20241122Direct Timothy Michaelson_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]
18557783.1 [30.2641
Attorneys for TVeolia 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 TIMOTHY MICHAELSON
FOR VEOLIA WATER IDAHO,INC.
NOVEMBER 22,2024

I INTRODUCTION
2 Q. Please state your name and business address.
3 A. My name is Timothy Michaelson, and my business address is 461 From Road, Suite 400,
4 Paramus,New Jersey 07652.
5 Q. What is your occupation?
6 A. Senior Director—Regulatory Business.
7 STATEMENT OF QUALIFICATIONS
8 Q. Please describe your educational background and other qualifications.
9 A. I graduated from St. Thomas Aquinas College with a Bachelor of Science degree in
10 Accounting in 1990 and Iona College with an MBA in Finance in 2000. 1 am currently the
11 Treasurer of the New York Chapter of the National Association of Water Companies.
12 Q. Please describe your work experience.
13 A. I am employed by Veolia Water M&S (Paramus), Inc. which I joined in November of
14 1994. During my employment, I have worked in the Corporate Accounting and Corporate
15 Planning Departments as an Accountant, Planning Analyst, Planning Manager and
16 Planning Director. I also worked as the Director of Finance for SUEZ Water's New Jersey
17 Division and as the Director of Finance for SUEZ Water's Regulated Segment. In May of
18 2009, I joined the Regulatory Business Department.
19 Q. Before what regulatory agencies have you previously presented testimony?
20 A. I have testified in several cases before the New York State Public Service Commission, the
21 Connecticut Public Utilities Regulatory Authority, the State of Rhode Island and
22 Providence Plantations Public Utilities Commission and before the Idaho Public Utilities
PAGE 1 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I Commission in the Company's two most recent rate cases; SUZ-W-20-02 and VEO-W-22-
2 02.
3 PURPOSE OF TESTIMONY
4 Q. Please summarize your testimony.
5 A. My testimony supports the proof of revenue under present and proposed rates and the
6 development of Test Year revenues.
7 Q. Are you sponsoring any exhibits to your direct testimony?
8 A. Yes. I am sponsoring Exhibit No. 5, which presents the proof of revenue including the
9 application of present and proposed rates to the consumption analysis for the 12 months
10 ended August 31, 2024 ("Historic Test Year")plus four months adjustment period ending
I I December 31, 2024 ("Test Year"), and Test Year revenue under present and proposed
12 rates, including adjustments to revenue.
13 Q. Have you prepared proof of revenue schedules under present and proposed rates?
14 A. Yes. Schedules 1 through 9 in Exhibit 5 provide the proof of revenues from the
15 application of present and proposed rates to the customer consumption analysis as well as
16 support for normalizing adjustments. The Schedules include Veolia Water Idaho, Inc.
17 ("Company"or"Veolia Water Idaho") designated as "VWID System" as well as former
18 Eagle Water Company customers which became part of Veolia Water Idaho, Inc. in late
19 December 2021. Separate revenues and rates are provided for former Eagle Water
20 Company customers (designated as "Eagle—Exist" on the Schedules) and new Eagle
21 Water Company customers within Eagle Water Company's former service territory
22 (designated as "Eagle—New" on the Schedules). Order No. 35247 in Case Nos. SUZ-W-
23 18-02 and EAG-W-18-01 established phased-in rates for former Eagle Water customers.
PAGE 2 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I Any new customers starting service or connecting in the present Eagle Water service
2 territory after December 31, 2021, will pay Veolia Water Idaho rates when beginning
3 service. All Eagle customers are billed monthly, while Veolia Water Idaho customers are
4 billed bi-monthly.
5 Q. Please describe Schedule 1.
6 A. Schedule 1 summarizes the application of proposed rates to the consumption analysis for
7 the Test Year and the Test Year revenues under proposed rates for that same period.
8 Column 2 presents the Test Year revenues at present rates from column 10 of Schedule 2.
9 Column 3 presents the Test Year revenues at proposed rates by applying the proposed rates
10 to the detailed consumption analysis by customer class provided in Schedule 3 —VWID
11 System, Schedule 3 —Eagle Exist and Schedule 3 —Eagle New. Columns 4, 5, and 6 show
12 the impact at proposed rates (Phase I) of the VWID System, Eagle New and Eagle Existing
13 adjustments presented in Schedules 4A, 4B and 4C. Column 7 calculates the Test Year
14 revenue at proposed rates (Phase I), column 8 shows the proposed increase (Phase I)by
15 customer class and column 9 provides the percentage increases (Phase 1)by customer
16 class. Columns 10, 11 and 12 show the impact at proposed rates (Phase II) of the VWID
17 System, Eagle New and Eagle Existing adjustments presented in Schedules 4A, 4B and
18 4C. Column 13 calculates the overall Test Year revenue at proposed rates (Phase 11)
19 including adjustments, column 14 shows the proposed increase (Phase II)by customer
20 class and column 15 provides the overall percentage increase by customer class.
21 Q. Please describe Phase I and Phase II increases.
22 A. In order to help mitigate the increase to customers, the Company is proposing to phase-in
23 the implementation of new rates. Phase I is calculated at 70% of the overall increase and
PAGE 3 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I Phase II is calculated at 30% of the overall increase. The Company is proposing to
2 implement Phase II increases one year after Phase I goes into effect.
3 Q. How are the proposed Phase I and Phase II increases for former Eagle Water
4 Company (Existing) customers accounted for in the Company's filing?
5 A. The requested rate increase is based on a Test Year revenue requirement as of 12/31/24.
6 The proposed Phase I and Phase II increases are based solely on this revenue requirement.
7 Subsequent Eagle rates, once new rates and potential phase-in approaches are approved in
8 the instant case, will be based on the phase-in formulas established in the Eagle acquisition
9 Order No. 35247 in Case Nos. SUZ-W-18-02 and EAG-W-18-01.
10 Q. Please describe Schedule 2.
11 A. Schedule 2 summarizes the application of present rates to the consumption analysis and the
12 Test Year revenues under present rates for the Test Year ended December 31, 2024.
13 Column 2 presents the Historic Test Year revenues per books by customer class. Column
14 3 removes surcharge revenue, the balance of unbilled revenue accrued at the end of the
15 Historic Test Year and other miscellaneous adjustments. Column 5 shows the revenues
16 from the application of present rates to the detailed consumption analysis for the Historic
17 Test Year from Schedule 3 VWID, Schedule 3 Eagle Exist and Schedule 3 Eagle New.
18 Columns 6, 7 and 8 show the impact at current rates of the adjustments presented in
19 Schedules 4A, 4B and 4C. Column 9 adjusts for the normalization of Historic Test Year
20 rates for existing Eagle customers. The Historic Test Year(September 2023 —August
21 2024) includes four months of previously phased-in rates (September 2023 —December
22 2023)prior to those customers moving to their current rates in January 2024. Existing
PAGE 4 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I Eagle customers are priced out at the rates that will be effective in December 2024.
2 Finally, Column 11 presents Test Year revenue at present rates.
3 Q. Please describe Schedule 3
4 A. Schedule 3 -VWID, Schedule 3 - Eagle Exist and Schedule 3 - Eagle New provide the
5 application of present and proposed rates (Phase I and Phase 11)to the detailed
6 consumption analysis and billing determinants by customer class for the Historic Test Year
7 and Test Year.
8 Q. Please describe Schedules 4 through 4C.
9 A. Schedule 4 summarizes the impact on billing determinants associated with the three
10 revenue adjustments shown on Schedules 4A, 4B and 4C. Adjustment R1, detailed on the
11 4A Schedules, adjusts revenues at present and proposed rates by annualizing for the gain or
12 loss of customers during the Historic Test Year. Adjustment R2, detailed on the 4B
13 Schedules, adjusts revenues at current and proposed rates for the projected increase in the
14 average number of customers through the Test Year. Adjustment R3, shown on the 4C
15 Schedules, adjusts revenues at present and proposed rates due to the projected decline in
16 customer usage for residential and commercial customers.
17 Q. How did you determine the projected decline in customer usage for residential
18 customers shown in Adjustment RR
19 A. For the residential customer usage adjustment, I performed a 30-year regression analysis of
20 per-capita usage utilizing actual residential usage, calendar year and Palmer Z index as
21 inputs. The Palmer Z index is a measure of short-term drought on a monthly scale. For
22 the calculation of the customer usage projection, the Palmer Z index amounts were taken
23 from NOAA National Centers for Environmental information, Climate at a glance:
PAGE 5 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I Divisional Time Series,published July 2024 from https://www.ncdc.noaa.gov/cag/. A
2 "Predicted residential"usage amount was calculated(94.11 thousand gallons per customer)
3 and compared to the actual (102.91 thousand gallons per customer)usage. The difference,
4 (8.79 thousand gallons)was converted to CCFs to arrive at the (11.76) CCF adjustment per
5 residential customer. Exhibit 5 Schedule 4D provides the calculation. This methodology
6 is the same I utilized in the Company's prior two rate cases and which the Company
7 believes was used by Staff in the case prior.
8 Q. How did you determine the projected decline in customer usage for commercial
9 customers shown in Adjustment R3?
10 A. For the commercial customer usage adjustment, I performed the same regression analysis
11 as conducted for the residential customers using the same inputs. A"Predicted
12 commercial"usage amount was calculated(474.82 thousand gallons per customer) and
13 compared to the actual (522.20 thousand gallons per customer)usage. The difference,
14 (47.38 thousand gallons)was converted to CCFs to arrive at the (63.34) CCF adjustment
15 per commercial customer. Exhibit 5 Schedule 4E provides the calculation.
16 Q. Regarding projected customer usage, did Commission Staff suggest improvements to
17 the Company's methodology in the last rate case filing (Case VEO-W-22-02)?
18 A. Yes. Commission Staff witness Michael Eldred proposed two improvements that he
19 believed should be incorporated into the Company's next filing. The first was to either
20 create 12 monthly models similar to the models he developed in Case VEO-W-22-02 to
21 compare against the Company's annual model or include monthly data and variables in a
22 single regression model. The second was to normalize for economic conditions such as
23 wages, employment rate, and some measure of buying power due to inflation.
PAGE 6 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I Q. Did the Company model any of these suggestions?
