M.Hatch
Page 2 of 2

Veolia Water Idaho Inc.
Proforma Test Year
Summary of Proposed Private Rates
Exhibit 13,Schedule 6B
CALCULATION OF MAX DAY/MAX HOUR AND OTHER RATIOS
Line
No. Source
1 Maximum Day Ratio(W/O Fire)
2 Maximum Day Ratio Weight Case No.VEO-W-22-02
3 Average Day 1.00 0.5017 Exhibit 14-F
4 Maximum Day Extra Capacity* 0.99 0.4983
5 1.99 1.0000
6 The maximum day ratio of 1.99 for the system is based on review of 10-years of maximum day ratios.
7 *Ratio of maximum day to average minus 1.0.
8 Maximum Day Ratio(W/Fire)
9 Maximum Day Ratio Volumes Weight Case No.VEO-W-22-02
10 Average Day 1.00 51,985 0.4918 Exhibit 14-F
11 Maximum Day Extra Capacity* 0.99 51,494 0.4872
12 1.99 103,478 0.9790
13 2,220 0.0210
14 105,698 1.0000
15 The bases for the potential demand of general service are the maximum day ratio of 2.02 and the
16 average daily system send out for test year of 51,518 CCF/day.The system demand for fire protection is a three
17 concurrent fires with the demand of 4,500 gpm for 4 hours,4,000 gpm for 4 hours and 1,500 gpm for 2 hours.
18 Maximum Hour Ratio(W/O Fire)
19 Maximum Day Ratio Percent Weight Case No.VEO-W-22-02
20 Average Day 1.00 25.5% 0.2395 Exhibit 14-F
21 Maximum Hour Extra Capacity* 2.92 74.5% 0.6993
22 3.92 100% 0.9388
23 *Ratio of maximum day to average minus 1.0.
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 6B
M. Hatch
Page 1 of 2

Line
No. Source
24 Maximum Hour Ratio(W/Fire)
25 Maximum Day Ratio Volumes Weight Case No.VEO-W-22-02
26 Average Day 1.00 51,985 0.2360 Exhibit 14-F
27 Maximum Hour Extra Capacity* 2.92 149,054 0.6766
28 Subtotal 3.92 201,039 0.9126
29 Fire Protection 19,251 0.0874
30 Total 220,290 1.0000
31 The bases for the potential demand of general service are the maximum day ratio of 4.00 and the
32 average daily system send out for test year of 51,518 CCF/day.The system demand for fire protection is a three
33 concurrent fires with the demand of 4,500 gpm,4,000 gpm and 1,500 gpm.
34 *Ratio of maximum hour to average minus 1.0.
35 Fire/Storage Ratio
4,500 gpm x 60 min x 4
hrs+1,500 gpm x 60
min x 2 hrs+4,000 gpm
36 Fire Protection Weight= x 60 min x 4 hrs = 0.0612 Case No.VEO-W-22-02
37 36,252,000 Gallons Exhibit 14-F
38
39 General Service Weight= 1.0000 0.0612 = 0.9388
40 The ratio of the capacity required for a 4 hour demand and 2 hour demand of fire flow,as related to total storage capacity.
41 Transmission&Distribution Ratio
42 Total Ln-Feet of mains Ratio Case No.VEO-W-22-02
43 Transmission Mains 29,910,220 0.4365 Exhibit 14-F
44 Distribution Mains 38,608,964 0.5635
45 68,519,184 1.0000
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 6B
M. Hatch
Page 2 of 2

