970411.docx

SCOTT WOODBURY
DEPUTY ATTORNEY GENERAL
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE,  IDAHO  83720-0074
[phone]
ATTORNEY FOR THE COMMISSION STAFF
BEFORE  THE  IDAHO  PUBLIC  UTILITIES  COMMISSION

IN THE MATTER OF THE INVESTIGATION)
INTO THE FINANCIAL, OPERATIONAL)CASE  NO.  HPN-W-97-1
AND MANAGERIAL ACTIVITIES OF  )
HAYDEN PINES WATER COMPANY.)FIRST PRODUCTION
)REQUEST OF THE
)COMMISSION STAFF
 )TO HAYDEN PINES
)WATER COMPANY
_____________________________________________)
The Staff of the Idaho Public Utilities Commission, by and through its attorney of record, Scott Woodbury, Deputy Attorney General, requests that Hayden Pines Water Company provide the following documents and information on or before MAY 2, 1997.
This Production Request is to be considered as continuing, and Hayden Pines Water Company is requested to provide, by way of supplementary responses, additional documents that it or any person acting on its behalf may later obtain that will augment the documents produced.
Please provide answers to each question; supporting workpapers that provide detail or are the source of information used in calculations; the name and telephone number of the person preparing the documents; and the name, location and telephone number of the record holder.
Request No. 1:  For each of the years 1992 through and including 1996, provide a list of the Idaho State Investment Tax Credits claimed on the Company’s Idaho S Corporation Income Tax Return.
Request No. 2: For each of the years 1992 through and including 1996, provide a schedule of the income taxes that would have been paid had the Company filed Federal and State tax returns as a C corporation rather than an S corporation.
Request No. 3:  For each of the years 1992 through and including 1996, provide a list of each debit and credit entry made to account numbers 20021 (Paid in Capital) and 21600 (Unappropriated Retained Earnings).  For each entry provide an explanation of the entry and documentation supporting the entry.
Request No. 4:   For each of the years 1992 through and including 1996, provide a description (including location) of each addition to the Company’s transmission and distribution system (either by the Company or an independent developer) of any pipe larger than 1" in diameter.  Indicate the name of the developer if other than Hayden Pines Water Company.  Provide a copy of applicable bills of sale, contracts and deeds transferring ownership of property from developers to Hayden Pines Water Company.
Request No. 5:  For each of the years 1992 through and including 1996, provide a list of each piece of equipment (vehicles, backhoes, compressors, mowers, radio equipment, computer equipment, software, copiers, fax machines, etc.) owned by Hayden Pines Water Company.  For each piece of equipment provide a detailed description of the equipment (including manufacturer, year of manufacture, model number, serial number, etc.), the date acquired, the accounting entry made to recognize the acquisition, from whom acquired and supporting documentation.
Request No. 6:  For each of the years 1992 through and including 1996, provide a list of every Hayden Pines Water Company check written payable to Mr. Bud Ford, Mrs. June Ford, Market Investments, Inc. or Idaho Contractors, Inc.  For each check, provide a detailed description of the purpose of the check and the service provided to Hayden Pines Water Company in exchange for the check.
Request No. 7:  For 1996, provide a schedule showing by month the equipment costs capitalized through the Company’s work order system for each piece of equipment.
Request No. 8:  For each of the years 1992 through and including 1996, provide a schedule by month of the amount of labor costs capitalized through the Company’s work order system for crew labor, superintendent labor and other (specify) labor.
Request No. 9:  Provide an explanation of how the Company arrived at a 15% administrative overhead rate to be applied to all purchases and work order charges.  What administrative costs is this overhead rate intended to cover?
Request No. 10:  For each of the years 1992 through and including 1996, provide a schedule showing by month the amount of administrative overhead costs capitalized for labor, vehicles, backhoe, other equipment and materials.  Please separate materials purchased for inventory and materials purchased for specific work orders.
Request No. 11:  For each of the years 1992 through and including 1996, provide a list of each piece of equipment (vehicles, backhoes, compressors, mowers, radio equipment, computer equipment, software, copiers, fax machines, etc.) leased by Hayden Pines Water Company.  For each piece of equipment provide a detailed description of the equipment (including manufacturer, year of manufacture, model number, serial number, etc.), the date originally leased, the accounting entries made to recognize the lease(s), the amount paid on the lease for each year, from whom leased, and documentation supporting the amount and the imputed interest rate of the lease.
Request No. 12:  Was any of the leased property ever owned by Hayden Pines Water Company?  For those items previously owned by Hayden Pines Water Company and now leased, please provide the accounting entries used to record the sale of each asset.
Request No. 13:  Was any of the leased property ever owned personally by any owner of Hayden Pines Water Company?  For those items previously owned by any owner of Hayden Pines Water Company and now leased, provide the relevant sales documentation.
Request No. 14:  Please provide a pipe map of each of the distribution systems currently in service and the projected future water line extensions (if planned, under construction, or in
negotiation with contractors).  Please include the location of wells and reservoirs on the pipe map.
DATED at Boise, Idaho, this              day of April 1997.
______________________________________
Scott Woodbury
Deputy Attorney General
sw/umisc\prodeq\hpnw971.swk