2 A. Yes.
3 Q. What were the results?
4 A. Generally, we found that there weren't strong correlations to consumption utilizing Staff s
5 suggestions, as evidenced by lower R-squared value or higher P value regression results
6 which suggest lower statistical relevance (i.e., lower explanatory power). Also, with
7 regards to the first suggestion of utilizing monthly calculations, the Company would note
8 that the vast majority of Veolia Water Idaho customers are billed bi-monthly which creates
9 a mismatch using monthly Palmer Z figures. For example, if a customer received their bill
10 at the end of July, it would be based primarily on consumption from July and June. If a
11 customer received their bill in the middle of July, it would be based primarily on
12 consumption from half of July, all of June and half of May. If a customer received their
13 bill at the beginning of July it would be based primarily on consumption from June and
14 May. The Company feels that pairing consumption from those various periods with a
15 single month (July in this case) Palmer Z reading is not appropriate as it can result in
16 potentially inaccurate or misleading results. Because the weather normalization
17 adjustment is such a critical element of any rate case filing, the Company would be open
18 to, and even suggest, meeting with IDPUC Staff periodically before the next rate case
19 filing to explore strategies to further refine the calculation.
20 Q. Please describe Schedules 5 and 6.
21 A. Schedule 5 provides the average actual annual usage by residential customer in gallons as
22 well as the predicted average annual usage. Schedule 6 plots the actual annual usage,
23 predicted annual usage, and includes a linear trend line of actual usage demonstrating the
PAGE 7 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

I decline in average consumption. The table at the bottom of the graph compares actual total
2 gallons and CCFs at the Historic Test Year compared to the Test Year ended December 31,
3 2024.
4 Q. Please describe Schedules 7 and 8.
5 A. Schedule 7 provides the average actual annual usage by commercial customer in gallons as
6 well as the predicted average annual usage. Schedule 8 plots the actual annual usage,
7 predicted annual usage, and includes a linear trend line of actual usage demonstrating the
8 decline in average consumption. The table at the bottom of the graph compares actual total
9 gallons and CCFs at the Historic Test Year compared to the Test Year ended December 31,
10 2024.
11 Q. How did you develop proposed volumetric and fixed rates?
12 A. The proposed volumetric and fixed rates shown on Schedule 9A, 9B and 9C were
13 developed by applying a uniform percentage increase across all customer classes for Phase
14 I and Phase II, except for private fire rates which the Company is proposing to leave at
15 present rates. Additionally, the Company is proposing to discontinue billing customers for
16 private fire hydrants. Please refer to the testimony of Company witness Hatch which
17 describes the Cost of Service Study results and rationale for revenue allocation to the
18 different customer classes. Please also refer to the testimony of Company witness Johns
19 for more details concerning the discontinuance of private hydrant rates.
20 Q. Does this conclude your testimony?
21 A. Yes, it does.
PAGE 8 OF 8
T.MICHAELSON,DI
VEOLIA WATER IDAHO,INC.

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 TIMOTHY MICHAELSON

VEOLIA WATER IDAHO,INC.
SUMMARY OF TEST YEAR REVENUES UNDER PRESENT AND PROPOSED RATES
FOR THE TEST YEAR ENDED DECEMBER 31,2024
Adjustment R1 Adjustment R2 Adjustment R1 Adjustment R2
Bill Analysis - -Customer -Customer Total Test Year
Test Year Revenues, Annualization Growth from Adjustment R3 Total Test Year Annualization Growth from Adjustment R3 Revenue
Revenues, Proposed of Historic Test 9/1/2024- -Usage Revenue Proposed of Historic Test 9/1/2024- -Usage Proposed Proposed Phase II%
Present Rates Rates Phase I Year Growth- 12/31/2024- Adjustments- Proposed Increase Phase Phase I% Year Growth- 12/31/2024- Adjustments- Rates-Phase Increase Phase Increase
Customer Classification (Schedule 2) (Schedule 3) Phase I Phase I Phase I Rates-Phase I I Increase Phase II Phase II Phase II II II (overall)
(7)_(3)+(4)+ (13)_(7)+
(1) (2) (3) (4) (5) (6) (5)+(6) (8)_(7)-(2) (9)_(8)/(2) (10) (11) (12) (14) (14) (15)
METERED SALES
Residential 38,060,692 45,792,372 158,406 46,784 (2,480,790) 43,516,773 5,456,080 14.3% 8,484 2,506 (132,869) 45,847,494 2,330,722 20.5%
Commercial 16,455,387 20,098,000 178,530 63,696 (1,525,912) 18,814,313 2,358,925 14.3% 9,562 3,411 (81,727) 19,821,992 1,007,679 20.5%
Public Authority 151,599 173,593 (262) - 173,331 21,731 14.3% (14) - 182,614 9,283 20.5%
Total Metered Sales 54,667,679 66,063,965 336,674 110,480 (4,006,702) 62,504,416 7,836,737 14.3% 18,032 5,917 (214,596) 65,852,100 3,347,684 20.5%
UNMETERED SALES
Private Fire Protection 1,516,661 1,468,628 19,318 3,240 1,491,186 (25,475) -1.7% - - 1,491,186 - -1.7%
Public Fire Protection - - - - - - -
Total Unmetered Sales 1,516,661 1,468,628 19,318 3,240 1,491,186 (25,475) -1.7% - - 1,491,186 -1.7%
Total Sales of Water 56,184,341 67,532,593 355,991 113,720 (4,006,702) 63,995,603 7,811,262 13.9% 18,032 5,917 (214,596) 67,343,287 3,347,684 19.9%
Other Operating Revenue 50,945 50,945 - - 50,945 - 50,945 - 0.0%
Total 56,235,286 67,583,538 355,991 113,720 (4,006,702) 64,046,548 7,811,262 13.9% 18,032 5,917 (214,596) 67,394,232 3,347,684 19.8%
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.1
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
SUMMARY OF HISTORIC TEST YEAR REVENUES UNDER PRESENT RATES AND TEST YEAR REVENUES UNDER PRESENT RATES
FOR THE TEST YEAR ENDED DECEMBER 31,2024
Per Books Bill Analysis Adjustment 2 Normalization
Revenues Removal of Adjusted Revenues Adjustment 1 Customer of Existing
Historic Test Unbilled, Historic Test Historic Test Annualization Growth from Adjustment R3 Eagle Total Test Year
Year Rates Surcharges& Year Book Year Rates of Historic Test 9/1/24- weather usage Customer Revenue
Customer Classification 8/31/2024 Misc Revenue (Schedule 3) Year Growth 12/31/24 adjustment Rates Present Rates
(10)_(5)+(6)
(1) (2) (3) (4)_(2)+(3) (5) (6) (7) (8) (9) +(7)+(8)+(9)
METERED SALES
Residential 40,001,372 (479) 40,000,893 40,000,893 138,545 40,918 (2,169,748) 50,084 38,060,692
Commercial 17,551,023 153 17,551,176 17,551,176 156,146 55,710 (1,334,593) 26,950 16,455,387
Public Authority 147,502 3,855 151,357 151,356 (229) - 472 151,599
Total Metered Sales 57,699,898 3,529 57,703,427 57,703,425 294,462 96,628 (3,504,342) 77,505 54,667,679
UNMETERED SALES
Private Fire Protection 1,492,979 - 1,492,979 1,492,979 19,318 3,240 1,124 1,516,661
Public Fire Protection 3,855 (3,855) - - - - - -
Total Unmetered Sales 1,496,834 (3,855) 1,492,979 1,492,979 19,318 3,240 1,124 1,516,661
Total Sales of Water 59,196,732 (326) 59,196,406 59,196,405 313,780 99,868 (3,504,342) 78,629 56,184,341
Other,Surcharge,Unbilled 120,537 (69,592) 50,945 50,945 - - - 50,945
Total 59,317,269 (69,918) 59,247,351 59,247,350 313,780 99,868 (3,504,342) 78,629 56,235,286
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.2
T. Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
APPLICATION OF PRESENT RATES AND PROPOSED RATES TO CONSUMPTION ANALYSIS-VWID SYSTEM
HISTORIC TEST YEAR ENDED AUGUST 30,2024 AND TEST YEAR ENDED DECEMBER 31,2024
Increase 6.1%
Increase PHASE PHASE II
Historic TY Historic Historic Historic TY Historic TY 1 14.3% Proposed Meter/ Revenue Revenue Meter/ Revenue Revenue
Rate Block #Bills Test Year Test Year Total Present Revenue Proposed Revenue Consump Proposed From Proposed Consump Proposed From Proposed
CCF Volumes Revenues #Bills Consumption Rate Pres Rate Rate Phasel Adjustment Rate Adjustments Rates Adjustment Rate Adjustments Rates
(1) 0 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
Residential-Bi-Monthly Residential-Bi-Monthly Residential-Bi-Monthly
Customer Charge