Veolia Water Idaho Inc.
Proforma Test Year
Summary of Proposed Private Rates
Exhibit 13,Schedule 6C
Meter and Service Equivalents
Line No.
Table 1: Meters by Size and Class
1 Meter Size Residential Commercial Public Authority Private Fire Public Fire/Hyrd Total
2 5/8" 22,186 552 4 22,741
3 3/4" 61,945 2,231 9 64,184
4 1" 9,512 2,667 30 12,210
5 1-1/2" 257 2,234 22 2,513
6 2" 121 2,694 38 2,853
7 3" 261 1 262
8 4" 53 53
9 6" 7 7
10 8" 1 1
11 10" 0
12 12" 0
13 Total 94,022 10,700 104 0 0 104,826
14 3ercent of Tota 0.8969 0.1021 0.0010 0.0000 0.0000 1.0000
15 Source: Exhibit. Exhibit 5,Schedule 3
16 Table 2:5/8" Meter/Service Equivalents by Class
5/8"
Meter/Servic
17 a Equivalents Residential Commercial Public Authority Private Fire Public Fire/Hyrd Total
18 1 22,186 552 4 22,741
19 1.5 92,917 3,346 13 96,277
20 1.9 18,073 5,068 57 23,199
21 6 1,544 13,404 133 15,081
22 11.9 1,445 32,059 452 33,957
23 51.1 0 13,361 51 13,412
24 94.1 0 4,981 0 4,981
25 134 0 909 0 909
26 180 0 180 0 180
27 - 0
28 - I 1 0
29 Total 136,165 73,859 711 0 0 210,735
30 ercent of Tota 0.6461 0.3505 0.0034 0.0000 0.0000 1.0000
31 Source:AWWA M1 Table B-1
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 6C
M. Hatch
Page 1 of 2

Line No.
32 Table 2:3/4" Meter/Service Equivalents by Class
3/4"
Meter/Servic
33 a Equivalents Residential Commercial Public Authority Private Fire Public Fire/Hyrd Total
34 1 22,186 552 4 22,741
35 1 61,945 2,231 9 64,184
36 1.9 18,073 5,068 57 23,199
37 2.5 643 5,585 55 6,284
38 3 364 8,082 114 8,560
39 3.5 0 915 4 919
40 8.5 0 450 0 450
41 8.5 0 58 0 58
42 8.5 0 9 0 9
43 -
44 -
45 Total 103,212 22,949 243 0 0 126,403
46 ercent of Tota 0.8165 0.1816 0.0019 0.0000 0.0000 1.0000
Source:AWWA M1 Table B-1
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 6C
M. Hatch
Page 2 of 2

Veolia Water Idaho Inc.
Proforma Test Year
Summary of Proposed Private Rates
Exhibit 13,Schedule 6D
SUMMARY OF AVERAGE DAILY SEND OUT AND MAXIMUM DAILY USAGES FOR
THE YEARS OF 2012-2023
Average Daily
Send Out Maximum Daily Use
Year MGD MGD Ratio to Average
(1) (2)
2012 40.5 84.0 2.07
2013 42.1 82.0 1.95
2014 41.7 84.0 2.02
2015 43.1 85.5 1.98
2016 42.9 81.7 1.90
2017 41.6 83.7 2.01
2018 43.5 86.7 1.99
2019 41.1 82.5 2.01
2020 41.7 83.5 2.00
2021 44.4 88.5 1.99
2022 44.3 96.6 2.18
2023 44.5 95.0 2.13
Notes:
Average 2012-2021 1.99 Utilized in model to maintain daily ratios from previous case.
Average 2014-2023 2.02 Updated to provide comparison.
Source:Case No.VEO-W-22-02,Exhibit 14
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 6D
M. Hatch
Page 1 of 1

- -
Staff Discussion "
August 5, 2024 � � A -
Page 1

$43AB
Global Presence CENTRAL AND Worldwide Revenue
EASTERN EUROPE
Clmol Revenue:$7.41B(17%) 2203000
'OOO
NORTHERN , Employees Worldwide
EUROPE ~'
►,� �'�►E.. Revenue: { '�
$5.213(12%)
NORTH
AMER CA_ iFRANCE+-10 *;M -' f
( ° HAZARDOUS ti A.
Revenue:$3.4B 8/° ASIA-PACIFIC
WASTE EUROPE - � _
Revenue:$9.5B(22%) ! '��!• / Revenue: $5.213(12%)
NO
IBERIAAND
LATIN AM VEOLIA WATER
4.36 10°° TECHNOLOGIES
Revenue:
$ ( /) ITALY AND Revenue: $6.1 B(14%)
AFRICA-MIDDLE EAST
i Revenue: $2.1 B(5%)
OAlgust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 2 of 35

