20250121Attachment A - Petition for Reconsideration.pdf

BRIDGE 3KI4: 15
P A R T N E R S
I N C O R P O R A T E D
lJ 1 ��i i �•� V:_i i•Ii.7Jli��
August 27, 2002
Idaho Public Utilities Commission
P. O. Box 83720
Boise, Idaho 83720-0074
Dear Idaho Public Utilities Commission:
Enclosed is the 2001 annual report for CDS Stoneridge Utilities, LLC in both hard copy
and electronic versions. CDS purchased the utility in the first half of 2001 and has been
working with Bob Smith of your office to compile the necessary information for this first
year.
There are some items on the report worth noting to clarify some of the figures we have
provided. First, the commercial revenues for the utility have been grouped together for
2001 since they are relatively small. In 2002, the revenue from the golf course will be
broken out separately. The golf course was closed for most of 2001 and opened at the end
of May 2002. Second, the electric pumping expenses were relatively small and absorbed
by a sister company of CDS Stoneridge Utilities. They will be shown separately under
operating expenses for 2002 since it is expected that they will be considerably larger than
they were in 2001.
Essentially, 2002 will begin to generate a larger volume of revenues and expenses. More
of the typical categories that you are used to seeing in an annual report will be included
and the report will be filed in a timely manner.
Please call me if you have any questions.
Sincerely,
Kevin Anderson
CFO
Enc
4885 SOUTH 900 EAST,SUITE 100,SALT LAKE CITY,UTAH 84117 WWW,BRIDGEPARTNERS.NET PHONE [phone] FAX 801.284,5975
60 EAST 3RD AVENUE,SUITE 112,SAN MATEO,CALIFORNIA 94401 PHONE 650.579,1250 FAX [phone]
2 TARA COURT.HOMDEL,NEW JERSEY 07733 PHONE [phone] FAX 732.332,1971

ANNUAL REPORT FOR WATER UTILITIES TO
THE IDAHO PUBLIC UTILITIES COMMISSION
FOR THE YEAR ENDING 31-Dec-01
COMPANY INFORMATION
1 Give full name of utility CDS Stoneridge Utilities, LLC
2 Date of Organization Apr-01
3 Organized under the laws of the state of Utah
4 Address of Principal Office (number& street) 4885 South 900 East, Suite 100
5 P.O. Box(if applicable)
6 City Salt Lake City
7 State Utah
8 Zip Code 84117
9 Organization (proprietor, partnership, corp.)
10 Towns, Counties served Stoneridge Resort and Golf Community in Blanchard, ID
11 Are there any affiliated companies? Yes
If yes, attach a list with names, addresses &descriptions. Explain any services
provided to the utility.
12 Contact Information Name Phone No.
President(Owner) Dean Allara 208 437 3148
Vice President
Secretary
General Manager Dean Allara 650 579 1350
Complaints or Billing Kamie Hendershott 208 437 3148
Engineering Keith Rusho 208 437 3148
Emergency Service Keith Rusho 208 437 3148
Accounting Kevin Anderson [phone]
13 Were any water systems acquired during the year or any additions/deletions made
to the service area during the year? No
If yes, attach a list with names, addresses & descriptions. Explain any services
provided to the utility.
14 Where are the Company's books and records kept?
Street Address 4885 South 900 East, Suite 100
City Salt Lake City
State Utah
Zip 84117
Rev 3/02 Page 1

NAME: CDS Stoneridge Utilities LLC
REVENUE&EXPENSE DETAIL.,-
For the Year Ended 31-Dec-01
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales- Residential 47386.12
3 461.2 Metered Sales -Commercial, Industrial 3846.3
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) _ 51232.42
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected Booked to Acct#
11 '**Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 27676.55
13 601.7 Labor- Customer Accounts
14 601.8 Labor-Administrative & General 2634.7
15 603 Salaries, Officers& Directors
16 604 Employee Pensions & Benefits 2333.76
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power
19 618 Chemicals
20 620.1-6 Materials & Supplies-Operation & Maint.
21 620.7-8 Materials& Supplies -Administrative& General 9031.98
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing
24 636 Contract Services -Other
25 641-42 Rentals -Property& Equipment
26 650 Transportation Expense
27 656-59 Insurance 2682.59
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) 44359.58
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended Dec-01
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8) 51232.42
2 Operating Expenses (From Page 3, line 33) 44359.58
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 535
7 408.11 Property Taxes
8 408.12 Payroll Taxes 5971.06
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 ' Total Expenses from operations before interest(add lines 2-15) 50865.64
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16) 366.78
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income (add lines 19 &28) 366.78
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) 366.78
Rev 3/02 Page 4

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-01
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River& Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains
10 310 Power Generation Equipment
11 311 Power Pumping Equipment
12 320 Purification Systems
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 01 688978.311 0 688978.31
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: CDS Stoneridge Utilities. LLC
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-01
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year Decrease)
1 304 Structures and Improvements
2 305 Collecting & Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells
5 308 Infiltration Galleries &Tunnels
6 309 Supply Mains
7 310 Power Generation Equipment
8 311 Power Pumping Equipment
9 320 Purification Systems
10 330 Distribution Reservoirs&Standpipes
11 331 Trans. & Distrib. Mains&Accessories
12 333 Services
13 334 Meters and Meter Installations
14 335 Hydrants
15 336 Backflow Prevention Devices
16 339 Other Plant& Misc. Equipment
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25)
Enter beginning &end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended Dec-01
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5, Line 29)
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress 0 688978.31 688978.31
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5)
7 108.1 Accumulated Depreciation (From Pg 6, Line 26)
8 108.2 Accum. Depr. - Utility Plant Lease to Others
9 108.3 Accum. Depr. - Property Held for Future Use
10 110.1 Accum. Amort. - Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7- 12)
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments(Add lines 14& 15)
17 131 Cash
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers 0 351.17 351.17
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials& Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25)
27 181 Unamortized Debt Discount& Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16&26-30) 0 689329.48 689329.48
Rev 3/02 Page 7

Name: CDS Stoneridge Utilities. LLC
BALANCE SHEET
For Year Ended 31-Dec-01
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 0 688962.7 688962.7
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings 0 366.78 366.78
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6)
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable
13 232 Notes Payable
14 233 Accounts Payable-Associated Companies
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits- Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. `*
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9-29
31 TOTAL LIAB& CAPITAL(Add lines 8&30) 01 689329.48 689329.48
** Only if Commission Approved
Rev 3/02 Page 8

NAME: CDS Stoneridge Utilities LLC
REVENUE & EXPENSE DETAIL
For the Year Ended 31-Dec-02
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 13,425
3 461.2 Metered Sales-Commercial, Industrial 30,755
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 24.000
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) 68,179
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected Booked to Acct#
11 ***Commission Approved Surcharges Collected Booked to Acct#
.401,OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 30,058
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 29,462
15 603 Salaries, Officers & Directors
16 604 Employee Pensions &Benefits 5,332
17 610 Purchased Water 2,066
18 615-16 Purchased Power& Fuel for Power 10,232
19 618 Chemicals 799
20 620.1-6 Materials&Supplies-Operation & Maint. 4,227
21 620.7-8 Materials&Supplies-Administrative& General 3,189
22 631-34 Contract Services - Professional 712
23 635 Contract Services-Water Testing 2,230
24 636 Contract Services- Other
25 641-42 Rentals-Property& Equipment 2,133
26 650 Transportation Expense
27 656-59 Insurance 3,855
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous -4,752
33 Total Operating Expenses (Add lines 12 -32,also enter on Pg 4, line 2) 89,544
Rev 3/02 Pagel

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 31-Dec-02
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 68,179
2 Operating Expenses(From Page 3, line 33) 89,544
3 403 Depreciation Expense 215,886
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 282
7 408.11 Property Taxes
8 408.12 Payroll Taxes 5,903
9A 408.13 Other Taxes(list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 311,615
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses)From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17 &18 less line 16) -243,436
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 &24 less lines 21,25,26, & 27)
29 Gross Income (add lines 19 &28) -243,436
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 &31) (Also Enter on Pg 9, Line 2) -243,436
Name: CDS Stoneridge Utilities, LLC
Rev 3/02 Page 11

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-02
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 688,963 688.963 0
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings 367 -243,069 -243,436
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) 689,329 445,894 -243.436
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 0 30,544 30,544
13 232 Notes Payable
14 233 Accounts Payable-Associated Companies
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236,12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities 0 327 327
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 0 30,871 30,871
31 TOTAL LIAB & CAPITAL(Add lines 8 &30) 689,3291 476,765 -212,565
*` Only if Commission Approved
Rev 3/02 Page $

ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-02
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements 0 557,551 557,551
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 0 45.206 45,206
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 0 84,780 84,780
12 320 Purification Systems
13 330 Distribution Reservoirs& Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 0 687,536 0 687,5361
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 1S

Ir
NAME: — CDS Stoneridoe Utilities. LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-03
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue 15100
2 461.1 Metered Sales-Residential 20705.89
3 461.2 Metered Sales-Commercial, Industrial 38306.72
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 24000
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 9$112.61
(also enter result on Page 4, line 1)
9 DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected 15100 Booked to Acct 4 323200/1
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 38270.82
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative &General 5412.17
15 603 Salaries, Officers&Directors
16 604 Employee Pensions&Benefits 2150.4
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 13748.91
19 618 Chemicals 472.4
20 620.1-6 Materials&Supplies -Operation & Maint. 12206.89
21 620.7-8 Materials&Supplies-Administrative &General 2229.59
22 631-34 Contract Services- Professional 1760.44
23 635 Contract Services-Water Testing 3017.99
24 636 Contract Services-Other
25 641-42 Rentals - Property & Equipment
26 650 Transportation Expense 302.47
27 656-59 Insurance 3000
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes) 150
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4, line 2) 82722.08
Rev 3/02 Page3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 31-Dec-03
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8) 98112.61
2 Operating Expenses (From Page 3, line 33) 82722.08
3 403 Depreciation Expense 236780
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 302,46
7 408.11 Property Taxes
8 408.12 Payroll Taxes 2665.51
9A 408.13 Other Taxes(list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 322470.05
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant _
19 Net Operating Income(Add lines 1, 17 &18 less line 16) -224357.44
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations _
28 Net Non-Utility Income(Add lines 20,22,23& 24 less lines 21,25,26, & 27) _
29 Gross Income(add lines 19&28) -224357.44
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) -224357.44
Rev 3/02 Page 4

Name: CDS Stoneridge Utilities. LLC
BALANCE SHEET
For Year Ended 31-Dec-03
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION _ of Year Year (Decrease_
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 688963 246446 -442517
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -243069 -467426 -224357
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) 445894 -220980 -666874
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable 30544 1025618 995074
13 232 Notes Payable
14 233 Accounts Payable-Associated Companies
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities 327 556 229
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. *'
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9 -29 30871 1026174 995303
31 TOTAL LIAB & CAPITAL(Add lines 8 &30) 4767651 8051941 328429
** Only if Commission Approved
Rev 3/02 Page

R'

Name: CDS Stoneridge Utilities,_LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-03
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements 557551 412373.25 969924.25
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries &Tunnels
9 309 Supply Mains 45206 0 45206
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 84780 706.15 85486.15
12 320 Purification Systems
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289.35 289.35
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971.07 971.07
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 687537 414339.82 01 1101876.82
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page

NAME: CDS Stoneridge Utilities, LLC �
REVENUE&EXPENSE DETAIL V
For the Year Ended 31-Dec-04 _
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue 13500
2 461.1 Metered Sales-Residential 17403.14
3 461.2 Metered Sales-Commercial, Industrial 21480.55
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 57199.16
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 109582.85
(also enter result on Page 4, line 1)
9 DEQ Fees Billed separately to customers Booked to Acct#
10 "* Hookup or Connection Fees Collected 13500 Booked to Acct 4 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 50860.65
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 5083.02
15 603 Salaries, Officers& Directors
16 604 Employee Pensions & Benefits 6960.24
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 14752.13
19 618 Chemicals 520.73
20 620.1-6 Materials&Supplies-Operation &Maint. 26050.39
21 620.7-8 Materials&Supplies-Administrative &General 2767.38
22 631-34 Contract Services-Professional 1040
23 635 Contract Services-Water Testing 629
24 636 Contract Services-Other 10385.49
25 641-42 Rentals-Property& Equipment
26 650 Transportation Expense 995.18
27 656-59 Insurance 8327.97
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 3348
33 Total Operating Expenses (Add lines 12-32, also enter on Pg 4, line 2) 131720.18
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 31-Dec-04
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 109582.85
2 Operating Expenses(From Page 3, line 33) 131720.18
3 403 Depreciation Expense 219154
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 235.96
7 408.11 Property Taxes 4050.84
8 408.12 Payroll Taxes 4561.52
9A 408.13 Other Taxes(list) DEQ Fees 135
96
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 359857.5
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17 &18 less line 16) -250274.65
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income(add lines 19& 28) -250274.65
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 &31) (Also Enter on Pg 9, Line 2) -250274.65
Rev 3/02 Page 4