5/8 122,729 3016,690 122,729 24.58 3,016,690 28.10 3,449,143 460 28.10 12,926 3,462,069 460 29.61 13,618 3,647,494
3/4 357,938 8:798,110 357,938 24.58 8,798,110 28.10 10,059,352 1,341 28.10 37,697 10,097,049 1,341 29.61 39,716 10,637,839
1 56,496 1,775,095 56,496 31.42 1,775,095 35.92 2,029,561 212 35.92 7,606 2,037,167 212 37.85 8,013 2,146,276
11/2 1,526 82,019 1,526 53.75 82,019 61.46 93,777 - 61.46 - 93,777 - 64.75 - 98,800
2 723 60,292 723 83.42 60,292 95.38 68,935 95.38 68,935 100.49 72,627
Subtotal 539,412 13,732,206 539,412 13,732,206 15,700,768 2,013 58,228 15,758,996 2,013 61,347 16,603,035
Winter Usage 3,429,086 5,858,936 3,429,086 1.7086 5,858,936 1.9535 6,698,836 (277,026) 1.9535 (541,179) 6,157,657 (277,026) 2.0582 (570,164) 6,487,456
Summer Usage
Up to 3 CCF 1,468,552 2,509,222 11418,552 1.7086 2,509,222 1.9535 2,868,867 (118,640) 1.9535 (231,767) 2,637,100 (118,640) 2.0582 (244,181) 2,778,341
Over3 CCF 7,673,2B5 16,597,315 7,673,285 2.1630 16,597,315 2.4731 18,976,601 (619,902) 2.4731 (1,533,064) 17,443,537 (619,902) 2.6055 (1,615,173) 18,377,799
Subtotal 12,570,923 24,965,472 12,570,923 24,965,472 28,544,304 (1,015,568) (2,306,010) 26,238,294 (1,015,568) (2,429,518) 27,643,595
Total Class 38,697,678 39,697,678 44,245,072 (2,247,782) 41,997,290 (2,368,171) 44,246,630
Commercial-Bi-Monthly Commercial-Bi-Monthly Commercial-Bi-Monthly
Customer Charge
5/8 3,232 79,442 3,232 24.58 79,442 28.10 90,830 - 28.10 - 90,830 - 29.61 - 95,695
3/4 12,637 310,621 12,637 24.58 310,629 28.10 355,158 142 28.10 4,003 359,161 142 29.61 4,217 378,398
1 15,356 482,486 15,356 31.42 482,486 35.92 551,653 173 35.92 6,218 557,870 173 37.85 6,551 587,749
11/2 12,304 661,328 12,304 53.75 661,328 61.46 756,131 139 61.46 8,522 764,654 139 64.75 8,979 805,608
2 15,065 1,256,762 15,065 83.42 1,256,762 95.38 1,436,924 170 95.38 16,196 1,453,120 170 100.49 17,063 1,530,948
3 1,546 251,597 1,546 162.70 251,597 186.02 287,665 - 186.02 - 287,665 - 195.99 - 303,072
4 251 76,156 251 303.54 76,156 347.05 87,073 - 347.05 - 87,073 - 365.64 - 91,737
6 35 17,857 35 506.77 17,857 579.42 20,417 - 579.42 - 20,417 - 610.45 - 21,510
8 6 3,978 6 662.97 3,978 758.01 4,548 - 758.01 - 4,548 - 798.61 - 4,792
10 - - - 944.78 - 1,080.22 - - 1,080.22 - - - 1,138.07 - -
12 - 1,363.13 1,363.13 - 1,436.14
Subtotal 60,433 3,140,235 60,433 3,140,235 3,590,399 624 34,939 3,625,338 36,810 3,819,508
Temporary Meter Charge 734 19,638 734 26.77 19,638 30.61 22,453 - 30.61 - 22,453 32.25 23,656
Winter Usage 2,113,879 3,611,774 2,113,879 1.7086 3,611,774 1.9535 4,129,535 (176,064) 1.9535 (343,946) 3,785,588 2.0582 (362,368) 3,988,341
Summer Usage
Up to 3 CCF 700,578 1,197,021 700,578 1.7086 1,197,021 1.9535 1,368,603 (58,351) 1.9535 (113,990) 1,254,613 2.0582 (120,095) 1,321,809
Over3 CCF 4,126,834 8,926,342 4,126,834 2.1630 8,926,342 2.4731 10,205,966 (343,721) 2.4731 (850,048) 9,355,918 2.6055 (895,576) 9,857,013
Subtotal 6,941,291 13,735,137 6,941,291 13,735,137 15,704,104 (578,136) (1,307,985) 14,396,119 (1,378,039) 15,167,163
Total Clan 16,895,009 16,895,009 19,316,956 (1,273,046) 18,043,910 (1,341,229) 19,010,327
Public Authority-Bi-Monthly Pub Auth-Bi-Monthly Public Authority-Bi-Monthly
Customer Charge
5/8 22 541 22 24.58 541 28.10 619 - 28.10 - 619 - 29.61 - 652
3/4 48 1,170 48 24.58 1,170 28.10 1,338 - 28.10 - 1,338 - 29.61 - 1,410
1 182 5,714 182 31.42 5,714 35.92 6,533 (1) 35.92 (37) 6,496 (1) 37.85 (39) 6,844
1 1/2 119 6,405 119 53.75 6,405 61.46 7,323 (1) 61.46 (41) 7,282 (1) 64.75 (44) 7,672
2 229 19,128 229 83.42 19,128 95.38 21,870 (1) 95.38 (124) 21,747 (1) 100.49 (130) 22,911
3 6 976 6 162.70 976 186.02 1,116 - 186.02 - 1,116 - 195.99 - 1,176
Street Sweeping 1 3,855 1 3,940.24 3,940 4,505.09 4,505 4,505.09 4,505 - 4,746.38 4,746
Subtotal 607 37,790 607 37,875 43,305 (3) (202) 43,103 (213) 45,411
Winter Usage 9,533 16,289 9,533 1.7086 16,289 1.9535 18,624 (43) 1.9535 (83) 18,541 (43) 2.0582 (87) 19,534
Summer Usage
Up to 3 CCF 4,337 7,410 4,337 1.7086 7,410 1.9535 8,473 (19) 1.9535 (38) 8,435 (19) 2.0582 (40) 8,887
Over 3 CCF 38,932 84,209 38,932 2.1630 84,209 2.4731 96,281 (174) 2.4731 (429) 95,851 (174) 2.6055 (452) 100,985
Subtotal 52,802 107,908 52,802 107,908 123,377 (235) (550) 122,827 (235) (580) 129,405
Total Class 145,698 145,793 166,682 (752) 165,930 (792) 174,817
Private Fire Lines-Bi-Monthly Priy Fire Lines-Bi-Monthly Private Fire Lines-Bi-Monthly
Fire Line Size
3"and smaller 5,340 231,431 5,340 43.34 231,431 43.34 231,431 83 43.34 3,608 235,039 83 43.34 3,608 235,039
4" 3,988 261,978 3,988 65.69 261,978 65.69 261,978 62 65.69 4,084 266:063 62 65.69 4,084 266,063
6" 3,527 575,462 3,527 163.15 575,462 163.15 575,462 55 163.15 8,972 584,434 55 163.15 8,972 584,434
8" 1,192 319,458 1,192 268.11 319,458 268.11 319,458 19 268.11 4,981 324,438 19 268.11 4,981 324,438
10.. 72 30,104 72 418.11 30,104 418.11 30,104 - 418.11 - 30,104 - 418.11 - 30,104
12" 36 22,546 36 626.28 22,546 626.28 22,546 - 626.28 - 22,546 - 626.28 - 22,546
Hydrants 969 25,475 969 26.29 25,475 - -
Total Private Fire 15,124 1,466,454 15,124 1,466,454 1,440,979 219 21,645 2,462,624 219 21,645 1,462,624
Total 57,204,839 19,565,016 57,204,924 65,169,689 (1,593,939) (3,499,935) 62,669,754 (3,688,548) 64,894,397
Case No.VEO-W-24-01
Exhibit N1.5
Schedule No.3-VWID System
Page 1 of 1
T.Michaelson

VEOLIA WATERIDAHO,INC.
APPLICATION OF PRESENT RATES AND PROPOSED RATES TO CONSUMPTION ANALYSIS-EAGLE EXIST
HISTORIC TEST YEAR ENDED AUGUST 31,2024 AND TEST YEAR ENDED DECEMBER 31,2024
Increase 6.1%
Increase PHASE I PHASE II
SEPT 2023-DEC 2023 JANUARY 20M&THEREAFTER Historic TY Historic Historic Historic TY Historic 114,3% Meter/ Revenue Revenue Meter/ Revenue Revenue
Rate Block Number Total Present PhaseI Number Total Present Phase 11 p Bills Test Year T-Year Total Present Revenue Proposed Proposed Consume Proposed From Proposed Consump Proposed From Proposed
CCF Of Bills Consumption pate Revenue Of Bills Consumption Rate Revenue Volumes Revenues B Bills Consumption Rate Pres Rate Rate Revenue Adiustment Rate Adjustments Rates Adjustment Rate Adjustments Rates
(1) (2) (3) (4) (5) (6) (7) (8) (9) (SO) fill (121 (13) (141 (15) (16) (1]1 (181 (191 (201 (211 (22) W) (24) (25)
Residential-Monthly Residential-Monthly Residential-Monthly Residential-Monthly
Customer Charge
5/8 5,382 7.17 38,588 10,3" 8.19 84,746 15,729 123,334 15,729 8.19 11 124 9.36 147.11 - 9.36 - '47,291 - 9.87 - 115,180
314 6,510 7.17 46,673 12,499 8.19 102.31 19,19 149,042 1.1 8.19 155,681 9.36 117,999 - 9.36 - 1]],999 - 9.81 - 187,532
1 193 9.16 1,764 368 10.4] 3,841 560 5,612 560 10.41 5,864 11.9] 6.1 - 11.91 - 6,]05 - 12.61 - ],064
11/2 12 15.6] 188 24 1].92 422 36 610 36 1].92 63] 20.49 ]29 - 20.49 - 129 - 21.59 - 168
2 4 24.33 9] 8 2].81 220 12 31] 12 2].81 331 31.80 329 31.80 379 - 33.50 399
Subtotal 12,100 87,310 23,246 191,606 35,346 278.916 35,346 291,338 333,103 - - 333,103 - 350,943
Winter Usaxe 76,989 0.9966 76,727 50,811 1.1391 57,879 127,801 134,607 127,801 1.1391 145,578 1.3024 166,.7 (11,9371 1.3024 (15,5461 150,900 (11,9371 1.3721 (16,3791 158,982
Summer Usaxe
Up W 3 CCF 4,481 0.9966 4,472 40,433 1.1391 46,057 44,920 50,529 44,920 1.1391 51,168 1.3024 18.103 15.1121 1.3024 16,6581 51'845 15,1121 1.3721 (7,0151 54,622
Over3 CCF 144,566 1.2618 182,414 245,975 1.4420 354,696 390,542 537,110 310,542 1.4420 563.161 1.648] 643,892 (26,7111 1.6481 (44,0391 599,853 (26,7111 1.]3]0 (46,3981 631,981
Subtotal 0 226,043 263,613 337,219 458,633 563,262 722,246 563,262 759,901 868,842 (43,7601 (66,2431 802,599 (69,7911 845,586
Total Class 350.923 650,236 1,001,362 1,051,245 1,201,945 (66.243) 1,135,702 (69.791) 1.196.519
Commercial-Monthly Commercial-Monthly Commercial-Monthly Commercial-Monthly
Customer Charge
5/8 38 0 ].1] 27
1
65 8.19 533 103 8. 103 8.19 842 9.36 963 - 9.36 - 963 - 9.87 - 1,015
314 324 0 ].1] 2,322 648 8.19 5,30] 9]2 ],629 9]2 8.19 ],960 9.36 9,101 - 9.36 - 9,101 - 9.87 - 9,588
1 268 D 9.16 2,451 525 10.47 1,497 793 7,953 793 10.47 8,304 11.9] 1,414 - 11.97 - 9,494 - 12.61 - 10,003
1 1/2 514 0 15.6] 8,055 1,023 1].92 18.340 1,138 26,395 1.138 1].92 2],552 20.49 31,502 - 20.49 - 31,502 - 21.59 - 33,189