Veolia
North America Presence
105000+
employees across . • . • .
US and Canada
work sites . •' • •
OK • . ' a . •
N.
Water • ~, •• •• - •� •'
�� �l : • • �•. • _ . y..
• • 3 i• •
Waste •.
Sri •
Z?� Energy '!�' ?.
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 3 of 35

Veolia North America
Regulated Utilities
1 ,051
employees across
the US Rhode
Island
6 '
ef'
states
Pennsylvania
64000+ Idaho New Jersey
customer
connections
Delaware
Water
Sewer
OA19-t2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 4 of 35

Objectives & Agenda
Objectives:
• VWID seeks guidance on expectations for the next rate case, anticipated filing is 2024.
• Share VWID Load Study efforts and findings, to-date
• Discuss next steps
Agenda
• Introductions
• Background
• Key Findings and Insights
• Data availability
• Load Study efforts, to date
• Irrigation
• Other Considerations
OAlp t 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 5 of 35

Background
Previous Rate Case: VEO-W-22-02
PUC Finding Summary: VWID did not consider new sampling methodologies, customer class
definitions, nor data sources in its analysis. Rather, the Company collected and analyzed its data only
in comparison to "typical water utility customer classes" and relied upon its preconceived assumptions
as to the correctness of those typical classes.
• Other Issues
• Irrigation
• AMI data availability/infrastructure roll-out
OA,,-i 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 6 of 35

Class & Rate Schedule
Relationship
Typical Hierarchy:
Customer Class > Rate Schedule > Rate Code
WVID's Structure:
Collapses Customer Classes into a single General Metered Schedule
Previous Load Study &COS Class Rate Schedule
Customer Classes 1 2 3 4 1
Res. I Comm IPA I Fire General Metered
OA19-t2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 7 of 35

Tariff Definitions
Customer Classes RULES AND REGULATIONS GOVERNING THE RENDERING OF SERVICE(cont'd)
51. Residential customer shall designate a building under one roof,which is
owned,leased or rented by one party and occupied as a residence.
52. Commercial, Industrial and Municipal customers shall be designated by the
following:
I. Commercials customer shall designate:
A. A building containing two or more apartments or family units,which
are rented or leased to tenants.
B. A building occupied by a retail or service business which does not
manufacture any item or items on the premises-
C. Any building containing any combination of Wand 'B'above.
D. A hotel,motel,tourist court,trailer court or mobile home park which
rents or leases rooms or spaces to tenants.
II. Industrial customer shall designate any building or combination of buildings
in the same compound whose primary use is for the manufacture,
fabrication,and/or assembly of any product.
III. Municipal customer shall designate a publicly owned building such as a
school,city hall,courthouse,fire house,hospital,or other public institution.
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 8 of 35

M-1 Manual
General Class Definitions
General Classes
It is common for water utilities to have three principal customer classes:residential,com-
mercial, and industrial. Utilities may define these general customer classes differently,
but,in very broad terms,the following definitions are common.
• Residential:One-and two-family dwellings,usually physically separate
• Commercial:Multifamily apartment buildings and nonresidential,nonindustrial
business enterprises
• Industrial:Manufacturing and processing establishments
OA19-t2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 9 of 35

VEOLIA WATER IDAHO,INC. Jan Noriyuki<.
Tariff SCHEDULE NO.1 (Continued)
General Metered Rates GENERAL METERED SERVICE EAGLE WATER SERVICE AREA
Availability:To all existing General Metered customers residing in the area formerly serviced by
Eagle Water Company as of January 1,2022.
Monthly
Customer Charges Per Meter Charge
Meter Size
5/8"-3/4 $7.17
1- $9.16
1-1/2" S15.67
2'or multiple meters of equivalent capacity S24.33
3"or multiple meters of equivalent capacity S47 45
4"or multiple meters of equivalent capacity S88.53
6"or multiple meters of equivalent capacity $147.81
8"or multiple meters of equivalent capacity $193.36
10"or multiple meters of equivalent capacity $275.56
Volume Charge Winter Rates
For all water used less than 1.5CCF(100
cubic Feet)(CCF)(1 CCF=748 gallons): $0 9966
For all water used greater than 1.5CCF $0 9966
Volume Charge Summer Rates
For all water used less than 1.5CCF(100
cubic Feet)(CCF)(1 CCF=748 gallons): $0 9966
For all water used greater than 1.5CCF $1 2618
QAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 10 of 35