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-04 ,
LIABILITIES&CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 246446 246446 0
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -467426 -717700.65 250274.65
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -220980 -471254.65 250274.65
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 1025618 934905.74 90712.26
13 232 Notes Payable 298108.53 -298108.53
14 233 Accounts Payable-Associated Companies
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 62283.34 -62283.34
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities 556 556
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9- 29 1026174 1295297.61 -269123.61
31 TOTAL LIAB & CAPITAL(Add lines 8 & 30) 8051941 824042.96'1 -18849
** Only if Commission Approved
Rev 3/02 Page 8

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-04
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land &Land Rights
4 304 Structures and Improvements 969924.25 349717.89 1319642.14
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 45206 45206
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 85486.15 1560.71 _ 87046.86
12 320 Purification Systems
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. &Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289.35 289.35
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment 500 500
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971.07 971.07
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 1101876.82 351778.6 1453655.42
(Add lines 1 -28) Enter beginning &end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

NAME: CDS Stoneridge Utilities, LLC 1, /
REVENUE& EXPENSE DETAIL
For the Year Ended 31-Dec-05
A_CCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue 10,475
2 461.1 Metered Sales-Residential 37,693
3 461.2 Metered Sales-Commercial, Industrial 32,595
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue _ 62,381
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 143,145
(also enter result on Page 4, line 1)
9 "` DEO Fees Billed separately to customers Booked to Acct#
10 *" Hookup or Connection Fees Collected 10,475 Booked to Acct 4 323200
11 *"Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 73,120
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative& General 12,371
15 603 Salaries, Officers & Directors
16 604 Employee Pensions & Benefits 8,661
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 19,774
19 618 Chemicals 3,315
20 620.1-6 Materials& Supplies-Operation & Maint. 43,329
21 620.7-8 Materials & Supplies-Administrative &General 4,748
22 631-34 Contract Services-Professional 1,379
23 635 Contract Services-Water Testing 643
24 636 Contract Services-Other
25 641-42 Rentals- Property & Equipment
26 650 Transportation Expense 1,023
27 656-59 Insurance 4,142
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 253
33 Total Operating Expenses (Add lines 12-32, also enter on Pg 4, line 2) 172,757
Rev 3/02 Page 3

Name: CDS Stonerid a Utilities LLC
INCOME STATEMENT
For Year Ended 12131/2005
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 143,145
2 Operating Expenses(From Page 3, line 33) 172,757
3 403 Depreciation Expense 67,320
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 281
7 408.11 Property Taxes 4,855
8 408.12 Payroll Taxes 7,636
9A 408.13 Other Taxes (list) DEQ Fees 735
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 Total Expenses from operations before interest(add lines 2-15) 253,583
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17&18 less line 16) -110,439
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income (add lines 19 &28) -110,439
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) -110,439
Rev 3/02 Page 4

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-05
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 246,446 246,446 0
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -717,700 -828,139 -110,439
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -471,254 -581,693 -110.439
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long-Term Debt 0
12 231 Accounts Payable 934,906 113,190 -821,716
13 232 Notes Payable 298,109 449,144 151,036
14 233 Accounts Payable-Associated Companies 0 1,228,926 1,228,926
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 62,283 3,322 -58,961
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9-29 1,295,298 1,794,5831 499,285
31 TOTAL LIAB& CAPITAL(Add lines 8&30) 824,044 1,212,8901 388,846
"* Only if Commission Approved
Rev 3/02 Page 8

Name: CDS Stonerid e Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2005
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land& Land Rights
4 304 Structures and Improvements 1319642 424,574 1,744,216
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 45206 45,206
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 87046.86 3,957 91,004
12 320 Purification Systems
13 330 Distribution Reservoirs& Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289.35 289
17 335 Hydrants 6,614 6,614
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 500 1,360 1,860
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971.07 971
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 1453655.28 436,5061 01 1,890,161
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

NAME: CDS Stoneridae Utilities, LLC
REVENUE& EXPENSE DETAIL
For the Year Ended— 31-Dec-06
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 56,624
3 461.2 Metered Sales-Commercial, Industrial 1,495
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 12,888
6 465 Irrigation Sales Revenue 21,615
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) 92,E
(also enter result on Page 4, line 1)
9 #DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected 12,888 Booked to Acct 4 323200
11 *"'*Commission Approved Surcharges Collected � Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 37,942
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 7,650
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 3,192
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 20,802
19 618 Chemicals
20 620.1-6 Materials&Supplies-Operation & Maint. 16,109
21 620.7-8 Materials&Supplies-Administrative&General 0
22 631-34 Contract Services- Professional
23 635 Contract Services-Water Testing 692
24 636 Contract Services-Other 18,105
25 641-42 Rentals-Property& Equipment
26 650 Transportation Expense 1,115
27 656-59 Insurance 807
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 0
33 Total Operating Expenses (Add lines 12-32,also enter on Pg 4, line 2) 106,415
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2006
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8) 92,622
2 Operating Expenses (From Page 3, line 33) 106,415
3 403 Depreciation Expense 46,084
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 1,090
7 408.11 Property Taxes 1,160
8 408.12 Payroll Taxes 4,357
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 159,106
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17&18 less line 16) -66,484
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23&24 less lines 21,25,26, &27)
29 Gross Income (add lines 19 &28) -66,484
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30&31) (Also Enter on Pg 9, Line 2) -66;484
Rev 3/02 Page 4

Name: CDS StoneridQe Utilities LLC
BALANCE SHEET
For Year Ended 31-Dec-06
LIABILITIES& CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 246,446 123,223 -123,223
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -828,139 -723,616 104,523
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -581,693 -600,393 -18,700
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long -Term Debt 0
12 231 Accounts Payable 113,190 7.854 -105,336
13 232 Notes Payable 449,144 490,533 41,389
14 233 Accounts Payable-Associated Companies 1,228,926 661,105 -567,821
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 3,322 2,529 -793
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits- Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 1,794,582 1,162.021 -632,561
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 1,212,889 561,628 -651,261
*" Only if Commission Approved
Rev 3/02 Page 8

Name: CDS Stoneridge Utilities. LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2006 _
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land& Land Rights
4 304 Structures and Improvements 1744216 1,077,406 666,810
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 45206 1,223 46,429
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 87047 87,047
12 320 Purification Systems
13 330 Distribution Reservoirs & Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 6614 6,614
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment 1860 1,860
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971 971
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 9754 9,754
29 TOTAL PLANT IN SERVICE 1896956.79 1,223 1,077,406 819,774
(Add lines 1 -28) Enter beginning &end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

I

NAME: CDS Stoneridae Utilities. LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-07
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 90,906
3 461.2 Metered Sales-Commercial, Industrial 16,717
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 37,522
6 465 Irrigation Sales Revenue 45,593
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 190,7N
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected _37,522 Booked to Acct# 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
40_1,OPC,RATING EXPENSES
12 601.1-6 Labor-Operation&Maintenance 24,218
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 9,512
15 603 Salaries, Officers&Directors
16 604 Employee Pensions&Benefits 3,201
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power _11,982
19 618 Chemicals 1159
20 620.1-6 Materials&Supplies-Operation&Maint.
21 620.7-8 Materials&Supplies-Administrative&General 1,571
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 760
24 636 Contract Services-Other 39,043
25 641-42 Rentals-Property&Equipment
26 650 Transportation Expense 8,890
27 656-59 Insurance 600
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 11,743
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4,line 2) 112,679
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2007
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 190,739
2 Operating Expenses(From Page 3, line 33) 112,679
3 403 Depreciation Expense 69,373
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 117
7 408.11 Property Taxes 1,273
8 408.12 Payroll Taxes 3,512
9A 408.13 Other Taxes(list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) ^ 1$6 954
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses)From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17&18 less line 16) 3,784
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing&Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23&24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 3a784
30 427.3 Interest Exp.on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME(Line 29 less lines 30&31) (Also Enter on Pg 9, Line 2) 3 784
Rev 3102 Page 4

Name: CDS Stynedd4e Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-07
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 123,223 123,223 0
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -846,839 -810 026 36,813
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -723 616 -686 803 36,813
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt 0
12 231 Accounts Payable 7,854 9,870 2,016
13 232 Notes Payable 490,533 499,193 8,660
14 233 Accounts Payable-Associated Companies 661,105 635,629 -25 477
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities 2,529 1,118 -1,411
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib.in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 1j62,0211 1 145 809 -16 212
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 438,4051 459,0061 20,601
*"Only if Commission Approved
Rev 3102 Page 8

Name: CQ5 Stoneridge Utilities LLC _
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2007
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land&Land Rights
4 304 Structures and Improvements 666,810 21,412 688,222
5 305 Collecting&Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 46,429 13,949 60,378
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 87 047 392 87,439
12 320 Purification Systems 2,066 2,066
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. &Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 6,614, 2,864 9,478
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 1,860 664 2,524
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971 971
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 9 754 9,754
29 TOTAL PLANT IN SERVICE 819,774 41,347 0 861,121
(Add lines 1 -28) Enter beginning &end of year totals on Pg 7, Line 1
Rev 3102 Page 5

NAME: CDS Stoneridge Utilities, LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-08
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 114,754
3 461.2 Metered Sales-Commercial, Industrial 21,897
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 19.540
6 465 Irrigation Sales Revenue 32,590
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 188,781
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected 19.540 Booked to Acct 4 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation&Maintenance 16,698
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 9,205
15 603 Salaries, Officers&Directors
16 604 Employee Pensions&Benefits 3,783
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power 8.490
19 618 Chemicals 733
20 620.1-6 Materials&Supplies-Operation&Maint. 10,594
21 620.7-8 Materials&Supplies-Administrative&General 5,777
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 6,201
24 636 Contract Services-Other
25 641-42 Rentals-Property&Equipment
26 650 Transportation Expense 5,757
27 656-59 Insurance 1.286
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp.(Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 24
33 Total Operating Expenses(Add lines 12-32,also enter on Pg 4, line 2) 68,549
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-08
LIABILITIES&CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts 123,223 123.223 0
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -810,026 -737,990 72,036
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital(Add Lines 1-5+7 less line 6) -686,803 -614,767 72,036
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt 0
12 231 Accounts Payable 9,870 7,345 -2,525
13 232 Notes Payable 499,193 499,193 0
14 233 Accounts Payable-Associated Companies 635,629 575,472 -60,157
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities 1,118 3,427 2,309
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort.of Contrib. in Aid of Const. *"
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 1,145,810 1.085.437 -60,373
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 459,007 470,670 11,663
**Only if Commission Approved
Rev 3/02 Page 8

Name. CDS Stonerid a Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2008
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year , Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land&Land Rights
4 304 Structures and Improvements 688222 51,753 739,975
5 305 Collecting&Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 infiltration Galleries&Tunnels
9 309 Supply Mains 60378 5,860 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 87439 1,590 89,029
12 320 Purification Systems 2066 3,012 5,078
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. &Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 9478 4.345 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 2524 527 3,051
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971 971
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 9754 9,754
29 TOTAL PLANT IN SERVICE 861120.931 67,087 0 928,208
(Add lines 1 -28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3/02 Page IF

