20260615Rate Case Spreadsheet Rev Req w Formulas.pdf

RECEIVED
RATE BASE(SCHEDULE"A"ACCOUNT 101 PLANT IN SERVICE)
JUNE 15, 2026
Company Name:Somhe-2 Water Company,LLC I DA H O PUBLIC
Idaho PUCCase Number:SSW-W-26-02 SEE NOTE SHEET 2 FOR COMMENTS UTILITIES COMMISSION
Test Year ended:2025
End.fYem
(A) (B) (C) 2025
Plant in Service(Amual Report,pg.5) Known Pm I- Year NARUC PIS Annual Accumulated
ACCT N DESCRIPTION Actual Changes (A+B) Notes Installed Avg Life Acet Value Dear Exp D.Exp
1 301 Organization 100.00 100 Idaho SOS Filing 2012 - 100
2 302 Franchises and Consents - - -
3 303 Land&Laud Rights - - -
4 304 Stmcnues and Improvements 10,000.00 10,000 25%New siding 2025/New Paint 2025/Epoxy Floors,Finished dr 2012 32 10,000 313 4,375
5 305 Collecting&Impounding Reservoirs - 46 - - -
6 306 Lake,River&Other Intakes - 59 - - -
7 307 Wells 55,000.00 - 55,000 Per Constmcfion Plans&Cost(Excludes DEQ,Engineering,&Plan 2012 29 55,000 1,897 26,552
8 308 Infiltration Galleries&Tunnels - - - -
9 309 Supply Mains - 44 - - -
10 310 Power Decorum,Equipment 3,800.00 3,800 13KW Propane Gmeramr&Transfer Switch 2012 22 3,800 173 2,418
11 311 Power Pumping Equipment 34,540.00 34,540 Per Construction Plans&Cost 2012 20 34,540 1,727 24,178
12 3l1 Pump Replacement 5,000.00 5,000 Pump Replacement 2017 20 5,000 250 2,250
13 320 Purification Systems - 26 - - -
14 330 Distribution Reservoirs&Standpipes - 49 - - -
15 331 Trans.&Distrib.Mains&Accessories 108,857.50 108,858 Per Construction Plans&Cost 2012 44 108,858 2,474 34,636
16 333 Services - 36 - - -
17 334 Meters and Meter Installations 8,100.00 8,100 15 Ford Met-&Meter Stands(1 Per Lot) 2012 23 8,100 352 4,930
18 335 Hydrants 2,500.00 2,500 I Hydrant 2012 40 2,500 63 875
19 336 Backfl.w Prevention Devices 3,000.00 3,000 6'Backflow prevmmr/No Cross Connections allowed at homes 2012 25 3,000 120 1,680
20 339 Other Plant&Mist.Equipment - 16 - - -
21 340 Office Fumiture and Eqaipmmt - 12 - - -
22 341 Transportation Equipment
23 342 Smres Equipment - 21 - - -
24 343 Tools,Shop and Garage Equipment 300.00 300 Water Keys,Misc basic Tools&Extra parts for known failures 2012 11 300 27 382
25 344 Laboratory Equipment - 10 - - -
26 345 P-Operated Equipment - 11 - - -
27 346 Communications Equipment 1,142.00 1,142 Security equiptment&transmission devices 2026 18 1,109 62 -
28 347 Miscellaneous Equipment - 15 - - -
29 348 Other Tangible Property - 45
232,206.50 7,456.37 102,276.64
30 TOTAL PLANT IN SERVICE 232,339.50 232,340
(Add limes 1-29)
Exhibit No.1
Schedule