System Composition
By Customer Class
Billing System State Parcel Data
Residential Residential
Public AuthorityFarm
Manufactured
Land
Commercial
II ff Commercial
O A19-t2024
9
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 11 of 35

Key Preliminary Findings
and Insights
• Insufficient Data
o Reclassification of customers
o To identify customers with access to irrigation and that use it
o At this juncture Meter Size may be the best predictor of customer behavior, consistent with tariff design
• Current Tariff Design
o Is not inconsistent with water rate designs throughout Idaho and in other Veolia rate-regulated jurisdictions
o The more a customer uses, the more the customer pays.
o Those who use more water pay more toward fixed costs through the commodity charge than customers that
use less water
• Potential Implications of Reclassification
o More granular load study and rate schedule refinements will impact G&A/customer costs.
o Tariff re-design
o Administrative burden of administering more rate schedules
o Recoding current billing systems
o Labor and IT resources needed for future analysis.
• Full AMI Rollout
o Long-term effort
OAugust 2024 o Cost impacts
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 12 of 35

Data
CCB Data (Billing System)
• Purpose is to facilitate accurate billing of customers.
• CCB Data
o Challenge: Bi-monthly readings, fidelity of peaking behaviors not available
■ How far the meter has spun between readings?
■ Only able to calculate daily/monthly averages
■ Unable to identify actual usage behaviors. E.g., periods of"peaking" behavior.
o Challenge: Matching billing cycle data to months
o Strength: Billing grade data = usage is accurate
• Includes:
o Revenue Class
o Meter size
o Consumption
o Rate code
OAlp t 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 13 of 35

Has AMI Data for at Least One Mater
Ha•AMI
Data
r�
aa>t No
AMI
• AMI enables hourly interval reads, and is often r
integrated with communications networks and �e'
data management systems.
!k. `
• Approximately'/3 of the VWID system has AMIAW
o Complete rollout anticipated over 13-14 ' low
� • -'�
years at current installment rates and
expected budgets
• Current Analysis: "
o Utilizes 2 years'worth of AMI data
• Challenges:
o AMI is more representative of certain ' e- "v
customer groups than others
o Verification of data quality to CCB data ' � r
o Missing values
OA19-t2024 (C)OP-S—Map co 11-11(C)CARTO
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 14 of 35

Irrigation Data Availability
• VWID does not collect data that indicates whether a customer
o Is an irrigation district member.
o Said irrigation district member has access to irrigation.
o Said irrigation district member is using irrigation or VWID resources.
• Could Ada County Parcel be Used?
o The Ada County Assessor's Office maintains comprehensive property records on all real and personal
property within the county.
• Over two hundred descriptors, some of potential interest, e.g.
o Parcel Attributes
■ Property Code (R= residential, C =commercial, F =farm, L= land, M = Manufactured)
■ Acres
o Residential Attributes of possible interest
■ Number of dwellings on the parcel (duplex= 2, triplex= 3, etc.),Year built, Number of bedrooms,
Number of Bathrooms, Pool sq.ft, Design (1=Single Level; 2=Two Story; 3=Split Entry;4=Tri-Level;
5=Other; 6=Condo;7=Townhome; 8=Three Story)
o Commercial Attributes of possible interest
■ Group number,Type number, State Category code, number of stories
OAlp t 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 15 of 35

Data Analysis
Methodology Summary
Questions We Asked
• Can meaningful patterns be found in the data to support customer classifications?
• Can meaningful patterns be found and used to identify irrigation customers?
Process Summary
• Analyze CCB data to identify correlations
• Analyze AM data to identify correlations
• Merged Ada County Parcel Data with CC&B and AMI data to identify correlations
Methods
• Statistical Analysis/Explanatory Power
• Regression
o Linear and tree
• Cluster Analysis
o Simple and multi-dimensional
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 16 of 35