NAME: CDS Stoneridge Utilities,LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-09
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 120.881
3 461.2 Metered Sales-Commercial, Industrial 23,219
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 17,670
6 465 Irrigation Sales Revenue 44,627
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 206,397
(also enter result on Page 4, line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected 17,670 Booked to Acct# 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 4,296 x
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 8,692 x
15 603 Salaries, Officers&Directors
16 604 Employee Pensions&Benefits 3,994 x
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power 10,189 x
19 618 Chemicals 896 x
20 620.1-6 Materials&Supplies-Operation&Maint. 9,672 x
21 620.7-8 Materials&Supplies-Administrative&General 7,613 x
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 10,868 x
24 636 Contract Services-Other
25 641-42 Rentals-Property&Equipment
26 650 Transportation Expense 7,006 x
27 656-59 Insurance 451 x
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 1,103 x
33 Total Operating Expenses(Add lines 12-32,also enter on Pg 4, line 2) 64,781
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12131/2009
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 206,397
2 Operating Expenses(From Page 3, line 33) 64,781
3 403 Depreciation Expense 39,925 x
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 923 x
7 408.11 Property Taxes 1,555 x
8 408.12 Payroll Taxes 4,578 x
9A 408.13 Other Taxes(list) DEQ Fees
96
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 111,762
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17&18 less line 16) 94,635
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest&Dividend Income x
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23&24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 94,635
30 427.3 Interest Exp. on Long Term Debt 8,602
31 427.5 Other Interest Charges
32 NET INCOME(Line 29 less lines 30&31) (Also Enter on Pg 9,Line 2) 86,033
Rev 3/02 Page 4

� CDS Stoneridae Utilities, LLC
CPO Balance Sheet
\ For Year Ended 12-31-09
Balance Balance Increase
Beginning End of or
of Year Year Decrease
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -737,990 -651,957 86,033
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -614,767 -528,734 86,033
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt 0
12 231 Accounts Payable 7,345 13,176 5,831
13 232 Notes Payable 499,193 462,754 -36,439
14 233 Accounts Payable-Associated Companies 575,472 514,007 -61,465
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities 3,427 641 -2,786
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort.of Contrib.in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 1,085,4371 990,577 -94,860
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 470,6701 461,843 -8,827
**Only if Commission Approved
Rev 3/02 Page 8

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2009
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land &Land Rights
4 304 Structures and Improvements 739975 4,549 -7,209 73.7,315
5 305 Collecting&Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 89029 1,058 90,087
12 320 Purification Systems 5078 5,078
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. &Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 3051 3,051
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 971 971
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 9754 9,754
29 TOTAL PLANT IN SERVICE 928207.93 5,607 -7,209 926,606
(Add lines 1 -28) Enter beginning &end of year totals on Pg 7, Line 1
Rev 3102 Page 5

NAME: CDS Stoneridae Utilities, LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 3141ec-10
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales- Residential 113,242
3 461.2 Metered Sales-Commercial, Industrial 22,368
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 4,810
6 465 Irrigation Sales Revenue 32,526
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 172,945
(also enter result on Page 4, line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected 4,810 Booked to Acct t 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation&Maintenance 12,014
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 8,565
15 603 Salaries, Officers&Directors
16 604 Employee Pensions&Benefits 1,959
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power 9,222
19 618 Chemicals 606
20 620.1-6 Materials&Supplies-Operation &Maint. 9.305
21 620.7-8 Materials&Supplies-Administrative&General 4,594
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 3,824
24 636 Contract Services-Other
25 641-42 Rentals-Property&Equipment
26 650 Transportation Expense 6,716
27 656-59 Insurance 558
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 554
33 Total Operating Expenses(Add lines 12-32,also enter on Pg 4, line 2) 57,916
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2010
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 172,945
2 Operating Expenses(From Page 3, line 33) 57,916
3 403 Depreciation Expense 37.846
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 141
7 408.11 Property Taxes 866
8 408.12 Payroll Taxes 4,809
9A 408.13 Other Taxes(list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 101,578
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17&18 less line 16) 71.367
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing&Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23&24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 71,367
30 427.3 Interest Exp. on Long-Term Debt 4,021
31 427.5 Other Interest Charges
32 NET INCOME(Line 29 less lines 30&31) (Also Enter on Pg 9, Line 2) 67,347
Rev 3/02 Page 4

J

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-10
Balance Balance Increase
Beginning End of or
of Year Year Decrease
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -713,129 -698,804 14,325
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital(Add Lines 1-5+7 less line 6) -589,906 -575,581 14,325
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 13,176 13,541 365
13 232 Notes Payable 462,754 443,973 -18,781
14 233 Accounts Payable-Associated Companies 514,007 495,553 -18,454
15 235 Customer Deposits(Refundable)
16 236,11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities 641 4.235 3,595
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const. *"
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 990,578 957,303 -33,275
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 400,672 381,722 -18,950
Only if Commission Approved
Rev 3/02 Page 8

Name: CDS Stoneridae Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2010
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land&Land Rights
4 304 Structures and Improvements 737315 1,318 738,633
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 90087 1,296 91,383
12 320 Purification Systems 5078 5,078
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. &Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 1302; 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 3051 3,051
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 9754 9,754
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 9754 9,754
29 TOTAL PLANT IN SERVICE 935388.451 2,614 0 938,002
(Add lines 1 -28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

NAME: CDS Stoncridgo Utilifles_LLC
REVENUE & EXPENSE DETAIL
For the Year Ended 31-Dec-11 _
ACCT# DESCRIPTION ^
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 117,062
3 461.2 Metered Sales-Commercial, Industrial 24,528
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 5,891
6 465 Irrigation Sales Revenue 32,207
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 179,687
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 "" Hookup or Connection Fees Collected 5,891 Booked to Acct 4 323200
11 **'Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation&Maintenance 20,438
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 13,757
15 603 Salaries, Officers &Directors
16 604 Employee Pensions&Benefits 2,782
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power 11,417
19 618 Chemicals 397
20 620.1-6 Materials &Supplies -Operation &Maint, 11,672
21 620.7-8 Materials&Supplies-Administrative&General 4,793
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 3,735
24 636 Contract Services-Other
25 641-42 Rentals -Property& Equipment
26 650 Transportation Expense 12,790
27 656-59 Insurance 341
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous -1,232
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4, line 2) 80,890
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC V
INCOME STATEMENT
For Year Ended 12131/2011
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 179,687
2 Operating Expenses (From Page 3, line 33) 80,890
3 403 Depreciation Expense -18,919
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 1,647
7 408.11 Property Taxes 2,971
8 408.12 Payroll Taxes 11,839
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility JT__
16 Total Expenses from operations before interest(add lines 2-15) 78,428
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17 &18 less line 16) 101,258
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing,Jobbing &Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 101,258
30 427.3 Interest Exp. on Long-Term Debt 0
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 &31) (Also Enter on Pg 9, Line 2) 101,258
Rev 3/02 Page 4

J
f

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2011
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land &Land Rights
4 304 Structures and Improvements 738633 1,972 740,605
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91383 91,383
12 320 Purification Systems 5078 5,078
13 330 Distribution Reservoirs &Standpipes
14 331 Trans. &Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13823 13,823
18 336 Backtlow Prevention Devices
19 339 Other Plant&Misc. Equipment 3051 3,051
20 340 Office Furniture and Equipment
21 341 Transportation Equipment 9754 9,754 0
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property 9754 9,754 0
29 TOTAL PLANT IN SERVICE 938002.45 1,972 19,508 920,466
(Add lines 1 - 28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3102 Page 5

r

CDS Stone ridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-11
Balance Balance Increase
Beginning End of or
of Year Year (Decrease)
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -698,804 -690.105 108,699
216 Reacquired Capital Stock _
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -575,581 -466,882 108,699
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 13,541 88 -13,453
13 232 Notes Payable 443,973 443,973 0
14 233 Accounts Payable-Associated Companies 495,553 404,337 -91,216
15 235 Customer Deposits(Refundable) _
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes -Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities 4,235 2,070 -2,165
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 957,302 850,469 -106,834
31 TOTAL LIAB &CAPITAL(Add lines 8 & 30) 381,7211 383,587 1,865
** Only if Commission Approved
Rev 3/02 Page 8

NAME: CDS Stoneridge Utilities LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-12
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales- Residential 114,670
3 461.2 Metered Sales-Commerciaf, Industrial 24,567
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 13,589
6 465 Irrigation Sales Revenue 29,424
7 466 Sales for Resale
8 400 Total Revenue(Add lines 1 - 7) 182,249
(also enter result on Page 4, fine 1)
9 DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection fees Collected 13,589 Booked to Acct# 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation&Maintenance 20,047
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 12,577
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 2,292
17 610 Purchased Water
18 615-16 Purchased Power&Fuel for Power 10,139
19 618 Chemicals 789
20 620.1-6 Materials&Supplies-Operation &Maint. 9,449
21 620.7-8 Materials&Supplies-Administrative &General 5,141
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 7,956
24 636 Contract Services- Other
25 641-42 Rentals- Property& Equipment
26 650 Transportation Expense 12,491
27 656-59 Insurance 341
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense 1,383
32 675 Miscellaneous -60,116
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) 22,490
Rev 3102 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2012
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 182,249
2 Operating Expenses(From Page 3, line 33) 22,490
3 403 Depreciation Expense 32,424
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 644
7 408.11 Property Taxes 4,784
8 408.12 Payroll Taxes 6,752
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 Total Expenses from operations before interest(add lines 2-15) 67,094
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17&18 less line 16) 115,155
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing&Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23& 24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 115,155
30 427.3 Interest Exp. on Long-Term Debt 7,666
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30& 31) (Also Enter on Pg 9, Line 2) 107,489
Rev 3/02 Page 4

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-12
Balance Balance Increase
Beginning End of or
of Year Year (Decrease)
207-13 Miscellaneous Capital Accounts - 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -590,105 -515,137 74,968
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -466,882 -391,914 74,968
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable 88 _ 4,942 4,854
13 232 Notes Payable 443,973 - 364,125 -79,849
14 233 Accounts Payable-Associated Companies 404,337 374,212 -30,125
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable _
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 2,070 1,839 -231
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits- Utility _
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9 -29 850,468 745,118 -105,350
31 TOTAL LIAB&CAPITAL (Add lines 8 &30) 383,586 353,204 -30,383
*" Only if Commission Approved
Rev 3102 Page 8

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended_ 12/31/2012
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land&Land Rights
4 304 Structures and Improvements 740,605 1,961 742,566
5 305 Collecting & impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66,238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91,383 91,383
12 320 Purification Systems 5,078 5,078
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 3,051 3,051
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 920,467 1,961 0 922,428
(Add lines 1 -28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

NAME: CDS Stoneridge Utilities, LLC
REVENUE& EXPENSE DETAIL
For the Year Ended 31-Dec-13
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales- Residential 117,606
3 461.2 Metered Sales-Commercial, Industrial 25,968
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 13,326
6 465 Irrigation Sales Revenue 32,593
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 189,493
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected 13,326 Booked to Acct 4 323200
11 'Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 22,469
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative & General 12,550
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 2,820
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 9,529
19 618 Chemicals 200
20 620.1-6 Materials &Supplies-Operation & Maint. 9,437
21 620.7-8 Materials & Supplies-Administrative & General 4,081
22 631-34 Contract Services- Professional
23 635 Contract Services-Water Testing 6,686
24 636 Contract Services -Other
25 641-42 Rentals- Property& Equipment
26 650 Transportation Expense 4,901
27 656-59 Insurance 0
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 2,496
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) 75,170
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 31-Dec-13
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8) 189,493
2 Operating Expenses (From Page 3, line 33) 75,170
3 403 Depreciation Expense 36,686
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 226
7 408.11 Property Taxes 3,278
8 408.12 Payroll Taxes 8,563
9A 408.13 Other Taxes (list) DEQ Fees
96
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 Total Expenses from operations before interest(add lines 2-15) 123,923
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16) 65,570
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income (add lines 19 &28) 65,570
30 427.3 Interest Exp. on Long-Term Debt 34,863
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) 30,707
Rev 3/02 Page 4

Name: CDS Stoneridne Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 31-Dec-13
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land& Land Rights
4 304 Structures and Improvements 742,566 4,213 746,779
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River& Other Intakes
7 307 Wells
8 308 Infiltration Galleries &Tunnels
9 309 Supply Mains 66,238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91,383 91,383
12 320 Purification Systems 5,078 5,078
13 330 Distribution Reservoirs & Standpipes
14 331 Trans. & Distrib. Mains &Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment 3,051 3,051
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 922,4281 4,2131 0 926,641
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3102 Page 5