RATE BASE (SCHEDULE "B"ACCUMULATED DEPRECIATION)
Company Name: Southsore 2 Water Company, LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
Accumulated Depreciation(Annual Report,pg. 6) (A) (B) (C)
Known Pro Forma
ACCT# DESCRIPTION Actual Changes (A+B)
1 304 Structures and Improvements 4,375.00 4,375
2 305 Collecting& Impounding Reservoirs -
3 306 Lake, River& Other Intakes -
4 307 Wells 26,552.00 26,552
5 308 Infiltration Galleries &Tunnels -
6 309 Supply Mains -
7 310 Power Generation Equipment 2,418.00 2,418
8 311 Power Pumping Equipment 27,678 27,678
9 320 Purification Systems -
10 330 Distribution Reservoirs & Standpipes -
11 331 Trans. &Distrib. Mains &Accessories 34,636 34,636
12 333 Services -
13 334 Meters and Meter Installations 4,930.00 4,930
14 335 Hydrants 875.00 875
15 336 Backflow Prevention Devices 1,680.00 1,680
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) 103,144.00 - 103,144
Exhibit No. I
Schedule B

RATE BASE(SCHEDULE "C" SUMMARY)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes* (A+B)
1 Total Plant in Service (Ex 1, Sch A,line 29) 232,340 - 232,340
2 Accumulated Depreciation(Ex 1, Sch B,line 26) 103,144 - 103,144
3 Net Plant in Service(Line 1 less line 2) 129,196 - 129,196
4 Add Utility Plant Acquisition Adjustment -
5 Add Materials & Supplies Inventories - -
6 Less Accum Amortization Util Plant Acq Adj -
7 Less Customer Advances for Construction -
8 Less Contributions in Aid of Construction -
9 Add Working Capital(1/8 Operating Expenses) 1,923 3,251 5,174
(Exhibit No. 2, Sch B, Column C,Line 21 divide by 8)
10 Add Deferred Charges(If any, attach detail) -
11 TOTAL RATE BASE 131,119 3,251 134,370
Exhibit No. 1
Schedule C

OPERATING RESULTS (SCHEDULE "A" REVENUES)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes* (A+B)
Water Revenues:
1 Unmetered 16,720 16,720
2 Metered-Residential -
3 Metered-Commercial&Industrial -
4 Fire Protection Revenue -
5 Other Water Sales Revenue -
6 Irrigation Sales Revenue -
7 Sales for Resale -
8 Total Water Revenue(Add lines 1 -7) 16,720 - 16,720
9 DEQ Fees billed separately to customers -
10 Hook-up or Connection Fees collected -
11 Commission-approved Surcharges collected -
12 TOTAL REVENUE(Add lines 8 - 11) 16,720 - 16,720
Exhibit No. 2
Schedule A

OPERATING RESULTS(SCHEDULE'B"EXPENSES)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes (A B)
1 Labor-Operation&Maintenance 3,000 3,000 SEE NOTE SHEET 2/ITEM 1
2 Labor-Customer Accounts 4,000 4,000 SEE NOTE Sheet 2/ITEM 2
3 Labor-Administrative&General 2,000 1,200 3,200 SEE NOTE Sheet 2/ITEM 3
4 Salaries-Officers&Directors - 3,000 3,000 SEE NOTE Sheet 2/ITEM 4
5 Employee Pensions&Benefits -
6 Purchased Water - -
7 Purchased Power&Fuel for Power 1,345 1,345 Idaho Power&Surban Propane
8 Chemicals - -
9 Materials&Supplies-Operation&Maintenance 382 382 Misc Supplies,Seals,Bleach,Paint(3 year average$550)
10 Materials&Supplies-Admin&General - -
11 Contract Services-Professional 730 750 1,480 SEE NOTE SHEET 2/ITEM 11
12 Contract Services-Water Testing 6,598 6,598
13 Rentals-Property&Equipment -
14 Transportation Expense 500 500 SEE NOTE SHEET 2/ITEM 14
15 Insurance 1,785 1,785 SEE NOTE SHEET 2/ITEM 15
16 Advertising -
17 Rate Case Expense(Amortization) -
18 Regulatory Comm.Exp.(Other Except Taxes) 50 50
19 Bad Debt Expense 340 340 SEE NOTE SHEET 2/ITEM 19
20 Miscellaneous Expenses 329 329 SEE NOTE SHEET 2/ITEM 20
21 TOTAL OPERATING EXPENSES 15,385 10,625 26,010
Exhibit No.2
Schedule B