2 515 0 24.33 12,539 982 2].81 213. 1,49] 39,848 1,497 2].81 41,641 31.80 4],611 - 31.80 - 4],611 - 33.50 - 50,161
3 14 0 4].45 655 31 54.23 1,682 45 2,336 45 54.23 2,431 62.00 2,178 - 62.01 - 2,]]8 - 55.32 - 2,921
4 44 D 88.53 3.869 90 101.38 9,074 133 12,943 133 101.18 13,495 115.68 15,430 - 115.68 - 15,430 - 121.88 - 16,256
6 4 0 14].81 591 7 168.92 11166 11 1,758 11 101.92 1,842 193.14 2,106 - 193.14 - 2,106 - 203.48 - 2,219
8 0 0 193.36 D - 220.99 - - - - 220.99 - 252.6] - - 212.67 - - - 266.20 - -
10 0 0 275.56 0 - 314.93 - - - - 314.93 - 360.08 - - 360.08 - - - 319.31 - -
12 0 0 - 0 - - 454.38 478.]1
Subtotal 1,721 0 30,757 3,371 68,909 5,092 99,666 5,092 104,066 118,985 0 0 118,985 0 0 125,357
Temporary Meter Charge 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Winter Usape 0 48,994 0.9966 48,827 43,247 1.1391 49,263 92,241 9810% 92,241 1.1391 105,072 1.3024 120,134 (9,8191 1.3024 (12,7881 107,346 (9,8191 1.3721 (13,4731 113,D95
Summer Usaxe
Up W 3 CCF 0 619 0.9966 617 24.21 1.1391 21571 1.123 21.11 24,823 1.1391 1.2]6 1.3024 32,329 13,2541 1.3024 (4,2381 28,D91 (3,2541 1.3721 14,4611 21.111
Over3 CCF 0 85,899 1.2618 108,38] 164,144 IA420 236,696 250,043 345,083 250,043 1A420 360,561 1.648J 412,249 (19,169) 1.648] (31,605) 380,F 5 (19,169) I.J3J0 (33,297) 401,032
Subtotal 0 135,512 157,831 231,595 313,529 367,107 471,360 367,107 493,909 564,713 (32,243) (48,631) 516,082 (32,243) (51,236) 543,722
Total Class I86.686 362,438 S71,026 597,975 683,697 (4$631) 635,066 (51.2361 669,06)
Public Authority-Monthly Publlc Authority-Monthly Pub Auth-Monthly Public Authority-Monthly
Customer Charge
5/8 0 J.1] - - 8.19 - - - - 8.19 - 9.36 - - 9.36 - - - 9.87 - -
3/4 0 J.1] 0 - 8.19 0 - - - 8.19 - 9.36 - - 9.36 - - - 9.87 - -
1 0 9.36 0 - 10 7 0 - - - IOA] - 11.9J - - 11.9] - - - 12.61 - -
11/2 8 15.6] 119 I6 IJ.92 283 23 402 23 IJ.92 419 20.49 4J9 6 204 123 602 6 21.59 130 634
2 0 24.33 0 - 2].81 0 - - - 27.81 - 31.80 - - 31.So - - - 33.50 - -
3 0 4JA5 0 - 54.23 0 - - - 54.23 - 62.00 - - 62.00 - - - 65.32 - -
Streets-ping 0 - 0 0 - - - - -
Subtotal 8 119 16 283 23 402 23 419 4J9 6 123 fi02 130 634
Winter Usage 112 0.9966 112 4 1.1391 5 116 11 116 1.1391 133 1,3024 152 43 1.3024 55 207 43 1.3721 58 218
Summer Usage
Up to 3 CCF 3 0.9966 3 13 1.1311 15 16 I8 16 1.1391 19 1.3024 21 19 1.3024 2S 46 19 1.3721 27 49
Over3 CCF 1,959 1.2618 2,4]1 1,]41 1.4420 2,510 3,699 4,981 3,699 1.4420 5,334 1.648] 6,099 174 1.648] 286 6,385 174 1.]3]0 302 6,727
Subtotal 2,074 2,586 1,758 2,530 3.832 51116 3,832 5,486 6,272 235 367 6,639 386 6,994
Total Class 2,T05 2,81; 51518 5.905 t2�
490 7.241 536 7.629
Private Fire Lines-Monthly Private Fire Lines-Monthly P6v Fire Unes-Monthly Private Fire Lines-Monthly
Fire❑ne Sire
3"and smaller 214 D 12.64 2,]01 425 0 14.45 6,144 639 818" 639 14.45 9,236 14.45 14.45 - 9,231 - 14.45 - 9,236
4" 168 0 19.16 3,214 330 0 21.90 ],225 498 30,439 498 21.so 10,899 21.90 - 21.BE - 10,899 - 21.90 - 10,899
6" 28 0 4].59 1,333 59 0 54.38 3'226 81 4,511 81 54.38 4,]49 54.38 - 54.38 - 4,]49 - 54.38 - 4,]49
8" 8 0 78.20 610 16 0 89.31 1,396 23 2,006 23 89.37 2,093 89.3] - 89.37 - 2'W - 89.37 - 2,093
30" 0 0 121.95 0 - 0 139.3] 0 - - - 139.37 - 139.3] - 139.3] - - - 139.37 - -
12" 0 0 182.67 0 - 0 208.]6 0 - - - 208.76 - 208.16 - 208.76 - - - 208.76 - -
Hydrants 0 0 - 0 0 - 0 - - - - -
TotalPrm-Fire 418 0 7.862 830 0 171990 1.248 25,652 1,248 26,976 0 0 26,9T6 0 26,9]6
Total 3016U 550.0T8 STO,ST2 1,053,479 1,603,556 934,201 1.682,102 6T) 1114.3651 1.8mas 1120,511) 1,900,214
SCM1eeole xo.3gxgag�le gxxt

VEOLIA WATER IDAHO,INC.
APPLICATION OF PRESENT RATES AND PROPOSED RATES TO CONSUMPTION ANALYSIS-EAGLE NEW
HISTORIC TEST YEAR ENDED AUGUST 31,2024 AND TEST YEAR ENDED DECEMBER 31,2024
Increase 6.1%
Increase PHASE PHASE II
Historic TY Historic Historic Historic TY Historic TY 14.3% Proposed Meter/ Revenue Revenue Meter/ Revenue Revenue
Rate Block #Bills Test Year Test Year Total Present Revenue Proposed Revenue Consump Proposed From Proposed Consump Proposed From Proposed
CCF Volumes Revenues #Bills Consumption Rate Pres Rate Rate Phase Adjustment Rate Adjustments Rates Adjustment Rate Adjustments Rates
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Residential-Monthly Residential-Monthly Residential-Monthly
Customer Charge
5/8 3,650 44,863 3,650 12.29 44,863 14.05 51,294 476 14.05 6,691 57,985 476 14.80 7,049 61,091
3/4 5,194 63,832 5,194 12.29 63,832 14.05 72,982 575 14.05 8,086 81,068 575 14.80 8,519 85,410
1 171 2,685 171 15.71 2,685 17.96 3,069 - 17.96 - 3,069 - 18.92 - 3,234
11/2 - - - 26.88 - 30.73 - - 30.73 - - - 32.37 - -
2 41.71 47.69 47.69 50.24
Subtotal 9,015 111,379 9,015 111,379 127,346 1,052 14,777 142,123 1,052 15,569 149,735
Winter Usage 24,756 42,298 24,756 1.7086 42,298 1.9535 48,362 2,941 1.9535 5,550 53,912 2,941 2.0582 5,847 56,799
Summer Usage
Up to 3 CCF 9,494 16,204 9,484 1.7086 16,204 1.9535 18,527 1,217 1.9535 2,377 20,903 1,217 2.0582 2,504 22,023
Over 3 CCF 61,106 132,173 61,106 2.1630 132,173 2.4731 151,120 6,357 2.4731 15,722 166,942 6,357 2.6055 16,564 175,778
Subtotal 95,346 190,675 95,346 190,675 218,009 10,415 23,649 241,658 10,415 24,916 254,601
Total Class 302,054 302,054 345,355 38,426 383,791 40,484 404,336
Commercial-Monthly Commercial-Monthly Commercial-Monthly
Customer Charge
5/8 52 635 52 12.29 635 14.05 726 - 14.05 - 726 - 14.80 - 764
3/4 185 2,276 185 12.29 2,276 14.05 2,602 54 14.05 755 3,357 54 14.80 795 3,537
1 114 1,796 114 15.71 1,796 17.96 2,053 44 17.96 787 2,940 44 18.92 830 2,992
11/2 300 8,074 300 26.88 8,074 30.73 9,231 85 30.73 2,611 11,942 85 32.37 2,751 12,477
2 278 11,590 278 41.71 11,590 47.69 13,251 83 47.69 3,947 17,198 83 50.24 4,159 18,119
3 - - - 81.35 - 93.01 - - 93.01 - - - 97.99 - -
4 - - - 151.77 - 173.53 - - 173.53 - - - 182.82 - -
6 - - - 253.39 - 289.71 - - 289.71 - - - 305.23 - -
8 - - - 331.49 - 379.01 - - 379.01 - - - 399.31 - -
10 - - - 472.39 - 540.11 - - 540.11 - - - 569.04 - -
12 - 681.57 681.57 718.07
Subtotal 929 24,369 929 24,369 27,863 265 8,101 35,963 265 8,535 37,890
Temporary Meter Charge 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Winter Usage 6,095 10,415 6,095 1.7086 10,415 1.9535 11,908 4,023 1.9535 7,860 19,767 4,023 2.0582 8,281 20,826
Summer Usage
Up to 3 CCF 3,016 5,152 3,016 1.7086 5,152 1.9535 5,891 1,333 1.9535 2,605 8,496 1,333 2.0582 2,744 8,951
Over 3 CCF 20,899 45,205 20,899 2.1630 45,205 2.4731 51,685 7,855 2.4731 19,425 71,110 7,855 2,6055 20,465 74,918
Subtotal 30,010 60,772 30,010 60,772 69,483 13,211 29,889 99,373 13,211 31,490 104,695
Total Class 85,141 85,141 97,346 37,990 135,336 40,025 142,585
Public Authority-Monthly Pub Auth-Monthly Public Authority-Monthly
Customer Charge
5/8 - - - 12.29 - 14.05 - - 14.05 - - - 14.80 - -
3/4 11 138 11 12.29 138 14.05 158 - 14.05 - 158 - 14.80 - 167
1 - - - 15.71 - 17.96 - - 17.96 - - - 18.92 - -
11/2 - - - 26.88 - 30.73 - - 30.73 - - - 32.37 - -
2 - - - 41.71 - 47.69 - - 47.69 - - - 50.24 - -
3 - - - 81.35 - 93.01 - - 93.01 - - - 97.99 - -
StreetSWeeping - - - -
Subtotal 11 138 11 138 158 0 0 158 - 0 167
Winter Usage 1 2 1 1.7086 2 1.9535 2 - 1.9535 - 2 - 2,0582 - 2
Summer Usage
Up to 3 CCF 0 0 - 1.7086 - 1.9535 - - 1.9535 - - - 2,0582 - -
Over 3 CCF 0 0 2.1630 2.4731 2.4731 2.6055
Subtotal 1 2 1 2 2 - - 2 - - 2
Total Class 140 140 160 - 160 - 169
Private Fire Lines-Monthh Priv Fire Lines-Monthly Private Fire Lines-Monthly
Fire Line Size
3"and smaller 24 520 24 21.67 520 21.67 520 19 21.67 419 939 19 21.67 419 939
4" 5 153 5 32.85 153 32.85 153 15 32.85 494 647 15 32.85 494 647
6" - - - 81.58 - 81.58 - - 81.58 - - - 81.58 - -
8.. - - - 134.06 - 134.06 - - 134.06 - - - 134.06 - -
1D. - - - 209.06 - 209.06 - - 209.06 - - - 209.06 - -
12" - - - 313.14 - 313.14 - - 313.14 - - - 313.14 - -
Hydrants - - - -
Total Private Fire 29 673 29 673 673 34 913 1,586 34 923 1,586
Total 388,008 125,357 388,008 443,534 23,626 77,329 520,863 82,422 548,675
Case No.VEO-W-24-01
Exhibit N1.5
Schedule-s-Eagle New
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO, INC.