CDS Stoneridge Utilities LLC
Balance Sheet
For Year Ended 31-Dec-13
Balance Balance Increase
Beginning End of or
of Year Year Decrease
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings 515,137 521,082 5,945)
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) 391.914 397,859 5,945
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable 4,942 15,419 10,477
13 232 Notes Payable 364.125 345,345 (18,780)
14 233 Accounts Payable-Associated Companies 374,212 333,966 40,246
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 1,839 2,226 387
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits- Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9 -29 745,118 696,956 48,162
31 TOTAL LIAB&CAPITAL(Add lines 8 &30) 353,2041 299,097 (54,107)
** Only if Commission Approved
Rev 3/02 Page 8

NAME: CDS Stoneridge Utilities, LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-14
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 127,612 3
3 461.2 Metered Sales-Commercial, Industrial 26,084 1
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 3,375 2
6 465 Irrigation Sales Revenue 37,732 0
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 194,803
(also enter result on Page 4, line 1)
9 `DEQ Fees Billed separately to customers Booked to Acct#
10 `•Hookup or Connection Fees Collected 3,375 Booked to Acct 4 323200
11 'Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 20,354
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 5,596
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 4,167
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 11,712
19 618 Chemicals 390
20 620.1-6 Materials& Supplies-Operation&Maint. 15,490
21 620.7-8 Materials&Supplies-Administrative&General 8,757
22 631-34 Contract Services- Professional
23 635 Contract Services-Water Testing 3,711
24 636 Contract Services-Other
25 641-42 Rentals- Property& Equipment
26 650 Transportation Expense 4,011
27 656-59 Insurance 0
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense 0
32 675 Miscellaneous 0
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4, line 2) 74,187
Rev 3/02 Page 3

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-14
Balance Balance Increase
Beginning End of or
of Year Year Decrease
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -521,082 -463,741 57,341
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital(Add Lines 1-5+7 less line 6) -397,859 -340,518 57,341
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 15.419 12,895 -2,524
13 232 Notes Payable 345,345 312,842 -32.503
14 233 Accounts Payable-Associated Companies 333,966 323,428 -10,538
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities 2,226 15,078 12,852
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 696,956 664,243 -32,713
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 299,097 323,725 24,628
**Only if Commission Approved
Rev 3/02 Page 8

NAME: CDS Stoneridge Utilities, LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-15
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 130,241 3
3 461.2 Metered Sales-Commercial, Industrial 22,613 1
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 10,587 2
6 465 Irrigation Sales Revenue 49,492 0
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7) 212,932
(also enter result on Page 4, line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected 10,587 Booked to Acct 4 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 17,530 1
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative& General 14,302 2
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 5,990 3
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 12,696
19 618 Chemicals 889
20 620.1-6 Materials &Supplies-Operation &Maint. 14,538 5
21 620.7-8 Materials&Supplies-Administrative&General 4,299 4
22 631-34 Contract Services- Professional
23 635 Contract Services-Water Testing 18,198 9
24 636 Contract Services-Other
25 641-42 Rentals- Property& Equipment 1,256
26 650 Transportation Expense 4,194 4
27 656-59 Insurance 1,118 6
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense 0
32 675 Miscellaneous 3,315
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4, line 2) 98,323
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2015
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 212,932
2 Operating Expenses(From Page 3, line 33) 98,323
3 403 Depreciation Expense 47,000
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 644
7 408.11 Property Taxes 3,025
8 408.12 Payroll Taxes 9,106
9A 408.13 Other Taxes(list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 158,099
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17&18 less line 16) 54,832
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing&Contracts
22 419 Interest&Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 54,832
30 427.3 Interest Exp. on Long-Term Debt 5,538
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30&31) (Also Enter on Pg 9, Line 2) 49,294
Rev 3/02 Page 4

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2015
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land& Land Rights
4 304 Structures and Improvements 754,422 14,455 768,877
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66,238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91,383 91,383
12 320 Purification Systems 5,078 5,078
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment 3,051 3,051
20 340 Office Furniture and Equipment 382 382
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 934,284 14,837 0 949,121
(Add lines 1 -28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: CDS Stoneridge Utilities, LLC _
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-15
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements 538,366 575,803 37,437
2 305 Collecting& Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells
5 308 Infiltration Galleries&Tunnels
6 309 Supply Mains 52,808 56,480 3,672
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 71,713 76,700 4,987
9 320 Purification Systems 2,253 2.410 157
10 330 Distribution Reservoirs&Standpipes
11 331 Trans. & Distrib. Mains&Accessories
12 333 Services
13 334 Meters and Meter Installations 1,423 1,522 99
14 335 Hydrants 8,325 8,904 579
15 336 Backflow Prevention Devices
16 339 Other Plant& Misc. Equipment 997 1,066 69
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS(Add Lines 1 -25) 675,885 722.885 47,000
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-15
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service(From Pg 5, Line 29) 934,284 949,121 14,837
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5) 934,284 949,121 14,837
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 675,885 722,885 47,000
8 108.2 Accum. Depr. -Utility Plant Lease to Others
9 108.3 Accum. Depr. -Property Held for Future Use
10 110.1 Accum.Amort. -Utility Plant in Service
11 110.2 Accum.Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization-Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7- 12) 258,399 226,236 -32,164
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments(Add lines 14& 15)
17 131 Cash 7.917 1,076 -6,841
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers 8,150 8,644 494
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials&Supplies Inventory 0 0 0
23 162 Prepaid Expenses 0 962 962
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25) 16,067 10,681 -5,386
27 181 Unamortized Debt Discount&Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16&26-30) 274.466 236,917 -37.549
Rev 3/02 Page 7

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-15
Balance Balance Increase
Beginning End of or
of Year Year (Decrease)
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -463,741 -414,447 49,294
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -340,518 -291,224 49,294
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 12,895 525 -12,370
13 232 Notes Payable 312,842 284,997 -27.845
14 233 Accounts Payable-Associated Companies 323,428 341,677 18,249
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 15,078 1,700 -13,378
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 664,243 628,899 -35.344
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 323.725 337,675 13.950
*"Only if Commission Approved
Rev 3/02 Page 8

NAME: CDS Stoneridge Utilities, LLC
REVENUE&EXPENSE DETAIL
For the Year End
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 130,431 3
3 461.2 Metered Sales-Commercial, Industrial 22,942 1
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 15,571 2
6 465 Irrigation Sales Revenue 40,886 0
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) 209,830
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected 15,571 Booked to Acct# 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 16,691 1 j
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 9,028 2
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 6,213 3
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 12,880
19 618 Chemicals 484
20 620.1-6 Materials&Supplies-Operation & Maint. 11,555 5
21 620.7-8 Materials &Supplies-Administrative&General 3,808 4
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 12,971 9
24 636 Contract Services-Other
25 641-42 Rentals- Property& Equipment 1,762 10
26 650 Transportation Expense 1,704 4
27 656-59 Insurance 2,238 6
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense 0
32 675 Miscellaneous 1,375
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4, line 2) 80,708
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2016
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 209,830
2 Operating Expenses(From Page 3, line 33) 80,708
3 403 Depreciation Expense 38,058
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 662 11
7 408.11 Property Taxes 3,828 12
8 408.12 Payroll Taxes 7,948
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility
16 Total Expenses from operations before interest(add lines 2-15) 131,206
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17 &18 less line 16) 78,624
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing&Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23&24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 78,624
30 427.3 Interest Exp. on Long-Term Debt 5,919
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30&31) (Also Enter on Pg 9, Line 2) 72,706
Rev 3102 Page 4

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2016
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements 768,877 768,877
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66,238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91.383 91,383
12 320 Purification Systems 5.078 5,078
13 330 Distribution Reservoirs& Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 3,051 3,051
20 340 Office Furniture and Equipment 382 95 477
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 949,1211 95 01 949,217
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: CDS Stoneridge Utilities, LLC
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-16
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements 575,803 606,140 30,337
2 305 Collecting& Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells
5 308 Infiltration Galleries&Tunnels
6 309 Supply Mains 56,287 59,253 2,966
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 76,415 80.441 4,026
9 320 Purification Systems 2,400 2,526 126
10 330 Distribution Reservoirs&Standpipes
11 331 Trans. & Distrib. Mains&Accessories
12 333 Services
13 334 Meters and Meter Installations 1,516 1,596 80
14 335 Hydrants 8,867 9,334 467
15 336 Backflow Prevention Devices
16 339 Other Plant&Misc. Equipment 1,062 1,118 56
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS(Add Lines 1 -25) 722,350 760,408 38.058
Enter beginning & end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-16
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service(From Pg 5, Line 29) 949,121 949,217 95
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5) 949,121 949.217 95
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 722,350 760,408 38,058
8 108.2 Accum. Depr. -Utility Plant Lease to Others
9 108.3 Accum. Depr. - Property Held for Future Use
10 110.1 Accum. Amort. - Utility Plant in Service
11 110.2 Accum. Amort. -Utility Plant Lease to Others
12 115 Accumulated Amortization-Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7- 12) 226,771 188,808 -37,963
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments(Add lines 14& 15)
17 131 Cash 1,076 1,474 398
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers 8,644 16,682 8,038
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials&Supplies Inventory 0 0 0
23 162 Prepaid Expenses 962 0 -962
24 173 Unbilled(Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25) 10,682 18,157 7,475
27 181 Unamortized Debt Discount& Expense
28 183 Preliminary Survey&Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16&26-30) 237,454 206,965 -30,488
Rev 3/02 Page 7

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-16
Balance Balance Increase
Beginning End of or
of Year Year (Decrease)
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -414,447 -341,741 72,706
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital(Add Lines 1-5+7 less line 6) -291,224 -218,518 72,706
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 525 226 -299
13 232 Notes Payable 284,997 264,094 -20,903
14 233 Accounts Payable-Associated Companies 341,677 304,309 -37,368
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 1,700 5,568 3,868
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 628.899 574,197 -54,702
31 TOTAL LIAB&CAPITAL(Add lines 8&30) J 337,6751 355,679 18,003
*'Only if Commission Approved
Rev 3/02 Page 8

i
NAME: CDS Stonendpe Utilities, LLC
REVENUE& EXPENSE DETAIL
For the Year Ended 3
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales- Residential 123,647 3
3 461.2 Metered Sales-Commercial, Industrial 23,322 1
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 17,389 2
6 465 Irrigation Sales Revenue 39,746 0
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) 204,105
(also enter result on Page 4, line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected 17.389 Booked to Acct# 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 12,694 1
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative & General 9,351 2
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 4,961 3
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 6,528
19 618 Chemicals 373
20 620.1-6 Materials&Supplies-Operation & Maint. 10,695 5
21 620.7-8 Materials& Supplies-Administrative & General 4,160 4
22 631-34 Contract Services- Professional
23 635 Contract Services-Water Testing 12,410 9
24 636 Contract Services-Other
25 641-42 Rentals- Property& Equipment 1,166 10
26 650 Transportation Expense 2,313 4
27 656-59 Insurance 2,726 6
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense 15,600
32 675 Miscellaneous 953
33 Total Operating Expenses (Add lines 12-32, also enter on Pg 4, line 2) 83,927
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2017
ACCT# DESCRIPTION
1 Revenue(From Page 3, line 8) 204,105
2 Operating Expenses(From Page 3, line 33) 83,927
3 403 Depreciation Expense 39,711
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC) 704 11
7 408.11 Property Taxes 3,445 12
8 408.12 Payroll Taxes 5,919
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 Total Expenses from operations before interest(add lines 2-15) 133,706
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17&18 less line 16) 70,398
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28) 70,398
30 427.3 Interest Exp. on Long-Term Debt 5,267
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30& 31) (Also Enter on Pg 9, Line 2) 65,131
Rev 3/02 Page 4

7-
Name: CDS Stoneridqe Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12/31/2017
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land& Land Rights
4 304 Structures and Improvements 768.877 2,023 770,900
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66.238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91,383 91,383
12 320 Purification Systems 5,078 5,078
13 330 Distribution Reservoirs & Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment 3.051 3,051
20 340 Office Furniture and Equipment 477 477
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 949,2161 2,0231 01 961,239
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
' Rev 3/02 Page 5