Data Analysis
Summary Findings
• Insufficient Data
o Reclassification of customers
■ Strong trends/clusters do not currently manifest
■ AMI data challenges
• Partial system saturation
• AMI was more representative of certain customer groups than others.
• Verification of data quality to CCB data
• Missing values
• Data quality validation with CCB
o To identify customers with access to irrigation and that use it.
• At this juncture Meter Size may be the best predictor of customer behavior, consistent with current Tariff design.
• Customer re-classification warrants a broader policy discussion
OAlp t 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 17 of 35

Utility Revenue Collections Do Not
Irrigation Reflect Utility Cost Structures
Summary Findings Actual Cost Actual sill
Customer
12% Fixed Meter
Insufficient data to identify Charge
33%
customers with access to irrigation
and use it.
• VWID's General Metered rate schedule with
inclining block seasonal rate addresses concerns Fixed
about irrigation customers potentially 82% Variable
underpaying or overpaying. Commodity
Charge 67%
• Customers that use more water pay higher bills.
Conversely, those that use less pay less.
o Also addresses"customer classification"
issue.
Variable
6%
OAlp t 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 18 of 35

Ratemaking Spectrum
Finding A Balance
Cost-Based Rates derived from a Cost of Service Study may
inform rate design; they are the "jumping off point" for the broader
rate design discussion
Cost-Based Policy-Based
Rates Rates
OA,,-i 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 19 of 35

Other Considerations
• Costs
• G&A associated with: Tariff redesign, re-coding of billing system, customer class audit or
other informational audit would be time and labor intensive, data analytics staffing and
hardware.
• Full AMI rollout: millions of dollars over long time-horizon
• Additional meters for those that use VWID for irrigation = additional customer costs.
• Customer Acceptance
• Customer acceptance of a private company using public data to assess bills is unknown.
• Without definitive information on irrigation, would customers accept "estimates" used to be
placed on a specific rate schedule?
• Precedent
OA,,-i 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 20 of 35

Recommendations &
Discussion
• Utilize current customer classes for load study and Cost of Service purposes.
o VWID's General Metered rate schedule and separate fire protection schedules tempers
concern about customer classifications.
• M-1 described Base-extra capacity method remains reliable.
• Next Steps?
OAlp t 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 21 of 35

Q VEOLIA -�
ti
�r.
Appendmix v r.
k
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 22 of 35

Is The Data
Representative?
Uncertain/Not Enough Data
Total Average Consumption[MGL] ■■■■■
� Not Representative
Peak Month ■■■■■
Peak Factor ■■■ ■
O A19-t2024
23
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 23 of 35

Average Daily
Consumption[TGaI] Peak Factor[-] Peak Month[-]
50000 - -
40000- -
Customer
> Class
1000 None
PBA
v 20000- - COM
LL
RES
10000- -
50000- - Meter
Size
40000- — - 58.0
75.0
30000 • N' 100.0
a 150.0
20000- ■ ■ 200.0
300.0
10000- 400.0
600.0
milli,
0 1 2 3 0 5 10 15 20 0 5 10 5
O A19-t2024 Value Value Value
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 24 of 35

�P
R L
Parcel Type =M
Has AMI Meter
as L ' l+
..:� 1
� r
r L
• �1vx<y' 1
OA19-t2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 25 of 35

Average Consumption Distributions by Meter Size and AMI Meter Presence
10^-
Has AMI Meter
103- False
True
�:y 102-
101-
0
.Q
E 10°-
0
0
v 10-1-
b0
> 10-2-
Q
103-
104-
10-5-
0058 0075 0100 0150 0200 0300 0400 0600
Meter Size
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 26 of 35

Peak Month by Meter Size and AMI Meter Presence
Has AMI Meter
False
Dec-
True
Nov-
Oct-
Sep
Aug-
Jul-
0
Jun-
a6 May-
a
Apr-
Mar-
Feb-
Jan-
0058 0075 0100 0150 0200 0300 0400 0600
Meter Size
QAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 27 of 35

Peaking Factor by Meter Size and AMI Meter Presence
102-
0
V
LL 10'-
Y
N
N
a
10°-
0058 0075 0100 0150 0200 0300 0400 0600
Meter Size
Has AMI Meter
False True
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 28 of 35