SUMMARY OF BILLING DETERMINANTS FOR REVENUE ADJUSTMENTS-VWID SYSTEM
ADJUSTMENT R1: ANNUALIZATION OF HISTORIC TEST YEAR GROWTH
Historic TY
Average Usage Annualization
Number of Customers 1/2 of Number of Bi- per Bill Adjustment
8/31/2023 8/31/2024 Gain/Loss Growth Monthly Bills CCF CCF
Residential 89,695 90,244 549 275 1,647 22.93 37,765
Commercial 10,089 10,249 160 80 480 116.36 55,851
Public Authority 136 135 -1 -1 (3) 78.47 (235)
Private Fire 2,397 2,460 63 32 189 0.00 -
ADJUSTMENT R2: WEIGHTED CUSTOMER GROWTH THROUGH 12/31/2024
Test Year
Average Usage Growth
Number of Customers Number of Bi- per Bill Adjustment
8/31/2024 12/31/2024 Gain/Loss Monthly Bills CCF CCF
Residential 90,244 90,305 61 366 22.93 8,392
Commercial 10,249 10,273 24 144 116.36 16,755
Public Authority 135 135 0 - 78.47 -
Private Fire 2,460 2,465 5 30 0 -
ADJUSTMENT R3: WEATHER USAGE ADJUSTMENT
Test Year Test Year
No. Adjustment per Weather
Customers Customer Adjustment
12/31/2024 CCF CCF
Residential 90,305 -11.76 (1,061,725)
Commercial 10,273 -63.34 (650,742)
TOTAL OF PRO-FORMA ADJUSTMENTS(R1+R2+R3)
Pro-Forma Total Pro-
No. Forma
Customers Adjustment
12/31/2024 CCF
Residential 90,305 (1,015,568)
Commercial 10,273 (578,136)
Public Authority 135 (235)
Fire 2,465 -
(1,593,939)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4-VWID System
T. Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
SUMMARY OF BILLING DETERMINANTS FOR REVENUE ADJUSTMENTS-EAGLE
ADJUSTMENT R1: ANNUALIZATION OF HISTORIC TEST YEAR GROWTH
Growth Historic TY
(use Average Usage Annualization
Number of Customers Gain/Loss Number of per Bill Adjustment
8/31/2023 8/31/2024 Gain/Loss Amount) Monthly Bills CCF CCF
Residential-New 3,722 3,826 104 52 624 11.46 7,154
Commercial-New 509 535 26 13 156 58.18 9,076
Public Authority-Existing 2 3 1 1 6 39.24 235
Private Fire-New 105 109 4 2 24 0.00 -
ADJUSTMENT R2: WEIGHTED CUSTOMER GROWTH THROUGH 12/31/2024
Test Year
Average Usage Growth
Number of Customers Number of per Bill Adjustment
8/31/2024 12/31/2024 Gain/Loss Monthly Bills CCF CCF
Residential-New 3,826 3,862 36 428 11.46 4,903
Commercial-New 535 544 9 109 58.18 6,360
Public Authority-Existing 3 3 0 - 39.24 -
Private Fire-New 109 110 1 10 0 -
ADJUSTMENT R3: WEATHER USAGE ADJUSTMENT
Test Year
Test Year No. Adjustment per Weather
Customers Customer Adjustment
8/31/2024 CCF CCF
Residential-Existing 3,722 -11.76 (43,760)
Residential-New 140 -11.76 (1,642)
Commercial-Existing 509 -63.34 (32,243)
Commercial-New 35 -63.34 (2,224)
TOTAL OF TEST YEAR ADJUSTMENTS(R1+R2+1113)
Test Year No. Total Test Year
Customers Adjustment
12/31/2024 CCF
Residential 3,862 (33,345)
Commercial 544 (19,031)
Public Authority 3 235
Private Fire 110
(52,141)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4-Eagle
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-1 APPLICATION OF PRESENT AND PROPOSED RATES TO NUMBER OF CUSTOMERS ADDED IN HISTORIC TEST YEAR-VWID SYSTEM
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phasell
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Bi-Monthly
Customer Charge
5/8 376 $ 24.58 $ 9,249 28.10 10,575 29.61 11,142 566
3/4 1,097 24.58 26,976 28.10 30,843 29.61 32,495 1,652
1 173 31.42 5,443 35.92 6,223 37.85 6,556 333
Subtotal 1,647 41,668 47,641 50,193 2,552
Winter Usage 0 10,302 1.7086 17,601 1.9535 20,124 2.0582 21,202 1,078
Summer Usage
Up to 3 CCF 0 4,412 1.7086 7,538 1.9535 8,619 2.0582 9,080 462
Over 3 CCF 0 23,052 2.1630 49,861 2.4731 57,009 2.6055 60,062 3,053
Subtotal 0 37,765 75,000 85,752 90,345 4,593
Total Class 1,647 37,765 $ 116,669 $ 133,393 $ 140,538 $ 7,144
Commercial-Bi-Monthly
Customer Charge
3/4 110 $ 24.58 $ 2,693 28.10 3,079 29.61 3,244 165
1 133 31.42 4,183 35.92 4,783 37.85 5,039 256
1 1/2 107 53.75 5,734 61.46 6,556 64.75 6,907 351
2 131 83.42 10,896 95.38 12,458 100.49 13,126 667
Subtotal 480 23,506 26,876 28,316 1,439
Winter Usage 0 17,009 1.7086 29,061 1.9535 33,227 2.0582 35,006 1,780
Summer Usage
Up to 3 CCF 0 5,637 1.7086 9,631 1.9535 11,012 2.0582 11,602 590
Over CCF 0 33,205 2.1630 71,823 2.4731 82,119 2.6055 86,517 4,398
Subtotal 0 55,851 110,515 126,358 133,125 6,768
Total Class 480 55,851 $ 134,021 $ 153,234 $ 161,441 $ 8,207
Other Public Authority-Bi-Monthly
Customer Charge
1 (1) $ 31.42 $ (32) 35.92 (37) 37.85 (39) (2)
11/2 (1) 53.75 (36) 61.46 (41) 64.75 (44) (2)
2 (1) 83.42 (108) 95.38 (124) 100.49 (130) (7)
Subtotal (3) (176) (202) (213) (11)
Winter Usage 0 (43) 1.7086 (73) 1.9535 (83) 2.0582 (87) (4)
Summer Usage
Up to 3 CCF 0 (19) 1.7086 (33) 1.9535 (38) 2.0582 (40) (2)
Over CCF 0 (174) 2.1630 (375) 2.4731 (429) 2.6055 (452) (23)
Subtotal 0 (235) (481) (550) (580) (29)
Total Class (3) (235) $ (657) $ (752) $ (792) $ (40)
Private Fire Lines-Bi-Monthly
Fire Line Size
3"and smaller 72 0 $ 43.34 $ 3,114 43.34 3,114 43.34 3,114 -
4" 54 0 65.69 3,525 65.69 3,525 65.69 3,525 -
6" 47 0 163.15 7,743 163.15 7,743 163.15 7,743 -
8" 16 0 268.11 4,298 268.11 4,298 268.11 4,298 -
Total Class 189 0 $ 18,680 $ 18,680 $ 18,680 $ -
Total Adjustment 2,313 93,381 268,713 304,555 319,866 15,311
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4A-VWID System
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-1 APPLICATION OF PRESENT AND PROPOSED RATES TO NUMBER OF CUSTOMERS ADDED IN HISTORIC TEST YEAR-EAGLE EXIST
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phasell
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Monthly
Customer Charge
5/8 0 8.19 0 9.36 0 9.87 0 0
3/4 0 8.19 0 9.36 0 9.87 0 0
Subtotal 0 0 0 0 0
Winter Usage 0 0 1.1391 0 1.3024 0 1.3721 0 0
Summer Usage
Up to 3 CCF 0 0 1.1391 0 1.3024 0 1.3721 0 0
Over 3 CCF 0 0 1.4420 0 1.6487 0 1.7370 0 0
Subtotal 0 0 0 0 0 0
Total Class 0 0 0 0 0 0
Commercial-Monthly
Customer Charge
3/4 0 8.19 0 9.36 0 9.87 0 0
1 0 10.47 0 11.97 0 12.61 0 0
11/2 0 17.92 0 20.49 0 21.59 0 0
2 0 27.81 0 31.80 0 33.50 0 0
Subtotal 0 0 0 0 0
Winter Usage 0 0 1.1391 0 1.3024 0 1.3721 0 0
Summer Usage
Up to 3 CCF 0 0 1.1391 0 1.3024 0 1.3721 0 0
Over 3 CCF 0 0 1.4420 0 1.6487 0 1.7370 0 0
Subtotal 0 0 0 0 0 0
Total Class 0 0 0 0 0 0
Other Public Authority-Monthly
Customer Charge
5/8 0 8.19 - 9.36 0 9.87 0 0
3/4 0 8.19 - 9.36 0 9.87 0 0
11/2 6 17.92 108 20.49 123 21.59 130 7
2 0 27.81 - 31.80 0 33.50 0 0
Subtotal 6 108 123 130 7
Winter Usage 0 43 1.1391 48 1.3024 55 1.3721 58 3
Summer Usage
Up to 3 CCF 0 19 1.1391 22 1.3024 25 1.3721 27 1
Over 3 CCF 0 174 1.4420 250 1.6487 286 1.7370 302 15
Subtotal 0 235 321 367 386 20
Total Class 6 235 428 490 516 26
Private Fire Lines-Monthly
Fire Line Size
3"and smaller 0 0 14.45 0 14.45 0 14.45 0 0
4" 0 0 21.90 0 21.90 0 21.90 0 0
Total Class 0 0 0 0 0 0
Total Adjustment 6 235 428 490 516 26
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4A-Eagle Existing
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-1 APPLICATION OF PRESENT AND PROPOSED RATES TO NUMBER OF CUSTOMERS ADDED IN HISTORIC TEST YEAR-EAGLE NEW
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phasell
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Monthly
Customer Charge
5/8 283 12.29 3,473 14.05 3,970 14.80 4,183 213
3/4 341 12.29 4,196 14.05 4,798 14.80 5,055 257
Subtotal 624 7,669 8,768 9,238 470
Winter Usage 0 1,951 1.7086 3,334 1.9535 3,812 2.0582 4,016 204
Summer Usage
Up to 3 CCF 0 836 1.7086 1,428 1.9535 1,633 2.0582 1,720 87
Over 3 CCF 0 4,367 2.1630 9,445 2.4731 10,800 2.6055 11,378 578
Subtotal 0 7,154 14,208 16,244 17,115 870
Total Class 624 7,154 21,877 25,013 26,352 1,340
Commercial-Monthly
Customer Charge
3/4 32 12.29 388 14.05 444 14.80 468 24
1 26 15.71 405 17.96 463 18.92 488 25
11/2 50 26.88 1,343 30.73 1,535 32.37 1,618 82
2 49 41.71 2,030 47.69 2,321 50.24 2,445 124
Subtotal 156 4,166 4,763 5,018 255
Winter Usage 0 2,764 1.7086 4,722 1.9535 5,399 2.06 5,689 289
Summer Usage
Up to 3 CCF 0 916 1.7086 1,565 1.9535 1,789 2.06 1,885 96
Over 3 CCF 0 5,396 2.1630 11,671 2.4731 13,344 2.61 14,059 715
Subtotal 0 9,076 17,959 20,533 21,633 1,100
Total Class 156 9,076 22,125 25,296 26,651 1,355
Other Public Authority-Monthly
Customer Charge
5/8 0 8.19 0 14.05 0 14.80 0 0
3/4 0 8.19 0 14.05 0 14.80 0 0
1 1/2 0 17.92 0 30.73 0 32.37 0 0
2 0 27.81 0 47.69 0 50.24 0 0
Subtotal 0 0 0 0 0
Winter Usage 0 0 1.7086 0 1.9535 0 2.0582 0 0
Summer Usage
Up to 3 CCF 0 0 1.7086 0 1.9535 0 2.0582 0 0