Name: CDS Stoneridge Utilities, LLC
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-17
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements 606,140 637,795 31.655
2 305 Collecting& Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells
5 308 Infiltration Galleries&Tunnels
6 309 Supply Mains 59,253 62,347 3 094
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 80,441 84,642 4,201
9 320 Purification Systems 2,526 2,658 132
10 330 Distribution Reservoirs& Standpipes
11 331 Trans. & Distrib. Mains&Accessories
12 333 Services
13 334 Meters and Meter Installations 1,596 1,679 83
14 335 Hydrants 9,334 9,821 487
15 336 Backflow Prevention Devices
16 339 Other Plant& Misc. Equipment 1,118 1,176 58
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25) 760,408 800,119 39,711
Enter beginning& end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-17
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5, Line 29) 949,216 951,239 2,023
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5) 949,216 951,239 2,023
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 760,408 800,119 39,711
8 108.2 Accum. Depr. - Utility Plant Lease to Others
9 108.3 Accum. Depr. - Property Held for Future Use
10 110.1 Accum.Amort. - Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7- 12) 188,808 151,120 -37,689
14 123 Investment in Subsidiaries
15 125 Other Investments 0 477 477
16 Total Investments (Add lines 14 & 15) 0 477 477
17 131 Cash 1,474 2,249 775
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers 16,682 9,770 -6,912
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials & Supplies Inventory 0 0 0
23 162 Prepaid Expenses 0 0 0
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25) 18,156 12,496 -5,660
27 181 Unamortized Debt Discount& Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16&26-30) 206,964 163,616 -43,349
Rev 3/02 Page 7

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12-31-17
Balance Balance Increase
Beginning End of or
of Year Year (Decrease)_
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -341,741 -276,610 65,131
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -218,518 -153,387 65,131
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable 226 870 644
13 232 Notes Payable 264,094 242,540 -21,554
14 233 Accounts Payable-Associated Companies 304,309 259,226 -45,083
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities &568 0 -5,568
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 574,197 502,636 -71 561
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 355,6791 349,249 -6,430
Only if Commission Approved
Rev 3/02 Page 8

NAME: CDS Stonerid a Utilities. LLC
REVENUE&EXPENSE DETAIL
For the Year Ended 31-Dec-18
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 152,868 3
3 461.2 Metered Sales-Commercial, Industrial 31,791 1
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 26,820 2
6 465 Irrigation Sales Revenue 50,617 0
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) 262,096
(also enter result on Page 4, line 1)
9 *DEQ Fees Billed separately to customers Booked to Acct#
10 **Hookup or Connection Fees Collected 26,820 Booked to Acct# 323200
11 ***Commission Approved Surcharges Collected Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation &Maintenance 14,722 1
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative&General 13,850 2
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits 4,889 3
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 15,117
19 618 Chemicals 543
20 620.1-6 Materials& Supplies-Operation &Maint. 12,493 5
21 620.7-8 Materials& Supplies-Administrative&General 3,744 4
22 631-34 Contract Services-Professional
23 635 Contract Services-Water Testing 5,642 9
24 636 Contract Services-Other
25 641-42 Rentals-Property&Equipment 1,185 10
26 650 Transportation Expense 1,757 4
27 656-59 Insurance 4,326 6
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous 1,321
33 Total Operating Expenses(Add lines 12-32, also enter on Pg 4, line 2) 79,589
Rev 3/02 Page 3

Name: CDS Stoneridge Utilities, LLC
INCOME STATEMENT
For Year Ended 12/31/2018
ACCT# DESCRIPTION _
1 Revenue (From Page 3, line 8) 262,096
2 Operating Expenses(From Page 3, line 33) 79,589
3 403 Depreciation Expense 35,516
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC) 549 11
7 408.11 Property Taxes 2,788 12
8 408.12 Payroll Taxes 5,827
9A 408.13 Other Taxes(list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes _
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 Total Expenses from operations before interest(add lines 2-15) 124,270
17 413 Income From Utility Plant Leased to Others
18 414 Gains(Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17 &18 less line 16) 137,827
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing&Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 &24 less lines 21,25,26, &27)
29 Gross Income (add lines 19&28) 137.827
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME(Line 29 less lines 30& 31) (Also Enter on Pg 9, Line 2) 137,827
Rev 3/02 Page 4

Name: CDS Stoneridge Utilities, LLC
ACCOUNT 101 PLANT 1N SERVICE DETAIL
For Year Ended 12131/20"
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements 770,900 3.920 774,820
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains 66,238 66,238
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 91,383 91,383
12 320 Purification Systems 5,078 5,078
13 330 Distribution Reservoirs&Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services
16 334 Meters and Meter Installations 289 289
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment 3,051 1051
20 340 Office Furniture and Equipment 477 477
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 951,239 3,920 0 955,159
(Add lines 1 -28) Enter beginning &end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: CDS Stoneridge Utilities, LLC
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended 31-Dec-18
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year Decrease
1 304 Structures and Improvements 637.795 666.106 28,311
2 305 Collecting& Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells
5 308 Infiltration Galleries&Tunnels
6 309 Supply Mains 62,347 65.115 2,768
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 84,642 88,399 3,757
9 320 Purification Systems 2,658 2,776 118
10 330 Distribution Reservoirs&Standpipes
11 331 Trans. & Distrib. Mains&Accessories
12 333 Services
13 334 Meters and Meter Installations 1,679 1,754 75
14 335 Hydrants 9,821 10,257 436
15 336 Backflow Prevention Devices
16 339 Other Plant& Misc. Equipment 1,176 1,228 52
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25) 800.118 835,634 35,516
Enter beginning &end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: CDS Stoneridge Utilities, LLC
BALANCE SHEET
For Year Ended 31-Dec-18
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service(From Pg 5, Line 29) 951,239 955.159 3,920
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5) 951,239 955,159 3,920
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 800,118 835,634 35,516
8 108.2 Accum. Depr. -Utility Plant Lease to Others
9 108.3 Accum. Depr. - Property Held for Future Use
10 110.1 Accum.Amort. - Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7- 12) 151,121 119,525 -31,596
14 123 Investment in Subsidiaries
15 125 Other Investments 477 477 0
16 Total Investments (Add lines 14& 15) 477 477 0
17 131 Cash 2,249 2.363 113
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers 9,770 7,132 -2,637
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials&Supplies Inventory 0 0 0
23 162 Prepaid Expenses 0 0 0
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25) 12,496 9.972 -2,524
27 181 Unamortized Debt Discount& Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets(Add lines 13, 16&26 -30) 163,617 129,497 -34,120
Rev 3/02 Page 7

CDS Stoneridge Utilities, LLC
Balance Sheet
For Year Ended 12/31/2018
Balance Balance Increase
Beginning End of or
of Year Year Decrease_
207-13 Miscellaneous Capital Accounts 123,223 123,223 0
214 Appropriated Retained Earnings
215 Unappropriated Retained Earnings -276,610 166.999 443,609
216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) 153,387 290,222 443,609
9 221-2 Bonds
223 Advances from Associated Companies
11 224 Other Long-Term Debt
12 231 Accounts Payable 870 2.575 1,706
13 232 Notes Payable 264,094 220,986 -43.108
14 233 Accounts Payable-Associated Companies 259,226 0 -259,226
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities 0 0 0
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits- Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const. "*
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities(Add lines 9-29 524,189 223,561 -300,628
31 TOTAL LIAB&CAPITAL(Add lines 8&30) 370,802 513,784 142,981
'*Only if Commission Approved
Rev 3/02 Page 8

ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION
NAME: CDS Stonerldge Utilities, LLC
REVENUE&EXPENSE DETAIL For the Year Ended 12/31/19
SUB ACCT DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales - Residential 141,137
3 461.2 Metered Sales - Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 50,814
6 465 Irrigation Sales Revenue 25,311
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 - 7) 217,261
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct #
10 ** Hookup or Connection Fees Collected 32,600 Booked to Acct # 47750
11 ***Commission Approved Surcharges Collected Booked to Acct *
401 OPERATING EXPENSES
12 601.1-6 Labor- Operation & Maintenance
13 601.7 Labor - Customer Accounts
14 601.8 Labor - Administrative &General
15 603 Salaries, Officers & Directors 91,958
16 604 Employee Pensions &Benefits 247
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power 38,257
19 618 Chemicals 3,896
20 620.1-6 Materials & Supplies - Operation & Malnt. 31,344
21 620.7-8 Materials &Supplies - Administrative &General 12,513
22 631-34 Contract Services - Professional 81,135
23 635 Contract Services - Water Testing 7,625
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment 85,200
26 650 Transportation Expense 85
27 656-59 Insurance 4,647
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes) 2,596
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, lir 359,502
09.27.21 2019 SWC Annual Report.xls 3 of 13

■ r
•
%r:-- NO ON EEME 0 ON E" Im OEM NEI MEE I NEE I ME 0 0 0 ME IMEME 0
NO
' r 1
1" ON ON `! 1
ME SO I ON IMEMEi ! liNJ MEN M
1
OEM '
• ■ 1"! 1`�1 � ! 1
� � .
1 OEM � � • � . ■ ■ ■ :■ ■TJIIT ' 1 T■ '
1161`1 ■ ■■■1 M mommommi ` ; ME =111 ONE molimmommom ■ i'
■ immomm m ME' ` : I
' ■ ■ ■ ■ . NO
ON ■ ■ MEMINEEME NO ONE ■ ■ 1
■ ON ON
■ ommom 1 ■ 1 ■ ■ 1 0 ■ ■ ON 1
Tr MEL' M 1 ■ MEME ME ■ M ONE ■
■ ■ ON M
■
■ ■ 0 ON
■ ■ ■ ■
■
M 0 :7.mZ 7
M M 0
■ '■ L ■ ' 1 ■ 'J ■ ! r
■ ■ 06 J ■ mommim mmmmmmiI ` 1J WINIM■ :=LmmrJ m J
ki ---r-m T J
� M .
ME 7 T
■ i `EE 0 7iJ M ■
J 7 :

ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION
NAME: CDS Stoneridge Utilities, LLC
INCOME STATEMENT For the Year Ended 12/31/i4
SUB ACCT DESCRIPTION
1 Revenue (From Page 3, line 8) 217,261
2 Operating Expenses (From Page 3, line 33) 359,502
3 403 Depreciation Expense 33,725
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes 45
8 408.12 Payroll Taxes 6,488
9A 408.13 Other Taxes (list) DEQ Fees
9B ACHD
9C Franchise fee
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax - State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits - Utility
16 Total Expenses from operations before Interest (add lines 2-15) 399,760
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16) (182,499)
20 415 Revenues, Merchandlzing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing &Contracts
22 419 Interest &Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, &27) 0
29 Gross Income (add lines 19 & 28) (182,499)
30 427.3 Interest Exp. on Long-Term Debt 4,420
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 &31), (Also Enter on Pg 9, Line 2) (186,919)
09.27.21 2019 SWC Annual Report.xis 4 of 13

ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION
NAME: CDS Stonerldge Utilities, LLC
ACCOUNT 101 PLANT IN SERVICE DETAIL For the Year Ended 12/31/19
Balance Added Removed Balance
Beginning During During End of
SUB ACCT DESCRIPTION of Year Year Year Year
1 301 Organization 0
2 302 Franchises and Consents 0
3 303 Land & Land Rights 0
4 304 Structures and Improvements 774,820 774,820
5 305 Collecting & Impounding Reservoirs 0
6 306 Lake, River&Other Intakes 0
7 307 Wells 0
8 308 Infiltration Galleries &Tunnels 0
9 309 Supply Mains 66,238 66,238
10 310 Power Generation Equipment 0
11 311 Power Pumping Equipment 91,383 91,383
12 320 Purification Systems 5,078 5,078
13 330 Distribution Reservoirs & Standpipes 0
14 331 Trans. &Distrib. Mains &Accessories 0
15 333 Services 0
16 334 Meters and Meter Installations 289 26,962 27,251
17 335 Hydrants 13,823 13,823
18 336 Backflow Prevention Devices 0
19 339 Other Plant& Misc. Equipment 3,051 3,051
20 340 Office Furniture and Equipment 477 477
21 341 Transportation Equipment 0
22 342 Stores Equipment 0
23 343 Tools, Shop and Garage Equipment 0
24 344 Laboratory Equipment 0
25 345 Power Operated Equipment 0
26 346 Communications Equipment 0
27 347 Miscellaneous Equipment 0
28 348 Other Tangible Property 0
0
29 TOTAL PLANT IN SERVICE 955,159 26,962 0 982,121
(Add lines 1 - 28) Enter beginning & end of year totals on Pg 7, Line 1
09.27.21 2019 SWC Annual Reporuls 5 of 13

ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION
NAME: CDS Stoneridge Utilities, LLC
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL For the Year Ended 12/31/2019
Depreciation Balance Balance Increase
Rate Beginning End of or
SUB ACCT DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements 666,106 692,989 26,883
2 305 Collecting &Impounding Reservoirs 0
3 306 Lake, River& Other Intakes 0
4 307 Wells 0
5 308 Infiltration Galleries &Tunnels 0
6 309 Supply Mains 65,115 67,743 2,628
7 310 Power Generation Equipment 0
8 311 Power Pumping Equipment 88,399 91,967 3,S68
9 320 Purification Systems 2,776 2,888 112
10 330 Distribution Reservoirs &Standpipes 0 0
11 331 Trans. & Distrib. Mains &Accessories 0 0
12 333 Services 0 0
13 334 Meters and Meter Installations 1,754 1,824 70
14 335 Hydrants 10,257 10,671 414
15 336 Backflow Prevention Devices 0 0
16 339 Other Plant& Misc. Equipment 1,228 1,278 50
17 340 Office Furniture and Equipment
18 341 Transportation Equipment 0 0
19 342 Stores Equipment 0 0
20 343 Tools, Shop and Garage Equipment 0 0
21 344 Laboratory Equipment 0 0
22 345 Power Operated Equipment 0 0
23 346 Communications Equipment 0 0
24 347 Miscellaneous Equipment 0 0
25 348 Other Tangible Property 0
26 TOTALS (Add Lines 1 - 25) 835,635 869,360 33,725
beginning &end of year totals on Pg 7, Line 7
09.27.21 2019 SWC Annual Reporuls 6 of 13

ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION
NAME: CDS Stonerldge Utilities, LLC
BALANCE SHEET For the Year Ended 12/31/19
ASSETS Balance Balance Increase
Beginning End of or
SUB ACCT DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5, Une 29) 955,159 982,121 26,962
2 102 Utility Plant Leased to Others 0
3 103 Plant Held for Future Use 0
4 105 Construction WOrk in Progress 0
5 114 Utility Plant Aquisition Adjustment 0
6 Subtotal (Add Lines 1 - 5) 955,159 982,121 26,962
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 835,635 869,360 33,725
8 108.2 Accum. Depr. - Utility Plant Lease to Others 0
9 108.3 Accum. Depr. - Property Held for Future Use 0
10 110.1 Accum. Amort. - Utility Plant in Service 0
11 110.2 Accum. Amort. - Utility Plant Lease to Others 0
12 115 Accumulated Amortization - Aquisition Adj. 0
13 Net Utility Plant (Line 6 less lines 7 - 12) 119,524 112,761 (6,763)
14 123 Investment In Subsidiaries 0
15 125 Other Investments 477 477 0
16 Total Investments (Add lines 14 & 15) 477 477 0
17 131 Cash 2,363 -2,189 (4,552)
18 135 Short Term Investments 0
19 141 Accts/Notes Receivable - Customers 7,132 233,150 226,018
20 142 Other Receivables 0
21 145 Receivables from Associated Companies 0
22 151 Materials & Supplies Inventory 0
23 162 Prepaid Expenses 0
24 173 Unbilled (Accrued) Utility Revenue 0
25 143 Provision for Uncollectable Accounts 0
26 Total Current (Add lines 17 - 24, less line 25) 9,495 230,960 221,465
27 181 Unamortized Debt Discount & Expense 0
28 183 Preliminary Survey &Investigation Charges 0
29 184 Deferred Rate Case Expenses 0
30 186 Other Deferred Charges 0
31 Total Assets (Add lines 13, 16 &26 - 30) 129,496 344,198 214,702
09.27.21 2019 SWC Annual Report.xls 7 of 13

ANNUAL REPORT FOR WATER UTILITIES TO THE IDAHO PUBLIC UTILITIES COMMISSION
NAME: CDS Stoneridge Utilities, LLC
BALANCE SHEET For the Year Ended 12/31/2019
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
SUB ACCT DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock 0
2 204-6 Preferred Stock 0
3 207-13 Miscellaneous Capital Accounts 123,223 123,223 0
4 214 Appropriated Retained Earnings 0
5 215 Unappropriated Retained Earnings 166,999 -3,420 (170,419)
6 216 Reacquired Capital Stock 0
7 218 Proprietary Capital 0
8 Total Equity Capital (Add Lines 1-5+7 less line 6) 290,222 119,803 (170,419)
9 221-2 Bonds 0
10 223 Advances from Associated Companies 0 0 0
11 224 Other Long - Term Debt 0
12 231 Accounts Payable 2,575 92,719 90,144
13 232 Notes Payable 220,986 216,566 (4,420)
14 233 Accounts Payable - Associated Companies 0 0
15 235 Customer Deposits (Refundable) 0
16 236.11 Accrued Other Taxes Payable 0 0 0
17 236.12 Accrued Income Taxes Payable 0
18 236.2 Accrued Taxes - Non-Utility 0
19 237-40 Accrued Debt, Interest & Dividends Payable 0
20 241 Misc. Current&Accrued Liabilities 0
21 251 Unamortized Debt Premium 0
22 252 Advances for Construction 0
23 253 Other Deferred Liabilities 0
24 255.1 Accumulated Investment Tax Credits - Utility 0
25 255.2 Accum. Investment Tax Credits - Non-Utility 0
26 261-5 Operating Reserves 0
27 271 Contributions In Aid of Construction 0
28 272 Accum. Amort. of Contrib. in Aid of Const. ** 0
29 281-3 Accumulated Deferred Income Taxes 0
30 Total Liabilities (Add lines 9 - 29) 223,561 309,285 85,724
31 TOTAL LIABILITIES &CAPITAL ( Add lines 8 &30) 513,783 429,088 (84,695)
** Only If Commission Approved
09,27.21 2019 SWC Annual Report.xls 8 of 13

_ r
•� . . � _ . JMEk. . . _ - _ . . 1 _ jr-
0 T '
V - LM •_ •EI ■ ■ L ■
L _
No
■
_ . ■
_
■ • ro OMNI ■ ■ _
r
• ■
- 1 - I - ■ J 7 ir ■ WON 7 1•9r•L �m 1 - -
■
r . . r•. 1 vdrr. •1•r 7
� JI.F� � Ii ■ r
EL
1 J
• 1

NAME: C- S S TD?a]F f�(-_r6- (jr, L1 SjLC. 0
REVENUE& EXPENSE DETAIL
For the Year Ended
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential
3 461.2 Metered Sales-Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue
?E � `1
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected d A N Booked to Acct# 33�
11 ***Commission Approved Surcharges Collected 0 5 p Booked to Acct# g�Oy
401 OPERATING EXPENSES
12,601.1-6 Labor- Operation & Maintenance
13 • 601.7 Labor- Customer Accounts Z 3Q Z
14 601.8 Labor-Administrative & General
15 -603 Salaries, Officers& Directors
3 604 Employee Pensions & Benefits
17 610 Purchased Water
18- 615-16 Purchased Power& Fuel for Power
19 - 618 Chemicals OS A
20 620.1-6 Materials& Supplies - Operation& Maint. + a 9
21 620.7-8 Materials& Supplies-Administrative & General r, A`j b
22 631-34 Contract Services-Professional -A,4 3
23 -635 Contract Services-Water Testing D r
24 636 Contract Services -Other
05-641-42 Rentals - Property & Equipment
26 -650 Transportation Expense
27 656-59 Insurance +
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes) +
31 670 Bad Debt Expense
32 675 Miscellaneous
33 Total Operating Expenses (Add lines 12 - 32, also enter on Pg 4, line 2) 61
Rev 3/02 Page 3

Name: R. bI-C U'\ \L \--C \_!:T C
INCOME STATEMENT
For Year Ended 31 Z D2 C�
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8)
x 4
2 Operating Expenses (From Page 3, line 33) 1 7
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees (PUC)
7 408.11 Property Taxes
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility Lnn
_'6 Total Expenses from operations before interest(add lines 2-15) QCtJ
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16) i 6
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations Q
28 Net Non-Utility Income(Add lines 20,22,23 &24 less lines 21,25,26, & 27)
29 Gross Income(add lines 19 &28) Z, 0
30 427.3 Interest Exp. on Long-Term Debt ot 2
31 427.5 Other Interest Charges \
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2)
Rev 3/02 Page 4

Name: UT I L\-T 1 G S . U-1(f
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries &Tunnels
9 309 Supply Mains
10 310 Power Generation Equipment
11 311 Power Pumping Equipment Al 1A -3
12 320 Purification Systems
13 330 Distribution Reservoirs& Standpipes
14 331 Trans. & Distrib. Mains&Accessories
15 333 Services -- 73 3 3 D 0 " 'A
16 334 Meters and Meter Installations
7 335 Hydrants S 2- 1 }
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment 0 G I c>5 1
20 340 Office Furniture and Equipment 9 77
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name:
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year Decrease
1 304 Structures and Improvements q$Q -7 Z 1 3 0 l Z 31
2 305 Collecting& Impounding Reservoirs
3 306 Lake, River& Other Intakes
4 307 Wells
5 308 Infiltration Galleries& Tunnels
6 309 Supply Mains V7 3
7 310 Power Generation Equipment
8 311 Power Pumping Equipment crI 9(1 9 b1
9 320 Purification Systems 2 399 3. 21-7 3
10 330 Distribution Reservoirs& Standpipes
11 331 Trans. & Distrib. Mains &Accessories
12 333 Services 0 -7b 2 �(vZ
13 334 Meters and Meter Installations 1,S 2A 0 CJ D 1 $2G
4 335 Hydrants
15 336 Backfiow Prevention Devices
16 339 Other Plant& Misc. Equipment
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25) S IS9 36a `Alo A- (1A Ai 4c
Enter beginning & end of year totals on Pg 71 Line
Rev 3/02 Page 6

Name: C� �-�-.snm e— 4, vat, LLL
BALANCES EET
d�
For Year Ended
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5, Line 29) I
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5) 0 r.
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) 6 ('0 9 0,
8 108.2 Accum. Depr. - Utility Plant Lease to Others
9 108.3 Accum. Depr. -Property Held for Future Use
10 110.1 Accum. Amort. - Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7- 12)
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments (Add lines 14 & 15) -
7 131 Cash '% ..t 1 10� -7
18 135 Short Term Investments
19 141 Accts/Notes Receivable- Customers "" �� I' o-7
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials& Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17 -24 less line 25)
27 181 Unamortized Debt Discount&Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16&26 -30)
Rev 3/02 Page 7

Name: LL }I ,� , T t 4IL3 L L__L_
BALANCE SHE
For Year Ended
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts ��-3 Z� �,' l' — �,
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings -
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) \Cl 20 S � ILI
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt
12 231 Accounts Payable
13 232 Notes Payable
14 233 Accounts Payable-Associated Companies
15 235 Customer Deposits(Refundable) D Icy n 1 => )
16 236.11 Accrued Other Taxes Payable
7 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current&Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits -Utility
25 255.2 Accum. Investment Tax Credits - Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort, of Contdb. in Aid of Const. **
29 281-3 Accumulated Deferred Income Taxes '- v
30 Total Liabilities (Add lines 9 -29
31 TOTAL LIAB&CAPITAL(Add lines 8 & 30)
*` Only if Commission Approved
Rev 3/02 Page 8

Name: r,��� �t ,ram Q. L_(, �� , `. LLL
STATEMENT OF RETAINED EARNINGS
For Year Ended
1 Retained Earnings Balance @ Beginning of Year
2 Amount Added from Current Year Income (From Pg 4, Line 32) Z
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Earnings
6 Retained Eamings Balance @ End of Year 511
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 Description (Class, Par Value etc.) Authorized Outstanding Paid
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
8 Description Rate Balance Paid Accrued
17
Rev 3/02 Page 9

d �
FVVMN- MEN ME ■ i MEN MEMEME ■
• . ■ = ■ ON ■ ME 0 4L. a.:. ■ ■ ■ .--�
■
■ IMMEMMEME
_ NNNINIIN ME
� 1 ` M ■ 0 �'
. .
IN MENEM! 0 MEN
■ INIMENNIMMEMA NNNNNNN� r immommJomm
m ■T`'1 rZ' ■ MEN r ON 7 101 i'■
■
VC
■ ■
ME MEN 0 0
R
■
■
■
■
V
■
■ ■ No
1