10,-
Clustering is Absent :- •. ...--• . .....
..g.aK:
•:ej• i't✓w i� ''
' ••• �' ,•+' a ,• "' Meter Size
075
100
058
LL
v f.� 'y �atj'• 200
t, iJA
j.•k 300
400
P.
600
800
10°,
10-3 10 2 10-1 101 101 102
Average Daily Consumption[MGL]
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 29 of 35

Clustering is Absent ,
30- -
cvirtme►c1m
RES
OOM
• Technique compresses 3 20 PM
variables into 2-D
• By Customer Class 10" A.
• Variables:
• Usage
• ° * ,
Peaking Factor
• Peak Month
-10- -
• Little correlation
-20-
-30
-30 -20 -10 0 10 20 30
OAugust 2024 UMAP1
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M.Hatch
Page 30 of 35

Clustering is Absent -
30- -
Meter Size
58.0
75.0
• Technique compresses 3 20- 100.0
variables into 2-D 200.0
�r.C.
0.0
300.0
• By Meter Size 10 �, � 400.0, `�
eoo.o
eoa.a
• Variables: a �.
•• Usage <
0-
Peaking Factor .
• Peak Month -10
• Little correlation; some
meter size clustering _20_
illustrated by color
-30
-30 -20 -10 0 10 20 'Gi
OAugust 2024 UMAP"
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 31 of 35

UMAP of Residential Data
-5.0
Clustering is Absent 20
-Q5
15-
UMAP: way of displaying
-ao
high-dimensional data (more 10 ':,, '••. j
than two columns of a table) into
two dimensions. The distance 5 •;7 " 3.5
between each pair of points
indicates how similar they are in a = ' _ 's y's,.,�'•' 'x.•: '
3.0
all original dimensions. ° "sly •{'
• Too many clusters and -5 ° �s°- ° -25
Nal
observations that belong to no ., f
cluster.
-10 �' °, -2.0
• Based on 42 dimensions to
achieve 95% confidence level. -15 1.5
• What would that even mean for -20-
tariff design?M?
-15 -10 -5 0 5 10 15
0 August2024 UMAP1
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 32 of 35

Most important features for predicting Residential Peak Factor
Decision Tree Ridge Linear Regression
0.6-
0.5-
0.4-
c
`o
0.3-
v
1� 0.2- -
v
LL
0.1 _ _
� � ■ ■ ■ ■ ■ .
o.o- _
aLDa a J a a
~ ¢ J O m O
� � z Z
> OJ t7 O ¢� a O y O O p a
O v lZ7l O = Z
lD lZ7l
_Z Z_ Z_
Z Z Z
O O O
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 33 of 35

Most important features for predicting Residential Peak Factor
(Excluding longitude and latitude)
Decision Tree Ridge Linear Regression
0.30-
0.25-
CU
0.20-
`o
0.15- -
v
0.10-
v
LL
0.05- , , ■ . , , , ,
w LL LL LL LL v a J
Cr gi a Cr Cr 01 �i m Wi o,
CO
�
¢ � m Y m m m
¢ ¢ � � i✓ a v_ � w_ � w
> o a z a o z Y z oo d z
z z z z z z
z z z oN z
0 0 0 0
OAugust 2024
Case No.VEO-W-24-01
Exhibit No. 13
Schedule 7
M. Hatch
Page 34 of 35

AV E•
The information contained in this presentation is
based on the Veolia group's understanding and
know-how of the scientific and technical fields
discussed herein as of the time of publication.
Statements that may be interpreted as predictive
of future outcomes or performance should not be
considered guarantees of such, but rather
reasoned assessments of the possible evolution
of the technologies described.
As this document is based on the state of the
Questions? Veolia group's scientific, technical,
■ asg�latory knowledge at the time of its
publication, the completeness and accuracy of
the information contained herein cannot be
IJames Cagle guaranteed.
James.CagleCa�veolia.com
[phone] Descriptions contained herein apply exclusively
to those examples and/or to the general
situations specifically referenced, and in no
event should be considered to apply to specific
scenarios without prior review and validation.
.• •