Over CCF 0 0 2.1630 0 2.4731 0 2.6055 0 0
Subtotal 0 0 0 0 0 0
Total Class 0 0 0 0 0 0
Private Fire Lines-Monthly
Fire Line Size
3"and smaller 13 0 21.67 292 21.67 292 21.67 292 0
4" 11 0 32.85 345 32.85 345 32.85 345 0
Total Class 24 0 637 637 637 -
Total Adjustment 804 16,230 44,639 50,947 53,641 2,695
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4A-Eagle New
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-2 APPLICATION OF PRESENT AND PROPOSED RATES TO NUMBER OF CUSTOMERS ADDED IN TEST YEAR-VWID SYSTEM
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phasell
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Bi-Monthly
Customer Charge
5/8 84 $ 24.58 $ 2,055 28.10 2,350 29.61 2,476 126
3/4 244 24.58 5,995 28.10 6,854 29.61 7,221 367
1 38 31.42 1,209 35.92 1,383 37.85 1,457 74
Subtotal 366 9,260 10,587 11,154 567
Winter Usage 0 2,289 1.7086 3,911 1.9535 4,472 2.0582 4,712 240
Summer Usage
Up to 3 CCF 0 980 1.7086 1,675 1.9535 1,915 2.0582 2,018 103
Over CCF 0 5,123 2.1630 11,080 2.4731 12,669 2.6055 13,347 679
Subtotal 0 8,392 16,667 19,056 20,077 1,021
Total Class 366 8,392 25,926 29,643 31,231 1,588
Commercial-Bi-Monthly
Customer Charge
3/4 33 $ 24.58 $ 808 28.10 924 29.61 973 49
1 40 31.42 1,255 35.92 1,435 37.85 1,512 77
11/2 32 53.75 1,720 61.46 1,967 64.75 2,072 105
2 39 83.42 3,269 95.38 3,737 100.49 3,938 200
Subtotal 144 7,052 8,063 8,495 432
Winter Usage 0 5,103 1.7086 8,718 1.9535 9,968 2.0582 10,502 534
Summer Usage
Up to 3 CCF 0 1,691 1.7086 2,889 1.9535 3,304 2.0582 3,481 177
Over 3 CCF 0 9,962 2.1630 21,547 2.4731 24,636 2.6055 25,955 1,319
Subtotal 0 16,755 33,154 37,907 39,938 2,030
Total Class 144 16,755 $ 40,206 $ 45,970 $ 48,432 $ 2,462
Other Public Authority-Bi-Monthly
Customer Charge
1 0 $ 31.42 $ - 35.92 - 37.85 - -
1 1/2 0 53.75 - 61.46 - 64.75 - -
2 0 83.42 - 95.38 - 100.49 - -
Subtotal 0 0 0 0 0
Winter Usage 0 0 1.7086 0 1.9535 0 2.0582 0 0
Summer Usage
Up to 3 CCF 0 0 1.7086 0 1.9535 0 2.0582 0 0
Over CCF 0 0 2.1630 0 2.4731 0 2.6055 0 0
Subtotal 0 0 0 0 0 0
Total Class 0 0 $ - $ - $ - $ -
Private Fire Lines-Bi-Monthly
Fire Line Size
3"and smaller 11 0 $ 43.34 $ 494 43.34 494 43.34 494 -
4" 9 0 65.69 560 65.69 560 65.69 560 -
6" 8 0 163.15 1,229 163.15 1,229 163.15 1,229 -
8" 3 0 268.11 682 268.11 682 268.11 682 -
Total Class 30 0 $ 2,965 $ 2,965 $ 2,965 $ -
Total Adjustment 540 25,147 69,098 78,578 82,628 4,050
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4B-VWID System
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-2 APPLICATION OF PRESENT AND PROPOSED RATES TO NUMBER OF CUSTOMERS ADDED IN TEST YEAR-EAGLE NEW
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phase II
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Monthly
Customer Charge
5/8 194 12.29 2,380 14.05 2,721 14.80 2,867 146
3/4 234 12.29 2,876 14.05 3,288 14.80 3,464 176
Subtotal 428 5,255 6,009 6,331 322
Winter Usage 0 1,337 1.7086 2,285 1.9535 2,613 2.0582 2,752 140
Summer Usage
Up to 3 CCF 0 573 1.7086 979 1.9535 1,119 2.0582 1,179 60
Over 3 CCF 0 2,993 2.1630 6,473 2.4731 7,401 2.6055 7,797 396
Subtotal 0 4,903 9,736 11,132 11,728 596
Total Class 428 4,903 14,992 17,141 18,059 918
Commercial-Monthly
Customer Charge
3/4 22 12.29 272 14.05 311 14.80 328 17
1 18 15.71 284 17.96 324 18.92 342 17
11/2 35 26.88 941 30.73 1,076 32.37 1,134 58
2 34 41.71 1,422 47.69 1,626 50.24 1,713 87
Subtotal 109 2,919 3,338 3,516 179
Winter Usage 0 1,937 1.7086 3,309 1.9535 3,783 2.0582 3,986 203
Summer Usage
Up to 3 CCF 0 642 1.7086 1,097 1.9535 1,254 2.0582 1,321 67
Over 3 CCF 0 3,781 2.1630 8,178 2.4731 9,351 2.6055 9,851 501
Subtotal 0 6,360 12,584 14,388 15,159 771
Total Class 109 6,360 15,503 17,726 18,675 949
Other Public Authority-Monthly
Customer Charge
5/8 0 8.19 0 14.05 0 14.80 0 0
3/4 0 8.19 0 14.05 0 14.80 0 0
1 1/2 0 17.92 0 30.73 0 32.37 0 0
2 0 27.81 0 47.69 0 50.24 0 0
Subtotal 0 0 0 0 0
Winter Usage 0 0 1.7086 0 1.9535 0 2.0582 0 0
Summer Usage
Up to 3 CCF 0 0 1.7086 0 1.9535 0 2.0582 0 0
Over CCF 0 0 2.1630 0 2.4731 0 2.6055 0 0
Subtotal 0 0 0 0 0 0
Total Class 0 0 0 0 0 0
Private Fire Lines-Monthly
Fire Line Size
3"and smaller 6 0 21.67 126 21.67 126 21.67 126 0
4" 5 0 32.85 149 32.85 149 32.85 149 0
Total Class 30 0 275 275 275 0
Total Adjustment 547 11,262 30,770 35,142 37,009 1,867
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4B-Eagle New
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-3 APPLICATION OF PRESENT AND PROPOSED RATES TO WEATHER NORMALIZATION-VWID SYSTEM
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phasell
CCF Of Bills Consumption Rate Revenue Rate-Phase I Rev-Phase I Rate-Phase 11 Rev-Phase 11 Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Bi-Monthly
Customer Charge 0 0 0 0
Winter Usage 0 (289,617) 1.7086 (494,839) 1.9535 (565,776) 2.0582 (596,078) (30,302)
Summer Usage
Up to 3 CCF 0 (124,032) 1.7086 (211,921) 1.9535 (242,301) 2.0582 (255,279) (12,977)
Over 3 CCF 0 (648,077) 2.1630 (1,401,790) 2.4731 (1,602,742) 2.6055 (1,688,583) (85,841)
Subtotal 0 (1,061,725) (2,108,550) (2,410,819) (2,539,940) (129,121)
Subtotal 0 (1,061,725) (2,108,550) (2,410,819) (2,539,940) (129,121)
Total Class 0 (1,061,725) (2,108,550) (2,410,819) (2,539,940) (129,121)
Commercial-Bi-Monthly
Customer Charge 0 0 0 0 0 0
Winter Usage 0 (198,175) 1.7086 (338,601) 1.9535 (387,141) 2.0582 (407,876) (20,735)
Summer Usage
Up to 3 CCF 0 (65,679) 1.7086 (112,219) 1.9535 (128,306) 2.0582 (135,178) (6,872)
Over CCF 0 (386,888) 2.1630 (836,839) 2.4731 (956,803) 2.6055 (1,008,048) (51,246)
Subtotal 0 (650,742) (1,287,659) (1,472,250) (1,551,102) (78,852)
Total Class 0 (650,742) $ (1,287,659) $ (1,472,250) $ (1,551,102) $ (78,852)
Total 0 (1,712,467) (3,396,209) (3,883,068) (4,091,042) (207,974)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4C-VWID System
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-3 APPLICATION OF PRESENT AND PROPOSED RATES TO WEATHER NORMALIZATION-EAGLE EXIST
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phasell
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Monthly
Customer Charge 0 0 0 0 0 0 0 0 0
Winter Usage 0 (11,937) 1.1391 (13,597) 1.3024 (15,546) 1.3721 (16,379) (833)
Summer Usage
Up to 3 CCF 0 (5,112) 1.1391 (5,823) 1.3024 (6,658) 1.3721 (7,015) (357)
Over CCF 0 (26,711) 1.4420 (38,517) 1.6487 (44,039) 1.7370 (46,398) (2,359)
Subtotal 0 (43,760) (57,938) (66,243) (69,791) (3,548)
Total Class 0 (43,760) (57,938) (66,243) (69,791) (3,548)
Commercial-Monthly
Customer Charge 0 0 0 0 0 0 0 0 0
Winter Usage 0 (9,819) 1.1391 (11,185) 1.3024 (12,788) 1.3721 (13,473) (685)
Summer Usage
Up to 3 CCF 0 (3,254) 1.1391 (3,707) 1.3024 (4,238) 1.3721 (4,465) (227)
Over CCF 0 (19,169) 1.4420 (27,642) 1.6487 (31,605) 1.7370 (33,297) (1,693)
Subtotal 0 (32,243) (42,534) (48,631) (51,236) (2,605)
Total Class 0 (32,243) (42,534) (48,631) (51,236) (2,605)
Total Adjustment 0 (76,002) (100,472) (114,875) (121,027) (6,153)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4C-Eagle Exist
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
R-3 APPLICATION OF PRESENT AND PROPOSED RATES TO WEATHER NORMALIZATION-EAGLE NEW
Rate Block Number Total Present Proposed Proposed Proposed Proposed Phase II
CCF Of Bills Consumption Rate Revenue Rate-Phase I Revenue-Phase I Rate-Phase II Revenue-Phase II Adjustments
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Residential-Monthly
Customer Charge 0 0 0 0 0 0 0 0 0
Winter Usage 0 (448) 1.7086 (765) 1.9535 (875) 2.0582 (922) (47)
Summer Usage
Up to 3 CCF 0 (192) 1.7086 (328) 1.9535 (375) 2.0582 (395) (20)
Over CCF 0 (1,002) 2.1630 (2,168) 2.4731 (2,478) 2.6055 (2,611) (133)
Subtotal 0 (1,642) (3,260) (3,728) (3,927) (200)
Total Class 0 (1,642) (3,260) (3,728) (3,927) (200)
Commercial-Monthly
Customer Charge 0 0 0 0 0 0 0 0 0
Winter Usage 0 (677) 1.7086 (1,157) 1.9535 (1,323) 2.0582 (1,394) (71)
Summer Usage
Up to 3 CCF 0 (224) 1.7086 (384) 1.9535 (439) 2.0582 (462) (23)
Over CCF 0 (1,322) 2.1630 (2,860) 2.4731 (3,270) 2.6055 (3,445) (175)
Subtotal 0 (2,224) (4,401) (5,032) (5,301) (269)
Total Class 0 (2,224) (4,401) (5,032) (5,301) (269)
Total Adjustment 0 (3,866) (7,661) (8,759) (9,229) (469)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4C-Eagle New
T.Michaelson
Page 1 of 1

Veolia Water Idaho,Inc.