NAME:CAS �-)r f�-L. 1� . `,�. ` •) -k . 1 , -!.
REVENUE & EXPENSE DETAIL
For the Year Ended
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential 2 1�Qs4
3 461.2 Metered Sales-Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue r' 7
6 465 Irrigation Sales Revenue
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 - 7)
(also enter result on Page 4, line 1)
9 ' DEo Fees Billed separately to customers Booked to Acct#
10 " Hookup or Connection Fees Collected Booked to Acct# 3
11 —Commission Approved Surcharges Collected 1-7 , 0PC1 Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor- Operation & Maintenance
13 601.7 Labor- Customer Accounts
14 601.8 Labor-Administrative& General 5 p 1 St
15 603 Salaries, Officers& Directors
16 604 Employee Pensions& Benefits
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power
19 618 Chemicals �rb�
20 620.1-6 Materials & Supplies -Operation & Maint. �, o
21 620.7-8 Materials & Supplies -Administrative & General02
D I$
22 631-34 Contract Services-Professional Jb.
23 635 Contract Services-Water Testing 2a D rj
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment o$.7 Q
26 650 Transportation Expense 5�
27 656-59 Insurance
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous _ -t
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) I 1
Rev 3/02 Page 3

Name:CID j [_"� � , V ,I % Lo
INCOME STATEMENT
For Year Ended L 1 2y2
ACCT# DESCRIPTION
1 Revenue (From Page 3, line 8) �, 494
2 Operating Expenses (From Page 3, line 33)
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. -Other
6 408.10 Regulatory Fees(PUC)
7 408.11 Property Taxes
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax- Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits - Utility !�
16 Total Expenses from operations before interest (add lines 2-15) f to ��
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of'Utility Plant
19 Net Operating Income (Add lines 1, 17 &18 less line 16) { 't. ! 02 „
20 415 Revenues, Merchandizing Jobbing and Contract Work
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, & 27)
29 Gross Income (add lines 19 &28)
30 427.3 Interest Exp. on Long-Term Debt
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30& 31) (Also Enter on Pg 9, Line 2)
Rev 3/02 Page 4

Name: GAS ,�,� ,t�. ) A
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended L 1 � \ \ 2r,21
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements
5 305 Collecting& Impounding Reservoirs
6 306 Lake, River& Other Intakes
7 307 Wells
8 308 Infiltration Galleries & Tunnels
9 309 Supply Mains 1"L ,,q A I
10 310 Power Generation Equipment
11 311 Power Pumping Equipment `�1(0 C\4 I C1(O1
12 320 Purification Systems 7 r`'1 ;
13 330 Distribution Reservoirs& Standpipes
14 331 Trans. & Distrib. Mains& Accessories
15 333 Services CI,):,j 1
16 334 Meters and Meter Installations '1 L
17 335 Hydrants
18 336 Backflow Prevention Devices
19 339 Other Plant & Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE i �� � ��
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3102 Page 5

Name: C A,�i it Vj' A . , 4 ,e
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended \ L. L'- \ �2a L V
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year Decrease
1 304 Structures and Improvements '/r' =, ` `A
2 305 Collecting & Impounding Reservoirs
3 306 Lake, River& Other Intakes
4 307 Wells
5 308 Infiltration Galleries & Tunnels
6 309 Supply Mains
7 310 Power Generation Equipment
8 311 Power Pumping Equipment C1 1 , ? 7 (i 1 GkI -1 -
9 320 Purification Systems
10 330 Distribution Reservoirs& Standpipes
11 331 Trans. & Dislrib. Mains &Accessories
12 333 Services
13 334 Meters and Meter Installations ,
14 335 Hydrants
15 336 Backflow Prevention Devices
16 339 Other Plant & Misc. Equipment i 1 E; ' `.' V
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25) '011 , r D �'0
Enter beginning&end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: 1. t_s X , ;1__ �[ r, 1 I1
BALANCE SHEET
For Year Ended -L-&Z1
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 101 Utility Plant in Service (From Pg 5, Line 29) 1 1
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5)
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) %Q -415 C�
8 108.2 Accum. Depr. - Utility Plant Lease to Others
9 108.3 Accum. Depr. - Property Held for Future Use
10 110.1 Accum. Amort.- Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj. �t
13 Net Utility Plant(Line 6 less lines 7- 12) .L Lrp 5-
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments (Add lines 14 & 15)
17 131 Cash {� L "� ' r N: � I
18 135 Short Term Investments
19 141 Accts/Notes Receivable- Customers l " I CO. 0, li3 Dv Z-O
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials&Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current (Add lines 17 -24 less line 25) '2 r ,3 q(10 4L I ✓
27 181 Unamortized Debt Discount& Expense
28 183 Preliminary Survey & Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges ,
31 Total Assets (Add lines 13, 16 & 26 -30)
Rev 3/02 Page 7

Name: U , r_ C'm L I- A,A i C
BALANCE SHEET
For Year Ended 2- ` 1 2.4 21
LIABILITIES & CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock
2 204-6 Preferred Stock -
3 207-13 Miscellaneous Capital Accounts -A 13 2 2 2 D 7 4 i
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings C2 2 1 5q
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) -] r'
t
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt t_ nA
,t)Cj? Z h
12 231 Accounts Payable `7 c
13 232 Notes Payable
14 233 Accounts Payable -Associated Companies 2 2 3 D
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes- Non-Utility
19 23740 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current &Accrued Liabilities ('O D
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits -Utility
25 255.2 Accum. Investment Tax Credits - Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort, of Contrib. in Aid of Consl,
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9-29
31 TOTAL LIAB & CAPITAL( Add lines 8 & 30) J3 t
"Only if Commission Approved
Rev 3/02 Page 8

i
Name: C
STATEMENT OF RETAINED EARNINGS
For Year Ended l L ' I ?- ,2-1
1 Retained Earnings Balance @ Beginning of Year �5
2 Amount Added from Current Year Income (From Pg 4, Line 32) 0
3 Other Credits to Account
4 Dividends Paid or Appropriated
5 Other Distributions of Retained Eamings
6 Retained Earnings Balance @ End of Year
CAPITAL STOCK DETAIL
No. Shares No. Shares Dividends
7 Description (Class, Par Value etc,) Authorized Outstanding Paid
I TT
DETAIL OF LONG-TERM DEBT
Interest Year-end Interest Interest
8 Description Rate Balance Paid Accrued
Rev 3/02 Page 9

■
8
MEN ■ . m
" ■ ' immom ■ . IMME ■ ME ■ ■ ■ ■ ■ . . 1 ■ N
rW `7■I " Z' J■ ` No ■
ON ' ME NOrl 7 i i■ No ME 1
In 0 NO 0 No ON No
■ . M ■ EME 1 ■
J ' ■ ■ Jrr: ■ ■
■ 1 No ■ ■ ■ ON ■ ■ ■
r 0
L
}
■
■
L ■ ■
■

NAME; � .� `�i I. P �� LLL
REVENUE & EXPENSE DETAIL
For the Year Ended , 1
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales- Residential 14 5 , q 3 5
3 461.2 Metered Sales-Commercial, Industrial
4 462 Fire Protection Revenue
5 464 Other Water Sales Revenue 2 o 1 Cl S
6 465 Irrigation Sales Revenue 'Z 2 4 iR i
7 466 Sales for Resale
8 400 Total Revenue (Add Lines 1 -7) 2
(also enter result on Page 4, line 1)
9 ' DEQ Fees Billed separately to customers Booked to Acct#
10 " Hookup or Connection Fees Collected $ i Booked to Acct# 33: _
11 'Commission Approved Surcharges Collected la Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance
13 601.7 Labor-Customer Accounts
14 601.8 Labor-Administrative & General b2 717
15 603 Salaries, Officers & Directors 3 �1�Z76
16 604 Employee Pensions & Benefits
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for Power b}3pL
19 618 Chemicals 3 la
20 620.1-6 Materials & Supplies- Operation & Mainl. Zg, (p n
21 620.7-8 Materials &Supplies -Administrative & General 3,b(val
22 631-34 Contract Services - Professional 32► (o Q b
23 635 Contract Services -Water Testing
24 636 Contract Services - Other
25 641-42 Rentals - Property & Equipment 37
26 650 Transportation Expense
27 656-59 Insurance b, 1 bZ
28 660 Advertising
29 666 Rate Case Expense (Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes)
31 670 Bad Debt Expense
32 675 Miscellaneous -7Z 2
33 Total Operating Expenses (Add lines 12 -32, also enter on Pg 4, line 2) � }
Rev 3/02 Page 3

INCOME STATEMENT
For Year Ended a2 - c72�
ACCT# DESCRIPTION �-
1 Revenue (From Page 3, line 8)
2 Operating Expenses (From Page 3, line 33) 1351 q
3 403 Depreciation Expense
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp. - Other
6 408.10 Regulatory Fees (PUC) 71 15
7 408.11 Property Taxes
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list) DEQ Fees 1) at to
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes
12 410.10 Provision for Deferred Income Tax - Federal
13 410.11 Provision for Deferred Income Tax -State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits- Utility
16 Total Expenses from operations before interest(add lines 2-15)
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant \
19 Net Operating Income (Add lines 1, 17 &18 less line 16) (4 Z. 4 , j
20 415 Revenues, Merchandizing Jobbing and Contract Work J
21 416 Expenses, Merchandizing, Jobbing & Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income (Add lines 20,22,23 & 24 less lines 21,25,26, & 27)
29 Gross Income (add lines 19 & 28)
30 427.3 Interest Exp. on Long-Term Debt At Ck
31 427.5 Other Interest Charges
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) ; 4
Rev 3/02 Page 4

Name: I ' t i LL",
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended J�,
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land & Land Rights
4 304 Structures and Improvements `1 1 �Z -7 7 . aO
5 305 Collecting & Impounding Reservoirs
6 306 Lake, River& Other Intakes
7 307 Wells
8 308 Infiltration Galleries& Tunnels
9 309 Supply Mains 1 U,q 415 a? q 43
10 310 Power Generation Equipment
11 311 Power Pumping Equipment 0 0 C�6
12 320 Purification Systems
13 330 Distribution Reservoirs & Standpipes
14 331 Trans. & Distrib. Mains & Accessories
15 333 Services `1 j 4 a •� CS
16 334 Meters and Meter Installations
17 335 Hydrants '_j S ,
18 336 Backflow Prevention Devices
19 339 Other Plant& Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE 1Z�q �bft o As Ato_ Q�1�
(Add lines 1 -28) Enter beginning & end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: �lGf U� A'AvLb
ACCUMULATED DEPRECIATIO ACCOUNT 108.1 DETAIL
For Year Ended rz -LPG �
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year Decrease
1 304 r Structures and Improvements 14 S to -2-
2 305 " Collecting & Impounding Reservoirs
3 306 Lake, River& Other Intakes
4 307 Wells
5 308 Infiltration Galleries & Tunnels
6 309 ' Supply Mains 5 1
7 310 Power Generation Equipment a
8 311 ' Power Pumping Equipment
9 320 Purification Systems G
10 330 Distribution Reservoirs &Standpipes
11 331 Trans. & Distrib. Mains &Accessories [�
12 333 Services "t a �l a
13 334 Meters and Meter Installations
14 335 Hydrants i 5�� l t `1
15 336 Backflow Prevention Devices
16 339 Other Plant & Misc. Equipment ,�3
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 - 25) I�'� - 1 °t 5
Enter beginning& end of ye6r totals on Pg 7, Line
Rev 3/02 Page 6

Name: _
BALyAN E SHEET
For Year Ended
ASSETS Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 101 Utility Plant in Service (From Pg 5, Line 29) 1'lick e
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5)
7 108.1 Accumulated Depreciation (From Pg 6, Line 26) r 1 E-as Ick O a O
s
8 108.2 Accum. Depr. - Utility Plant Lease to Others
9 108.3 Accum. Depr. - Property Held for Future Use
10 110.1 Accum. Amort. -Utility Plant in Service
11 110.2 Accum. Amort. - Utility Plant Lease to Others
12 115 Accumulated Amortization -Aquisition Adj.13 Net Utility Plant(Line 6 less lines 7- 12) h IC' 1( ( , ;
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments (Add lines 14 & 15)
17 131 Cash LlD C1b�1
F
18 135 Short Term Investments
19 141 Accts/Notes Receivable - Customers q(O q
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials & Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled (Accrued) Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current (Add lines 17-24 less line 25) .�+1 �O A 6 3 A A
27 181 Unamortized Debt Discount & Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16 &26 -30) 3y ���, d (P
Rev 3/02 Page 7

