20210714FLS to Staff 14.pdf

Rates & Regulatory Affairs
FLS-W-21-01
Falls Water Company Application for Approval of Three Capital Projects
Data Request Response

Request No.: FLS-W-21-01 IPUC DR 14

REQUEST NO. 14: Please provide the underlying accounting detail (such as a trial
balance or general ledger) in the Plant Reserve Account for Calendar Years Ending
2019 and 2020.

Response:
Please see Attachment 1.

IPUC DR 14
ATTACHMENT 1
FALLS WATER CO., INC.

Accounting Detail for Calendar Years Ending
2019 and 2020

(2 PAGES)

12:37 PM
06/21/21
Accrual Basis
Falls Water Company Inc
Transactions by Account
As of December 31, 2019
Type Date Memo Class Split Amount Balance
127.1 · MXU Project Depr Savings 42,379.44
Deposit 01/01/2019 Interest 419 · Interest Earned 11.32 42,390.76
Transfer 01/04/2019 Dec 2018 Mtr Rdg Lbr Savings and MXU Depr 129 · FWC-BofCommerce 2,733.48 45,124.24
Transfer 02/05/2019 Jan 2019 MXU Proj Depr & Mtr Rdg Lbr Savings 129 · FWC-BofCommerce 3,003.43 48,127.67
Transfer 03/01/2019 Feb 2019 - 2011 MXU Project Depr & Mtr Rdg Savings 129 · FWC-BofCommerce 2,866.57 50,994.24
Deposit 04/01/2019 Interest 419 · Interest Earned 17.27 51,011.51
Transfer 04/04/2019 Mar 2019 - 2012 Mtr Rdg Lbr Savings 129 · FWC-BofCommerce 2,731.60 53,743.11
Transfer 05/01/2019 Apr 2019 - MXU Proj Depr and Mtr Rdg Lbr Savings 129 · FWC-BofCommerce 2,864.68 56,607.79
Transfer 06/04/2019 Funds Transfer for May 2019 Depr and Mtr Rdg Lbr Savings from 2012 MXU Project 129 · FWC-BofCommerce 2,863.42 59,471.21
Transfer 06/28/2019 June 2019 MXU Depr and Meter Rdg Saving 129 · FWC-BofCommerce 3,125.80 62,597.01
Deposit 06/30/2019 Interest 419 · Interest Earned 21.14 62,618.15
Transfer 08/01/2019 Transfer 2012 MXU Project Depr and Mtr Rdg Lbr Savings for July 2019 129 · FWC-BofCommerce 2,859.64 65,477.79
Transfer 09/05/2019 Aug 2019 MXU Proj Depr & Mtr Reading Savings 129 · FWC-BofCommerce 2,727.82 68,205.61
Deposit 09/30/2019 Interest 419 · Interest Earned 22.47 68,228.08
Transfer 10/02/2019 Sept 2019 transfer of depreciation and Mtr Rdg Savings 129 · FWC-BofCommerce 2,987.67 71,215.75
Transfer 11/04/2019 Oct 2019 Mtr Rdg Lbr and Depr Fund from 2012 MXU Project 129 · FWC-BofCommerce 2,726.55 73,942.30
Transfer 12/05/2019 Nov 2019 for meter reading labor savings 129 · FWC-BofCommerce 2,855.22 76,797.52
Deposit 12/31/2019 Interest 419 · Interest Earned 8.32 76,805.84
Total 127.1 · MXU Project Depr Savings 34,426.40 76,805.84
Falls Water Co. - Plant Reserve Account
as of 12/31/19
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FLS-W-21-01 IPUC DR 14 Attachement 1
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Type Date Memo Class Split Amount Balance
127.1 · MXU Project Depr Savings 76,805.84
Transfer 01/02/2020 Dec 2019 Transfer for 2012 MXU Project Depr and Labor Savings 129 · FWC-BofCommerce 2,725.92 79,531.76
Transfer 02/04/2020 Jan 2020 MXU Depr and Mtr Rdg Lbr Savings 129 · FWC-BofCommerce 2,725.30 82,257.06
Transfer 03/03/2020 Funds Transfer for Feb 2020 Mtr Rdg Lbr Savings 129 · FWC-BofCommerce 2,725.30 84,982.36
Deposit 03/31/2020 Interest 419 · Interest Earned 7.55 84,989.91
Transfer 04/02/2020 Funds Transfer March 2020 Mtr Rdg Lbr Savings & 2011 MXU Proj Depr 129 · FWC-BofCommerce 2,852.08 87,841.99
Transfer 04/03/2020 Balance of Mar 2020 MXU 2011 Project Depr 129 · FWC-BofCommerce 126.15 87,968.14
Transfer 05/01/2020 April 2020 Mtr Rdg Lbr Savings 129 · FWC-BofCommerce 2,724.67 90,692.81
Transfer 06/04/2020 May 2020 Mtr Rdg Lbr Savings Transfer 129 · FWC-BofCommerce 2,724.67 93,417.48
Deposit 06/30/2020 Interest 419 · Interest Earned 6.77 93,424.25
Transfer 07/02/2020 June 2020 MXU Proj Depr & Rdg Lbr Savings 129 · FWC-BofCommerce 2,724.67 96,148.92
Transfer 08/04/2020 July 2020 MXU Proj Depr 129 · FWC-BofCommerce 2,848.30 98,997.22
Transfer 09/02/2020 August 2020 Meter Reader Labor Savings Falls Water System 129 · FWC-BofCommerce 2,724.04 101,721.26
Deposit 09/30/2020 Interest Falls Water System 419 · Interest Earned 7.39 101,728.65
Transfer 10/02/2020 Sept 2020 Meter Reading Labor Savings from 2011 MXU Proj Falls Water System 129 · FWC-BofCommerce 2,724.03 104,452.68
Transfer 11/03/2020 Funds Transfer for Oct 2020 MXU Proj Mtr Reading Lbr Savings Falls Water System 129 · FWC-BofCommerce 2,724.03 107,176.71
Transfer 12/05/2020 Nov 2020 Meter Reading Labor Savings for 2011 MXU Proj Falls Water System 129 · FWC-BofCommerce 2,845.14 110,021.85
Deposit 12/31/2020 Interest Falls Water System 419 · Interest Earned 8.08 110,029.93
Total 127.1 · MXU Project Depr Savings 33,224.09 110,029.93
Falls Water Co. - Plant Reserve Account
as of 12/31/20
FLS-W-21-01 IPUC DR 14 Attachement 1
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