Calculation of Predicted Residential Consumption(thousand gallons)
(Yr- Actual Predicted
Year 1990)A2 Yr-1990 PalmerZ Residential Residential SUMMARY OUTPUT
1995 1 1 1.72 155.00 158.64
1996 4 2 1.07 163.26 158.91 Regression Statistics
1997 9 3 0.60 159.56 158.41 Multiple R 0.9729
1998 16 4 2.28 153.51 148.75 R Square 0.9465
1999 25 5 (0.60) 171.17 158.53 Adjusted R Square 0.9426
2000 36 6 (0.52) 162.30 155.68 Standard Error 5.2599
2001 49 7 (1.51) 157.13 157.40 Observations 30
2002 64 8 (1.60) 157.19 155.29
2003 81 9 (0.56) 151.75 148.35 ANOVA
2004 100 10 (0.03) 144.39 143.59 of SS MS F Significance F
2005 121 11 0.06 132.26 140.70 Regression 2 13,224.99 6,612.49 239.01 0.00
2006 144 12 (0.24) 135.56 139.48 Residual 27 747.00 27.67
2007 169 13 (1.48) 139.23 142.26 Total 29 13,971.98
2008 196 14 (0.72) 130.28 136.52
2009 225 15 0.50 123.17 128.81 Coefficients Standard Error t Stat P-value Lower 95% Upper 95% Lower 95.0% Upper 95.0%
2010 256 16 1.35 116.70 122.69 Intercept 168.4794 1.9900 84.6612 0.0000 164.3962 172.5626 164.3962 172.5626
2011 289 17 1.26 114.86 120.57 Yr-1990 (2.5022) 0.1146 (21.8317) 0.0000 (2.7373) (2.2670) (2.7373) (2.2670)
2012 324 18 (0.85) 122.77 127.07 Palmer Z (4.2647) 0.9843 (4.3326) 0.0002 (6.2845) (2.2450) (6.2845) (2.2450)
2013 361 19 (1.34) 122.63 126.65
2014 400 20 (0.67) 119.24 121.29
2015 441 21 (1.22) 116.75 121.14
2016 484 22 (0.74) 115.21 116.59
2017 529 23 0.18 108.04 110.16
2018 576 24 (1.25) 111.26 113.76
2019 625 25 1.14 103.46 101.06
2020 676 26 (0.37) 107.92 105.00
2021 729 27 (0.93) 111.20 104.89 Input Y Range=E6-E35(Actual Consumption)
2022 784 28 (0.61) 103.13 101.02 Input X Range=C6-D35(Year and Palmer Z)
2023 841 29 0.32 100.01 94.55
2024 900 30 (0.16) 102.91 94.11 Twelve months ending August 2024
Difference b/w Predicted/Actual (8.79)
Gallons (8,794)
CCF (11.76)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4D
T.Michaelson
Page 1 of 1

Veolia Water Idaho,Inc.
Calculation of Predicted Commercial Consumption(thousand gallons)
(Yr- Actual Predicted
Year 1990)A2 Yr-1990 Palmer Z Commercial Commercial SUMMARY OUTPUT
1995 1 1 1.72 657.65 675.78
1996 4 2 1.07 706.86 679.53 Regression Statistics
1997 9 3 0.60 700.32 680.00 Multiple R 0.9331
1998 16 4 2.28 680.96 641.20 R Square 0.8706
1999 25 5 (0.60) 705.63 685.68 Adjusted R Square 0.8611
2000 36 6 (0.52) 703.36 676.10 Standard Error 27.6309
2001 49 7 (1.51) 738.84 686.07 Observations 30
2002 64 8 (1.60) 650.06 679.59
2003 81 9 (0.56) 634.28 652.48 ANOVA
2004 100 10 (0.03) 635.25 634.69 df SS MS F Significance F
2005 121 11 0.06 596.61 624.93 Regression 2 138,748.03 69,374.02 90.87 0.00
2006 144 12 (0.24) 623.67 622.29 Residual 27 20,613.60 763.47
2007 169 13 (1.48) 634.36 636.82 Total 29 159,361.63
2008 196 14 (0.72) 579.49 614.83
2009 225 15 0.50 541.89 584.43 Coefficients Standard Error t5tat P-value Lower95% Upper95% Lower95.0% Upper95.0%
2010 256 16 1.35 510.17 560.79 Intercept 715.3016 10.4539 68.4241 0.0000 693.8519 736.7513 693.8519 736.7513
2011 289 17 1.26 520.94 554.32 Yr-1990 (8.1159) 0.6021 (13.4800) 0.0000 (9.3512) (6.8806) (9.3512) (6.8806)
2012 324 18 (0.85) 573.02 584.74 Palmer Z (18.2615) 5.1709 (3.5316) 0.0015 (28.8713) (7.6517) (28.8713) (7.6517)
2013 361 19 (1.34) 571.54 585.57
2014 400 20 (0.67) 570.41 565.22
2015 441 21 (1.22) 554.90 567.15
2016 484 22 (0.74) 551.35 550.27
2017 529 23 0.18 526.50 525.35
2018 576 24 (1.25) 540.53 543.35
2019 625 25 1.14 503.83 491.59 Input Y Range=E6-E35(Actual Consumption)
2020 676 26 (0.37) 495.24 511.04 Input X Range=C6-D35(Year and Palmer Z)
2021 729 27 (0.93) 523.24 513.16
2022 784 28 (0.61) 509.16 499.20
2023 841 29 0.32 512.82 474.10
2024 900 30 (0.16) 522.20 474.82 Twelve months ending August 2024
Difference b/w Predicted/Actual (47.38)
Gallons (47,382)
CCF (63.34)
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.4E
T.Michaelson
Page 1 of 1

Veolia Water Idaho, Inc.
Residential Consumption Trends 1995-2024
(gallons per customer)
Change from
Actual Previous Predicted
Year Annual Usage Year Percent Residential
95 155,001
96 163,263 8,262 5.3% 158,912
97 159,559 (3,704) -2.3% 158,414
98 153,513 (6,046) -3.8% 148,747
99 171,173 17,660 11.5% 158,527
00 162,303 (8,870) -5.2% 155,684
01 157,127 (5,175) -3.2% 157,404
02 157,190 63 0.0% 155,286
03 151,750 (5,440) -3.5% 148,348
04 144,388 (7,362) -4.9% 143,586
05 132,263 (12,125) -8.4% 140,700
06 135,560 3,297 2.5% 139,477
07 139,231 3,671 2.7% 142,263
08 130,281 (8,949) -6.4% 136,520
09 123,172 (7,109) -5.5% 128,814
10 116,702 (6,471) -5.3% 122,687
11 114,864 (1,837) -1.6% 120,569
12 122,772 7,908 6.9% 127,065
13 122,630 (142) -0.1% 126,653
14 119,242 (3,388) -2.8% 121,293
15 116,753 (2,489) -2.1% 121,137
16 115,214 (1,540) -1.3% 116,588
17 108,042 (7,171) -6.2% 110,162
18 111,257 3,215 3.0% 113,758
19 103,460 (7,798) -7.0% 101,063
20 107,916 4,456 4.3% 105,001
21 111,201 3,285 3.0% 104,887
22 103,131 (8,070) -7.3% 101,020
23 100,006 (3,125) -3.0% 94,552
24 102,909 2,903 2.9% 94,114
Case No.VEO-W-24-01
Exhibit No. 5
Schedule No. 5
T. Michaelson
Page 1 of 1

Veolia Water Idaho, Inc.
Residential Consumption trends
1995-2024
180,000
160,000
140,000
>- 120,000
a�
n
100,000
0
U 80,000
m
a
0
60,000 - - -
CD
40,000 —
20,000
95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Year
Actual Annual Usage t Predicted Residential ......••• Linear( Predicted Residential )
Billed Historic Test Year Consumption per Customer Projected Test Year Consumption per customer
102,909 gallons per year 94,114 gallons per year
137.6 CCF per year 125.8 CCF per year
282 gallons per customer per day 258 gallons per customer per day
Case No.VEO-W-24-01
Exhibit No.5
Schedule No. 6
T. Michaelson
Page 1 of 1

Veolia Water Idaho, Inc.