Name: � c�- `�,G�M4 ►\ �-� 1Q>�
v -
BALANCE St{EET
For Year Ended I� 13112'L
LIABILITIES & CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year (Decrease)
1 201-3 Common Stock
2 204-6 Preferred Stock
3 207-13 Miscellaneous Capital Accounts r QQ
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings Z to,
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital (Add Lines 1-5+7 less line 6) `} '� 'S
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long -Term Debt \<`L%052) IN 16 z a, �Tq 7
12 231 Accounts Payable \\p c D
13 232 Notes Payable rr
14 233 Accounts Payable-Associated Companies " 'lei V35
15 235 Customer Deposits (Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes -Non-Utility
19 237-40 Accrued Debt, Interest& Dividends Payable
20 241 Misc. Current& Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits - Utility
25 255.2 Accum. Investment Tax Credits - Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum. Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9-29 q Q 5 19
31 TOTAL LIAB & CAPITAL(Add lines 8 & 30)
"Only if Commission Approved
Rev 3/02 Page 8

NAME:
REVENUE & ►XPENSE DETAIL
For the Year Ended 3
ACCT# DESCRIPTION
400 REVENUES
1 460 Unmetered Water Revenue
2 461.1 Metered Sales-Residential
3 461.2 Metered Sales-Commercial, Industrial 927, o-6
4 462 Fire Protection Revenue
5 46,,,1 Other Water Sales Revenue 0o
6 465 Irrigation Sales Revenue 2-
7 466 Sales for Resale
8 400 Total Revenue(Add Lines 1 -7)
(also enter result on Page 4, line 1)
9 * DEQ Fees Billed separately to customers Booked to Acct#
10 ** Hookup or Connection Fees Collected 7.�� Booked to Acct#
11 ***Commission Approved Surcharges Collected !Q 4 03 a�� Booked to Acct#
401 OPERATING EXPENSES
12 601.1-6 Labor-Operation & Maintenance 13 601.7 Labor-Customer Accounts 3 S/,�1_�qr/ ,b # W
14 601.8 Labor-Administrative&General Lx, 79>6 3 10
15 603 Salaries,Officers&Directors Q 303 , 00
16 604 Employee Pensions&Benefits
17 610 Purchased Water
18 615-16 Purchased Power& Fuel for PowerQ � /' C�0
19 618 Chemicals S 3 ' 00
20 620.1-6 Materials & Supplies -Operation & Maint.
21 620.7-8 Materials & Supplies -Administrative & General 00
22 631-34 Contract Services-Professional 7 ' OCR
23 635 Contract Services-Water Testing
24 �36 Contract Services-Other
i
25 5 entals-Property&Equipment - ,00
26 650 Transportation Expense
27 656-59 Insurance
28 660 Advertising
29 666 Rate Case Expense(Amortization)
30 667 Regulatory Comm. Exp. (Other except taxes) ` 'yS 4 O
31 670 Bad Debt Expense
32 675 Miscellaneous CC J
33 Total Operating Expenses (Add lines 12-32, also enter on Pg 4, line 2)
I N FR IoCL ?G:76�-i ODZ ,
Rev_3102�) I s P . �" ''� Page 3 f

Name:
INCOME STATEMENT
For Year Ended
ACCT# DESCRIPTION _
1 Revenue(From Page 3, line 8) 2�f 5-3 3 `t
2 Operating Expenses(From Page 3, line 33) Jig Da • a 67
3 403 Depreciation Expense (�
4 406 Amortization, Utility Plant Aquisition Adj.
5 407 Amortization Exp.-Other
6 408.10 Regulatory Fees(PUC) a
7 408.11 Property Taxes
8 408.12 Payroll Taxes
9A 408.13 Other Taxes (list) DEQ Fees
9B
9C
9D
10 409.10 Federal Income Taxes
11 409.11 State Income Taxes C6'
12 410.10 Provision for Deferred Income Tax-Federal
13 410.11 Provision for Deferred Income Tax-State
14 411 Provision for Deferred Utility Income Tax Credits
15 412 Investment Tax Credits-Utility -
16 Total Expenses from operations before interest(add lines 2-15)
17 413 Income From Utility Plant Leased to Others
18 414 Gains (Losses) From Disposition of Utility Plant
19 Net Operating Income(Add lines 1, 17&18 less line 16)
20 415 Revenues, Merchandizing Jobbing and Contract Work ,
21 416 Expenses, Merchandizing,Jobbing&Contracts
22 419 Interest& Dividend Income
23 420 Allowance for Funds used During Construction
24 421 Miscellaneous Non-Utility Income
25 426 Miscellaneous Non-Utility Expense
26 408.20 Other Taxes, Non-Utility Operations
27 409-20 Income Taxes, Non-Utility Operations
28 Net Non-Utility Income(Add lines 20,22,23&24 less lines 21,25,26, &27)
29 Gross Income(add lines 19&28)
30 427.3 Interest Exp. on Long-Term Debt t � `�
AJ
31�427.5 Other Interest Charges ��� ?
32 NET INCOME (Line 29 less lines 30 & 31) (Also Enter on Pg 9, Line 2) w
Rev 3/02 Page 4

Name: '1D�u `�cl,c_._ �-������ LLC'
ACCOUNT 101 PLANT IN SERVICE DETAIL
For Year Ended 12 2 oz
Balance Added Removed Balance
SUB Beginning During During End of
ACCT# DESCRIPTION of Year Year Year Year
1 301 Organization
2 302 Franchises and Consents
3 303 Land&Land Rights
4 304 Structures and Improvements 771, n
5 305 Collecting&Impounding Reservoirs
6 306 Lake, River&Other Intakes
7 307 Wells
8 308 Infiltration Galleries&Tunnels
9 309 Supply Mains
10 310 Power Generation Equipment
11 311 Power Pumping Equipment
12 320 Purification Systems , 4 `�g
13 330 Distribution Reservoirs&Standpipes
14 331 Trans.&Distrib. Mains&Accessories
15 333 Services Zo=Owl E -1 'L,O(6 0(cd
16 334 Meters and Meter Installations 1 J25 I 2?
17 335 Hydrants 1 3)523
18 336 Backflow Prevention Devices
19 339 Other Plant&Misc. Equipment
20 340 Office Furniture and Equipment
21 341 Transportation Equipment
22 342 Stores Equipment
23 343 Tools, Shop and Garage Equipment
24 344 Laboratory Equipment
25 345 Power Operated Equipment
26 346 Communications Equipment
27 347 Miscellaneous Equipment
28 348 Other Tangible Property
29 TOTAL PLANT IN SERVICE i � `)i ' Za D, q L ` ,
(Add lines 1 -28) Enter beginning&end of year totals on Pg 7, Line 1
Rev 3/02 Page 5

Name: C l._..L
ACCUMULATED DEPRECIATION ACCOUNT 108.1 DETAIL
For Year Ended ,, L �;�
Depreciation Balance Balance Increase
SUB Rate Beginning End of or
ACCT# DESCRIPTION % of Year Year (Decrease)
1 304 Structures and Improvements
2 305 Collecting&Impounding Reservoirs
3 306 Lake, River&Other Intakes
4 307 Wells
5 308 Infiltration Galleries&Tunnels
6 309 Supply Mains
7 310 Power Generation Equipment
8 311 Power Pumping Equipment 'q• 1\ �� 1 Qua
9 320 Purification Systems
10 330 Distribution Reservoirs&Standpipes
11 331 Trans.&Distrib. Mains&Accessories
12 333 Services , DD \01 03
13 334 Meters and Meter Installations 7_- ,-1 �. 251,361)) \ A 9
14 335 Hydrants
15 336 Backfiow Prevention Devices ��11
16 339 Other Plant&Misc. Equipment
17 340 Office Furniture and Equipment
18 341 Transportation Equipment
19 342 Stores Equipment
20 343 Tools, Shop and Garage Equipment
21 344 Laboratory Equipment
22 345 Power Operated Equipment
23 346 Communications Equipment
24 347 Miscellaneous Equipment
25 348 Other Tangible Property
26 TOTALS (Add Lines 1 -25)
Enter beginning&end of year totals on Pg 7, Line 7
Rev 3/02 Page 6

Name: �Zo = 6114 � � t- t T l i✓.S ��C
BALANCE SHE T
For Year Ended \2 3
ASSETS Balance Balance Increase
Beginning End of or
ACCT tt DESCRIPTION /of Year Year O ,crease)
1 101 Utility Plant in Service(From Pg 5, Line 29)
2 102 Utility Plant Leased to Others
3 103 Plant Held for Future Use
4 105 Construction Work in Progress
5 114 Utility Plant Aquisition Adjustment
6 Subtotal (Add Lines 1 -5) 12gD 9221 AS 9 07
7 108.1 Accumulated Depreciation(From Pg 6, Line 26) 1
8 108.2 Accum.rDepr.-Utility Plant Lease to Others
9 108.3 Accum. Depr.-Property Held for Future Use
10 110.1 Accum.Amort. -Utility Plant in Service
11 110.2 Accum.Amort.-Utility Plant Lease to Others
12 115 Accumulated Amortization-Aquisition Adj.
13 Net Utility Plant(Line 6 less lines 7-12) ?-31,357 2 V6 1 17 1
14 123 Investment in Subsidiaries
15 125 Other Investments
16 Total Investments(Add lines 14& 15) —
17 131 Cash I 61 9 9t 2-5
18 135 Short Term Investments
19 141 Accts/Notes Receivable-Customers 5 20
20 142 Other Receivables
21 145 Receivables from Associated Companies
22 151 Materials&Supplies Inventory
23 162 Prepaid Expenses
24 173 Unbilled(Accrued)Utility Revenue
25 143 Provision for Uncollectable Accounts
26 Total Current(Add lines 17-24 less line 25) k(o gti -7,-1 1
27 181 Unamortized Debt Discount&Expense
28 183 Preliminary Survey& Investigation Charges
29 184 Deferred Rate Case Expenses
30 186 Other Deferred Charges
31 Total Assets (Add lines 13, 16&26-30) A61 ,Z20 23 5 5 15)
Rev 3/02 Page 7

Name:
BALANCE SHEET
For Year Ended
LIABILITIES &CAPITAL Balance Balance Increase
Beginning End of or
ACCT# DESCRIPTION of Year Year Decrease
1 201-3 Common Stock
2 204-6 Preferred Stock
3 '207-13 Miscellaneous Capital Accounts C JCS S fo5 (o g s t2
4 214 Appropriated Retained Earnings
5 215 Unappropriated Retained Earnings 2
6 216 Reacquired Capital Stock
7 218 Proprietary Capital
8 Total Equity Capital(Add Lines 1-5+7 less line 6) 3 q00
9 221-2 Bonds
10 223 Advances from Associated Companies
11 224 Other Long-Term Debt i -C D oas 25 G
12 231 Accounts Payable 4 G D 4
13 232 Notes Payable
14 233 Accounts Payable-Associated Companies qP '" S MCI.
15 235 Customer Deposits(Refundable)
16 236.11 Accrued Other Taxes Payable
17 236.12 Accrued Income Taxes Payable
18 236.2 Accrued Taxes-Non-Utility
19 237-40 Accrued Debt, Interest&Dividends Payable
20 241 Misc. Current&Accrued Liabilities
21 251 Unamortized Debt Premium
22 252 Advances for Construction
23 253 Other Deferred Liabilities
24 255.1 Accumulated Investment Tax Credits-Utility
25 255.2 Accum. Investment Tax Credits-Non-Utility
26 261-5 Operating Reserves
27 271 Contributions in Aid of Construction
28 272 Accum.Amort. of Contrib. in Aid of Const.
29 281-3 Accumulated Deferred Income Taxes
30 Total Liabilities (Add lines 9 -29 Z 3 U 1 QV `I S0 "zCIAcb
31 TOTAL LIAB&CAPITAL(Add lines 8&30) yr'70 g A I
**Only if Commission Approved
Rev 3/02 Page 8