OPERATING RESULTS(SCHEDULE"C"INCOME STATEMENT)
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes (A+B)
1 Revenue(From Ex.2,Sch A) 16,720.00 - 16,720.00
2 Operating Expenses 15,385.05 10,625.00 26,010.05
3 Depreciation Expense 7,456.37 7,456.37
4 Amortization,Utility Plant Acquisition Adj. -
5 Amortization Exp.-Other -
6 Regulatory Fees(PUC) -
7 Property Taxes -
8 Payroll Taxes -
9A Other Taxes(list) DEQ Fees -
9B -
9C -
9D -
10 Federal Income Taxes -
11 State Income Taxes -
12 Provision for Deferred Income Tax-Federal -
13 Provision for Deferred Income Tax-State -
14 Provision for Deferred Utility Income Tax Credits -
15 Investment Tax Credits-Utility -
16 Total Expenses from Operations before interest(Add lines 2- 15) 15,385.05 18,081.37 33,466.42
17 Income from Utility Plant Leases to Others -
18 Gains(Losses)from Disposition of Utility Plant -
19 Net Operating Income(Add lines 1, 17&18 less line 16) 1,334.95 (18,081.37) (16,746.42)
20 Revenues,Merchandizing,Jobbing&Contract Work -
21 Expenses,Merchandizing,Jobbing&Contracts -
22 Interest&Dividend Income -
23 Allowance for funds used during construction -
24 Miscellaneous Non-Utility Income -
25 Miscellaneous Non-Utility Expense -
26 Other Taxes,Non-Utility Operations -
27 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) 1,334.95 (18,081.37) (16,746.42)
30 Interest Exp.On Long-Term Debt -
31 Other Interest Charges -
32 NET INCOME(Line 29 less lines 30&31) 1,334.95 (18,081.37) (16,746.42)
Exhibit No.2
Schedule C

COST OF CAPITAL AND RATE OF RETURN
Company Name: Southsore 2 Water Company,LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C) (D)
Amount %of Total Cost Weighted
Outstanding Outstanding of Cost
(Column A/ Capital (Column B X
Total Line 6 Column C
1 Common Equity(Proprietor Capital Paid In) 0.00
2 Retained Earnings
3 Total Common Equity(Proprietor Capital)Line 1 +Line 2 0.00 100.00% 11.00% 11.00%
4
5 Long-Term Debt - 0.00% 0.00% 0.00%
6 Total Capital 0.00
7 Weighted Cost of Capital(Rate of Return Required) 11.00%
(Line 3+5)
Exhibit No.3

Company Name: Southsore 2 Water Company, LLC
Idaho PUC Case Number: SSW-W-26-02
Test Year ended: 2025
(A) (B) (C)
Test Year Known Pro Forma
Actual Changes (A+B)
1 Rate Base (Ex. 1, Sch C, line 11) 131,119 3,251 134,370
2 Required Rate of Return (Ex. 3, line 7) 11.00% 11.00%
3 Income Required(Line 1 x Line 2) 14,423 = 14,781
4 Income Realized(Ex. 2, Sch C, line 29) 1,335 18,081.37 (16,746)
5 Income Deficiency(Line 3 less Line 4) 13,088 31,527
6 Net Operating Income Deficiency $ 13,088 $ 31,527
7 Gross Up Factor 1.339624 1.339624
8 Total Incremental Revenue Requirement $ 17,533 $ 42,234
9 Revenues at Existing Rates $ 16,720 $ 16,720
10 Total Revenue Requirement $ 34,253 $ 58,954
11 Percent Increase Required 104.86% 252.60%
12 Total Gross Revenues 1.000000 1.000000
13 Less Regulatory Fees (percentage) 0.002091 0.002091
14 State Income Tax Rate 0.053 0.053000 0.053000
15 Total Expenses 0.055091 0.055091
16 Federal Income Tax Base 0.944909 0.944909
17 Federal Income Tax Rate 0.21 0.198431 0.21 0.198431
18 Net Operating Revenue 0.746478 0.746478
19 Net Income to Gross Revenue Multiplier 1.339624 1.339624
Exhibit No. 4