Commercial Consumption Trends 1995-2024
(gallons per customer)
Change
Actual from
Annual Previous Predicted
Year Usage Year Percent Commercial
95 657,648 675,776
96 706,860 49,212 7.5% 679,530
97 700,319 (6,541) -0.9% 679,997
98 680,964 (19,354) -2.8% 641,202
99 705,635 24,670 3.6% 685,679
00 703,356 (2,278) -0.3% 676,102
01 738,845 35,488 5.0% 686,065
02 650,058 (88,787) -12.0% 679,593
03 634,278 (15,780) -2.4% 652,485
04 635,250 973 0.2% 634,690
05 596,606 (38,645) -6.1% 624,931
06 623,667 27,062 4.5% 622,294
07 634,363 10,696 1.7% 636,822
08 579,490 (54,873) -8.7% 614,827
09 541,893 (37,597) -6.5% 584,432
10 510,165 (31,728) -5.9% 560,794
11 520,941 10,775 2.1% 554,322
12 573,021 52,081 10.0% 584,738
13 571,537 (1,484) -0.3% 585,570
14 570,415 (1,122) -0.2% 565,219
15 554,895 (15,519) -2.7% 567,147
16 551,347 (3,548) -0.6% 550,265
17 526,498 (24,849) -4.5% 525,349
18 540,532 14,034 2.7% 543,347
19 503,834 (36,698) -6.8% 491,586
20 495,237 (8,597) -1.7% 511,045
21 523,243 28,006 5.7% 513,155
22 509,158 (14,085) -2.7% 499,196
23 512,818 3,659 0.7% 474,097
24 522,204 9,386 1.8% 474,822
Case No.VEO-W-24-01
Exhibit No. 5
Schedule No. 7
T. Michaelson
Page 1 of 1

Veolia Water Idaho, Inc.
Commercial Consumption Trends
1995-2024
800,000
700,000
CO 600,000
aD
a�
n
500,000
E
0
�j 400,000
m
a
0 300,000
CD
200,000
100,000
95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
t Actual Annual Usage —41— Predicted Commercial ......••• Linear(Predicted Commercial)
Billed Historic Test Year Consumption per Customer Projected Test Year Consumption per customer
522,204 gallons per year 474,822 gallons per year
698.1 CCF per year 634.8 CCF per year
1,431 gallons per customer per day 1,301 gallons per customer per day
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.8
T. Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
COMPARISON OF PRESENT AND PROPOSED RATES
VWID SYSTEM-BI-MONTHLY
Percentage Percentage
Proposed Increase Proposed Increase
Bi-Monthly Customer Rates-Phase Phase I vs. Rates-Phase Phase II vs.
Charge Present Rates I Present II Present
5/8" 24.58 28.10 14.3% 29.61 20.5%
3/4" 24.58 28.10 14.3% 29.61 20.5%
1" 31.42 35.92 14.3% 37.85 20.5%
11/2" 53.75 61.46 14.3% 64.75 20.5%
2" 83.42 95.38 14.3% 100.49 20.5%
3" 162.70 186.02 14.3% 195.99 20.5%
4" 303.54 347.05 14.3% 365.64 20.5%
6" 506.77 579.42 14.3% 610.45 20.5%
8" 662.97 758.01 14.3% 798.61 20.5%
10" 944.78 1,080.22 14.3% 1,138.07 20.5%
12" - 1,363.13 1,436.14
Percentage Percentage
Proposed Increase Proposed Increase
Rates-Phase Phase I vs. Rates-Phase Phase II vs.
Consumption Charge Present Rates I Present II Present
Winter Rates
Up to 3 CCF 1.7086 1.9535 14.3% 2.0582 20.5%
Over 3 CCF 1.7086 1.9535 14.3% 2.0582 20.5%
Summer Rates
Up to 3 CCF 1.7086 1.9535 14.3% 2.0582 20.5%
Over 3 CCF 2.1630 2.4731 14.3% 2.6055 20.5%
Hydrant Rent Flat Rate 26.77 30.61 14.3% 32.25 20.5%
Street Sprinkling Service 328.35 375.42 14.3% 395.53 20.5%
Flat Rate Service 94.30 107.82 14.3% 113.59 20.5%
Percentage Percentage
Proposed Increase Proposed Increase
Rates-Phase Phase I vs. Rates-Phase Phase II vs.
Private Fire Present Rates I Present II Present
3"and smaller 43.34 43.34 0.0% 43.34 0.0%
4" 65.69 65.69 0.0% 65.69 0.0%
6" 163.15 163.15 0.0% 163.15 0.0%
8" 268.11 268.11 0.0% 268.11 0.0%
10" 418.11 418.11 0.0% 418.11 0.0%
12" 626.28 626.28 0.0% 626.28 0.0%
Hydrants 26.29 - -100.0% - -100.0%
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.9A
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
COMPARISON OF PRESENT AND PROPOSED RATES
EXISTING EAGLE CUSTOMERS-MONTHLY
Rates Rates
Percentage Percentage Starting Starting
Proposed Increase Proposed Increase Jan 1,2027 Jan 1,2028
Rates-Phase Phase I vs. Rates-Phase Phase II vs. (91.67%) (100%)
Monthly Customer Charge Present Rates I Present II Present (1) (1)
5/8" 8.19 9.36 14.3% 9.87 20.5% 13.57 14.80
3/4" 8.19 9.36 14.3% 9.87 20.5% 13.57 14.80
1" 10.47 11.97 14.3% 12.61 20.5% 17.35 18.92
11/2" 17.92 20.49 14.3% 21.59 20.5% 29.68 32.37
2" 27.81 31.80 14.3% 33.50 20.5% 46.06 50.24
3" 54.23 62.00 14.3% 65.32 20.5% 89.83 97.99
4" 101.18 115.68 14.3% 121.88 20.5% 167.59 182.82
6" 168.92 193.14 14.3% 203.48 20.5% 279.80 305.23
8" 220.99 252.67 14.3% 266.20 20.5% 366.04 399.30
10" 314.93 360.08 14.3% 379.36 20.5% 521.64 569.04
12" - 454.38 478.71 658.25 718.07
Rates Rates
Percentage Percentage Starting Starting
Proposed Increase Proposed Increase Jan 1,2027 Jan 1,2028
Rates-Phase Phase I vs. Rates-Phase Phase II vs. (91.67%) (100%)
Consumption Charge Present Rates I Present II Present (1) (1)
Winter Rates
Up to 3 CCF 1.1391 1.3024 14.3% 1.3721 20.5% 1.8867 2.0582
Over 3 CCF 1.1391 1.3024 14.3% 1.3721 20.5% 1.8867 2.0582
Summer Rates
Up to 3 CCF 1.1391 1.3024 14.3% 1.3721 20.5% 1.8867 2.0582
Over 3 CCF 1.4420 1.6487 14.3% 1.7370 20.5% 2.3885 2.6055
Hydrant Rent Flat Rate 26.77 30.61 14.3% 32.25 20.5% 32.25 32.25
Flat Rate Service 31.43 35.94 14.3% 37.86 20.5% 52.07 56.80
Rates Rates
Percentage Percentage Starting Starting
Proposed Increase Proposed Increase Jan 1,2027 Jan 1,2028
Rates-Phase Phase I vs. Rates-Phase Phase II vs. (91.67%) (100%)
Private Fire Present Rates I Present 11 Present (1) (1)
3"and smaller 14.45 14.45 0.0% 14.45 0.0% 19.86 21.67
4" 21.90 21.90 0.0% 21.90 0.0% 30.11 32.85
6" 54.38 54.38 0.0% 54.38 0.0% 74.78 81.58
8" 89.37 89.37 0.0% 89.37 0.0% 122.89 134.06
10" 139.37 139.37 0.0% 139.37 0.0% 191.64 209.06
12" 208.76 208.76 0.0% 208.76 0.0% 287.06 313.14
Hydrants 8.76 - -100.0% -100.0% - -
(1)Assuming no subsequent base rate increases
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.9B
T.Michaelson
Page 1 of 1

VEOLIA WATER IDAHO,INC.
COMPARISON OF PRESENT AND PROPOSED RATES
NEW EAGLE CUSTOMERS-MONTHLY
Percentage Percentage
Proposed Increase Proposed Increase
Rates-Phase Phase I vs. Rates-Phase Phase II vs.
Monthly Customer Charge Present Rates I Present II Present
5/8" 12.29 14.05 14.3% 14.80 20.5%
3/4" 12.29 14.05 14.3% 14.80 20.5%
1" 15.71 17.96 14.3% 18.92 20.5%
11/2" 26.88 30.73 14.3% 32.37 20.5%
2" 41.71 47.69 14.3% 50.24 20.5%
3" 81.35 93.01 14.3% 97.99 20.5%
4" 151.77 173.53 14.3% 182.82 20.5%
6" 253.39 289.71 14.3% 305.23 20.5%
8" 331.49 379.00 14.3% 399.31 20.5%
10" 472.39 540.11 14.3% 569.04 20.5%
12" - 681.57 718.07
Percentage Percentage
Proposed Increase Proposed Increase
Rates-Phase Phase I vs. Rates-Phase Phase II vs.
Consumption Charge Present Rates I Present II Present
Winter Rates
Up to 3 CCF 1.7086 1.9535 14.3% 2.0582 20.5%
Over 3 CCF 1.7086 1.9535 14.3% 2.0582 20.5%
Summer Rates
Up to 3 CCF 1.7086 1.9535 14.3% 2.0582 20.5%
Over 3 CCF 2.163 2.4731 14.3% 2.6055 20.5%
Hydrant Rent Flat Rate 26.77 30.61 14.3% 32.25 20.5%
Flat Rate Service 47.15 53.91 14.3% 56.80 20.5%
Percentage Percentage
Proposed Increase Proposed Increase
Rates-Phase Phase I vs. Rates-Phase Phase II vs.
Private Fire Present Rates I Present II Present
3"and smaller 21.67 21.67 0.0% 21.67 0.0%
4" 32.85 32.85 0.0% 32.85 0.0%
6" 81.58 81.58 0.0% 81.58 0.0%
8" 134.06 134.06 0.0% 134.06 0.0%
10" 209.06 209.06 0.0% 209.06 0.0%
12" 313.14 313.14 0.0% 313.14 0.0%
Hydrants 13.15 - -100.0% 0 -100.0%
Case No.VEO-W-24-01
Exhibit No.5
Schedule No.9C
T. Michaelson
Page 1 of 1